Second Council 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 turnover tax and excise duty applicable in international travel

SECOND COUNCIL DIRECTIVE  of 12 June 1972  on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel  (72/230/EEC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof;
Having regard to the Council Directive of 28 May 1969 1 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 travel;
Having regard to the proposal from the Commission;
Having regard to the Opinion of the European Parliament;
Having regard to the Opinion of the Economic and Social Committee;
Whereas the Resolution of the Council and of the Representatives of the Governments of the Member States of 22 March 1971 2 on the achievement by stages of economic and monetary union in the Community provides in particular for a gradual widening of tax exemption granted to individuals when crossing intra-Community frontiers;
Whereas it is appropriate to make passenger travel between Member States easier by means of an increase in the exemption from turnover tax and excise duty provided for in the Council Directive of 28 May 1969 ; whereas, to that end and in order to reduce controls, the declarations to be made by travellers crossing intra-Community frontiers should henceforth be simplified where the value or quantity of goods in their possession does not exceed their duty-free entitlements;
Whereas persons residing near intra-Community frontiers and the crew of the means of transport used in international travel should henceforth be made eligible for certain exemptions;
Whereas, in view of the technical problems which have arisen from the application of Article 6 of the abovementioned Directive, certain problems relating to the remission of tax at the retail trade stage should be dealt with;
Whereas, having regard to the progressive establishment of an economic area whose characteristics are similar to those of a domestic market embracing the Community, Member States will have to abolish, in respect of intra-Community trade, the systems now in force involving the remission of tax on exportation and the imposition of tax on importation and also therefore the remission of turnover tax and excise duty at the retail trade stage.
Whereas, however, the complete abolition of such remission of tax can only be achieved gradually ; whereas, as a first step, certain common rules applicable to persons residing in the Community should be laid down relating to standard cases of remission of tax at the retail trade stage;