Council Directive 2007/75/EC of 20 December 2007 amending Directive 2006/112/EC with regard to certain temporary provisions concerning rates of value added tax
Date: 2007-12-20
Institutions: Council of the European Union
Subjects: Czechia, Poland, VAT, delivery, distributive trades, provision of services, tax exemption, tax harmonisation, tax relief

29.12.2007

EN

Official Journal of the European Union

L 346/13

COUNCIL DIRECTIVE 2007/75/EC

of 20 December 2007

amending Directive 2006/112/EC with regard to certain temporary provisions concerning rates of
value added tax

THE COUNCIL OF THE EUROPEAN UNION,

HAS ADOPTED THIS DIRECTIVE:

Having regard to the Treaty
Community, and in particular Article 93 thereof,

establishing the European

Article 1

With effect from 1 January 2008, Directive 2006/112/EC is
hereby amended as follows:

Having regard to the proposal from the Commission,

Having regard to the Opinion of the European Parliament (1),

1. Article 123 shall be replaced by the following:

Having regard to the Opinion of the European Economic and
Social Committee,

Whereas:

(1)

(2)

(3)

(4)

Council Directive 2006/112/EC of 28 November 2006
on the common system of value added tax (2) provides
for certain derogations with respect to VAT rates. Some
of the derogations expire on a fixed date, while others
last until the adoption of definitive arrangements.

The derogations with respect to VAT rates provided for
by Directive 2006/112/EC in conformity with the 2003
Act of Accession, and which allow for the smooth adap-
tation of the economies of certain new Member States to
the internal market, have a fixed date and expire shortly.

A number of these new Member States have expressed
their wish to apply the derogations from which they thus
benefit for a further period.

In view of the pending debate on the use of reduced rates
and the legislative proposal
to be presented by the
Commission,
it is appropriate to extend certain dero-
gations until the end of 2010, the date to which the
experiment on the application of a reduced rate to
labour-intensive services has been extended.

(5)

Directive 2006/112/EC should therefore be amended
accordingly,

(1) Opinion of 11 December 2007 (not yet published in the Official

Journal).

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

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

‘Article 123

The Czech Republic may, until 31 December 2010, continue
to apply a reduced rate of not less than 5 % to the supply of
construction work for residential housing not provided as
part of a social policy, excluding building materials.’;

2. Article 124 shall be deleted;

3.

in Article 125(1) and (2), the words ‘until 31 December
2007’ shall be replaced by ‘until 31 December 2010’;

4. Article 126 shall be deleted;

5.

in Article 127,
‘31 December 2010’;

‘1 January 2010’ shall be replaced by

6. Article 128 shall be replaced by the following:

‘Article 128

1.
Poland may, until 31 December 2010, grant an
exemption with deductibility of VAT paid at the preceding
stage in respect of the supply of certain books and specialist
periodicals.

2.
Poland may, until 31 December 2010 or until the
introduction of definitive arrangements, as referred to in
Article 402, whichever is the earlier, continue to apply a
reduced rate of not less than 7 % to the supply of restaurant
services.

L 346/14

EN

Official Journal of the European Union

29.12.2007

Poland may, until 31 December 2010, continue to
3.
apply a reduced rate of not less than 3 % to the supply of
foodstuffs as referred to in point (1) of Annex III.

4.
Poland may, until 31 December 2010, continue to
apply a reduced rate of not less than 7 % to the supply of
for
services, not provided as part of a social policy,
housing,
and
construction,
excluding building materials, and to the supply before first
occupation of residential buildings or parts of residential
buildings, as referred to in Article 12(1)(a).’;

renovation

alteration

of

Article 2

Member States shall communicate to the Commission the text
of the provisions of national law which they adopt in the field
covered by this Directive.

Article 3

This Directive shall enter into force on the day of its publication
in the Official Journal of the European Union.

Article 4

This Directive is addressed to the Member States.

7.

in Article 129(1) and (2), the words ‘until 31 December
2007’ shall be replaced by ‘until 31 December 2010’;

Done at Brussels, 20 December 2007.

8. Article 130 shall be deleted.

For the Council
The President

F. NUNES CORREIA