CELEX: 51988PC0736
Language: en
Date: 1988-12-02
Title: AMENDMENT TO THE PROPOSAL FOR A COUNCIL REGULATION ( ECSC, EEC, EURATOM ) ON THE DEFINITIVE UNIFORM ARRANGEMENTS FOR THE COLLECTION OF VAT OWN RESOURCES

19. 1. 89                            Official Journal of the European Communities                        No C 15/11
          Amendment to the proposal for a Council Regulation (ECSC, EEC, Euratom) on the definitive
                           uniform arrangements for the collection of VAT own resources (')
                                                   COM(88) 736 final
          (Submitted by the Commission to the Council pursuant to Article 149 (3) of the EEC Treaty and
                    the second paragraph of Article 119 of the Euratom Treaty on 9 December 1988)
                                                      (89/C 15/09)
          1. The third recital is amended to read as follows:
              'Whereas, given the shift in practice towards the revenue method, this method should now
              be chosen as the sole definitive method for determining the VAT own resources base since it
              is reliable and is already applied by most Member States'.
          2. Article 12 (2) is amended to read as follows:
              '2.     Following the examination, the Commission shall produce a report annually on the
              actual collection of VAT in each Member State and on the rules and administrative
              practices applied by each Member State to implement this Regulation.'
          3. A new Article 12a is inserted, which reads as follows:
               Article 12a
              This Regulation shall be without prejudice to the measures provided for in Article 206a of
              the EEC Treaty and Article 180a of the Euratom Treaty.'
          4. A new Article 13a is added, which reads as follows:
               Article 13a
              No later than 31 December 1992 the Commission shall submit a general report on the
              application of this Regulation and on ways of improving the arrangements for the collection
              of VAT resources in order to bring out more clearly the fact that they are Community own
              resources.'
          (') OJ No C 128, 17. 5. 1988, p. 4.