MiïMA COMMISSION OF THE EUROPEAN COMMUNITIES 
COM(92) 498 final 
Brussels, 30 November 1992 
Proposals for 
COUNCIL DECISIONS 
authorizing the Kingdom of Denmark, the Federal Republic of Germany, 
Ireland, the Grand Duchy of Luxembourg, the Republic of Italy, the 
Kingdom of the Netherlands, the Kingdom of Spain and the United Kingdom 
to apply one of the particular measures in accordance with Article 22(12) of 
Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 
of the laws of the Member States relating to turnover taxes, as 
amended by Council Directive 91/680/EEC of 16 December 1991 
(presented by the Commission) 
-A 
COMMISSION OF THE EUROPEAN COMMUNITIES 
Proposal for a 
COUNCIL DECISION 
authorizing the United Kingdom to apply a particular measure 
in accordance with Article 22(12)(b) of the Sixth Council 
Directive 77/388/EEC of 17 May 1977 on the harmonization of 
the laws of the Member States relating to turnover taxes, as 
amended by Council Directive 91/680/EEC of 16 December 1991 
(presented by the Commission) 
EXPLANATORY MEMORANDUM 
By letter received by the Commission on 22 May 1992, the 
United Kingdom Government submitted a request for the 
authorization of a particular measure based on Article 22(12) 
of the 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(1> , as amended by Council 
Directive 91/680/EEC of 16 December 1991 supplementing the 
common system of value added tax and amending Directive 
77/388/EEC with a view to the abolition of fiscal 
frontiers(2) . 
According to Article 22(6)(b), every taxable person who has 
supplied goods under the conditions laid down in Article 
28c(A), and who is identified for purposes of value added tax 
in accordance with Article 22(l)(c), shall submit a 
recapitulative statement. The recapitulative statement shall 
be drawn up for each calendar quarter and shall specify the 
persons acquiring goods identified for purposes of value 
added tax to whom goods have been supplied under the 
conditions laid down in Article 28c(A). Article 28c(A) 
provides for the exemption of intra-Community supplies of 
goods. 
Article 22(12) stipulates that, acting unanimously on a 
proposal from the Commission, the Council may authorize any 
Member State to introduce particular measures to simplify the 
statement obligations laid down in Article 22(6)(b). Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
(1) O.J. NO. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
transactions, and may take the forms outlined in 
subparagraphs (a) and (b) of Article 22(12). 
The particular measure that is the subject of the attached 
proposal for a Decision is of the form laid down in 
subparagraph (b) of Article 22(12), and is designed to 
simplify the administrative obligations of persons engaged in 
intra-Community trade after 1 January 1993, without 
jeopardizing the proper monitoring of intra-Community 
transactions. 
The Commission therefore considers it appropriate for the 
United Kingdom to be authorized to apply the planned 
particular measure with effect from 1 January 1993 until 
31 December 1996, the latter being the envisaged date of 
expiry of the transitional arrangements as specified in 
Article 281 of the amended Sixth Directive. 
(-/ 
Proposal for a 
COUNCIL DECISION 
authorizing the United Kingdom to apply a particular measure 
in accordance with Article 22(12)(b) of the Sixth Council 
Directive 77/388/EEC of 17 May 1977 on the harmonization of 
the laws of the Member States relating to turnover taxes, as 
amended by Council Directive 91/680/EEC of 16 December 1991. 
(presented by the Commission) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, 
Having regard to the 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 assessment0> , as amended by 
Council Directive 91/680/EEC of 16 December 1991 
supplementing the common system of value added tax and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal frontiers(2) , and in particular Article 22 thereof, 
Having regard to the proposal from the Commission, 
Whereas, under Article 22(12) of the Sixth Directive, the 
Council, acting unanimously on a proposal from the 
Commission, may authorize any Member State to introduce 
particular measures to simplify the statement obligations 
(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
laid down in paragraph 6(b) of Article 22; whereas Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
subparagraphs (a) and (b) of Article 22(12); 
Whereas the United Kingdom, by letter received by the 
Commission on 22 May 1992, has requested authorization of a 
simplification measure which takes the form laid down in 
subparagraph (b) of Article 22(12); 
Whereas the authorization will be temporary; 
Whereas the particular measure will not effect the European 
Communities' own resources arising from value added tax, 
HAS ADOPTED THIS DECISION : 
Article 1 
As provided for by Article 22(12) of the Sixth Council 
Directive 77/388/EEC, as amended by Council Directive 
91/680/EEC, the United Kingdom is hereby authorized, with 
effect from 1 January 1993 until 31 December 1996, to 
introduce a particular measure in accordance with 
subparagraph (b) of Article 22(12), to simplify the 
obligations laid down in paragraph 6(b) of Article 22 
regarding recapitulative statements. 
Article 2 
This Decision is addressed to the United Kingdom 
Done at Brussels, 1992 
For the Council 
The President 
¥ 
COMMISSION OF THE EUROPEAN COMMUNITIES 
Proposal for a 
COUNCIL DECISION 
authorizing the Kingdom of Denmark to apply particular 
measures in accordance with Article 22(12)(a) and (b) of the 
Sixth Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States relating to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991 
(presented by the Commission) 
*i 
EXPLANATORY MEMORANDUM 
By letter received by the Commission on 24 June 1992, the 
Danish Government submitted a request for the authorization 
of particular measures based on Article 22(12) of the 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 assessment0' , as amended by Council Directive 
91/680/EEC of 16 December 1991 supplementing the common 
system of value added tax and amending Directive 77/388/EEC 
with a view to the abolition of fiscal frontiers(2) . 
According to Article 22(6)(b), every taxable person who has 
supplied goods under the conditions laid down in Article 
28c(A), and who is identified for purposes of value added tax 
in accordance with Article 22(1)(c), shall submit a 
recapitulative statement. The recapitulative statement shall 
be drawn up for each calendar quarter and shall specify the 
persons acquiring goods identified for purposes of value 
added tax to whom goods have been supplied under the 
conditions laid down in Article 28c(A). Article • 28c(A) 
provides for the exemption of intra-Community supplies of 
goods. 
Article 22(12) stipulates that, acting unanimously on a 
proposal from the Commission, the Council may authorize any 
Member State to introduce particular measures to simplify the 
statement obligations laid down in Article 22(6)(b). Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
c\ 
subparagraphs (a) and (b) of Article 22(12). 
The particular measures that are the subject of the attached 
proposal for a Decision are of the form laid down in 
subparagraphs (a) and (b) of Article 22(12), and are designed 
to simplify the administrative obligations of persons engaged 
in intra-Community trade after 1 January 1993, without 
jeopardizing the proper monitoring of intra-Community 
transactions. 
The Commission therefore considers it appropriate for the 
Kingdom of Denmark to be authorized to apply the planned 
particular measures with effect from 1 January 1993 until 
31 December 1996, the latter being the envisaged date of 
expiry of the transitional arrangements as specified in 
Article 281 of the amended Sixth Directive. 
Ao 
Proposal for a 
COUNCIL DECISION 
authorizing the Kingdom of Denmark to apply particular 
measures in accordance with Article 22(12)(a) and (b) of the 
Sixth Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States relating to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991. 
(presented by the Commission) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, 
Having regard to the 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 assessment0' , as amended by 
Council Directive 91/680/EEC of 16 December 1991 
supplementing the common system of value added tax and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal frontiers(2) , and in particular Article 22 thereof, 
Having regard to the proposal from the Commission, 
Whereas, under Article 22(12) of the Sixth Directive, the 
Council, acting unanimously on a proposal from the 
Commission, may authorize any Member State to introduce 
particular measures to simplify the statement obligations 
(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
AA 
laid down in paragraph 6(b) of Article 22; whereas Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
subparagraphs (a) and (b) of Article 22(12); 
Whereas the Danish Government, by letter received by the 
Commission on 24 June 1992, has requested authorization of 
simplification measures which take the form laid down in 
subparagraphs (a) and (b) of Article 22(12); 
Whereas the authorization will be temporary; 
Whereas the particular measures will not effect the European 
Communities' own resources arising from value added tax, 
HAS ADOPTED THIS DECISION : 
Al 
Article 1 
As provided for by Article 22(12) of the Sixth Council 
Directive 77/388/EEC, as amended by Council Directive 
91/680/EEC, the Kingdom of Denmark is hereby authorized, with 
effect from 1 January 1993 until 31 December 1996, to 
introduce particular measures in accordance with 
subparagraphs (a) and (b) of Article 22(12), to simplify the 
obligations laid down in paragraph 6(b) of Article 22 
regarding recapitulative statements. 
Article 2 
This Decision is addressed to the Kingdom of Denmark 
Done at Brussels, 1992 
For the Council 
The President 
Ab 
COMMISSION OF THE EUROPEAN COMMUNITIES 
Proposal for a 
COUNCIL DECISION 
authorizing the Federal Republic of Germany to apply a 
particular measure in accordance with Article 22(12)(b) of 
the Sixth Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States relating to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991 
(presented by the Commission) 
46 
EXPLANATORY MEMORANDUM 
By letter received by the Commission on 1 July 1992, the 
German Government submitted a request for the authorization 
of a particular measure based on Article 22(12) of the 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 assessment0* , as amended by Council Directive 
91/680/EEC of 16 December 1991 supplementing the common 
system of value added tax and amending Directive 77/388/EEC 
• (2) 
with a view to the abolition of fiscal frontiers 
According to Article 22(6)(b), every taxable person who has 
supplied goods under the conditions laid down in Article 
28c(A), and who is identified for purposes of value added tax 
in accordance with Article 22(1)(c), shall submit a 
recapitulative statement. The recapitulative statement shall 
be drawn up for each calendar quarter and shall specify the 
persons acquiring goods identified for purposes of value 
added tax to whom goods have been supplied under the 
conditions laid down in Article 28c(A). Article 28c(A) 
provides for the exemption of intra-Community supplies of 
goods. 
Article 22(12) stipulates that, acting unanimously on a 
proposal from the Commission, the Council may authorize any 
Member State to introduce particular measures to simplify the 
statement obligations laid down in Article 22(6)(b). Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
(1) O.J. NO. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
AS 
subparagraphs (a) and (b) of Article 22(12). 
The particular measure that is the subject of the attached 
proposal for a Decision is of the form laid down in 
subparagraph (b) of Article 22(12), and is designed to 
simplify the administrative obligations of persons engaged in 
intra-Community trade after 1 January 1993, without 
jeopardizing the proper monitoring of intra-Community 
transactions. 
The Commission therefore considers it appropriate for the 
Federal Republic of Germany to be authorized to apply the 
planned particular measure with effect from 1 January 1993 
until 31 December 1996, the latter being the envisaged date 
of expiry of the transitional arrangements as specified in 
Article 281 of the amended Sixth Directive. 
Al 
Proposal for a 
COUNCIL DECISION 
authorizing the Federal Republic of Germany to apply a 
particular measure in accordance with Article 22(12)(b) of 
the Sixth Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States relating to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991. 
(presented by the Commission) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, 
Having regard to the 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 assessment0* , as amended by 
Council Directive 91/680/EEC of 16 December 1991 
supplementing the common system of value added tax and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal frontiers(2) , and in particular Article 22 thereof, 
Having regard to the proposal from the Commission, 
Whereas, under Article 22(12) of the Sixth Directive, the 
Council, acting unanimously on a proposal from the 
Commission, may authorize any Member State to introduce 
particular measures to simplify the statement obligations 
(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
X* 
laid down in paragraph 6(b) of Article 22; whereas Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
subparagraphs (a) and (b) of Article 22(12); 
Whereas the German Government, by letter received by the 
Commission on 1 July 1992, has requested authorization of a 
simplification measure which takes the form laid down in 
subparagraph (b) of Article 22(12); 
Whereas the authorization will be temporary; 
Whereas the particular measure will not effect the European 
Communities' own resources arising from value added tax, 
HAS ADOPTED THIS DECISION : 
A$ 
As provided for by Article 22(12) of the Sixth Council 
Directive 77/368/EEe, as amended by Council Directive 
91/680/EEC, the Federal Republic of Germany is hereby 
authorized, with effect from 1 January 1993 until 
31 December 1996, to introduce a particular measure in 
accordance with subparagraph (b) of Article 22l%2), to 
simplify the obligations laid down in paragraph 6(b) of 
Article 22 regarding recapitulative statements. 
Article 2 
This Decision is addressed to the Federal Republic of 
Germany. 
Done at Brussels, 1992 
For the Council 
The President 
À*) 
COMMISSION OF THE EUROPEAN COMMUNITIES 
Proposal for a 
COUNCIL DECISION 
authorizing Ireland to apply particular measures in 
accordance with Article 22(12) (a) and (b) of the Sixth 
Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States relating to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991 
(presented by the Commission) 
£o 
EXPLANATORY MEMORANDUM 
By letter received by the Commission on 23 July 1992, the 
Irish Government submitted a request for the authorization of 
particular measures based on Article 22(12) of the 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^ , as amended by Council Directive 
91/680/EEC of 16 December 1991 supplementing the common 
system of value added tax and amending Directive 77/388/EEC 
• (2) 
with a view to the abolition of fiscal frontiers 
According to Article 22(6)(b), every taxable person who has 
supplied goods under the conditions laid down in Article 
28c(A), and who is identified for purposes of value added tax 
in accordance with Article 22(1)(c), shall submit a 
recapitulative statement. The recapitulative statement shall 
be drawn up for each calendar quarter and shall specify the 
persons acquiring goods identified for purposes of value 
added tax to whom goods have been supplied under the 
conditions laid down in Article 28c(A). Article 28c(A) 
provides for the exemption of intra-Community supplies of 
goods. 
Article 22(12) stipulates that, acting unanimously on a 
proposal from the Commission, the Council may authorize any 
Member State to introduce particular measures to simplify the 
statement obligations laid down in Article 22(6)(b). Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
(1) O.J. NO. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
%A 
subparagraphs (a) and (b) of Article 22(12). 
The particular measures that are the subject of the attached 
proposal for a Decision are of the form laid down in 
subparagraphs (a) and (b) of Article 22(12), and are designed 
to simplify the administrative obligations of persons engaged 
in intra-Community trade after 1 January 1993, without 
jeopardizing the proper monitoring of intra-Community 
transactions. 
The Commission therefore considers it appropriate for Ireland 
to be authorized to apply the planned particular measures 
with effect from 1 January 1993 until 31 December 1996, the 
latter being the envisaged date of expiry of the transitional 
arrangements as specified in Article 281 of the amended Sixth 
Directive. 
2t. 
Proposal for a 
COUNCIL DECISION 
authorizing Ireland to apply particular measures in 
accordance with Article 22(12)(a) and (b) of the Sixth 
Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States relating to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991. 
(presented by the Commission) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, 
Having regard to the 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"» , as amended by 
Council Directive 91/680/EEC of 16 December 1991 
supplementing the common system of value added tax and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal frontiers"» , and in particular Article 22 thereof, 
Having regard to the proposal from the Commission, 
Whereas, under Article 22(12) of the Sixth Directive, the 
Council, acting unanimously on a proposal from the 
Commission, may authorize any Member State to introduce 
particular measures to simplify the statement obligations 
(1) O.J. NO. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
n 
laid down in paragraph 6(b) of Article 22; whereas Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
subparagraphs (a) and (b) of Article 22(12); 
Whereas the Irish Government, by letter received by the 
Commission on 23 July 1992, has requested authorization of 
simplification measures which take the form laid down in 
subparagraphs (a) and (b) of Article 22(12); 
Whereas the authorization will be temporary; 
Whereas the particular measures will not effect the European 
Communities' own resources arising from value added tax, 
HAS ADOPTED THIS DECISION : 
Article 1 
As provided for by Article 22(12) pf the Sixth Council 
Directive 77/388/EEC, as amended by Council Directive 
91/680/EEC, Ireland is hereby authorized, with effect fro© 1 
January 1993 until 31 December 1996, to introduce particular 
measures in accordance with subparagraph <a) and (b) of 
Article 22(12), to simplify the obligations %%iê down in 
paragraph 6(b) of Article 22 regarding recapitulative 
statements. 
Article 2 
This Decision is addressed to Ireland '#* 
Done at Brussels, ,.,..,.,,,.*, 1992 
For the Council 
The President 
25-
COMMISSION OF THE EUROPEAN COMMUNITIES 
Proposal for a 
COUNCIL DECISION 
authorizing the Grand Duchy of Luxembourg to apply particular 
measures in accordance with Article 22(12)(a) and (b) of the 
Sixth Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States relating to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991 
(presented by the Commission) 
£6 
EXPLANATORY MEMORANDUM 
By letter received by the Commission on 29 July 1992, the 
Government of Luxembourg submitted a request for the 
authorization of particular measures based on Article 22(12) 
of the 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 assessment01 , as amended by Council 
Directive 91/680/EEC of 16 December 1991 supplementing the 
common system of value added tax and amending Directive 
77/388/EEC with a view to the abolition of fiscal 
frontiers<2> . 
According to Article 22(6)(b), every taxable person who has 
supplied goods under the conditions laid down in Article 
28c(A), and who is identified for purposes of value added tax 
in accordance with Article 22(1)(c), shall submit a 
recapitulative statement. The recapitulative statement shall 
be drawn up for each calendar quarter and shall specify the 
persons acquiring goods identified for purposes of value 
added tax to whom goods have been supplied under the 
conditions laid down in Article 28c(A). Article 28c(A) 
provides for the exemption of intra-Community supplies of 
goods. 
Article 22(12) stipulates that, acting unanimously on a 
proposal from the Commission, the Council may authorize any 
Member State to introduce particular measures to simplify the 
statement obligations laid down in Article 22(6)(b). Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
%ï 
transactions, and may take the forms outlined in 
subparagraphs (a) and (b) of Article 22(12). 
The particular measures that are the subject of the attached 
proposal for a Decision are of the form laid down in 
subparagraphs (a) and (b) of Article 22(12), and are designed 
to simplify the administrative obligations of persons engaged 
in intra-Coramunity trade after 1 January 1993, without 
jeopardizing the proper monitoring of intra-Community 
transactions. 
The Commission therefore considers it appropriate for the 
Grand Duchy of Luxembourg to be authorized to apply the 
planned particular measures with effect from 1 January 1993 
until 31 December 1996, the latter being the envisaged date 
of expiry of the transitional arrangements as specified in 
Article 281 of the amended Sixth Directive. 
& 
Proposal for a 
COUNCIL DECISION 
authorizing the Grand Duchy of Luxembourg to apply particular 
measures in accordance with Article 22(12)(a) and (b) of the 
Sixth Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States relating to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991. 
(presented by the Commission) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, 
Having regard to the 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 assessment0' , as amended by 
Council Directive 91/680/EEC of 16 December 1991 
supplementing the common system of value added tax and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal frontiers<2> , and in particular Article 22 thereof, 
Having regard to the proposal from the Commission, 
Whereas, under Article 22(12) of the Sixth Directive, the 
Council, acting unanimously on a proposal from the 
Commission, may authorize any Member State to introduce 
particular measures to simplify the statement obligations 
(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
**) 
laid down in paragraph 6(b) of Article 22; whereas Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
subparagraphs (a) and (b) of Article 22(12); 
Whereas the Government of Luxembourg, by letter received by 
the Commission on 29 July 1992, has requested authorization 
of simplification measures which take the form laid down in 
subparagraphs (a) and (b) of Article 22(12); 
Whereas the authorization will be temporary; 
Whereas the particular measures will not effect the European 
Communities' own resources arising from value added tax, 
HAS ADOPTED THIS DECISION : 
l>o 
Article 1 
As provided for by Article 22(12) of the Sixth Council 
Directive 77/388/EEC, as amended by Council Directive 
91/680/EEC, the Grand Duchy of Luxembourg is hereby 
authorized, with effect from 1 January 1993 until 
31 December 1996, to introduce particular measures in 
accordance with subparagraphs (a) and (b) of Article 22(12), 
to simplify the obligations laid down in paragraph 6(b) of 
Article 22 regarding recapitulative statements. 
Article 2 
This Decision is addressed to the Grand Duchy of Luxembourg 
Done at Brussels, 1992 
For the Council 
The President 
lA 
COMMISSION OF THE EUROPEAN COMMUNITIES 
Proposal for a 
COUNCIL DECISION 
authorizing the Italian Republic to apply a particular 
measure in accordance with Article 22(12)(a) of the Sixth 
Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States relating to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991 
(presented by the Commission) 
M. 
EXPLANATORY MEMORANDUM 
By letter received by the Commission on 30 July 1992, the 
Italian Government submitted a request for the authorization 
of a particular measure based on Article 22(12) of the 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^ , as amended by Council Directive 
91/680/EEC of 16 December 1991 supplementing the common 
system of value added tax and amending Directive 77/388/EEC 
with a view to the abolition of fiscal frontiers 
According to Article 22(6)(b), every taxable person who has 
supplied goods under the conditions laid down in Article 
28c(A), and who is identified for purposes of value added tax 
in accordance with Article 22(1)(c), shall submit a 
recapitulative statement. The recapitulative statement shall 
be drawn up for each calendar quarter and shall specify the 
persons acquiring goods identified for purposes of value 
added tax to whom goods have been supplied under the 
conditions laid down in Article 28c(A). Article 28c(A) 
provides for the exemption of intra-Community supplies of 
goods. 
Article 22(12) stipulates that, acting unanimously on a 
proposal from the Commission, the Council may authorize any 
Member State to introduce particular measures to simplify the 
statement obligations laid down in Article 22(6)(b). Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
33 
subparagraphs (a) and (b) of Article 22(12). 
The particular measure that is the subject of the attached 
proposal for a Decision is of the form laid down in 
subparagraph (a) of Article 22(12), and is designed to 
simplify the administrative obligations of persons engaged in 
intra-Community trade after 1 January 1993, without 
jeopardizing the proper monitoring of intra-Community 
transactions. 
The Commission therefore considers it appropriate for the 
Italian Republic to be authorized to apply the planned 
particular measure with effect from 1 January 1993 until 
31 December 1996, the latter being the envisaged date of 
expiry of the transitional arrangements as specified in 
Article 281 of the amended Sixth Directive. 
^ 
Proposal for a 
COUNCIL DECISION 
authorizing the Italian Republic to apply a particular 
measure in accordance with Article 22(12)(a) of the Sixth 
Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States relating to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991. 
(presented by the Commission) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, 
Having regard to the 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 assessment05 , as amended by 
Council Directive 91/680/EEC of 16 December 1991 
supplementing the common system of value added tax and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal frontiers'" , and in particular Article 22 thereof, 
Having regard to the proposal from the Commission, 
Whereas, under Article 22(12) of the Sixth Directive, the 
Council, acting unanimously on a proposal from the 
Commission, may authorize any Member State to introduce 
particular measures to simplify the statement obligations 
(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
35' 
laid down in paragraph 6(b) of Article 22; whereas Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
subparagraphs (a) and (b) of Article 22(12); 
Whereas the Italian Government, by letter received by the 
Commission on 30 July 1992, has requested authorization of a 
simplification measure which takes the form laid down in 
subparagraph (a) of Article 22(12); 
Whereas the authorization will be temporary; 
Whereas the particular measure will not effect the European 
Communities' own resources arising from value added tax, 
HAS ADOPTED THIS DECISION : 
"3>6 
Article 1 
As provided for by Article 22(12) of the Sixth Council 
Directive 77/388/EEC, as amended by Council Directive 
91/680/EEC, the Italian Republic is hereby authorized, with 
effect from 1 January 1993 until 31 December 1996, to 
introduce a particular measure in accordance with 
subparagraph (a) of Article 22(12), to simplify the 
obligations laid down in paragraph 6(b) of Article 22 
regarding recapitulative statements. 
Article 2 
This Decision is addressed to the Italian Republic 
Done at Brussels, 1992 
For the Council 
The President 
ï? 
COMMISSION OF THE EUROPEAN COMMUNITIES 
Proposal for a 
COUNCIL DECISION 
authorizing the Kingdom of the Netherlands to apply 
particular measures in accordance with Article 22(12)(a) and 
(b) of the Sixth Council Directive 77/388/EEC of 17 May 1977 
on the harmonization of the laws of the Member States 
relating to turnover taxes, as amended by Council Directive 
91/680/EEC of 16 December 1991 
(presented by the Commission) 
M 
EXPLANATORY MEMORANDUM 
By letter received by the Commission on 4 August 1992, the 
Dutch Government submitted a request for the authorization of 
particular measures based on Article 22(12) of the 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^ , as amended by Council Directive 
91/680/EEC of 16 December 1991 supplementing the common 
system of value added tax and amending Directive 77/388/EEC 
with a view to the abolition of fiscal frontiers'" . 
According to Article 22(6)(b), every taxable person who has 
supplied goods under the conditions laid down in Article 
28c(A), and who is identified for purposes of value added tax 
in accordance with Article 22(1)(c), shall submit a 
recapitulative statement. The recapitulative statement shall 
be drawn up for each calendar quarter and shall specify the 
persons acquiring goods identified for purposes of value 
added tax to whom goods have been supplied under the 
conditions laid down in Article 28c(A). Article 28c(A) 
provides for the exemption of intra-Community supplies of 
goods. 
Article 22(12) stipulates that, acting unanimously on a 
proposal from the Commission, the Council may authorize any 
Member State to introduce particular measures to simplify the 
statement obligations laid down in Article 22(6)(b). Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
(1) O.J. NO. L 145/1, 13.6.1977 
(2) O.J. NO. L 376/1, 31.12.1991 
^ 
subparagraphs (a) and (b) of Article 22(12). 
The particular measures that are the subject of the attached 
proposal for a Decision are of the form laid down in 
subparagraphs (a) and (b) of Article 22(12), and are designed 
to simplify the administrative obligations of persons engaged 
in intra-Community trade after 1 January 1993, without 
jeopardizing the proper monitoring of intra-Community 
transactions. 
The Commission therefore considers it appropriate for the 
Kingdom of the Netherlands to be authorized to apply the 
planned particular measures with effect from 1 January 1993 
until 31 December 1996, the latter being the envisaged date 
of expiry of the transitional arrangements as specified in 
Article 281 of the amended Sixth Directive. 
/ 
I/O 
Proposal for a 
COUNCIL DECISION 
authorizing the Kingdom of the Netherlands to apply 
particular measures in accordance with Article 22(12) (a) and 
(b) of the Sixth Council Directive 77/388/EEC of 17 May 1977 
on the harmonization of the laws of the Member States 
relating to turnover taxes, as amended by Council Directive 
91/680/EEC of 16 December 1991. 
(presented by the Commission) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, 
Having regard to the 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'1 > , as amended by 
Council Directive 91/680/EEC of 16 December 1991 
supplementing the common system of value added tax and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal frontiers'" , and in particular Article 22 thereof, 
Having regard to the proposal from the Commission, 
Whereas, under Article 22(12) of the Sixth Directive, the 
Council, acting unanimously on a proposal from the 
Commission, may authorize any Member State to introduce 
particular measures to simplify the statement obligations 
(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
^ 
laid down in paragraph 6(b) of Article 22; whereas Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
subparagraphs (a) and (b) of Article 22(12); 
Whereas the Government of the Netherlands, by letter received 
by the Commission on 4 August 1992, has requested 
authorization of simplification measures which take the form 
laid down in subparagraphs (a) and (b) of Article 22(12); 
Whereas the authorization will be temporary; 
Whereas the particular measures will not effect the European 
Communities' own resources arising from value added tax, 
HAS ADOPTED THIS DECISION : 
</* 
Article 1 
As provided for by Article 22(12) of the Sixth Council 
Directive 77/388/EEC, as amended by Council Directive 
91/680/EEC, the Kingdom of the Netherlands is hereby 
authorized, with effect from 1 January 1993 until 
31 December 1996, to introduce particular measures m 
accordance with subparagraphs (a) and (b) of Article 22(12), 
to simplify the obligations laid down in paragraph 6(b) of 
Article 22 regarding recapitulative statements. 
Article 2 
This Decision is addressed to the Kingdom of the Netherlands 
Done at Brussels, * • 1992 
For the Council 
The President 
H^ 
COMMISSION OF THE EUROPEAN COMMUNITIES 
Proposal for a 
COUNCIL DECISION 
authorizing the Kingdom of Spain to apply a particular 
measure in accordance with Article 22(12)(a) of the Sixth 
Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States relating to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991 
(presented by the Commission) 
w 
EXPLANATORY MEMORANDUM 
By letter received by the Commission on 10 August 1992, the 
Spanish Government submitted a request for the authorization 
of a particular measure based on Article 22(12) of the 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'" , as amended by Council Directive 
91/680/EEC of 16 December 1991 supplementing the common 
system of value added tax and amending Directive 77/388/EEC 
with a view to the abolition of fiscal frontiers 
According to Article 22(6)(b), every taxable person who has 
supplied goods under the conditions laid down in Article 
28c(A), and who is identified for purposes of value added tax 
in accordance with Article 22(1)(c), shall submit a 
recapitulative statement. The recapitulative statement shall 
be drawn up for each calendar quarter and shall specify the 
persons acquiring goods identified for purposes of value 
added tax to whom goods have been supplied under the 
conditions laid down in Article 28c(A). Article 28c(A) 
provides for the exemption of intra-Community supplies of 
goods. 
Article 22(12) stipulates that, acting unanimously on a 
proposal from the Commission, the Council may authorize any 
Member State to introduce particular measures to simplify the 
statement obligations laid down in Article 22(6)(b). Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
lfS 
subparagraphs (a) and (b) of Article 22(12). 
The particular measure that is the subject of the attached 
proposal for a Decision is of the form laid down in 
subparagraph (a) of Article 22(12), and is designed to 
simplify the administrative obligations of persons engaged in 
intra-Community trade after 1 January 1993, without 
jeopardizing the proper monitoring of intra-Community 
transactions. 
The Commission therefore considers it appropriate for the 
Kingdom of Spain to be authorized to apply the planned 
particular measure with effect from 1 January 1993 until 
31 December 1996, the latter being the envisaged expiry date 
of expiry of the transitional arrangements as specified in 
Article 281 of the amended Sixth Directive. 
ké 
Proposal for a 
COUNCIL DECISION 
authorizing the Kingdom of Spain to apply a particular 
measure in accordance with Article 22(12)(a) of the Sixth 
Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States relating to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991. 
(presented by the Commission) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, 
Having regard to the 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 assessment0' , as amended by 
Council Directive 91/680/EEC of 16 December 1991 
supplementing the common system of value added tax and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal frontiers<2> , and in particular Article 22 thereof, 
Having regard to the proposal from the Commission, 
Whereas, under Article 22(12) of the Sixth Directive, the 
Council, acting unanimously on a proposal from the 
Commission, may authorize any Member State to introduce 
particular measures to simplify the statement obligations 
(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 
V7 
laid down in paragraph 6(b) of Article 22; whereas Article 
22(12) further stipulates that such simplification measures 
may not jeopardize the proper monitoring of intra-Community 
transactions, and may take the forms outlined in 
subparagraphs (a) and (b) of Article 22(12); 
Whereas the Spanish Government, by letter received by the 
Commission on 10 August 1992, has requested authorization of 
a simplification measure which takes the form laid down in 
subparagraph (a) of Article 22(12); 
Whereas the authorization will be temporary; 
Whereas the particular measure will not effect the European 
Communities' own resources arising from value added tax, 
HAS ADOPTED THIS DECISION : 
¥ 
Article 1 
As provided for by Article 22(12) of the Sixth Council 
Directive 77/388/EEC, as amended by Council Directive 
91/680/EEC, the Kingdom of Spain is hereby authorized, with 
effect from 1 January 1993 until 31 December 1996, to 
introduce a particular measure in accordance with 
subparagraph (a) of Article 22(12), to simplify the 
obligations laid down in paragraph 6(b) of Article 22 
regarding recapitulative statements. 
Article 2 
This Decision is addressed to the Kingdom of Spain 
Done at Brussels, • • 1992 
For the Council 
The President 

ISSN 0254-1475 
COM(92) 498 final 
DOCUMENTS 
EN 06 
Catalogue number : CB-CO-92-516-EN-C 
ISBN 92-77-49943-5 
Office for Official Publications of the European Communities 
L-2985 Luxembourg