CELEX: 51988PC0398
Language: en
Date: 1988-07-08
Title: Proposal for a COUNCIL DECISION authorizing the Netherlands to apply a measure derogating from Article 21(1)(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 (presented by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (88) 398
Vol. 1988/0144
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                             COM(88 ) 398 final
                                             Brussels , 8 July 1988
                                  Proposai for a
                                 COUNCIL DECISION
        authorizing the Netherlands to apply a measure derogating from
        Article 21(1)(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
                          ( presented by the Commission )
                                          p 5t f\                M
 ( only the Dutch text is authentic )
 ---pagebreak---                                    Proposai for a
                                  COUNCIL DECISION
        authorizing the Netherlands to apply a measure derogating from
       Article 21(1)(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
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
             1
assessment , and in particular Article 27 thereof ,
Having regard to the proposal from the Commission ,
Whereas , under Article 27(1 ) of Directive 77 / 388 / EEC , the Council may
authorize any Member State to introduce special measures for derogation
from that Directive , in order to simplify the procedure for charging
the tax or to prevent certain types of tax evasion or avoidance ;
Whereas the Netherlands , by letter addressed to the
 Commission and registered on 18 April 1988 , requested authorization to
introduce a special measure derogating from the Sixth Directive ;
Whereas the other Member States were informed on 17 May 1988 of the
request made by the Netherlands ;
1 0J No L .145, 13.6.1977, p. 1 .
 ---pagebreak--- Whereas the Netherlands makes use of the possibility
provided by Article 13 , C , Cb ) of Directive 77 / 388 / EEC of granting a
right of option for taxation of the supply of old buildings and of
land which has not been built on ;
Whereas the exercise of the option for taxation of these supplies leads
in certain cases to tax evasion and avoidance ;
Whereas , in order to prevent such tax evasion and avoidance , the
Netherlands wishes to introduce into its legislation
a provision to the effect that , where that option is exercised , liability
for the tax is imposed on the purchaser ;
Whereas the measure envisaged is a derogation from Article 21(1)(a ), whereby ,
under the internal system , the person liable for the tax is the taxable
person who carries out the taxable transaction ;
Whereas the derogation will have a favourable effect on the European
Communities' own resources arising from value added tax ,
HAS ADOPTED THIS DECISION :
                                     Article 1
 Notwithstanding Article 21(1 ) ( a ) of Directive 77 / 388 / EEC ,
 the Netherlands is hereby authorized to apply ,
in the context of the option for taxation provided for by Article
13 , C ( b ) of that Directive and in relation to the transactions mentioned
in section B ( g ) and ( h ) of that Article , a provision imposing liability
for the tax on the purchaser .
                                     Article 2
This Decision is addressed to the Kingdom of the Netherlands .
Done at Brussels ,                                     For the Council ,
                                                       The President
 ---pagebreak---                                                                        Task Force PME
                     FICHE D' IMPACT SUR LA COMPETITIVITE ET L' EMPLOI
  I-    Quelle est la justification principale de la mesuré ?
         La mesure envisagée vise à éviter certaines fraudes et évasions fiscales
         dans le secteur immobilier ( Utilisation abusive , voire frauduleuse , de
         IVoption pqur la taxation prévue à l' article 13 , C sous b) de la sixième
         directive du 17 mai 1977 ).
  II .  Caractéristiques des entreprises concernées . En particulier :
                                                                                      f
        ( a ) Y a - t - il un grand nombre de PME ?
               Nombre indéterminé . Dans l' ensemble des entreprises , 1.000 à 2.000
               optants par an seraient soumis au nouveau régime .
        ( b ) Note - t -on des concentrations dans des régions
              i . éligibles aux aides régionales des Etats membres ?
             ii . éligibles au Feder ?
 III . Quelles sont les obligations imposées directement aux entreprises ?
        Obligation pour l' acheteur d' un bien immobilier soumis à la TVA d' acquitter
        la taxe au Trésor en lieu et place du vendeur .
 IV .  Quelles sont les obligations susceptibles d' être imposées indirectement
       aux entreprises via les autorités locales ?
        Non .
V.     Y a - t - il des mesures spéciales pour les PME ?                 Lesquelles ?
        Non
VI .   Quel est l' effet prévisible
       a) sur la compétitivité des entreprises ?
           béant
       □) sur l' emploi ?
           néant
VII . Les partenaires sociaux ont -ils été consultés ? Non             Quels sont leurs
       avis ?