do-me/EUR-LEX huggingface dataset:
84/469/EEC: Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a derogation, requested by the United Kingdom, with a view to avoiding certain types of fraud or tax evasion)
Date: 1984-10-05
Institutions: Council of the European Union
Subjects: United Kingdom, VAT, application of the law













EUR-Lex - 31984X0469 - EN






Avis juridique important




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31984X0469

84/469/EEC: Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a derogation, requested by the United Kingdom, with a view to avoiding certain types of fraud or tax evasion)  


Official Journal L 264 , 05/10/1984 P. 0027 - 0027 





*****Application  of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (1)  (Authorization of a derogation, requested by the United Kingdom, with a view to avoiding certain types of fraud or tax evasion)  (84/469/EEC)  In a letter dated 17 January 1984, the United Kingdom Government informed the Commission, pursuant to the above provisions, of its intention to introduce a measure derogating from the Sixth Directive with a view to avoiding certain types of fraud or tax evasion on supplies of gold, gold coins and gold scrap between taxable persons by a special tax accounting scheme.  The Commission informed the other Member States, by a letter dated 14 February 1984, of the intention of the United Kingdom Government.  In accordance with Article 27 (4) of the Sixth Directive, the Council Decision authorizing this derogation will be deemed to have been adopted if, within two months of the notification mentioned in the preceding paragraph, neither the Commission nor any Member State has requested that the matter be raised by the Council.  Since neither the Commission nor any Member State has asked for this matter to be raised within this period, the Council Decision is deemed to have been adopted on 15 April 1984.  (1) OJ No L 145, 13. 6. 1977, p. 1.
84/468/EEC: Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a measure derogating from the Directive in the context of a draft agreement between the Federal Republic of Germany and the Netherlands)
Date: 1984-10-05
Institutions: Council of the European Union
Subjects: Germany, Netherlands, VAT, application of the law













EUR-Lex - 31984X0468 - EN






Avis juridique important




|



31984X0468

84/468/EEC: Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a measure derogating from the Directive in the context of a draft agreement between the Federal Republic of Germany and the Netherlands)  


Official Journal L 264 , 05/10/1984 P. 0026 - 0026 





*****Application  of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (1)  (Authorization of a measure derogating from the Directive in the context of a draft agreement between the Federal Republic of Germany and the Netherlands)  (84/468/EEC)  By letters dated 12 and 21 June 1984, the Governments of the Federal Republic of Germany and the Netherlands, in application of the above provisions, informed the Commission of their intention to introduce a measure derogating from the Sixth Directive whereby, under a draft agreement between Germany and the Netherlands, all the construction and maintenance work relating to the diversion of the Ems channel and the extension of the port of Emden would be subject to German VAT only, with Germany assuming responsibility for this work.  By letter dated 9 July 1984, the Commission informed the other Member States of the intentions of the German and Netherlands Governments.  In accordance with Article 27 (4) of the Sixth Directive, the Council Decision authorizing this derogation will be deemed to have been adopted if, within two months of the other Member States being informed as described above, neither the Commission nor any Member State has requested that the matter be discussed by the Council.  As neither the Commission nor any Member State has raised the matter within the prescribed time, the Council Decision is deemed to have been adopted on 10 September 1984.  (1) OJ No L 145, 13. 6. 1977, p. 1.