Whereas the exchange of small consignments of goods is a factor in cementing relationships between private persons residing in different Member States, just as is the movement of the persons themselves ; whereas, because of this similarity between the situations, Council Directive No 74/651/EEC (4) of 19 December 1974 on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community, provides that small consignments of goods sent by a private person in one Member State to a private person in another Member State shall be relieved from turnover taxes and excise duties;
kaupade väikesaadetiste vahetamine on eri liikmesriikides elavate eraisikute suhteid tugevdav tegur, nagu ka nende isikute liikumine; olukordade sarnasuse tõttu sätestatakse nõukogu 19. detsembri 1974. aasta direktiivis 74/651/EMÜ (mittekaubanduslikku laadi kaupade väikesaadetiste suhtes võimaldatavate maksusoodustuste kohta ühenduses), [4] et ühe liikmesriigi eraisikult teise liikmesriigi eraisikule väikesaadetistena saadetavad kaubad vabastatakse käibe- ja aktsiisimaksudest;