CELEX: 51983PC0730
Language: en
Date: 1983-12-12
Title: PROPOSAL FOR A FOURTH COUNCIL DIRECTIVE 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

6.1.84                                Official Journal of the European Communities                              N o C 3/5
                                                             II
                                                     (Preparatory Acts)
                                                COMMISSION
               Proposal for a Fourth Council Directive 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
                                                    COM(83)     730final
                           (Submitted by the Commission to the Council on 13 December 1983)
                                                       (84/C 3/06)
THE COUNCIL OF THE EUROPEAN                                      certain small consignments sent by taxable persons to
COMMUNITIES,                                                     private persons is likely to foster such exchange;
Having regard to the Treaty establishing the                     Whereas a semi-automatic system for increasing the
European Economic Community, and in particular                   reliefs should be introduced in order to prevent a
Articles 99 and 100 thereof,                                     reduction in them in national currency terms and to
                                                                 enable them to be adjusted rapidly in the event of
Having regard to the proposal from the Commission,
                                                                 changes in exchange rates,
Having regard to the opinion of the European Par-
liament,                                                         HAS ADOPTED THIS DIRECTIVE:
Having regard to the opinion of the Economic and
Social Committee,                                                                         Article 1
Whereas the system of reliefs on small consignments              Directive 74/651 / E E C is hereby amended as follows:
sent from one private person to another should be
further developed, thereby contributing to the
                                                                 1. Article 1 (2) (d) is replaced by the following:
creation of an economic market with characteristics
similar to those of a domestic market while, at the
same time, facilitating personal and family contacts                 '(d) do not have, for each consignment, a total
between private persons in different Member States;                        value exceeding:
                                                                           — as from 1 January 1984, 95 ECU,
Whereas the amounts of the reliefs from turnover                           — as from 1 January 1985, 105 ECU,
taxes and excise duties laid down by Council
Directive 74/651/EEC (*), as last amended by                               — as from 1 January 1986, 115 ECU,
Directive 81/934/EEC (2), should be increased in                           — as from 1 January 1987, 130 ECU.'
order to take account of the increase in the cost of
living throughout the Community;
                                                                 2. The following Articles are inserted after Article 1:
Whereas a multiannual programme of increases in the
reliefs similar to that instituted for tax-free allowances            Article 2
granted to travellers would permit attainment of this
objective and, at the same time, make for a gradual                   1.    Newspapers, reviews and other periodicals,
enhancement of the reliefs;                                          brochures and books sent in small consignments
                                                                     from one Member State by a taxable person within
Whereas trade in respect of the means for                            the meaning of Article 4 of Council Directive
disseminating culture should be facilitated between                  77/388/EEC (3) to a private person in another
Member States; whereas the granting of relief from                   Member State shall, on import, be allowed relief
turnover taxes and/or excise duties on imports of                    from turnover taxes and/or excise duties.
0) OJ No L 354, 30. 12. 1974, p. 57.
C) OJNoL338, 25. 11. 1981, p. 25.                                (3) OJ No L 145, 13. 6. 1977, p. 1.
 ---pagebreak--- N o C 3/6                            Official Journal of the European Communities                               6.1.84
   2.     For the purposes of paragraph 1, "small                  Member States may request that the matter be
   consignments" means consignments of goods                       discussed by the Council within one month of the
   which:                                                          date of notification of the decision.
   (a) have been supplied subject to the general                   The Council, acting by a qualified majority, may
        conditions governing taxation on the domestic              repeal or amend the decision within two months of
        market of the Member State from which they                 it being notified by the Commission. If the Council
        were sent and with no refund of turnover taxes             fails to act within this period, the Commission
        and/or excise duties;                                      decision shall become binding and shall be
                                                                   published in the Official Journal of the European
   (b) are not intended for commercial use and                      Communities.
        appear from their quantity to be intended
        solely for the personal or family use of the               6.    In the event of changes in exchange rates, the
        recipient;                                                 Commission shall take appropriate measures by
                                                                   way of decision.
   (c) do not have a total value exceeding 22 ECU
        for each consignment.                                      The Commission shall adopt the decision referred
                                                                   to in the first subparagraph within one month of
   Article 3                                                       the date of changes in exchange rates and shall
                                                                   notify it to the Member States forthwith.
   Where the value of goods contained in a small
   consignment within the meaning of Articles 1 and                Member States may request that the matter be
   2 exceeds the amounts mentioned in those Articles,              discussed by the Council within one month of the
   turnover taxes and/or excise duties shall not apply             date of notification of the decision.
   where the total amount to be levied is less than
                                                                   The Council, acting by a qualified majority, may
   3 ECU.'
                                                                   repeal or amend the decision within two months of
                                                                   it being notified by the Commission. If the Council
3. Article la shall become Article 4 and the following
                                                                   fails to act within this period, the Commission
   paragraphs are added:
                                                                   decision shall become binding and shall be
   '5.    Where the Commission finds, on carrying                  published in the Official Journal of the European
   out the annual adjustment provided for in                       Communities.'
   paragraph 2, that conversion into national
                                                                4. Articles 2 and      3 become Articles     5 and    6
   currencies of the amount in ECU laid down in
                                                                   respectively.
   Article 1 would result in a reduction of 5 % or
   more in the relief granted in one or more of the                                     Article 2
   Member States, it shall by decision increase that
   amount in ECU by reference to the reduction                  1.    Member States shall bring into force the
   which was to have been made in the Member State             measures necessary to comply with this Directive not
   in question, or of the highest of the reductions            later than 1 April 1984.
   which was to have been made in several Member               2.     Member States shall inform the Commission of
   States, if the increase did not take place.                 the provisions which they adopt to implement this
   The Commission shall adopt the decision referred            Directive.
   to in the first subparagraph before 1 November of                                    Article 3
   the current year and shall notify it to the Member
   States forthwith.                                            This Directive is addressed to the Member States.