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DOCUMENTS "COM"
COM(76)674
Vol.1976/0203

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(76)674 final.
Brussels,9December1976
Proposalfora
COUNCIL DIRECTIVE
onaderogationaccordedtotheKingdomofDenmarkrelatingto
therulesgoverningturnovertaxandexcisedutyapplicablein
international travel .•
(submittedtotheCouncilbytheCommission )
C0M(76)674final.
1

EXPLANATORY MEMORANDUM
Annex VII ,part V(1 )oftheActofAocession granted aderogation to
Denmark relating totheapplication ofcertain provisions ofCouncil
Directive 69/169/EECof28May19&9 ^,asamended byDirective 72/230/EEC
of12June 1972 ontheharmonization ofprovisions laid down bylaw ,
regulation oradministrative action relating totherules governing
2turnover taxand excise duty applicable ininternational travel .The
Council was todecide before 31December 1975 whether and how far a
prolongation ofthis derogation appeared necessary taking into account
the extent towhich economic and monetary union ,and particularly
progress intaxharmonization ,hadbeen achieved .ByaDirective of
20January 1976 ,theCouncil accorded aprolongation ofthederogation
uptoandincluding 31December 1976^.
Since theDanish Government hasrequested afurther prolongation ofthe
rules currently inforce ,the Commission has considered itappropriate
topropose aprolongation ofthe derogation provided these rules
arebrought more closely into line with theprovisions oftheDirectives
relating totheexemptions referred toabove ,j
Although progress towards economic andmonetary union has fallen short
ofexpectations ,the Commission considers that measures relating to
exemptions are themselves one facet ofthis union and they are all the
more readily acceptable since they donotnecessitate any change in
Member States' taxation systems .The granting ofthese exemptions is
designed toavoid ,asmuch aspossible ,the double taxation ofgoods
imported bytravellers intheir luggage when returning from astay
abroad and also toreduce irksome controls and formalities atfrontiers .
JOJ NoL133 ,4.6.1969 ,p.6
*0JNoL139 ,17.6.1972 ,p.28
'OliNoL21,29.1.1976 ,p.9
./

-2-
Moreover ,the existence oftaxobstacles toimportations ofanon-
commercial character made forstrictly personal reasons iaonq ofthe
factors having amost unfavourable impact onpublic opinion even to
the extent ofbringing into question thereality ofthecommoQ market#
Hence ,theCommission considers that thepopulation ofDenmark should
become more strongly conscious ofthereality ofthe common market and
that ,consequently ,any derogations inassensitive anarea asthat
oftax exemptions granted totravellers must beterminated assoon as
possible .

THECOUNCIL OFTHEEUROPEAN COMMUNITIES ,
Having regard totheTreaty establishing theEuropean Economic Community ,
and inparticular Articles 99and 100thereof , ,
Having regard tothe .Act ofAccession ,andinparticular Article 133 r
andAnnex VII ,Part V(1)thereof ,
Having regard totheproposal from theCommission ,
Whereas Annex VII ,Part V(1)oftheActofAccession granted aderogation
toDenmark relating totheapplication ofcertain provisions ofCouncil
Directive 69/169/EECof28May19&9 ontheharmonization ofprovisions
laid down bylaw ,regulation oradministrative action relating to .
exemption from turnover taxand excise duty onimports ininternational
(1) . .. ...J (?)travel ,asamended byCouncil Directive 72/230/EECof12June 1972 ;
Whereas ,byDirective 76/13^/EEC -sf20January 19/6^^,theCouncil
granted aprolongation ofthis derogation upto andincluding 31December
1976 ;
Whereas theDanish Government hasrequested afurther prolongation
ofthis derogation ;
Whereas Member States forgo part oftheir turnover taxand excise duty
not only toreduce frontier controls and avoid ,asmuch aspossible ,
double taxation but also toensure that thepopulations oftheMember
States become more strongly conscious ofthereality ofthe common
market 5
Whereas ,while aprolongation ofthe derogation appears necessary ,the
conditions forimplementing itneed tobeamended intheinterests ofthe
common market ;
Whereas therules atpresent applicable inDenmark should gradually be
brought more closely into line with theprovisions oftheCouncil Direc­
tives relating totherules governing turnover taxand excise duty
applicable ininternational travel ,
HAS ADOPTED THIS DIRECTIVE :
1OJNoL133,'+.6.69 ,p.6
2OJNoL139»7«6.19?2 ,P«23
3OJNoL21,29.1.1976 ,p.9

Article 1
Bywayofderogation from Directives 69/169/EECand72/230/EEC ,
theKingdom ofDenmark shall have theright tomaintain uptoand
including 31December 1979 9in .respect ofexemptions atimportation of
thegoods setoutinAnnex VII ,Part V(l)(a )oftheActofAccession ,
therules currently inforce where such goods are imported bytravellers
who :
ajbeing resident inDenmark ,have stayed inanother Member State fora
period notexceeding 72hours ;
b)notbeing resident inDenmark ,enter thecountry from another Member
State andwhoaretostay there foraperiod notexceeding 2khours ;
c)enter Denmark from anon-Member country®
Article 2
Before the 31December 1979 *the Council acting onaproposal
from theCommission ,shall adopt measures for the further alignment of
thedetailed rules for theapplication ofthe derogation set out in
Article 1totherules laid down bytheDirectives 69/169/EECand
72/230/EEC .
«
Article 3
The Kingdom ofDenmark shall communicate tothe Commission the
text oftheprovisions that itadopts inorder that therules provided
bythis Directive enter into force with effect from 1January 1977-
Article k
This Directive isaddressed totheKingdom ofDenmark®
Dene atBrussels ,
For the Council
The President