CELEX: 51987PC0364
Language: en
Date: 1987-07-10
Title: Proposal for a Council Decision authorising the United Kingdom to apply an optional measure derogating from Article 17 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission to the Council)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (87) 364
Vol. 1987/0205
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 concerning
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In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1. Februar
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 ---pagebreak---      COMMISSION OF THE EUROPEAN COMMUNITIES
                                                        COM(87 ) 364 final
                                                        Bryssels , 10 July 1987
                Proposal for a Council Decision authorising the United
                 Kingdom to apply an optional measure derogating from
              Article 17 of the Sixth Council Directive ( 77 / 388 / EEC ) of
                   17 May 1977 on the harmonization of the laws of the
                         Member States relating to turnover taxes
                      ( presented by the Commission to the Council )
C0MC87 ) 364 final
 ---pagebreak---                                                                        C°H
      Proposal for a Council Decision authorising the United
        Kingdom to apply an optional measure derogating from
   Article 17 of the Sixth Council Directive ( 77 / 388 / EEC ) of
         17 May 1977 on the harmonization of the laws of the
                Member States relating to turnover taxes
   THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
   Having regard to the Treaty establishing the European
   Economic Community ,
   Having regard to the Sixth Council Directive ( 77 / 388 / EEC.)
   of 17 May 1977 on the harmonization of the laws of the
   Member States relating to turnover taxes - Common system
   of value added tax : uniform basis of assessment ( 1 ),
   hereafter       referred to      as the   " Sixth Directive "   and   in
   particular Article 27 thereof ,
   Having regard to the proposal from the Commission ,
   Whereas ,       under the        terms of Article 27(1 )        of the
   abovementioned Directive , the Council , acting unanimously
   on a proposal from the Commission , may authorize any
   Member State to introduce special measures for derogation
   from       the provisions of that Directive in order to
   simplify the procedure for charging the tax or to prevent
   certain types of tax evasion or avoidance ;
   Uhereas       the United     Kingdom , by    me an s of a letter to the
 : Commission         dated    17    March   1987     from  its  Permanent
'  Représentation         to the Communities requested authorisaion
   to       introduce     a spécifie measure derogating from the
   provisions of paragraph 1 of Article 17 of the Sixth
   Directive         ; whereas       that measure , considered as a
   simplification measure , forms part of an optional system
   for enterprises having an annual turnover of less than
   340.000 Ecus base on the third subparagraph of paragraph
   2 of Article 10 of the Sixth Directive ;
   Whereas the specific measure in question does not have a
   negative effect on the own resources of the European
*  Communities •'accruing         from VAT ;
   HAS ADOPTED THIS DECISION          :
   ( 1 ) OJ   N° L 145 , 13.6.1977
 ---pagebreak---                         Article   1 .
By   derogation from  the   provisions  of  paragraph    1 of
Article   17 of  the Sixth Directive , the United Kingdom is
authorised to provide within an optional          scheme that
enterprises with an annual turnover of less than 340.000
Ecus ,  must postpone the right of deduction of tax until
it has been paid to the supplier .
                          Article   2
The Decision is addressed to the United Kingdom .
Done at Brussels ,                       For the Council
                                         The President ,