CELEX: 51992PC0498(03)
Language: en
Date: 1992-11-30
Title: Proposal for a COUNCIL DECISION authorizing the Federal Republic of Germany to apply one of the particular measures in accordance with Article 22 (12) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes, as amended by Council Directive 91/680/EEC of 16 December 1991

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                    COM(92) 498 final
                                                    Brussels, 30 November 1992
                                      Proposals for
                                    COUNCIL DECISIONS
          authorizing the Kingdom of Denmark, the Federal Republic of Germany,
           Ireland, the Grand Duchy of Luxembourg, the Republic of Italy, the
        Kingdom of the Netherlands, the Kingdom of Spain and the United Kingdom
      to apply one of the particular measures in accordance with Article 22(12) of
         Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization
             of the laws of the Member States relating to turnover taxes, as
               amended by Council Directive 91/680/EEC of 16 December 1991
MiïMA
                              (presented by the Commission)
 ---pagebreak---                            - A
           COMMISSION OF THE EUROPEAN COMMUNITIES
                       Proposal for a
                      COUNCIL DECISION
authorizing the United Kingdom to apply a particular measure
in accordance with Article 22(12)(b) 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, as
amended by Council Directive 91/680/EEC of 16 December 1991
                (presented by the Commission)
 ---pagebreak---                            EXPLANATORY MEMORANDUM
By letter received by the Commission on 22 May 1992, the
United Kingdom Government submitted a request for the
authorization of a particular measure based on Article 22(12)
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 - Common system of value added tax :
uniform basis of assessment(1> , as amended by Council
Directive 91/680/EEC of 16 December 1991 supplementing the
common system of value added tax and amending Directive
77/388/EEC      with a view to the abolition              of   fiscal
frontiers(2) .
According to Article 22(6)(b), every taxable person who has
supplied goods under the conditions laid down in Article
28c(A), and who is identified for purposes of value added tax
in accordance with Article                22(l)(c), shall  submit a
recapitulative statement. The recapitulative statement shall
be drawn up for each calendar quarter and shall specify the
persons acquiring goods identified for purposes of value
added tax to whom goods have been supplied under the
conditions laid down in Article 28c(A). Article 28c(A)
provides for the exemption of intra-Community supplies of
goods.
Article 22(12) stipulates that, acting unanimously on a
proposal from the Commission, the Council may authorize any
Member State to introduce particular measures to simplify the
statement obligations laid down in Article 22(6)(b). Article
22(12) further stipulates that such simplification measures
may not jeopardize the proper monitoring of intra-Community
 (1) O . J . NO. L 1 4 5 / 1 , 13.6.1977
 (2) O . J . No. L 3 7 6 / 1 , 31.12.1991
 ---pagebreak--- transactions,   and   may   take   the  forms   outlined   in
subparagraphs (a) and (b) of Article 22(12).
The particular measure that is the subject of the attached
proposal for a Decision is of the form laid down in
subparagraph (b) of Article 22(12), and is designed to
simplify the administrative obligations of persons engaged in
intra-Community   trade   after  1 January    1993,   without
jeopardizing   the proper    monitoring  of   intra-Community
transactions.
The Commission therefore considers it appropriate for the
United Kingdom to be authorized to apply the planned
particular measure with effect from 1 January 1993 until
31 December 1996, the latter being the envisaged date of
expiry of the transitional arrangements as specified in
Article 281 of the amended Sixth Directive.
 ---pagebreak---                                                                   (-/
                          Proposal for a
                        COUNCIL DECISION
authorizing the United Kingdom to apply a particular measure
in accordance with Article 22(12)(b) 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, as
amended by Council Directive 91/680/EEC of 16 December 1991.
                  (presented by the Commission)
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 assessment0> , as amended by
Council    Directive    91/680/EEC    of   16    December    1991
supplementing the common system of value added tax and
amending Directive 77/388/EEC with a view to the abolition of
fiscal frontiers(2) , and in particular Article 22 thereof,
Having regard to the proposal from the Commission,
Whereas, under Article 22(12) of the Sixth Directive, the
Council,    acting   unanimously   on   a  proposal    from   the
Commission, may authorize any Member State to introduce
particular measures to simplify the statement obligations
(1) O.J. No. L 145/1, 13.6.1977
(2) O.J. No. L 376/1, 31.12.1991
 ---pagebreak--- laid down in paragraph 6(b) of Article 22; whereas Article
22(12) further stipulates that such simplification measures
may not jeopardize the proper monitoring of intra-Community
transactions,   and   may   take  the   forms   outlined in
subparagraphs (a) and (b) of Article 22(12);
Whereas the United Kingdom, by letter received by the
Commission on 22 May 1992, has requested authorization of a
simplification measure which takes the form laid down in
subparagraph (b) of Article 22(12);
Whereas the authorization will be temporary;
Whereas the particular measure will not effect the European
Communities' own resources arising from value added tax,
HAS ADOPTED THIS DECISION :
 ---pagebreak---                           Article 1
As provided for by Article 22(12) of the Sixth Council
Directive 77/388/EEC, as amended by Council Directive
91/680/EEC, the United Kingdom is hereby authorized, with
effect from 1 January 1993 until 31 December 1996, to
introduce   a   particular   measure   in   accordance   with
subparagraph (b) of Article 22(12), to simplify the
obligations laid down in paragraph 6(b) of Article 22
regarding recapitulative statements.
                          Article 2
This Decision is addressed to the United Kingdom
                        Done at Brussels,               1992
                                        For the Council
                                        The President
 ---pagebreak---                                                               ¥
           COMMISSION OF THE EUROPEAN COMMUNITIES
                        Proposal for a
                       COUNCIL DECISION
authorizing the Kingdom of Denmark to apply particular
measures in accordance with Article 22(12)(a) and (b) 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, as amended by Council Directive 91/680/EEC of
16 December 1991
                 (presented by the Commission)
 ---pagebreak---                                                                       *i
                          EXPLANATORY MEMORANDUM
By letter received by the Commission on 24 June 1992, the
Danish Government submitted a request for the authorization
of particular measures based on Article 22(12) 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 - Common system of value added tax : uniform
basis of assessment0' , as amended by Council Directive
91/680/EEC of 16 December 1991 supplementing the common
system of value added tax and amending Directive 77/388/EEC
with a view to the abolition of fiscal frontiers(2) .
According to Article 22(6)(b), every taxable person who has
supplied goods under the conditions laid down in Article
28c(A), and who is identified for purposes of value added tax
in accordance with Article 22(1)(c),                 shall  submit a
recapitulative statement. The recapitulative statement shall
be drawn up for each calendar quarter and shall specify the
persons acquiring goods identified for purposes of value
added tax to whom goods have been supplied under the
conditions laid down in Article 28c(A). Article • 28c(A)
provides for the exemption of intra-Community supplies of
goods.
Article 22(12) stipulates that, acting unanimously on a
 proposal from the Commission, the Council may authorize any
 Member State to introduce particular measures to simplify the
 statement obligations laid down in Article 22(6)(b). Article
 22(12) further stipulates that such simplification measures
 may not jeopardize the proper monitoring of intra-Community
 transactions,      and        may    take the   forms   outlined  in
 (1) O . J . No. L 1 4 5 / 1 ,  13.6.1977
 (2) O . J . No. L 3 7 6 / 1 ,  31.12.1991
 ---pagebreak---                                                               c
                                                                \
subparagraphs (a) and (b) of Article 22(12).
The particular measures that are the subject of the attached
proposal for a Decision are of the form laid down in
subparagraphs (a) and (b) of Article 22(12), and are designed
to simplify the administrative obligations of persons engaged
in intra-Community trade after 1 January 1993, without
jeopardizing   the  proper   monitoring  of   intra-Community
transactions.
The Commission therefore considers it appropriate for the
Kingdom of Denmark to be authorized to apply the planned
particular measures with effect from 1 January 1993 until
31 December 1996, the latter being the envisaged date of
expiry of the transitional arrangements as specified in
Article 281 of the amended Sixth Directive.
 ---pagebreak---                                                                   Ao
                          Proposal for a
                        COUNCIL DECISION
authorizing the Kingdom of Denmark to apply particular
measures in accordance with Article 22(12)(a) and (b) 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, as amended by Council Directive 91/680/EEC of
16 December 1991.
                 (presented by the Commission)
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 assessment0' , as amended by
Council    Directive    91/680/EEC    of   16    December    1991
supplementing the common system of value added tax and
amending Directive 77/388/EEC with a view to the abolition of
fiscal frontiers(2) , and in particular Article 22 thereof,
Having regard to the proposal from the Commission,
Whereas, under Article 22(12) of the Sixth Directive, the
Council,   acting   unanimously    on   a proposal     from   the
Commission, may authorize any Member State to introduce
particular measures to simplify the statement obligations
(1) O.J. No. L 145/1, 13.6.1977
(2) O.J. No. L 376/1, 31.12.1991
 ---pagebreak---                                                              AA
laid down in paragraph 6(b) of Article 22; whereas Article
22(12) further stipulates that such simplification measures
may not jeopardize the proper monitoring of intra-Community
transactions,   and   may   take  the   forms   outlined  in
subparagraphs (a) and (b) of Article 22(12);
Whereas the Danish Government, by letter received by the
Commission on 24 June 1992, has requested authorization of
simplification measures which take the form laid down in
subparagraphs (a) and (b) of Article 22(12);
Whereas the authorization will be temporary;
Whereas the particular measures will not effect the European
Communities' own resources arising from value added tax,
HAS ADOPTED THIS DECISION :
 ---pagebreak---                                                                Al
                          Article 1
As provided for by Article 22(12) of the Sixth Council
Directive 77/388/EEC, as amended by Council Directive
91/680/EEC, the Kingdom of Denmark is hereby authorized, with
effect from 1 January 1993 until 31 December 1996, to
introduce    particular   measures    in    accordance    with
subparagraphs (a) and (b) of Article 22(12), to simplify the
obligations laid down in paragraph 6(b) of Article 22
regarding recapitulative statements.
                          Article 2
This Decision is addressed to the Kingdom of Denmark
                        Done at Brussels,                1992
                                         For the Council
                                         The President
 ---pagebreak---                                                               Ab
            COMMISSION OF THE EUROPEAN COMMUNITIES
                         Proposal for a
                        COUNCIL DECISION
authorizing the Federal Republic of Germany to apply a
particular measure in accordance with Article 22(12)(b) 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, as amended by Council Directive 91/680/EEC of
16 December 1991
                 (presented by the Commission)
 ---pagebreak---                                                                        46
                           EXPLANATORY MEMORANDUM
By letter received by the Commission on 1 July 1992, the
German Government submitted a request for the authorization
of a particular measure based on Article 22(12) 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 - Common system of value added tax : uniform
basis of assessment0* , as amended by Council Directive
91/680/EEC of 16 December 1991 supplementing the common
system of value added tax and amending Directive 77/388/EEC
                                                       •   (2)
with a view to the abolition of fiscal frontiers
According to Article 22(6)(b), every taxable person who has
supplied goods under the conditions laid down in Article
28c(A), and who is identified for purposes of value added tax
in accordance with Article                 22(1)(c),   shall submit a
recapitulative statement. The recapitulative statement shall
be drawn up for each calendar quarter and shall specify the
persons acquiring goods identified for purposes of value
added tax to whom goods have been supplied under the
conditions laid down in Article 28c(A). Article 28c(A)
provides for the exemption of intra-Community supplies of
goods.
Article 22(12) stipulates that, acting unanimously on a
proposal from the Commission, the Council may authorize any
Member State to introduce particular measures to simplify the
statement obligations laid down in Article 22(6)(b). Article
22(12) further stipulates that such simplification measures
may not jeopardize the proper monitoring of intra-Community
transactions,       and        may    take   the   forms   outlined in
 (1) O . J . NO. L 1 4 5 / 1 ,  13.6.1977
 (2) O.J. No. L 3 7 6 / 1 ,     31.12.1991
 ---pagebreak---                                                               AS
subparagraphs (a) and (b) of Article 22(12).
The particular measure that is the subject of the attached
proposal for a Decision is of the form laid down in
subparagraph (b) of Article 22(12), and is designed to
simplify the administrative obligations of persons engaged in
intra-Community   trade after 1 January        1993, without
jeopardizing the proper monitoring of         intra-Community
transactions.
The Commission therefore considers it appropriate for the
Federal Republic of Germany to be authorized to apply the
planned particular measure with effect from 1 January 1993
until 31 December 1996, the latter being the envisaged date
of expiry of the transitional arrangements as specified in
Article 281 of the amended Sixth Directive.
 ---pagebreak---                                                                   Al
                          Proposal for a
                        COUNCIL DECISION
authorizing the Federal Republic of Germany to apply a
particular measure in accordance with Article 22(12)(b) 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, as amended by Council Directive 91/680/EEC of
16 December 1991.
                  (presented by the Commission)
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 assessment0* , as amended by
Council    Directive     91/680/EEC    of   16    December   1991
supplementing the common system of value added tax and
amending Directive 77/388/EEC with a view to the abolition of
fiscal frontiers(2) , and in particular Article 22 thereof,
Having regard to the proposal from the Commission,
Whereas, under Article 22(12) of the Sixth Directive, the
Council,    acting   unanimously    on   a  proposal    from  the
Commission, may authorize any Member State to introduce
particular measures to simplify the statement obligations
 (1) O.J. No. L 145/1, 13.6.1977
 (2) O.J. No. L 376/1, 31.12.1991
 ---pagebreak---                                                             X*
laid down in paragraph 6(b) of Article 22; whereas Article
22(12) further stipulates that such simplification measures
may not jeopardize the proper monitoring of intra-Community
transactions,   and   may   take  the   forms   outlined in
subparagraphs (a) and (b) of Article 22(12);
Whereas the German Government, by letter received by the
Commission on 1 July 1992, has requested authorization of a
simplification measure which takes the form laid down in
subparagraph (b) of Article 22(12);
Whereas the authorization will be temporary;
Whereas the particular measure will not effect the European
Communities' own resources arising from value added tax,
HAS ADOPTED THIS DECISION :
 ---pagebreak---                                                               A$
As provided for by Article 22(12) of the Sixth Council
Directive 77/368/EEe, as amended by Council Directive
91/680/EEC, the Federal Republic of Germany is hereby
authorized, with effect       from   1 January   1993 until
31 December 1996, to introduce a particular measure in
                                                           to
accordance with subparagraph (b) of Article 22l%2),
simplify the obligations laid down in paragraph 6(b) of
Article 22 regarding recapitulative statements.
                          Article 2
This  Decision  is  addressed   to  the Federal  Republic  of
Germany.
                        Done at Brussels,               1992
                                        For the Council
                                        The President
 ---pagebreak---                                                               À*)
            COMMISSION OF THE EUROPEAN COMMUNITIES
                         Proposal for a
                        COUNCIL DECISION
authorizing    Ireland to apply particular measures in
accordance with Article 22(12) (a) and (b) 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, as amended by Council Directive 91/680/EEC of
16 December 1991
                  (presented by the Commission)
 ---pagebreak---                                                                     £o
                           EXPLANATORY MEMORANDUM
By letter received by the Commission on 23 July 1992, the
Irish Government submitted a request for the authorization of
particular measures based on Article 22(12) 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 - Common system of value added tax : uniform
basis of assessment^ , as amended by Council Directive
91/680/EEC of 16 December 1991 supplementing the common
system of value added tax and amending Directive 77/388/EEC
                                                     • (2)
with a view to the abolition of fiscal frontiers
According to Article 22(6)(b), every taxable person who has
supplied goods under the conditions laid down in Article
28c(A), and who is identified for purposes of value added tax
in accordance with Article 22(1)(c), shall submit a
recapitulative statement. The recapitulative statement shall
be drawn up for each calendar quarter and shall specify the
persons acquiring goods identified for purposes of value
added tax to whom goods have been supplied under the
conditions laid down in Article 28c(A). Article 28c(A)
provides for the exemption of intra-Community supplies of
goods.
 Article 22(12) stipulates that, acting unanimously on a
 proposal from the Commission, the Council may authorize any
 Member State to introduce particular measures to simplify the
 statement obligations laid down in Article 22(6)(b). Article
 22(12) further stipulates that such simplification measures
 may not jeopardize the proper monitoring of intra-Community
 transactions,       and        may    take the  forms  outlined in
 (1)  O . J . NO. L 1 4 5 / 1 ,  13.6.1977
  (2) O.J. No. L 3 7 6 / 1 ,     31.12.1991
 ---pagebreak---                                                               %A
subparagraphs (a) and (b) of Article 22(12).
The particular measures that are the subject of the attached
proposal for a Decision are of the form laid down in
subparagraphs (a) and (b) of Article 22(12), and are designed
to simplify the administrative obligations of persons engaged
in intra-Community trade after 1 January 1993, without
jeopardizing the proper monitoring of         intra-Community
transactions.
The Commission therefore considers it appropriate for Ireland
to be authorized to apply the planned particular measures
with effect from 1 January 1993 until 31 December 1996, the
latter being the envisaged date of expiry of the transitional
arrangements as specified in Article 281 of the amended Sixth
Directive.
 ---pagebreak---                                                                             2t.
                                   Proposal for a
                                  COUNCIL DECISION
authorizing         Ireland to apply particular measures in
accordance with Article 22(12)(a) and (b) 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, as amended by Council Directive 91/680/EEC of
16 December 1991.
                       (presented by the Commission)
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"» , as amended by
 Council         Directive         91/680/EEC    of   16    December   1991
 supplementing the common system of value added tax and
 amending Directive 77/388/EEC with a view to the abolition of
 fiscal frontiers"» , and in particular Article 22 thereof,
 Having regard to the proposal from the Commission,
 Whereas, under Article 22(12) of the Sixth Directive, the
 Council, acting unanimously on a proposal from the
  Commission, may authorize any Member State to introduce
  particular measures to simplify the statement obligations
  ( 1 ) O . J . NO. L 1 4 5 / 1 ,   13.6.1977
  (2) O.J. No. L 3 7 6 / 1 ,        31.12.1991
 ---pagebreak---                                                              n
laid down in paragraph 6(b) of Article 22; whereas Article
22(12) further stipulates that such simplification measures
may not jeopardize the proper monitoring of intra-Community
transactions,   and may     take  the   forms   outlined  in
subparagraphs (a) and (b) of Article 22(12);
Whereas the Irish Government, by letter received by the
Commission on 23 July 1992, has requested authorization of
simplification measures which take the form laid down in
subparagraphs (a) and (b) of Article 22(12);
Whereas the authorization will be temporary;
Whereas the particular measures will not effect the European
Communities' own resources arising from value added tax,
HAS ADOPTED THIS DECISION :
 ---pagebreak---                                                              '#*
                          Article 1
As provided for by Article 22(12) pf the Sixth Council
Directive 77/388/EEC, as amended by Council Directive
91/680/EEC, Ireland is hereby authorized, with effect fro© 1
January 1993 until 31 December 1996, to introduce particular
measures in accordance with subparagraph <a) and (b) of
Article 22(12), to simplify the obligations %%iê down in
paragraph 6(b) of Article 22 regarding recapitulative
statements.
                          Article 2
This Decision is addressed to Ireland
                        Done at Brussels, ,.,..,.,,,.*, 1992
                                        For the Council
                                        The President
 ---pagebreak---                                                               25-
            COMMISSION OF THE EUROPEAN COMMUNITIES
                         Proposal for a
                        COUNCIL DECISION
authorizing the Grand Duchy of Luxembourg to apply particular
measures in accordance with Article 22(12)(a) and (b) 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, as amended by Council Directive 91/680/EEC of
16 December 1991
                 (presented by the Commission)
 ---pagebreak---                                                                     £6
                         EXPLANATORY MEMORANDUM
By letter received by the Commission on 29 July 1992, the
Government of Luxembourg submitted a request for the
authorization of particular measures based on Article 22(12)
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 - Common system of value added tax :
uniform basis of assessment01 , as amended by Council
Directive 91/680/EEC of 16 December 1991 supplementing the
common system of value added tax and amending Directive
77/388/EEC     with     a view to the        abolition  of   fiscal
          <2>
frontiers     .
According to Article 22(6)(b), every taxable person who has
supplied goods under the conditions laid down in Article
28c(A), and who is identified for purposes of value added tax
in accordance with Article 22(1)(c),              shall  submit a
recapitulative statement. The recapitulative statement shall
be drawn up for each calendar quarter and shall specify the
persons acquiring goods identified for purposes of value
added tax to whom goods have been supplied under the
conditions laid down in Article 28c(A). Article 28c(A)
provides for the exemption of intra-Community supplies of
goods.
Article 22(12) stipulates that, acting unanimously on a
proposal from the Commission, the Council may authorize any
Member State to introduce particular measures to simplify the
statement obligations laid down in Article 22(6)(b). Article
22(12) further stipulates that such simplification measures
may not jeopardize the proper monitoring of intra-Community
 (1) O.J.  No. L 1 4 5 / 1 , 13.6.1977
 (2) O.J.  No. L 3 7 6 / 1 , 31.12.1991
 ---pagebreak---                                                               %ï
transactions,   and   may   take  the   forms   outlined   in
subparagraphs (a) and (b) of Article 22(12).
The particular measures that are the subject of the attached
proposal for a Decision are of the form laid down in
subparagraphs (a) and (b) of Article 22(12), and are designed
to simplify the administrative obligations of persons engaged
in intra-Coramunity trade after 1 January 1993, without
jeopardizing   the proper monitoring     of   intra-Community
transactions.
The Commission therefore considers it appropriate for the
Grand Duchy of Luxembourg to be authorized to apply the
planned particular measures with effect from 1 January 1993
until 31 December 1996, the latter being the envisaged date
of expiry of the transitional arrangements as specified in
Article 281 of the amended Sixth Directive.
 ---pagebreak---                                                                        &
                               Proposal for a
                              COUNCIL DECISION
authorizing the Grand Duchy of Luxembourg to apply particular
measures in accordance with Article 22(12)(a) and (b) 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, as amended by Council Directive 91/680/EEC of
16 December 1991.
                    (presented by the Commission)
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 assessment0' , as amended by
Council      Directive        91/680/EEC   of   16    December    1991
supplementing the common system of value added tax and
amending Directive 77/388/EEC with a view to the abolition of
fiscal frontiers<2> , and in particular Article 22 thereof,
Having regard to the proposal from the Commission,
Whereas, under Article 22(12) of the Sixth Directive, the
Council, acting unanimously on a proposal                   from the
Commission, may authorize any Member State to introduce
particular measures to simplify the statement obligations
(1) O . J . No. L 1 4 5 / 1 , 13.6.1977
(2) O . J . No. L 3 7 6 / 1 , 31.12.1991
 ---pagebreak---                                                              **)
laid down in paragraph 6(b) of Article 22; whereas Article
22(12) further stipulates that such simplification measures
may not jeopardize the proper monitoring of intra-Community
transactions,   and may     take  the   forms   outlined  in
subparagraphs (a) and (b) of Article 22(12);
Whereas the Government of Luxembourg, by letter received by
the Commission on 29 July 1992, has requested authorization
of simplification measures which take the form laid down in
subparagraphs (a) and (b) of Article 22(12);
Whereas the authorization will be temporary;
Whereas the particular measures will not effect the European
Communities' own resources arising from value added tax,
HAS ADOPTED THIS DECISION :
 ---pagebreak---                                                                 l>o
                          Article 1
As provided for by Article 22(12) of the Sixth Council
Directive 77/388/EEC, as amended by Council Directive
91/680/EEC, the Grand Duchy of Luxembourg          is hereby
authorized,   with  effect   from   1   January   1993   until
31 December 1996, to    introduce   particular   measures    in
accordance with subparagraphs (a) and (b) of Article 22(12),
to simplify the obligations laid down in paragraph 6(b) of
Article 22 regarding recapitulative statements.
                          Article 2
This Decision is addressed to the Grand Duchy of Luxembourg
                        Done at Brussels,                 1992
                                         For the Council
                                         The President
 ---pagebreak---                                                               lA
            COMMISSION OF THE EUROPEAN COMMUNITIES
                         Proposal for a
                        COUNCIL DECISION
authorizing the Italian Republic to apply a particular
measure in accordance with Article 22(12)(a) 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, as amended by Council Directive 91/680/EEC of
16 December 1991
                 (presented by the Commission)
 ---pagebreak---                                                                     M.
                            EXPLANATORY MEMORANDUM
By letter received by the Commission on 30 July 1992, the
Italian Government submitted a request for the authorization
of a particular measure based on Article 22(12) 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 - Common system of value added tax : uniform
basis of assessment^ , as amended by Council Directive
91/680/EEC of 16 December 1991 supplementing the common
system of value added tax and amending Directive 77/388/EEC
with a view to the abolition of fiscal frontiers
According to Article 22(6)(b), every taxable person who has
supplied goods under the conditions laid down in Article
28c(A), and who is identified for purposes of value added tax
in accordance with Article 22(1)(c), shall submit a
recapitulative statement. The recapitulative statement shall
be drawn up for each calendar quarter and shall specify the
persons acquiring goods identified for purposes of value
added tax to whom goods have been supplied under the
conditions laid down in Article 28c(A). Article 28c(A)
provides for the exemption of intra-Community supplies of
 goods.
 Article 22(12) stipulates that, acting unanimously on a
 proposal from the Commission, the Council may authorize any
 Member State to introduce particular measures to simplify the
 statement obligations laid down in Article 22(6)(b). Article
 22(12) further stipulates that such simplification measures
 may not jeopardize the proper monitoring of intra-Community
 transactions,        and        may    take the  forms outlined in
 ( 1 ) O . J . No. L 1 4 5 / 1 ,  13.6.1977
 (2) O . J . No. L 3 7 6 / 1 ,    31.12.1991
 ---pagebreak---                                                               33
subparagraphs (a) and (b) of Article 22(12).
The particular measure that is the subject of the attached
proposal for a Decision is of the form laid down in
subparagraph (a) of Article 22(12), and is designed to
simplify the administrative obligations of persons engaged in
intra-Community trade after      1 January    1993, without
jeopardizing the proper monitoring of         intra-Community
transactions.
The Commission therefore considers it appropriate for the
Italian Republic to be authorized to apply the planned
particular measure with effect from 1 January 1993 until
31 December 1996, the latter being the envisaged date of
expiry of the transitional arrangements as specified in
Article 281 of the amended Sixth Directive.
 ---pagebreak---                                                                          ^
                                 Proposal for a
                                COUNCIL DECISION
authorizing the Italian Republic to apply a particular
measure in accordance with Article 22(12)(a) 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, as amended by Council Directive 91/680/EEC of
16 December 1991.
                     (presented by the Commission)
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 assessment05 , as amended by
 Council       Directive        91/680/EEC    of   16    December   1991
 supplementing the common system of value added tax and
 amending Directive 77/388/EEC with a view to the abolition of
 fiscal frontiers'" , and in particular Article 22 thereof,
 Having regard to the proposal from the Commission,
 Whereas, under Article 22(12) of the Sixth Directive, the
 Council, acting unanimously on a proposal from the
 Commission, may authorize any Member State to introduce
 particular measures to simplify the statement obligations
  (1) O . J . No. L 1 4 5 / 1 ,  13.6.1977
  (2) O . J . No. L 3 7 6 / 1 ,  31.12.1991
 ---pagebreak---                                                              35'
laid down in paragraph 6(b) of Article 22; whereas Article
22(12) further stipulates that such simplification measures
may not jeopardize the proper monitoring of intra-Community
transactions,   and   may   take  the   forms   outlined  in
subparagraphs (a) and (b) of Article 22(12);
Whereas the Italian Government, by letter received by the
Commission on 30 July 1992, has requested authorization of a
simplification measure which takes the form laid down in
subparagraph (a) of Article 22(12);
Whereas the authorization will be temporary;
Whereas the particular measure will not effect the European
Communities' own resources arising from value added tax,
HAS ADOPTED THIS DECISION :
 ---pagebreak---                                                               "3>6
                          Article 1
As provided for by Article 22(12) of the Sixth Council
Directive 77/388/EEC, as amended by Council Directive
91/680/EEC, the Italian Republic is hereby authorized, with
effect from 1 January 1993 until 31 December 1996, to
introduce   a   particular    measure  in   accordance   with
subparagraph (a) of Article 22(12), to simplify the
obligations laid down in paragraph 6(b) of Article 22
regarding recapitulative statements.
                           Article 2
This Decision is addressed to the Italian Republic
                                                        1992
                        Done at Brussels,
                                        For the Council
                                        The President
 ---pagebreak---                                                              ï?
           COMMISSION OF THE EUROPEAN COMMUNITIES
                       Proposal for a
                      COUNCIL DECISION
authorizing the Kingdom of the Netherlands to apply
particular measures in accordance with Article 22(12)(a) and
(b) 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, as amended by Council Directive
91/680/EEC of 16 December 1991
                (presented by the Commission)
 ---pagebreak---                                                                M
                     EXPLANATORY MEMORANDUM
By letter received by the Commission on 4 August 1992, the
Dutch Government submitted a request for the authorization of
particular measures based on Article 22(12) 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 - Common system of value added tax : uniform
basis of assessment^ , as amended by Council Directive
91/680/EEC of 16 December 1991 supplementing the common
system of value added tax and amending Directive 77/388/EEC
with a view to the abolition of fiscal frontiers'" .
According to Article 22(6)(b), every taxable person who has
supplied goods under the conditions laid down in Article
28c(A), and who is identified for purposes of value added tax
 in accordance with Article 22(1)(c), shall submit a
recapitulative statement. The recapitulative statement shall
be drawn up for each calendar quarter and shall specify the
persons acquiring goods identified for purposes of value
 added tax to whom goods have been supplied under the
 conditions laid down in Article 28c(A). Article 28c(A)
 provides for the exemption of intra-Community supplies of
 goods.
 Article 22(12) stipulates that, acting unanimously on a
 proposal from the Commission, the Council may authorize any
 Member State to introduce particular measures to simplify the
 statement obligations laid down in Article 22(6)(b). Article
 22(12) further stipulates that such simplification measures
 may not jeopardize the proper monitoring of intra-Community
 transactions,    and   may   take   the   forms outlined   in
  (1) O.J. NO. L 145/1,  13.6.1977
  (2) O.J. NO. L 376/1,  31.12.1991
 ---pagebreak---                                                                 ^
  subparagraphs (a) and (b) of Article 22(12).
  The particular measures that are the subject of the attached
  proposal for a Decision are of the form laid down in
  subparagraphs (a) and (b) of Article 22(12), and are designed
  to simplify the administrative obligations of persons engaged
  in intra-Community trade after 1 January 1993, without
  jeopardizing the proper monitoring of         intra-Community
  transactions.
  The Commission therefore considers it appropriate for the
  Kingdom of the Netherlands to be authorized to apply the
  planned particular measures with effect from 1 January 1993
  until 31 December 1996, the latter being the envisaged date
  of expiry of the transitional arrangements as specified in
  Article 281 of the amended Sixth Directive.
/
 ---pagebreak---                                                                        I/O
                               Proposal for a
                             COUNCIL DECISION
authorizing the Kingdom of the Netherlands to apply
particular measures in accordance with Article 22(12) (a) and
(b) 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, as amended by Council Directive
91/680/EEC of 16 December 1991.
                  (presented by the Commission)
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 > , as amended by
Council    Directive         91/680/EEC    of   16    December    1991
supplementing the common system of value added tax and
amending Directive 77/388/EEC with a view to the abolition of
fiscal frontiers'" , and in particular Article 22 thereof,
Having regard to the proposal from the Commission,
Whereas, under Article 22(12) of the Sixth Directive, the
Council,    acting      unanimously     on   a  proposal    from   the
Commission, may authorize any Member State to introduce
particular measures to simplify the statement obligations
(1) O.J.  No. L 1 4 5 / 1 ,  13.6.1977
(2) O.J.  No. L 3 7 6 / 1 ,  31.12.1991
 ---pagebreak---                                                               ^
laid down in paragraph 6(b) of Article 22; whereas Article
22(12) further stipulates that such simplification measures
may not jeopardize the proper monitoring of intra-Community
transactions,   and   may   take  the   forms   outlined   in
subparagraphs (a) and (b) of Article 22(12);
Whereas the Government of the Netherlands, by letter received
by the Commission on 4 August 1992, has requested
authorization of simplification measures which take the form
laid down in subparagraphs (a) and (b) of Article 22(12);
Whereas the authorization will be temporary;
Whereas the particular measures will not effect the European
Communities' own resources arising from value added tax,
HAS ADOPTED THIS DECISION :
 ---pagebreak---                                                                </*
                          Article 1
As provided for by Article 22(12) of the Sixth Council
Directive 77/388/EEC, as amended by Council Directive
91/680/EEC, the Kingdom of the Netherlands is hereby
authorized, with effect      from   1 January    1993 until
31 December 1996, to introduce particular measures           m
accordance with subparagraphs (a) and (b) of Article 22(12),
to simplify the obligations laid down in paragraph 6(b) of
Article 22 regarding recapitulative statements.
                          Article 2
This Decision is addressed to the Kingdom of the Netherlands
                                                         1992
                        Done at Brussels, *            •
                                        For the Council
                                        The President
 ---pagebreak---                                                               H^
            COMMISSION OF THE EUROPEAN COMMUNITIES
                         Proposal for a
                        COUNCIL DECISION
authorizing the Kingdom of Spain to apply a particular
measure in accordance with Article 22(12)(a) 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, as amended by Council Directive 91/680/EEC of
16 December 1991
                 (presented by the Commission)
 ---pagebreak---                                                                   w
                           EXPLANATORY MEMORANDUM
By letter received by the Commission on 10 August 1992, the
Spanish Government submitted a request for the authorization
of a particular measure based on Article 22(12) 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 - Common system of value added tax : uniform
basis of assessment'" , as amended by Council Directive
91/680/EEC of 16 December 1991 supplementing the common
system of value added tax and amending Directive 77/388/EEC
with a view to the abolition of fiscal frontiers
According to Article 22(6)(b), every taxable person who has
supplied goods under the conditions laid down in Article
28c(A), and who is identified for purposes of value added tax
in accordance with Article 22(1)(c), shall submit a
recapitulative statement. The recapitulative statement shall
be drawn up for each calendar quarter and shall specify the
persons acquiring goods identified for purposes of value
added tax to whom goods have been supplied under the
conditions laid down in Article 28c(A). Article 28c(A)
provides for the exemption of intra-Community supplies of
goods.
Article 22(12) stipulates that, acting unanimously on a
proposal from the Commission, the Council may authorize any
Member State to introduce particular measures to simplify the
statement obligations laid down in Article 22(6)(b). Article
22(12) further stipulates that such simplification measures
may not jeopardize the proper monitoring of intra-Community
transactions,       and        may    take the  forms outlined in
 (1) O.J. No. L 1 4 5 / 1 ,     13.6.1977
 (2) O . J . No. L 3 7 6 / 1 ,  31.12.1991
 ---pagebreak---                                                               lfS
subparagraphs (a) and (b) of Article 22(12).
The particular measure that is the subject of the attached
proposal for a Decision is of the form laid down in
subparagraph (a) of Article 22(12), and is designed to
simplify the administrative obligations of persons engaged in
intra-Community trade after      1 January    1993, without
jeopardizing the proper monitoring of         intra-Community
transactions.
The Commission therefore considers it appropriate for the
Kingdom of Spain to be authorized to apply the planned
particular measure with effect from 1 January 1993 until
31 December 1996, the latter being the envisaged expiry date
of expiry of the transitional arrangements as specified in
Article 281 of the amended Sixth Directive.
 ---pagebreak---                                                                  ké
                          Proposal for a
                        COUNCIL DECISION
authorizing the Kingdom of Spain to apply a particular
measure in accordance with Article 22(12)(a) 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, as amended by Council Directive 91/680/EEC of
16 December 1991.
                  (presented by the Commission)
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 assessment0' , as amended by
Council    Directive    91/680/EEC    of    16   December   1991
supplementing the common system of value added tax and
amending Directive 77/388/EEC with a view to the abolition of
fiscal frontiers<2> , and in particular Article 22 thereof,
Having regard to the proposal from the Commission,
Whereas, under Article 22(12) of the Sixth Directive, the
Council,    acting   unanimously   on    a  proposal   from  the
Commission, may authorize any Member State to introduce
particular measures to simplify the statement obligations
 (1) O.J. No. L 145/1, 13.6.1977
 (2) O.J. No. L 376/1, 31.12.1991
 ---pagebreak---                                                              V7
laid down in paragraph 6(b) of Article 22; whereas Article
22(12) further stipulates that such simplification measures
may not jeopardize the proper monitoring of intra-Community
transactions,   and   may   take  the   forms   outlined  in
subparagraphs (a) and (b) of Article 22(12);
Whereas the Spanish Government, by letter received by the
Commission on 10 August 1992, has requested authorization of
a simplification measure which takes the form laid down in
subparagraph (a) of Article 22(12);
Whereas the authorization will be temporary;
Whereas the particular measure will not effect the European
Communities' own resources arising from value added tax,
HAS ADOPTED THIS DECISION :
 ---pagebreak---                                                               ¥
                          Article 1
As provided for by Article 22(12) of the Sixth Council
Directive 77/388/EEC, as amended by Council Directive
91/680/EEC, the Kingdom of Spain is hereby authorized, with
effect from 1 January 1993 until 31 December 1996, to
introduce   a   particular   measure   in   accordance   with
subparagraph (a) of Article 22(12), to simplify the
obligations laid down in paragraph 6(b) of Article 22
regarding recapitulative statements.
                          Article 2
This Decision is addressed to the Kingdom of Spain
                                                         1992
                        Done at Brussels,             ••
                                        For the Council
                                        The President
 ---pagebreak---  ---pagebreak---                                                                      ISSN 0254-1475
                                                              COM(92) 498 final
                                                      DOCUMENTS
EN                                                                              06
                                 Catalogue number : CB-CO-92-516-EN-C
                                                             ISBN 92-77-49943-5
Office for Official Publications of the European Communities
L-2985 Luxembourg