2002L0093 — EN — 07.12.2002 — 000.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B ►C1 COUNCIL DIRECTIVE 2002/93/EC ◄
of 3 December 2002
amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced
rates of VAT to certain labour-intensive services
(OJ L 331, 7.12.2002, p. 27)
Corrected by:
►C1Corrigendum, OJ L 18, 23.1.2003, p. 55 (2002/93/EC)
▼B
►C1 COUNCIL DIRECTIVE 2002/93/EC ◄
of 3 December 2002
amending Directive 77/388/EEC to extend the facility allowing
Member States to apply reduced rates of VAT to certain labour-
intensive services
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, andin particular Article 93 thereof,
Having regard to the proposal from the Commission,Having regard to the opinion of the European Parliament(
1),
Having regard to the opinion of the Economic and Social
Committee(2),
Whereas:
(1)Article 28(6) of Council Directive 77/388/EC of 17 May 1977
on the harmonisation of the laws of the Member States relatingto turnover taxes — common system of value added tax:uniform basis of assessment(
3), allows the reduced rates
provided for in the third subparagraph of Article 12(3)(a) alsoto be applied to the labour-intensive services listed in the cate-
gories set out in Annex K to that Directive for a maximum
period of three years from 1 January 2000 to 31 December 2002.
(2)Council Decision 2000/185/EC of 28 February 2000 authorising
Member States to apply a reduced rate of VAT to certain labour-
intensive services in accordance with the procedure provided forin Article 28(6) of Directive 77/388/EEC(
4) authorised certain
Member States to apply, up to 31 December 2002, a reducedrate of VAT to those labour-intensive services for which they
had submitted an application.
(3)Based on the reports to be drawn up by 1 October 2002 by the
Member States that have applied such reduced rates, the
Commission is required to submit a global evaluation report to
the Council and the European Parliament by 31 December2002, accompanied if necessary by a proposal for a final deci-sion on the rate to be applied to labour-intensive services.
(4)In view of the time needed to produce a thorough global evalua-tion of such reports to extend the maximum period of applicationset for this measure in Directive 77/388/EEC.
(5)Directive 77/388/EEC should therefore be amended accordingly,
HAS ADOPTED THIS DIRECTIVE:
Article 1
In the first subparagraph of Article 28(6) of Directive 77/388/EEC the
words ‘three years between 1 January 2000 and 31 December 2002’
shall be replaced by the words ‘four years between 1 January 2000and 31 December 2003’.
Article 2
This Directive shall enter into force on the day of its publication in the
Official Journal of the European Communities .2002L0093 — EN — 07.12.2002 — 000.001 — 2
(1) Opinion delivered on 20 November 2002 (not yet published in the Official
Journal).
(2) Opinion delivered on 24 October 2002 (not yet published in the Official
Journal).
(3) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2002/38/
EC (OJ L 128, 15.5.2002, p. 41).
(4) OJ L 59, 4.3.2000, p. 10.
▼B
Article 3
This Directive is addressed to the Member States.2002L0093 — EN — 07.12.2002 — 000.001 — 3