CELEX: 51984PC0171(02)
Language: en
Date: 1984-03-20
Title: PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 68/297/EEC ON THE STANDARDIZATION OF PROVISIONS REGARDING THE DUTY-FREE ADMISSION OF FUEL CONTAINED IN THE FUEL TANKS OF COMMERCIAL MOTOR VEHICLES

N o C 95/4                             Official Journal of the European Communities                      6.4.84
           Whereas in order to facilitate passage at the internal frontiers of the Community the
           total amount of fuel contained in the tanks of commercial motor vehicles travelling
           between Member States should be exempted from value added tax on admission,
           HAS ADOPTED THIS DIRECTIVE:
                                                           Article 1
           Directive 83/181 / E E C is hereby amended as follows:
           1. Article 83 is amended by the insertion of the words 'coming from third countries'
               between the words 'commercial motor vehicles' and 'to 200 litres'.
           2. Article 84 (a) is replaced by the following:
               '(a) commercial motor vehicles engaged in international transport coming from third
                    countries to their frontier zone, to a maximum depth of 25 km as the crow flies,
                    where such transport consists of journeys made by persons residing in that
                    zone;'.
                                                           Article 2
           This Directive is addressed to the Member States.
           Proposal for a Council Directive amending Directive 68/297/EEC on the standardization
           of provisions regarding the duty-free admission of fuel contained in the fuel tanks of
                                                   commercial motor vehicles
                                                      COM(84) 171 final
                           (Submitted by the Commission to the Council on 20 March 1984)
                                                        (84/C 95/04)
           THE COUNCIL OF THE EUROPEAN COMMUNITIES
           Having regard to the Treaty establishing the European Economic Community, and in
           particular Articles 75 and 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 Council Directive 68/297/EEC ('), as amended by Directive 83/127/EEC (2),
           laid down the minimum quantity of fuel contained in the fuel tanks of commercial road
           vehicles which can be admitted duty-free at the internal frontiers of the Community;
           Whereas it is essential, in order to facilitate frontier crossing, to admit duty-free all the
           fuel contained in the normal fuel tanks of commercial road vehicles;
           Whereas the term 'normal fuel tank' should de defined,
            O OJ No L 175, 23. 7. 1968, p. 15.
           (2) O J N o L 9 1 , 9 . 4. 1983, p. 28.
 ---pagebreak--- 6.4.84                        Official Journal of the European Communities                       N o C 95/5
       HAS ADOPTED THIS DIRECTIVE:
                                                  Article 1
       Directive 68/297/EEC is hereby amended as follows:
       1. Article 3 is replaced by the following:
           'Article 3
          1.       Member States shall admit duty-free all the fuel contained in the normal fuel
          tanks of commercial road vehicles.
          2.       For the purposes of paragraph 1, "normal fuel tanks" means fuel tanks
          permanently placed by manufactures on all road vehicles of the same type as the
          vehicle concerned in such a way as to enable fuel to be used directly for vehicle
          traction and, if necessary, for the operation of refrigeration systems.
          Gas tanks adapted for motor vehicles which enable gas to be used directly as a fuel
          shall also be regarded as normal fuel tanks.'
       2. Article 5 is deleted.
                                                  Article 2
       Member States shall take the measures necessary to comply with this Directive not later
       than 1 July 1984.
                                                  Article 3
       This Directive is addressed to the Member States.