Council Regulation (EEC) No 718/91 of 21 March 1991 amending Regulation (EEC) No 3/84 introducing arrangements for movement within the Community of goods sent from one Member State for temporary use in one or more other Member States

COUNCIL REGULATION (EEC) No 718/91  of 21 March 1991  amending Regulation (EEC) No 3/84 introducing arrangements for movement within the Community of goods sent from one Member State for temporary use in one or more other Member States
THE COUNCIL OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 100a thereof,
Having regard to the proposal from the Commission (1),
In cooperation with the European Parliament (2),
Having regard to the opinion of the Economic and Social Committee (3),
Whereas Regulation (EEC) No 3/84 (4), as last amended by Regulation (EEC) No 1292/89 (5), became applicable on 1 July 1985 for an initial experimental period of three years;
Whereas application of the arrangements governing the movement of goods within the Community was extended by Regulation (EEC) No 1292/89; whereas the amendments made to those arrangements by that Regulation ensured alignment between the Seventeenth  Council Directive 85/362/EEC of 16 July 1985 on the harmonization of the laws of the Member States relating to turnover taxes - Exemption from value added tax on the temporary importation of goods other than means of transport (6) and Regulation (EEC)  No 3/84;
Whereas, in its present form, Regulation (EEC) No 3/84 does not allow works of art not accompanied by their authors or agents, or carpets that constitute commerical samples, to benefit from the arrangements; whereas this is not only a retrograde step  compared with the situation prior to 1 July 1989 but it also fails to ensure parallelism with Directive 85/362/EEC; whereas it is essential to stipulate that the said Regulation is applicable in both cases;
Whereas Article 8a of the Treaty provides for the progressive establishment over a period expiring on 31 December 1992 of the internal market comprising an area without internal frontiers in which, in particular, the free movement of goods is ensured;
Whereas the effect of implementing that provision will be to make the arrangements governing the temporary movement of goods within the Community redundant;
Whereas amendment of Regulation (EEC) No 3/84 is in the interests of Community nationals; whereas it should therefore become applicable as quickly as possible,