2005/258/: Council Decision of 14 March 2005 authorising Denmark to apply a measure derogating from Article 14(1)(d) of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
Date: 2005-03-14
Institutions: Council of the European Union
Subjects: Denmark, VAT, derogation from EU law, import, serial publication

24.3.2005

EN

Official Journal of the European Union

L 78/47

COUNCIL DECISION

of 14 March 2005

authorising Denmark to apply a measure derogating from Article 14(1)(d) of the Sixth Directive
77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

(2005/258/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty
Community,

establishing the European

Having regard to the Sixth Council Directive 77/388/CEE 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(1) thereof,

Having regard to the proposal from the Commission,

Whereas:

(4)

impact on the Community’s own resources. There is the
risk that the loss of revenue will increase unless Denmark
is authorised to prevent this type of tax avoidance.

The request for derogation only targets the consignments
and situations connected with the avoidance scheme and
does not intend to exclude all mail order consignments
from the exemption on the basis of Article 22 of
Directive 83/181/EEC.
the
proposed derogation from Article 14(1)(d) of Directive
77/388/EEC is in fact the most appropriate solution in
this specific case.

therefore appears

that

It

(1)

(2)

(3)

In a letter registered by the Commission’s Secretariat-
the Danish authorities
General on 17 May 2004,
their wish to introduce
informed the Commission of
special measures for derogation from the Directive in
order
tax evasion or
certain types of
avoidance. They provided the Commission with all the
relevant information to that effect. The other Member
the request on 15 October
States were informed of
2004.

to prevent

by Directive

and periodicals

The derogating measure is intended to exclude certain
magazines
imported into Denmark
the
from the exemption under Article 14(1)(d) of
Directive and to apply VAT on them. That Article was
83/181/EEC (2), which
implemented
stipulates that goods of a total value not exceeding EU-
10 shall be exempt from VAT on admission. Member
States may grant exemption for imported goods of a
total value of more than EU-10, but not exceeding
EUR 22. Denmark
from VAT
currently
imports from third countries of all small consignments
with a commercial nature. The Danish limit for VAT
exemption is DKK 80 (EU-10).

exempts

(5)

The derogation avoids the loss of VAT and will therefore
not adversely affect the Communities’ own resources,

HAS ADOPTED THIS DECISION:

Article 1

By way of derogation from Article 14(1)(d) of Directive
77/388/EEC, Denmark is authorised to apply VAT on the
importation into Denmark of magazines, periodicals or the
like, printed in the territory of the Community, as defined in
Article 3 of the said Directive and sent to private individuals in
Denmark.

Article 2

This Decision shall apply until 31 December 2010.

Article 3

This Decision is addressed to the Kingdom of Denmark.

Done at Brussels, 14 March 2005.

The Danish authorities have discovered that
some
publishing companies re-route the distribution of their
publications to subscribers in Denmark via territories
not covered by the Sixth Directive, with a loss in
revenue for Denmark and consequently with a negative

For the Council

The President

F. BODEN

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

2004/66/EC (OJ L 168, 1.5.2004, p. 35).

(2) OJ L 105, 23.4.1983, p. 38. Directive as last amended by the Act of

Accession of 2003.