CELEX: 51988PC0271
Language: en
Date: 1988-05-03
Title: Amendment to the Proposal for a COUNCIL DIRECTIVE amending for the third time Directive 83/181/EEC determining the scope of Article 14(1) (d) of Directive 77/388/EEC as regards exemptions from value added tax on the final importation of certain goods (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) 271
Vol. 1988/0086
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                            COM(88 ) 271 final
                                            Brussels , 3 May 1988
                     Amendment to the Proposal for a
                             COUNCIL DIRECTIVE
   amending for the third time Directive 83 / 181 / EEC determining the
      scope of Article 14(1 ) ( d ) of Directive 77/ 388 / EEC as regards
       exemptions from value added tax on the final importation of
                                 certain goods
    ( presented by the Commission pursuant to the third paragraph of
                      Article 149 of the EEC Treaty )
                                              \ - v--'; *•
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                                                           I) SP
 ---pagebreak---                                                              ΟΟΗΛΉ
EXPLANATORY MEMORANDUM
On 3 February 1987 , the Commission sent the Council a
proposal for a Directive amending for the third time
Directive 83 / 181 / EEC determining the scope of Article
14(1 )( d ) of Directive 77 / 388 / EEC as regards exemption
from value added tax on the final importation of certain
goods . ( 1 )
The Economic and Social Committee delivered a favourable
opinion on this proposal on 13 May 1987 ( 2 ), the
Parliament was in favour of the proposal in principle ,
but suggested some amendments in its opinion delivered on
27 October 1987 ( 3 ). First of all , the Parliament
proposed the addition of two recitals , referring to the
need to remove fiscal frontiers within the Community .
The Parliament also requested that the exemption from VAT
on printed matter distributed by political organizations
should be granted not only on the occasion of elections ,
but also at all     time .
It also suggested changing the dates for compliance ,
stipulating that a measure to comply with the Directive
should be taken not       later than six month after its
adoption by the Council .
Finally , Parliament would like a consolidated version of
the Directives concerning VAT exemptions on final
importations of goods to be published in the Official
Journal .
The Commission agreed to the above amendments .
( 1 ) OJ No C   53 , 28 . 2 . 1 987
( 2 ) OJ No C 180 ,   8.8 . 1987
(3 ) OJ NO C 31 8 , 30.1 1.1 987
                                                                г
 ---pagebreak---                                              Amendment to the Proposal for a
                                                     COUNCIL DIRECTIVE
                         amending for the third time Directive 03 / 101 / EEC
                  determining the scope of Article 1 4 ( 1 ) ( d ) of Directive
                77 / 300 / EEC as regards exemptions from value added tax on
                                  the final importation of certain goods
                 Initial text                                                             Modified text
 Having regard to the Treaty establishing the European             Having regard to the Treaty establishing the European
 Economic Community, and in particular Articles 99 and             Economic Community, and in particular Article 99 therc-
 100 thereof,                                                      of,
                                           Remainder of preamble unchanged
                                           First to fourth recitals unchanged
                                                                   Whereas people, goods and services can only move freely
                                                                   from one Member State to another if and when fiscal
                                                                  frontier controls are abolished ;
                                                                  Whereas only by removing the internal fiscal frontiers
                                                                  altogether will it be possible to achieve the free movement
                                                                  of people and goods,
                         ARTICLE !                                                         ARTICLE I
Directive 83/ 181 /EEC is hereby amended as follows:              Directive 83/ 181 /EEC is hereby amended as follows:
                                           PARAGRAPHS I to 6 unchanged
7.  The following arc added to Article 79:                        7.   The following arc added to Article 79:
                                                   Indent ( s ) unchanged
    ( t) imports of official publications issued under the             (t) imports of official publications issued under the
         authority of Member States, international insti ¬                 authority of Member States, international insti ¬
         tutions, regional or local authorities and bodies                 tutions, regional or local authorities and bodies
         under public law, and printed matter distributed                  under public law, and printed matter distributed
         on a non-commercial basis by political organiza¬                  on a non-commercial basis by political organiza¬
         tions officially recognized as such in the Member                 tions officially recognized as such in the Member
         States either on the occasion of elections to the                 States.
         European Parliament or on the occasion of
         national elections in the country in which the
         printed matter originates.
                                          PARAGRAPHS 8 to 10 unchanged
                                                                                                                      3
 ---pagebreak---                   Initial text                                               Modified text
                                         ARTICLE 2 unchanged
                      ARTICLE 3                                               ARTICLE 3
Member States shall take the measures necessary to      Member States shall take the measures necessary to
comply with this Directive not later than / March IVH7. comply with this Directive not later than six months after
They shall forthwith inform the Commission thereof.     Its adoption by the Council . They shall forthwith inform
                                                        the Commission thereof.
                                                            Article? A b o c o m o s Article 5 .
                                                           A now Article A is i n s c? r C c (i ;
                                                                                 Article 4
                                                         The Council shall publish , according to
                                                         the agreed procedure , in the L series of
                                                         the Official Journal , a consolidated
                                                         version of the directives concerning VAT
                                                         exemption on final importation of goods .
                                           Rest of text unchanged
                                                                                                         1
 ---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 .