Official Journal
of the European Communities

ISSN 0378-6986

C 237
Volume 31
12 September 1988
Complete edition

English edition

Information and Notices

Notice No

Contents

Page

I Information

......

II Preparatory Acts

Economic and Social Committee

88/C 237/01

Opinion on the social aspects of sea fishing

1

88/C 237/02

Additional Opinion on the Commission Regulation applying Article 85 (3) of the EEC Treaty to certain categories of agreements, decisions and concerted practices concerning joint planning and coordination of capacity, sharing of revenue and consultations on tariffs in scheduled air services and slot allocation at airports

6

88/C 237/03

Additional Opinion on the draft Commission Regulation (EEC) on the application of Article 85 (3) of the Treaty to certain categories of agreements, decisions and concerted practices concerning ground handling services

9

88/C 237/04

Additional Opinion on the draft Commission Regulation (EEC) on the application of Article 85 (3) to certain categories of agreements between undertakings relating to computer reservation systems for air transport services

11

88/C 237/05

Opinion on the completion of the internal market: Approximation of indirect tax rates and harmonization of indirect tax structure (Global communication from the Commission)

14

88/C 237/06

Opinion on the proposal for a Council Directive completing and amending Directive 77/388/EEC, Removal of fiscal frontiers

19

88/C 237/07

Opinion on the proposal for a Council Directive supplementing the common system of value added tax and amending Directive 77/388/EEC, Approximation of VAT Rates

21

88/C 237/08

Opinion on completing the internal market: The introduction of a VAT clearing mechanism for intra-Community sales

24

88/C 237/09

Opinion on the proposal for a Council Directive instituting a process of convergence of rates of value added tax and excise duties

27

88/C 237/10

Opinion on the completion of the internal market: proposal for a Council Directive on the approximation of taxes on cigarettes, and proposal for a Council Directive on the approximation of taxes on manufactured tobacco other than cigarettes

29

88/C 237/11

Opinion on the proposal for a Council Directive on the approximation of the rates of excise duty on mineral oils

34

88/C 237/12

Opinion on the proposal for a Council Directive on the approximation of the rates of excise duty on alcoholic beverages and on the alcohol contained in other products

36

88/C 237/13

Opinion on the proposal for a Council Decision on the transition of the EUROTRA programme to the third phase

41

88/C 237/14

Opinion on the proposal for a Council Regulation (EEC) amending Regulation (EEC) No. 2771/75 on the common organization of the market in eggs

42

88/C 237/15

Opinion on the proposal for a Council Directive on the approximation of the law?, regulations and administrative provisions of the Member States concerning the labelling of tobacco products

43

88/C 237/16

Opinion on the proposal for a Council Directive on the approximation of the laws, regulations and administrative provisions of the Member States concerning the maximum tar yield of cirgarettes

49

Corrigenda

88/C 237/17

Corrigendum to the opinion of the Economic and Social Committee on the proposal for a Council Directive amending Directive 70/220/EEC on the approximation of the laws of the Member States relating to measures to be taken against air pollution by gases from engines of motor vehiclus—European emission standard for cars below 1,4 litres (Official Journal of the European Communities No C 208 of 8 August 1988)

52

EN