CELEX: 51987PC0570
Language: en
Date: 1987-12-22
Title: Proposal for a COUNCIL DIRECTIVE amending for the ninth time 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 (submitted by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (87) 570
Vol. 1987/0281
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 ---pagebreak---  COMMISSION OF THE EUROPEAN COMMUNITIES
                                                   COM(87 ) 570 final
                                                   Brussels , 22 December 1987
                                 Proposai for a
                               COUNCIL DIRECTIVE
amending for the ninth time 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
                        ( submitted by the Commission )
C0MC87 ) 570 final
 ---pagebreak---                                                                           C oH S~-h»
                                           2
                             EXPLANATORY MEMORANDUM
1.   Council Directive 69/ 1 69/CEE 1 ■* ’ introduced a tax exemption for persons
     travelling within the Community that was equal at the time to 75 units
     of account and that has since been increased on a number of occasions ,
     and most recently on 1 October 1985' 2 1 to 350 ECU .     It should be noted
     that Member States may reduce the exemption to 90 ECU for travellers
     under 15 years of age .
     On the occasion of the most recent increase ( to 350 ECU ), an Article 7b
     was inserted in the Directive . It stipulates that Denmark and Greece
     are to be authorized to exclude from the exemption goods the unit value
     of which exceeds 280 ECU and that Ireland is to be authorized to ex ¬
     clude from the exemption goods the unit value of which exceeds 77 ECU .
2.   On that same occasion ,    provisions were also included in the Direc ¬
     tive ( Articles 2(6 ) and 7b(4 ) pursuant to which every two years , and
     for the first time on 31 October 1987 at the latest , the Council , act ¬
     ing in accordance with the procedures provided for by the Treaty on
     this point , is to adjust the amounts referred to in paragraph 1 above
     in order to maintain their genuine value .
3.   According to the survey conducted by the Commission , consumer prices in
     the Community rose by a weighted average of 6.8% between 1 October 1985
     ( date of the most recent increase in the exemption ) and 30 Septem¬
     ber 1987 . For the purposes of its survey , the Commission took account
     of the consumer price indices for the period up to the most recent
     month for which figures were available ( May 1987 ) and estimated the
     foreseeable increase in prices for the period from June to the end of
     September 1987 . A table showing how the consumer price indices have
     moved is annexed to this proposal .
t1 > 0J No L 133 of   4 June  1969 , P- 6
< 2Î OJ No L 183 of 16
< 21
                         July 1985 ,  P- 27
 ---pagebreak---                                      3
4. Applying this average increase in consumer prices in the Community to
   the exemptions in question yields the following results :
   - exemption for persons travelling within the Community
                          350 ECU X 106.8
                                                373.80 ECU
                                100
   - exemption for travellers under 15 years of âge
                           90 ECU x 106.8
                                                 96.12 ECU
                                100
   - dérogation for Denraark and Greece
                          280 ECU X 106.8
                                                299.04 ECU
                                100
   - dérogation for Irland
                           77 ECU x 106.8
                                                 82.23 ECU
                                100
5. The Commission takes the view that there are grounds for rounding off
   these amounts slightly and , accordingly , proposes that the exemptions
   be increased as follows :
   - exemption for persons travelling within the Community
     from 350 ECU to ,375 ^CU
   - exemption for travellers under 15 years of age
     from 90 ECU to 100 ECU
   - derogation for Denmark and Greece
     from 280 ECU to 300 ECU
   - derogation for Irland
     from  77 ECU to 85 ECU
 ---pagebreak---                                       4
6. Il should also be pointed out that the proposed Increases will make It
   possible to regularize the situation in a number of Member States that
   have taken up the option provided for in Article 7(4 ) of Direc ¬
   tive 69/ 169/EEC , as amended , whereby Member States may maintain the
   amounts in national currency of the exemptions they have introduced if
   annual conversion of the amounts of the exemptions expressed in ECUs
   would result in a lowering of the exemptions expressed in national cur­
   rency .
 ---pagebreak---                               5
                            ANNEX
             Movements in consumer price indices
     Index         Index         Increase ( X )  Annual increase
    1.10.85       30.9.87       30.9.87/ 1.10.85         (%)
B      141,5       146,0               3,2            1,6
DK     147,2       159,3               8,2            4,0
D      121,0       121,5               0,4            0,2
GR     268,5       370,6             38,0            17,5
E      180,7       206,1             14,1             6,8
F      159,6       168,4 '             5,5             2,7
IRL    180,2       192,9               7,0             3,4
I      193,3       213,2             10,3              5,0
LUX    143,3       142,5             - 0,4           - 0,2
NL     123,0       122,4             - 0,5           - 0,3
P      288,2       352,5             22,3            10,6
UK     142,9       153,4               7,3             3,6
CE     155,2       165,7               6,8             3,3
 ---pagebreak---                                   Proposai for a
                                 COUNCIL DIRECTIVE
                 amending for the ninth time 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
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 1 '' * ,
having regard to the opinion of the European Parliament' 2 ’ ,
having regard to the opinion of the Economic and Social Committee' 3 ’ ,
whereas Articles 2(6 ) and 7b(4 ) of Council Directive 69/ 1 69/EEC ‘ ** , as
subsequently amended , provide that every two years , and for the first time
on 31 October 1987 at the latest , the Council , acting in accordance with
the procedures provided for by the Treaty on this point , is to adjust the
amounts of the exemptions referred to in paragraphs 1 and 2 of those
articles in order to maintain their genuine value ,
< 1 >
 < 2 >
(!>
 ( 4 )
       OJ No L 133 of 4 June 1969 , p. 6
 ---pagebreak---                                      Ir
whereas , according to the survey conducted by the Commission , the weighted
average increase in the price index for the Member States is 6.8% for the
period from 1 October 1985 to 30 September 1987 ,
whereas the resulting amounts should be rounded off ,
HAS ADOPTED THIS DIRECTIVE :
 ---pagebreak---                                      Article 1
1.  Article 2 of Directive 69/ 169/EEC is hereby amended as follows :
    a)  in paragraph 1 , " 350 ECU" shall be replaced by " 375 ECU",
    b)  in paragraph 2 , " 90 ECU" shall be replaced by " 100 ECU".
2.  Article 7b of Directive 69/ 169/EEC is hereby amended as follows :
    a)  in paragraph 1 Ca ) , "280 ECU" shall be replaced by "300 ECU",
    b)  in paragraph 1 ( b ) , " 77 ECU" shall be replaced by " 85 ECU",
    c)  in paragraph 2 ,       " 77 ECU" shall be replaced by " 85 ECU".
                                     Article 2
1.  Member States shall bring into force the measures necessary to comply
    with this Directive not later than 1 November 1987 .
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 .
Done at Bruxelles ,                                            For the Council ,
                                                                The President
 ---pagebreak---                           PICHE D ' IMPACT SUR LA COMPETITIVITE ET L'EMPLOI
   I.         Quelle est la justification principale de la mesure ?
        Adaptation du montant de la franchise à l' augmentation des
              prix dans la Communauté
   II .      Carac tér i s t iques des entreprises concernées . En particulier :
             ( a ) Y a - t - il un grand . nombre de PME ?        OUI
             ( b ) Note - t - on des concentrations dans des régions
                   i . éligibles aux aides régionales des Etats membres ?        NON
                  ii.eligibles au Feder ?            NON
  III . Quelles sont les obligations imposées directement aux entreprises ?
            Les formalités sont allégées étant donné que 1ns achats effectués dans
            la limite de la franchise ne nécessiteront plus m formalités de détaxation .
 IV .      Quelles sont les obligations susceptibles d' être imposées indirectemen
           aux entreprises via les autorités locales ?
            NEANT
                                <
V.         Y a - t - il des mesures spéciales pour les PME ?                Lesquelles ?
           NON
VI .    Quel est l' effet prévisible
        a) sur la compétitivité des s ent repr i ses ?
               Le commerce de détail intracommunautaire -sera favoris^ par i'auçmen -
               tation des franchisas voyageurs
        U sur l 1 emploi ?
                                                                           Quels sont leu
        .■ Non