CELEX: 51987PC0524
Language: en
Date: 1987-10-29
Title: AMENDMENTS TO THE PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 77/388/EEC ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES IN RESPECT OF THE COMMON VALUE ADDED TAX SCHEME APPLICABLE TO SMALL AND MEDIUM-SIZE BUSINESSES

20.11.87                                 Official Journal of the European Communities                                 No C 310/3
                          Article 2                                 the letter 'L' shall appear on the prepackaging or on a
                                                                    label attached thereto.
1.    A foodstuff may not be marketed unless it is
accompanied by an indication or mark as referred to in
                                                                    They shall in all cases appear in a conspicuous place so
Article 1 (1).
                                                                    as to be easily visible, clearly legible and indelible.
2.    However, paragraph 1 shall not apply:
(a) to agricultural products sold or delivered by the                                           Article 5
    producer to temporary storage, preparation or                   When the date of minimum durability or 'use by' date
    packaging stations or transported from the holding              appears on the label, the indications or marks referred to
    to producers' organizations,                                    in Article 1 (1) need not appear on the foodstuff,
(b) when, at the point of sale to the final consumer, the           provided that the date clearly consists at least of the
    foodstuffs are not prepackaged, are packaged at the             indication of the day and the month in that order.
    request of the purchaser or are prepackaged for
    immediate sale.                                                                             Article 6
                           Article 3                                Trade in products complying with this Regulation shall
                                                                    be authorized from 1 November 1987.
The indications or marks referred to in Article 1(1) shall
be determined and affixed under the responsibility of the
                                                                    Trade in products not complying with this Regulation
producer, manufacturer or packager of the foodstuff in
                                                                    shall be prohibited from 1 November 1988.
question, or the first seller established within the
Community. They shall be preceded by the letter 'L'
except in cases where they are clearly distinguishable                                          Article 7
from the other indications or marks on the label.
                                                                    This Regulation shall enter into force on 1 November
                                                                     1987.
                           Article 4
When the foodstuffs are prepackaged, the indications or             This Regulation shall be binding in its entirety and
marks referred to in Article 1(1) and, where appropriate,           directly applicable in all Member States.
               Amendments to the proposal for a Council Directive amending Directive 77/388/EEC on the
               harmonization of the laws of the Member States relating to turnover taxes in respect of the
                    common value added tax scheme applicable to small and medium-sized businesses (')
                                                        COM(87) 524 final
               (Submitted by the Commission to the Council pursuant to the third paragraph of Article 149 of the
                                                           EEC Treaty)
                                                          (87/C 310/03)
THE COMMISSION HEREBY AMENDS ITS PROPOSAL                                'The taxable person shall make a return at least once
AS FOLLOWS:                                                              a year, each Member State endeavouring to ensure
                                                                         that the date of the re-run is the same as the return
Article 1 is hereby amended as follows:                                  required from the taxpayer in respect of direct
                                                                         taxation.'
(a) In Article     24 (6) (a),   '150 000'  is   replaced   by       (c) A new paragraph 6a is inserted between paragraphs 6
     '200 000'.                                                          and 7 as follows:
                                                                         '6a.   Taxable persons eligible for the simplified
(b) The text of Article 24 (6) (e) is replaced by the                    scheme may opt for the normal value added tax
     following:                                                          scheme.'
(') OJ No C 272, 28. 10. 1986, p. 12.