Dieser Vorschlag war auch Gegenstand einer Stellungnahme des Wirtschafts­ und Sozialausschusses vom 24. April(9). ###>19 April an opinion (first reading)9 on the proposal for a Council Directive 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.10 The Economic and Social Committee gave its opinion on this proposal on 24 April.n