Council Directive 83/651/EEC of 22 December 1983 prolonging the derogation accorded to Ireland relating to the rules governing turnover tax and excise duty applicable in international travel

COUNCIL  DIRECTIVE
of 22 December 1983
prolonging the derogation accorded to Ireland relating to the rules governing turnover tax and excise duty applicable in international travel
(83/651/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,
Whereas Council Directive 78/1032/EEC (1) granted Ireland a derogation from Directive 69/169/EEC (2), as last amended by Directive 82/443/EEC (3), in respect of the unit value of goods to be imported with tax exemption;
Whereas the Irish Government has requested that the above derogation be prolonged;
Whereas the tax system at present applied in Ireland does not yet allow full application of the tax exemption granted to travellers coming from other Member States without the risk of serious economic consequences;
Whereas, therefore, Ireland should be authorized to continue to apply exceptional arrangements for a further limited period,