CELEX: 51984PC0182
Language: en
Date: 1984-03-29
Title: PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 69/169/EEC ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW, REGULATION OR ADMINISTRATIVE ACTION RELATING TO EXEMPTION FROM TURNOVER TAX AND EXCISE DUTY ON IMPORTS IN INTERNATIONAL TRAVEL

N o C 102/10                             Official Journal of the European Communities                             14.4.84
                Proposal for a Council Directive amending Directive 69/169/EEC on the harmonization
                of provisions laid down by law, regulation or administrative action relating to exemption
                              from turnover tax and excise duty on imports in international travel
                                                       COM(84) 182 final
                                  (Submitted by the Commission to the Council on 2 April 1984)
                                                         (84/C 102/06)
THE COUNCIL OF THE EUROPEAN                                         Whereas these objectives could be attained by in­
COMMUNITIES,                                                        creasing the allowance on the basis of a multiannual
                                                                    programme applying also to persons under 15 years
Having regard to the Treaty establishing the                        of age,
European 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 1 of Directive 69/169/EEC is hereby
Having regard to the opinion of the European
                                                                    amended as follows:
Parliament,
                                                                    1. In paragraph 1, *45 ECU' is replaced by the
Having regard to the opinion of the Economic and                       following:
Social Committee,                                                      ' — as from 1 January 1985, 60 ECU,
Whereas Article 1 (1) of Council Directive                              — as from 1 January 1986, 70 ECU,
69/169/EEC ('), as last amended by Directive                            — as from 1 January 1987, 80 ECU,
82/443/EEC (2), provides for goods contained in the                     — as from 1 January 1988, 85 ECU.'
personal luggage of travellers coming from non-
member countries to be exempt from turnover tax                     2. In paragraph 2, 'to 23 ECU' is replaced by the
and excise duty on the condition that they have no                     following:
commercial character;                                                  '— as from 1 January 1985, to 30 ECU,
                                                                        — as from 1 January 1986, to 35 ECU,
Whereas the total value of the goods eligible for this
exemption may not exceed 45 E C U per person;                           — as from 1 January 1987, to 40 ECU,
whereas, in accordance with Article 1 (2) of Directive                  — as from 1 January 1988, to 45 ECU.'
69/169/EEC, Member States may reduce the
allowance to 23 ECU f p r travellers under 15 years of                                     Article 2
age;
                                                                    1.    Member States shall take the measures necessary
Whereas the real value of these allowances ought to                 to comply with this Directive with effect from 1
be maintained by increasing them progressively;                     January 1985.
                                                                    2.    Member States shall inform the Commission of
Whereas account must be taken of measures in favour                 the provisions which they adopt to implement this
of travellers recommended by specialized inter­                     Directive.
national organizations, in particular the measures
contained in Annex F.3 to the International                                                Article 3
Convention on the simplification and harmonization
of customs procedures;                                              This Directive is addressed to the Member States.
(') O J N o L l 3 3 , 4. 6. 1969, p. 6.
O OJ No L 206, 14. 7. 1982, p. 35.