Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive …/…/EC of […] determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods on the common system of value added tax (codification)’

COM(2008) 575 final — 2008/0181 (CNS)

(2009/C 175/24)

On 8 October, the Council of the European Union decided to consult the European Economic and Social Committee, under Articles 93 and 94 of the Treaty establishing the European Community, on the

Proposal for a Council Directive …/…/EC of […] determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods on the common system of value added tax (codification)

COM(2008) 575 final — 2008/0181 (CNS).

Since the Committee unreservedly endorses the content of the proposal and feels that it requires no comment on its part, it decided, at its 449th plenary session of 3 and 4 December 2008 (meeting of 3 December), by 167 votes in favour, three against with three abstentions, to issue an opinion endorsing the proposed text.