25.1.93 OfficialJournaloftheEuropeanCommunities NoC19/53
thecomparisonbetweenthedeclarationlodgedintheprovidedintheotherMemberStateswillserveasa
countryoforiginandthoselodgedinrespectofservicesmeansofverification .
DoneatBrussels,24November1992.
TheChairman
oftheEconomicandSocialCommittee
SusanneTIEMANN
OpinionontheproposalforaCouncilDirectiveamendingDirective77/388/EECand
introducingSimplificationMeasures
(93/C19/19)
TheCouncildecidedon10November1992,inaccordancewithArticle198oftheTreaty
establishingtheEuropeanEconomicCommunity,toasktheEconomicandSocialCommittee
foranOpinionontheabovementioned proposal.
TheCommitteedecidedtoappointMrGiacomelliasRapporteur-General responsiblefor
preparingitsworkonthematter.
Atits301stPlenarySession(meetingof24November1992)theEconomicandSocial
CommitteeadoptedunanimouslythefollowingOpinion.
1.Introduction
1.1.IntheabsenceofanagreementintheCouncil
ontheintroductionoftheprincipleofValueAdded
Tax(VAT)onintra-Community tradebeinglevied
inthecountryoforigin,andasrateshavenotbeen
harmonisedwithinasufficientlyreducedrange,Direc­
tive91/680/EECof16December1991introducedtran­
sitionalarrangementswherebychecksandformalities
atinternalCommunityfrontierswouldbeabolished
from1January1993,whentheSingleMarketcomes
intoforce,whileratedifferentialsintheMemberStates
andtaxationinthecountryofdestinationwouldbe
maintained .
1.2.Majorchangescoveringbothintra-Community
tradeandtransactionswithnon-ECcountrieswerethus
madetotheSixthVATDirective.
1.3.Inaccordancewiththecommitment madewhen
Directive91/680/EECwasadoptedon16December1991,measureshavebeentakentofacilitatethe
implementation andapplicationofthetransitional
arrangements .Theaimofthesemeasuresistosimplify,
inthetruesenseoftheterm,theproceduresfortaxing
certaintransactions .Inaddition,theyhelptoclarify
thetaxprincipleswhichwillapplyfrom1January
1993.
1.4.Totheextentthatthesimplificationandclarifi­
cationmeasuresfulfiltheexpectationsofbusiness
circlesandanswerstheconcernsexpressedbytheMem­
berStateswhenDirective91/680/EECwastransposed
intonationallaw,theESCapprovesthepresentpro­
posal.Butwhilethisappliestotheproposal'scontents
(whichdonotmodifythetransitionalarrangementsfor
VAT)andaims(simplificationandclarification),the
ESChasfarmorereservationsabouttheproposal's
formandtheextremelyshort,orevenclearlyinad­
equate,periodoftimeallowedbetweennowand1
January1993foranalyzingeachofthearrangements
proposedandconsultingthetradinginterestscon­
cerned.

NoC19/54 OfficialJournaloftheEuropeanCommunities 25.1.93
2.Generalcomments
2.1.Theadditionalmeasuressupplementing Council
Directive91/680/EECof16December1991concern
boththeactualsimplification oftheproceduresfor
taxingcertaintransactionsandtheclarificationofthe
principlesoftaxationtobeappliedfrom1January
1993.thedomesticrecipientoftheservice]taxablewithina
MemberStatewherethetraderisnotestablished,the
SixthVATDirectiveimposesobligationswhichdiffer
dependingontheMemberStateinwhichthesetrans­
actionsareeffected.Underthepresentproposalsuch
transactionswouldbetreatedinthesamewaywhatever
theMemberStateconcerned.Whiletheprinciplesof
theSixthVATDirectivewouldbemaintained ,the
arrangementscurrentlyofferedasoptionsinArticle
21(1)(a)[taxabletransactionsotherthanthosereferred
toinArticle9(2)(e)]wouldbemadegenerallyapplicable
inallMemberStates.Twoproceduresmaybechosen:
thetraderperformingthetaxabletransactionandsub­
jecttoforeigntaxmayeitherdesignateataxrepresenta­
tivetopaytaxinthecountrywherethetransactionis
performed,ordesignatetherecipientofthegoodsor
servicesasthepersonliableforpaymentofthetax.In
thelattercasethetraderwouldnothavetobeidentified
forVATpurposesinaMemberStatewhereheisnot
established .2.2.Theirgeneralaimistosimplifytaxprocedures
foroperatorsandtheadministrations oftheMember
States.Thetaxationprinciplesanddeclarationpro­
ceduresdefinedbytheDirectiveof16Decemberhave
notbeenchanged.
2.3.Theexplanatorymemorandum dividesthepro­
posalsintofivegroups:
2.3.1.Additionalmeasureswhichclarifythewording
ofsomeoftheprovisionsoftheSixthVATDirective,
asamendedbyDirective91/680/EEC.2.3.5.Afinalsetofadditionalmeasuresrelatesto
thechangeoverfromtheprovisionsinforceuntil31
December1992tothosewhichwillenterintoforceon
1January1993.IntheSingleMarkettheconceptsof
importationandexportationwillhavedisappeared ;one
willspeakinsteadoftheplaceofacquisitionandthe
placeofdeliveryrespectively .Theadditionalmeasures
willapplytotransactionsinvolvingamovementof
goodsbetweenMemberStateswhichbeginbefore1
January1993andarecompletedafter31December
1992,whentheimport/exportprocedureforintra­
Communitytradehasbeenabolished.Withoutthepro­
posedmeasuressuchtransactionscouldresultindefini­
tivesituationsofeitherdoubletaxationornon-taxation
creatingunequaltreatmentwithintheCommunity .2.3.2.Simplification measuresaretobeintroduced
forthetaxtreatmentoftransactionseffectedwiththird
territoriesrelatingtogoodswhichrankasCommunity
goodsundercustomslegislation.Themeasureswill
applytothepresentationoftheprinciplesoftaxation
andtheapplicationtothesetransactionsofthesametax
provisionsasthoseapplicabletoanynon-Community
goodsenteringthecustomsterritoryoftheCommunity .
3.Specificcomments2.3.3.Forintra-Community tradeinproductssub­
jecttoexciseduty,therulesfortheimpositionofVAT
areadaptedtotheprovisionsofDirective92/12/EEC
of25February1992onthegeneralarrangementsfor
productssubjecttoexcisedutyandontheholding,
movementandmonitoringofsuchproducts,aDirective
whichisitselfcurrentlythesubjectofaproposal
[COM(92)426final]seekingtoamendandsimplify
certainofitsarticles.Thesimplification measuresput
forwardinthepresentproposalwillobviatetheneed
fortraderswhoarenotsubjecttothegeneralarrange­
mentsfortaxingtheirintra-Community acquisitionsto
beidentifiedforVATpurposessolelybecausetheybuy
productssubjecttoexcisedutyfromotherMember
States.Insuchcasestheproceduresforapplyingexcise
dutiesmaybeusedforapplyingVAT.Thiswillresult
inasimplificationoftheformalitiesfortradersandof
theVATadministrative burdenfacingMemberStates.3.1.AsregardsVAT,alltraders,allsectorsandall
individualheadsofbusinesseshavealreadybeenfaced
inthepastwithobscuretexts,suchastheDirectiveof
17May1977(77/388/EEC),theso-calledSixthVAT
Directive,whichhasfinallybeendigestedbythose
concerned,andtheDirectiveof16December1991
amendingtheSixthVATDirective,whichabolished
borderchecksandintroducedtransitionalarrange­
mentsfortradeingoodsbetweenMemberStates,a
directivewhichhasbeenextremelydifficultfortraders
tounderstandandwhich,barely45daysbeforethe
deadlineof1January1993,hasstillnotyetbeenfully
incorporatedintonationallaw.2.3.4.Forsuppliesofgoodsandservices[otherthan
thosereferredtoinArticle21(l)(b)oftheSixthVAT
Directive:foreignsupplierjointlyliablefortaxwith

25.1.93 OfficialJournaloftheEuropeanCommunities NoC19/55
3.8.Points2and3
3.8.1.AsregardsArticle7,referencemustbemade
toDirective91/680/EEC.3.2.Thepresentproposalisnoexception.Apart
fromthefactthatitsauthorshavewaitedmorethan
tenmonthsbeforebringingoutaverylongtextwhich
mustalsocomeintoforceon1January1993,thetext
itself,whileclaimingtocontainmeasurestomake
thingssimplerandclearer,hasallthefaultsofa23­
pagesupplement,withalargenumberofreferences,
superimpositions andadditionswhichmodify,amend
orexpandtwopreviousdirectivesof22and19pages
respectively (intheOfficialJournal).3.9.Point4
3.9.1.ReferencemustagainbemadetoDirective91/
680/EEC.AsregardstheactualnewwordingofArticle
8(l)(c),itismoreexplicitandshouldensurethatthe
Directiveisappliedproperly.3.3.Stillbearinginmindtheremarkswhichhave
justbeenmadeonthelatenessoftheproposal,its
complexity,thetightnessofthedeadlinesetfortheESC
tostateitspositionandthehastinesswithwhichthe
'simplification 'and'clarification'measureswillhave
tobeimplemented ,eveniftheirunanimousadoption
bytheCouncilandincorporationintothenationallaws
oftheMemberStatescanreasonablybecontemplated
for1January1993,thesixteenorsointroductory
recitalstotheproposaldonotcallforanyparticular
comments .3.10.Point5
3.10.1.Article11(B)(1)oftheSixthVATDirective
hasbeenamendedbyDirective91/680/EEC.Itthistext
whichpoint5isproposingtoreplace.Referenceshould
thereforebemadetothe1991Directive .
3.10.2.Theclarificationofthenewwordingisuseful
andnecessary,aftertheamendmentinpoint2.Itwill
meanthat,forimporttaxationpurposes,importsof
goodswillbeincludedfromterritorieswhich,while
formingpartofthecustomsterritoryoftheCom­
munity,arethirdterritoriesinthecommonVAT
system.3.4.Althoughitdoesnotseemlikeit,theproposal
hasonlythreearticles:thefirstoftheseconsistsof24
pointscontainingthemainbodyoftheprovisions,the
twoothersmerelydealwithpointsoforder.
3.5.Thecommentswhichfollowthereforerefer
mainlytothedifferentpointsofArticle1,totheextent
thatitsprovisionsrequireexplanationoramendment .
3.11.Point6
3.6.Article1
3.6.1.Tohelpthereaderandanswertraders'calls
forclearertexts,theintroductiontothe24pointsof
Article1shouldreadasfollows:3.11.1.Article12hasnotbeenexpandedoramended
byDirective91/680/EEC.Itisthereforetheinitialtext
oftheSixthVATDirectiveof1977.However,the
wordingofArticle10(3)wasreplacedin1991,sothe
newtextproposedinpoint6forArticle12(1)(b)should
beexpandedtoread:
'Inthecasesprovidedforinthesecondandthird
sub-paragraphs ofArticle10(3),asamendedby
Directive91/680/EECof16December1991,therate
applicableshallbethatinforceatthetimewhen
thetaxbecomeschargeable.''Directive77/388/EECof17May1977,asamended
byDirective91/680/EECof16December1991,is
herebyamendedasfollows:'
3.6.2.Thetitleoftheproposalshouldbeamended
accordingly .
3.12.Point7
3.7.Point1
3.12.1.Article14(l)(c)hasbeenamendedbyDirec­
tive91/680/EEC.Referenceshouldthereforebemade
tothelatter.
3.12.2.Theexplanationgivenfortheproposed
deletionofpoint(c),asaresultoftheamendments
madetoArticle7(3)(seepoint3),isplausible.3.7.1.ItshouldalsobestatedthatArticle3(4)isa
provisionamendedbyDirective91/680/EEC,especially
asinsomeofthepointswhichfollowthemodifications
oradditionsconcerntheunamendedarticlesorpara­
graphsoftheSixthVATDirective77/388/EEC.

NoC19/56 OfficialJournaloftheEuropeanCommunities 25.1.93
3.13.Point8 3.14.3.Point11
3.13.1.Exceptforaslightamendmentbythe1991
Directive,Article15(2)haskepttheoriginaltextofthe
SixthVATDirective.Theproposedamendmentadapts
theexemptionsonexportationsolelytorelationswith
thirdcountriesorterritories.Asregardsthelatter,
referenceshouldbemadetothedetailsofArticle3,
whichitisproposedtoamendwithregardtothestatus
ofthePrincipalityofMonacoandtheIsleofMan.
3.14.Points9to24dealentirelywithprovisions
introducedbythenewTitleXVIaofDirective91/680/
EECconcerningtransitionaltaxationarrangementsfor
tradebetweenMemberStates(see1.1above).Tomake
thetextclearertothetradersconcerneditwouldhave
beenpreferabletorenumbertheamendmentstoreflect
theapproachof1January1993.3.14.3.1.Thisdealswiththeinsertionofthenew
paragraph (la)inArticle28a,whichcoversthepro­
ceduresandconditionsunderwhichintra-Community
acquisitionsofgoodseffectedbyataxablepersonor
byanon-taxablelegalpersonareexemptedfromVAT,
namelywhentheyaremadeby:
—ataxablepersonwhoiseligiblefortheflatrate
schemeprovidedforinArticle25(oftheSixthVAT
Directive—Commonflatrateschemeforfarmers);
—ataxablepersonwhocarriesoutonlysuppliesof
goodsorservicesinrespectofwhichVATisnot
deductible;
—anon-taxablelegalperson;
—whenacquisitionsdonotexceedanannualthres­
holdlaiddownbytheMemberStatesbutwhich
maynotbelessthanECU10000,providedthatthis
thresholdhasnotbeenexceededduringtheprevious
calendaryear;theacquisitionsmaynotbenew
meansoftransportorgoodssubjecttoexciseduty.
3.14.4.Althoughtheexplanationsaccompanying the
explanatorymemorandum speak,inconnectionwith
points9,10and11,ofarearrangement oftheprovisions
ofDirective91/680/EECandofasimplification of
theprocedureforapplyingthederogationfromthe
principleoftaxation,onedoubtswhethertheobjective
willbeachievedasregardstradersbefore1January
1993.Butitistruethatthedraftingchangesmakeit
possibletoconfirmtheobligationofVATidentification
incumbentontraderssubjecttothegeneraltaxrules
onacquisitionsandtoexcludefromthisobligation
tradersliablefortaxatthepointofdestinationsimply
throughhavingacquiredgoodssubjecttoexciseduty.3.14.1.Point9
3.14.1.1.Theinsertionofparagraph3.14abovedis­
penseswiththeneedtoreferateachpointtoDirective
91/680/EEC.
3.14.5.Pont123.14.1.2.Theproposalplanstoreplacethesecond
sub-paragraph ofArticle28a(l)(a)byanewtext.The
textcouldbeclearifreferencewasnotmadetothe
conditionssetout'inparagraphla',whichonlybecome
apparentinpoint11;referencecouldbemadetothis
point.Itcouldbesupposedthatthetextreplacesallof
thesecondsub-paragraph ,includingthefirst,second
andthirdindents.Ifthiswerethecase,mentionshould
bemadehereofthedeletionoftheseindents,which
areincludedinparagraphla,sincethethirdsub-para­
graphisretained.3.14.5.1.Asub-paragraph istobeaddedtoArticle
28bA(2).Thiswillsupplementthesimplification
measuresadoptedwithrespecttothepersonliablefor
paymentofthetaxandallowthemtobeeffectively
implementedwhenataxablepersonmakesanintra­
CommunityacquisitionofgoodsinaMemberStatein
whichheisnotestablishedforthepurposesofasupply
withinthatMemberState.
3.14.2.Point10
3.14.6.Pont13
3.14.2.1.ThisstillreferstoArticle28a(l),towhich
anewpoint(c)isaddedimposingVAToncertain
intra-Community acquisitionsofgoodssubjectto
excisedutiesandforwhichexcisedutiesbecomecharge­
ablewithintheterritoryofthecountryinaccordance
withDirective92/12/EECreferredtoinparagraph
2.3.3.3.14.6.1.Itisproposedherethatpoint(c)inArticle
28c(A)bereplacedbyanewtextwhichismoreexplicit
andadaptedtotheexemption,undercertainconditions,
ofdeliveriesofproductsliableforexcisedutywithin
theCommunityeffectedfortaxablepersonsornon­
taxablelegalpersonswhoqualifyforthederogation

25.1.93 OfficialJournaloftheEuropeanCommunities NoC19/57
transfersofgoodsonwhichthetaxischargeable .For
acquisitionsofproductssubjecttoexcisedutyeffected
outsidetheduty-suspension regime,anewprovisionis
tobeintroducedwhichwillreducethetaxableamount
wherethepersonacquiringthegoodsobtainsarefund
oftheexcisedutiespaidintheMemberStateinwhich
theproductsarereleasedforconsumption .
3.14.9.2.Points17and18thereforeseemtofitin
withtheeffortatsimplificationandclarificationwhich
issaidtobethebasisofthecurrentproposal.setoutinthesecondsub-paragraph ofArticle28a(l)(a),
whenthedispatchortransportofthegoodsiscarried
outinaccordancewithArticle7(4)and(5),orArticle
16ofDirective92/12/EEC,whichisreferredtoinpoint
1.1above.Theexemptionwillnotapplytotaxable
personswhobenefitfromthetaxexemptionsetoutin
Article24(Specialschemeforsmallundertakings ).
3.14.6.2.Asregardsexemptions,apoint(d)istobe
addedtoArticle28c(A)whichreferstoArticle28a(5)(b)
(transferbyataxablepersonofgoodsfromhisunder­
takingtoanotherMemberState).Thesameexemption
willapplytodeliveriesmadeonbehalfofanother
taxableperson.
3.14.6.3.Asregardsthemovementofproductssub­
jectliableforexciseduty,thingswillbesimplerbecause
tradersandtheadministrative authoritieswillbe
allowedtomakeuseoftheobligationslaiddownwith
respecttoexcisedutiesforthepurposesofapplying
VAT.Thenewpoint(d),whichisalsointendedto
simplifymatters,makesitpossibletoadapttheexemp­
tionsprovidedforundertheprecedingpointstocases
oftransfersofgoodstreatedassupplieseffectedfor
consideration .3.14.10.Point19
3.14.7.Point143.14.10.1.Article28f,whichmodifiesArticle17(2),
(3)and(4)oftheSixthVATDirectiveof17May1977
asregardstherighttoadeduction,istobeexpanded
bytheadditionofasub-paragraph toArticle17(4);
thisadditionwillparticularlyrefertotheperiodof
applicationofthetransitionalarrangements (seepoint
1.1above).Duringthisperiodthetaxdueorpaidin
oneMemberStatemaynotbedeductedinanother
MemberState;butitmayonlyberefundedunderthe
conditionslaiddowninArticle17(3)and(4)ofthe
amendedSixthVATDirective.Thenewtextwill
guaranteetherighttoarefundinthecaseoftraders
whopurchasegoodsorservicesin,orimportgoods
into,aMemberStateinwhichtheyarenotthemselves
liabletotax.Suppliesofgoodstransportedtoanother
MemberStatebyoronbehalfofthepersonacquiring
themarenotcovered,soastoavoidtheriskoftax
evasion.
3.14.10.2.Theamendmentsproposedinpoint19are
approved,sincetheyguaranteetherefundofthetax
leviedwithinaMemberStateonpersonsnotliablefor
tax.3.14.7.1.ThetextreplacingArticle28c(E),'Other
Exemptions',willclarifytheconditionsunderwhich
theexemptionsthatMemberStatesimplementpursuant
toArticle16(1)or(2)alsoapplytointra-Community
trade.Tothisend,Article16oftheSixthVATDirective
willreceiveanadditionalparagraph (la)andArticle
16(2)asamendedbyDirective91/680/EECwillundergo
adaptationsandreceivetwoadditionalsub-paragraphs
consistentwiththesameexemptionmeasures.
3.14.8.Points15and16
3.14.11.Point20
3.14.8.1.Article28d(3)istobereplacedbyanew
textandthesecondsub-paragraph ofArticle28d(4)
willbeexpandedinordertodefinethemomentatwhich
thetaxbecomeschargeableforbothintra-Community
acquisitionsofgoods(formerlyimports)andintra­
Communitysuppliesofgoods(formerlyexports)effect­
edexemptofVAT.
3.14.9.Points17and183.14.11.1.InArticle28gofDirective91/680/EEC,
whichreplacesthetextofArticle21oftheSixthVAT
Directive77/388/EECrelatingtopersonsliabletopay
thetaximposedbytheTreasury,itisproposedto
replacethenewArticle21(1)(a),(b),(c)and(d)bytexts
aimedatmakingitpossiblethroughouttheCommunity
fortaxablepersonsnotestablishedintheMemberState
inwhichtheyeffecttaxabletransactionstodesignatea
taxrepresentative orthepersonforwhomthetrans­
actioniseffectedasthepersonliableforpaymentof
thetax.Asaresult,suchtraders'obligationsregarding
declarationswillbeeasedwithoutaffectingthefunda­
mentalprinciplesbehindsuchtaxation.However,an
individualmaynotbedesignatedforthispurpose.
3.14.11.2.Asregardssuppliersofservicesforwhich
thetransitionalarrangementsaltertheplaceoftax­
ation,thecustomermaynotbethepersonliablefor3.14.9.1.Thesecondsentenceinthefirstsub-para­
graphofArticle28e(l)isreplacedbyanewtextanda
sentenceisaddedtothesecondsub-paragraph .Finally,
paragraphs (2)and(3)ofArticle28earetoberenum­
bered(3)and(4)toenableanewparagraph (2)tobe
inserted.Tosumup,additionsaretobemadetothe
referencestoArticle11oftheSixthVATDirective
concerningtheelementstobetakenintoaccountin
establishingthetaxableamountforintra-Community

NoC19/58 OfficialJournaloftheEuropeanCommunities 25.1.93
paymentofthetaxunlessheisataxablepersonora
non-taxablelegalpersonidentifiedforVATpurposes.
3.14.11.3.Accordingtotheexplanatorymemor­
andumthisisalsoasimplificationmeasure.importedfromthirdcountriesandintra-Community
trade.Toavoidanyhiatusasregardstaxation,these
transactionsremainsubjecttotheprovisionsinforce
priorto1January1993untilthegoodsareremoved
fromthese'suspensive'regimes.Toavoidanyriskof
non-taxation ,removalistreatedasanimportationof
goodsundertheprovisionsinforcefrom1January
1993.AccordingtoArticle7(2)ofDirective91/680/
EEC,importationisdeemedtohavetakenplaceinthe
MemberStateofremovalfromtheregimetowhichthe
goodsweresubjectbefore1January1993.3.14.12.Point21
3.14.12.1.Followingonfrompoints9,10and11,
thepurposeoftheproposedamendmentstoArticle28h
ofDirective91/680/EEC,whichreplacesthetextof
Article22oftheSixthVATDirectiveconcerningthe
obligationsofdomestictax-payers,istoensurethat
anytradercoveredbythegeneralschemefortaxation
ofintra-Community acquisitionsofgoodsisgivena
VATidentification numberandisthusabletoreceive
fromanotherMemberStategoodsexemptfromthetax
dueinthatotherMemberState.3.14.14.3.Transactions effectedinsimilarconditions
receiveequivalenttreatment.ImportsfromotherMem­
berStates,bydefinitioneffectedbefore1January1993,
aretaxedinthesameway,whetherornotthecharge­
ableeventgivingrisetothetaxhasbeendeferred.
Importsfromthirdcountrieseffectedbefore1January
1993butnotyettaxedatthatdatewillbesubjectto
thesameprovisionsasiftheyhadbeeneffectedafter
31December1992.Thesegoodswillbedeemednotto
haveenteredtheCommunityuntiltheregimeunder
whichtheywereplacedin1992—orearlier—comesto
anend.Article7(3)ofDirective91/680/EECof16
December1991canthereforebeappliedtothem.3.14.13.Point22
3.14.13.1.Article28iontheSpecialschemeforsmall
undertakings ,whichamplifiesArticle24(3)oftheSixth
VATDirective,isreplacedbyanewtextwhichseeks
toinsertinthepresenttext,after'Article28c(A)',the
phrase'aswellassuppliesofgoodsandserviceseffected
byataxablepersonwhoisnotestablishedinthe
territoryofthecountry'.
3.14.13.2.Thismeansthat,inadditiontodeliveries
ofnewvehiclesundertheconditionssetoutinArticle
28c(A),deliveriesofgoodsandsuppliesofservices
effectedbythetaxablepersonsconcernedarealso
excludedfromthetaxexemptionprovidedforinArticle
24(2)oftheSixthVATDirective.
3.14.13.3.Itmustbesaidthattheexplanationof
point22containedintheexplanatorymemorandum is
difficulttounderstandatfirstreading.3.14.14.4.Article28n(2),accordingtoArticle7(1)of
Directive91/680/EEC,treatstheendofcertaininternal
Communitytransitoperationsinthesamewayasan
importationofgoods.However,thistreatmentonly
appliestosuchoperationsinitiatedforthepurposesof
asupplyoftaxablegoodseffectedpriorto1January
1993.Anysupplyofgoodseffectedafter31December
1992byataxablepersonwillautomatically becovered
bythetransitionalarrangements .Moreover,suchtreat­
mentwillonlyapplytosuppliesofgoodswhichhave
qualified,orareeligible,foranexemptionintheMem­
berStatefromwhichthetransportleavesbyvirtueof
thefactthatthegoodsarebeingexportedtoanother
MemberState.Inthiswaycasesofdoubletaxationare
avoided.
3.14.14.Point23
3.14.14.5.Bywayofderogation,specialmeasures
willbetakensothatthetaxisnotchargedincases
wheregoodsarere-exportedoutsidetheCommunity
orredispatchedtotheMemberStatefromwhichthey
weretemporarilyexported.3.14.14.1.Thepresentproposalplanstoaddan
Article28ntothetextofDirective91/680/EECof16
December1991;thetextwillconcernthechangeover
fromtheprovisionsinforceuntil31December1992to
thosewhichwillenterintoforceon1January1993.
3.14.14.2.Itisforeseeable,evencertain,thatVAT
willnothavebeenchargedonsomeimportsofgoods
effectedpriorto1January1993.Inthecaseofgoods
placedunderatransitortemporaryimportationregime,
thechargeableeventforthetaxonimportationwould
havebeendeferreduntilthegoodswereremovedfrom
thatregime,inaccordancewiththeprovisionsinforce
before1January1993,whichconcernbothgoods3.14.14.6.Thesamemeasureswillapplytomeans
oftransportacquiredorimportedinaccordancewith
thegeneralconditionsoftaxationinforceonthedom­
esticmarketofaMemberState,orputintoservicefor

25.1.93 OfficialJournaloftheEuropeanCommunities NoC19/59
thefirsttimebefore1January1988,orforwhichthe
taxduewouldbeinsignificant .Thesespecialprovisions
willconsiderablysimplifythetaxarrangements for
meansoftransportplacedunderanationalVAT­
exempttemporaryimportationregimebefore1January
1993andstillsubjecttothisregimeon31December
1992.picktheirwaythroughthespaghetti-likestewofrules
andregulationstofindoutwhatistheirexactlegislative
basis,i.e.theSixthVATDirective77/388/EECorDirec­
tive91/680/EECof16December1991.
4.Conclusion
4.1.Article2statesthattheMemberStatesshall
bringintoforcesuchlaws,regulationsandadministrat­
iveprovisionsasarenecessarytoconformwiththe
proposeddirectiveon1January1993.
4.2.Onthismatterreferenceshouldbemadeto
paragraph1.4andtothecommentscontainedinpara­
graphs3.2and3.3ofthisOpinion.Theproposalhas
beenpublishedfartoolate,havingbeengestatingfor
morethantenmonths;theprovisionsthemselves,which
aresupposedtosimplifyandclarifythings,areinfact
highlycomplex;verylittletimehasbeenleftfor
enactingthedirectiveateitherECornationallevel;the
tradersconcernedhavereceivedfartoolittleinfor­
mationorguidance;itisfearedthattherewillbethe
mostseveredifficulties,ifnottotallegislativedisorder,
whenthetimecomesforthetransitionfromthecurrent
regime,whichexpireson31December1992,andthe
newregimeduetocomeintoforceon1January1993.
4.3.ThequestionarisesofwhethertheCommission
shouldnotseekwithoutdelaytofindasolutionfor
avoidingasituationwhichmightbecomechaotic.At
anyevent,itseemsimpossiblethatallthemeasuresin
thepresentproposalcanbebroughtintoforceon1
January1993.Perhapsforthefirstfewweeksof1993
itshouldbeenvisagedtoapplyonlythemostnecessary
provisions .ItisuptotheCommission ,whoseworkgot
boggeddownafterDirective91/680/EECwasadopted
on16December1991,andwhocannotoff-loadits
responsibility ontotheMemberStates,tosubmita
practicalinterimproposalasamatterofurgency.3.14.14.7.Itisnotclearwhethersomeofthepro­
visionsreferredtoinconnectionwiththetransitional
measuresofthenewArticle28n(l),suchasArticle
14(1)(b)or(c)orArticle16(1)(A),aretobeusedwith
thewordingwhichtheyoriginallyhadinthesixthVAT
DirectiveorwiththemodifiedwordingofDirective91/
680/EEC,whichdeletedArticle14(1)(b)andreplaced
Article16(1)(A)withanothertext.
Inparagraph2ofthenewarticle,Article7(1)doubtless
derivesfromDirective91/680/EEC.Inpoint(a),Article
14(l)(e)ascontainedintheSixthVATDirectivehas
beenreplacedbyanothertextbyDirective91/680/EEC.
Inpoint(b),thequestionofArticle16(1)(A)hasalready
beenraisedintheprecedingparagraph .Inparagraph
3,Article7(2)mustderivefrom91/680/EEC,whilein
paragraph4,theoriginaltextofArticle10(3)referred
totherecomesfromtheSixthVATDirective77/388/
EEC,atextwhich,however,hasbeenreplacedby
Directive91/680/EECof16December1991.
3.14.14.8.Itisregrettablethatthe,toputitmildly,
vaguewordingofthedifferentparagraphsofthenew
Article28nasregardsitslegislativereferencesshows
howlittleconsideration hasbeenshownforthereader
andtheuserinaparticularlyimportanttextwhichhas
toregulatethetransitionfromtherulesinforceupto
31December1992tothoseinforcefrom1January
1993.Whilethetextmaybeunderstoodbyexpertsand
similarinitiates,onemustpitythetraders,especially
thoseinsmallandmedium-sized firms,whohaveto
DoneatBrussels,24November1992.
TheChairman
oftheEconomicandSocialCommittee
SusanneTIEMANN