CELEX: 51983PC0413
Language: en
Date: 1983-06-24
Title: AMENDMENT TO THE PROPOSAL FOR A THIRTEENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - ARRANGEMENTS FOR THE REFUND OF VALUE ADDED TAX TO TAXABLE PERSONS NOT ESTABLISHED IN COMMUNITY TERRITORY

No C 196/6                        Official Journal of the European Communities                        23.7.83
                                                         II
                                                 (Preparatory Acts)
                                            COMMISSION
           Amendment to the proposal for a Thirteenth Council Directive on the harmonization of
           the laws of the Member States relating to turnover taxes — Arrangements for the refund
                  of value added tax to taxable persons not established in Community territory
           (Submitted by the Commission to the Council pursuant to Article 149 (2) of the EEC Treaty
                                                  on 1 July 1983)
           The Commission hereby amends its proposal as follows:
           1. The following sentence is added to Article 3 (3):
              'Member States shall notify the Commission of the non-Community countries to
              which they apply this provision.'
           2. Article 6 is amended as follows:
              (a) the words 'and to the European Parliament' are added after the phrase 'submit a
                  report to the Council';
              (b) the words 'and in particular the application of Article 3 (3)' are added at the end
                  of the Article.