2000D0091 — EN — 01.01.2003 — 001.001 — 1
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►B COUNCILDECISION
of24January2000
authorisingtheKingdomofDenmarkandtheKingdomofSwedentoapplyameasurederogating
from Article 17 of the Sixth Council Directive (77/338/EEC) on the harmonisation of the laws of
theMemberStatesrelatingtoturnovertaxes
(2000/91/EC)
(OJ L 28, 3.2.2000, p. 38)
Amended by:
Official Journal
No page date
►M1Council Decision 2003/65/EC of 21 January 2003 L 25 40 30.1.2003
▼B
COUNCILDECISION
of24January2000
authorisingtheKingdomofDenmarkandtheKingdomofSweden
toapplyameasurederogatingfromArticle17oftheSixthCouncilDirective (77/338/EEC) on the harmonisation of the laws of the
Member Statesrelating toturnovertaxes
(2000/91/EC)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community,
Having regard to the Sixth Council Directive 77/388/EEC of 17 May
1997 on the harmonisation of the laws of the Member States relating
to turnover taxes — Common system of value added tax: uniform basisof assessment (
1), and in particular Article 27 thereof,
Having regard to the proposal from the Commission,
Whereas:
(1)under Article 27(1) of Directive 77/388/EEC the Council, acting
unanimously on a proposal from the Commission, may authoriseany Member State to introduce or extend special measures dero-gating from the provisions of the Directive to simplify theprocedure for charging the tax or prevent certain types of taxevasion or avoidance;
(2)the Governments of the Kingdom of Denmark and the Kingdom
of Sweden have requested authorisation to apply a measure dero-
gating from Article 17 of Directive 77/388/EEC;
(3)the other Member States were informed of the requests from theKingdom of Denmark and the Kingdom of Sweden on 3September 1999;
(4)these requests relate to the VAT arrangements applying to theoperation of the Öresund fixed link between Denmark andSweden, and in particular to the recovery of VAT paid on tollsfor the use of the link. Under the rules of territoriality, part of
the VAT on tolls is payable to the Kingdom of Denmark and
part to the Kingdom of Sweden;
(5)in derogation from the provisions of Article 17, as amended byArticle 28f, requiring taxable persons to exercise their right todeduct or obtain a refund of VAT in the Member State where itwas paid, the Swedish and Danish authorities intend to introducea special measure enabling taxpayers to recover VAT from a
single administration;
(6)the intended measure fulfils the conditions laid down in Article
27 of Directive 77/388/EEC by virtue of its limited scope andthe fact that it is intended to simplify matters;
(7)on 17 June 1998 the Commission presented a proposal for aCouncil Directive (
2) amending Directive 77/388/EEC as regards
the rules governing the right to deduct value added tax, adoptionof which would render the special measures unnecessary in themajority of cases, which involve taxable persons established in
the Community;
(8)authorisation should therefore be granted until the new Directive
enters into force. However, the authorisation shall expire on 31December 2002 at the latest if the Directive has not enteredinto force on that date, thereby enabling the need for the deroga-tion to be reviewed at that time in the light of the Council'sdiscussions on the said proposal for a Directive;2000D0091 — EN — 01.01.2003 — 001.001 — 2
(1) OJ L 145, 13.6.1997, p. 1. Directive as last amended by Directive 99/59/EC
(OJ L 162, 26.6.1999, p. 63).
(2) OJ C 219, 15.7.1998, p. 16.
▼B
(9)the derogation does not adversely affect the own resources
derived by the European Communities from value added tax,
HAS ADOPTED THIS DECISION:
Article 1
By way of derogation from Article 17(2), (3) and (4) of the Directive
77/388/EEC, as amended by Article 28f thereof, the Kingdom of
Sweden and the Kingdom of Denmark are hereby authorised to applythe following procedure for the recovery of VAT on tolls paid for theuse of the Öresund fixed link between the two countries:
— taxable persons established in Denmark may exercise their right to
deduct that VAT paid when using the part of the link located onSwedish territory by entering it in the periodic returns to be lodgedin Denmark;
— taxable persons established in Sweden may exercise their right to
deduct the VAT paid when using the part of the link located onDanish territory by entring it in the periodic returns to be loged inSweden;
— taxable persons who are not established in either of the above
Member States must apply to the Swedish authorities to obtain
refunds of the VAT on tolls, including that paid for using the
section of the link located on Danish territory under the procedurelaid down in Directive 79/1072/EEC or Directive 86/650/EEC.
Article 2
This authorisation shall expire on the date of entry into force of
Community rules determining the expenditure not eligible for thededuction of value added tax, in accordance with the first subparagraphof Article 17(6) of Directive 77/388/EEC, and by ►
M131 December
2006◄at the latest.
Article 3
This Decision is addressed to the Kingdom of Sweden and the
Kingdom of Denmark.2000D0091 — EN — 01.01.2003 — 001.001 — 3