No C 356/64 Official Journal of the European Communities 31. 12. 85 
Proposal for a Twenty-first Council Directive on the harmonization of the laws of the 
Member States relating to turnover taxes — Deferment of the introduction of the common 
system of value added tax in the Hellenic Republic 
COM(85) 821 final 
(85/C 356/11) 
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 the proposal from the Commission, 
Having regard to the opinion of the European Parlia­
ment, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas the Greek Government informed the Com­
mission on 16 October 1985 that, for economic and 
technical reasons, it would be unable to introduce the 
common system of value added tax by 1 January 1986, 
the date set by the Fifteenth Council Directive of 19 
December 1983 (x) authorizing deferment for two years 
of the deadline set by Article 145 of the 1979 Act of 
Accession, read with Annex XII thereto; whereas the 
Greek Government has therefore requested that the 
introduction of value added tax be deferred for one 
year; 
(!) OJ N° L 360, 23. 12. 1983, p. 49. 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Community, and in particular Article 43 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Parlia­
ment, 
Whereas, in the framework of the common fisheries 
policy, reference is made to the characteristics of fishing 
vessels, such as length, breadth, tonnage, date of entry 
into service and engine power; 
Whereas it is essential that identical rules for determin­
ing the characteristics of fishing vessels should be used 
in order to unify the conditions for pursuit of the 
activity in the Community; 
Whereas the definitions decided upon should reflect as 
much as possible the definitions of vessel characteristics 
presently applied in the Member States; whereas Com-
.munity action iri this field should therefore be based 
upon initiatives already taken by specialist international 
organizations; Whereas for the reasons given, the Greek Government's 
request should be complied with, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
At the earliest opportunity, and by 1 January 1987 at 
the latest, the Hellenic Republic shall put into effect 
the measures necessary to comply with Directives 67/ 
227/EEC, 67/228/EEC and 77/388/EEC and with any 
other Directive, adopted or to be adopted, relating to 
the common system of value added tax. 
Article 2 
This Directive is adressed to the Hellenic Republic. 
Whereas the Torremolinos Convention of 1977 on the 
safety of fishing vessels, drawn up under the aegis of 
the International Maritime Organization (IMO), has 
already been ratified by several Member States and 
should be ratified by the others, according to Council 
recommendation 80/907/EEC(1); 
Whereas the International Convention on tonnage 
measurement of ships, drawn up in London in 1969 
under the aegis of the said organization, has already 
been ratified by all Member States having a fishing 
fleet; 
Whereas the International Organization for Standardi­
zation has drawn up standards on internal combustion 
engines which are already widely applied in Member 
States; 
Whereas the existing Community legislation using defi­
nitions of vessel characteristics should be amended or 
supplemented accordingly; 
(*) OJ No L 259, 2. 10. 1980, p. 29. Proposal for a Council Regulation laying down definitions of vessel characteristics and the 
way in which they shall be determined for fishing vessels 
COM(85) 846 final 
(85/C 356/12) 
31. 12. 85 Official Journal of the European Communities No C 356/65 
HAS ADOPTED THIS REGULATION: 
Article 1 
General provisions 
The definitions of characteristics of fishing vessels given 
in this Regulation shall apply to all Community legis­
lation concerning fisheries. 
Article 2 
Length 
1. The length of a vessel shall be the length overall, 
defined as the distance in a straight line between the 
foremost point of the bow and the aftermost point of 
the stern. 
The bow is to be taken to include the watertight hull 
structure, forecastle, stem and forward bulwark, if fit­
ted, but to exclude bowsprits and safety rails. 
The stern is to be taken to include the watertight hull 
structure, transom, poop, trawl ramp and bulwark but 
to exclude safety rails, bumkins, propulsion machinery, 
rudders and steering gear, and divers' ladders and plat­
forms. 
The length overall shall be measured in metres with an 
accuracy of one decimal. 
2. When the length between perpendiculars is men­
tioned in Community legislation, it shall be defined as 
the distance measured between perpendiculars on the 
waterline from the fore side of the stem to the after 
side of the rudder post or to the centreline of the rudder 
stock if there is no rudder post. 
The waterline shall be established in accordance with 
the International Convention for the Safety of Fishery 
Vessels. 
The length between perpendiculars shall be measured 
in metres with an accuracy of one decimal. 
Article 3 
Breadth 
The breadth of a vessel shall be the overall breadth, 
defined as the extreme width of the vessel measured to 
the outer surface of the hull. 
The overall breadth shall be measured in metres with 
an accuracy of one decimal. 
Article 4 
Tonnage 
1. The tonnage of a vessel shall be gross tonnage as 
specified in Annex I of the International Cpnvention 
on Tonnage Measurement of Ships. 2. When the net tonnage is mentioned in Community 
legislation it shall be defined as specified in the said 
Annex I. 
Article 5 
Engine power 
1. The engine power shall be the total of the 
maximum continuous power which can be obtained in 
any vessel operating condition at the output flange of 
each engine and which can, by mechanical, electrical, 
hydraulic or other means, be applied to vessel propul­
sion. 
Deductions in respect of auxiliary machinery driven by 
these engines shall not be made. 
The unit in which engine power is expressed shall be 
the kilowatt (kW). 
2. The continuous engine power shall be determined 
in accordance with the requirements adopted by the 
International Organization for Standardization in its 
recommended International Standard ISO 3046/1, 
second edition, October 1981. 
3. The amendments necessary for adapting the 
requirements provided for in paragraph 2 to technical 
progress shall be adopted in accordance with the pro­
cedure laid down in Article 14 of Council Regulation 
(EEC) No 170/83. 
Article 6 
Date of entry into service 
The date of entry into service shall be the date of first 
issue of an official safety certificate. If this date is not 
available, it shall be the date of first entry onto an 
official register of fishing vessels of any country. 
Article 7 
Footnote (2) of Annex II to Regulation (EEC) No 170/ 
83 is hereby deleted. 
Article 8 
1. The Regulation shall enter into force on the first 
day of the third month following its publication in the 
Official Journal of the European Communities. 
2. However, Articles 2, 3, 4, 5 and 6 shall be appli­
cable to vessels which entered into service before the 
date of entry into force of this Regulation only as 
from 18 July 1994, except that they shall apply to 
characteristics of such vessels modified prior to that 
date. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
(!) OJNoL24, 27. 1. 1983, p. 1.