ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(81)367
Vol.1981/0114

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COMMISSION OFTHEEUROPEAN COMMUNITIES
Proposalfora
COUNCILDECISION
authorizing theItalianRepublictoderogatefromthevalueadded
taxarrangements applicabletoaidtoearthquakevictimsinSouthern
ItalyCOM(81)367 final
£"•f' CK)\
11, "••",:-H^sH
Yv/-c3Brussels.10July1981
(submittedtotheCouncilbytheCommission )
C0MC81)367final

EXPLANATORY MEMORANDUM
Aspartoftheurgentaction -takentohelpthevictimsofthe
earthquakes inNovember1980,theItalianGovernmenthasdecidedtoexempt,
withrefundofthetaxpaidattheprecedingstage,thesuppliesofgoads-
anaserviceslistedinDecreeLawsn°799/80ofj5December1980,asamended
byLawn°875of22December1980,andn°11/81of31January1981*This
exemptionisto"remain .'inforceuntil31December1981*
Asthe-measurestakenconflictwiththeprovisionsoftheSixth
CounciI•Directive(77/388/EEC)of17May1977,theItalianauthorities h.ave
requested,bytelexdated7January1981fromtheItalianPermanentRepre­
sentationtotheCommission,atemporaryderogationfromthisDirective *
Withregardtothedetermination oftheCommunity'sownresources
inrespectoftransactions benefitting temporarily fromanexemptionwith
refundofthetaxpaidattheprecedingstage,theItalian ]authorities envi­
sageasolutionwherebytaxablepersonswho,during1981,supplythegoods
orservicesprovidedforirftheabovementioned DecreeLawswouldberequired,
by31January1981atthelatest,tosubmitaspecialreturnlistingthetran
sactionsinquestionandenablingtheiroverallvaluetobedetermined *
Inviewofthe'special ,situationwhichhas,ledtheItalianGovern­
menttorequestthisderogation andtheItalianauthorities' undertaking to
takethe.measuresnecessarytoenabletheCommunity'sownresourcesinres­
pectoftheexemptedtransactions tobedetermined,theCommissionproposes
thattheCouncilauthorizetheItalianRepublictoderogatetemporarily from
theprovisionsoftheSixthVATDirectivesubjecttotheconditionslaid
.down,bytheaboveDecreeLaws*,

PROPOSAL FORACOUNCILDECISION
authorizingtheItalianRepublictoderogatefromthevalue
addedtaxarrangements applicabletoaidtoearthquakevictims-
inSouthernItaly .*
THECOUNCILOFTHEEUROPEANCOMMUNITIES,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,and
inparticularArticles99and100thereof, '
Havingregardtotheproposalfromt.heCommission,
WhereastheItalianGovernment hasrequestedatemporaryderogation fromthe
SixthCouncilDirective77/388/EECof17May1977ontheharmonization ofthe
lawsoftheMemberStatesrelatingtoturnovertaxes-Commonsystemofvalue
addedtax:uniformbasisofassessment (1); .* .
Whereasthistemporaryderogationrelatestothenon-applicationofVAT,
upto31'December1981,togoodsandservicessuppliedbywayofemergency
relieftothevictimsof.theearthquakeofNovember1980.;
Whereasthespecialsocialsituationhas.ledtheItalianGovernmentto
requestthistemporaryderogation;
Whereasthenon-application ofVATislimitedtothosetransactions listedin
DecreeLaws„No799/80andNo11/81oftheItalianGovernment ;
WhereasItalymusttakesuchadministrative measuresasarenecessarytore­
cordthetransactions concerned'inorderthattheCommunity'sownresources
inrespectofthosetransactions canbedetermined,
HASADOPTEDTHISDECISION : - '.
'V *I
(1.)0JNoL145,13.4.1977,p.1,

Article 1
3ywayofderogation fromDirective77/388/EEC,the
ItalianRepublicisherebyauthorized,until31December1981,toexempt,
withrefundofthetaxpaidattheprecedingstage,thetransactions referred
toinArticle5ofDecreeLawNo799of5December1980,asamendedbyLaw
No875of22December1980,andinArticle2ofDecreeLawNo11of31January
1981;thesetransactions,togetherwiththearrangements forexemptingthem,
arelistedintheAnnexhereto-
Article2
TheItalianRepublicshalladoptsuchprovisions asarenecessary
to-ensurethattaxablepersonsfurnishtheinformation requiredfordetermi­
ningtheCommunity'sownresourcesinrespectofthetransactions referred
toinArticle 1andshallensurethatthetextofthoseprovisionsistrans­
mittedtotheCommission. - "
Article3
ThisDecisionisaddressedto,theItalianRepublic*
DoneatBrussels

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**V.v^•'".-»>■*■*■>.',-*''''•-;.f•*,y;N■!*'•■••.VA–':.•.'-'•»-/."--t.'~_•-,-"y«".i•?-• *..',~V ' î
«■•;••'.Exempttransactions' and.exemptionarrangementscommunicated by••/;■■^;
'•-;•' {v !■theItalian'Government .T<M\>"~v ■■%.".*>')!<
;Withoutprejudicetorequirements inconnectionwithinvoicing
andregistration,exemptionwithrefundofthetaxpaidatthepreceding
stageshallapplytothefollowingtransactions :
a)thesupplyofprefabricated buildings,whetherornotintendedforresi­
dentialpurposes,includingtheirassemblyifnecessary,intheBasilicata
andCampaniaregions,andthesupplyofgoodsandservices,whetherornot
undercontract,fortheprovisionofrelatedinfrastructures .Thetaxable
personshall,attherequestoftheinspectorateofthefinancialadmi-,
nistration,supplyproof,intheformofalocalauthoritycertificate,-
thatthesaidbuildingshave,infact,beenerected; •
b)thesupplyofmotorcaravansandmobilehomes"intendedforuse,whetherv.
ornotforabusinessactivity/intheregionsmentionedinsubparagraph
(a)*Thetaxablepersonshall,attherequestoftheinspectorate ofthe
financialadministration ;supplyproof,in'theformofalocalauthority
certificate,oftheusetowhichthecaravanswereput;
c)thesupplyofgoodsandservices,whetherornotundercontract,forre­
buildingorrepairingbuiIdings,-includingthosenotintendedforresi­
dentialpurposes,andstructuresdestroyedor-damagedbyth&earthquake :
-intheregionsmentionedinsubparagraph :(a)„;The:'destruction ordamage
mustbedulyattestedbythelocalauthdrity ^inwhoseareathebuildings
or,structuresaresituated,or'bythecivtVengineeringdepatment'orthe-.
technicaldepartmentofthetaxofficeresponsibleforthearea
■■ :' ■·■■■^·:γ-'·*.,.·. 'V>·"·'"■·.
d)thesupplyofgoodsandservices ,tofarmsitorenewandstore^livestock
anddeadstockdestroyedordamagedbytheearthquakeintheregions'men-•
tionedinsubparagraph (a)«Thedestructionordamagemustbe;duly .<...
attestedbythelocalauthorityinwhoseareathefarmissituated,and
bytheappropriateregionalbody;

-2- ANNEX
e)suppliesbyfirmsengagedintheconstruction ofbuildingsorpartsof
buildings,whetherornotintendedforresidentialpurposes,situatedin
theregionsffi#ntioft&d 1nsubparagraph (a),andthesupplyofservicesunder
contractconnectedwiththeconstruction ofthosebuildings;
f)thesupplyofgoodsandservices,includingprofessional services,asso­
ciatedwiththerepair/construction orreconstruction ofpublicfacilities
andamenities,andwithdemolition workandtheremovalofdebris;
g)thesupplyofelectricspaceheatingapparatus CexCCT85,12),ofboilers
andradiatorsofironorsteelfuelledbywood,coal,orpetroleumgases
(exCCT73,37),andofstoves,ranges,cookersandgratesofironor
steel(exCCT73,36)foruseintheregionsmentionedinsubparagraph (a)
«
byearthquakevictims; ,
h)suppliesofservicesrelatingtothetransportation ofgoodsreferredtoin
"theprecedingsubparagraph and.effectedonbehalfoftheCommissioner ap­
pointedpursuanttoArticle5oftheLawNo996of8December1970;
i)theimportation ofgoodsdescribedinsubparagraphs (a),(b),(c),(d),
(f)and(g)onbehalfoftheCommissioner appointedpursuanttoArticle5
ofLawNo996of8December1970andonbehalfofpublicbodiesforsupply
freeofchargetovictimsoftheearthquake, '',
Theexemptionsreferredtoinsubparagraphs (a),(b),(c),(d),
(e),(f)and(g)shallapplytothesupplyofgoodsandservices :toearth­
quakevictims,dulyrecognizedassuchbytheappropriate localauthority;
totheCommissioner appointedpursuanttoArticle5ofLawNo,996of8De­
cember1970;topublicbodies,political,tradeunion-,professional,reli­
gious,philanthropic ,culturalandsportingbrganizations andtothepress,
providedthatthesgoodsandservicesinquestionaredistributed freeof
chargetotheearthquakevictimsasattestedbyacertificate issuedbythe
localauthority,