Council Directive 85/349/EEC of 8 July 1985 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

COUNCIL  DIRECTIVE
of 8 July 1985
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
(85/349/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 the system of reliefs on small consignments sent from one private person to another should be further developed, thereby contributing to the creation of an economic market with characteristics similar to those of a domestic market while, at the same time, facilitating personal and family contacts between private persons in different Member States;
Whereas the amounts of the reliefs from turnover taxes and excise duties laid down by Council Directive 74/651/EEC (4), as last amended by Directive 81/934/EEC (5), should be increased in order to take account of trends in the cost of living throughout the Community;
Whereas the taxation system currently in force in Ireland does not yet authorize the full application of tax relief to be allowed on small consignments of a non-commercial character within the Community; whereas that State should therefore be authorized to derogate from Directive 74/651/EEC;
Whereas the amounts of the reliefs and the authorized derogations should be adjusted every two years in order to maintain real value,