No C 90/20 Official Journal of the European Communities 5. 4. 83 
exports directly to the statistics offices of Member 
States (either on magnetic tape or computer print-outs). 
These arrangements must be retained if the aim is to 
create or maintain domestic market conditions within 
the Community, i.e. to improve the position of 
intra-Community trade vis-a-vis exports to third 
countries. 
3.3.3. In addition, the loading lists appended to or 
forming the descriptive part of Community transit 
declarations for grouped consignments must be retained 
in order to obviate the need to complete a separate 
Done at Brussels, 24 February 1983. 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Articles 99, 
100 and 198 thereof, 
Having regard to the Council's request of 22 July 1982 
for an opinion on the proposal for a 14th Council 
Directive on the harmonization of the laws of the single document for each individual consignment. 
Otherwise intra-Community trade in Community 
products would be less-favourably treated than exports 
to non-Member countries. 
4. The Committee is now drafting an opinion on 
specific aspects of the specimen single document. It 
firmly believes however that the concept of such a 
document deserves support. It therefore feels that steps 
must be taken to eliminate the abovementioned 
difficulties. 
The Chairman 
of the Economic and Social Committee 
Francois CEYRAC 
Member States relating to turnover taxes — deferred 
payment of the tax payable on importation by taxable 
persons (1), 
Having regard to the Committee chairman's decision of 
16 August 1982 and the Bureau's decision of 
H OJ No C 203, 6. 8. 1982, p. 11. Opinion on the proposal for a 14th Council Directive on the harmonization of the laws of 
the Member States relating to turnover taxes — deferred payment of the tax payable on 
importation by taxable persons 
The text referred to the Committee has been published in Official Journal of the European 
Communities No C 203 of 6 August 1982, page 11. 
A. LEGAL BASIS FOR THE OPINION 
On 22 July 1982 the Council referred the abovementioned proposal to the Economic and 
Social Committee in accordance with Articles 99, 100 and 198 of the Treaty establishing the 
European Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 205th 
plenary session held in Brussels on 23 and 24 February 1983. 
The full text of the opinion is as follows: 
5.4.83 Official Journal of the European Communities No C 90/21 
13 October 1982 instructing the Section for Economic 
and Financial Questions to draw up an opinion and a 
report on the matter, 
Having regard to the report submitted by the 
rapporteur, Mr Broicher, 
Having regard to the Section's discussions at its 74th 
meeting held on 18 January 1983, 
Having regard to the discussions on 24 February 1983 
during its 205th plenary session held on 23 and 
24 February 1983, 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously: 
1. General comments 
1.1. The Economic and Social Committee recognizes 
that the proposal is merely a stop-gap measure pending 
the further necessary harmonization of the VAT system. 
1.2. Nevertheless, the transfer of turnover tax 
collection from the point-of-entry to the undertaking 
would speed up goods traffic at frontier posts and thus 
contribute to the achievement of a Community domestic 
market. 
1.3. The Committee therefore endorses the draft 
Directive, inter alia because it makes clear that turnover 
tax on imports is to be regarded as VAT in future and 
no longer as a type of customs charge. 
2. Specific comments 
2.1. In discussing the draft Directive, the Committee 
assumes that proposed procedures must permit correct 
application of the tax regulations so that goods are in 
Done at Brussels, 24 February 1983. future not admitted for home use without payment of 
tax. This requires cooperation between the customs and 
taxation authorities. For example, the customs must 
provide the tax authorities with information about 
checks on imports. 
2.2. The deferred payment arrangements may create 
cash flow problems for some Member States in the 
financial year in which the Directive comes into force. 
The Commission has tried to make allowance for this, 
however, by enabling the Member States concerned to 
spread the budgetary effects of the deferred payment 
arrangements over two fiscal years (Article 2). 
2.3. Article 1 (5) 
2.3.1. The draft Directive stipulates that 
authorizations shall run 'for an unlimited period'. The 
Committee opposes the imposition of such an 
obligation on the Member States. They should be 
empowered to restrict the duration of authorizations 
e.g. to issue them for 12-month renewable periods, until 
such time as it is possible to use a data bank for 
scrutinizing authorizations. This would ease the 
problem of constant monitoring of the validity of 
authorizations, without overtaxing applicants and the 
authorities. 
2.3.2. The Committee assumes that it is not necessary 
in every case to provide the competent authorities with 
a copy of authorization of admission to the special 
procedure and that entitlement can be established in 
other ways, e.g. by providing customs authorities with a 
list of total authorizations or by making it possible for 
them to retrieve stored data. In this respect the 
Committee advocates more flexible arrangements. 
2.4. In conclusion the Committee would point out that 
for reasons of competition, national legislation on 
deferred payment (payment arrangements, deadlines, 
etc.) should be aligned as a matter of urgency. 
The Chairman 
of the Economic and Social Committee 
Francois CEYRAC