TAXATION/CORRECTION : EXEMPTION SCHEME FOR TRAVELLERS AS FROM DECEMBER 2008.

• Position: Correction notice

An important clarification is in order concerning the review of the tax exemption scheme granted to travellers from non-EU countries (see Europolitics 3442). The new Directive 2007/74/EC (modifying Directive 69/169/EEC) unquestionably came into force on 29 December 2007(1) but the new terms of this tax scheme will only be applicable from 1 December 2008, and not from 1 January 2008 as we had stated. Some of the directive's provisions (Article 17) are nonetheless already applicable from 1 January 2008. Article 17 relates to Article 5, Paragraph 9 of Directive 69/169/EEC concerning the authorisation given to Finland to apply "a quantitative limit of not less than 6 litres for the importation of beer from countries other than member states". This authorisation has been extended (once more) until 30 November 2008. To recall, this reform aims to simplify the regulation and customs treatment of exemption schemes concerning VAT and the excise...