NoC  136/8 Official  Journal  of the  European  Communities 31.5.79 
HAS  ADOPTED  THIS  DECISION: 
Article  1 
Member  States  shall  take  all appropriate  measures  to 
ensure  that  the  industry  situated  in their  territory 
does  not increase  its production  capacity  in respect  of 
chlorofluorocarbons. 
Article  2 
Member  States  shall  take  all  necessary  steps  to 
achieve  by 31 December  1981  a reduction  of 30 % in 
the use of chlorofluorocarbons  in aerosols  in relation 
to 1976  levels  of use. 
Article  3 
In taking  the measures  for the reduction  mentioned  in 
Article  2, Member  States  shall  consult  with  the 
Commission  with  a view  to ensuring  that  such 
measures  are consistent  with  the  proper  functioning 
of the common  market. Article  4 
Member  States  shall  provide  the Commission  with  the 
necessary  data  relating  to the  use  of chlorofluoro-
carbons  in aerosols  not  later  than  30 June  1982  in 
order  to permit  the Commission  to verify  whether  the 
reduction  referred  to in Article  2 has been  achieved  in 
relation  to each  Member  State. 
Article  5 
In the course  of the first  half  of 1982,  the measures  to 
be taken  will  be re-examined  in the  light  of the 
scientific  and  economic  evidence  available.  To this 
end, Member  States  shall  provide  the  Commission 
with the results  of any  study  of research  in this  field 
which  become  available  to them.  The  Council  shall 
adopt  not  later  than  31  December  1982,  on  a 
proposal  from  the Commission,  such  further  measures 
as may  be necessary  in the light  of this  re-examination. 
Article  6 
This  Decision  is addressed  to the Member  States. 
Amendments  to the proposal  for a seventh  Council  Directive  on the harmonization  of the 
laws of the Member  States  relating  to turnover  taxes  — common  system  of value  added 
tax to be applied  to works  of art, collectors'  items,  antiques  and  used  goods  (') 
Submitted  by the Commission  to the Council  pursuant  to the second  paragraph  of Article  149 
of the EEC  Treaty  on 16 May  1979) 
The Commission  hereby  amends  its proposal  as 
follows: 
Article  2 
Scheme  for  works  of art,  collectors'  items  and 
antiques 
— Paragraph  3 is amended  to read  as follows: 
'3. The  taxable  amount  in respect  of each 
supply  of works  of art,  collectors'  items  or 
antiques  shall  be either: 
(a) 30 % of the selling  price,  or 
(') OJNoC  26, 1.2.  1978,  p. 2. (b) the  difference,  duly  proved,  between  the 
selling  price  and  the purchase  price. 
A taxable  person  wishing  to resell  must  opt  for 
one of the  schemes  referred  to in the preceding 
subparagraph  in respect  of all supplies  effected 
during  a tax period  equal  to not  less  than  one 
year.' 
— Paragraph  5 is amended  to read  as follows: 
£5. The  following  shall  not be deductible: 
— tax  paid  by a taxable  person  wishing  to resell 
at the time  of acquisition  of the items  referred 
to in paragraph  1; 
31. 5.79 Official  Journal  of the  European  Communities No C 136/9 
— tax  paid  at the  time  of acquisition  of goods 
and services  used  for  the  purposes  of his 
activity  by a taxable  person  wishing  to resell 
who has opted  for the scheme  provided  for at 
(a) in paragraph  3. However,  the tax paid  by 
such  a taxable  person  at  the  time  of 
acquisition  of capital  goods  or of goods  and 
services  ranking  as administrative  costs  shall 
be deductible,  under  the conditions  and  within 
the limits  laid  down  by each  Member  State  in 
accordance  with  Article  17  of Directive 
77/388/EEC.' 
— Paragraph  6 is amended  as follows: 
The last  sentence  is deleted. 
Article  J 
Scheme  for used  goods 
— Paragraph  2 is amended  to read  as follows: 
'2. The  taxable  amount  in respect  of each 
supply  of used  goods,  other  than  those  referred  to 
in Article  4, acquired  from  a non-taxable  person 
or from  a taxable  person  not  entitled  to deduct 
the value  added  tax shall  be equal  to either: 
(a) 30 % of the selling  price,  or 
(b) the  difference,  duly  established,  between  the 
selling  price  and  the purchase  price. 
A taxable  person  wishing  to resell  must  opt  for 
one of the  schemes  referred  to in the preceding 
subparagraph  in respect  of all supplies  effected 
during  a tax period  equal  to not  less  than  one 
year.' 
— Paragraph  5 is amended  to read  as follows: 
'5. The  following  shall  not be deductible: 
— tax  paid  by a taxable  person  wishing  to resell 
at the time  of acquisition  of the items  referred 
to in paragraph  1; 
— tax  paid  at the  time  of acquisition  of goods 
and services  used  for  the  purposes  of his activity  by a taxable  person  wishing  to resell 
who has  opted  for the scheme  provided  for at 
(a) in paragraph  3. However,  the tax paid  by 
such a taxable  person  at the time  of acquisition 
of capital  goods  or of goods  and  services 
ranking  as  administrative  costs  shall  be 
deductible,  under  the  conditions  and  within 
the limits  laid  down  by each  Member  State  in 
accordance  with  Article  17  of Directive 
77/388/EEC.' 
— The  following  paragraph  6 is added: 
'6. Where  goods  acquired  with  a view  to resale 
are dispatched  or transported  outside  the territory 
referred  to in Article  3 of Directive  77/388/EEC, 
the taxable  person  shall  be entitled  to deduct  the 
value  added  tax  due  or paid  at the  time  of 
acquisition  of those  goods.  The  right  to deduct 
may be exercised  only  after  the export  formalities 
have  been  completed.' 
Article  4 
Scheme  for certain  used  goods 
— The  following  indent  is added  to paragraph  1: 
'— "other  vehicles"  shall  mean  any  registered 
vehicle,  whether  or not  fitted  with  a motor, 
designed  for use in connection  with  an agri-
cultural,  commercial  or industrial  activity.' 
— Paragraph  2 is amended  to read  as follows: 
'2. Without  prejudice  to the  provisions  of 
Articles  17 and  18  of Directive  77/388/EEC, 
supply  of an item  referred  to in paragraph  1 by a 
taxable  person  wishing  to resell  shall  entitle  him  to 
deduct  an amount  of value  added  tax  calculated 
on the basis  of the acquisition  price  of that  item  at 
the rate  in force  at the time  of acquisition,  where: 
— the  item  was  acquired  from  a non-taxable  person, 
— the  item  was  acquired  from  a taxable  person  but is 
excluded  from  the right  to deduct  provided  for in 
Article  17 of Directive  77/388/EEC.'