{
  "url": "https://openlegislation.uk/eu-decision-1991-453/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-1991-453/introduction.json",
  "legislation": "eudn/1991/453",
  "legislation_title": "Commission Decision of 30 July 1991 setting up an Advisory Committee on Customs and Indirect Taxation (91/453/EEC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1991-453",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Decision\nof 30 July 1991\nsetting up an Advisory Committee on Customs and Indirect Taxation\n(91/453/EEC)\nTHE COMMISSION OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty establishing the European Economic Community,\nWhereas an Advisory Committee on Customs Matters was set up by Commission Decision 73/351/EEC, as amended by Decision 86/565/EEC, in order to obtain the opinions of professional and consumer circles on problems arising from the operation of the customs union;\nWhereas no forum exists to represent professional interests on matters of indirect taxation; whereas provision should be made for the consultation of interested parties on such matters;\nWhereas it has become clear in the light of experience that changes are needed in the structure and operation of the existing Advisory Committee to enable it to concentrate more effectively on those aspects of the Community's customs and taxation policy which the Commission and the Committee itself wish to develop in detail;\nWhereas an Advisory Committee on Customs and Indirect Taxation should be set up, with a remit reflecting these new concerns;\nWhereas the Committee's rules of procedure should reflect past experience,\nHAS DECIDED AS FOLLOWS:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No L 321, 22. 11. 1973, p. 37."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 331, 25. 11. 1986, p. 18."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1991/453/introduction",
    "retrieved_at": "2026-11-01T15:19:52.698987+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}