CELEX: 31974H0390
Language: en
Date: 1974-07-17 00:00:00
Title: 74/390/EEC: Commission Recommendation of 17 July 1974 requesting the Member States, with the exception of the Italian Republic, to take special measures in respect of VAT on consumer sales of beef and veal

Avis juridique important

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31974H0390

74/390/EEC: Commission Recommendation of 17 July 1974 requesting the Member States, with the exception of the Italian Republic, to take special measures in respect of VAT on consumer sales of beef and veal  

Official Journal L 206 , 27/07/1974 P. 0049 - 0049

COMMISSION RECOMMENDATION  of 17 July 1974  requesting the Member States, with the exception of the Italian Republic, to take special measures in respect of VAT on consumer sales of beef and veal  (74/390/EEC)  THE COMMISSION OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Article 155 thereof;  Whereas large stocks of beef and veal have been built up in the Community as the result of intervention buying on the market ; whereas the situation is likely to deteriorate during the coming months, as animals are removed from pasture;  Whereas, in view of the price-elasticity of demand for beef and veal, an adequate means of increasing consumption would be to introduce a measure reducing consumer prices;  Whereas, under the Second Council Directive of 11 April 1967 (1) on the approximation of the laws of the Member States concerning turnover taxes the Member States remain free to introduce reduced rates inasmuch as these meet the conditions laid down in Article 9 (2) of the said Directive;  Whereas the objectives set out above could be achieved if the Member States make use of this freedom in respect of the sale of beef and veal at the final marketing stage ; whereas, in view of the measures taken in Italy in order to restore the general economic situation of that country, it is not advisable to provide for similar fiscal measures in that Member State;  RECOMMENDS THAT THE MEMBER STATES, WITH THE EXCEPTION OF ITALY:     1. Apply, in the manner specified in Article 9 (2) of the Council Directive of 11 April 1967 on the approximation of the laws of the Member States on turnover taxes, reduced rates of value added tax in respect of supplies of beef and veal (subheadings 02.01 A II a) and 02.06 C I a) of the Common Customs Tariff) by taxable persons to non-taxable persons.       2. Take the necessary steps to ensure that the effect of measures taken pursuant to paragraph 1 is reflected in full in consumer prices.       3. Inform consumers by appropriate means, of the measures taken by them pursuant to this recommendation and of the consequences thereof.       4. Notify the Commission of the measures taken by them pursuant to this recommendation.   Done at Brussels, 17 July 1974.  For the Commission  The President  François-Xavier ORTOLI  (1)OJ No 71.14.4.1967, p. 1303/67.