CELEX: 51980PC0013
Language: en
Date: 1980-01-24
Title: Proposal for a COUNCIL DIRECTIVE authorizing the French Republic not to apply in the French overseas departments Directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which affect consumption of manufactured tobacco (submitted by the Commission to the Council)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (80) 13
Vol. 1980/0008
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                 COM(80)13 final
                                                 Brussels , 24 January 1980
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                              Proposal for a
                             COUNCIL DIRECTIVE
     authorizing the French Republic not to apply in the French overseas
     departments           Directives 72 / 464 / EEC and 79 / 32 / EEC on taxes
     other than turnover taxes which affect consumption of manufactured
                                 tobacco
             ( submitted by the Commission to the Council )
 C0MC80 ) 13 final
                         <
 ---pagebreak---                           EXPLANATORY MEMORANDUM
Article 227(2 ) of the EEC Treaty provides that only certain provisions of
the Treaty should take effect immediately in the French overseas departments
The Council was to determine before 1 January i960 the conditions under
which the other provisions of the Treaty , including those relating to tax »
were to apply . Prior to the judgement of the Court of Justice in Case
148/77 ( Hansen and Balle v Hauptzollamt Flensburg ) delivered on 10 October
1978 , the two-year period referred to in Article 227(2 ) was not interpreted
as a strict time limit * Accordingly , it was assumed that , where no Council
decision had been adopted , a Treaty provision could not , by implication ,
be applied to the overseas departments . This was the interpretation /
accepted both by the Commission and by the Council *
                      sr
The Court of Justice , setting aside the earlier interpretation , held in
the abovementioned case that , with the expiry of the two-year period
provided for in Article 227(2 ), the provisions of the Treaty and secondary
legislation apply automatically to the overseas departments , while
acknowledging , however , that " in order to make due allowance for the
special geographic , economic and social situation of those departments",
provisions could be adopted after the expiry of the two-year period
commensurate to "the specific requirements of those parts of the French
territories".
The situation referred to by the Court in its judgement of 10 October 1978
was the substantive reason for no mention having been made of the overseas
departments in certain tax directives .
The Court 's interpretation of Article 227 of the Treaty means , however ,
that these directives must be amended in cases where the Council considers
that the French Republic should be authorised not to apply Community
provisions in the overseas departments .
The proposed amendment does not therefore amount to an amendment of the
substance of the directives .
 ---pagebreak---                       PropoBal for a Council Directive
authorizing the French Republic not to apply in the French overseas                      )
departments            Directives 72/ 464/ EEC and 79/ 32/ EEC on taxes
other than turnover taxes which affect the consumption of manufactured                   I
                                     tobacco
THE COUNCIL OP THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community ,
and in particular Article 227(2 ) thereof,
Having regard to the proposal from the Commission ,
Whereas the provisions of the^Treaty establishing the European Economic Community
dnd the secondary legislation deriving therefrom apply in the French overseas
departments unless a decision is taken by the Community institutions adopting
specific measures appropriate to the economic and social conditions of those
departments ;            <
Whereas for reasons connected with their geographical , economio and social
situation , the French Republio should be granted the possibility not' to
apply in the French overseas departments .            Community provisions on taxes
other than turnover taxes which affect the consumption of manufactured
tobacco , ,         "             Council Directives 72/ 464/ EEC ^ and 79/ 32/ EEC ^.
                                                                                 *
HAS ADOPTED THIS DIRECTIVE *
                                      Article 1
The following sentence shall be added to Article 12(1 ) of Council Directive..,. J
72/ 464/ EEC and to Art i c I e 9( 2) olF Counci i Directive 79/ 32/ EEC i "The French .
Republic shall not be obliged to app ly t he provisions of this Directive in '
the French " overseas departments ."
                                      Article 2
This Directive is addressed to the Member States *
                           t
                                         .
                                            Done at Brussels ,
                                                         y'
                                             For the Council
                                              The President
 ^'OJ No L 303, ,31.12.1972, p. 1
 (2\)J F? L 10, 16, -.*1979. p. 8