CELEX: 51988PC0731
Language: en
Date: 1988-12-07
Title: Proposal for a COUNCIL DIRECTIVE further amending Directive 69/169/EEC as regards a derogation granted to the Kingdom of Denmark relating to the rules governing travellers'allowances on imports (presented by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (88) 731
Vol. 1988/0241
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                   COM ( 88 ) 731   final
                                                   Brussels ,     7 December 1988
                                    Proposai for a
                               COUNCIL DIRECTIVE
    further amending Directive 69 / 169 / EEC as regards a derogation
  granted to the Kingdom of Denmark relating to the rules governing
                   travellers ' allowances on imports
                     ( presented by the Commission )
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 ---pagebreak---                                                       ■2              (^ΙΑχΉ^
                                     EXPLANATORY NOTE
1 . Under Article 133 of the Act of Accession to the European Communities of
      Denmark , Ireland and the United Kingdom and its Annex VII , part V ( 1)(a ),
      Denmark had the right to exclude until 31 December 1975 the following
      goods from exemption from turnover tax and excise duties :
      - tobacco products ;
      - alcoholic beverages : distilled beverages and spirits , of an alcoholic
        strength exceeding 22° ;
      - beers , only for quantities exceeding 2 litres .
2 . Denmark exercised this right , thus restricting , in the case of Danish
      residents , the allowances granted to travellers under Council Directive
      69/ 169 /EEC of 28 May 1969 ( 1 ), as last amended by Directive 87 / 198 /EEC of
      16 March 1987 ( 2 ) .
      By 31 December 1975 the Council was to decide , in accordance with the
      procedure laid down in Article 100 of the EEC Treaty , and bearing in mind
      the   extent   to  which   economic  and monetary   union , and  particularly
      progress in tax harmonization , had been achieved whether and how far this
      derogation should be extended .
3 . The Danish Government subsequently obtained successive extensions of this
      derogation without a break . The last extension was granted by Council
      Directive 87 / 198 /EEC of 16 March 1987 and expires on 1 January 1989 .
4 . The new request of the Danish Government seeks to prolong the derogation
      arrangements .
5 . The Commission notes recent statements made by the Danish Government to
      the effect that it intends to participate with an open mind in the co ¬
      operation within the EEC and within Europe more widely .
 ( 1 ) OJ n° L 133 , 04.06.1969 , p. 6
 ( 2 ) OJ n° L 78 , 20.03.1987 , p. 53
 ---pagebreak---     Uhile approximation of indirect taxation in the EEC will raise a series
    of problems for Denmark ,    the Danish Government will work actively to
    arrive at a satisfactory common solution .
6 . The Danish government has also agreed to bring to an end before the start
    of 1989 the unilateral action , which is at present the subject of legal
    proceedings ,  in relation to Danish     travellers having    to be  outside
    Denmark for more than 24 hours in order to have the benefit of the 350
    Ecus travellers allowances .
7.   In  relation to  the harmonization of   indirect   taxation in view of  the
    single market the Danish Government has said that :
        - the special excise duties on electronic and household electrical
          goods will be reduced or abolished ,
        - there will be a standstill , in Kronor terms , for the excise duties
          on cigarettes , tobacco and alcoholic drinks .
    In addition the Danish Government has also agreed to the phasing out of
    their , within the overall travellers'     allowance of 350 Ecus ,  280 Ecus
    unit limit derogation and to the immediate discontinuance of the special
    Danish derogation to restrict the import of still wine t O 4 , inn Lead Of
    5 , litres .
8 . The Commission accordingly proposes new derogation arrangements which
    will expire on 31 December 1990 .
    The Commission considers however that this further derogation should
    facilitate the process of approximation of indirect taxation with a view
    to realising the aim set out in the Treaty .
 ---pagebreak---                                            Proposai for a
                                         COUNCIL DIRECTIVE
            further amending Directive 69/ 169/EEC as regards a derogation
        ■ granted to the Kingdom of Denmark relating to the rules governing
                           travellers' allowances on imports
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community ,
and in particular Articles 99 thereof .
Having regard to the Proposal from the Commission ,
Having regard to the opinion of the European Parliament ,
Having regard to the opinion of the Economic and Social Committee ,
Whereas , until 21 December 1988 , the Kingdom of Denmark enjoys a derogation
from Directive 69 / 169 / EEC ( 1 ), as last amended by Directive 87 / 198 /EEC ( 2 )
of 16 March 1987 , with regard to the import of certain products by
travellers having their residence in Denmark after having stayed in another
country for less than 40 hours ; whereas in addition the Kingdom of Denmark
applies a reduced quantitative limit for still wine ;
Whereas the Kingdom of Denmark also enjoys a derogation from the same
Directive to exclude from the travellers' allowance of 350 [ 390 ] Ecus , goods
the unit value of which exceeds 280 [ 310 ] Ecus ;
Whereas this derogation should be seen in the context of Article 8A of the
Treaty , which defines the internal market as an area without internal
 ( 1 .) 0J n°L 133 , 04.06.1 969 , I - 6
 12 ) 0J n°L 78 , 20.03.1987 , p . 53
 ---pagebreak---                                             -2-
frontiers in which the free movement of goods , persons , services and capital
is ensured and states that this should be progressively established over a
period expiring on 31 December 1992 ;
Whereas the Government of the Kingdom of Denmark has announced that they
will work actively to arrive at a satisfactory common solution in relation
to the approximation of indirect taxation in the Community in the light of
the internal market ; whereas , with this in mind , Denmark has stated that the
special excise duties on electronic and household electrical goods will be
reduced or       abolished and   the  current   rates of excise duties  in force in
respect of cigarettes ,       tobacco and alcoholic drinks will not be changed ;
whereas      the   Government  has   also  indicated   that  certain administrative
practices relating to the control of travellers entering Denmark from other
Member States will be discontinued ;
Whereas the immediate cessation of some of the existing derogations could
cause economic difficulties for Denmark their application ,           in a modified
fash :1 an , should be extended to 31 December 1990 ,
HA ? ADOPTED THIS ELECTIVE
                                        Article 1
Article 7b ( 1)(a ) of Directive 69 / 169 , with reference to the Kingdom of
Denmark , shall mean that from 1 January 1990 only goods whose unit value
exceeds 340 Ecus may be excluded from the exemption .
                                        Article 2
Article 7c of Directive 69 / 169 /EEC is hereby replaced by the following :
" Article 7 c
    By way of derogation from Article 4(1 ) the Kingdom of Denmark shall be
authorized to apply until 31 December 1990 the following quantitative limits
 ---pagebreak--- for the importation of these goods by travellers resident in Denmark after a
stay of less than 48 hours in another country :
- cigarettes                                     80
      0R
- smoking tobacco , where the tobacco
   particles have a width of less than
   lg 5 mm (" fine cut ")                        150 g
- distilled beverages and spirits of a
   alcoholic strength by volume of more
   than 22 % vol                                 nil         "
                                    Article   3
Six months before the expiry of this Directive the Commission will review
the   position   and  put   forward  proposals  for  the  continuation of the
derogation , amended as appropriate .
                                    Article   4
1 . Member States shall bring into force the measures necessary to comply
    with this Directive not later than 1 January 1989 .
2 . Member States shall inform the Commission of the provisions which they
    adopt to implement this Directive .
                                     Article 5
This Directive is addressed to the Member States .
Done at Brussels ,        December 1988 .
                                                For the Council
                                                 The President
 ---pagebreak---                     FICHE FINANCIERE
1. Proposition de directive du Conseil prorogeant la directive 69 / 169 / CEE
   concernant la dérogation accordée au Royaume de Danemark en ce qui
   concerne la réglementation du bénéfice de la franchise voyageurs â
   l 'importation .
2. Base juridique : Article 99 du Traité .
3. Incidence financière : étant donné que la présente proposition ne
                            fait que proroger une dérogation existante en
                            en réduisant progressivement la portée , l' impact
                            de la proposition sur les ressources propres
                            sera négligeable .
                                                                              ?
 ---pagebreak---          NOTE ON THE EFFECT ON COMPETITION AND EMPLOYMENT
This draft is intended to prolong , with amendments , an existing
derogation which allows Denmark to have lower travellers allowances
for spirits and tobacco for these Danish residents who have been out
the country for less than 48 hours .
 There is no anticipated effect on business .