CELEX: 51977PC0469
Language: en
Date: 1977-09-28
Title: AMENDMENT TO A PROPOSAL FOR A COUNCIL REGULATION REGULATION IMPLEMENTING IN RESPECT OF THE OWN RESOURCES FROM V.A.T., THE DECISION OF 21 APRIL 1970 ON THE REPLACEMENT OF FINANCIAL CONTRIBUTIONS FROM MEMBER STATES BY THE COMMUNITIES'OWN RESOURCES (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (77) 469
Vol. 1977/0148
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Conformément au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983
concernant l'ouverture au public des archives historiques de la Communauté économique
européenne et de la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983,
p. 1), tel que modifié par le règlement (CE, Euratom) n° 1700/2003 du 22 septembre 2003
(JO L 243 du 27.9.2003, p. 1), ce dossier est ouvert au public. Le cas échéant, les documents
classifiés présents dans ce dossier ont été déclassifiés conformément à l'article 5 dudit
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983
concerning the opening to the public of the historical archives of the European Economic
Community and the European Atomic Energy Community (OJ L 43, 15.2.1983, p. 1), as
amended by Regulation (EC, Euratom) No 1700/2003 of 22 September 2003 (OJ L 243,
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In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
Wirtschaftsgemeinschaft und der Europäischen Atomgemeinschaft (ABI. L 43 vom 15.2.1983,
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 ---pagebreak---   COMMISSION OF THE EUROPEAN COMMUNITIES
                                                     COM(77 ) 469 final .
                                                      Brussels . 28 September 1977 *
                                                                  REGULATION IMPLEMENTING
                                                                                        S
            AMENDMENT TO A PROPOSAL FOR A COUNCIL REGULATION
                                      IN RESPECT
          OF THE OWN RESOURCES FROM V.A.T. , THE DECISION OF 21 APRIL
          THE REPLACEMENT OF   FINANCIAL CONTRIBUTIONS       FROM                       BY THE
          COMMUNITIES' OWN RESOURCES
                    ( submitted to the Council "by the Commission )
COM(77 ) 465 final.
 ---pagebreak---                      V.A.T. OWN RESOURCES FINANCIAL REGULATION
                                Draft of New Article
  1 . Where a Member State experiences serious difficulties in applying
      the provisions of Article 3 , paragraph 1 , to transactions carried out
      by certain categories of taxable persons , it may establish the
      assessment base for such transactions , from appropriate data .
  2 . A Member State intending to avail itself of this option shall so info
      the Commission whithin one month after approval of the present
      Regulation.
  3 . The provisions of Article 4, paragraph 4 , and ArticLe 12 , paragraph 2
      shall apply to the data referred to in paragraph 1 .
 4 . The provisions of paragraphs 1 and 3 shall be re-examined at the end
-     of 5 years from the date of operation of the present regulation , on
      the basis of a report by the Commission . They may be modified "by the
      Council , acting by a qualified majority , on a proposal by the
      Commission . •
               DRAFT OF ENTRY IN THE COUNCIL MINUTES CONCERNING THE
                                   • ABOVE ARTICLE-
 a ) The Member States undertake not make use of the option contained
      in Article X in determining the own resources arising out of
      transactions carried out by taxable persons whose annual turnover
      exceeds 1,250,000 EUA .