ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(82)185
Vol.1982/0059

Disclaimer
Conformément aurèglement (CEE, Euratom) n°354/83 duConseil du1erfévrier 1983
concernant l'ouverture aupublic desarchives historiques delaCommunauté économique
européenne etdelaCommunauté européenne del'énergie atomique (JOL43du15.2.1983,
p.1),telquemodifié par lerèglement (CE, Euratom) n°1700/2003 du22septembre 2003
(JOL243du27.9.2003, p.1),cedossier estouvert aupublic. Lecaséchéant, lesdocuments
classifiés présents dans cedossier ontétédéclassifiés conformément àl'article 5dudit
règlement.
Inaccordance with Council Regulation (EEC, Euratom) No354/83 of1February 1983
concerning theopening tothepublic ofthehistorical archives oftheEuropean Economic
Community andtheEuropean Atomic Energy Community (OJL43,15.2.1983, p.1),as
amended byRegulation (EC, Euratom) No1700/2003 of22September 2003 (OJL243,
27.9.2003, p.1),this fileisopen tothepublic. Where necessary, classified documents inthis
filehave been declassified inconformity with Article 5oftheaforementioned regulation.
InÜbereinstimmung mitderVerordnung (EWG, Euratom) Nr.354/83 desRates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
Wirtschaftsgemeinschaft undderEuropäischen Atomgemeinschaft (ABI. L43vom 15.2.1983,
S.1),geändert durch dieVerordnung (EG, Euratom) Nr.1700/2003 vom 22.September 2003
(ABI. L243vom 27.9.2003, S.1),istdiese Datei derÖffentlichkeit zugänglich. Soweit
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dergenannten Verordnung freigegeben.

COMMISSION OFTHEEUROPEAN COMMUNITIES
t
COM(82)185final
Brussels,15April1982
Proposalfora
COUNDILDECISION
authorizing theItalianRepublictoderogatetemporarily
fromthevalueaddedtaxarrangements inthecontextof
aidtoearthquakevictimsinsouthernItaly
(submittedtotheCouncilbytheCommission )
/*//i\aC-, V^
VS°r!id"Sn-;/•yV\I-,.Ay/V
COM(82)185final
I
I

«
EXPLANATORY MEMORANDUM
1.CouncilDecision81/890/EECof3November1981authorizedtheItalian
Republictoderogateuntil31December1981fromthevalueaddedtax
arrangements inthecontextofaidtoearthquakevictimsinsouthernItaly.
Thepurposeofthederogation wastoexempt,withrefundoftheinputtaxes,
certaingoodsandservicessuppliedasemergencyrelief.
2.Bytelexdated30December1981fromtheOfficeoftheItalian
PermanentRepresentative totheCommission,theItalianauthorities
requestedanextensionuntil31December1982ofthederogationgrantedun­
derCouncilDecision 81/890/EECof3November1981.
3.Afterreviewingthelistofexemptedtransactions referredtoin
Article 1oftheCouncilDecision,theCommissionhasconcludedthatthe
reasonsforexemptingsuppliesofsomeofthegoodsandservicesno
longerapply,andthatthelistofbodieseligibleforexemptionmust
berevised.
However,inviewofthespecialsituationofthedisasterareas,the
CommissionproposesthattheCouncilshouldextendthederogationfora
limitednumberofexplicitlyspecifiedtransactions thatgenuinelyfulfil
theneedsofthedisasterrelieffund.Thebodieseligibleforexemption,
thelistoftransactions andthearrangements forexemptionare
enumeratedinanannextotheproposalforadecision.
4.TheItalianauthorities intendtodeterminetheCommunity'sown
resourcesaccruingfromtransactions temporarily exemptbyrequiring
taxablepersonswhosupplythegoodsorservicesconcernedin1982
tosubmit,by31January1983,aspecialreturnlistingthetransactions
inquestionandenablingtheirtotalvaluetobedetermined.TheItalian
Government tooksimilarmeasurestoensurethecorrectdetermination ofown
resourcesaccruingfromtransactions carriedoutin1981andeligiblefor
exemptionundertheCouncilDecisionof3November 1981>specialreturns
asprovidedforintheMinisterial Decreeof10November1981wererequired
tobesubmittedbefore31January1982.

ProposalforaCouncilDecision
authorizingtheItalianRepublictoderogatetemporarily fromthevalueadded
taxarrangements inthecontextofaidtoearthquakevictimsinsouthernItaly
THECOUNCILOFTHEEUROPEANCOMMUNITIES,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,and
inparticularArticle99thereof,
HavingregardtotheproposalfromtheCommission,
WhereastheItalianGovernmenthasrequestedanextensionofthetemporary
1derogation fromtheSixthCouncilDirective77/388/EECrelatingtoturnover
2taxes,authorizeduntil31December1981byCouncilDecision81/890/EEC;
Whereasthisextensionisnecessaryinviewofthespecialsituationof
thedisasterareas;whereasthelistoftransactions eligibleforexemption
andthearrangements forexemptionshould,however,beadjusted;
WhereastheItalian'Republichastakensuchadministrative measuresaswere
necessarytodeterminetheCommunity'sownresourcesinrespectofthe
saidoperations,pursuanttoArticle2ofDecision 81/890/EEC;
whereastheseprovisfonsshouldbemaintainedforthetransactionsreferred
tointhisDecision,
HASADOPTEDTHISDECISION:'
(1)OJL145,13.6.1977,p.1
(2)OJL322,11.1.1981,p.40

Article 1
BywayofderogationfromDirective77/388/EEC,theItalianRepublicis
herebyauthorized,until31December1982,toexempt,withrefundofthe
taxpaidattheprecedingstage,thetransactions listed,togetherwith
thearrangementsforexemptingthem,intheAnnexhereto.
Article2
TheItalianRepublicshalladoptsuchprovisionsasarenecessarytoensure
thattaxablepersonsfurnishtheinformation requiredfordeterminingthe
Community'sownresourcesinrespectofthetransactions referredtoin
Article 1andshallensurethatthetextofthoseprovisionsistransmitted
totheCommission .
4
Article3
ThisDecisionisaddressedtotheItalianRepublic.
DoneatBrussels,

ANNEX
Listofexempttransactions andexemptionarrangements
Withoutprejudicetorequirements inconnectionwithinvoicingandregistra­
tion,exemptionwithrefundofthetaxpaidattheprecedingstageshall
applytothefollowingtransactions :
(a)thesupplyofprefabricated buildings,intendedforresidential or
otherpurposes,includingtheirassemblyifnecessary,intheBasilicata
andCampaniaregions,andthesupplyofgoodsandservices,whetheror
notunderacontractforworkandlabour,fortheprovisionofrelated
infrastructure .Thetaxablepersonshall,attherequestoftheinspectorate
ofthefinancialadministration ,supplyproof,intheformofacertificate
fromthemunicipality,thatthesaidbuildingshaveinfactbeenerected;
(b)thesupplyofgoodsandservices,whetherornotunderacontractforwork
andlabour,forrebuildingorrepairingbuildingsintendedforresidential
orotherpurposesandequipmentdestroyedordamagedbytheearthquakein
theregionsmentionedinsubparagraph (a).Theactualdestruction ordamage
mustbedulyattestedbythemunicipality inwhoseareathebuildingsor
installations aresituatedorbythecivilengineering departmentorthe
technicaldepartmentofthetaxofficeresponsible fortheterritoryin
question;
(c)thesupplyofgoodsandservicestofarmstore-stockandrestorelivestock
anddeadstockdestroyedordamagedbytheearthquakeintheregions
mentionedinsubparagraph (a).Theactualdestructionordamagemustbe
dulyattestedbythemunicipality inwhoseareathefarmissituatedand
bytheappropriateregionalbody;
(d)thesupplyofgoodsbyfirmsengagedintheconstruction ofbuildingsor
partsofbuildingsintendedforresidentialorotherpurposes,situated
intheregionsmentionedinsubparagraph (a),andthesupplyofservices
undercontractforworkandlabourconnectedwiththeconstruction of
thosebuildings;
/
V

-2-
ANNEX
Ce)thesupplyofgoodsandservices,includingprofessional services,
associatedwithworkinprogressontherepair,construction or
reconstructionof^p6blicfacilitiesandamenitiesandondemolition
andtheremoval'ofdebris.
Theaboveexemptionsshallapplytothesupplyofgoodsandservicesto
earthquakevictims,dulyrecognizedassuchincertificates issuedbythe
appropriate municipality,topublicbodiesandtradeunion,religiousand
philanthropic organizations ,andtoinformation agencies,providedthat
thegoodsandservicesinQuestionaredistributedfreeofchargetothe
earthquakevictimsasattestedbyacertificate issuedbythemunicipality .
*
(îS