2001/242/EC: Council Decision of 19 March 2001 authorising the Republic of Austria to apply a measure derogating from Article 11 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
Date: 2001-03-19
Institutions: Council of the European Union
Subjects: Austria, VAT, VAT rate, approximation of laws, carriage of passengers, tax harmonisation

L 88/14

EN

Official Journal of the European Communities

28.3.2001

COUNCIL DECISION

of 19 March 2001

authorising the Republic of Austria to apply a measure derogating from Article 11 of the Sixth
Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover
taxes

(2001/242/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Union,

Having regard to the Sixth Council Directive 77/388/EEC of 17
May 1977 on the harmonisation of the laws of the Member
States relating to turnover taxes — Common system of value
added tax: uniform basis of assessment (1), and in particular
Article 27 thereof,

Having regard to the proposal from the Commission,

(6)

(7)

The special measure is a simplification measure satis-
fying the conditions of Article 27 of Directive 77/
388/EEC, provided that it applies to all operators not
established in Austria that fulfil the same conditions,
regardless of their country of establishment.

The authorisation should be accorded, with the above-
mentioned proviso, until 31 December 2005 when the
appropriateness of the derogation will be reviewed,

Whereas:

HAS ADOPTED THIS DECISION:

(1)

(2)

(3)

(4)

(5)

the
Under Article 27(1) of Directive 77/388/EEC,
Council, acting unanimously on a proposal from the
Commission, may authorise any Member State to intro-
duce or extend special measures for derogation from the
Directive in order to simplify the procedure for charging
the tax or to prevent certain types of tax evasion or
avoidance.

the
By letter registered by the Secretariat-General of
Commission on 25 August 2000,
the Republic of
Austria requested authorisation to extend application of
a special measure derogating from Article 11 of the said
Directive.

In accordance with Article 27 of the Directive, the other
Member States have been notified of the Republic of
Austria's request, by letter dated 4 December 2000.

The special measure is a simplified tax regime for inter-
national passenger
transport carried out by taxable
persons not established in Austria by means of motor
vehicles not registered in Austria. VAT is collected
through payment at the border of an amount calculated
on the basis of an average taxable amount per person
and per kilometre.

The Republic of Austria was authorised to apply this
special measure until 31 December 2000 under the
1994 Act of Accession.

Article 1

By derogation from Article 11 of Directive 77/388/EEC, the
Republic of Austria is hereby authorised to tax, from 1 January
2001 to 31 December 2005, international passenger transport
carried out by taxable persons not established in Austria by
means of motor vehicles not registered in Austria under the
following conditions:

— the distance covered in Austria shall be taxed on the basis
of an average taxable amount per person and per kilometre;

— the system shall apply to all taxable persons not established
in Austria, whatever the country in which their place of
business is established;

— the system shall not involve fiscal controls at frontiers

between Member States.

This Decision is addressed to the Republic of Austria.

Article 2

Done at Brussels, 19 March 2001.

For the Council

The President

A. LINDH

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

2001/41/EC (OJ L 22, 24.1.2001, p. 17).