CELEX: 31981L0934
Language: en
Date: 1981-11-17 00:00:00
Title: Council Directive 81/934/EEC of 17 November 1981 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

Avis juridique important

|

31981L0934

Council Directive 81/934/EEC of 17 November 1981 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  

Official Journal L 338 , 25/11/1981 P. 0025 - 0025 Spanish special edition: Chapter 09 Volume 1 P. 0130  Portuguese special edition Chapter 09 Volume 1 P. 0130 

****( 1 ) OJ NO C 350 , 31 . 12 . 1980 , P . 21 .  ( 2 ) OJ NO C 144 , 15 . 6 . 1981 , P . 76 .  ( 3 ) OJ NO C 159 , 29 . 6 . 1981 , P . 5 .  ( 4 ) OJ NO L 354 , 30 . 12 . 1974 , P . 57 .  ( 5 ) OJ NO L 366 , 28 . 12 . 1978 , P.33 .    COUNCIL DIRECTIVE   OF 17 NOVEMBER 1981   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  ( 81/934/EEC )   THE COUNCIL OF THE EUROPEAN   COMMUNITIES ,   HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY , AND IN PARTICULAR ARTICLES 99 AND 100 THEREOF ,   HAVING REGARD TO THE PROPOSAL FROM THE COMMISSION ( 1 ),   HAVING REGARD TO THE OPINION OF THE EUROPEAN PARLIAMENT  ( 2 ),   HAVING REGARD TO THE OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ( 3 ),   WHEREAS THE FIXING OF THE EQUIVALENT IN NATIONAL CURRENCY OF THE TAX RELIEF PROVIDED FOR IN COUNCIL DIRECTIVE 74/651/EEC OF 19 DECEMBER 1974 ON THE TAX RELIEFS TO BE ALLOWED ON THE IMPORTATION OF GOODS IN SMALL CONSIGNMENTS OF A NON-COMMERCIAL CHARACTER WITHIN THE COMMUNITY ( 4 ), AS LAST AMENDED BY DIRECTIVE 78/1034//EEC ( 5 ), WOULD RESULT IN A REDUCTION IN TERMS OF NATIONAL CURRENCY IN THE TAX RELIEF APPLICABLE IN ONE MEMBER STATE ; WHEREAS IN THE PRESENT CIRCUMSTANCES SUCH A REDUCTION SHOULD BE PREVENTED ,   HAS ADOPTED THIS DIRECTIVE :   ARTICLE 1   IN ARTICLE 1 ( 2 ) ( D ) OF DIRECTIVE 74/651/EEC THE EXPRESSION  ' 60 EUROPEAN UNITS OF ACCOUNT '  SHALL BE REPLACED BY ' 70 ECU ' .   ARTICLE 2   1 .  MEMBER STATES SHALL TAKE THE MEASURES NECESSARY TO COMPLY WITH THIS DIRECTIVE AS FROM 1 JANUARY 1982 .   2 .  MEMBER STATES SHALL INFORM THE COMMISSION OF THE PROVISIONS THEY ADOPT FOR THE APPLICATION OF THIS DIRECTIVE .   ARTICLE 3   THIS DIRECTIVE IS ADDRESSED TO THE MEMBER STATES .   DONE AT BRUSSELS , 17 NOVEMBER 1981 .   FOR THE COUNCIL   THE PRESIDENT   G . HOWE