do-me/EUR-LEX huggingface dataset:
Eleventh Council Directive 80/368/EEC of 26 March 1980 on the harmonization of the laws of the Member States relating to turnover taxes - exclusion of the French overseas departments from the scope of Directive 77/388/EEC
Date: 1980-03-26
Institutions: Council of the European Union
Subjects: France, French overseas department and region, VAT, approximation of laws













EUR-Lex - 31980L0368 - EN






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31980L0368

Eleventh Council Directive 80/368/EEC of 26 March 1980 on the harmonization of the laws of the Member States relating to turnover taxes - exclusion of the French overseas departments from the scope of Directive 77/388/EEC  


Official Journal L 090 , 03/04/1980 P. 0041 - 0041 Finnish special edition: Chapter 1 Volume 2 P. 0003  Greek special edition: Chapter 09 Volume 1 P. 0120  Swedish special edition: Chapter 1 Volume 2 P. 0003  Spanish special edition: Chapter 09 Volume 1 P. 0125  Portuguese special edition Chapter 09 Volume 1 P. 0125  





ELEVENTH COUNCIL DIRECTIVE  of 26 March 1980  on the harmonization of the laws of the Member States relating to turnover taxes - exclusion of the French overseas departments from the scope of Directive 77/388/EEC  (80/368/EEC)  THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof,  Having regard to the proposal from the Commission,  Whereas the third subparagraph of Article 227 (2) of the Treaty requires that the institutions of the Community should, within the framework of the procedures provided for in the Treaty, take care that the economic and social development of the French overseas departments is possible;  Whereas, in accordance with the judgment handed down by the Court of Justice on 10 October 1978 in Case 148/77, the Treaty and secondary legislation apply in the French overseas departments unless a decision is taken by the Community institutions adopting measures particularly suited to the economic and social conditions of those departments;  Whereas, for reasons connected with their geographic, economic and social situation, the French overseas departments should be excluded from the scope of the common system of value added tax as established by Council Directive 77/388/EEC (1);  Whereas implementation of this Directive does not involve any amendment of the laws of the Member States,  HAS ADOPTED THIS DIRECTIVE:    Article 1 The following indent shall be added to Article 3 (2) of Directive 77/388/EEC:  "- French Republic:   - the overseas departements."   Article 2 This Directive shall apply with effect from 1 January 1979.   Article 3 This Directive is addressed to the Member States.     Done at Brussels, 26 March 1980.  For the Council  The President  G. MARCORA  (1)OJ No L 145, 13.6.1977, p. 1.
Council Regulation (EEC) No 1192/80 of 26 March 1980 on the conclusion of the Agreement in the form of an exchange of letters amending the Agreement between the European Economic Community and the Republic of Iceland for the purpose of adjusting certain tariff specifications
Date: 1980-03-26
Institutions: Council of the European Union
Subjects: European Community, Iceland, customs cooperation, tariff agreement, tariff nomenclature








L_1980123EN.01000101.xml










19.5.1980   


EN


Official Journal of the European Communities


L 123/1





COUNCIL REGULATION (EEC) No 1192/80
of 26 March 1980
on the conclusion of the Agreement in the form of an exchange of letters amending the Agreement between the European Economic Community and the Republic of Iceland for the purpose of adjusting certain tariff specifications
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof.
Having regard to the recommendation from the Commission,
Whereas in consequence of the amendments resulting from the recommendation of the Customs Cooperation Council of 18 June 1976 and of certain autonomous changes to the Common Customs Tariff and the Icelandic Customs Tariff, certain tariff specifications in the Agreement between the European Economic Community and the Republic of Iceland (1) should be adjusted;
Whereas, moreover, it is necessary to amend the Agreement referred to above in order to establish a simplified procedure for adjusting tariff specifications in the event of further amendments to the tariffs of the Contracting Parties,
HAS ADOPTED THIS REGULATION:
Article 1
The Agreement in the form of an exchange of letters amending the Agreement between the European Economic Community and the Republic of Iceland is hereby approved on behalf of the Community.
The text of the Agreement is annexed to this Regulation.
Article 2
The President of the Council is hereby authorized to designate the person empowered to sign the Agreement in order to bind the Community.
Article 3
This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.
It shall apply with effect from 1 January 1980.

This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 26 March 1980.


For the Council


The President

G. MARCORA




(1)  OJ No L 301, 31. 12. 1972, p. 2.
Council Directive 80/369/EEC of 26 March 1980 authorizing the French Republic not to apply in the French overseas departments Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco
Date: 1980-03-26
Institutions: Council of the European Union
Subjects: French overseas department and region, excise duty, tax on consumption, tobacco, tobacco industry













EUR-Lex - 31980L0369 - EN






Avis juridique important




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31980L0369

Council Directive 80/369/EEC of 26 March 1980 authorizing the French Republic not to apply in the French overseas departments Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco  


Official Journal L 090 , 03/04/1980 P. 0042 - 0042 Finnish special edition: Chapter 1 Volume 2 P. 0004  Greek special edition: Chapter 09 Volume 1 P. 0121  Swedish special edition: Chapter 1 Volume 2 P. 0004  Spanish special edition: Chapter 09 Volume 1 P. 0126  Portuguese special edition Chapter 09 Volume 1 P. 0126  





COUNCIL DIRECTIVE  of 26 March 1980  authorizing the French Republic not to apply in the French overseas departments Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco  (80/369/EEC)  THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof,  Having regard to the proposal from the Commission,  Whereas the third subparagraph of Article 227 (2) of the Treaty requires that the institutions of the Community should, within the framework of the procedure provided for in the Treaty, take care that the economic and social development of the French overseas departments is possible;  Whereas, in accordance with the judgment handed down by the Court of Justice on 10 October 1978 in Case 148/77, the Treaty and secondary legislation apply in the French overseas departments unless a decision is taken by the Community institutions adopting measures particularly suited to the economic and social conditions of those departments;  Whereas, for reasons connected with their geographic economic and social situation, the French Republic should be granted the possibility not to apply in the French overseas departments Community provisions on taxes other than turnover taxes which affect the consumption of manufactured tobacco, as fixed by Council Directives 72/464/EEC (1) and 79/32/EEC (2);  Whereas implementation of this Directive does not involve any amendment of the laws of the Member States,  HAS ADOPTED THIS DIRECTIVE:    Article 1 The following sentence shall be added to Article 12 (1) of Directive 72/464/EEC and to Article 9 (2) of Directive 79/32/EEC:  "The French Republic shall not be obliged to apply the provisions of this Directive in the French overseas departments."   Article 2 This Directive is addressed to the Member States.     Done at Brussels, 26 March 1980.  For the Council  The President  G. MARCORA  (1)OJ No L 303, 31.12.1972, p. 1. (2)OJ No L 10, 16.1.1979, p. 8.