Predlog ODLOČBA SVETA ki Franciji in Italiji dovoljuje uporabo ukrepa z odstopanjem od člena 3(1) Šeste direktive 77/388/EGS o usklajevanju zakonodaje držav članic o prometnih davkih

(predlozena s strani Komisije)

OBRAZLOITVENI MEMORANDUM

1. Under Article 27 of the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment, [1] the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures for derogation from the provisions of the Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.

[1] UL L 145, 13.6.1977, p. 1. Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2004/15/EC (UL L 52, 21.02.2004, p. 61).

2. In a request submitted to the Commission and registered by the Commission's Secretariat-General on 24.03.2004, the French and the Italian Governments sought authorisation to derogate from Article 3 of Directive 77/388/EEC.

3. In accordance with Article 27(2) of the Sixth Directive, the Commission informed the other Member States by letter on 01.06.2004 of the request made by the French and the Italian Governments and by a letter dated 03.06.2004 the Commission notified France and Italy that it had all the information it considered necessary for appraisal of the request.

4. Between France and Italy there are two tunnels: Mont Blanc (Monte Bianco) and Fréjus. The border between the two States is inside the tunnel but it would be impractical to arrange collection of tolls inside. The current article 3, paragraph 1, first indent of Directive 77/388/EEC stipulates that the "... "territory of a Member State" shall mean the territory of the country...". Under the current rules, therefore, the taxable amount of the tolls should be related to the length of the tunnel which belongs to each State. Since it would be expensive and disruptive to have a toll both at each end of the tunnel for each Member State to collect their share of the toll, tolls are collected as a whole at the entrance of the tunnel. Each journey through the tunnel should be invoiced with two tolls and two different VAT rates: one for the French territory and one for the Italian territory. Moreover the taxable amount and the VAT should afterwards be shared between the two Member States. Thus the VAT is an additional complicating factor in an already complex mechanism of financial compensation resulting from the sharing of the management costs for the tunnel.

5. The above mentioned situation is highly burdensome for the administrations concerned and involves a high cost for the taxpayer also. In effect the latter has to manage a single invoice with two different rates as well as two different taxable amounts. Such a situation adds burdens to the taxpayer who has to deal with two administrations instead of a single one, for example in the case of a refund request.

6. The purpose of the derogation requested by France and Italy is to seek authorisation to derogate from Article 3 of Directive 77/388/EEC in relation to the tunnel of Mont Blanc (Monte Bianco) and tunnel of Fréjus. For both tunnels the two States want to consider the entire length of the carriageway within the tunnel as the territory of the State in which any transit journey through the tunnel using the carriageway starts. Thus the French office will apply French VAT to the entire toll for all journeys starting from the French side. The same mechanism will be applied by the Italian office to all journeys starting from the Italian side. This derogation only has effect with regard to the charging of tolls and in order to simplify the way in which VAT is calculated and accounted for. It does not affect the VAT territory of Italy or France for the purposes of any other supplies.

7. The intended measure is designed to solve the problems outlined above by simplifying the arrangements for paying the tax and is essentially of a technical nature. It does not adversely affect the Communities' own resources, nor does it have any effect on the amount of the tax due at the final stage of consumption.

8. In the light of the above, the Commission considers that the derogation requested by Italy and France is covered by the conditions in Article 27, paragraph 1 and should be authorised.

9. As the matter involved is the territorial definition for VAT purposes, to which it is unlikely that there will be future changes, the requested derogation should be granted for an indefinite period.

Predlog ODLOČBA SVETA ki Franciji in Italiji dovoljuje uporabo ukrepa z odstopanjem od člena 3(1) Šeste direktive 77/388/EGS o usklajevanju zakonodaje držav članic o prometnih davkih

SVET EVROPSKE UNIJE JE -

ob upostevanju Pogodbe o ustanovitvi Evropske skupnosti, zlasti njenega člena 227,

ob upostevanju Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje drzav članic glede prometnih davkov - Skupni sistem davka na dodano vrednost: enotna osnova za odmero, [2] in zlasti člena 27(1) te direktive,

[2] UL L 145, 13.6.1977, str.1. Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2004/15/ES (UL L 52, 21.2.2004, str. 61).

ob upostevanju predloga Komisije, [3]

[3] UL C [...] [...], str. [...]

ob upostevanju naslednjega:

(1) V skladu s členom 27 Šeste direktive Sveta z dne 17. maja 1977 o usklajevanju zakonodaje drzav članic glede prometnih davkov - Skupni sistem davka na dodano vrednost: enotna osnova za odmero, [4] lahko Svet na predlog Komisije soglasno odobri katerikoli drzavi članici, da uvede ali podaljsa posebne ukrepe z odstopanjem od direktive, s čimer se poenostavi postopek obračunavanja davka ali prepreči nekatere vrste davčne utaje ali izogibanje davkom.

[4] UL L 145, 13.6.1977, str.1. Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2003/92/ES (UL L 260, 11.10.2003, str.8).

(2) Francoska in italijanska vlada sta s prosnjo, naslovljeno na Komisijo in dne registrirano 24. 3. 2004 pri Generalnem sekretariatu Komisije, zaprosili za odobritev odstopanja od člena 3 Direktive 77/388/EGS.

(3) V skladu s členom 27(2) Šeste direktive je Komisija s pismom z dne 1. 6. 2004 o prosnji francoske in italijanske vlade obvestila ostale drzave članice, s pismom z dne 3. 6. 2004 pa je Komisija obvestila Francijo in Italijo, da ima vse potrebne informacije za oceno njune prosnje.

(4) Med Francijo in Italijo potekata dva predora Mont Blanc (Monte Bianco) in Fréjus. Meja med obema drzavama poteka v predorih, vendar pobiranje cestnine v predorih ne bi bilo praktično. Prva alinea člena 3(1) Direktive 77/388/EGS določa, da "... "ozemlje drzave članice" pomeni ozemlje drzave članice...". Po obstoječih pravilih je torej davčna osnova od cestnine odvisna od dolzine dela predora, ki pripada vsaki izmed obeh drzav. Ker pa bi bilo pobiranje cestnine za vsako drzavo članico posebej na obeh straneh predora drago in moteče, se cestnina pobira za obe drzavi skupaj, in sicer pri vhodu v predor. Pri vsakem potovanju skozi predor se tako zaračunata dve cestnini z dvema različnima stopnjama DDV: eno za francosko in drugo za italijansko ozemlje. Drzavi članici si delita davčno osnovo za DDV. DDV tako se dodatno otezi ze tako zapleten mehanizem finančnih nadomestil, ki izvirajo iz deljenih stroskov upravljanja predora.

(5) Francija in Italija sta zaprosili za odobritev odstopanja od člena 3 Direktive 77/388/EGS v zvezi s predoroma Mont Blanc (Monte Bianco) in Fréjus.

(6) Drzavi zelita, da bi v obeh predorih celotni vozni pas veljal za ozemlje tiste drzave, v kateri se pot po voznem pasu začne. Francoski urad bo tako obračunaval francoski DDV celotne cestnine za vsa potovanja, ki se začnejo na francoski strani. Enako velja za italijanski urad v primerih potovanj z italijanske strani.

(7) To odstopanje vpliva samo na pobiranje cestnine, s čimer naj se poenostavi obračunavanje DDV, ne vpliva pa na območje DDV v Italiji ali Franciji za potrebe kateregakoli drugega blaga ali storitev.

(8) Predviden ukrep je v bistvu tehnične narave in s poenostavljenim pobiranjem davkov naj bi resili zgoraj opisane tezave. Pri tem ne vpliva na lastne vire Skupnosti iz DDV niti ne vpliva na znesek dolgovanega davka na končni stopnji porabe.

(9) Ker gre v tem primeru za teritorialno opredelitev v zvezi z DDV, ki se ne spreminja, se odstopanje odobri za nedoločen čas -

SPREJEL NASLEDNJO ODLOČBO:

Člen 1

Z odstopanjem od člena 3 Direktive 77/388/EGS se Franciji in Italiji odobri, da vozni pas v predorih Mont Blanc (Monte Bianco) in Fréjus v celoti smatrata za del ozemlja drzave članice, v kateri se je pot po voznem pasu začela.

Člen 2

Člen 1 se nanasa samo na cestnine v predorih.

Člen 3

Sklep je naslovljen na Francijo in Italijo.

V Bruslju,

Za Svet

Predsednik