Proposal for a Regulation of the European Parliament and of the Council amending Regulation (EEC) No 218/92 on administrative co-operation in the field of indirect taxation (VAT)
Date: 2000-06-07
Institutions: European Commission
Subjects: VAT, administrative cooperation, computer network, indirect tax, new technology

28.11.2000

EN

Official Journal of the European Communities

C 337 E/63

Proposal for a regulation of the European Parliament and of the Council amending Regulation
(EEC) No 218/92 on administrative cooperation in the field of indirect taxation (VAT)

(2000/C 337 E/06)

COM(2000) 349 final (cid:16) 2000/0147(COD)

(Submitted by the Commission on 7 July 2000)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
EUROPEAN UNION,

the administrative cooperation between national adminis-
trations in the field of
taxation. The present
amendment serves the same objective,

indirect

Having regard to the Treaty establishing the European
Community, and in particular Article 95 thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of
Committee,

the Economic and Social

Having regard to the opinion of the Committee of the Regions,

Acting in accordance with the procedure laid down in Article
251 of the Treaty.

to

(6) Provisions concerning the Committee procedure should be
amended
Council Decision
account
1999/468/EC (2) of 28 June 1999 laying down the
procedures
implementing power
exercise of
for
conferred on the Commission.

take

the

of

(7) Regulation (EEC) No 218/92 should therefore be amended

accordingly,

HAVE ADOPTED THIS REGULATION:

Article 1

Whereas:

Regulation (EEC) No 218/92 is amended as follows:

(1) In order to ensure the correct application of Article 9(2)(f)
of Council Directive 77/388/EEC (1), the supplier must have
verified, by a consistent set of data from an independent
source, that his customer is a taxable person established in
the Community.

1. In Article 2, the ninth indent is replaced by the following:

shall mean any
> ?intra-Community supply of
supply of services covered by Article 9(2)(e) and (f) or by
Article 28b (C), (D), (E) or (F) of Directive 77/388/EEC,A;

services@

(2) Such a consistent set of data is available in Member States
in the form of electronic data bases which contain a
register of persons to whom value added tax identification
numbers have been issued in that Member State.

(3) It is necessary that the procedures for confirmation of the
validity of the value added tax identification number of any
specified person should include those involved in the
supply of certain services by electronic means.

(4) It is accordingly necessary to extend the common system
for
certain information on intra-
Community transaction provided for in Article 6 of Regu-
lation (EEC) No 218/92.

exchange of

the

2. In Article 4(1),

the
procedure laid down in Article 10A are replaced by the
words >Under the procedure referred to in Article 10(2)A;

the words >Under

fourth sentence,

3. In Article 6, paragraph 4 is replaced by the following

>4.
The competent authority of each Member State shall
ensure that persons involved in the intra-Community supply
of goods or of services are allowed to obtain confirmation
of the validity of the value added tax identification number
of any specified person. Subject to conditions which they
lay down,
the Commission in accordance with the
procedure referred to in Article 10(2) shall allow for such
confirmation to be furnished by electronic means.A;

(5) The purpose of Regulation (EEC) No 218/92 is not
to ensure the
harmonisation of
proper functioning of the internal market by enhancing

fiscal provisions, but

4. In the second subparagraph of Article 7(1), the words >In
accordance with the procedure laid down in Article 10A are
replaced by the words >In accordance with the procedure
referred to in Article 10(2)A;

(1) OL L 145, 13.6.1977, p. 1, as last amended by Council Directive

1999/85/EC.

(2) OJ L 184, 17.7.1999, p. 23.

C 337 E/64

EN

Official Journal of the European Communities

28.11.2000

5. Article 10 is replaced by the following:

>Article 10

The period provided for in Article 5(6) of Decision

3.
1999/468/EC shall be three months.A

1.
The Commission shall be assisted by a Standing
Committee on Administrative Cooperation in the field of
Indirect
?the
Committee@), composed of representative of the Member
States and chaired by the representative of the Commission.

(hereinafter

Taxation

referred

to

as

Article 2

This regulation shall enter into force on the seventh day
following its publication in the Official Journal of the European
Communities.

2. Where reference is made to this paragraph, the regu-
latory procedure laid down in Article 5 of Decision
1999/468/EC shall apply, in compliance with Article 7(3)
thereof.

This regulation shall be binding in its entirety and directly
applicable in all Member States.