CELEX: 51983PC0117
Language: en
Date: 1983-04-06
Title: PROPOSAL FOR A SIXTH 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 114/4                           Official Journal of the European Communities                                            28.4.83
                                                            II
                                                     (Preparatory Acts)
                                                COMMISSION
              Proposal for a Sixth Council Directive amending Directive 69/169/EEC on the harmon-
              ization 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 to the Council on 8 April 1983)
 THE COUNCIL OF THE EUROPEAN                                    y o u n g persons u n d e r 15 years of age w o u l d enable
 COMMUNITIES,                                                   these objectives to be met;
 Having regard to the Treaty establishing the
 European Economic Community, and in particular                 W h e r e a s the quantitative limits laid d o w n by Article
Article 99 thereof,                                             4 (1) (d) and (e) of Directive 6 9 / 1 6 9 / E E C in respect
                                                                of coffee and tea are liable to give rise to additional
                                                                formalities at frontiers; whereas any taxes levied can
 Having regard to the proposal from the Commission,
                                                                yield little tax revenue; whereas a r r a n g e m e n t s should
                                                                therefore be m a d e for gradually abolishing these
 Having regard to the opinion of the European                   quantitative limits in travel between M e m b e r States;
 Parliament,
 Having regard to the opinion of the Economic and               W h e r e a s the marketing of wines p r o d u c e d in the
 Social Committee,                                              C o m m u n i t y should be p r o m o t e d ; w h e r e a s an increase
                                                                in the quantities of wines which can be imported
Whereas it is important to facilitate travel and                duty-free is likely to contribute to this objective;
tourism within the Community and, to this end, to
relax the controls on persons at frontiers in order that
                                                                W h e r e a s tafia, sake a n d other similar beverages can
citizens can appreciate more precisely the positive
                                                                be treated as beverages with an alcoholic strength not
effects of the existence of the Community;
                                                                exceeding 22 % vol for which there is currently a tax-
                                                                free limit; whereas the list of beverages covered by
Whereas, from this point of view, there should be an            this limit should therefore be e x t e n d e d ;
 increase in the exemption from turnover tax and
excise duty, the level of which as laid down by
Council Directive 69/169/EEC ('), as last amended               W h e r e a s it should be specifically m e n t i o n e d that the
by Directive 82/443/EEC (2), remains lower than the             limit on the quantity of alcoholic beverages which can
real value of the original exemption as a result of the         be exempted applies a fortiori to p u r e alcohol;
rise in the cost of living throughout the Community;
Whereas, in its programme for the simplification of             W h e r e a s the allowance g r a n t e d as at 1 J a n u a r y 1983
value added tax procedures and formalities in intra-            by the M e m b e r States to the crew of international
 Community trade (3), the Commission declared that it            means of sea transport should be allowed to continue
would pursue its efforts to guarantee harmonious                up to the limit of the C o m m u n i t y allowance;
development of tax-free allowances;
                                                                W h e r e a s the operation of the tax remission system
Whereas a multiannual programme for increasing tax-              should be improved;
free allowances along the lines of that proposed by
the European Parliament which would also cover
                                                                W h e r e a s a semi-automatic system for increasing the
                                                                 level of allowances should be introduced in o r d e r to
                                                                 prevent a reduction in tax-free allowances in national
(») OJ No L 133, 4. 6. 1969, p. 6.                               currency terms and to enable the a m o u n t of these
(2) OJ N o L 206, 14. 7. 1982, p. 35.                            allowances to be adjusted rapidly in the event of
(3) OJ No C 244, 24. 9. 1981, p. 4.                              changes in exchange rates,
 ---pagebreak--- 28.4.83                             Official Journal of the European Communities                              No C 114/5
HAS ADOPTED THIS DIRECTIVE:                                        (d) In paragraph 1 (d) — 'coffee', column II
                                                                        'Travel between Member States' — the
                                                                        expression '750 g' is replaced by the words
                          Article 1                                     'as from 1 January 1984: 1 000 g; as from
                                                                        1 January 1985: no quantitative restriction'.
Directive 69/169/EEC          is hereby amended      as
follows:                                                           (e) In the same subparagraph (d) — 'coffee
                                                                        extracts and essences' — the expression '300 g'
1. In Article 2:                                                        is replaced by the words 'as from 1 January
                                                                        1984: 400 g; as from 1 January 1985: no
    (a) in paragraph 1, '210 ECU' is replaced by the                    quantitative restriction'.
        following:
                                                                   (f) In paragraph 1 (e) 'tea' column          II 'Travel
        '— as from 1 January 1984, 280 ECU;                             between Member States' — the            expression
                                                                        '150 g' is replaced by the words          'as from
                                                                         1 January 1984: 200 g; as from         1 January
         — as from 1 January 1985, 320 ECU;
                                                                         1985: no quantitative restriction'.
         — as from 1 January 1986, 360 ECU;
                                                                   (g) In the same subparagraph (e) — 'tea extracts
                                                                        and essences' — the expression '60 g' is
         — as from 1 January 1987, 400 ECU;';                           replaced by the words 'as from 1 January
                                                                         1984: 80 g; as from 1 January 1985: no
    (b) in paragraph 2, 'to 60 ECU' is replaced by the                  quantitative restriction'.
         following:
                                                                   (h) The following subparagraph (f) is added to
         '— as from 1 January 1984, to 120 ECU;                         paragraph 1:
          — as from 1 January 1985, to 200 ECU;                          '(f) undenatured ethyl alcohol of an alcoholic
                                                                              strength of 80 % vol or more'.
          — as from 1 January 1986, to 300 ECU;';                        In paragraph 1 (f) — column I 'Travel
                                                                         between third countries and the Community'
    (c) paragraph 2 shall no longer apply as from                       — the expression '1 litre' is inserted.
         1 January 1987.
                                                                         In paragraph 1 (f) — column II 'Travel
                                                                         between Member States' — the words 'to a
2. In Article 4:                                                         total of 1,5 litres' are inserted.
    (a) The following words are added at the end of             3. The following paragraph           is hereby added     to
        the introductory sentence in paragraph 1:                  Article 5:
        'provided that the goods fulfil, as regards                '8. Member States may maintain, up to the amount
        travel between Member States, the conditions               referred to in Article 2 (1), the tax-free allowances
        laid down in Articles 9 and 10 of the Treaty               which they granted as at 1 January 1983 to the
        and have been acquired subject to the general              crew of international means of sea transport.'
        rules governing taxation in the domestic
        market of one of the Member States.'
                                                                4. In Article 6:
                                                                   (a) the following words are added to paragraph 4
    (b) In the first indent of paragraph 1 (b), the
                                                                         (b): 'proving that the turnover tax has been
        words 'tafia, sake and similar beverages' are
                                                                         levied';
        inserted between the words 'aperitifs with a
        wine or alcohol base' and 'of an alcoholic
        strength not exceeding 22 % vol.'                           (b) the following paragraph is inserted between
                                                                         paragraphs 4 and 5:
    (c) In the second indent of paragraph 1 (b) —                         '5.   Member States shall take the necessary
        'still wines', column II 'Travel between                         steps to ensure that the tax is refunded within
        Member States' — the words 'to a total of                        three months from the date of receipt of the
        4 litres' are replaced by the words 'to a total of                invoice or other document in lieu thereof duly
        6 litres'.                                                        endorsed by the customs.
 ---pagebreak--- N o C 114/6                         Official Journal of the European Communities                           28. 4. 83
       Where the seller refuses to participate in the           6. In the event of changes in exchange rates, the
        procedure for remission of tax provided for in          Commission shall take appropriate measures by
        paragraph 2, the traveller may,            after        way of Decision.
        completing the formalities laid down in                 The Commission shall adopt the Decision referred
        paragraph 4, submit a request for refund to the         to in the first subparagraph within one month of
        competent authority in the Member State of              the date of changes in exchange rates and shall
        export.'                                                notify it to the Member States forthwith.
   (c) paragraph 5 becomes paragraph 6 and the                  Member States may request that the matter be
       words T o r the purposes of this Article' are            discussed by the Council within one month of the
        replaced by the words 'For the purposes of the          date of notification of the Decision.
        preceding paragraphs'.                                  The Council, acting by a qualified majority, may
                                                                repeal or amend the Decision within two months
5. The following paragraphs 5 and 6 are hereby                  of it being notified by the Commission. If the
   added to Article 7:                                          Council fails to act within this period, the
                                                                Commission Decision shall come into effect and
   '5.    Where the Commission finds, on carrying               shall be published in the Official Journal of the
   out the annual adjustment provided for in                    European Communities.'
   paragraph 2, that conversion into national
   currencies of the amounts in ECU laid down in             6. The following subparagraph is hereby added to
   Articles 1 and 2 would result in a reduction of 5 %          Article 7 (a):
   or more in the tax-free allowances granted in one            'Member States shall waive collection of the value
   or more of the Member States, it shall by Decision           added tax payable on goods imported by a
   increase the amounts in ECU by reference to the              traveller where the amount due does not exceed
   reduction which should be made in the Member                 five ECU.'
   State in question, or of the highest of the
   reductions which should be made in several                                        Article 2
   Member States, if the increase did not take place.
                                                            1.     Member States shall bring into force the
   The Commission shall adopt the Decision referred         measures necessary to comply with this Directive with
   to in the first subparagraph before 1 November of        effect from 1 January 1984.
   the current year and shall notify it to the Member
   States forthwith.                                        2.     Member States shall inform the Commission of
                                                            the provisions which they adopt to implement this
   Member States may request that the matter be             Directive.
   discussed by the Council within one month of the
   date of notification of the Decision.                    3.     The Commission shall present to the Council
                                                            and send to the European Parliament, within two
   The Council, acting by a qualified majority, may
                                                            years of the date of implementation of this Directive,
   repeal or amend the Decision within two months
                                                            a report on the operation of the tax-free allowance
   of it being notified by the Commission. If the
                                                            system.
   Council fails to act within this period, the
   Commission Decision shall come into effect and                                    Article 3
   shall be published in the Official Journal of the
    European Communities.                                   This Directive is addressed to the Member States.