# EUR-Lex - 11994NN15/09 - EN

Avis juridique important

*|*

# 11994NN15/09

**ACT concerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded, ANNEX XV - List provided for in Article 151 of the Act of Accession - IX. TAXATION **

*
Official Journal C 241 , 29/08/1994 P. 0335 *

IX. TAXATION

1. 372 L 0464: Council Directive 72/464/EEC of 19 December 1972 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (OJ No L 303, 31.12.1972, p. 1), as last amended by:

- 392 L 0078: Council Directive 92/78/EEC of 19 October 1992 (OJ No L 316, 31.10.1992, p. 5).

Notwithstanding Article 4 (1), the Kingdom of Sweden may postpone the application of the proportional excise duty on cigarettes until 1 January 1996.

2. 377 L 0388: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ No L 145, 13.6.1977, p. 1), as last amended by:

- 394 L 0005: Council Directive 94/5/EC of 14 February 1994 (OJ No L 60, 3.3.1994, p. 16).

Austria

(a) Notwithstanding Articles 12 and 13 (A) (1):

The Republic of Austria may, until 31 December 1996, continue to apply:

- a reduced rate of value added tax of 10 % to hospital activities in the field of public health care and welfare and to the transport of sick or injured persons in vehicles specially designed for the purpose by duly authorized bodies;

- a standard rate of value added tax of 20 % to the provision of medical care by physicians in the field of public health and social welfare;

- an exemption, with refund of tax paid at the preceding stage, to supplies carried out by social security and social welfare institutions.

Such taxation shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(b) For the purposes of applying Article 12 (3) (a), the Republic of Austria may apply a second standard rate in the communes of Jungholz and Mittelberg (Kleines Walsertal) which is lower than the corresponding rate applied in the rest of Austria but not less than 15 %.

The reduced rate shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(c) In implementation of Article 24 (2) to (6) and pending the adoption of Community provisions in this field, the Republic of Austria may apply an exemption from value added tax to taxable persons whose annual turnover is less than the equivalent in national currency of ECU 35 000.

Such exemptions shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(d) For the purposes of applying Article 27 (1), the Republic of Austria may continue to tax international passenger transport, carried out by taxable persons not established in Austria by means of motor vehicles not registered in Austria, under the following conditions:

- this transitional measure may apply until 31 December 2000;

- the distance covered in Austria shall be taxed on the basis of an average taxable amount per person and per kilometre;

- the system shall not involve fiscal controls at frontiers between Member States;

- such a measure, intended to simplify the procedure for charging the tax, shall not affect, except to a negligible extent, the amount of tax due at the final consumption stage.

(e) By way of derogation from Article 28 (2), the Republic of Austria may, until 31 December 1998, apply a reduced rate to the letting of immovable property for residential use provided that the rate is not lower than 10 %.

The reduced rate shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(f) For the purposes of applying Article 28 (2) (d), the Republic of Austria may apply a reduced rate to restaurant services.

The reduced rate shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(g) For the purposes of applying Article 28 (2) (e), the Republic of Austria may apply a reduced rate to wine from farm production carried out by the producing farmer and supplies of electrically-driven vehicles provided that such rate is not lower than 12 %.

The reduced rate shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(h) For the purposes of applying Article 28 (3) (a), the Republic of Austria may tax:

- pursuant to point 2 of Annex E, until 31 December 1996, services supplied by dental technicians in their professional capacity and dental prostheses supplied by dentists and dental technicians to Austrian social security institutions;

- the transactions listed in point 7 of Annex E.

Such taxation shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(i) For the purposes of applying Article 28 (3) (b), the Republic of Austria may exempt from value added tax:

- telecommunications services supplied by public postal services, until such time as the Council has adopted a common scheme for taxation of such services, or until the date on which all present Member States currently applying full exemption cease to apply it, whichever comes first, but in any event until 31 December 1995;

- the transactions listed in points 7 and 16 of Annex F, so long as the same exemptions are applied to any of the present Member States,

- with refund of tax paid at the preceding stage, all parts of international passenger transport by air, sea or inland waterways from Austria to a Member State or to a third country and vice versa, other than passenger transport on Lake Constance, so long as the same exemption applies to any of the present Member States.

These exemptions shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

Finland

(j) In implementation of Article 24 (2) to (6) and pending the adoption of Community provisions in this field, the Republic of Finland may apply an exemption from value added tax to taxable persons whose annual turnover is less than the equivalent in national currency of ECU 10 000.

(k) For the purposes of applying Article 27 (1), the Republic of Finland may continue to exempt from value added tax, with refund of tax paid at the preceding stage, the sale, lease, repair and maintenance of vessels, under the following conditions:

- this transitional measure may apply until 31 December 2000;

- such exemption may apply to vessels which are at least 10 metres in length and which by their construction are not intended for pleasure or sports purposes;

- such measure, intended to simplify the procedure for charging tax, shall not affect, except to a negligible extent, the amount of tax due at the final consumption stage.

(l) For the purposes of applying Article 28 (2) (a), the Republic of Finland may, during the transitional period referred to in Article 28l, apply exemptions, with refund of tax paid at the preceding stage, which are in accordance with Community law and satisfy the conditions set out in the last indent of Article 17 of the second Council Directive of 11 April 1967, to supplies of subscribed newspapers and periodicals and printing of publications distributed to the members of corporations for the public good.

Such exemptions shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(m) For the purposes of implementing Article 28 (3) (a), and so long as such transactions are subject to tax by any of the present Member States, the Republic of Finland may tax the transactions listed in point 7 of Annex E.

Such taxation shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(n) For the purposes of implementing Article 28 (3) (b), and so long as the same exemption is applied by any of the present Member States, the Republic of Finland may exempt from value added tax:

- services supplied by authors, artists and performers referred to in point 2 of Annex F;

- the transactions listed in points 7, 16 and 17 of Annex F.

These exemptions shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

Norway

(o) Notwithstanding Article 2 (1):

The Kingdom of Norway may, until 31 December 1995, continue to exempt from value added tax the supply of services which were not subject to value added tax prior to the date of accession.

Such exemption shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(p) Notwithstanding Article 13B (b) (1):

The Kingdom of Norway may, until 31 December 1995, exempt from value added tax the supply of accommodation in the hotel sector and in sectors with similar functions, including accommodation in hostels and cottages, and leasing and letting of camping sites.

Such exemption shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(q) In implementation of Article 24 (2) to (6), and pending the adoption of Community provisions in this field, the Kingdom of Norway may exempt from value added tax certain groups of taxable persons whose annual turnover is less than the equivalent in national currency of ECU 10 000.

(r) In application of Article 27 (1), the Kingdom of Norway may continue to exempt from value added tax, with refund of tax paid at the preceding stage, the sale, lease, repair and maintenance of vessels, under the following conditions:

- the exemption may apply to vessels at least 15 metres in length and intended for the transport of passengers for reward, freight transport, or for towing, salvage, rescue and ice-breaking activities in Norwegian waters, or supplies of, or work on vessels used for research purposes, weather forecasting or as training ships in relation to the activities not covered by Article 15 (5);

- this transitional measure may apply until 31 December 2000;

- such measure, intended to simplify the procedure for charging tax, shall not affect, except to a negligible extent, the amount of tax due at the final consumption stage.

(s) In application of Article 27 (1), and pending the adoption of Community provisions in this field or until 31 December 1995, whichever is the earlier, the Kingdom of Norway may exempt from value added tax the supply of services referred to in the third indent of Article 9 (2) (c), but excluding the supply of services in accordance with Articles 14, 15 and 16.

Such exemptions shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(t) In application of Article 28 (2) (a), the Kingdom of Norway may, during the transitional period referred to in Article 28l, apply exemptions, with the refund of tax paid at the preceding stage, which are in accordance with Community law and satisfy the conditions set out in the last indent of Article 17 of the second Council Directive of 11 April 1967, to supplies of newspapers, books and periodicals.

These exemptions shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(u) For the purposes of applying Article 28 (3) (b), and so long as the same exemptions are applied by any of the present Member States, the Kingdom of Norway may exempt the transactions listed in points 1, 2, 6, 10, 16, 17 and 27 of Annex F from value added tax.

These exemptions shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(v) Notwithstanding Article 33:

The Kingdom of Norway may, until 31 December 1999, continue to apply its investment tax on the acquisition of goods for use in business. During this period, the Kingdom of Norway shall scale down the rate of the tax.

Such taxation shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

Sweden

(w) Notwithstanding Article 12 (3) (a) and point 7 of Annex H:

The Kingdom of Sweden may exempt the supply of cinema tickets from value added tax until 31 December 1995.

This exemption shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(x) In implementation of Article 24 (2) to (6), and pending the adoption of Community provisions in this field, the Kingdom of Sweden may apply the following simplified procedure for small and medium-sized enterprises, provided that the provisions are in conformity with the Treaty establishing the European Communities, and in particular Articles 95 and 96 thereof:

- submission of value added tax returns three months after the end of the annual direct tax period by taxable persons carrying out domestic taxable transactions only;

- application of exemption from value added tax to taxable persons whose annual turnover is less than the equivalent in national currency of ECU 10 000;

(y) In the implementation of Article 22 (12) (a), the Kingdom of Sweden is authorised to allow taxable persons to submit annual recapitulative statements on the conditions stipulated therein.

(z) for the purposes of applying Article 28 (2) (a), the Kingdom of Sweden may, during the transitional period referred to in Article 28l, apply exemptions with the refund of tax paid at the preceding stage, which are in accordance with Community law, and satisfy the conditions set out in the last indent of Article 17 of the second Council Directive of 11 April 1967, to supplies of newspapers, including radio and cassette newspapers for visually-impaired people, pharmaceuticals supplied to hospitals or on prescription, and production or other related services concerning periodicals of non-profit-making organizations.

These exemptions shall not have any effect on own resources for which the basis of an assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

(aa) For the purposes of applying Article 28 (3) (b), so long as the same exemptions are applied to any of the present Member States, the Kingdom of Sweden may exempt from value added tax:

- services supplied by authors, artists and performers referred to in point 2 of Annex F;

- the transactions listed in points 1, 16 and 17 of Annex F.

These exemptions shall not have any effect on own resources for which the basis of assessment will have to be reconstituted in accordance with Council Regulation (EEC, Euratom) No 1553/89.

3. 392 L 0012: Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ No L 76, 23.3.1992, p. 1), as last amended by:

- 392 L 0108: Council Directive 92/108/EEC of 14 December 1992 (OJ No L 390, 31.12.1992, p. 124).

The Republic of Finland, the Kingdom of Norway and the Kingdom of Sweden may maintain quantitative limits for imports of cigarettes and other tobacco products, spirits, wines and beer from other Member States on the conditions stipulated in Article 26 of Council Directive 92/12/EEC.

The levels of these limits are:

Tobacco products

- 300 cigarettes or

- 150 cigarillos (cigars of a maximum weight of 3 grammes each) or

- 75 cigars or

- 400 grammes of smoking tobacco

Alcoholic beverages

>TABLE>

Finland, Norway and Sweden shall take measures to ensure that imports of beer from third countries are not allowed under more favourable conditions than such imports from other Member States.

4. 392 L 0079: Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes (OJ No L 316, 31.10.1992, p. 8).

Notwithstanding Article 2, the Kingdom of Sweden may postpone until 1 January 1999 the application of an overall minimum excise duty equivalent to 57 % of the retail selling price (inclusive of all taxes) for cigarettes of the price category most in demand.

5. 392 L 0081: Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils (OJ No L 316, 31.10.1992, p. 12), as last amended by:

- 392 L 0108: Council Directive 92/108/EEC of 14 December 1992 (OJ No L 390, 31.12.1992, p. 124), and

392 D 0510: Council Decision No 92/510/EEC of 19 October 1992 authorizing Member States to continue to apply to certain mineral oils when used for specific purposes, existing reduced rates of excise duty or exemptions from excise duty, in accordance with the procedure provided for in Article 8 (4) of Council Directive 92/81/EEC (OJ No L 316, 31.10.1992, p. 16).

(a) Notwithstanding Article 8 (1) (c) of Council Directive 92/81/EEC, the Kingdom of Norway may continue, until 31 December 1998, to subject to excise duty mineral oil supplied for use as fuel for passenger transport within Norwegian waters.

(b) On the basis of Article 8 (4) of Council Directive 92/81/EEC and under the conditions set out in Council Decision 92/510/EEC as supplemented by Council Decision 93/697/EC and, in particular, on condition that such rates are at no time set below the minimum rates laid down in Council Directive 92/82/EEC, the Kingdom of Norway may to continue to apply:

- reduced excise duty rates on fuel for buses on scheduled services;

- the reduced excise duty rate for fuel for pleasure boats.

(c) On the basis of Article 8 (4) of Council Directive 92/81/EEC and under the conditions set out in Council Decision 92/510/EEC as supplemented by Council Decision 93/697/EC, and, notwithstanding the obligations laid down in Council Directive 92/82/EEC, the Kingdom of Norway may continue to apply:

- the exemption from excise duty for environmentally-friendly fuels for chain saws and other tools;

- the exemption from excise duty for organic fuel and methane obtained from organic processes;

- the exemption from excise duty for waste oil for heating purposes;

- the exemption from excise duty for fuel for snow scooters and river boats in areas where there are no roads;

- the exemption from excise duty for mineral oils used for private flying.

(d) On the basis of Article 8 (4) of Council Directive 92/81/EEC and under the conditions set out in Council Decision 92/510/EEC as supplemented by Council Decision 93/697/EC and, notwithstanding the obligations laid down in Council Directive 92/82/EEC, the Republic of Austria may continue to apply the exemption from excise duty for LPG used as motor fuel in local public transport vehicles.

(e) On the basis of Article 8 (4) of Council Directive 92/81/EEC and under the conditions set out in Council Decision 92/510/EEC and, in particular, on condition that such rates are at no time set below the minimum rates laid down in Council Directive 92/82/EEC, the Republic of Finland may continue to apply:

- reduced excise duty rates on diesel fuel and gas oil;

- reduced excise duty rates on reformulated unleaded and leaded petrol.

(f) On the basis of Article 8 (4) of Council Directive 92/81/EEC and under the conditions set out in Council Decision 92/510/EEC and, notwithstanding the obligations laid down in Council Directive 92/82/EEC, the Republic of Finland may continue to apply:

- the exemption from excise duty for methane and LPG for all purposes;

- the exemption from excise duty for mineral oils used for private pleasure craft.

(g) On the basis of Article 8 (4) of Council Directive 92/81/EEC and under the conditions set out in Council Decision 92/510/EEC and, in particular, on condition that such rates are at no time set below the minimum rates laid down in Council Directive 92/82/EEC, the Kingdom of Sweden may to continue to apply:

- a reduced excise duty rate for mineral oils used for industrial purposes;

- reduced tax rates for diesel and light heating oil in accordance with environmental classifications.

(h) On the basis of Article 8 (4) of Council Directive 92/81/EEC and under the conditions set out in Council Decision 92/510/EEC and, notwithstanding the obligations laid down in Council Directive 92/82/EEC, the Kingdom of Sweden may continue to apply an exemption from excise duty for biologically produced methane and other waste gases.

6. 392 L 0083: Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ No L 316, 31.10.1992, p. 21).

Notwithstanding Article 5 (1), the Kingdom of Sweden may continue to apply, until 31 December 1997, a reduced rate of excise duty, on condition that this rate is at no time set below the minimum rate laid down in Council Directive 92/84/EEC, to beer with an alcohol content of not more than 3,5 % volume.