Proposal for a Council Directive amending Directive 77/388/EEC and determining the scope of Article 14(1)(d) as regards exemption from value added tax on the final importation of certain goods (COM(94)0370 - C4-0167/94 - 94/0197(CNS))

The proposal was approved.

Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive amending Directive 77/388/EEC and determining the scope of Article 14(1)(d) as regards exemption from value added tax on the final importation of certain goods (COM(94)0370 - C4-0167/94 - 94/0197(CNS))

(Consultation procedure)

The European Parliament,

-having regard to the Commission proposal to the Council, COM(94)0370 - 94/0197(CNS),

-having been consulted by the Council pursuant to Article 99 of the EC Treaty (C4-0167/94),

-having regard to Rule 58 of its Rules of Procedure,

-having regard to the report of the Committee on Economic and Monetary Affairs and Industrial Policy (A4-0124/95),

1.Approves the Commission proposal, subject to Parliament's amendments to the proposal for a Council Regulation setting out the cases where relief from import duties or export duties shall be granted (COM(94)0232 - C4-0274/94 - 94/0140(CNS));

2.Asks to be consulted again should the Council intend to make substantial modifications to the Commission proposal;

3.Instructs its President to forward this opinion to the Council and Commission.