# EUR-Lex - 12003TN08/07 - EN

Important legal notice

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# 12003TN08/07

**Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded - Annex VIII: List referred to in Article 24 of the Act of Accession: Latvia - 7. Taxation **

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Official Journal L 236 , 23/09/2003 P. 0830 - 0831 *

7. TAXATION

1. 31977 L 0388: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by:

- 32002 L 0038: Council Directive 2002/38/EC of 7.5.2002 (OJ L 128, 15.5.2002, p. 41).

(a) By way of derogation from Article 12(3)(a) of Directive 77/388/EEC, Latvia may maintain an exemption from value added tax on the supply of heating sold to households until 31 December 2004.

(b) Without prejudice to the procedure set out in Article 27 of Directive 77/388/EEC, Latvia may continue to apply a simplified procedure for charging value added tax on timber transactions until one year after the date of accession.

For the purposes of applying Article 28(3)(b) of Directive 77/388/EEC, Latvia may maintain an exemption from value added tax on services supplied by authors, artists and performers, referred to in point 2 of Annex F of the Directive, until the condition set out in Article 28(4) of the Directive is fulfilled or so long as the same exemptions are applied by any of the present Member States, whichever is the earlier.

For the purposes of applying Article 28(3)(b) of Directive 77/388/EEC, Latvia may also maintain an exemption from value added tax on international transport of passengers referred to in point 17 of Annex F of the Directive, until the condition set out in Article 28(4) of the Directive is fulfilled or so long as the same exemptions are applied by any of the present Member States, whichever is the earlier.

2. 31992 L 0079: Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes (OJ L 316, 31.10.1992, p. 8) as last amended by:

- 32002 L 0010: Council Directive 2002/10/EC of 12.2.2002(OJ L 46, 16.2.2002, p. 26).

By way of derogation from Article 2(1) of Directive 92/79/EEC, Latvia may postpone the application of the overall minimum excise duty on the retail selling price (inclusive of all taxes) for cigarettes of the price category most in demand until 31 December 2009, provided that during this period Latvia gradually adjusts its excise duty rates towards the overall minimum excise duty provided for in the Directive.

Without prejudice to Article 8 of 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 [4] and having informed the Commission, Member States may, as long as the above derogation applies, maintain the same quantitative limits for cigarettes which may be brought into their territories from Latvia without further excise duty payment as those applied to imports from third countries. Member States making use of this possibility may carry out the necessary checks provided that these checks do not affect the proper functioning of the internal market.

[4] OJ L 76, 23.3.1992, p. 1. Directive as last amended by Directive 2000/47/EC (OJ L 193, 29.7.2000, p. 73).

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