16. 11.  74 Official  Journal  of the  European  Communities No C 142/11 
Opinion  on the  proposal  for  a Council  Directive  amending  Council  Directive 
No 68/297/EEC  on the  standardization  of provisions  regarding  the  duty-free 
admission  of fuel  contained  in the  fuel  tanks  of commercial  motor  vehicles 
The text  referred  to the Committee  has  been  published  in Official  Journal  of  the Euro-
pean  Communities  No  C 104  of 13 September  1974,  page  96. 
A. LEGAL  BASIS  FOR  THE  OPINION 
On 12 August  1974  the  Council  referred  the  abovementioned  proposal  to the  Economic 
and Social  Committee  under  Article  75  of the  Treaty  establishing  the  European 
Economic  Community. 
B. OPINION  OF  THE  ECONOMIC  AND  SOCIAL  COMMITTEE 
The Economic  and  Social  Committee  drew  up its Opinion  at its 124th  plenary  session, 
held  in Brussels  on 18 October  1974. 
The full  text  of the  Opinion  is as follows  : 
THE  ECONOMIC  AND  SOCIAL  COMMITTEE, 
Having  regard  to the  letter  of 13  August  1974,  in 
which  the  Council  of the  European  Communities 
requested  the  Economic  and  Social  Committee  to 
deliver  an Opinion  on  the  proposal  for  a Council 
Directive  amending  Council  Directive  No 
68/297/EEC  on  the  standardization  of  provisions 
regarding  the  duty-free  admission  of fuel  contained  in 
the fuel  tanks  of commercial  motor  vehicles  ; 
Having  regard  to the Treaty  establishing  the European 
Economic  Community,  and  in particular  Article  75 
thereof; 
Having  regard  to  Council  Directive  No 
68/297/EEC  (') of 19 July  1968  on the  standardization 
of provisions  regarding  the duty-free  admission  of fuel 
contained  in the  fuel  tanks  of commercial  motor 
vehicles  ; 
Having  regard  to its Opinion  of 25 January  1967(2) 
on this  matter; 
Having  regard  to the  decision  of its Bureau  on  8 
October  1974,  instructing  the  Section  for  Transport 
and Communications  to draw  up an Opinion  ; 
Having  regard  to the  Opinion  adopted  by the  Section 
for Transport  and  Communications  at  its  92nd 
meeting,  held  on 9 October  1974  ; 
Having  regard  to the oral  report  made  by Mr Heimes  ; 
Having  regard  to the  discussions  at its meeting  on 18 
October  1974  (124th  plenary  session  of 17  and  18 
October  1 974); 
Having  regard  to Articles  29,  46 and  47 of the  Rules 
of Procedure  ; 
Whereas  Article  3 (2) of the  said  Council  Directive  of 
19 July  1968  stipulates  that  whenever  a major  approxi-mation  of national  systems  of diesel  fuel  taxation  is 
undertaken,  the  Council,  acting  unanimously  on  a 
proposal  from  the  Commission,  is the  specify  the 
quantity  of fuel  which  Member  States  are  to admit 
duty-free  in excess  of the  50 litres  specified  in Article 
3(1); 
Whereas  the  various  increases  in taxes  on diesel  fuel 
since  1968  have  reduced  the  differences  between 
national  taxes  ; 
Whereas  a sufficiently  large  quantity  of fuel  must  be 
able to be imported  into  a Member  State  free  of duty 
if cross-frontier  goods  traffic  is to flow  smoothly  ; 
Whereas  it also  seems  to be expedient  for  technical 
reasons  to increase  the  current  duty-free  quantity, 
which  is 50 litres  ; 
Whereas  the  Economic  and  Social  Committee  called 
for a duty-free  quantity  of 100  litres  in its abovemen-
tioned  Opinion  of 25 January  1967, 
HAS  ADOPTED  THE  FOLLOWING  OPINION 
by a unanimous  vote  : 
The committee  fully  endorses  the Commission's  prop-
osal that  duty-free  admission  of 100  litres  of motor 
fuel be permitted  by the  Member  States  of the  Euro-
pean  Community  with  effect  from  1 January  1975. 
Done  at Brussels,  18 October  1974. 
The C'/hiimmn 
of the Economic  anil  Social  Committee 
Henri  CANONGE 
(') OJ No  L 175,  23. 7. 1968,  pp. 15 and  16. 
(2) OJ No  42, 7. 3. 1967,  pp. 617  to 619.