ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(82)768
Vol.1982/0231

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(82)768 final
Brussels,25November1982
Communication fromtheCommissiontotheCouncil
concerningtheapplication ofArticle30oftheSixthCouncilDirectiveof
17May1977onvalueaddedtaxtoarequestforaderogationsubmittedby
theItalianGovernment
C0M(82)768final

OHKï
Commission Communication totheCouncilconcerningtheapplication of
Article30oftheSixthCouncilDirectiveof17May1977onvalueadded
taxtoarequestforderogation submittedbytheItalianGovernment (1)
1.On23July1982theItalianGovernment informedtheCommission,
pursuanttotheaboveprovisions,ofitsintentiontointroduceintoits
nationallegislation ameasure -derogating fromtheSixthDirective soasto
allow,underadraftsupplementary agreementtotheConvention betweenItaly
andSwitzerland ontheprotectionoftheircommonwatersagainstpollution,
signedinRomeon20April1972,theexemptionfromVATofimportationsof
equipment,fuelsandconsumable goodstobeusedinthecaseofemergency
measurestocombataccidentalpolutionofthecommonwaters.
2.TheCommission i.rcinformedtheotherMemberStates,byletter
dated25August1982,oftheItalianGovernment'srequest.
3.InaccordancewithArticle30oftheSixthDirective,theCouncil's
decisionshallbedeemedtohavebeenadoptedif,withintwomonthsofthe
otherMemberStatesbeinginformedasdescribedabove,thematterhasnot
beenraisedbeforetheCouncil.
4.ProvidedthatthederogationproposedbytheitalianGovernmentis
limitedtotheindications giveninpoint1ofthiscommunication ,the
Commissiondoesnotintendtorequestthatthematterberaisedbeforethe
Council.
5_TheCommissionrequeststhattheCouncilpublishpoints1et3of
thiscommunication togetherwithitsdecisionintheOfficielJournal.
0JNoL145,13.6.1977

Subject :Sixth VAT Directive -Article 30Procedure -l>raft Convention
between Italy andSwitzerland ontheprotection oftheir common
waters aqainst pollution .
Following upon theConvention ontheprotection ofSwiss-Italian
waters against pollution ,signed inRome on20April 1972 andratified by
Law .No.527 of24July 1978 ,thecontracting parties have agreed onthe
necessity toenter into anadditional agreement governing theprocedures
forimplementing theConvention .
Article 10ofthedraft agreement inquestion provides forthe
free movement across thefrontier ,with exemption from customs duty ,ofemer­
gency supplies ,motor fuel (with theexception offuel inpetrol tanks ,in
respect ofwhich provisions hasalready been made for relief under theexist­
ingcustoms regulations )andconsumable goods (mainly foaming agents and
other chemicals ),when pollution control measures areput into effect inthe
common waters (Lake Maggiore ,Lake Lugano andstretches ofwater which mark
the frontier orcross it).
Inview ofthe fact that ,asageneral rule ,each State looks after
itsownwaters ,thereliefs provided for intheagree­
ment concern only exceptional measures taken inemergencies ,such asthe
accidental escape orleakage ofpollutants ,which makes itnecessary to
carry out immediate repair and cleansing operations .
Theoperations arecarried out toassist theadjacent Regions
concerned (Lombardy andPiedmont )andonly intheevent ofanational disaster .
Theoperations have noimpact interms ofVAT,within themeaning
ofArticle 7(4 )(a)ofPresidential Decree No.633 of26October 1972 ,as
subsequently amended ,where they arecarried out inthewaters ofLake Lugano ,
since these waters are notnational territory ,within theceaning ofAr­
ticle 7(1).
There hassofarbeen only oneinstance ofassistance bySwitzerland
inItaly ,ofoneday'sduration .
The cost ofthematerials used for anoperation can be,onaverage ,
10million lire aday .
Since itisthe intention ofthe Italian authorities toenter into
theagreement inquestion ,acopy ofthedraft agreement isenclosed ,forthe
purpose ofobtaining authorization pursuant toArticle 30ofDirective 77/388/
EEC .

DRAFT
Agreement
betweentheSwissFederalCouncilandtheItalianGovernmentconcerning
measurestocontrolwaterpollution
WithreferencetotheConventionbetweenSwitzerlandandItalyontheprotec
tionofSwiss-Italian watersagainstpollution,signedinRomeon20.April
1972,
theSwissFédéralCouncil
and
theItalianGovernment
haveagreedasfollows:
Article?
1)Theactualcostofprovidingassistanceandtheexpenditureincurred
asaresultoftheloss,damageordestruction ofthematerialsused
insuchintervention shallbebornebythepartyrequestingassistance.
2)Expenditure incurredasaresultofanyloss,damageordestruction
causedbygrossnegligence onthepartoftheforeignemergencyrelief
teamsshallbeexcludedfromthecalculation .
3)Throughouttheoperations,therequestingpartyshallprovidetherelief
teamswiththemeansofsubsistence andthenecessarysuppliesoffuel
andothermaterials .

Article 10
1)Whenassistanceisrequested,thecompetentpersonnelshallbeauthorized
tocrossthelandorlakefrontieratanytimewiththeirownequipment:,
evenatpointsotherthantheauthorized crossingpoints.
Inthelattercase,advancenoticeshallbegiven,includingbytelephone,
tothenearestcustomsofficesofentryanddeparture .
2)Theheadofthereliefteamshallberequiredonlytoproduceadocument
certifyinghiscapacity.Heshallalsoprovidealistofthepersons
accompanying him.
3)Theauthorization forfreemovementacrossthefrontiershallinclude
allthematerials,equipment andmeansoftransportnecessaryforthe
successofthereliefoperation.Whenthefrontieriscrossed,alist
shallbeproducedofallthespecialemergencyreliefequipment.
4)Thevehicles,boatsandaircraftandthematerialsnecessaryforthe
operationshallberegardedascoveredbythearrangements fortemporary
admissiontotheterritoryoftherequestingparty.Fuelandconsumable
goodsshallbeexemptfromduties,taxesandchargesinsofarasthey
areusedfortheoperation andthroughoutitsduration.
Article12
1)Whenthereliefoperationiscompleted,thepersons,vehicles,boats,
aircraftandemergencysuppliesshallreturnviaanauthorized crossing-
pointtotheterritoryoftheStatetowhichapplication forassistance
wasmade.
2)Thosevehicles,boats,aircraftanditemsofequipmentwhich,without
goodreason-amattertobeevaluated bythecustomsauthorities ofthe
otherState-failtoreturntotheirStateoforigin,shallbesubject
tothelawsandregulations oftheotherState.■Thebodywhichrequested
theassistanceshallactasguarantor.