27. 8. 82 Official Journal of the European Communities No C 223/5 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a Council Decision completing the general guidelines for 1982 concerning 
financial and technical aid to non-associated developing countries 
(Submitted by the Commission to the Council on 16 July 1982) 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the 
European Economic Community, 
Having regard to Council Regulation (EEC) No 
442/81 of 17 February 1981 on financial and 
technical guidelines to non-associated developing 
countries ('), and in particular Article 9 (2) thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Par­
liament, 
0) OJNoL48, 21.2. 1981, p. 8. 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Articles 99 and 100 thereof, 
Having regard to Sixth Council Directive 
77/388/EEC of 17 May 1977 on the harmonization 
of the laws of the Member States relating to turnover Considering that the European Council, preoccupied 
by the continuing growth in tensions in Central 
America, agreed in its session of 29 and 30 March 
1982 that the aid granted by the Community for the 
development of the countries of Central America and 
the Caribbean should be increased, 
HAS DECIDED AS FOLLOWS: 
Sole Article 
The general guidelines for 1982 concerning financial 
and technical aid to non-associated developing 
countries are set out in the Annex hereto. 
taxes — Common system of value added tax: uniform 
basis of assessment ('), and in particular Article 17 (4) 
thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Par­
liament, 
(')OJNoL145, 13.6. 1977, p. 1. ANNEX 
The Council has agreed in general terms that the complementary guidelines proposed by the 
Commission in its communication of 28 May 1982 (COM(82) 257 final) should be maintained. 
Proposal for a 13th Council Directive on the harmonization of the laws of the Member 
States relating to turnover taxes — Arrangements for the refund of value added tax to 
taxable persons not established in Community territory 
(Submitted by the Commission to the Council on 19 July 1982) 
No C 223/6 Official Journal of the European Communities 27. 8.82 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas Article 8 of Eighth Council Directive 
79/1072/EEC (') on the arrangements for the refund 
of value added tax to taxable persons not established 
in the territory of the country provides that in the 
case of taxable persons not established in the territory 
of the Community, Member States may refuse 
refunds or impose special conditions; 
Whereas refund arrangements and conditions which 
vary too much between Member States may create 
distortion of competition and deflection of trade to 
the detriment of the taxable persons of a Member 
State who supply goods or services for nationals of 
non-member countries where the legislation 
applicable in that Member State lays down refund 
arrangements and conditions which are appreciably 
more restrictive than those in other Community 
countries; 
Whereas such a situation is likely to impair the 
harmonious development of trade relations between 
the Community and non-member countries; 
Whereas Community rules in this field, while based 
on the provisions of Directive 79/1072/EEC, must 
remain sufficiently flexible to take account of the 
varying situations encountered in non-Community 
countries. 
Whereas certain forms of tax evasion or avoidance 
should be prevented, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
For the purposes of this Directive: 
1. 'taxable person not established in the territory of 
the Community' shall mean a taxable person as 
referred to in Article 4 (1) of Directive 
77/388/EEC who, during the period referred to in 
Article 3 (1), has had in that territory neither the 
seat of his economic activity, nor a fixed 
establishment from which business transactions are 
effected, nor, if no such seat or fixed establishment 
exists, his domicile or normal place of residence, 
and who, during the same period, has supplied no 
goods or services deemed to have been supplied in 
the Member State referred to in Article 2, with the 
exception of: 
(a) transport services and services ancillary 
thereto, exempted pursuant to Article 14 (1) 
(') OJ No L 331, 27. 12. 1979, p. 11. (i), Article 15 or Article 16 (1) (b), (c) and (d) 
of Directive 77/388/EEC; 
(b) services provided in cases where tax is payable 
solely by the person to whom they are 
supplied, pursuant to Article 21 (1) (b) of 
Directive 77/388/EEC; 
2. 'territory of the Community' shall mean the 
territories of the Member States in which Directive 
77/388/EEC is applicable. 
Article 2 
Without prejudice to the provisions of Articles 3 and 
4, each Member State shall refund to any taxable 
person not established in the territory of the 
Community, subject to the conditions set out below, 
any value added tax charged in respect of services or 
movable property supplied to him in the territory of 
the country by other taxable persons or charged in 
respect of the importation of goods into the country, 
in so far as such goods and services are used for the 
purposes of the transactions referred to in Article 17 
(3) (a) and (b) of Directive 77/388/EEC or of the 
provision of the services referred to in Article 1 (1) (b). 
Article 3 
1. Refunds shall be granted upon application by 
the taxable person. Member States shall determine the 
arrangements for submitting applications, including 
the time limits for doing so, the period which 
applications should cover, the authority competent to 
receive them and the minimum amounts in respect of 
which applications may be submitted. They shall also 
determine the arrangements for making refunds, 
including the time limits for doing so. They shall 
impose on the applicant such obligations as are 
necessary to determine whether the application is 
justified and to prevent fraud, in particular the 
obligation to provide proof that he is engaged in an 
economic activity in accordance with Article 4 (1) of 
Directive 77/388/EEC and that, during the period 
prescribed, he has not carried out any transaction 
which does not fulfil the conditions laid down in 
Article 1 (1). The appointment of a tax representative 
may be required. 
2. Where a taxable person referred to in Article 2 
is established in a non-Community State which 
applies to taxable persons established in the 
Community provisions similar to those of Articles 3, 
4, 6 and 7 of Directive 79/1072/EEC, Member States 
shall grant the refund to that taxable person under 
conditions equivalent to those of the said Directive. 
They shall inform the advisory Committee on value 
added tax of the application of the preceding sub­
paragraph. 
27.8.82 Official Journal of the European Communities No C 223/7 
3. Refunds may not be granted under conditions 
more favourable than those applied to Community 
taxable persons. Member States may make refunds 
conditional upon observance of the principle of 
reciprocity. 
Article 4 
For the purposes of this Directive, eligibility for 
refund of tax shall be determined in accordance with 
Article 17 of Directive 77/388/EEC, as applied in the 
Member State of refund. 
However, where Article 3 (2) of this Directive is not 
applicable, value added tax shall under no circum­
stances be refundable in respect of: 
(a) expenditure on the acquisition, manufacture or 
importation, hire, use, modification, repair and 
maintenance of passenger cars, pleasure boats, 
private aircraft and motor cycles; 
(b) transport costs incurred on business travel; 
(c) expenditure on accomodation, food and drink; 
(d) expenditure on entertainment; 
(e) exenditure on amusements and luxuries. 
This Directive shall not apply to supplies of goods 
which are or may be exempted under item 2 of 
Article 15 of Directive 77/388/EEC. 
Article 5 
Member States shall bring into force the provisions 
necessary to comply with this Directive no later than This Directive shall apply only to applications 
for refunds concerning value added tax charged on 
purchases of goods or services invoiced or on imports 
effected on or after that date. 
Member States shall communicate to the Commission 
the texts of the main provisions of national law which 
they adopt in the field covered by this Directive. The 
Commission shall inform the other Member States 
thereof. 
Article 6 
Within three years of the date referred to in Article 5, 
the Commission shall, after consulting the Member 
States, submit a report to the Council on the 
application of this Directive. 
Article 7 
As from the date on which this Directive is 
implemented and at all events on the date mentioned 
in Article 5, the last sentence of Article 17 (4) of 
Directive 77/388/EEC and Article 8 of Directive 
79/1072/EEC shall cease to have effect in each 
Member State. 
Article 8 
This Directive is addressed to the Member States.