Second Council Directive 78/1034/EEC of 19 December 1978 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

SECOND COUNCIL DIRECTIVE  of 19 December 1978  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  (78/1034/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 Article 1 (2) (d) of 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) allows tax relief for small consignments containing goods whose total value does not exceed 40 units of account;
Whereas the introduction of the European unit of account in the legal acts adopted by the institutions of the European Communities in the field of tax exemptions must not have the effect of reducing the equivalent value in national currencies of the amounts at present eligible for relief ; whereas this objective can be attained by fixing at 60 European units of account the amount of the tax relief referred to in Article 1 (2) (d) of Directive 74/651/EEC,