2007/132/EC: Council Decision of 30 January 2007 extending the application of Decision 2000/91/EC authorising the Kingdom of Denmark and the Kingdom of Sweden to apply a measure derogating from Article 17 of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes
Date: 2007-01-30
Institutions: Council of the European Union
Subjects: Denmark, Sweden, VAT, derogation from EU law, tax harmonisation, toll

L 57/10

EN

Official Journal of the European Union

24.2.2007

(Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory)

II

DECISIONS

COUNCIL

COUNCIL DECISION

of 30 January 2007

extending the application of Decision 2000/91/EC authorising the Kingdom of Denmark and the
Kingdom of Sweden to apply a measure derogating from Article 17 of the Sixth Council Directive
(77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes

(2007/132/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Directive 2006/112/EC of 28
November 2006 on the common system of value added
tax (1), and in particular Article 395(1) thereof,

Having regard to the proposal from the Commission,

Whereas:

(1)

By letters registered by the Secretariat-General of
the
Commission on 22 March 2006, Denmark and Sweden
requested authorisation to extend the application of the
derogation granted to them by Council Decision
2000/91/EC of 24 January 2000 authorising the
Kingdom of Denmark and the Kingdom of Sweden to
apply a measure derogating from Article 17 of the Sixth
Council Directive (77/388/EEC) on the harmonisation of
the laws of
the Member States relating to turnover
taxes (2).

(2)

In accordance with Article 27(2) of the Sixth Council
Directive (77/388/EEC) of 17 May 1977 on the harmoni-
sation of
the Member States relating to
turnover taxes — Common system of value added tax:

the laws of

(1) OJ L 347, 11.12.2006, p. 1. Directive as amended by Directive

2006/138/EC (OJ L 384, 29.12.2006, p. 92).

(3)

(4)

(5)

of

assessment (3),
uniform basis
the Commission
informed the other Member States by letter dated 4
October 2006 of the requests made by Denmark and
Sweden. By
the
Commission notified Denmark and Sweden that it had
all the information it considered necessary for appraisal
of the requests.

dated 5 October 2006,

letter

These applications relate to the recovery of value added
tax (hereinafter: VAT) paid on tolls for the use of the
Öresund fixed link between Denmark and Sweden. Under
the VAT rules on the place of supply of
immovable
the VAT on tolls for the Öresund
property, part of
fixed link is payable part
to
Sweden.

to Denmark and part

By way of derogation from the provisions of Article 17
of Directive 77/388/EEC, in the version set out in Article
28f thereof, requiring taxable persons to exercise their
right
to deduct or obtain a refund of VAT in the
Member State where it was paid, Denmark and Sweden
were authorised until 31 December 2006 to introduce a
special measure enabling taxpayers to recover VAT from
a single administration.

Since it was not possible to adopt rules under the
Commission proposal for a Council Directive amending
Directive 77/388/EEC as regards the rules governing the
right to deduct VAT on the basis of the first subpar-
agraph of Article 17(6) of Directive 77/388/EEC and
considering that the legal situation and the facts which
by Decision
the
justified
2000/91/EC have not
authorisation
should be extended for a new time period.

authorisation

changed,

granted

that

(2) OJ L 28, 3.2.2000, p. 38. Decision as last amended by Decision

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

2003/65/EC (OJ L 25, 30.1.2003, p. 40).

2006/98/EC (OJ L 363, 20.12.2006, p. 129).

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Official Journal of the European Union

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(6)

(7)

(8)

Directive 77/388/EEC has been recast and repealed by
Directive 2006/112/EC. References to the provisions of
the former are to be construed as references to the latter.

‘Article 2

This autorisation shall expire on 31 December 2013.’

The derogation has no negative effect on the Com-
munities' own resources accruing from VAT.

Article 2

This Decision shall apply from 1 January 2007.

Given the urgency of the matter, in order to avoid a legal
gap, it is imperative to grant an exception to the six-week
period mentioned in point I(3) of the Protocol on the
role of national Parliaments in the European Union,
annexed to the Treaty on European Union and to the
Treaties establishing the European Communities,

Article 3

This Decision is addressed to the Kingdom of Denmark and the
Kingdom of Sweden.

Done at Brussels, 30 January 2007.

HAS ADOPTED THIS DECISION:

Article 1

Article 2 of Decision 2000/91/EC is replaced by the following:

For the Council
The President

P. STEINBRÜCK