Council Directive 78/1035/EEC of 19 December 1978 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries
Modified by
  • Council Directiveof 17 November 1981amending Directives 69/169/EEC and 78/1035/EEC as regards tax reliefs applicable in international travel and to imports of small consignments of goods of a non-commercial character from third countries(81/933/EEC), 31981L0933, November 25, 1981
  • Council Directiveof 20 December 1985amending Directive 78/1035/EEC on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries(85/576/EEC), 31985L0576, December 31, 1985
  • Actconcerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded(94/C 241/08)Decision of the Council of the European Unionof 1 January 1995adjusting the instruments concerning the accession of new Member States to the European Union(95/1/EC, Euratom, ECSC), 11994N31995D0001, August 29, 1994
  • Decision of the Council of the European Unionof 1 January 1995adjusting the instruments concerning the accession of new Member States to the European Union(95/1/EC, Euratom, ECSC), 31995D0001, January 1, 1995
  • Council Regulation (EC) No 1103/97of 17 June 1997on certain provisions relating to the introduction of the euro, 31997R1103, June 19, 1997
  • Council Directive 2006/79/ECof 5 October 2006on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries(codified version), 32006L0079, October 17, 2006
Council Directiveof 19 December 1978on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries(78/1035/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof,Having regard to the proposal from the CommissionOJ No C 18, 25. 1. 1975, p. 6; OJ No C 213, 7. 9. 1978, p. 11.,Having regard to the opinion of the European ParliamentOJ No C 261, 6. 11. 1978, p. 46,,Having regard to the opinion of the Economic and Social CommitteeOpinion delivered on 19 October 1978 (not yet published in the Official Journal).,Whereas 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 noncommercial character within the CommunityOJ No L 354, 30. 12. 1974, p. 57., as amended by Directive 78/1034/EECSee page 33 of this Official journal., laid down the limits and conditions under which such consignments may be exempted from value added tax and from any other taxes on consumption;Whereas Community rules should likewise be laid down for the exemption from turnover taxes and excise duties of imports of small consignments of a similar nature from third countries;Whereas to that end the limits within which such exemption is to be applied should, for practical reasons, be as far as possible the same as those laid down by the arrangements for exemption from customs duties in Council Regulation (EEC) No 3060/78See page 1 of this Official journal.;Whereas finally it appears necessary to set special limits for certain products because of the high level of taxation to which they are at present subject in the Member States,HAS ADOPTED THIS DIRECTIVE:
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