CELEX: 51987PC0583
Language: en
Date: 1987-11-26
Title: Proposal for a COUNCIL DIRECTIVE amending for the fifth time Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community (submitted by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (87) 583
Vol. 1987/0284
 ---pagebreak--- Disclaimer
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                              COM(87 ) 583 final
                                              Brussels ,. 26 November 1987
          amending for the fifth time Directive 74 / 651 / EEC on the
           tax reliefs to be allowed on the importation of goods
       in small consignments of a non-commercial character within
                                the Community
                       ( submitted by the Commission )
  C0MC87 ) 583 final
 ---pagebreak---                                                2                               fl - fïJ
                                  EXPLANATORY MEMORANDUM
1 .   Council Directive 74 / 651 / EEC of 19 December 1974‘ 1 > introduced a common
      system of tax relief for small non-commercial consignments sent from
      one Member State to another .         The amount of the relief , set at 40 units
      of account        at  the time , was     increased to 60 units of account       in
      1 978 ‘ 2 5 , to 70 Ecus in 1981 < 3 > and to 100 ECU with effect from 1 Octo ¬
      ber 1 985‘      .
2.    On the occasion of the most recent increase , a paragraph 4 was inserted
      in Article 1 of the aforementioned Directive pursuant to which " every
      two years , and for the first time on 31 October 1987 at the lastest ,
      the Council , acting in accordance with the procedures laid down by the
      Treaty in the matter , shall adjust the amounts of the reliefs referred
      to in paragraphs 2 and 2a in order to maintain real value ."          The relief
      referred to in paragraph 2 is one of 100 ECU while paragraph 2a con ¬
      cerns a derogation for Ireland , which is authorized to exclude from
      relief goods the unit of which is greater than 77 ECU .
3.    According to the survey conducted by the Commission , consumer prices in
      the Community rose by a weighted average of 6.8X between 1 October 1985
      ( date of the most recent increase in the relief ) and 30 September 1987 .
      For the purposes of its survey , the Commission took account of the con ¬
      sumer price indices for the period up to the most recent month for
      which figures were available ( May 1987 ) and estimated the foreseeable
      increase in prices for the period from June to the end of Septem ¬
      ber 1987 .      A table showing how the consumer price indices have moved is
      annexed to this proposal .
      OJ No L 354 of 30 December 1974 , p. 57
< 25 OJ No L 366 of 28 December 1978 , p. 33
< 3 > OJ No L 338 of 25 November 1981 , p. 25
      OJ NO L 183 of 16 July 1985 , p. 27
 ---pagebreak---                                       3
4. Applying this average increase in consumer prices in the Community to
   the reliefs in question yields the following results :
   - relief for small consignments within the Community
                          100 ECU x 106.8
                                               106,8 ECU
                                 100
   - dérogation for Ii^land
                            77 ECU X 106.8
                                                82.236 ECU
                                 100
   The Commission takes the view that there are grounds for rounding off
   these amounts slightly and , accordingly , proposes that the relief of
   100 ECU be increased to 110 ECU and that the derogation for Irland be
   increased from 77 ECU to 85 ECU .
 ---pagebreak---                              A
                           ANNEX
            Movements in consumer price indices
     Index        Index         Increase ( % )    Annual increase
    1.10.85     30.9.87        30.9.87/ 1 . 10.85        (X)
 B    141,5      146,0                3,2                1,6
DK    147,2      159,3                8,2                4,0
D     121,0      121,5                0,4               0,2
GR    268,5      370,6              38,0               17,5
E     180,7      206,1              14,1                 6,8
F     159,6      168,4                5,5                2,7
IRL   180,2      192,9                7,0                3,4
1     193,3      213,2              10,3                 5,0
LUX   143,3      142,5              - 0,4              - 0,2
NL    123,0      122,4              - 0,5              - 0,3
P     288,2      352,5             22,3                10,6
UK    142,9      153,4                7,3                3,6
CE    155,2      165,7                6,8                3,3
 ---pagebreak---                                    Proposai for a
                                 COUNCIL DIRECTIVE
                 amending for the fifth time Directive 74 / 651 /EEC
               on the tax reliefs to be allowed on the importation
          of goods in small consignments of a non-commercial character
                               within the Community
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
having regard to the Treaty establishing the European Economic Community ,
and in particular Article 99 thereof ,
having regard to the proposal from the Commission * 1 * ,
having regard to the opinion of the European Parliament * 2 ’ ,
having regard to the opinion of the Economic and Social Committed * 2 * ,
whereas Article 1(4 ) of Council Directive 74 /651 /EEC **’ , as last amended by
Directive 85 / 349/EEC *   , provides that every two years , and for the first
time on 31 October 1987 at the latest , the Council , acting in accordance
with the procedures laid down by the Treaty in the matter , is to adjust the
amounts of the reliefs referred to in paragraphs 2 and 2a of that article
in order to maintain real value ,
< 1 >
C 2 )
< 1 )
      OJ No L 354 of 30 December 1974 , p. 57
c s >
      OJ No L 183 of 16 July 1985 , p. 27
 ---pagebreak--- whereas , according to the survey conducted by the Commission , the weighted
average increase in the price index for the Member States is 6.8% for the
period from 1 October 1985 to 30 September 1987 ,
whereas the resulting amounts should be rounded off ,
HAS ADOPTED THIS DIRECTIVE :
 ---pagebreak---                                         J
                                     Article 1
Article 1 of Directive 74/651 /EEC is hereby amended as follows :
a)  in paragraph 2(d ) t " 100 ECU " shall be replaced by " 110 ECU",
b)  in paragraph 2a , " 77 ECU" shall be replaced by " 85 ECU".
                                     Article 2
1.  Merober States shall bring into force the measures necessary to comply
    with this Directive not later than 1 November 1987 .
2.  Member States shall inform the Commission of the provisions which they
    adopt to implement this Directive .
                                     Article 3
This Directive is addressed to the Member States .
Done at Bruxelles ,                                             For the Council ,
                                                                 The President
 ---pagebreak--- Fiche d' impact de certains actes Législatifs sur Les PME et l' emploi
Proposition de directive du Conseil portant cinquième modification de la
directive 74 /651 / CEE relative aux franchises fiscales applicables à
l' importation des marchandises faisant l' objet de petits envois sans
caractère commercial au sein de la Communauté .
1.    OBLIGATIONS ADMINISTRATES DFCOULANI DC l. ' APPl. I C A ON i-E LA
      LEGISLATION POUR LES CNTREPR1 Si: S
                       none , neant , ke i n
?..   AV  ANT AGES POUR L' ENTRCI' RI SE
          OUI
                                               kein
          LESQUELLES :         n0n ' néant ,
 3.    INCONVENIENTS POUR L' ENTREPRISE
       ( coût supplémenta i re :;)
      - NON
      - CONSEQUENCES
                        none , néant , kein
 U.    EFFETS SUR L' EMPLOI
                        none , néant , kein
 5_     y A- 1 - IL EU CONCERTATION PRE.M AI3I.E AvTf LES PARTENAIRES
        SOCIAUX ?
        - OUI / NON
        - AVIS DES PARTENAIRES SOCIAUX
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 ^      y A- T - IL UNI' APPKOClü Ai 1 ! ,>'NAI 1 VI M* I 1 .' ( ON 1 R AI GNAN 1 1- ?
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