Proposal for a COUNCIL DECISION authorizing the Kingdom of Denmark to apply one of the particular measures in accordance with Article 22 (12) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes, as amended by Council Directive 91/680/EEC of 16 December 1991
Date: 1992-11-30
Institutions: European Commission
Subjects: Denmark, VAT, administrative formalities, intra-EU trade, single market, tax harmonisation

COMMISSION  OF  THE  EUROPEAN  COMMUNITIES 

COM(92) 498 final 

Brussels, 30 November 1992 

Proposals for 

COUNCIL DECISIONS 

authorizing the Kingdom of Denmark, the Federal Republic of Germany, 

Ireland, the Grand Duchy of Luxembourg, the Republic of Italy, the 

Kingdom of the Netherlands, the Kingdom of Spain and the United Kingdom 

to apply one of the particular measures in accordance with Article 22(12) of 

Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 

of the laws of the Member States relating to turnover taxes, as 

amended by Council Directive 91/680/EEC of 16 December 1991 

MiïMA 

(presented by the Commission) 

-A 

COMMISSION OF THE EUROPEAN  COMMUNITIES 

Proposal  for a 
COUNCIL DECISION 

authorizing  the United  Kingdom  to apply  a particular  measure 
in  accordance  with  Article  22(12)(b)  of  the  Sixth  Council 
Directive  77/388/EEC  of  17 May  1977  on  the  harmonization  of 
the laws of the Member  States relating to turnover taxes, as 
amended by Council Directive 91/680/EEC of 16 December 1991 

(presented by the Commission) 

EXPLANATORY MEMORANDUM 

By  letter  received  by  the  Commission  on  22  May  1992,  the 
United  Kingdom  Government  submitted  a  request  for  the 
authorization of a particular measure based on Article 22(12) 
of  the  Sixth  Council  Directive  77/388/EEC  of  17 May  1977  on 
the harmonization  of  the  laws  of  the  Member  States  relating 
to  turnover  taxes  -  Common  system  of  value  added  tax  : 
uniform  basis  of  assessment(1> ,  as  amended  by  Council 
Directive  91/680/EEC  of  16  December  1991  supplementing  the 
common  system  of  value  added  tax  and  amending  Directive 
77/388/EEC  with  a  view  to  the  abolition  of  fiscal 
frontiers(2) . 

According  to  Article  22(6)(b),  every  taxable  person  who  has 
supplied  goods  under  the  conditions  laid  down  in  Article 
28c(A), and who is identified  for purposes of value added tax 
in  accordance  with  Article  22(l)(c),  shall  submit  a 
recapitulative  statement. The  recapitulative  statement  shall 
be  drawn  up  for each  calendar  quarter  and  shall  specify  the 
persons  acquiring  goods  identified  for  purposes  of  value 
added  tax  to  whom  goods  have  been  supplied  under  the 
conditions  laid  down  in  Article  28c(A).  Article  28c(A) 
provides  for  the  exemption  of  intra-Community  supplies  of 
goods. 

Article  22(12)  stipulates  that,  acting  unanimously  on  a 
proposal  from  the Commission,  the  Council  may  authorize  any 
Member State to introduce particular measures to simplify the 
statement  obligations  laid  down  in Article  22(6)(b).  Article 
22(12)  further  stipulates  that  such  simplification  measures 
may  not  jeopardize  the  proper  monitoring  of  intra-Community 

(1)  O . J.  NO.  L  1 4 5 / 1,  1 3 . 6 . 1 9 77 
(2)  O . J.  No.  L  3 7 6 / 1,  3 1 . 1 2 . 1 9 91 

transactions,  and  may  take  the  forms  outlined 
subparagraphs  (a) and  (b) of Article  22(12). 

in 

The  particular  measure  that  is  the  subject  of  the  attached 
proposal  for  a  Decision  is  of  the  form  laid  down  in 
subparagraph  (b)  of  Article  22(12),  and  is  designed  to 
simplify the administrative obligations of persons engaged in 
intra-Community  trade  after  1  January  1993,  without 
jeopardizing  the  proper  monitoring  of  intra-Community 
transactions. 

The  Commission  therefore  considers  it  appropriate  for  the 
United  Kingdom  to  be  authorized  to  apply  the  planned 
particular  measure  with  effect  from  1  January  1993  until 
31 December 1996,  the  latter  being  the  envisaged  date  of 
expiry  of  the  transitional  arrangements  as  specified  in 
Article 281 of the amended Sixth Directive. 

(-/ 

Proposal  for a 

COUNCIL DECISION 

authorizing  the United  Kingdom  to  apply  a particular  measure 
in  accordance  with  Article  22(12)(b)  of  the  Sixth  Council 
Directive  77/388/EEC  of  17 May  1977  on  the  harmonization  of 
the  laws of the Member  States relating  to turnover  taxes, as 
amended by Council Directive 91/680/EEC of 16 December 1991. 

(presented by the Commission) 

THE COUNCIL OF THE EUROPEAN COMMUNITIES, 

Having  regard  to  the  Treaty  establishing  the  European 

Economic Community, 

Having regard to the Sixth Council Directive 77/388/EEC of 17 
May  1977  on  the  harmonization  of  the  laws  of  the  Member 
States  relating  to  turnover  taxes  -  Common  system  of  value 
added  tax  :  uniform  basis  of  assessment0> ,  as  amended  by 
1991 
Council 
supplementing  the  common  system  of  value  added  tax  and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal frontiers(2) , and in particular Article 22 thereof, 

91/680/EEC 

Directive 

December 

of 

16 

Having regard to the proposal  from the Commission, 

Whereas,  under  Article  22(12)  of  the  Sixth  Directive,  the 
Council,  acting  unanimously  on  a  proposal  from  the 
Commission,  may  authorize  any  Member  State  to  introduce 
particular  measures  to  simplify  the  statement  obligations 

(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1,  31.12.1991 

laid  down  in  paragraph  6(b)  of  Article  22; whereas  Article 
22(12)  further  stipulates  that  such  simplification  measures 
may  not  jeopardize  the  proper  monitoring  of  intra-Community 
transactions,  and  may  take  the  forms  outlined 
in 
subparagraphs  (a) and  (b) of Article  22(12); 

Whereas  the  United  Kingdom,  by  letter  received  by  the 
Commission  on  22 May  1992, has  requested  authorization  of  a 
simplification  measure  which  takes  the  form  laid  down  in 
subparagraph  (b) of Article  22(12); 

Whereas the authorization will be temporary; 

Whereas  the  particular  measure  will  not  effect  the  European 
Communities' own resources arising  from value added tax, 

HAS ADOPTED THIS DECISION : 

Article 1 

As  provided  for  by  Article  22(12)  of  the  Sixth  Council 
Directive  77/388/EEC,  as  amended  by  Council  Directive 
91/680/EEC,  the  United  Kingdom  is  hereby  authorized,  with 
effect  from  1  January  1993  until  31 December 1996,  to 
introduce  a  particular  measure  in  accordance  with 
subparagraph  (b)  of  Article  22(12),  to  simplify  the 
obligations  laid  down  in  paragraph  6(b)  of  Article  22 
regarding recapitulative statements. 

Article 2 

This Decision is addressed to the United Kingdom 

Done at Brussels, 

1992 

For the Council 
The President 

¥ 

COMMISSION OF THE EUROPEAN  COMMUNITIES 

Proposal  for a 
COUNCIL DECISION 

authorizing  the  Kingdom  of  Denmark  to  apply  particular 
measures  in accordance with Article  22(12)(a)  and  (b) of the 
Sixth  Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of  the  laws  of  the  Member  States  relating  to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991 

(presented by the Commission) 

*i 

EXPLANATORY MEMORANDUM 

By  letter  received  by  the  Commission  on  24  June  1992,  the 
Danish  Government  submitted  a  request  for  the  authorization 
of particular  measures  based  on Article  22(12)  of  the  Sixth 
Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of  the  laws  of  the  Member  States  relating  to 
turnover  taxes  - Common  system  of value  added  tax  : uniform 
basis  of  assessment0' ,  as  amended  by  Council  Directive 
91/680/EEC  of  16  December  1991  supplementing  the  common 
system  of  value  added  tax  and  amending  Directive  77/388/EEC 
with a view to the abolition of fiscal  frontiers(2) . 

According  to  Article  22(6)(b),  every  taxable  person  who  has 

supplied  goods  under  the  conditions  laid  down  in  Article 

28c(A), and who is identified  for purposes of value added tax 

in  accordance  with  Article  22(1)(c),  shall  submit  a 

recapitulative  statement. The  recapitulative  statement  shall 

be drawn  up  for  each  calendar  quarter  and  shall  specify  the 

persons  acquiring  goods  identified  for  purposes  of  value 

added  tax  to  whom  goods  have  been  supplied  under  the 

conditions  laid  down  in  Article  28c(A).  Article • 28c(A) 

provides  for  the  exemption  of  intra-Community  supplies  of 

goods. 

Article  22(12)  stipulates  that,  acting  unanimously  on  a 
proposal  from  the  Commission,  the  Council  may  authorize  any 
Member State to introduce particular measures to simplify the 
statement obligations  laid  down  in Article  22(6)(b).  Article 
22(12)  further  stipulates  that  such  simplification  measures 
may  not  jeopardize  the  proper  monitoring  of  intra-Community 
in 
transactions,  and  may  take  the 

forms  outlined 

(1)  O . J.  No.  L  1 4 5 / 1,  1 3 . 6 . 1 9 77 
(2)  O . J.  No.  L  3 7 6 / 1,  3 1 . 1 2 . 1 9 91 

c\ 

subparagraphs  (a) and  (b) of Article  22(12). 

The particular measures that are the  subject  of the  attached 
proposal  for  a  Decision  are  of  the  form  laid  down  in 
subparagraphs  (a) and  (b) of Article  22(12),  and are designed 
to simplify the administrative obligations of persons engaged 
in  intra-Community  trade  after  1  January  1993,  without 
jeopardizing  the  proper  monitoring  of  intra-Community 
transactions. 

The  Commission  therefore  considers  it  appropriate  for  the 
Kingdom  of  Denmark  to  be  authorized  to  apply  the  planned 
particular  measures  with  effect  from  1  January  1993  until 
31 December 1996,  the  latter  being  the  envisaged  date  of 
expiry  of  the  transitional  arrangements  as  specified  in 
Article 281 of the amended Sixth Directive. 

Ao 

Proposal  for a 

COUNCIL DECISION 

authorizing  the  Kingdom  of  Denmark  to  apply  particular 
measures  in accordance with Article  22(12)(a)  and  (b) of the 
Sixth  Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of  the  laws  of  the  Member  States  relating  to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991. 

(presented by the Commission) 

THE COUNCIL OF THE EUROPEAN COMMUNITIES, 

Having  regard  to  the  Treaty  establishing  the  European 

Economic Community, 

Having regard to the Sixth Council Directive 77/388/EEC of 17 
May  1977  on  the  harmonization  of  the  laws  of  the  Member 
States  relating  to  turnover  taxes  -  Common  system  of  value 
added  tax  :  uniform  basis  of  assessment0' ,  as  amended  by 
Council 
1991 
supplementing  the  common  system  of  value  added  tax  and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal  frontiers(2) , and in particular Article 22 thereof, 

91/680/EEC 

Directive 

December 

16 

of 

Having regard to the proposal  from the Commission, 

Whereas,  under  Article  22(12)  of  the  Sixth  Directive,  the 
Council,  acting  unanimously  on  a  proposal  from  the 
Commission,  may  authorize  any  Member  State  to  introduce 
particular  measures  to  simplify  the  statement  obligations 

(1) O.J. No. L 145/1,  13.6.1977 
(2) O.J. No. L 376/1,  31.12.1991 

AA 

laid  down  in  paragraph  6(b)  of  Article  22; whereas  Article 
22(12)  further  stipulates  that  such  simplification  measures 
may  not  jeopardize  the  proper  monitoring  of  intra-Community 
transactions,  and  may  take  the  forms  outlined 
in 
subparagraphs  (a) and  (b) of Article  22(12); 

Whereas  the  Danish  Government,  by  letter  received  by  the 
Commission  on  24  June  1992, has  requested  authorization  of 
simplification  measures  which  take  the  form  laid  down  in 
subparagraphs  (a) and  (b) of Article  22(12); 

Whereas the authorization will be temporary; 

Whereas the particular measures will  not effect  the  European 
Communities' own resources arising  from value added tax, 

HAS ADOPTED THIS DECISION : 

Al 

Article 1 

As  provided  for  by  Article  22(12)  of  the  Sixth  Council 
Directive  77/388/EEC,  as  amended  by  Council  Directive 
91/680/EEC, the Kingdom of Denmark is hereby authorized, with 
effect  from  1  January  1993  until  31 December 1996,  to 
with 
measures 
introduce 
subparagraphs  (a) and  (b) of Article 22(12), to simplify the 
obligations  laid  down  in  paragraph  6(b)  of  Article  22 
regarding recapitulative statements. 

particular 

accordance 

in 

Article 2 

This Decision is addressed to the Kingdom of Denmark 

Done at Brussels, 

1992 

For the Council 
The President 

Ab 

COMMISSION OF THE EUROPEAN  COMMUNITIES 

Proposal for a 
COUNCIL DECISION 

authorizing  the  Federal  Republic  of  Germany  to  apply  a 
particular  measure  in  accordance  with  Article  22(12)(b)  of 
the Sixth Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization  of the  laws  of the Member  States  relating  to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991 

(presented by the Commission) 

46 

EXPLANATORY MEMORANDUM 

By  letter  received  by  the  Commission  on  1  July  1992,  the 
German  Government  submitted  a  request  for  the  authorization 
of a particular measure based  on Article  22(12) of the  Sixth 
Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of  the  laws  of  the  Member  States  relating  to 
turnover  taxes  - Common  system  of value  added  tax  : uniform 
basis  of  assessment0* ,  as  amended  by  Council  Directive 
91/680/EEC  of  16  December  1991  supplementing  the  common 
system  of  value  added  tax  and  amending  Directive  77/388/EEC 

with a view to the abolition of fiscal  frontiers 

• 

(2) 

According  to  Article  22(6)(b),  every  taxable  person  who  has 
supplied  goods  under  the  conditions  laid  down  in  Article 
28c(A), and who is identified  for purposes of value added tax 
in  accordance  with  Article  22(1)(c),  shall  submit  a 
recapitulative  statement. The  recapitulative  statement  shall 
be  drawn  up  for each  calendar  quarter  and  shall  specify  the 
persons  acquiring  goods  identified  for  purposes  of  value 
added  tax  to  whom  goods  have  been  supplied  under  the 
conditions  laid  down  in  Article  28c(A).  Article  28c(A) 
provides  for  the  exemption  of  intra-Community  supplies  of 
goods. 

Article  22(12)  stipulates  that,  acting  unanimously  on  a 
proposal  from  the  Commission,  the  Council  may  authorize  any 
Member State to introduce particular measures to simplify the 
statement  obligations  laid down  in Article  22(6)(b).  Article 
22(12)  further  stipulates  that  such  simplification  measures 
may  not  jeopardize  the  proper  monitoring  of  intra-Community 
in 
transactions,  and  may  take  the  forms  outlined 

( 1)  O . J.  NO.  L  1 4 5 / 1, 
( 2)  O . J.  N o.  L  3 7 6 / 1, 

1 3 . 6 . 1 9 77 
3 1 . 1 2 . 1 9 91 

AS 

subparagraphs  (a) and  (b) of Article 22(12). 

The  particular  measure  that  is the  subject  of  the  attached 
proposal  for  a  Decision  is  of  the  form  laid  down  in 
subparagraph  (b)  of  Article  22(12),  and  is  designed  to 
simplify the administrative obligations of persons engaged in 
intra-Community  trade  after  1  January  1993,  without 
jeopardizing  the  proper  monitoring  of  intra-Community 
transactions. 

The  Commission  therefore  considers  it  appropriate  for  the 
Federal  Republic  of  Germany  to  be  authorized  to  apply  the 
planned  particular  measure  with  effect  from  1 January  1993 
until  31 December 1996, the  latter being  the  envisaged  date 
of  expiry  of  the  transitional  arrangements  as  specified  in 
Article 281 of the amended Sixth Directive. 

Al 

Proposal  for a 

COUNCIL DECISION 

authorizing  the  Federal  Republic  of  Germany  to  apply  a 

particular  measure  in  accordance  with  Article  22(12)(b)  of 

the Sixth Council  Directive  77/388/EEC  of  17 May  1977 on the 

harmonization  of  the  laws  of  the  Member  States  relating  to 

turnover taxes, as amended by Council Directive 91/680/EEC of 

16 December 1991. 

(presented by the Commission) 

THE COUNCIL OF THE EUROPEAN COMMUNITIES, 

Having  regard  to  the  Treaty  establishing  the  European 

Economic Community, 

Having regard to the Sixth Council Directive 77/388/EEC of 17 
May  1977  on  the  harmonization  of  the  laws  of  the  Member 
States  relating  to  turnover  taxes  -  Common  system  of  value 
added  tax  :  uniform  basis  of  assessment0* ,  as  amended  by 
Council 
1991 
supplementing  the  common  system  of  value  added  tax  and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal  frontiers(2) , and in particular Article 22 thereof, 

91/680/EEC 

Directive 

December 

of 

16 

Having regard to the proposal  from the Commission, 

Whereas,  under  Article  22(12)  of  the  Sixth  Directive,  the 
Council,  acting  unanimously  on  a  proposal  from  the 
Commission,  may  authorize  any  Member  State  to  introduce 
particular  measures  to  simplify  the  statement  obligations 

(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 

X* 

laid  down  in paragraph  6(b) of Article  22; whereas Article 
22(12)  further  stipulates  that  such  simplification  measures 
may not  jeopardize  the proper monitoring  of  intra-Community 
transactions,  and  may  take  the  forms  outlined  in 
subparagraphs  (a) and  (b) of Article 22(12); 

Whereas  the  German  Government,  by  letter  received  by  the 
Commission  on  1 July  1992, has requested  authorization  of a 
simplification  measure  which  takes  the  form  laid  down  in 
subparagraph  (b) of Article 22(12); 

Whereas the authorization will be temporary; 

Whereas the particular measure will not  effect the European 
Communities' own resources arising from value added tax, 

HAS ADOPTED THIS DECISION : 

A$ 

As  provided  for  by  Article  22(12)  of  the  Sixth  Council 
Directive  77/368/EEe,  as  amended  by  Council  Directive 
91/680/EEC,  the  Federal  Republic  of  Germany  is  hereby 
authorized,  with  effect  from  1  January  1993  until 
31 December 1996,  to  introduce  a  particular  measure  in 
accordance  with  subparagraph  (b)  of  Article  22l%2), 
simplify  the  obligations  laid  down  in  paragraph  6(b)  of 
Article 22 regarding recapitulative statements. 

to 

Article 2 

This  Decision  is  addressed  to  the  Federal  Republic  of 

Germany. 

Done at Brussels, 

1992 

For the Council 
The President 

À*) 

COMMISSION OF THE EUROPEAN  COMMUNITIES 

Proposal for a 
COUNCIL DECISION 

authorizing  Ireland  to  apply  particular  measures  in 
accordance  with  Article  22(12) (a)  and  (b)  of  the  Sixth 
Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of the  laws  of  the Member  States  relating  to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991 

(presented by the Commission) 

£o 

EXPLANATORY  MEMORANDUM 

By  letter  received  by  the  Commission  on  23  July  1992, the 
Irish Government submitted a request for the authorization of 
particular  measures  based  on  Article  22(12)  of  the  Sixth 
Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of  the  laws of the Member  States  relating  to 
turnover taxes - Common  system of value added tax  : uniform 
basis  of  assessment^ ,  as  amended  by  Council  Directive 
91/680/EEC  of  16  December  1991  supplementing  the  common 
system of value added  tax and  amending  Directive  77/388/EEC 

with a view to the abolition of fiscal frontiers 

• 

(2) 

According to Article  22(6)(b),  every taxable  person who has 
supplied  goods  under  the  conditions  laid  down  in  Article 
28c(A), and who is identified for purposes of value added tax 
in  accordance  with  Article  22(1)(c),  shall  submit  a 
recapitulative statement. The recapitulative  statement shall 
be drawn up for each calendar quarter and shall  specify the 
persons  acquiring  goods  identified  for  purposes  of  value 
added  tax  to  whom  goods  have  been  supplied  under  the 
conditions  laid  down  in  Article  28c(A).  Article  28c(A) 
provides  for  the  exemption  of  intra-Community  supplies  of 
goods. 

Article  22(12)  stipulates  that,  acting  unanimously  on  a 
proposal  from the Commission,  the Council  may authorize any 
Member State to introduce particular measures to simplify the 
statement obligations laid down in Article 22(6)(b). Article 
22(12)  further  stipulates  that  such  simplification  measures 
may not  jeopardize  the proper monitoring  of  intra-Community 
transactions,  and  may  take  the  forms  outlined  in 

( 1)  O . J.  NO.  L  1 4 5 / 1, 
( 2)  O . J.  N o.  L  3 7 6 / 1, 

1 3 . 6 . 1 9 77 
3 1 . 1 2 . 1 9 91 

%A 

subparagraphs  (a) and  (b) of Article 22(12). 

The particular measures that are the subject of the attached 
proposal  for  a  Decision  are  of  the  form  laid  down  in 
subparagraphs  (a) and  (b) of Article 22(12), and are designed 
to simplify the administrative obligations of persons engaged 
in  intra-Community  trade  after  1  January  1993,  without 
jeopardizing  the  proper  monitoring  of  intra-Community 
transactions. 

The Commission therefore considers it appropriate for Ireland 
to  be  authorized  to  apply  the  planned  particular  measures 
with effect  from  1 January  1993  until  31 December 1996, the 
latter being the envisaged date of expiry of the transitional 
arrangements as specified in Article 281 of the amended Sixth 
Directive. 

2t. 

Proposal for a 

COUNCIL DECISION 

authorizing  Ireland  to  apply  particular  measures  in 
accordance  with  Article  22(12)(a)  and  (b)  of  the  Sixth 
Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of the  laws of the Member  States  relating  to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991. 

(presented by the Commission) 

THE COUNCIL OF THE EUROPEAN COMMUNITIES, 

Having  regard  to  the  Treaty  establishing  the  European 

Economic Community, 

Having regard to the Sixth Council Directive 77/388/EEC of 17 
May  1977  on  the  harmonization  of  the  laws  of  the  Member 
States  relating  to turnover  taxes  - Common  system  of value 
added  tax  : uniform  basis  of  assessment"» , as  amended  by 
Council  Directive  91/680/EEC  of  16  December  1991 
supplementing  the  common  system  of  value  added  tax  and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal frontiers"» , and in particular Article 22 thereof, 

Having regard to the proposal from the Commission, 

Whereas,  under  Article  22(12)  of  the  Sixth  Directive,  the 
Council,  acting  unanimously  on  a  proposal  from  the 
Commission,  may  authorize  any  Member  State  to  introduce 
particular  measures  to  simplify  the  statement  obligations 

( 1)  O . J.  NO.  L  1 4 5 / 1, 
( 2)  O . J.  N o.  L  3 7 6 / 1, 

1 3 . 6 . 1 9 77 
3 1 . 1 2 . 1 9 91 

n 

laid  down  in paragraph  6(b) of Article  22; whereas Article 
22(12)  further  stipulates  that  such  simplification  measures 
may  not  jeopardize  the proper monitoring  of  intra-Community 
transactions,  and  may  take  the  forms  outlined  in 
subparagraphs  (a) and  (b) of Article 22(12); 

Whereas  the  Irish  Government,  by  letter  received  by  the 
Commission  on  23 July  1992, has  requested  authorization  of 
simplification  measures  which  take  the  form  laid  down  in 
subparagraphs  (a) and  (b) of Article 22(12); 

Whereas the authorization will be temporary; 

Whereas the particular measures will not effect the European 
Communities' own resources arising from value added tax, 

HAS ADOPTED THIS DECISION : 

'#* 

Article 1 

As  provided  for  by  Article  22(12)  pf  the  Sixth  Council 
Directive  77/388/EEC,  as  amended  by  Council  Directive 
91/680/EEC, Ireland is hereby authorized, with effect fro© 1 
January  1993 until 31 December 1996, to introduce particular 
measures  in  accordance  with  subparagraph  <a)  and  (b)  of 
Article  22(12),  to  simplify  the  obligations  %%iê down  in 
paragraph  6(b)  of  Article  22  regarding  recapitulative 
statements. 

Article 2 

This Decision is addressed to Ireland 

Done at Brussels, ,.,..,.,,,.*, 1992 

For the Council 
The President 

25-

COMMISSION OF THE EUROPEAN  COMMUNITIES 

Proposal for a 
COUNCIL DECISION 

authorizing the Grand Duchy of Luxembourg to apply particular 
measures in accordance with Article 22(12)(a) and  (b) of the 
Sixth  Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of the  laws of the Member  States  relating  to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991 

(presented by the Commission) 

£6 

EXPLANATORY  MEMORANDUM 

By  letter  received  by  the  Commission  on  29  July  1992,  the 
Government  of  Luxembourg  submitted  a  request  for  the 
authorization  of  particular measures  based  on Article  22(12) 
of the  Sixth  Council  Directive  77/388/EEC  of  17 May  1977  on 
the harmonization  of  the  laws  of  the  Member  States  relating 
to  turnover  taxes  -  Common  system  of  value  added  tax  : 
uniform  basis  of  assessment01 ,  as  amended  by  Council 
Directive  91/680/EEC  of  16  December  1991  supplementing  the 
common  system  of  value  added  tax  and  amending  Directive 
77/388/EEC  with  a  view  to  the  abolition  of  fiscal 
frontiers<2> . 

According  to  Article  22(6)(b),  every  taxable  person  who  has 
supplied  goods  under  the  conditions  laid  down  in  Article 
28c(A), and who is identified  for purposes of value added tax 
in  accordance  with  Article  22(1)(c),  shall  submit  a 
recapitulative  statement. The  recapitulative  statement  shall 
be drawn  up  for  each  calendar  quarter  and  shall  specify  the 
persons  acquiring  goods  identified  for  purposes  of  value 
added  tax  to  whom  goods  have  been  supplied  under  the 
conditions  laid  down  in  Article  28c(A).  Article  28c(A) 
provides  for  the  exemption  of  intra-Community  supplies  of 
goods. 

Article  22(12)  stipulates  that,  acting  unanimously  on  a 
proposal  from  the  Commission,  the  Council  may  authorize  any 
Member State to introduce particular measures to simplify the 
statement  obligations  laid down  in Article  22(6)(b).  Article 
22(12)  further  stipulates  that  such  simplification  measures 
may  not  jeopardize  the  proper  monitoring  of  intra-Community 

(1)  O . J.  N o.  L  1 4 5 / 1, 
(2)  O . J.  N o.  L  3 7 6 / 1, 

1 3 . 6 . 1 9 77 
3 1 . 1 2 . 1 9 91 

%ï 

transactions,  and  may  take  the  forms  outlined  in 
subparagraphs  (a) and  (b) of Article  22(12). 

The particular measures that are the subject of the attached 
proposal  for  a  Decision  are  of  the  form  laid  down  in 
subparagraphs  (a) and  (b) of Article 22(12), and are designed 
to simplify the administrative obligations of persons engaged 
in  intra-Coramunity  trade  after  1  January  1993,  without 
jeopardizing  the  proper  monitoring  of  intra-Community 
transactions. 

The  Commission  therefore  considers  it  appropriate  for  the 
Grand  Duchy  of  Luxembourg  to  be  authorized  to  apply  the 
planned  particular measures with  effect  from  1 January  1993 
until  31 December 1996, the  latter  being  the  envisaged  date 
of  expiry  of  the  transitional  arrangements  as  specified  in 
Article 281 of the amended Sixth Directive. 

& 

Proposal for a 

COUNCIL DECISION 

authorizing the Grand Duchy of Luxembourg to apply particular 
measures in accordance with Article 22(12)(a) and  (b) of the 
Sixth  Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of  the  laws  of  the  Member  States  relating  to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991. 

(presented by the Commission) 

THE COUNCIL OF THE EUROPEAN COMMUNITIES, 

Having  regard  to  the  Treaty  establishing  the  European 
Economic Community, 

Having regard to the Sixth Council Directive 77/388/EEC of 17 
May  1977  on  the  harmonization  of  the  laws  of  the  Member 
States  relating  to  turnover  taxes  -  Common  system  of  value 
added  tax  : uniform  basis  of  assessment0' ,  as  amended  by 
Council 
1991 
supplementing  the  common  system  of  value  added  tax  and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal frontiers<2> , and in particular Article 22 thereof, 

16  December 

91/680/EEC 

Directive 

of 

Having regard to the proposal from the Commission, 

Whereas,  under  Article  22(12)  of  the  Sixth  Directive,  the 
Council,  acting  unanimously  on  a  proposal  from  the 
Commission,  may  authorize  any  Member  State  to  introduce 
particular  measures  to  simplify  the  statement  obligations 

(1)  O . J.  No.  L  1 4 5 / 1,  1 3 . 6 . 1 9 77 
(2)  O . J.  No.  L  3 7 6 / 1, 

3 1 . 1 2 . 1 9 91 

* *) 

laid  down  in paragraph  6(b) of Article  22; whereas Article 
22(12)  further  stipulates  that  such  simplification  measures 
may not  jeopardize  the proper monitoring  of  intra-Community 
transactions,  and  may  take  the  forms  outlined  in 
subparagraphs  (a) and  (b) of Article 22(12); 

Whereas the Government of Luxembourg,  by  letter received by 
the Commission  on 29 July  1992, has requested  authorization 
of simplification  measures which take the  form  laid down in 
subparagraphs  (a) and  (b) of Article 22(12); 

Whereas the authorization will be temporary; 

Whereas the particular measures will not effect the European 
Communities' own resources arising from value added tax, 

HAS ADOPTED THIS DECISION : 

l>o 

Article 1 

As  provided  for  by  Article  22(12)  of  the  Sixth  Council 
Directive  77/388/EEC,  as  amended  by  Council  Directive 
91/680/EEC,  the  Grand  Duchy  of  Luxembourg  is  hereby 
authorized,  with  effect  from  1  January  1993  until 
31 December 1996,  to  introduce  particular  measures  in 
accordance with  subparagraphs  (a) and  (b) of Article  22(12), 
to  simplify  the  obligations  laid  down  in  paragraph  6(b)  of 
Article 22 regarding recapitulative statements. 

Article 2 

This Decision is addressed to the Grand Duchy of Luxembourg 

Done at Brussels, 

1992 

For the Council 
The President 

lA 

COMMISSION OF THE EUROPEAN  COMMUNITIES 

Proposal for a 
COUNCIL DECISION 

authorizing  the  Italian  Republic  to  apply  a  particular 
measure  in  accordance  with  Article  22(12)(a)  of  the  Sixth 
Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of the  laws of the Member  States  relating  to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991 

(presented by the Commission) 

M. 

EXPLANATORY  MEMORANDUM 

By  letter  received  by  the  Commission  on  30 July  1992, the 
Italian Government  submitted a request  for the authorization 
of a particular measure based on Article 22(12) of the Sixth 
Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of  the  laws  of the Member  States  relating  to 
turnover taxes - Common  system  of value added  tax  : uniform 
basis  of  assessment^ ,  as  amended  by  Council  Directive 
91/680/EEC  of  16  December  1991  supplementing  the  common 
system of value added  tax and  amending  Directive  77/388/EEC 
with a view to the abolition of fiscal frontiers 

According to Article  22(6)(b),  every taxable  person who has 
supplied  goods  under  the  conditions  laid  down  in  Article 
28c(A), and who is identified for purposes of value added tax 
in  accordance  with  Article  22(1)(c),  shall  submit  a 
recapitulative statement. The recapitulative  statement  shall 
be drawn up for each calendar quarter and shall specify the 
persons  acquiring  goods  identified  for  purposes  of  value 
added  tax  to  whom  goods  have  been  supplied  under  the 
conditions  laid  down  in  Article  28c(A).  Article  28c(A) 
provides  for  the  exemption  of  intra-Community  supplies  of 
goods. 

Article  22(12)  stipulates  that,  acting  unanimously  on  a 
proposal  from the Commission,  the Council  may authorize any 
Member State to introduce particular measures to simplify the 
statement obligations laid down  in Article 22(6)(b). Article 
22(12)  further  stipulates  that  such  simplification  measures 
may not  jeopardize  the proper monitoring  of  intra-Community 
transactions,  and  may  take  the  forms  outlined  in 

( 1)  O . J.  No.  L  1 4 5 / 1, 
( 2)  O . J.  N o.  L  3 7 6 / 1, 

1 3 . 6 . 1 9 77 
3 1 . 1 2 . 1 9 91 

33 

subparagraphs  (a) and  (b) of Article 22(12). 

The  particular  measure  that  is the  subject  of  the attached 
proposal  for  a  Decision  is  of  the  form  laid  down  in 
subparagraph  (a)  of  Article  22(12),  and  is  designed  to 
simplify the administrative obligations of persons engaged in 
intra-Community  trade  after  1  January  1993,  without 
jeopardizing  the  proper  monitoring  of  intra-Community 
transactions. 

The  Commission  therefore  considers  it  appropriate  for  the 
Italian  Republic  to  be  authorized  to  apply  the  planned 
particular  measure  with  effect  from  1  January  1993  until 
31 December 1996,  the  latter  being  the  envisaged  date  of 
expiry  of  the  transitional  arrangements  as  specified  in 
Article 281 of the amended Sixth Directive. 

^ 

Proposal for a 

COUNCIL DECISION 

authorizing  the  Italian  Republic  to  apply  a  particular 
measure  in  accordance  with  Article  22(12)(a)  of  the  Sixth 
Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of the  laws  of the Member  States  relating to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991. 

(presented by the Commission) 

THE COUNCIL OF THE EUROPEAN COMMUNITIES, 

Having  regard  to  the  Treaty  establishing  the  European 

Economic Community, 

Having regard to the Sixth Council Directive 77/388/EEC of 17 
May  1977  on  the  harmonization  of  the  laws  of  the  Member 
States  relating  to turnover  taxes  - Common  system  of value 
added  tax  : uniform  basis  of  assessment05 , as  amended  by 
Council  Directive  91/680/EEC  of 
16  December  1991 
supplementing  the  common  system  of  value  added  tax  and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal frontiers'" , and in particular Article 22 thereof, 

Having regard to the proposal from the Commission, 

Whereas,  under  Article  22(12)  of  the  Sixth  Directive,  the 
Council,  acting  unanimously  on  a  proposal  from  the 
Commission,  may  authorize  any  Member  State  to  introduce 
particular  measures  to  simplify  the  statement  obligations 

(1)  O . J.  No.  L  1 4 5 / 1,  1 3 . 6 . 1 9 77 
(2)  O . J.  No.  L  3 7 6 / 1,  3 1 . 1 2 . 1 9 91 

35' 

laid  down  in paragraph  6(b)  of Article  22; whereas Article 
22(12)  further  stipulates  that  such  simplification  measures 
may not  jeopardize  the proper monitoring  of  intra-Community 
transactions,  and  may  take  the  forms  outlined  in 
subparagraphs  (a) and  (b) of Article 22(12); 

Whereas  the  Italian  Government,  by  letter  received  by  the 
Commission on 30 July 1992, has requested authorization of a 
simplification  measure  which  takes  the  form  laid  down  in 
subparagraph  (a) of Article 22(12); 

Whereas the authorization will be temporary; 

Whereas the particular measure will not  effect the European 
Communities' own resources arising from value added tax, 

HAS ADOPTED THIS DECISION : 

"3>6 

Article 1 

As  provided  for  by  Article  22(12)  of  the  Sixth  Council 
Directive  77/388/EEC,  as  amended  by  Council  Directive 
91/680/EEC, the  Italian Republic  is hereby  authorized, with 
effect  from  1  January  1993  until  31 December 1996,  to 
introduce  a  particular  measure  in  accordance  with 
subparagraph  (a)  of  Article  22(12),  to  simplify  the 
obligations  laid  down  in  paragraph  6(b)  of  Article  22 
regarding recapitulative statements. 

Article 2 

This Decision is addressed to the Italian Republic 

Done at Brussels, 

1 9 92 

For the Council 
The President 

ï? 

COMMISSION OF THE EUROPEAN  COMMUNITIES 

Proposal for a 
COUNCIL DECISION 

authorizing  the  Kingdom  of  the  Netherlands  to  apply 
particular measures in accordance with Article 22(12)(a) and 
(b) of the Sixth Council Directive 77/388/EEC of 17 May 1977 
on  the  harmonization  of  the  laws  of  the  Member  States 
relating to turnover taxes, as amended  by Council  Directive 
91/680/EEC of 16 December 1991 

(presented by the Commission) 

M 

EXPLANATORY  MEMORANDUM 

By  letter  received  by  the  Commission  on  4 August  1992, the 
Dutch Government submitted a request for the authorization of 
particular  measures  based  on  Article  22(12)  of  the  Sixth 
Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of the  laws  of the Member  States  relating  to 
turnover taxes - Common  system  of value added tax  : uniform 
basis  of  assessment^ ,  as  amended  by  Council  Directive 
91/680/EEC  of  16  December  1991  supplementing  the  common 
system of value added  tax and  amending  Directive  77/388/EEC 
with a view to the abolition of fiscal frontiers'" . 

According  to Article  22(6)(b),  every taxable  person who has 
supplied  goods  under  the  conditions  laid  down  in  Article 
28c(A), and who is identified for purposes of value added tax 
in  accordance  with  Article  22(1)(c),  shall  submit  a 
recapitulative  statement. The recapitulative  statement shall 
be drawn up for each calendar quarter and shall specify the 
persons  acquiring  goods  identified  for  purposes  of  value 
added  tax  to  whom  goods  have  been  supplied  under  the 
conditions  laid  down  in  Article  28c(A).  Article  28c(A) 
provides  for  the  exemption  of  intra-Community  supplies  of 
goods. 

Article  22(12)  stipulates  that,  acting  unanimously  on  a 
proposal  from  the Commission,  the Council  may authorize any 
Member State to introduce particular measures to simplify the 
statement obligations laid down in Article 22(6)(b). Article 
22(12)  further  stipulates  that  such  simplification  measures 
may not  jeopardize  the proper monitoring  of  intra-Community 
transactions,  and  may  take  the  forms  outlined  in 

( 1)  O . J.  NO.  L  1 4 5 / 1, 
( 2)  O . J.  NO.  L  3 7 6 / 1, 

1 3 . 6 . 1 9 77 
3 1 . 1 2 . 1 9 91 

^ 

subparagraphs  (a) and  (b) of Article 22(12). 

The particular measures that are the subject of the attached 
proposal  for  a  Decision  are  of  the  form  laid  down  in 
subparagraphs  (a) and  (b) of Article 22(12), and are designed 
to simplify the administrative obligations of persons engaged 
in  intra-Community  trade  after  1  January  1993,  without 
jeopardizing  the  proper  monitoring  of  intra-Community 
transactions. 

The  Commission  therefore  considers  it  appropriate  for  the 
Kingdom  of  the  Netherlands  to  be  authorized  to  apply  the 
planned particular measures with  effect  from  1 January  1993 
until  31 December  1996, the latter being the envisaged  date 
of  expiry  of  the  transitional  arrangements  as  specified  in 
Article 281 of the amended Sixth Directive. 

/ 

I/O 

Proposal  for a 

COUNCIL DECISION 

authorizing  the  Kingdom  of  the  Netherlands  to  apply 
particular measures in accordance with Article 22(12)  (a) and 
(b) of the Sixth Council  Directive  77/388/EEC  of  17 May  1977 
on  the  harmonization  of  the  laws  of  the  Member  States 
relating  to  turnover  taxes,  as  amended  by  Council  Directive 
91/680/EEC of 16 December 1991. 

(presented by the Commission) 

THE COUNCIL OF THE EUROPEAN COMMUNITIES, 

Having  regard  to  the  Treaty  establishing  the  European 

Economic Community, 

Having regard to the Sixth Council Directive 77/388/EEC of 17 
May  1977  on  the  harmonization  of  the  laws  of  the  Member 
States  relating  to  turnover  taxes  -  Common  system  of  value 
added  tax  :  uniform  basis  of  assessment'1 > ,  as  amended  by 
Council 
1991 
supplementing  the  common  system  of  value  added  tax  and 
amending Directive 77/388/EEC with a view to the abolition of 
fiscal  frontiers'" , and in particular Article 22 thereof, 

91/680/EEC 

Directive 

December 

16 

of 

Having regard to the proposal  from the Commission, 

Whereas,  under  Article  22(12)  of  the  Sixth  Directive,  the 
Council,  acting  unanimously  on  a  proposal  from  the 
Commission,  may  authorize  any  Member  State  to  introduce 
particular  measures  to  simplify  the  statement  obligations 

( 1)  O . J.  N o.  L  1 4 5 / 1, 
( 2)  O . J.  N o.  L  3 7 6 / 1, 

1 3 . 6 . 1 9 77 
3 1 . 1 2 . 1 9 91 

^ 

laid  down  in paragraph  6(b) of Article  22; whereas  Article 
22(12)  further  stipulates  that  such  simplification  measures 
may not  jeopardize  the proper monitoring  of  intra-Community 
transactions,  and  may  take  the  forms  outlined  in 
subparagraphs  (a) and  (b) of Article 22(12); 

Whereas the Government of the Netherlands, by letter received 
by  the  Commission  on  4  August  1992,  has  requested 
authorization of simplification measures which take the form 
laid down in subparagraphs  (a) and  (b) of Article 22(12); 

Whereas the authorization will be temporary; 

Whereas the particular measures will not effect the European 
Communities' own resources arising from value added tax, 

HAS ADOPTED THIS DECISION : 

< /* 

Article 1 

As  provided  for  by  Article  22(12)  of  the  Sixth  Council 
Directive  77/388/EEC,  as  amended  by  Council  Directive 
91/680/EEC,  the  Kingdom  of  the  Netherlands  is  hereby 
authorized,  with  effect  from  1  January  1993  until 
31 December 1996,  to  introduce  particular  measures 
m 
accordance with subparagraphs  (a) and  (b) of Article 22(12), 
to  simplify  the obligations  laid  down  in paragraph  6(b) of 
Article 22 regarding recapitulative statements. 

Article 2 

This Decision is addressed to the Kingdom of the Netherlands 

Done at Brussels, * 

• 1 9 92 

For the Council 
The President 

H^ 

COMMISSION OF THE EUROPEAN  COMMUNITIES 

Proposal  for a 
COUNCIL DECISION 

authorizing  the  Kingdom  of  Spain  to  apply  a  particular 
measure  in  accordance  with  Article  22(12)(a)  of  the  Sixth 
Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of  the  laws  of  the  Member  States  relating  to 
turnover taxes, as amended by Council Directive 91/680/EEC of 
16 December 1991 

(presented by the Commission) 

w 

EXPLANATORY  MEMORANDUM 

By letter received by the Commission  on 10 August  1992, the 
Spanish Government  submitted a request for the authorization 
of a particular measure based on Article 22(12) of the Sixth 
Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of  the  laws  of the Member  States  relating  to 
turnover taxes - Common  system  of value added tax  : uniform 
basis  of  assessment'" ,  as  amended  by  Council  Directive 
91/680/EEC  of  16  December  1991  supplementing  the  common 
system of value added  tax and  amending  Directive  77/388/EEC 
with a view to the abolition of fiscal frontiers 

According  to Article  22(6)(b),  every taxable  person who has 
supplied  goods  under  the  conditions  laid  down  in  Article 
28c(A), and who is identified for purposes of value added tax 
in  accordance  with  Article  22(1)(c),  shall  submit  a 
recapitulative  statement. The recapitulative  statement shall 
be drawn up  for each calendar quarter and shall specify the 
persons  acquiring  goods  identified  for  purposes  of  value 
added  tax  to  whom  goods  have  been  supplied  under  the 
conditions  laid  down  in  Article  28c(A).  Article  28c(A) 
provides  for  the  exemption  of  intra-Community  supplies  of 
goods. 

Article  22(12)  stipulates  that,  acting  unanimously  on  a 
proposal  from  the Commission,  the Council  may authorize any 
Member State to introduce particular measures to simplify the 
statement obligations laid down in Article 22(6)(b). Article 
22(12)  further  stipulates  that  such  simplification  measures 
may not  jeopardize  the proper monitoring  of  intra-Community 
transactions,  and  may  take  the  forms  outlined  in 

( 1)  O . J.  N o.  L  1 4 5 / 1, 
( 2)  O . J.  N o.  L  3 7 6 / 1, 

1 3 . 6 . 1 9 77 
3 1 . 1 2 . 1 9 91 

lfS 

subparagraphs  (a) and  (b) of Article 22(12). 

The  particular  measure  that  is the  subject  of  the  attached 
proposal  for  a  Decision  is  of  the  form  laid  down  in 
subparagraph  (a)  of  Article  22(12),  and  is  designed  to 
simplify the administrative obligations of persons engaged in 
intra-Community  trade  after  1  January  1993,  without 
jeopardizing  the  proper  monitoring  of  intra-Community 
transactions. 

The  Commission  therefore  considers  it  appropriate  for  the 
Kingdom  of  Spain  to  be  authorized  to  apply  the  planned 
particular  measure  with  effect  from  1  January  1993  until 
31 December 1996, the latter being the envisaged expiry date 
of  expiry  of  the  transitional  arrangements  as  specified  in 
Article 281 of the amended Sixth Directive. 

ké 

Proposal  for a 

COUNCIL DECISION 

authorizing  the  Kingdom  of  Spain  to  apply  a  particular 
measure  in  accordance  with  Article  22(12)(a)  of  the  Sixth 
Council  Directive  77/388/EEC  of  17  May  1977  on  the 
harmonization  of  the  laws  of  the  Member  States  relating  to 
turnover taxes, as amended by Council  Directive 91/680/EEC of 
16 December 1991. 

(presented by the  Commission) 

THE COUNCIL OF THE EUROPEAN  COMMUNITIES, 

Having  regard  to  the  Treaty  establishing  the  European 

Economic  Community, 

Having regard to the Sixth Council Directive 77/388/EEC of 17 
May  1977  on  the  harmonization  of  the  laws  of  the  Member 
States  relating  to  turnover  taxes  -  Common  system  of  value 
added  tax  :  uniform  basis  of  assessment0' ,  as  amended  by 
Council 
1991 
supplementing  the  common  system  of  value  added  tax  and 
amending  Directive 77/388/EEC with a view to the abolition of 
fiscal  frontiers<2> , and in particular Article 22 thereof, 

91/680/EEC 

Directive 

December 

of 

16 

Having regard to the proposal  from the  Commission, 

Whereas,  under  Article  22(12)  of  the  Sixth  Directive,  the 
Council,  acting  unanimously  on  a  proposal  from  the 
Commission,  may  authorize  any  Member  State  to  introduce 
particular  measures  to  simplify  the  statement  obligations 

(1) O.J. No. L 145/1, 13.6.1977 
(2) O.J. No. L 376/1, 31.12.1991 

V7 

laid  down  in  paragraph  6(b)  of  Article  22; whereas  Article 
22(12)  further  stipulates  that  such  simplification  measures 
may  not  jeopardize  the  proper  monitoring  of  intra-Community 
transactions,  and  may  take  the 
in 
subparagraphs  (a) and  (b) of Article  22(12); 

forms  outlined 

Whereas  the  Spanish  Government,  by  letter  received  by  the 

Commission on  10 August  1992, has  requested  authorization  of 

a  simplification  measure  which  takes  the  form  laid  down  in 

subparagraph  (a) of Article  22(12); 

Whereas the authorization will be temporary; 

Whereas  the  particular  measure  will  not  effect  the  European 

Communities' own resources arising  from value added tax, 

HAS ADOPTED THIS DECISION : 

¥ 

Article 1 

As  provided  for  by  Article  22(12)  of  the  Sixth  Council 
Directive  77/388/EEC,  as  amended  by  Council  Directive 
91/680/EEC, the Kingdom of Spain is hereby authorized, with 
effect  from  1  January  1993  until  31 December  1996,  to 
introduce  a  particular  measure  in  accordance  with 
subparagraph  (a)  of  Article  22(12),  to  simplify  the 
obligations  laid  down  in  paragraph  6(b)  of  Article  22 
regarding recapitulative statements. 

Article 2 

This Decision is addressed to the Kingdom of Spain 

Done at Brussels, 

• • 1 9 92 

For the Council 
The President 

ISSN 0254-1475 

COM(92) 498 final 

DOCUMENTS 

EN 

06 

Catalogue number : CB-CO-92-516-EN-C 

ISBN 92-77-49943-5 

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