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7 Intertax 1 (1979)

handle is hein.kluwer/intrtax0007 and id is 1 raw text is: News and Trends Tax Harmonization Outlook 1979 Indirect Taxation On 18 December 1978 the Council adopted four directives on the importation of merchandise free of VAT by travellers and by way of small consignments; different allowances apply in both cases for importation from member states and from third countries (see INTERTAX 1978 p. 401). The general allowance for travellers of 180 ECU is also seen as an economic instrument to reduce differences in consumer price levels in border areas of member states. This amount would allow, for example, to import, free of any border formalities, a black and white TV set, or automobile spare parts or pharmaceutical products. Member States are also willing to adopt the Eighth VAT Directive on tax refund for non-resident businesses see INTERTAX 1978 p. 47). Final adoption requires the approval of the European Parliament which was still outstanding for reason of mere timing. This directive would do away with the necessity to retain a tax representative in certain countries, as, for example, in France and Italy. In this respect close links are seen with the extension to VAT of the existing directive on mutual assistance by tax administrations (see INTERTAX 1978 p. 286). Another proposal for a directive would extend to VAT the existing rules of assistance in tax enforcement and collection for customs and agricultural border levies. The proposal for a Seventh Directive on taxation of used goods, works of arts etc. (see INTERTAX 1978 p. 45) has not been further studied at this moment. National implementation of the Sixth VAT Directive is still lacking in a number of countries. Whereas the law was first defeated in the French National Assembly, it was finally adopted with some amendments; the Netherlands are in the middle of parliamentary discussion, and Italy may also introduce it shortly. In Germany, Ireland and Luxembourg no date for legislative procedures has been set. All member states who do not apply the Sixth Directive on 1 January 1979 risk pro- ceedings before the European Court. New projects concern the reduction of border control formalities and their final abolition. Direct Taxation Prospects for fast progress in harmonization of direct taxes look rather gloomy: Intertax 1979/1 1

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