CELEX: 51980PC0822
Language: en
Date: 1980-12-08
Title: Proposal for a COUNCIL DIRECTIVE amending Directives Nos. 69/169/EEC and 78/1035/EEC - Tax-free allowances applied in international travel and to imports of goods in small consignments of a non-commercial character : third countries and#Proposal for a third COUNCIL DIRECTIVE amending Directive No 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 to the Council by the Commission)

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COM (80) 822
Vol. 1980/0259
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 ---pagebreak--- COMMISSION OF IHE~TEUROPEAN COMMUNITIES
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                         A;                                      COM(80) 822 final
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                                                            c-7  Brussels , 8 December 1980
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                                 Proposal for a
                                COUNCIL DIRECTIVE
amending Directives Nos . 69/ 169/ EEC and 78/ 1035 / EEC - Tax-free allowances
applied in international travel and to imports of goods in small consign­
ments of a     non-commercial character : third countries
                                               and
                              Proposal for a third
                                COUNCIL DIRECTIVE
amending Directive No 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 to the Council by the Commission )
COM ( 80 ) 822 final
 ---pagebreak---                                                     -                 Çc5YV"\
                              Explanatory Memorandum
           In 1978 the Council adopted a number of directives C1 ) in the field
of tax-free allowances for travellers and for imports of small consignments
of a non-commercial character *        These directives introduced provisions whereby
national currency equivalents of allowance levels and derogation limits ex­
pressed in terms of EUA are adj usted annual ly to take account of fluctuations
in the currencies of the Member States * Adjustment is obligatory where the
relative fluctuation exceeds 5 % *
           Some obligatory adjustments are required in the national currency
allowances . applicable in the Member States for 1981 / which are calculated by
reference to conversion rates obtaining on T October 1980 *             In order to ensure
that no reduction in allowances should occur in any Member State the Commission
now proposes that 7 for third countries / the travellers' tax-free allowance be
increased from 40 EUA to 45 ECU and the allowance for small consignments of a
non-commercial nature be increased from 30 EUA to 35 ECU *
(1)   Directives 78 / 1032 / EEC / 78 / 1033/ EEC, 78/ 1034 / EEC and 78 / 1035 / EEC/
      J*0 * n° L 366/ 28*12*1978 *
 ---pagebreak---       Proposal for a Council Directive amending Directives 69 / 169 / EEC
       and 78 / 1035 / EEC - Tax-free allowances applied in international
       travel and to imports of small consignments of goods of* a non-
       commercial character : third countries
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 ,
                                    .
Having regard to the opinion of the European Parliament ,
Having regard to the opinion of the Economic and Social Committee ,
Whereas Article 7 of Council Directive 69/ 169/ EEC^         as last amended by
                          2   ....      .  .   •  .. ..    .               3
Directive 78/ 1033/ EEC and Article 4 of Council Directive 78/ 1035 / EEC    stipu­
late   that the equivalents in national currency of the tax reliefs provided
for in the said Directives, and expressed in European units of account shall
be fixed once a year ;
Whereas such fixing should not result in a reduction in terras of national
currency in the tax reliefs applicable in any Member State and whereas , in
order to prevent any such reduction, the amounts of tax reliefs expressed
in European units of account should be increased,
HAS ADOPTED THIS DIRECTIVE :
                                      )
                                    ■
                                                                                 -/„
   1 OJ No L 133, 4,6*1969, p , 6.
   20J No L 366, 28.12.1978, p. 31 .
   30J No L 366, 28.12.1978, p. 34.
 ---pagebreak---                                         - 2 -
                                     Article 1
                  '                          i                                   '
          ' Article 1 of Directive 69 / 169 / EEC is hereby amended as follows :
1.   In paragraph t , " 40 European units of account "        is replaced by
     " 45 ECU " ;
2 „ In paragraph 2 , " 20 European units of account "         is replaced by
     " 23 ECU " -
                                .    Article 2
                                  ι
            In the third indent of Article 1 ( 2 ) of Directive 78 / 1035 / EEC ,
" 30 EUA "   is replaced by  35 ECU .
                  -      -           Article 3            ,         .
1„    Member States shall bring into force the measures necessary to comply
      with this Directive with effect from 1 January 1981 .
2*    Member States shall inform the Commission of the provisions which they
      adopt to implement this Directive *                   .     -
                                      Article 4
            This Directive is addressed to the Member States *
 ---pagebreak---                               Explanatory memorandum
        ' In 1978 the Council adopted a number of directives ( 1 ) in the field
of tax-free allowances for travellers and for imports of small consignments
of a non-commercial character .. These directives introduced provisions whereby
national currency equivalents of allowance levels and derogation limits ex­
pressed in terms of EUA are adjusted annually to take account of fluctuations
in the currencies of the Member States *            Adjustment is obligatory where the
relative fluctuation exceeds 5 % .
          Some obligatory adjustments are required in the national currency
allowances applicable in the Member States for 1981> which are calculated by
reference to conversion rates obtaining on 1 October 1980 *                 In order to ensure
that no reduction in allowances should occur in any Member State the Commission
now proposes that the intra-Community tax-free allowance for small consignments
of a non-commercial nature be increased from 60 EUA to 70 ECU .
          The Commission has already proposed increases in the intra-Community ι
tax-free allowance for travellers sufficient to avoid any reduction in this
allowance resulting from the adjustments referred to above ( 2 ).
(1)   Directives 78 / 1032 / EEC , 78 / 1033 / EEC / 78 / 1034 / EEC and 78 / 1035 / EEC ,
      0J n° L 366 , 28.12.1978
(2)   Proposal for a Fifth Council Directive on the harmonization of provi­
      sions laid down by law , regulation or administrative action relation
      to the rules governing turnover tax and excise duty applicable in inter­
      national travel , as amended , ; JO n° C 318 , 19.12.1979 , p. 5 .
 ---pagebreak---     Proposal for a Third Council Directive amending Directive 74 / 651 / EEC
    on the tax reliefs to be alloved 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 Arti cles 99 and 100 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 ,
                                                                  V
                                                      1    . .
Whereas Article 1a of Counci I Directive 74/ 651 / EEC as last ar||nded by Directive
78/ 1034/ EEC2 stipulates that the equivalent in national currency of the tax relief
provided for in the said Directive and expressed in European u'fjits of account shall
be f i xed once a year ;                                          ^
Whereas such fixing should not result in a reduction in terms of national cur­
rency in the tax relief applicable in any Member State and , whereas , in order
to prevent any such reduction, the amounts of tax reliefs expressed in , Euro­
pean units of account shoulcl be increased,                         i
HAS ADOPTED THIS DIRECTIVE :                                          '
 _                                    Article 1
            In article 1 ( 2)(d ) of Directive 74 / 651 / EEC , 60 European units of
account " is hereby replaced by " 70 ECU".
                                      Article 2
1*    Member States shall bring into force the measures necessary to comply with
      this Directive with effect from 1 January 1 981
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-
                                 I
     V '
       0J No L 354, 30.12.1974, p. 57 .
     20J No L 366, 28.12.1978, p. 33.