CELEX: 51988PC0539
Language: en
Date: 1988-10-03
Title: Amendment to the proposal for a COUNCIL DIRECTIVE amending for the fifth time Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community (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) 539
Vol. 1988/0188
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                 /
                                               COM(88 ) 539 final
                                               Brussels , 3  October 1988
                       Amendment to the proposal for a
                               COUNCIL DIRECTIVE
amending for the fifth time Directive 74 / 651 / EEC on the tax reliefs to be
     allowed on the importation of goods in small consignments of a
                non-commercial character within the Community
     ( presented by the Commission pursuant to the third paragraph of
                        Article 149 of the EEC Treaty )
                             4% ^^
                                       X7
                               v \. %
 ---pagebreak---                              EXPLANATORY MEMORANDUM
                                                                       îl ? f
On 1 December 1987 the Commission presented to the Council a proposal
for a Directive' 15 amending Directive 74/651 /EEC on the tax reliefs to
be allowed on the importation of goods in small consignments of a non ¬
commercial character within the Community .
The Economic and Social Committee endorsed the proposal on 27 Janua ¬
ry 1 988 <3 5 , while Parliament , although supporting the principle of the
proposal at its second reading , proposed two amendments in its opinion
of 7 July 1 988 ' "* 5 .
First , Parliament is seeking the inclusion of a new recital to the ef ¬
fect 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 .
Second , it proposes amending the date of entry into force of the Direc ¬
tive so that it takes effect two months after its adoption by the Coun¬
cil .
The Commission has taken up these amendments .
115 OJ No C 5 of 9 January 1988 , p. 5
< 2 > OJ No L 354 of 30 December 1974 , p. 57
< 3 > OJ No C 80 of 28 March 1988 , p. 13
 ---pagebreak---    Amendments to the proposal for a Council Directive amending for the
 fifth time Directive 74 /651 /EEC on the tax reliefs to be allowed on the
importation of goods in small consignments of a non-commercial character
                              within the Community
                    ( 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 where ¬
                                           as , therefore , the existing re ¬
                                           strictions will     no   longer   exist
                                           after 31 December 1992 .
                               Article 1  unchanged
               Article 2                                 Article 2
1.  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
 ---pagebreak---          FICHE D' IMPACT SUR LA COMPETITIVITE ET L' EMPLOI
Cette proposition est présentée suite aux amendements formulés par le
Parlement européen et constitue un élément de réalisation de l' Europe
sans frontières telle que définie par l' Acte Unique . L' impact sur la
compétitivité et l' emploi dans la Communauté est négligeable .