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1 . COUNCIL DIRECTIVE NO 69/169/EEC OF 28 MAY 1969

OJ NO L 133/6 , 4 JUNE 1969

( A ) DENMARK SHALL HAVE THE RIGHT UP TO AND INCLUDING 31 DECEMBER 1975 TO EXCLUDE THE FOLLOWING GOODS FROM EXEMPTION FROM TURNOVER TAX AND EXCISE DUTIES .

_ TOBACCO PRODUCTS ;

_ ALCOHOLIC BEVERAGES : DISTILLED BEVERAGES AND SPIRITS , OF AN ALCOHOLIC STRENGTH EXCEEDING 22 ;

_ BEER , ONLY FOR QUANTITIES EXCEEDING 2 LITRES .

( B ) THE RULES WHICH DENMARK MAY , BY VIRTUE OF THIS RIGHT , APPLY TO TRAVELLERS COMING FROM THIRD COUNTRIES SHALL NOT BE MORE FAVOURABLE THAN THE RULES APPLIED TO TRAVELLERS GOING FROM ONE MEMBER STATE TO ANOTHER .

( C ) BEFORE THE END OF THE ABOVE-MENTIONED PERIOD , THE COUNCIL SHALL DECIDE IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 100 OF THE EEC TREATY WHETHER AND HOW FAR THIS DEROGATION REQUIRES TO BE PROLONGED , ACCOUNT BEING TAKEN OF THE EXTENT TO WHICH ECONOMIC AND MONETARY UNION , AND PARTICULARLY PROGRESS IN TAX HARMONIZATION , HAS BEEN ACHIEVED .

( D ) THE PROVISIONS REFERRED TO ABOVE SHALL NOT PREJUDICE THE APPLICATION OF ARTICLE 32 ( 2 ) ( C ) OF THE ACT OF ACCESSION .

2 . COUNCIL DIRECTIVE NO 69/335/EEC OF 17 JULY 1969

OJ NO L 249/25 , 3 OCTOBER 1969

IF THE WORK CONCERNING THE EXTENSION OF THE FIELD OF APPLICATION OF ARTICLE 7 ( 1 ) ( B ) HAS NOT BEEN COMPLETED BEFORE ACCESSION , IRELAND AND THE UNITED KINGDOM WILL IMPLEMENT THE MEASURES NECESSARY IN ORDER TO COMPLY , BY 1 JANUARY 1974 AT THE LATEST , WITH THE PROVISIONS OF ARTICLE 7 ( 1 ) .