CELEX: 51986PC0383(01)
Language: en
Date: 1986-07-08
Title: PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 83/181/EEC DETERMINING THE SCOPE OF ARTICLE 14 ( 1 ) ( D ) OF DIRECTIVE 77/388/EEC AS REGARDS EXEMPTION FROM VALUE ADDED TAX ON THE FINAL IMPORTATION OF CERTAIN GOODS

No C 183/8                                 Official Journal of the European Communities                                     22.7. 86
               Proposal for a Council Directive amending Directive 83/181/EEC determining the scope of
               Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the
                                                  final importation of certain goods
                                                          COM(86) 383 final
                                   (Submitted by the Commission to the Council on 10 July 1986)
                                                            (86/C 183/04)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                               same minimum quantity should be adopted for vehicles
                                                                       travelling between Member States and designed for, and
Having regard to the Treaty establishing the European                  capable of, the transport of goods,
Economic Community, and in particular Articles 99 and
100 thereof,                                                           HAS ADOPTED THIS DIRECTIVE:
Having regard to the proposal from the Commission,                                                 Article 1
                                                                       Article 83 of Directive 83/181/EEC is hereby replaced
Having regard        to   the   opinion    of   the    European
                                                                       by the following:
Parliament,
                                                                            'Article 83
Having regard to the opinion of the Economic and
Social Committee,                                                          Member States may limit application of the
                                                                           exemption for fuel contained in the standard fuel
Whereas Council Directive 83/181/EEC (') laid down                         tanks of commercial motor vehicles:
the minimum quantity of fuel contained in the fuel tanks                   (a) when the vehicle arrives from a third country, to
of commercial motor vehicles which must be exempted                             200 litres per vehicle and per journey;
from value added tax on admission;
                                                                           (b) when the vehicle arrives from another Member
Whereas Council Directive 85/346/EEC (2) increased to                           State, to 600 litres per vehicle and per journey.'
600 litres the minimum quantity of fuel in the fuel tanks
of vehicles designed for, and capable of, the transport of                                         Article 2
persons and travelling between Member States, which
                                                                       Member States shall take the measures necessary to
must be exempted from value added tax on admission;
                                                                       comply with this Directive by 1 October 1986 at the
                                                                       latest. They shall forthwith inform the Commission
Whereas in order to reduce the number of checks
                                                                       thereof.
applied at the internal frontiers of the Community the
                                                                                                   Article 3
(') O J N o L 105, 23.4. 1983, p. 38.
(2) O J N o L 183,26.7. 1985, p. 21.                                   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(86) 383 final
                                   (Submitted by the Commission to the Council on 10 July 1986)
                                                            (86/C 183/05)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                               Having regard        to   the   opinion   of  the   European
                                                                       Parliament,
Having regard to the Treaty establishing the European
Economic Community, and in particular Articles 75 and
99 thereof,
                                                                       Having regard to the opinion of the Economic and
Having regard to the proposal from the Commission,                     Social Committee,