31976L0134

29 . 1 . 76 Official Journal of the European Communities No L 21 / 9

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DIRECTIVE of 20 January 1976 on a derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty applicable in international travel

(76/ 134/ EEC)

THE COUNCIL OF THE EUROPEAN HAS ADOPTED THIS DIRECTIVE : COMMUNITIES , Having regard to the Treaty establishing the European Article I Economic Community, and in particular Articles 99 and 100 thereof, By way of derogation from Directives 69/ 169/ EEC and 72/230/ EEC, the Kingdom of Denmark shall Having regard to the Act of Accession , and in parti­ have the right to maintain up to and including 31 cular Article 133 and Annex VII , part V ( 1 ) thereof, December 1976 the rules in force for exemptions applicable to travellers involved in international travel Having regard to the proposal from the Commission , for the products set out in Annex VII, part V ( 1 ) (A) of Whereas Annex VII , part V ( 1 ), of the Act of Acces­ the Act of Accession . sion grants a derogation to Denmark relating to the application of certain provisions of Council Directive Article 2 69 / 169 / EEC of 28 May 1969 on the harmonization of provisions laid down by law, regulation or administra­ The Kingdom of Denmark shall communicate to the tive action relating to exemption from turnover tax Commission the text of the measures which it adopts and excise duty on imports in international traffic ('), in the field covered by this Directive . as amended by Directive 72/ 230 / EEC ( 2) ; Whereas before 31 December 1975 the Council shall Article 3 decide in accordance with the procedure laid down in Article 100 of the Treaty whether and how far this This Directive is addressed to the Kingdom of derogation requires to be prolonged , account being Denmark . taken of the extent to which economic and monetary union , and particularly progress in tax harmonization , has been achieved ; Done at Brussels, 20 January 1976 . Whereas since the desired progress has not been achieved , the Danish Government has requested a For the Council prolongation , without change , of the rules in force ; The President Whereas a prolongation of the derogation appears necessary , G. THORN

(') OJ No L m , 4 . 6 . 1 969 , p . 6 . (-') OJ No L 1.59 , 17 . 6 . 1972, p . 28 .