2005/257/: Council Decision of 14 March 2005 amending Decision 2000/256/EC authorising the Kingdom of the Netherlands 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: 2005-03-14
Institutions: Council of the European Union
Subjects: Netherlands, VAT, derogation from EU law, gold, tax exemption

24.3.2005

EN

Official Journal of the European Union

L 78/45

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 14 March 2005

amending Decision 2000/256/EC authorising the Kingdom of the Netherlands 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

(2005/257/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/EEC of
17 May 1977 on the harmonisation 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,

the laws of

Having regard to the proposal from the Commission,

Whereas:

(1)

By Decision 2000/256/EC (2) the Council authorised the
Kingdom of the Netherlands, by way of derogation from
Article 11(A)(1)(a) of Directive 77/388/EEC to include in
the taxable amount of a supply of goods or a supply of
services, the value of any gold used by the supplier and
provided by the recipient in the case where the supply of
the gold to the recipient was exempt in accordance with
Article 26(b) of Directive 77/388/EEC.

(2)

The aim of that derogation was to avoid abuse of the
investment gold and thus to prevent
exemption for
certain types of tax evasion or avoidance.

(3)

(4)

(5)

(6)

(7)

By letter registered with the Secretariat-General of the
Commission on 8 September 2004,
the Dutch
Government requested an extension for the validity of
Decision 2000/256/EC, which expired on 31 December
2004.

27(2)

accordance with Article

of Directive
In
the Commission informed the other
77/388/EEC,
Member States by letter dated 22 November 2004 of
the request made by the Kingdom of the Netherlands.
By letter dated 24 November 2004, the Commission
notified the Kingdom of the Netherlands that it had all
the information it considered necessary for appraisal of
the request.

the derogation
According to the Dutch authorities,
authorised by Decision 2000/256/EC has been effective
in achieving the aims stated above.

The derogations pursuant
to Article 27 of Directive
77/388/EEC which counter VAT avoidance linked to
the exemption for investment gold may be included in
a future proposal for a directive rationalising some of the
derogations pursuant to that Article.

It is therefore necessary to extend the validity of the
derogation granted under Decision 2000/256/EC until
the entry into force of a directive rationalising the dero-
gations pursuant to Article 27 of Directive 77/388/EEC
which covers the avoidance of value added tax linked to
the exemption for investment gold or until 31 December
2009, whichever is the earlier.

(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 79, 30.3.2000, p. 36.

(8)

The derogation will have no negative impact on the
Community’s own resources provided from VAT,

L 78/46

EN

Official Journal of the European Union

24.3.2005

HAS ADOPTED THIS DECISION:

Article 2

Article 1

This Decision shall apply from 1 January 2005.

Article 2 of Decision 2000/256/EC shall be replaced by the
following:

Article 3

This Decision is addressed to the Kingdom of the Netherlands.

‘Article 2

The authorisation granted under Article 1 shall expire on
the date of entry into force of a directive rationalising the
derogations pursuant to Article 27 of Directive 77/388/EEC
which counter avoidance of value added tax linked to the
exemption for investment gold or on 31 December 2009
whichever is the earlier.’

Done at Brussels, 14 March 2005.

For the Council
The President

F. BODEN