ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(80)308
Vol.1980/0110

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(80)308 final
Brussels-9June1980
AmendmentstotheproposalforaFifthCouncilDirective
ontheharmonization ofprovisionslaiddownbylaw,regulation
oradministrative actionrelatingtotherulesgoverningturn­
overtaxandexcisedutyapplicableininternational travel
(SubmittedbytheCommissiontotheCouncilpursuanttothe
secondparagraphofArticle149oftheEECTreaty)
.L-U-i-U-'-i-1,/
MV-v*Rrv-#av?tTTlΡ3 ρ-1 C\ Ifa-£/V"'\N,\^>s
C0M(80)308final

PYPIANATQRYMEMORANDUM .
1.On30November1979,theCommissionLai£b.efore^thesC°^^^nPbyLav,
aFifthDirectiveontheharmonizatio Pthrulesgoverning.
Peculationoradministrative travel,
turnovertaxandexcisedutyapplicableinintern^
TheEconomicandSocial January"1980and-18April1980proposalandgavetheiropinionson30January
respectively. - ....„n4+hpadditionof
2.Bothgaveanopinioninf^"commissior^eadUy endorses,subject1:0
•.amendment°ofPthearrangements'forreducingthederogationsgranted
DenmarkandIreland.
concern: .. -inthe-thedateofentryInto*>«.oftheprovisions ,containedinth
initialproposal;" , a
-agradualincreaseinintra-Comn.uni.ty allowancesonte
precise oheauantUati„eu„1tsapplyingtoteaand■
"!1rfeeUinwithinthecommunityandanincreaseinthelimit
I©>
iUii.uchvwhichMcfnbsrSt3t6Srnu-st
4-iJnplemen^theHprov^sions oftheinitia^proposa..shouldbe.1July1980.
~-u.ofthisdate,fallingjustbeforethestartofthesummer
•Kecrriays^'wiU clearlyhelptoattainthepsychological andobjectiveoftheCouncilDirectives,namelytomaxethepeps.
MemberStatesmoreawareofthetanaiblebenefitsofthecommonmarket.
5.LikeParliament,theCommissionfeelsthatthereshouldbeaprogramme <forincreasingint^-Communityallowanceswithinreasonablel^usduring
thenextfewyears.' ^ .
iiieprincipleofthistypeofprogrammesaffordsnotinconsiderable
advantages :
-itwillensureanappreciable increaseintax-freeallowances while
requiringonlyagradualeffortfromMemberStates;
-itwillallowthenationalauthorities topreparetheadministrative'
implementing decisionsingoodtime;■; -
-itisLikelytosimplifytheworkofalltheCommunityinstitutions
concerned (Commission,EconomicandSocialCommittee,Parliament)by
makingitunnecessaryforthemtoexpressanopiniononeachincrease,
whoseeffectswillbelimited.Experiencewiththeproposal,which
theCouncilwaspreventedfromdiscussinginsoodtimebecausethe
EconomicandSocialCommitteeandParliament hadnotdeliveredtheir
opinions,showstheadvantageoflayingdownamedium-term programme
ofincreases.
./

Theprogrammeisasfollows
Dateofentry i
intoforceAllowancefor
travellers of
15yearsof
ageorolderAllowancefor
travellers of
lessthan15
yearsofageDerogation grantedinrespect
oftheunitvalueofgoods
Denmark Ireland
1.7.1980 210ECU .60ECU 160ECU 100ECU
1.1.1981 250ECU 70ECU 200ECU 140ECU
1.1.1982 300ECU
i85ECU 250ECU 200ECU
<250ECUfrom
1.1.1983 )
TheCommission believesthatthegradualeffortthusrequiredofMemberStates
isperfectlyfeasibleinthelightoftheoveralleconomicsituation.Inline
withthewishesofParliament,theincreaseproposedateachstageofthe
programme (1.7.1980,1.1.1981and1.1.1982)isoftheorderof20%compared
withtheamountpreviously inforce.Dueallowancebeingmadenricerises
between1.1.1979 (thedatewhentheallowances werelastincreased-
1.1.1982,theeffortrequiredfromMemberStatesinrealtermswouldnCt:
excessive .
Inaddition,aspecialeffortmustbemadetograduallyalignthederogations
grantedtoDenmarkandIrelandrelatingtotheunitvalueofgoodswiththe
fulltax-freeallowance .
Thequantitative allowancesprovidedforinArticle4(1)ofDirective
69/169/EECarejustifiedbythehighlevelofexcisedutiesapplicabletothe
goodslistedinthatArticle.TheCommissionnotesthatonlyafewMember
Stateschargeexcisedutyonteaandcoffee.Ittakestheviewthat,in
intra-Community travelatleast,thisallowancecanbegraduallyabolished.
Suchabolition,whichwouldnotentailanyrealharmfuleffectsforeither
theeconomiesorthetaxrevenuesoftheMemberStates,wouldmakeitpossi­
bletosimplifytheapplicationofnationalprovisionsrelatingtotax-free
allowances .

-3-
Amendments totheproposalforaFifthCouncilDirective
ontheharmonization ofprovisionslaiddownbylaw,re­
gulationoradministrative actionrelatingtotherules
governingturnovertaxandexcisedutyapplicableinin­
ternational travel
(Submitted bytheCommission totheCouncilpursuantto
thesecondparagraphofArticle149oftheEECTreaty)
TheCommission herebyamendsitsproposalasfollows:
-Thefollowingrecitalshallbeadded:
Whereasthequantitative limitsforcoffeeandtealaiddownin
Article4(1)(d)and(e)oftheabovementioned Directive 69/169/EECtendto
giverisetoformalities atfrontiers;whereasanytaxeschargedcanpro­
duceonlyasmallamountoftaxrevenue;whereasprovisionshouldtherefore
bemadeforthegradualabolitionofthesequantitative limitsintravel
betweenMemberStates.
-Articles 1and2shallbereplacedbythefollowingArticles :'
-• '
Article 1
l * ■- •' ' - f':
Article2ofDirective 69/169/EECisherebyamendedasfollows:.
a)Inparagraphs 1and3,"180Europeanunitsofaccount"shallbereplaced
by:
~"210ECU"witheffectfrom1July1980;,
"250ECU"witheffectfrom1January1981;
"300ECU"witheffectfrom1January1982. ^
b)Inparagraph2,"50Europeanunitsofaccount"shallbereplacedby:
"60ECU"witheffectfrom1July1980; ^
"70ECU"witheffectfrom1January1981; v
-"85ECU"witheffectfrom1January1982.
Article 2 ,
Article4ofDirective "69/169/EECisherebyamendedasfollows:
a)Witheffectfrom1July1980:
-inparagraph1(b),secondindent, "toatotalof4litres"
incolumnheaded"TravelbetweenMemberStates"shallbereplacedbytoatotalof5litres".
-inparagraph1(d)headed'coffeeorcoffeeextractsandessences","750g"
and"300g"incolumnIIheaded"TravelbetweenMember •States"shallbe
replacedby'1000g"and"400g,rrespectively ;
7inparagraph1(e)headed"teaorteaextractsandessences''^"150g"and'60"incolumnIIheaded"TravelbetweenMemberStates"shallbereplacedby"2nn9-
and"80g"respectively . ••' 79
b)Witheffectfrom1January1982,inparagraph 1theheadingsd)"coffee
orcoffeeextractsandessences"ande)"teaorteaextractsandessences"
./..
I

-Λ_
incolumn IIheaded Travel between Member States "shall bedeleted .
Article 3
Directive 78/1032 /EEC isamended asfollows :
'1.Article 5(1 )shall bereplaced bythefollowing :
"Bywayofderogation from article 2(1 )ofDirective 69/169/EEC
(a)theKingdom ofDenmark mayexclude from taxexemption goods whose unit
value exceeds :
-until 31December 1980 -160ECU ;
-between 1January 1981 and 31December 1981 ,200 ECU;
-between 1January 1982 and 31December 1983 ,250 ECU .
(b)Ireland mayexclude from taxexemption goods whose unit value exceeds :
-until 31December 1980 ,100ECU; ,. v
2.InArticle 5(3),"three litres "shall bereplaced by"four litres .
-Article 3shall become Article 4
-Article 4shall berenumbered Article 5and inparagraph ii'ft-roof the
words "with effect from 1January 1980 "shall bedeleted .-between 1January 1981 and 31December 1981 ,140ECU;
-between 1January 1982 and 31December 1982 ,200 ECU;
-between 1January 1983 and 31December 1983 ,250 ECU ..4004 At.f\cr IL»
-Article 5shall berenumbered Article 6.