European Economic and Social Committee 13 May 1987, OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ON THE PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING FOR THE THIRD TIME DIRECTIVE 83/181/EEC DETERMINING THE SCOPE OF ARTICLE 14 ( 1 ) ( D ) OF DIRECTIVE 77/388/EEC AS REGARDS EXEMPTION FROM VALUE ADDED TAX ON THE FINAL IMPORTATION OF CERTAIN GOODS

No C 180/14 Official Journal of the European Communities 8. 7. 87 Opinion on the proposal for a Council Directive amending for the third time Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods i1) (87/C 180/05) On 20 February 1987 the Council, acting under Article 100 of the