European Economic and Social Committee 30 May 1990, OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ON THE PROPOSAL FOR A COUNCIL REGULATION ( EEC ) ON THE OPERATION OF AIR CARGO SERVICES

No C 182/8 Official Journal of the European Communities 23. 7. 90 excluded by the present proposal, so that capital companies too may be exempted from duty. 3. The Economic and Social Committee has already pointed out on various occasions — most recently in its opinion on the amended Directive 85/303/EEC (OJ No C 87 of 9 April 1985) — that in its view there is no place in a rational tax system