# EUR-Lex - 11979HN08/02 - EN

Avis juridique important

*|*

# 11979HN08/02

**DOCUMENTS CONCERNING THE ACCESSION OF THE HELLENIC REPUBLIC TO THE EUROPEAN COMMUNITIES, ACT CONCERNING THE CONDITIONS OF ACCESSION OF THE HELLENIC REPUBLIC AND THE ADJUSTMENTS TO THE TREATIES, ANNEX VIII LIST REFERRED TO IN ARTICLE 128 OF THE ACT OF ACCESSION, II. TAXATION **

*
Official Journal L 291 , 19/11/1979 P. 0163 *

+++++

1 . SECOND COUNCIL DIRECTIVE 68/228/EEC OF 11 APRIL 1967 ( OJ NO 71 , 14 . 4 . 1967 , P . 1303/67 ) .

( A ) THE HELLENIC REPUBLIC MAY APPLY , UNDER THE CONDITIONS LAID DOWN BY THIS DIRECTIVE , THE FOURTH INDENT OF ARTICLE 17 FOR A MAXIMUM OF THREE YEARS .

( B ) THE HELLENIC REPUBLIC MAY APPLY THE FINAL INDENT OF ARTICLE 17 UNTIL THE CHARGING AND REMISSION OF TAX ON IMPORTS HAS BEEN ABOLISHED FOR TRADE BETWEEN THE MEMBER STATES .

THIS FACILITY MAY NOT HOWEVER APPLY UNTIL THE INTRODUCTION OF REDUCED RATES .

2 . SIXTH COUNCIL DIRECTIVE 77/388/EEC OF 17 MAY 1977 ( OJ NO L 145 , 13 . 6 . 1977 , P . 1 ) .

( A ) FOR THE IMPLEMENTATION OF ARTICLE 24 ( 2 ) TO ( 6 ) , THE HELLENIC REPUBLIC MAY GRANT A TAX EXEMPTION TO TAXABLE PERSONS WHOSE TURNOVER IS LESS THAN THE EQUIVALENT IN NATIONAL CURRENCY OF 10 000 EUROPEAN UNITS OF ACCOUNT AT THE CONVERSION RATE OF THE DAY OF ITS ACCESSION .

( B ) FOR THE PURPOSES OF IMPLEMENTING THE PROVISIONS LAID DOWN IN ARTICLE 28 ( 3 ) ( B ) , THE HELLENIC REPUBLIC IS AUTHORIZED TO EXEMPT UNDER THE CONDITIONS LAID DOWN IN ARTICLE 28 ( 4 ) THE FOLLOWING TRANSACTIONS LISTED IN ANNEX F :

" 2 . SERVICES SUPPLIED BY AUTHORS , ARTISTS , PERFORMERS , LAWYERS AND OTHER MEMBERS OF THE LIBERAL PROFESSIONS , OTHER THAN THE MEDICAL AND PARAMEDICAL PROFESSIONS , IN SO FAR AS THESE ARE NOT SERVICES SPECIFIED IN ANNEX B TO THE SECOND COUNCIL DIRECTIVE OF 11 APRIL 1967 ;

9 . TREATMENT OF ANIMALS BY VETERINARY SURGEONS ;

12 . THE SUPPLY OF WATER BY PUBLIC AUTHORITIES ;

16 . SUPPLIES OF THOSE BUILDINGS AND LAND DESCRIBED IN ARTICLE 4 ( 3 ) ;

18 . THE SUPPLY , MODIFICATION , REPAIR , MAINTENANCE , CHARTERING AND HIRING OF COMMERCIAL INLAND WATERWAY VESSELS AND THE SUPPLY , HIRING , REPAIR AND MAINTENANCE OF EQUIPMENT INCORPORATED OR USED THEREIN ;

23 . THE SUPPLY , MODIFICATION , REPAIR , MAINTENANCE , CHARTERING AND HIRING OF AIRCRAFT , INCLUDING EQUIPMENT INCORPORATED OR USED THEREIN , USED BY STATE INSTITUTIONS ;

25 . THE SUPPLY , MODIFICATION , REPAIR , MAINTENANCE CHARTERING AND HIRING OF WARSHIPS . "

3 . COUNCIL DIRECTIVE 69/169/EEC OF 28 MAY 1969 ( OJ NO L 133 , 4 . 6 . 1969 , P . 6 ) ,

AS AMENDED BY :

- DIRECTIVE 72/230/EEC OF 12 JUNE 1972 ( OJ NO L 139 , 17 . 6 . 1972 , P . 28 ) ,

- DIRECTIVE 78/1032/EEC OF 19 DECEMBER 1978 ( OJ NO L 366 , 28 . 12 . 1978 , P . 28 ) ,

- DIRECTIVE 78/1033/EEC OF 19 DECEMBER 1978 ( OJ NO L 366 , 28 . 12 . 1978 , P . 31 ) .

NOTWITHSTANDING ARTICLE 6 ( 2 ) OF DIRECTIVE 69/169/EEC , AS AMENDED BY ARTICLE 3 ( A ) OF DIRECTIVE 78/1032/EEC , THE HELLENIC REPUBLIC MAY , UNTIL THE ENTRY INTO APPLICATION OF THE COMMON VAT SYSTEM , AND IN ANY EVENT , FOR A PERIOD NOT EXTENDING BEYOND 31 DECEMBER 1983 , NOT TAKE THE NECESSARY MEASURES IN RELATION TO SALES OF THE RETAIL LEVEL , IN ORDER TO PERMIT , IN THE CASES AND UNDER THE CONDITIONS SPECIFIED IN THE ABOVEMENTIONED ARTICLES 6 ( 3 ) AND ( 4 ) , THE REMISSION OF TURNOVER TAX ON DELIVERIES OF GOODS CARRIED IN THE PERSONAL LUGGAGE OF TRAVELLERS LEAVING ITS TERRITORY .