31981L0934

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( 1 ) OJ NO C 350 , 31 . 12 . 1980 , P . 21 .

( 2 ) OJ NO C 144 , 15 . 6 . 1981 , P . 76 .

( 3 ) OJ NO C 159 , 29 . 6 . 1981 , P . 5 .

( 4 ) OJ NO L 354 , 30 . 12 . 1974 , P . 57 .

( 5 ) OJ NO L 366 , 28 . 12 . 1978 , P.33 .

COUNCIL DIRECTIVE

OF 17 NOVEMBER 1981

AMENDING DIRECTIVE 74/651/EEC ON THE TAX RELIEFS TO BE ALLOWED ON THE IMPORTATION OF GOODS IN SMALL CONSIGNMENTS OF A NON-COMMERCIAL CHARACTER WITHIN THE COMMUNITY

( 81/934/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 ( 1 ),

HAVING REGARD TO THE OPINION OF THE EUROPEAN PARLIAMENT ( 2 ),

HAVING REGARD TO THE OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ( 3 ),

WHEREAS THE FIXING OF THE EQUIVALENT IN NATIONAL CURRENCY OF THE TAX RELIEF PROVIDED FOR IN COUNCIL DIRECTIVE 74/651/EEC 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 ( 4 ), AS LAST AMENDED BY DIRECTIVE 78/1034//EEC ( 5 ), WOULD RESULT IN A REDUCTION IN TERMS OF NATIONAL CURRENCY IN THE TAX RELIEF APPLICABLE IN ONE MEMBER STATE ; WHEREAS IN THE PRESENT CIRCUMSTANCES SUCH A REDUCTION SHOULD BE PREVENTED ,

HAS ADOPTED THIS DIRECTIVE :

ARTICLE 1

IN ARTICLE 1 ( 2 ) ( D ) OF DIRECTIVE 74/651/EEC THE EXPRESSION ' 60 EUROPEAN UNITS OF ACCOUNT ' SHALL BE REPLACED BY ' 70 ECU ' .

ARTICLE 2

1 . MEMBER STATES SHALL TAKE THE MEASURES NECESSARY TO COMPLY WITH THIS DIRECTIVE AS FROM 1 JANUARY 1982 .

2 . MEMBER STATES SHALL INFORM THE COMMISSION OF THE PROVISIONS THEY ADOPT FOR THE APPLICATION OF THIS DIRECTIVE .

ARTICLE 3

THIS DIRECTIVE IS ADDRESSED TO THE MEMBER STATES .

DONE AT BRUSSELS , 17 NOVEMBER 1981 .

FOR THE COUNCIL

THE PRESIDENT

G . HOWE