Taxation and Consumer Affairs
Identity Statement
12 files
Paper
Carr, Mary
Content and Structure
The principal harmonisation measure before Richard Burke took up the portfolio for Taxation and Consumer Affairs had been the introduction by all the Member States of a system of value added tax, under two directives adopted by the Council in 1967. Other important measures included the harmonisation of indirect taxes on the raising of capital (capital duty) which culminated in the fixing of common rates; a first stage of harmonisation of the structure of excise duties on manufactured tobaccos and the establishment of tax reliefs on the importation of goods of a non-commercial character by travelers. Furthermore, at the Fiscal Council held in Luxembourg on 27 October 1976 a great step forward was made towards the adoption of the 6th VAT directive and the main principles were adopted in December 1976 by the Council.
The main areas that Burke worked on in the four years between 1977 and 1981 were directives on important measures such as the elimination of tax obstacles to the establishment of transnational corporate links, the harmonisation of systems of company taxation and of withholding taxes on dividends, as a well as a proposal concerning measures to combat international tax evasion and avoidance in the field of direct taxation.
At the Paris Summit of October 1972 the Heads of State and of Government called for strengthening and coordination of consumer protection activities. The Council had approved in April 1975, a consumer protection and information policy and a programme based on a Commission proposal of 12 December 1973. The programme laid down the aims ( protection of the Consumer's health, safety and legal and economic interests, improved right of redress, information, education and representation for the consumer), principles and action to be taken. On 25 September 1973, the Commission set up a Consumer's Consultative Committee consisting of representatives at European level. Burke sought during his four-year term to make progress on a number of proposals for directives regarding legal protection for the consumer and selling prices to be examined.