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Abolition of tax frontiers

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Abolition of Tax Frontiers EUROPEAN COMMUNITIES ~ ECONOMIC AND '".Y SOCIAL COMMITTEE LIBRARY Brussels 1991 collsvs Text Box collsvs Text Box collsvs Text Box ECONOMIC AND SOCIAL CONSULTATIVE ASSEMBLY EUROPEAN COMMUNITIES [ p~CONOMIC AND SOCIAL COMMITTEE ~BOLITION OF TAX FRONTIERS ~ Brussels, june 1991 'X collsvs Text Box collsvs Text Box collsvs Text Box collsvs Text Box collsvs Text Box This publication is available In the following languages: German, English and French Cataloguing data can be found at the end of this publication. Reproduction is authorized, except for commercial purposes, provided the source is acknowledged. ISBN 92-830-0190-7 Catalogue No. ESC-91-011-EN CONTENTS Page PREFACE I. OPINION on the Proposal from the Commission to the Council on transitional arrangements for taxation with a view to establishment of the internal market ............................................. 7 II. OPINION on the Proposal for a Council Regulation (EEC) concerning administrative cooperation in the field of indirect taxation ......................................................... 13 Ill. OPINION on the Commission Communication to the Council entitled New Commission Approach to Excise-Duty Rates .......... 23 IV. OPINION on the Amended Proposal for a Council Directive on the approximation of taxes on cigarettes and the Amended proposal for a Council Directive on the approximation of taxes on manufactured tobacco other than cigarettes ......................................................................... 29 V. OPINION on the Amended Proposal for a Council Directive on the approximation of the rates of excise duty on mineral oils 35 VI. OPINION on the Amended Proposal for a Council Directive on the Approximation of the Rates of Excise Duty on Alcoholic Beverages and on the Alcohol contained in other products ............................................................. 41 VII. OPINION on

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