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I. Customs, Excise Duties and Value Added Tax

Published online by Cambridge University Press:  17 January 2008

Karl Newman  and
Michael Michael
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Extract

The enlargement of the European Union from 1 January 1995 by the accession of Austria, Finland and Sweden inevitably necessitated amendments to much Community legislation.1

Type
Current Developments: European Community Law
Information
International & Comparative Law Quarterly , Volume 45 , Issue 3 , July 1996 , pp. 736 - 740
Copyright
Copyright © British Institute of International and Comparative Law 1996

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References

1. The amendments relating to customs, excise and value added tax (VAT) were effected in the main by the following three instruments: (a) the Treaty of Accession between the 12 States which were members of the EU before 1 Jan. 1995 (accession day) and Norway. Austria. Finland and Sweden (1994) O.J. C241/9; (b) the Act of Accession annexed to that Treaty concerning the conditions of accession (1994) O.J. C249/21; (c) Council Directive 94/76/EC (1994) O.J. L365/53 amending Council Directive 77/388/EEC (the Sixth VAT Directive) (1977) O.J. L145/1.

2. The “original Treaties” are defined by Art.1 of the Act of Accession as meaning the treaties establishing respectively the European Coal and Steel Community, the European Community and the European Atomic Energy Community as supplemented or amended by treaties or other acts which entered into force before this accession, and the Treaty on European Union.

3. Art.2 of the Act of Accession.

4. Idem, Art.29: the acts relating to customs and taxation were to be adapted as specified in Part XIII of Annex 1 to the Act.

5. Such a contingency was catered for by the Treaty of Accession, which required the Council of the European Union, in the event of a failure by any of the intending acceding States to deposit their instruments of ratification in due time, to decide immediately upon such adjustments to certain specified provisions of the Treaty of Accession or the Act of Accession as had become indispensable. The amendments were made by a Council decision of 1 Jan. (1995) O.J. L1/1: adjustments relating to customs and taxation are in Part XIII of Annex 1.

6. Art.151 of. and Part IX of Annex XV to. the Act of Accession.

7. (1994)O.J. L365/53.

8. Art.151 of, and Part IX of Annex XV to. the Act of Accession.

9. Idem, Art.2.

10. (1977) O.J. L145/1.

11. For a detailed explanation of these transitional arrangements see (1993) 42 I.C.L.Q. 170 et seq.

12. (1995) O.J. L102/18: this Directive is commonly known as the Second VAT Simplification Directive, the first one being Council Directive 92/111/EEC (1992) O.J. L384/47 for which see (1995) 44 I.C.L.Q. 221 et seq.

13. Council Directive 95/59/EC (1995) O.J. L291/10. This Directive consolidates and re-enacts the provisions of Council Directive 72/464/EEC (1972) O.J. L303/1, which laid down general provisions concerning excise duties on manufactured tobacco and special conditions concerning the structure of excise duties applicable to cigarettes: Council Directive 79/32/EEC (1979) O.J. L10/8, which laid down the definitions of various groups of manufactured tobacco, and the numerous later amendments to both these Directives.

14. (1993) 42 I.C.L.Q. 170–180.

15. Council Directive 92/12/EEC ((1992) O.J. L76/1) as amended by Council Directives 92/108/EEC ((1992) O.J. L390/124) and 94/74/EC ((1994) O.J. L365/46).

16. Commission Reg. (EC) No.31/96 ((1996) O.J. L8/11).