CELEX: 31976L0134
Language: en
Date: 1976-01-20 00:00:00
Title: Council Directive 76/134/EEC of 20 January 1976 on a derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty applicable in international travel

29 . 1 . 76                              Official Journal of the European Communities                              No L 21 / 9
                                                                 II
                                            (Acts whose publication is not obligatory)
                                                        COUNCIL
                                                    COUNCIL DIRECTIVE
                                                       of 20 January 1976
               on a derogation accorded to the Kingdom of Denmark relating to the rules
                   governing turnover tax and excise duty applicable in international travel
                                                           (76/ 134/ EEC)
THE COUNCIL OF THE EUROPEAN                                           HAS ADOPTED THIS DIRECTIVE :
COMMUNITIES,
 Having regard to the Treaty establishing the European                                        Article I
 Economic Community, and in particular Articles 99
and 100 thereof,                                                      By way of derogation from Directives 69/ 169/ EEC
                                                                      and 72/230/ EEC, the Kingdom of Denmark shall
 Having regard to the Act of Accession , and in parti­                have the right to maintain up to and including 31
cular Article 133 and Annex VII , part V ( 1 ) thereof,               December 1976 the rules in force for exemptions
 Having regard to the proposal from the Commission ,                  applicable to travellers involved in international travel
                                                                      for the products set out in Annex VII, part V ( 1 ) (A) of
Whereas Annex VII , part V ( 1 ), of the Act of Acces­                the Act of Accession .
sion grants a derogation to Denmark relating to the
application of certain provisions of Council Directive                                        Article 2
 69/ 169 / EEC of 28 May 1969 on the harmonization of
 provisions laid down by law, regulation or administra­               The Kingdom of Denmark shall communicate to the
 tive action relating to exemption from turnover tax                  Commission the text of the measures which it adopts
and excise duty on imports in international traffic ('),              in the field covered by this Directive .
as amended by Directive 72/ 230/ EEC ( 2) ;
Whereas before 31 December 1975 the Council shall                                             Article 3
 decide in accordance with the procedure laid down in
Article 100 of the Treaty whether and how far this                    This Directive is addressed to the Kingdom of
 derogation requires to be prolonged , account being                  Denmark .
 taken of the extent to which economic and monetary
 union , and particularly progress in tax harmonization ,
 has been achieved ;                                                  Done at Brussels, 20 January 1976.
 Whereas since the desired progress has not been
 achieved, the Danish Government has requested a                                                   For the Council
 prolongation , without change, of the rules in force ;
                                                                                                    The President
 Whereas a prolongation of the derogation appears
 necessary ,                                                                                         G. THORN
(') OJ No L m , 4 . 6 . 1 969 , p . 6 .
(-') OJ No L 1.59 , 17 . 6 . 1972, p . 28 .