No C 344/2 Official Journal of the European Communities 31. 12. 85 
the Committee would support a period of seven years as 
appropriate for spreading such incomes. 
2.2. Cultural foundations 
The Committee believes that the term 'tax exemption' for 
cultural foundations needs to be defined in more precise 
terms. 
2.3. Patronage 
2.3.1. In the adoption of the resolution it must be made 
clear that the Member States of the European Community 
will make provision for appropriate tax deductions regarding 
patronage for gifts and bequests made in the interests of 
culture, even where the beneficiary is resident in a Member 
State other than that of the patron. 
2.3.2. The Committee proposes that appropriate tax 
deduction be granted to undertakings and/or private 
individuals for works of art purchased from individual 
creative artists. In order to minimize abuse, however, the 
Committee recommends that such works of art must not be 
resold within a period of 10 years, otherwise the appropriate 
tax must be paid. 
2.3.3. The Committee emphasizes the Commission's 
viewpoint that, whereas valuable support for the cultural 
sector can be obtained through a flexible and balanced use of 
fiscal measures, nevertheless the Committee believes that 
care must be taken not to aid abuses in 'cultural speculation' 
such as, in terms of succession duties, private properties with 
cultural value, etc. 
2.4. Private architectural heritage 
With regard to this proposal the Committee believes that it 
will be necessary to indicate the economic consequences if such an abatement from the value of listed buildings were 
applied, so as not to give rise to a distortion of the housing 
and property markets. 
2.5. Cultural investments 
The Committee agrees with this proposal. 
2.6. Widening the audience 
The Committee agrees with this proposal. 
2.7. VAT Directives 
The Committee expresses its concern in the delay in the 
implementation of the Commission's proposals on the 
Seventh, 17th and 19th VAT Directives as far as VAT in the 
cultural sector is concerned. 
2.8. Additional items 
2.8.1. The Committee recommends that appropriate tax 
relief should be allowed on the purchase of musicians' 
instruments which are now becoming ever more costly to 
replace. 
2.8.2. The Committee urges that the proposal contained 
in its 1977 opinion on encouraging, by means of tax relief, 
expenditure on works of art in buildings, should be added to 
the resolution which states as follows: 
'Member States (a) reserve a percentage of public 
expenditure for works of applied art and (b) stipulate that 
in public buildings or in buildings benefiting from public 
aid a certain percentage of the gross expenditure should 
be set aside for the creation of works of art for the 
enrichment of the working environment in such buildings 
and (c) encourage such expenditure by means of financial 
aid or tax relief.' 
Done at Brussels, 27 November 1985. 
The Chairman 
of the Economic and Social Committee 
Gerd MUHR 
Opinion on the proposal for a Council Regulation (EEC) amending Regulation (EEC) No 
1408/71 (J) on the application of social security schemes to employed persons, to self-employed 
persons and to members of their families moving within the Community (') 
(85/C 344/02) 
On 27 August 1985 the Council decided to consult the Economic and Social Committee, under Article 
198 of the Treaty establishing the European Economic Community, on the abovementioned 
proposal. 
(*) OJ No C 240, 21. 9. 1985, p. 6. 
31. 12, 85 Official Journal of the European Communities No C 344/3 
The Section for Social Questions, which was responsible for preparing the Committee's work on the 
matter, adopted its opinion on 14 November 1985, in the light of the report by Mr Pearson. 
At its 231st plenary session, (meeting of 27 November 1985) the Economic and Social Committee 
adopted the following opinion by a unanimous vote: 
1.1. The Committee approves the Commission's 
intention to bring up to date EEC Regulation 1408/71 with 
the amendments proposed in the proposal for a Council 
Regulation (COM(85) 396 final), seeing them as a consistent 
step towards greater cohesion of the Community. 
1.2. The original Regulation and the new amendments 
must therefore be read in conjunction one with the other. 
1.3. These measures will be of practical assistance to 
employed persons, self-employed persons and to members of 
their families moving within the Community, and 
accordingly are strongly endorsed. 
2.1. The matter could be complicated, owing to the 
differing ranges of benefits available in Member States; thus 
the Committee is pleased that the final paragraph of the new 
(proposed) Article 10 (a) is clear and unequivocal: 
'such benefits shall be granted by and at the expense of the 
institution of the place of residence'. 
2.2. The Committee notes that, while the proposed 
amendments are specific and detailed in their application, their implications are wider, reflecting the growing 
significance of non-contributory benefits in the context of 
contemporary social and economic conditions in the 
Member States. This need will grow, to take account of (a) 
limited contribution records (i.e. disabled people) and (b) the 
eroding of contribution-based entitlements (i.e. youth and 
long-term unemployment). 
2.3. It is further pleased that employment within another 
Member State or States will qualify as regards seniority and 
availability of benefit, even prior to the implementation of 
the current proposal. 
3. It is noted that the measures apply to citizens of 
Member States of the European Community and reflect the 
relevance of Decisions made by the European Court of 
Justice in relation to social security benefits and to social 
assistance. 
4. The Committee notes with approval that the 
Commission has moved away from the usage of the term 
'migrant' in its description of citizen of a Member State 
working and residing in another Member State. This is a 
proper stance in pursuance of a 'Peoples' Europe'. 
Done at Brussels, 27 November 1985. 
The Chairman 
of the Economic and Social Committee 
Gerd MUHR 
Opinion on the proposal for a Council Regulation (EEC) amending Regulation No 2950/83 on the 
implementation of Decision 83/516/EEC on the tasks of the European Social Fund i1) 
(85/C 344/03) 
On 9 September 1985 the Council decided, in accordance with Article 127 of the Treaty establishing 
the European Economic Community, to ask the Economic and Social Committee for an opinion on 
the abovementioned proposal. 
The Section for Social Questions, which was responsible for preparing the Committee's work on the 
subject, adopted its opinion on 14 November 1985 in the light of the report by Mr Beretta. 
At its 231st plenary session (meeting of 27 November 1985) the Economic and Social Committee 
adopted the following opinion unanimously: 
(J) OJ No C 237, 18. 9. 1985, p. 6.