CELEX: 51992PC0215
Language: en
Date: 1992-07-02
Title: PROPOSAL FOR A COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - ABOLITION OF CERTAIN DEROGATIONS PROVIDED FOR IN ARTICLE 28(3) OF DIRECTIVE 77/388/EEC AND IN THE SECOND SUBPARAGRAPH OF ARTICLE 1(1) OF DIRECTIVE 89/465/EEC

No C 205 / 6                               Official Journal of the European Communities                                   13 . 8 . 92
                                                                   II
                                                          (Preparatory Acts)
                                                     COMMISSION
             Proposal for a Council Directive on the harmonization of the laws of the Member States
             relating to turnover taxes — Abolition of certain derogations provided for in Article 28 (3 ) of
             Directive 77/388/EEC and in the second subparagraph of Article 1 ( 1 ) of Directive
                                                             89/465/EEC
                                                            ;92 / C 205 / 06)
                                                         COM(92) 215 final
                                           'Submitted by the Commission on 22 July 1992)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                                77 / 388 / EEC and, under the second subparagraph of
                                                                        Article 1 ( 1 ), renewed certain others ;
Having regard to the Treaty establishing the European
Economic Community, and in particular Article 99                        Whereas many of the derogations maintained give rise,
thereof,                                                                under the Communities' own resources system , to diffi­
                                                                        culties in calculating the compensation provided for in
                                                                        Council Regulation (EEC , Euratom) No 1553 / 89 of
                                                                        29 May 1989 on the definitive uniform arrangements for
Having regard to the proposal from the Commission ,                     the collection of own resources accruing from value
                                                                        added tax (3); whereas, in order to ensure that the system
                                                                        operates more efficiently, the remaining derogations
                                                                        should be abolished ;
Having regard to the opinion of the European
Parliament,
                                                                        Whereas these derogations prejudice the harmonization
Having regard to the opinion of the Economic and                        of national laws on turnover taxes and may, in the
Social Committee ,                                                      majority of cases, lead to substantial distortion of
                                                                        competition between the Member States ;
Whereas Article 28 ( 3) 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                Whereas some Member States did not, in their Act of
— Common system of value added tax : uniform basis of                   Accession, request the option of derogating from the
assessment (l), allows the Member States to apply                       normal arrangements of the common system of value
measures derogating from the normal rules of the                        added tax so that the maintenance of the remaining
common system of value added tax during a transitional                  derogations would not guarantee equality of treatment
                                                                        with other Member States ;
period ; whereas that period was originally fixed at five
years ; whereas the Council undertook to determine, on a
proposal from the Commission, before the expiry of that
period, whether any or all of these derogations should be
abolished ;                                                              Whereas, in the case of the derogations for which
                                                                         abolition is recommended, such abolition should occur
                                                                         not later than 1 January 1993 ,
Whereas Directive 89 /465 /EEC (2) abolished some of
the derogations laid down in Article 28 (3) of Directive
[ l) OJ No L 145 , 13 . 6 . 1977 , p . 1 .
'*) OJ No L 226 , 3 . 8 . 1989 , p . 21 .                                ;J) OJ No L 155 , 7 . 6 . 1989 , p. 9 .
 ---pagebreak--- 13 . 8 . 92                             Official Journal of the European Communities                                 No C 205 / 7
HAS ADOPTED THIS DIRECTIVE :                                           4. the supply of goods and services to official bodies
                                                                            responsible for the construction, setting out and
                                                                            maintenance of cemeteries, graves and monuments
                            Article 1                                       commemorating war dead.'
Directive 77 /388 /EEC is hereby amended as follows :                                          Article 4
1 . the transactions referred to in points 2, 7 and 11 of
    Annex E shall be deleted with effect from 1 January           Article 13 A (q) of Directive 77/ 388 /EEC shall be
    1993 ;                                                        deleted with effect from 1 January 1993 .
2 . the transactions referred to in points 1 , 5 to 8 , 12, 23                                 Article 5
    and 25 of Annex F shall be deleted with effect from
    1 January 1993 ; the derogation relating to services          Point 13 of Annex D to Directive 77 / 388 / EEC shall be
    supplied by lawyers and other members of the liberal          amended as follows with effect from 1 January 1993 .
    professions (Annex F, point 2) shall be abolished with
    effect from 1 January 1993 ;                                       ' 13 . The activities of radio and television bodies .'
3 . the derogations provided for in Article 28 (3) (c), (e)                                    Article 6
    and (f) shall also be abolished with effect from
    1 January 1993 .                                              The following shall be added to Article 28 of Directive
                                                                  77 / 388 / EEC :
                            Article 2
                                                                       '3b. The Member States which at present exempt
The derogation referred to in the second subparagraph                  the non-commercial transactions of public radio and
of Article 1 ( 1 ) of the 18th Directive, 89/465/EEC, shall            television bodies may maintain that exemption'.
be abolished with effect from 1 January 1993 .
                                                                                               Article 7
                            Article 3
                                                                   1 . Member States shall bring into force the laws ,
With effect from 1 January 1993 the following shall be            regulations and administrative provisions necessary to
added       at  the  end   of Article    13 C   of  Directive     comply with this Directive not later than 1 January 1993 .
77 / 388 / EEC :
                                                                  They shall forthwith inform the Commission thereof.
     'Member States shall be free to opt for exemption of
     the following transactions :                                 2.      When Member States adopt these measures, they
     1 . admission to all or some sporting events ;               shall contain a reference to this Directive or shall be
                                                                  accompanied by such reference at the time of their
     2 . services supplied by undertakers and cremation           official publication. The procedure for such reference
         services, together with goods related thereto;           shall be laid down by Member States.
     3 . transactions carried out by blind persons or
         workshops for the blind, provided these                                               Article 8
         exemptions do not give rise to significant
         distortion of competition ;                              This Directive is addressed to the Member States .