6. 8. 82 Official Journal of the European Communities No C 203/11 
8. Article 49 (2) (b) is replaced by the following: 
'(b) in other cases, if a document establishing the 
Community status of the goods is produced.' Article 2 
This Regulations shall enter into force on 1 July 
1983. 
It shall apply with effect from 1 July 1984. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
Proposal for a 14th Council Directive on the harmonization of the laws of the Member 
States relating to turnover taxes — Deferred payment of the tax payable on importation 
by taxable persons 
(Submitted by the Commission to the Council on 9 July 1982) 
THE COUNCIL OF THE EUROPEAN COMMUNITES, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Articles 99 and 100 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Par­
liament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas the basic aim of the Treaty is to establish, 
within the framework of an economic union, a 
common market in which there is healthy competition 
and which is similar to a domestic market; 
Whereas to obligations of persons liable to pay the 
value added tax due on importation in intra-
Community trade must be laid down in the light of 
this objective, which is limited, in this context, only 
by the need to combat tax evasion within the 
Community; 
Whereas the national provisions in force in some 
Member States call for simplification; whereas this 
simplification should take the form of an appreciable 
reduction in the cost involved in the declaration of 
imports and the payment of tax due, to the advantage 
of both those liable to tax and the competent auth­
orities; 
Whereas, while leaving to the Member States the 
general responsibility for laying down the detailed 
rules for the making of import declarations and the 
ensuing payments, it is necessary to establish 
harmonized arrangements for the payment of the tax 
due on imports by persons who are liable to value 
added tax on goods which satisfy the conditions laid 
down in Article 9 (2) of the EEC Treaty or which, in 
the case of products wich are covered by the EEC 
Treaty, have been released for free circulation, such 
imports representing the bulk of intra-Community 
trade; Whereas, as the experience of certain Member States 
has shown, the deferred payment of the tax payable 
on importation under the conditions laid down in the 
second paragraph of Article 23 of Council Directive 
77/388/EEC (') best meets the requirements of 
simplification and of combating tax evasion; whereas 
deferred payment so defined means that the Member 
States authorize taxable persons not to pay the tax at 
the time of importation, on condition that this tax is 
mentioned as tax due in a return to be submitted 
under Article 22 (4) of that Directive; 
Whereas, in any event, deferred payment cannot be 
authorized for taxable persons who, being subject to 
a special scheme, are not required to submit such 
returns; 
Whereas Member States, to be in a position to 
combat tax evasion, need to know exactly which 
taxable persons use the defferred payment 
arrangements; whereas the best way to achieve this 
aim is to use a procedure of prior authorization; 
whereas it should be laid down that the authorization 
should only be refused or withdrawn when the 
honesty in tax matters of the person concerned 
appears to be open to question, in view of breaches of 
Customs legislation or of legislation relating to 
turnover taxes as established under the administrative 
or judicial procedures in force in the Member States. 
Whereas the use of the deferred payment 
arrangements should be limited to taxable persons 
established within the country for goods which they 
import for the purposes of their taxable activities; 
Whereas Member States should be authorized to 
apply more liberal measures than the Community 
provisions, and in particular to extend those 
provisions to imports of goods which are not in free 
circulation at the time of their importation; 
(') OJNoL 145, 13.6. 1977, p. 1. 
No C 203/12 Official Journal of the European Communities 6.8.82 
Whereas the introduction of the deferred payment 
arrangements may have consequences for the budgets 
of some Member States; whereas they should be 
authorized to spread these consequences over a 
period of time, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Article 23 of Directive 77/388/EEC is hereby 
replaced by the following: 
'Article 23 
Obligations in respect of imports 
1. As regards imported goods, Member States 
shall lay down, subject to the following 
provisions, the detailed rules for the making of 
the declarations and payments. 
2. As regards imports of goods which: 
— satisfy the conditions laid down in Article 9 
(2) of the EEC Treaty, 
— or, in the case of products which are covered 
by the EEC Treaty, have been released for 
free circulation, 
Member States shall authorize any taxable person 
who so requests not to pay the tax payable on 
importation at the time when the goods enter the 
territory of the country, provided that the tax is 
shown as tax payable and, where appropriate, as 
deductible on the first return submitted after the 
importation, pursuant to Article 22 (4). 
Member States shall apply the same provisions to 
any taxable person who so requests in respect of 
the tax payable upon the declaration for home use 
of goods which fulfil the conditions mentioned in 
the preceding subparagraph and which have been 
placed upon importation under one of the 
arrangements provided for in Article 16(1) (A) or 
under arrangements for transit or temporary 
admission. 
The abovementioned authorization shall be issued 
only for goods intended to be used for the 
purposes of the taxable transactions of taxable 
persons. 
3. For the purposes of paragraph 2, the person 
liable for payment of the tax within the meaning 
of Article 21 (2) shall be the recipient of the 
goods designated on the documents relating to 
their importation of declaration for home use. 
4. In order to be able to benefit from the 
provisions of paragraph 2, the taxable person must 
have a fixed establishment within the territory of 
the country in question. 5. The authorization referred to in paragraph 2 
shall be issued in writing within two months of 
the application being submitted. It shall be granted 
for an unlimited period and shall be valid for any 
goods imported by the taxable person after it has 
been issued. A copy of the authorization must be 
produced to the competent authorities when the 
import formalities are carried out. 
The authorization shall cease to be valid if the 
taxable person no longer meets the conditions laid 
down in the preceding paragraphs. 
6. The issue of the authorization may not be 
subject to the provision of a guarantee of any 
kind whatever. 
The competent authorities may refuse or 
withdraw authorization in respect of persons who 
have committed breaches of customs legislation or 
of the legislation relating to turnover taxes 
involving fraud established under the 
administrative or judicial procedures in force in 
the Member States. 
7. Member States may: 
— extend the provisions of the foregoing 
paragraphs to imported goods which do not 
fulfil the conditions mentioned in the first 
subparagraph of paragraph 2, 
— apply the provisions of the foregoing 
paragraphs to taxable persons not established 
within the territory of the country, 
— apply provisions which provide automatic 
authorization for all or certain taxable 
persons, in respect of all or a part of their 
imports. 
The provisions applicable to taxable persons not 
established within the Community may under no 
circumstances be more favourable that those 
applicable to taxable persons established in a 
Member State.' 
Article 2 
1. Member States shall bring into force the 
provisions necessary to comply with this Directive as 
from 1 January 1984. 
2. During the year 1984, those Member States for 
which implementation of this Directive may have 
budgetary implications may limit the use of the 
deferred payment system mentioned in paragraph 1 to 
one half of the tax payable on imports qualifying for 
such deferred payment. 
3. Member States shall inform the Commission of 
the provisions which they adopt for the purpose of 
implementing this Directive. 
Article 3 
This Directive is addressed to the Member States.