CELEX: 51976PC0674
Language: en
Date: 1976-12-09
Title: Proposal for a COUNCIL DIRECTIVE on a derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty applicable in international travel. (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
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COM (76) 674
Vol. 1976/0203
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                  COM(76)674 final.
                                                  Brussels , 9 December 1976
                          Proposal for a
                        COUNCIL  DIRECTIVE
 on a derogation accorded to the Kingdom of Denmark relating to
 the rules governing turnover tax and excise duty applicable in
                      international travel . •
             ( submitted to the Council by the Commission )
 C0M(76 ) 674 final .
                                                                             1
 ---pagebreak---                            EXPLANATORY MEMORANDUM
 Annex VII , part V(1 ) of the Act of Aocession granted a derogation to
 Denmark relating to the application of certain provisions of Council
 Directive      69/169 /EEC of 28 May 19&9^ , as amended by Directive 72/230/EEC
 of 12 June 1972 on the harmonization of provisions laid down by law ,
 regulation or administrative action relating to the rules governing
                                                                    2
 turnover tax and excise duty applicable in international travel . The
 Council was to decide before 31 December 1975 whether and how far a
 prolongation of this derogation appeared necessary taking into account
 the extent to which economic and monetary union , and particularly
 progress in tax harmonization , had been achieved . By a Directive of
 20 January 1976 , the Council accorded a prolongation of the derogation
 up to and including 31 December 1976^.
 Since the Danish Government has requested a further prolongation of the
 rules currently in force , the Commission has considered it appropriate
 to propose a prolongation of the derogation provided these rules
 are brought more closely into line with the provisions of the Directives
 relating to the exemptions referred to above, j
 Although progress towards economic and monetary union has fallen short
 of expectations , the Commission considers that measures relating to
 exemptions are themselves one facet of this union and they are all the
 more readily acceptable since they do not necessitate any change in
 Member States' taxation systems . The granting of these exemptions is
 designed to avoid , as much as possible , the double taxation of goods
 imported by travellers in their luggage when returning from a stay
 abroad and also to reduce irksome controls and formalities at frontiers .
JOJ No L 133 , 4.6.1969 , p . 6
* 0J No L 139 , 17.6.1972 , p . 28
' Oli No L 21 , 29.1.1976 , p . 9
                                                                        ./
 ---pagebreak---                                  - 2 -
Moreover , the existence of tax obstacles to importations of a non-
commercial character made for strictly personal reasons ia onq of the
factors having a most unfavourable impact on public opinion even to
the extent of bringing into question the reality of the commoQ market#
Hence , the Commission considers that the population of Denmark should
become more strongly conscious of the reality of the common market and
that , consequently , any derogations in as sensitive an area as that
of tax exemptions granted to travellers must be terminated as soon as
possible .
 ---pagebreak--- 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 .Act of Accession , and in particular Article 133         r
and Annex VII , Part V ( 1 ) thereof ,
Having regard to the proposal from the Commission ,
Whereas Annex VII , Part V(1 ) of the Act of Accession granted a derogation
to Denmark relating to the application of certain provisions of Council
Directive 69/169/EEC of 28 May 19&9 on the harmonization of provisions
laid down by law , regulation or administrative action relating to .
exemption from turnover tax and excise duty on imports in international
       (1 )           .                   . .               . .. J         (?)
travel      , as amended by Council Directive 72/230/EEC of 12 June 1972       ;
Whereas , by Directive 76/13^/EEC -sf 20 January 19 /6 ^^ , the Council
granted a prolongation of this derogation upto and including 31 December
1976 ;
Whereas the Danish Government has requested a further prolongation
of this derogation ;
Whereas Member States forgo     part of their turnover tax and excise duty
not only to reduce frontier     controls and avoid , as much as possible ,
double taxation but also to     ensure that the populations of the Member
States become more strongly     conscious of the reality of the common
market 5
Whereas , while a prolongation of the derogation appears necessary , the
conditions for implementing it need to be amended in the interests of the
common market ;
Whereas the rules at present applicable in Denmark should gradually be
brought more closely into line with the provisions of the Council Direc­
tives relating to the rules governing turnover tax and excise duty
applicable in international travel ,
HAS ADOPTED THIS DIRECTIVE :
1 OJ No L 133 , '+.6.69 , p. 6
2 OJ No L 139 » 7«6.19?2 , P« 23
3 OJ No L 21 , 29.1.1976 , p. 9
 ---pagebreak---                                 Article 1
         By way of derogation from Directives 69/169/EEC and 72/230/EEC ,
the Kingdom of Denmark shall have the right to maintain up to and
including 31 December 1979 9 in. respect of exemptions at importation of
the goods set out in Annex VII , Part V(l)(a ) of the Act of Accession ,
the rules currently in force where such goods are imported by travellers
who :
aj being resident in Denmark , have stayed in another Member State for a
    period not exceeding 72 hours ;
b ) not being resident in Denmark , enter the country from another Member
    State and who are to stay there for a period not exceeding 2k hours ;
c ) enter Denmark from a non-Member country®
                                Article 2
         Before the 31 December 1979 * the Council acting on a proposal
from the Commission , shall adopt measures for the further alignment of
the detailed rules for the application of the derogation set out in
Article 1 to the rules laid down by the Directives 69/169/EEC and
72/230/EEC .
                     «
                                Article 3
         The Kingdom of Denmark shall communicate to the Commission the
text of the provisions that it adopts in order that the rules provided
by this Directive enter into force with effect from 1 January 1977-
                               Article k
         This Directive is addressed to the Kingdom of Denmark®
Dene at Brussels ,
                                                     For the Council
                                                     The President