CELEX: 51982PC0185
Language: en
Date: 1982-04-15
Title: Proposal for a COUNDIL DECISION authorizing the Italian Republic to derogate temporarily from the value added tax arrangements in the context of aid to earthquake victims in southern Italy (submitted to the Council by the Commission)

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DOCUMENTS "COM"
COM (82) 185
Vol. 1982/0059
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 ---pagebreak---  COMMISSION OF THE EUROPEAN COMMUNITIES
                                 t
                                                               COM ( 82 ) 185 final
                                                                  Brussels , 15 April 1982
                                         Proposal for a
                                        COUNDIL DECISION
              authorizing the Italian Republic to derogate temporarily
              from the value added tax arrangements in the context of
                     aid to earthquake victims in southern Italy
                     ( submitted to the Council by the Commission )
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                               EXPLANATORY MEMORANDUM
 1.    Council Decision 81 / 890/ EEC of 3 November 1981 authorized the Italian
 Republic to derogate until 31 December 1981 from the value added tax
 arrangements in the context of aid to earthquake victims in southern Italy .
The purpose of the derogation was to exempt , with refund of the input taxes ,
 certain goods and services supplied as emergency relief .
2.     By telex dated 30 December 1981 from the Office of the Italian
Permanent Representative to the Commission , the Italian authorities
requested an extension until 31 December 1982 of the derogation granted un­
der Council Decision 81 / 890 / EEC of 3 November 1981 .
3.     After reviewing the list of exempted transactions referred to in
Article 1 of the Council Decision , the Commission has concluded that the
reasons for exempting supplies of some of the goods and services no
 longer apply, and that the list of bodies eligible for exemption must
be revised .
       However , in view of the special situation of the disaster areas , the
Commission proposes that the Council should extend the derogation for a
limited number of explicitly specified transactions that genuinely fulfil
the needs of the disaster relief fund . The bodies eligible for exemption ,
the list of transactions and the arrangements for exemption are
enumerated in an annex to the proposal for a decision .
4.     The Italian authorities intend to determine the Community 's own
resources accruing from transactions temporarily exempt by requiring
taxable persons who supply the goods or services concerned in 1982
to submit , by 31 January 1983 , a special return listing the transactions
in question and enabling their total value to be determined . The Italian
Government took similar measures to ensure the correct determination of own
resources accruing from transactions carried out in 1981 and eligible for
exemption under the Council Decision of 3 November 1 981 > special returns
as provided for in the Ministerial Decree of 10 November 1981 were required
to be submitted before 31 January 1982 .
 ---pagebreak---                            Proposal for a Council Decision
   authorizing the Italian Republic to derogate temporarily from the value added
tax arrangements in the context of aid to earthquake victims in southern Italy
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community, and
in particular Article 99 thereof ,
Having regard to the proposal from the Commission ,
Whereas the Italian Government has requested an extension of the temporary
                                                           1
derogation from the Sixth Council Directive 77/ 388/ EEC relating to turnover
                                                                             2
 taxes , authorized until 31 December 1981 by Council Decision 81 / 890 / EEC ;
Whereas this extension is necessary in view of the special situation of
the disaster areas ; whereas the list of transactions eligible for exemption
and the arrangements for exemption should , however , be adjusted ;
Whereas the Italian 'Republic has taken such administrative measures as were
necessary to determine the Community 's own resources in respect of the
said operations , pursuant to Article 2 of            Decision  81 / 890/ EEC ;
whereas these provisfons should be maintained for the transactions referred
to in this Decision ,
HAS ADOPTED THIS DECISION : '
 ( 1 ) OJ L 145 , 13.6.1977, p. 1
 ( 2 ) OJ L 322 , 11.1.1981 , p. 40
 ---pagebreak---                                  Article 1
By way of derogation from Directive 77 / 388 / EEC , the Italian Republic is
 hereby authorized , until 31 December 1982 , to exempt , with refund of the
tax paid at the preceding stage , the transactions listed , together with
the arrangements for exempting them, in the Annex hereto .
                                 Article 2
The Italian Republic shall adopt such provisions as are necessary to ensure
that taxable persons furnish the information required for determining the
Community 's own resources in respect of the transactions referred to in
Article 1 and shall ensure that the text of those provisions is transmitted
to the Commission .
                            4
                                 Article 3
This Decision is addressed to the Italian Republic .
                                               Done at Brussels ,
 ---pagebreak---                                                                   ANNEX
             List of exempt transactions and exemption arrangements
Without prejudice to requirements in connection with invoicing and registra­
tion , exemption with refund of the tax paid at the preceding stage shall
apply to the following transactions :
( a ) the supply of prefabricated buildings , intended for residential or
      other purposes , including their assembly if necessary , in the Basilicata
       and Campania regions , and the supply of goods and services , whether or
      not under a contract for work and labour , for the provision of related
       infrastructure . The taxable person shall , at the request of the inspectorate
      of the financial administration , supply proof , in the form of a certificate
      from the municipality , that the said buildings have in fact been erected ;
( b ) the supply of goods and services , whether or not under a contract for work
      and labour , for rebuilding or repairing buildings intended for residential
      or other purposes and equipment destroyed or damaged by the earthquake in
      the regions mentioned in subparagraph ( a ). The actual destruction or damage
      must be duly attested by the municipality in whose area the buildings or
      installations are situated or by the civil engineering department or the
      technical department of the tax office responsible for the territory in
      question ;
( c ) the supply of goods and services to farms to re-stock and restore livestock
      and deadstock destroyed or damaged by the earthquake in the regions
      mentioned in subparagraph ( a ). The actual destruction or damage must be
      duly attested by the municipality in whose area the farm is situated and
      by the appropriate regional body ;
( d ) the supply of goods by firms engaged in the construction of buildings or
      parts of buildings intended for residential or other purposes , situated
      in the regions mentioned in subparagraph ( a ), and the supply of services
      under contract for work and labour connected with the construction of
      those buildings ;
                                                                     /
                        V
 ---pagebreak---                                      - 2 -
                                                              ANNEX
Ce ) the supply of goods and services , including professional services ,
     associated with work in progress on the repair , construction or
     reconstruction of^p6blic facilities and amenities and on demolition
     and the removal 'of debris .
The above exemptions shall apply to the supply of goods and services to
earthquake victims , duly recognized as such in certificates issued by the
appropriate municipality , to public bodies and trade union , religious and
philanthropic organizations , and to information agencies , provided that
the goods and services in Question are distributed free of charge to the
earthquake victims as attested by a certificate issued by the municipality .
                                                  *
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