CELEX: 51988PC0540
Language: en
Date: 1988-09-30
Title: Amendment to the 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 (presented by the Commission pursuant to the third paragraph of Article 149 of the EEC Treaty)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (88) 540
Vol. 1988/0188
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 ---pagebreak---   COMMISSION OF THE EUROPEAN COMMUNITIES
                                                     COM ( 88 ) 540 final
                                                     Brussels , 30 September 1988
                                       Amendment to the
                                        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
                      ( presented by the Commission pursuant to the
                   third paragraph of Article 149 of the EEC Treaty )
                         05 106
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 ---pagebreak---                               EXPLAHATOHY MEMORANDUM
On 29 December 1987 the Commission transmitted to the Council a proposal
for a Directive' 1 5 amending Directive 69/ 169/EEC relating to tax exemp¬
tions applicable in international travel' 21 .
The Economic and Social Committee endorsed the proposal on 24 Februa ¬
ry 1 988 ' 3 5 , while Parliament , although supporting the principle of the
proposal at its second reading , proposed a number of amendments in its
opinion of 7 July 1988' * 1 .
First , Parliament is seeking the inclusion of a new recital to the
effect that the import restrictions provided for in the Directive must
be dismantled by 31 December 1992 , the target date for completion of the
internal market .
It is also proposed that the amounts of the exemptions should be raised
to take account of the price increases that have taken place since
30 September 1987 .
Lastly , Parliament proposes amending the date of entry into force of the
Directive so that it takes effect two months after its adoption by the
Council .
The Commission has taken up these amendments and has undertaken to pro ¬
pose new amounts on the basis of the most recent data and estimates
available at the time on price increases in order to take account of in ¬
flation between now and the end of 1988 .
< 15
      OJ No C 102 of 16 April 1988 , p. 4
( 2 )
      OJ No L 133 of 4 June 1969 , p. 6
< 35
      OJ No C 95 of 11 April 1988 , p. 11
 ---pagebreak---      Amendments to the 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 .
                         ( presented by the Commission pursuant
                          to Article 149(3 ) of the EEC Treaty )
                INITIAL TEXT                                  AMENDED TEXT
                                     Preamble unchanged
                              First three recitals unchanged
                                                 Whereas    Article 8A      of  the  EEC
                                                 Treaty stipulates that the inter ¬
                                                 nal market shall comprise an area
                                                 without     internal     frontiers    in
                                                 which the free movement of goods
                                                 and persons is ensured and whereas
                                                 therefore , the existing restric ¬
                                                 tions will no longer exist after
                                                 31 December 1992 .
                  Article 1                                     Article 1
1 .   Article 2           of       Directive     1 . Article 2         of      Directive
      69/ 169/EEC     is    hereby amended           69/ 169/EEC    is   hereby amended
      as follows :                                   as follows :
      a ) in Paragraph 1 , "350 Ecu"                 a ) in Paragraph 1 , " 350 Ecu"
           shall     be      replaced       by           shall     be     replaced     by
           "375 Ecu";                                    "390 Ecu";
                                     Point b ) unchanged
2.    Article 7(b )         of     Directive     2.  Article 7(b )       of    Directive
      69 / 169 /EEC   is    hereby amended           69/ 169/EEC    is   hereby amended
      as follows :                                   as follows :
      a ) in     paragraph 1(a ),        " 200       a ) in    paragraph 1(a ),     " 280
           Ecu " shall be replaced by                    Ecu " shall be replaced by
           " 300 Ecu ";                                  " 310 Ecu ";
                                Indents b ) and c ) unchanged
 ---pagebreak---            Article 2                             Article 2
Member States shall bring into      1 . Member States shall bring into
force  the    measures necessary        force the measures necessary
to comply with this Directive           to comply with this Directive
not    later      than   1 Novem-       not  later than two months af -
ber 1987 .                              ter its adoption .
                        Paragraph 2 unchanged
                       REST OF TEXT UNCHANGED