CELEX: 51981PC0367
Language: en
Date: 1981-07-10
Title: Proposal for a COUNCIL DECISION authorizing the Italian Republic to derogate from the value added tax arrangements applicable to aid to earthquake victims in Southern Italy (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (81) 367
Vol. 1981/0114
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                     COM(81)367 final
                                                     Brussels . 10 July 1981
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                                     Proposal for a
                                    COUNCIL DECISION
 authorizing the Italian Republic to derogate from the value added
 tax arrangements applicable to aid to earthquake victims in Southern
                                           Italy
               ( submitted to the Council by the Commission )
  C0MC81 ) 367 final
 ---pagebreak---                                       EXPLANATORY MEMORANDUM
                 As part of the urgent action - taken to help the victims of the
  earthquakes in November 1980 , the Italian Government has decided to exempt ,
  with refund of the tax paid at the preceding stage , the supplies of goads-
  ana services listed in Decree Laws n° 799 / 80 of j 5 December 1980 , as amended
  by Law n° 875 of 22 December 1980 , and n° 11 / 81 of 31 January 1981 *           This
  exemption is to " remain . 'in force until 31 December 1981 *
                 As the -measures taken conflict with the provisions of the Sixth
  Counci I • Di rect i ve ( 77/ 388 / EEC ) of 17 May 19 77 , the Italian authorities h.ave
  requested , by telex dated 7 January 1981 from the Italian Permanent Repre­
  sentation to the Commission , a temporary derogation from this Directive *
                 With regard to the determination of the Community 's own resources
  in respect of transactions benefitting temporarily from an exemption with
  refund of the tax paid at the preceding stage , the Italian ] authorities envi­
  sage a solution whereby taxable persons who , during 1981 , supply the goods
  or services provided for irf the abovementioned Decree Laws would be required ,
  by 31 January 1981 at the latest , to submit a special return listing the tran
  sactions in question and enabling their overall value to be determined *
                 In view of the 'special, situation which has, led the Italian Govern­
  ment to request this derogation and the Italian authorities' undertaking to
  take the. measures necessary to enable the Community 's own resources in res­
  pect of the exempted transactions to be determined , the Commission proposes
  that the Council authorize the Italian Republic to derogate temporarily from
  the provisions of the Sixth VAT Directive subject to the conditions laid
. down, by the above Decree Laws * ,
 ---pagebreak---                            PROPOSAL FOR A COUNCIL DECISION
           authorizing the Italian Republic to derogate from the value
           added tax arrangements applicable to aid to earthquake victims -
                                  in Southern Italy . *
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community , and
in particular Articles 99 and 100 thereof ,                        '
Having regard to the proposal from t.he Commission ,
Whereas the Italian Government has requested a temporary derogation from 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 : uni form basi s of assessment ( 1 ) ;             .  *           .
Whereas this temporary derogation relates to the non - application of VAT ,
up to 31' December 1981 , to goods and services supplied by way of emergency
relief to the victims of .the earthquake of November 1980 .;
Whereas the special social situation has. led the Italian Government to
request this temporary derogation ;
Whereas the non-application of VAT is limited to those transactions listed in
Decree Laws„No 799 / 80 and No 11 / 81 of the Italian Government ;
Whereas Italy must take such administrative measures as are necessary to re­
cord the transactions concerned' in order that the Community 's own resources
in respect of those transactions can be determined,
HAS ADOPTED THIS DECISION :                   -            '.
                                                        'V             * I
( 1 .) 0J No L 145 , 13.4.1977 , p. 1 ,
 ---pagebreak---                                     Article 1
              3y way of derogation from Directive 77 / 388 / EEC , the
Italian Republic is hereby authorized, until 31 December 1981 , to exempt ,
with refund of the tax paid at the preceding stage , the transactions referred
to in Article 5 of Decree Law No 799 of 5 December 1980 , as amended by Law
No 875 of 22 December 1980 , and in Article 2 of Decree Law No 11 of 31 January
1981 ;   these transactions , together with the arrangements for exempting them ,
are listed in the Annex     hereto-
                                    Article 2
              The Italian Republic shall adopt such provisions as are necessary
to - ensure that taxable persons furnish the information required for determi­
ning the Community 's own resources in respect of the transactions referred
to in Article 1 and shall ensure that the text of those provisions is trans­
mitted to the Commission .                                     -       "
                                    Article 3
              This Decision is addressed to , the Italian Republic *
                                                 Done at Brussels
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                                   ; Without prejudice to requirements in connection with invoicing
and registration, exemption with refund of the tax paid at the preceding
stage shall apply to the following transactions :
a)          the supply of prefabricated buildings , whether or not intended for resi­
            dential purposes , including their assembly if necessary , in the Basilicata
            and Campania regions , and the supply of goods and services , whether or not
             under contract , for the provision of related infrastructures .                                                                                                                               The taxable
            person shall , at the request of the inspectorate of the financial admi -                                                                                                                                             ,
            nistration , supply proof , in the form of a local authority certificate ,-
             that the said buildings have , in fact , been erected ;                                                                                                                                                     •
b)          the supply of motor caravans and mobile homes " intended for use , whether v .
            or not for a business activity / in the regions mentioned in subparagraph
             ( a )*                The taxable person shall , at the request of the inspectorate of the
             financial administration ; supply proof , in' the form of a local authority
             certificate , of the use to which the caravans were put ;
c)           the supply of goods and services , whether or not under contract , for re­
             building or repairing bui Idings ,- including those not intended for resi­
             dential purposes , and structures destroyed or - damaged by th& earthquake :
          - in the regions mentioned in subparagraph: ( a )„ ; The :'destruction or damage
             must be duly attested by the local authdrity ^in whose area the buildings
             or, structures are situated, or'by the civtV engineer ing depatment 'or the - .
             technical department of the tax office responsible for the area
                      ■■                 : '                                                    ■· ■■■                    ^ · : γ-' · *.           ,. · .                                                'V     >· " · ' "■· .
d)          the supply of goods and services , to farmsito renew and store ^ livestock
             and deadstock destroyed or damaged by the earthquake in the regions' men- •
             tioned in subparagraph ( a )«                                                                   The destruction or damage must be;duly                                                                        .< ...
             attested by the local authority in whose area the farm is situated, and
             by the appropriate regional body ;
 ---pagebreak---                                           - 2 -                     ANNEX
e)     supplies by firms engaged in the construction of buildings or parts of
       buildings , whether or not intended for residential purposes , situated in
       the regions ffi#ntioft&d 1n subparagraph ( a ), and the supply of services under
       contract      connected with the construction of those buildings ;
f)     the supply of goods and services , including professional services , asso­
       ciated with the repair / construction or reconstruction of public facilities
       and amenities , and with demolition work and the removal of debris ;
g)     the supply of electric space heating apparatus C ex CCT 85,12 ), of boilers
       and radiators of iron or steel fuelled by wood , coal , or petroleum gases
       ( ex CCT 73,37 ), and of stoves , ranges , cookers and grates of iron or
       steel ( ex CCT 73,36 ) for use in the regions mentioned in subparagraph ( a )
                                                         «
       by earthquake victims ;                        ,
h)     supplies of services relating to the transportation of goods referred to in
     " the preceding subparagraph and. effected on behalf of the Commissioner ap­
       pointed pursuant to Article 5 of the Law No 996 of 8 December 1970 ;
i)     the importation of goods described in subparagraphs ( a ), ( b ), ( c ), ( d ),
       ( f ) and ( g ) on behalf of the Commissioner appointed pursuant to Article 5
       of Law No 996 of 8 December 1970 and on behalf of public bodies for supply
       free of charge to victims of the earthquake ,           '  '   ,
                 The exemptions referred to in subparagraphs ( a ), ( b ), ( c ), ( d ),
( e ), ( f ) and ( g ) shall apply to the supply of goods and services : to earth­
quake victims , duly recognized as such by the appropriate local authority ;
to the Commissioner appointed pursuant to Article 5 of Law No , 996 of 8 De­
cember 1970 ; to public bodies , political , trade union-, professional , reli­
gious , philanthropic , cultural and sporting brganizations and to the press ,
provided that thesgoods and services in question are distributed free of
charge to the earthquake victims as attested by a certificate issued by the
local authority ,