19. 11. 84 Official Journal of the European Communities No C 307/33 
Page 7, point 4.2, fourth line: 
Delete 'which must also aim to adapt work and the workplace to the worker'. 
Reason 
The occupational health service cannot be the authority to determine the organization of the 
workplace. 
Result of the Vote: 
Votes for: 5. Votes against: majority. Abstentions: 7. 
Page 7, last two lines of first paragraph (second paragraph of 4.2): 
Delete last sentence ('The autonomy . . . connection'). 
Reason 
Occupational health services are an integral part of the firm, and cannot be autonomous. 
Result of the Vote: 
Votes for: 5. Votes against: majority. Abstentions: 7. 
Page 8 (5.1): 
Delete from 'The Section' to 'occupational health services'. 
Reason 
Resources should be channelled to where they are most needed. 
Result of the Vote: 
Votes for: 4. Votes against: majority. Abstentions: 7. 
Opinion on the proposal for a Twentieth Council Directive on the harmonization of the laws of 
the Member States relating to turnover taxes - common system of value added tax: 
derogations in connection with the special aids granted to certain farmers to compensate for the 
dismantlement of monetary compensatory amounts applying to certain agricultural 
products 
(84/C 307/12) 
A. LEGAL BASIS FOR THE OPINION 
On 25 July 1984 the Council decided to consult the Economic and Social Committee, under 
Article 100 of the Treaty establishing the European Economic Community, on the 
abovementioned proposal. 
Procedure 
The Economic and Social Committee appointed Mr De Bievre as rapporteur-general with the 
task of preparing its work on the subject. 
No C 307/34 Official Journal of the European Communities 19. 11. 84 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
At its 219th plenary session (meeting of 27 September 1984) the Economic and Social 
Committee adopted the following opinion by a large majority, with 10 votes against and four 
abstentions. 
1. The ESC would point out that in its opinion of 
29 February 1984 (*) on the proposal for a Council 
Regulation amending Regulation (EEC) No 974/71 in 
particular in respect of the system of neutral margins 
and the gradual dismantlement of the monetary 
compensatory amounts applying to certain agricultural 
and processed products, it endorsed the Commission's 
proposals 'in so far as the effect on incomes in countries 
with positive MCAs can be mitigated'. 
2. In the Regulation which it adopted on 31 March 
1984 (Regulation (EEC) No 855/84), the Council 
considered it preferable to use VAT as the means of 
granting compensation, as indeed it had already done in 
1969 in Regulation (EEC) No 2464/69 under similar 
circumstances. 5. Under these circumstances the ESC can approve the 
use of VAT for granting the proposed special aid, 
provided that the implementing procedures laid down by 
the Commission are supplemented as follows: 
(a) In the ESC's view the present proposal should 
stipulate that the compensation granted to farmers 
must under no circumstances exceed the effects 
arising out of the dismantling of the MCAs. 
It is, after all, necessary to prevent the measure from 
leading to distortion of competition. 
The Council expressly stated the need for this in its 
Decision of 30 June 1984 and the present proposal 
should do the same. 
Regulation (EEC) No 855/84 further stipulates that the 
special aid, applicable in Germany and the Netherlands, 
may not exceed 3 % of the price (excluding VAT) paid by 
the purchaser of the agricultural product, it being 
understood but not specified in the Regulation that the 
date of entry into force would be 1 January 1985. 
3. At the Fontainebleau Council on 25 and 26 June 
1984 it was agreed that Germany could raise this limit 
from 3 to a maximum of 5 % as of 1 July 1984. The 
Council confirmed this agreement by its Decision 
84/361/EEC of 30 June 1984 (2). 
The ESC notes that this Decision was taken in accordance 
with the provisions of Article 93 (2), paragraph 3 of the 
Treaty of Rome. 
4. The aim of the present proposal is simply to set out 
the Community procedure for the implementation of this 
Decision which has, however, been applied in Germany 
since 1 July 1984, i.e. six months before the MCAs are 
actually dismantled and according to rules drawn up 
solely by the Federal Government. 
(') OJ No C 103, 16. 4. 1984, p. 10. 
(2) OJNoL 185, 12. 7. 1984. (b) The present proposal should be applied only to 
products which are genuinely affected by the 
dismantling of the MCAs. 
The special aid should not be paid for products 
unaffected by the dismantlement of the MCAs, such 
as tobacco, wine, fruit and vegetables, potatoes, 
hops, etc. 
(c) The Federal Republic should be required to submit 
the implementing rules which it has adopted as soon 
as possible to the Commission for its opinion. 
Similarly a report should be submitted to the 
Commission before the end of 1985 on the effect of 
the measures taken on the income of German 
farmers, as provided for in the aforementioned 
Regulation (EEC) No 2469/69. 
(d) The Commission must ensure that the present 
proposal does not result in new distortions of 
competition on the Community markets, all the 
more so as Article 4 of Regulation (EEC) No 855 / 84 
stipulates that 'the Community shall contribute to 
the financing of the aid referred to in Article 3 on a 
degressive basis at a rate of 120 million ECU in 1985 
and 100 million ECU in 1986'. 
Done at Brussels, 27 September 1984. 
The Chairman 
of the Economic and Social Committee 
Francois CEYRAC