OfficialJournaloftheEuropeanCommunities13.8.92 NoC205/6
II
(PreparatoryActs)
COMMISSION
ProposalforaCouncilDirectiveontheharmonizationofthelawsoftheMemberStates
relatingtoturnovertaxes—AbolitionofcertainderogationsprovidedforinArticle28(3)of
Directive77/388/EECandinthesecondsubparagraphofArticle1(1)ofDirective
89/465/EEC
;92/C205/06)
COM(92)215final
'SubmittedbytheCommissionon22July1992)
THECOUNCILOFTHEEUROPEAN COMMUNITIES ,77/388/EECand,underthesecondsubparagraphof
Article1(1),renewedcertainothers;
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,andinparticularArticle99
thereof,Whereasmanyofthederogationsmaintainedgiverise,
undertheCommunities'ownresourcessystem,todiffi­
cultiesincalculatingthecompensation providedforin
CouncilRegulation(EEC,Euratom)No1553/89of
29May1989onthedefinitiveuniformarrangementsfor
thecollectionofownresourcesaccruingfromvalue
addedtax(3);whereas,inordertoensurethatthesystem
operatesmoreefficiently,theremainingderogations
shouldbeabolished;HavingregardtotheproposalfromtheCommission ,
HavingregardtotheopinionoftheEuropean
Parliament,
HavingregardtotheopinionoftheEconomicand
SocialCommittee ,Whereasthesederogationsprejudicetheharmonization
ofnationallawsonturnovertaxesandmay,inthe
majorityofcases,leadtosubstantialdistortionof
competitionbetweentheMemberStates;
WhereassomeMemberStatesdidnot,intheirActof
Accession,requesttheoptionofderogatingfromthe
normalarrangementsofthecommonsystemofvalue
addedtaxsothatthemaintenanceoftheremaining
derogationswouldnotguaranteeequalityoftreatment
withotherMemberStates;WhereasArticle28(3)oftheSixthCouncilDirective
77/388/EECof17May1977ontheharmonizationof
thelawsoftheMemberStatesrelatingtoturnovertaxes
—Commonsystemofvalueaddedtax:uniformbasisof
assessment(l),allowstheMemberStatestoapply
measuresderogatingfromthenormalrulesofthe
commonsystemofvalueaddedtaxduringatransitional
period;whereasthatperiodwasoriginallyfixedatfive
years;whereastheCouncilundertooktodetermine,ona
proposalfromtheCommission,beforetheexpiryofthat
period,whetheranyorallofthesederogationsshouldbe
abolished; Whereas,inthecaseofthederogationsforwhich
abolitionisrecommended ,suchabolitionshouldoccur
notlaterthan1January1993,
WhereasDirective89/465/EEC(2)abolishedsomeof
thederogationslaiddowninArticle28(3)ofDirective
[l)OJNoL145,13.6.1977,p.1.
'*)OJNoL226,3.8.1989,p.21. ;J)OJNoL155,7.6.1989,p.9.

13.8.92 OfficialJournaloftheEuropeanCommunities NoC205/7
HASADOPTEDTHISDIRECTIVE : 4.thesupplyofgoodsandservicestoofficialbodies
responsiblefortheconstruction ,settingoutand
maintenanceofcemeteries,gravesandmonuments
commemorating wardead.'
Article4
Article13A(q)ofDirective77/388/EECshallbe
deletedwitheffectfrom1January1993.
Article5
Point13ofAnnexDtoDirective77/388/EECshallbe
amendedasfollowswitheffectfrom1January1993.
'13.Theactivitiesofradioandtelevisionbodies.'
Article6
ThefollowingshallbeaddedtoArticle28ofDirective
77/388/EEC:
'3b.TheMemberStateswhichatpresentexempt
thenon-commercial transactionsofpublicradioand
televisionbodiesmaymaintainthatexemption'.
Article7
1.MemberStatesshallbringintoforcethelaws,
regulationsandadministrative provisionsnecessaryto
complywiththisDirectivenotlaterthan1January1993.
TheyshallforthwithinformtheCommissionthereof.
2.WhenMemberStatesadoptthesemeasures,they
shallcontainareferencetothisDirectiveorshallbe
accompaniedbysuchreferenceatthetimeoftheir
officialpublication .Theprocedureforsuchreference
shallbelaiddownbyMemberStates.
Article8
ThisDirectiveisaddressedtotheMemberStates.Article1
Directive77/388/EECisherebyamendedasfollows:
1.thetransactionsreferredtoinpoints2,7and11of
AnnexEshallbedeletedwitheffectfrom1January
1993;
2.thetransactionsreferredtoinpoints1,5to8,12,23
and25ofAnnexFshallbedeletedwitheffectfrom
1January1993;thederogationrelatingtoservices
suppliedbylawyersandothermembersoftheliberal
professions(AnnexF,point2)shallbeabolishedwith
effectfrom1January1993;
3.thederogationsprovidedforinArticle28(3)(c),(e)
and(f)shallalsobeabolishedwitheffectfrom
1January1993.
Article2
Thederogationreferredtointhesecondsubparagraph
ofArticle1(1)ofthe18thDirective,89/465/EEC,shall
beabolishedwitheffectfrom1January1993.
Article3
Witheffectfrom1January1993thefollowingshallbe
addedattheendofArticle13CofDirective
77/388/EEC:
'MemberStatesshallbefreetooptforexemptionof
thefollowingtransactions :
1.admissiontoallorsomesportingevents;
2.servicessuppliedbyundertakersandcremation
services,togetherwithgoodsrelatedthereto;
3.transactionscarriedoutbyblindpersonsor
workshopsfortheblind,providedthese
exemptionsdonotgiverisetosignificant
distortionofcompetition ;