29.12.84 Official Journal of the European Communities No C 347/3 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for an 18th Council Directive on the harmonization of the laws of the Member 
States relating to turnover taxes — Abolition of certain derogations provided for in 
Article 28 (3) of Directive 77/388/EEC — common system of value added tax 
(COM(84) 649 final) 
(Submitted by the Commission to the Council on 4 December 1984) 
(84/C 347/04) 
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 
Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas Article 28 (3) of Council Directive 
77/388/EEC permits the Member States to apply 
measures derogating from the normal rules of the 
common system of value added tax during a 
transitional period; whereas that transitional period 
was originally fixed at five years; whereas the Council 
undertook to act, before the expiry of that period, on 
the abolition, where appropriate, of some or all of 
those derogations; 
Whereas many of those derogations give rise, under 
the own resources system, to difficulties in calculating 
the compensation provided for in Council Regulation 
(EEC, Euratom, ECSC) No 2892/77; whereas, in 
order to ensure that that system operates more 
efficiently, it is necessary to abolish those dero­
gations; 
Whereas the abolition of those derogations will also 
contribute to greater neutrality of the value added tax 
system at Community level; 
C) OJNoL145, 13.6. 1977, p. 1. 
(2) OJ No L 336, 27. 12. 1977, p. 8. Whereas it is necessary to draw up a timetable for 
that abolition; whereas that timetable should be 
phased according to the economic, social and 
budgetary impact which the abolition of the various 
derogations is likely to have, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
1. With effect from 1 January 1986, the following 
transactions shall be deleted from Annex E to 
Directive 77/388/EEC: 
1. Transactions referred to in Article 13A (1) (a) in 
so far as they relate to parcel post services; 
3. Transactions referred to in Article 13A (1) (f) 
other than those of groups of a medical or 
paramedical nature; 
4. Transactions referred to in Article 13A (1) (m); 
5. Transactions referred to in Article 13A (1) (n); 
6. Transactions referred to in Article 13A (1) (p); 
8. Transactions referred to in Article 13B (d) (2) in 
so far as they relate to the services of interme­
diaries; 
9. Transactions referred to in Article 13B (d) (5) in 
so far as they relate to the services of interme­
diaries; 
10. Transactions referred to in Article 13B (d) (6); 
12. Supplies of goods referred to in Article 15 (2); 
No C 347/4 Official Journal of the European Communities 29.12.84 
13. Transactions referred to in Article 15 (6) and (9); 
14. Supplies referred to in Article 15 (12); 
15. The services of travel agents referred to in Article 
26, and those of travel agents acting in the name 
and on account of the traveller, for journeys 
outside the Community. 
2. With effect from 1 January 1988, the following 
transactions shall be deleted from Annex E to 
Directive 77/388/EEC: 
2. Transactions referred to in Article 13A (1) (e). 
Article 2 
I. With effect from 1 January 1986, the following 
transactions shall be deleted from Annex F to 
Directive 77/388/EEC: 
3. Supply of services by means of agricultural 
machinery for individual or associated agri­
cultural undertakings; 
4. Supply of greyhounds and thoroughbred horses; 
II. Services of experts in connection with insurance 
claim assessments; 
13. Management of credit and credit guarantees by a 
person or a body other than the one which 
granted the credits; 
14. Debt collection; 
15. The safekeeping and management of shares, 
interests in companies and associations, 
debentures and other securities or negotiable 
instruments, excluding documents establishing 
title to goods or securities referred to in Article 5 
(3); 
18. The supply, modification, repair, maintenance, 
chartering and hiring of commercial inland 
waterway vessels and the supply, hiring, repair 
and maintenance of equipment incorporated or 
used therein; 
19. Supplies of some capital goods after the expiry of 
the adjustment period for deductions; 
20. Supplies of recuperable material and fresh 
industrial waste; 
21. Goods for the fuelling and provisioning of private 
boats proceeding outside the national territory; 22. Goods for the fuelling and provisioning of 
aircraft for private use proceeding outside the 
national territory; 
24. The transport of goods on the Rhine and the 
canalized Moselle, and transactions linked 
thereto; 
26. Transactions concerning gold other than gold for 
industrial use; 
27. The services of travel agents referred to in Article 
26, and those of travel agents acting in the name 
and on account of the traveller, for journeys 
within the Community. 
2. With effect from 1 January 1988, the following 
transactions shall be deleted from Annex F to 
Directive 77/388/EEC: 
1. Admission to sporting events; 
2. Services supplied by lawyers and members of 
other professions, except the medical and 
paramedical professions, in so far as these are not 
services specified in Annex B to the Second 
Council Directive of 11 April 1967; 
9. Treatment of animals by veterinary surgeons; 
12. The supply of water by public authorities; 
23. The supply, modification, repair, maintenance, 
chartering and hiring of aircraft, including 
equipment incorporated or used therein, used by 
State institutions; 
25. The supply, modification, repair, maintenance, 
chartering and hiring of warships. 
Article 3 
Article 28 (3) (e) and (g) of Directive 77/388/EEC 
shall be deleted with effect from 1 January 1988. 
Article 4 
1. Member States shall bring into force the 
measures necessary to comply with this Directive not 
later than the dates laid down in Articles 1, 2 and 3. 
2. Member States shall inform the Commission of 
the provisions which they adopt for the purpose of 
implementing this Directive. 
Article 5 
This Directive is addressed to the Member States.