Council Directive 87/198/EEC of 16 March 1987 amending Directive 69/169/EEC as regards a derogation granted to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty on imports in international travel

COUNCIL  DIRECTIVE
of 16 March 1987
amending Directive 69/169/EEC as regards a derogation granted to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty on imports in international travel
(87/198/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, until 31 December 1987, the Kingdom of Denmark enjoys a derogation from Directive 69/169/EEC (1), as last amended by Directive 85/348/EEC (2), with regard to the import of certain products by travellers having their residence in Denmark after having stayed in another country for less than 48 hours; whereas, in addition, the Kingdom of Denmark applied a reduced quantitative limit for certain products until 31 December 1986;
Whereas any change of the above rules would at present cause serious economic difficulties for Denmark; whereas, therefore, the application thereof should be extended until 31 December 1988,