COUNCIL DIRECTIVE of 19 December 1974 on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community (74/651/EEC)

++++

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

RAADETS DIREKTIV

Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof;

af 19 . december 1974

Having regard to the proposal from the Commission;

om afgiftsfritagelse ved indfoersel af varer i smaaforsendelser uden erhversmaessig karakter inden for Faellesskabet

Having regard to the Opinion of the European Parliament (1);

( 74/651/EOEF )

Having regard to the Opinion of the Economic and Social Committee (2);

RAADET FOR DE EUROPAEISKE FAELLESSKABER HAR -

Whereas the tax impediments at present hindering the dispatch from one Member State to another of small consignments of goods intended for private persons constitute an obstacle to the creation of an economic market with characteristics similar to those of a domestic market ; and whereas the elimination of such impediments is the corollory to freedom of movement and freedom of establishment for persons in the Community;

under henvisning til traktaten om oprettelse af Det europaeiske oekonomiske Faellesskab , saerlig artiklerne 99 og 100 ,

Whereas such impediments should be reduced as far as possible in respect of small consignments from one private person to another in order to assist personal and family contacts between private persons in different Member States,

under henvisning til forslag fra Kommissionen ,

HAS ADOPTED THIS DIRECTIVE:

under henvisning til udtalelse fra Europa-Parlamentet , ( 1 )

under henvisning til udtalelse fra Det oekonomiske og sociale Udvalg ( 2 ) , og

Article 1

ud fra foelgende betragtninger :

1. Goods dispatched from a Member State in small consignments of a non-commercial character by a private person, wherever may be his permanent or usual residence or his principal place of business, intended for another private person in another Member State shall be allowed relief from turnover taxes and excise duties payable on importation.

De afgiftsmaessige hindringer , der for tiden besvaerliggoer forsendelsen fra én medlemsstat til en anden af varer i smaaforsendelser til privatpersoner , staar i vejen for oprettelsen af et oekonomisk marked , hvis karaktertraek svarer til hjemmemarkedets ; fjernelsen af disse hindringer er en naturlig foelge af den fri bevaegelighed og etableringsret for personer inden for Faellesskabet ;

2. For the purpose of paragraph 1, small consignments of a non-commercial character mean consignments of goods which: (a) have been acquired in the Community subject to the taxation normally imposed in the domestic market in one of the Member States and without relief from turnover taxes and/or excise duties;

for at fremme personlige og familienmaessige forbindelser mellem privatpersoner , der befindet sig i forskellige medlemsstater , boer disse hindringer for saa vidt angaar smaaforsendelser fra privatperson til privatperson i videst muligt omfang reduceres -

(b) are not intended for commercial use and appear from their nature and quantity to be intended solely for the personal or family use of the recipient;

UDSTEDT FOELGENDE DIREKTIV :

(c) are not sent against payment of any kind by the recipient ; and

Artikel 1

(d) do not have a total value exceeding 40 units of account for each consignment.

1 . Varer , der afsendes fra en medlemsstat som smaaforsendelser uden erhvervsmaessig karakter af en privatperson , uanset hvor han har sin bopael , sit saedvanlige opholdssted , eller hvor han udoever sin erhvervsmaessige virksomhed , til en anden privatperson i en anden medlemsstat , fritages ved indfoerselen for omsaetningsafgifter og punktafgifter .

2 . Efter stk . 1 forstaas ved smaaforsendelser uden erhvervsmaessig karakter forsendelser med varer , som opfylder foelgende betingelser :

a ) de skal vaere erhvervet inden for Faellesskabet under de almindelige beskatningsregler , som gaelder for en medlemsstats hjemmemarked , uden at der er ydet nogen godtgoerelse af omsaetningsafgift og/eller punktafgift ,

3. Notwithstanding the foregoing provisions of this Article, Member States shall have power to (1)OJ No C 129, 11.12.1972, p. 58. (2)OJ No C 142, 31.12.1972, p. 3.

b ) de maa ikke vaere bestemt til fornyet erhvervsmaessig omsaetning og skal ved deres art og maengde fremtraede som vaerende udelukkende til brug for modtageren personligt eller for dennes familie ,

reduce the relief allowed for small consignments for products which are subject to the quantitative limits referred to in Article 4 (1) of Council Directive No 69/169/EEC (1) of 28 May 1969 on the harmonization of provisions laid down by law, regulation or administrative action relating to the relief from turnover taxes and excise duty collected on importation in international passenger traffic, as amended by Council Directive No 72/230/EEC (2), or to exclude those products from the benefit of the said relief.

c ) de maa ikke vaere fremsendt mod betaling af nogen form fra modtagerens side og

d ) den samlede vaerdi pr . forsendelse maa ikke overstige 40 regningsenheder .

Article 2

3 . Medlemsstaterne har imidlertid mulighed for at begraense afgiftsfritagelsen for smaaforsendelser for varer , som er genstand for kvantitative begraensninger som naevnt i artikel 4 , stk . 1 , i Raadets direktiv 69/169/EOEF af 28 . maj 1969 om harmonisering af lovgivning om fritagelse for omsaetningsafgifter og punktafgifter ved indfoersel i den internationale rejsetrafik ( 3 ) , aendret ved direktiv 72/230/EOEF ( 4 ) , eller for at udelukke disse varer fra naevnte afgiftsfritagelse .

1. Member States shall put into operation the measures necessary to comply with this Directive not later than 1 April 1975.

Artikel 2

2. Each Member State shall inform the Commission of the measures it takes to apply this Directive. The Commission shall communicate this information to the other Member States.

1 . Medlemsstaterne bringer senest den 1 . april 1975 de noedvendige foranstaltninger i anvendelse for at efterkomme dette direktiv .

2 . Hver medlemsstat underretter Kommissionen om de bestemmelser , den traeffer med henblik paa dette direktivs anvendelse .

Article 3

Kommissionen giver de oevrige medlemsstater meddelelse herom .

This Directive is addressed to the Member States.

Artikel 3

Dette direktiv er rettet til medlemsstaterne .

Udfaerdiget i Bruxelles , den 19 . december 1974 .

Done at Brussels, 19 December 1974.

Paa Raadets vegne

For the Council

J . P . FOURCADE

The President

Formand

J. P. FOURCADE (1)OJ No L 133, 4.6.1969, p. 6. (2)OJ No L 139, 17.6.1972, p. 28.

( 1 ) EFT nr . C 129 af 11 . 12 . 1972 , s . 58 .

( 2 ) EFT nr . C 142 af 31 . 12 . 1972 , s . 3 .

( 3 ) EFT nr . L 133 af 4 . 6 . 1969 , s . 6 .

( 4 ) EFT nr . L 139 af 17 . 6 . 1972 , s . 28 .