CELEX: 31971D0353
Language: en
Date: 1971-10-29 00:00:00
Title: Council Decision of 18 October 1971 amending the Decision of 29 September 1970 on the Association of the Overseas Countries and Territories with the European Economic Community

210                                     Official Journal of the European Communities
29.10.71                                Official Journal of the European Communities                             No L 243/27
                                                     COUNCIL DECISION
                                                       of 18 October 1971
                amending the Decision of 29 September 1970 on the Association of the Overseas Countries
                                    and Territories with the European Economic Community
                                                          (71/353/EEC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                                                     Article 2
 Having regard to the Treaty establishing the European             The following text shall be substituted for the present
 Economic Community, and in particular Article 136                 text of Article 26 of the Decision of 29 September 1970 :
 thereof;                                                               'The provisions of this Title and of Annexes V, VI,
                                                                        VII and X shall apply also to the French overseas
 Having regard to the Internal Agreement on the Financ­                 departments.'
 ing and Administration of Community Aid signed at
 Yaounde on 29 July 1969, and in particular Article 1
 thereof;                                                                                    Articles
                                                                   Annex X, the text of which is annexed, shall be added to
 Whereas the Council Decision of 29 September 1970 1               the Decision of 29 September 1970.
 on the Association of Overseas Countries and Territories
 with the European Economic Community did not lay
 down the fiscal and customs arrangements applicable to                                      Article 4
 contracts financed by the Community in the Associated
 Overseas Countries and Territories and the French over­           The provisions of this Decision shall be applicable to the
 seas departments;                                                 performance of all contracts financed by the Community
                                                                   and concluded on or after 1 January 1972.
Whereas, the necessary provisions having since been
 drawn up, it is advisable to incorporate them in that De­
cision,                                                                                      Article 5
HAS DECIDED AS FOLLOWS :
                                                                   This Decision shall be published in the Official Journal
                                                                   ofthe European Communities.
                          Article 1
The following text shall be substituted for the present
text of Article 24 of the Decision of 29 September 1970 :          Done at Luxembourg, 18 October 1971 .
     'The fiscal and customs arrangements applicable in                                                For the Council
      the Associated Overseas Countries and Territories
      to contracts financed by the Community are laid                                                   The President
      down in Annex X.'                                                                                   A. MORO
1 OJ No L 282, 28.12.70, p. 83.
 ---pagebreak---                               Official Journal of the European Communities                                        211
                                                     ANNEX
    concerning the fiscal and customs arrangements applicable, in the Associated Overseas Countries and
                               Territories, to contracts financed by the Community
                                                   . Article !
  Contracts financed by the Community shall not be subject, in the beneficiary Associated Overseas
  Country or Territory, to existing or future stamp or registration duties or fiscal charges having equi­
  valent effect.
                                                     Article 2
  1 . Contracts for research, inspection or supervision financed by the Community shall not, in the benefi­
  ciary Overseas Country or Territory, give rise to turnover tax.
  2. Profits arising from carrying out contracts for works, research, inspection or supervision financed by
  the Community shall be taxable according to the internal fiscal arrangements of the Associated Over­
  seas Country or Territory concerned, provided that the natural or legal persons who have carried them
  out have, in that Country or Territory, a permanent place of business or the contracts take longer than
  six months to carry out.
                                                     Article 3
~ 1 . The importation into the beneficiary Associated Overseas Country or Territory of products for con­
  sumption or use without further processing for the purpose of fulfilling supply contracts financed by the
  Community which have been concluded following an international call for tenders, shall be free of cus­
  toms duties or taxes and import charges other than those constituting remuneration for the provision of
  services.
  2. When, following an international call for tenders, a supply contract financed by the Community is
  awarded to an industrial undertaking from the French Republic or from the Kingdom of the Nether­
  lands, which is established in the Associated Overseas Country or Territory concerned, that contract
  shall be concluded on the basis of the 'ex-factory price* for the supplies ill question, plus the internal fis­
  cal charges applicable to such supplies in the Associated Overseas Country or Territory concerned.
                                                     Article 4
  Purchases of fuels, lubricants, hydrocarbon binding agents and, in general, of all materials used for pro­
  jects financed by the Community shall be considered to have been made on the internal market and .
  shall be subject to the fiscal treatment prescribed by the laws of general application in the beneficiary
  Associated Overseas Country or Territory concerned.
                                                     Article 5
  Undertakings which need to import specialized equipment for the purpose of carrying out works con­
  tracts shall, in respects of that equipment, be entitled, on application and for a period expiring three
  months after the final acceptance of the works, to the temporary admission treatment laid down by the
   laws in force in the Associated Overseas Country or Territory concerned.
                                                     Articled
   The importation into the beneficiary Associated Overseas Country or Territory on a temporary basis of
  specialized equipment required for carrying out tasks specified in a contract for research, inspection or
  supervision shall be free of customs duties and taxes and import charges other than those constituting
  remuneration for the provision of services.
                                                     Article 7
  The importation of personal effects and goods, excluding motor vehicles for personal use, by natural
  persons responsible for carrying out tasks specified in a research, inspection or supervision contract
  shall be free of customs duties and taxes and import charges other than those constituting remuneration
  for the provision of services, on condition that personal effects and goods have been in use at least six
   months and that they are imported within four months of those persons taking up their duties in the
  Associated Country or Territory concerned.
                                                     Articles
  Any matter not covered by this Decision shall be governed by the laws of the Overseas Country or Ter­
  ritory concerned.
                                                     Articled
  The foregoing provisions shall be applicable in respect of the performance of all contracts financed by
  the Community and concluded on or after the date of entry into force of this Decision.