CELEX: 51975PC0687
Language: en
Date: 1975-12-22
Title: PROPOSAL FOR A COUNCIL DIRECTIVE relating to a derogation accorded to the Kingdom of Denmark relative to the rules governing turnover tax and excise duty applicable in international travel. (Submitted by the Commission to the Council.)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (75) 687
Vol. 1975/0253
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 ---pagebreak--- COMMISSION OF THE EUROEBAK COMMUNIIIES
                                               COM(75)687 final
                                               Brussels , 22 December 1975 »
                       PROPOSAL FOR A COUNCIL DIRECTIVE
           relat ng to a derogation accorded to the Kingdom of
           Denmark relative to the rules governing turnover tax
           and excise duty applicable in international travel .
                          ( Submitted by the Commission to the Council .)
     COi 1 ( 75 ) 687 final .
 ---pagebreak---                          EXPLANATORY MEMORANDUM
Annex VII , point V(1 ) of the Act of Accession grants a derogation to
Denmark relevant to the application of certain provisions of Council
Directive No . 69/169 /EEC of 28 May 19^9 ( 1 )» as amended by Council
Directive No , 72/230/EEC of 12 June 1972 ( 2 ), on the harmonisation of
provisions laid down by law , regulation or administrative action
relating to the rules governing turnover tax and excise duty applicable
in international travel . The Council must decide before 31st December
1.975 if and to. what extent a. prolongation of this derogation appears
necessary taking into account the extent to which economic and
monetary union , and particularly progress in tax harmonisation , has
been achieved .
The Danish Government has requested a prolongation of the rules
currently in force and it appeared appropriate for the Commission to
propose a prolongation of the derogation which is limited to six
months .
( 1 ) O.J. n L 133 of 4.6*1969 p.. 6
( 2 ) O.J. n° L 139 of 17.6.1972 p,. 28
 ---pagebreak---   The Council of the European Communities .
  Having regard to the Treaty establishing the European Economic
  Community , and in particular articles 99 and 100 *
  Having regard to Article* 133 of the Adi ' tof Accession , and in particular
  point V ( 1 ) of Annex VII ,
  Having regard to the proposal from the Commission .
           .  '         ' .    _        • ■     -                                               J -   y ..y .
, Whereas Annex VII , point V(1 ), of the    Act of Accession grants a
                    • '           •   -          •             . •                     s/ i'.f't.
  derogation to Denmark relevant to the      application of certain provisions
  of Council Directive No 69/169 /EEC of     2 .8 Hay 19^9 as amended by
  Council Directive No 72/230/EEC of 12     June 1972 on the harmonisation of
  provisions laid down by law, regulation or administrative action
  relating to the rules governing turnover tax and excise duty applicable
  in international traffic ,                                                                        ( ; V'?'
  Whereas the Council must decide before 31 December l975t pursuant to
  the procedure of Article 100 of the EEC Treaty , if and to what extent
  a prolongation of this derogation appears necessary taking into
  account the extent to which Economic and Monetary Union , and particularly
  progress in tax harmonisation , has been achieved , "
                                                                                             ψ
  Wheread the expected progress not having been achieved , the Danish :
  Government has requested a prolongation, without change , of the rules
  currently in force ,
  Whereas a prolongation of the derogation appears necessary T . ■
  HAS ADOPTED THIS DIRECTIVE :                                             ,   ...
                                            **" • »' « 1 '.#•       j"    *' V                    i 1   '»<
                                               . -           V •   -.-j ■ '        •- ' : V. V      /. :      !•
                                      y                                  ' * '       ■     *   « , y.
 ---pagebreak---                              Article 1
        In derogation of the provisions specified in Council Directives
No 69/169/EEC of 28 May 1969 and No 72/230/EEC of 12 June 1972 , the
Kingdom of Denmark shall have the right to maintain up to and including
30th June 1976 the rules currently in force for exemptions applicable
to travellers involved in international travel..
                             Article 2
        The Kingdom of Denmark shall communicate to the Commission
the text of the provisions it adopts in the field covered by this
Directive .
                             Article 3
        This Directive is adressed to the Kingdom of Denmark#
Done at Brussels