Council Directive 94/76/EC of 22 December 1994 amending Directive 77/388/EEC by the introduction of transitional measures applicable, in the context of the enlargement of the European Union on 1 January 1995, as regards value added tax
Date: 1994-12-22
Institutions: Council of the European Union
Subjects: VAT, approximation of laws, enlargement of the Union, export tax, import tax, transitional period (EU)













EUR-Lex - 31994L0076 - EN






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31994L0076

Council Directive 94/76/EC of 22 December 1994 amending Directive 77/388/EEC by the introduction of transitional measures applicable, in the context of the enlargement of the European Union on 1 January 1995, as regards value added tax  


Official Journal L 365 , 31/12/1994 P. 0053 - 0055 Finnish special edition: Chapter 9 Volume 3 P. 0010  Swedish special edition: Chapter 9 Volume 3 P. 0010  





COUNCIL DIRECTIVE 94/76/EC of  22 December 1994 amending Directive 77/388/EEC by the introduction of transitional measures  applicable, in the context of the enlargement of the European Union on 1 January 1995, as regards  value added taxTHE COUNCIL OF THE EUROPEAN UNION, Having regard to the 1994 Accession Treaty, and in particular Articles 2 and 3 thereof, and the  1994 act of Accession, and in particular Article 169 thereof, Having regard to the proposal from the Commission, Whereas, subject to the special provisions set out in Chapter IX of Annex XV to the Act of  Accession, the common system of value added tax is to apply to the new Member States as from the  date on which the Accession Treaty enters into force; Whereas, as a result of the abolition on that date of the imposition of tax on importation and  remission of tax on exportation in trade between the Community as constituted at present and the  new Member States, and between the new Member States themselves, transitional measures are  necessary to safeguard the neutrality of the common system of value added tax and prevent  situations of double taxation or non-taxation; Whereas such measures must, in this respect, meet concerns akin to those that led to the measures  adopted on completion of the internal market on 1 January 1993, and in particular the provisions of  Article 28n of Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the  Member States relating to turn-over taxes - Common system of value added tax: uniform basis of  assessment (1); Whereas, in the customs sphere, goods will be deemed to be in free circulation in the enlarged  Community where it is shown that they were in free circulation in the current Community or in one  of the new Member States at the time of accession; whereas conclusions should be drawn from this,  particularly for Article 7 (1) and (3) and Article 10 (3) of Directive 77/388/EEC; Whereas it is necessary in particular to cover situations in which goods have been placed, prior to  accession, under one of the arrangements referred to in Article 16 (1) (B) (a) to (d), under a  temporary admission procedure with full exemption from import duties or under a similar procedure  in the new Member States; Whereas it is also necessary to lay down specific arrangements for cases where a special procedure  (export or transit), initiated prior to the entry into force of the Accession Treaty in the  framework of trade between the current Community and the new Member States and between those Member  States for the purposes of a supply effected prior to that date by a taxable person acting as such,  is not terminated until after the date of accession, HAS ADOPTED THIS DIRECTIVE: Article 1 In Directive 77/388/EEC, the following Title and Article shall be  inserted: 'TITLE XVIc Transitional measures applicable in the context of the accession to the European Union of Austria,  Finland and Sweden Article 28p 1.  For the purpose of applying this Article: - 'Community` shall mean the territory of the Community as defined in Article 3 before accession, - 'new Member States` shall mean the territory of the Member States acceding to the European Union  by the Treaty signed on 24 June 1994, as defined for each of those Member States in Article 3 of  this Directive, - 'enlarged Community` shall mean the territory of the Community as defined in Article 3, after  accession. 2.  When goods: - entered the territory of the Community or of one of the new Member States before the date of  accession, and - were placed, on entry into the territory of the Community or of one of the new Member States,  under a temporary admission procedure with full exemption from import duties, under one of the  regimes referred to in Article 16 (1) (B) (a) to (d) or under a similar regime in one of the new  Member States, and - have not left that regime before the date of accession, the provisions in force at the moment the goods were placed under that regime shall continue to  apply until the goods leave this regime, after the date of accession. 3.  When goods: - were placed, before the date of accession, under the common transit procedure or under another  customs transit procedure, and - have not left that procedure before the date of accession, the provisions in force at the moment the goods were placed under that procedure shall continue to  apply until the goods leave this procedure, after the date of accession. For the purposes of the first indent, 'common transit procedure` shall mean the measures for the  transport of goods in transit between the Community and the countries of the European Free Trade  Association (EFTA) and between the EFTA countries themselves, as provided for in the Convention of  20 May 1987 on a common transit procedure (1). 4.  The following shall be deemed to be an importation of goods within the meaning of Article 7 (1)  where it is shown that the goods were in free circulation in one of the new Member States or in the  Community: (a) the removal, including irregular removal, of goods from a temporary admission procedure under  which they were placed before the date of accession under the conditions set out in paragraph 2; (b) the removal, including irregular removal, of goods either from one of the regimes referred to  in Article 16 (1) (B) (a) to (d) or from a similar regime under which they were placed before the  date of accession under the conditions set out in paragraph 2; (c) the termination of one of the procedures referred to in paragraph 3 which was started before  the date of accession in one of new Member States for the purposes of a supply of goods for  consideration effected before that date in that Member State by a taxable person acting as such; (d) any irregularity or offence committed during one of the procedures referred to in paragraph 3  under the conditions set out at (c). 5.  The use after the date of accession within a Member State, by a taxable or non-taxable person,  of goods supplied to him before the date of accession within the Community or one of the new Member  States shall also be deemed to be an importation of goods within the meaning of Article 7 (1) where  the following conditions are met: - the supply of those goods has been exempted, or was likely to be exempted, either under Article  15 (1) and (2) or under a similar provision in the new Member States, - the goods were not imported into one of the new Member States or into the Community before the  date of accession. 6.  In the cases referred to in paragraph 4, the place of import within the meaning of Article 7  (3) shall be the Member State within whose territory the goods cease to be covered by the regime  under which they were placed before the date of accession. 7.  By way of derogation from Article 10 (3), the importation of goods within the meaning of  paragraphs 4 and 5 of this Article shall terminate without the occurrence of a chargeable event  when: (a) the imported goods are dispatched or transported outside the enlarged Community; or (b) the imported goods within the meaning of paragraph 4 (a) are other than means of transport and  are redispatched or transported to the Member State from which they were exported and to the person  who exported them; or (c) the imported goods within the meaning of paragraph 4 (a) are means of transport which were  acquired or imported before the date of accession in accordance with the general conditions of  taxation in force on the domestic market of one of the new Member States or of one of the Member  States of the Community and/or have not been subject, by reason of their exportation, to any  exemption from, or refund of, value added tax. This condition shall be deemed to be fulfilled when the date of the first use of the means of  transport was before 1 January 1987 or when the amount of tax due by reason of the importation is  insignificant. (1) OJ No L 226, 13. 8. 1987, p. 2.` Article 2 1.  Subject to the entry into force of the 1994 Accession Treaty, Member States shall  bring into force the laws, regulations and administrative provisions necessary to comply with this  Directive on the date of entry into force of this Directive. They shall forthwith inform the  Commission thereof. When Member States adopt those provisions, they shall contain a reference to this Directive or  shall be accompanied by such reference on the occasion of their official publication. The methods  of making such a reference shall be laid down by the Member States. 2.  Member States shall communicate to the Commission the provisions of domestic law which they  adopt in the field covered by this Directive. Article 3 This Directive shall enter into force on the same date as the 1994 Accession Treaty. Article 4 This Directive is addressed to the Member States. Done at Brussels, 22 December 1994. For the Council The President H. SEEHOFER (1) OJ No L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive  94/5/EC (OJ No L 60, 3. 3. 1994, p. 16).