do-me/EUR-LEX huggingface dataset:
Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax
Date: 1987-05-25
Institutions: Council of the European Union
Subjects: United Kingdom, VAT, application of the law, tax avoidance, tax law













EUR-Lex - 31987X0708(01) - EN






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31987X0708(01)

Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax  


Official Journal L 188 , 08/07/1987 P. 0052 - 0052 





*****Application  of Article 27 of the sixth Council Directive of 17 May 1977 on value added tax (1)  (Authorization for a derogation requested by the Government of the United Kingdom)  By Letter dated 18 February 1987, the United Kingdom Government submitted to the Commission, pursuant to the above provisions a request for a two-year extension of the derogation from the provisions of the sixth Directive which had been authorized for an initial period of two years by Council Decision 85/369/EEC of 13 June 1985 (2).  The measure is intended to prevent tax avoidance by applying a system for collecting value added tax in cases where the marketing structure of certain firms is based on the sale of their products to unregistered resellers.  The Commission informed the other Member States, by letter dated 24 March 1987, of the request for an extension.  In accordance with Article 27 (4) of the sixth Directive, the Council's decision will be deemed to have been adopted if, within two months of the other Membe States being informed, as described in the previous 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 so requested within that period, the Council's decision is deemed to have been adopted on 25 May 1987.  (1) OJ No L 145, 13. 6. 1977, p. 1.  (2) OJ No L 199, 31. 7. 1985, p. 60.
Commission Regulation (EEC) No 1437/87 of 25 May 1987 suspending advance fixing of export refunds for cereals
Date: 1987-05-25
Institutions: European Commission
Subjects: export refund













EUR-Lex - 31987R1437 - EN






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31987R1437

Commission Regulation (EEC) No 1437/87 of 25 May 1987 suspending advance fixing of export refunds for cereals  


Official Journal L 136 , 26/05/1987 P. 0042 - 0042 





*****COMMISSION  REGULATION (EEC) No 1437/87  of 25 May 1987  suspending advance fixing of export refunds for cereals  THE COMMISSION OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community,  Having regard to Council Regulation (EEC) No 2727/75 of 29 October 1975 on the common organization of the market in cereals (1), as last amended by Regulation (EEC) No 1579/86 (2), and in particular the first subparagraph of Article 16 (7) thereof,  Whereas Article 16 (7) of Regulation (EEC) No 2727/75 makes provision for the suspension of arrangements relating to the advance fixing of export refunds if the market situation indicates that the said arrangements are causing difficulties or if such difficulties are in danger of arising;  Whereas the uncertainty over prices for the new  marketing year is likely to encourage advance fixing of the refund in respect of quantities considerably larger than those to be expected in normal circumstances;  Whereas the application of the provisions concerning the advance fixing of the refund on cereals should accordingly be suspended until a normal situation is restored,  HAS ADOPTED THIS REGULATION:  Article 1  Advance fixing of the export refund for the products referred to in Article 1 (d) of Regulation (EEC) No 2727/75 and for products exported in the form of goods covered by Annex B of Regulation (EEC) No 2727/75 is hereby suspended from 26 to 28 May 1987 inclusive.  Article 2  This Regulation shall enter into force on 26 May 1987.  This Regulation shall be binding in its entirety and directly applicable in all Member States.  Done at Brussels, 25 May 1987.  For the Commission  Frans ANDRIESSEN  Vice-President  (1) OJ No L 281, 1. 11. 1975, p. 1.  (2) OJ No L 139, 24. 5. 1986, p. 29.