CELEX: 51987PC0315
Language: en
Date: 1987-07-01
Title: Amendments to the Proposal for a NINETEENTH COUNCIL DIRECTIVE on the harmonization of the laws of the Member States relating to turnover taxes, amending Directive 77/388/EEC - Common System of Value Added Tax (presented by the Commission pursuant to the second paragraph of Article 149 of the EEC Treaty)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (87) 315
Vol. 1987/0188
 ---pagebreak--- Disclaimer
Conformément au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983 concernant
l'ouverture au public des archives historiques de la Communauté économique européenne et de
la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983, p. 1) modifié en dernier
lieu par le règlement (UE) 2015/496 du Conseil du 17 mars 2015 (JO L79 du 25. 3.2015, p. 1), ce
dossier est ouvert au public. Le cas échéant, les documents classifiés présents dans ce dossier
ont été déclassifiés conformément à l'article 5 dudit règlement ou sont considérés déclassifiés
conformément aux articles 26(3) et 59(2) de la décision (UE, Euratom) 2015/444 de la
Commission du 13 mars 2015 concernant les règles de sécurité aux fins de la protection des
informations classifiées de l'Union européenne.
In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 concerning
the opening to the public of the historical archives of the European Economic Community and the
European Atomic Energy Community (OJ L 43, 15.2.1983, p. 1), as last amended by Council
Regulation (EU) 2015/496 of 17 March 2015 (OJ L 79, 27.3.2015, p. 1), this file is open to the
public. Where necessary, classified documents in this file have been declassified in conformity
with Article 5 of the aforementioned regulation or are considered declassified in conformity with
Articles (26.3) and 59(2) of the Commission Decision (EU, Euratom) 2015/444 of 13 March 2015
on the security rules for protecting EU classified information.
In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1. Februar
1983 über die Freigabe der historischen Archive der Europäischen Wirtschaftsgemeinschaft und
der Europäischen Atomgemeinschaft (ABI. L 43 vom 15.2.1983, S. 1), zuletzt geändert durch die
Verordnung (EU) Nr. 2015/496 vom 17. März 2015 (ABI. L 79 vom 25.3.2015, S. 1), ist dieser Akt
der Öffentlichkeit zugänglich. Soweit erforderlich, wurden die Verschlusssachen in diesem Akt in
Übereinstimmung mit Artikel 5 der genannten Verordnung freigegeben; beziehungsweise werden
sie auf Grundlage von Artikel 26(3) und 59(2) der Entscheidung der Kommission (EU, Euratom)
2015/444    vom   13.   März   2015   über die   Sicherheitsvorschriften für den Schutz von  EU-
Verschlusssachen als herabgestuft angesehen.
 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                               COM(87 ) 315 final
                                               Brussels , 1 July 1987
                                 Amendments to the
                                  Proposal for a
                           NINETEENTH COUNCIL DIRECTIVE
              on the harmonization of the laws of the Member States
           relating to turnover taxes , amending Directive 77 / 388 / EEC
                         Common System of Value Added Tax
         ( presented by the Commission pursuant to the second paragraph
   __                   of Article 149 of the EEC Treaty )
 /
 C0MC87 ) 315 final
 ---pagebreak---                  EXPLANATORY MEMORANDUM
        The Commission submitted to the Council on 5 December 1984
its Proposal for a Nineteenth Directive ( l ) on the harmonization of the
laws of the Member States          relating  to turnover taxes , amending
Directive 77/388/EEC - Common system of Value Added Tax.
        The Economic and Social Committee . and the European Parlia­
ment expressed a favourable opinion on this proposal on 3 July 1985
( 2) and 6 April 1987 ( 3 ) respectively, subject to certain amendments.
        The Commission has accepted one amendment which was propo­
sed by both the Institutions. This deletes from the text of the proposal
the exemption provisions applying to artistic output , that is to say , to
deliveries of works of art by the artistic who created them , as well as
to the services of theatrical artists, authors , composers and writers.
Consequently, all these activities will remain in principle liable to
VAT. As a compromise , the Commission has agreed to maintain the
current text of Annex F 2 in respect of authors, artists and perfor­
mers of works of art. This allows a transitional derogation from the
principle of taxation.
      /
( 1 ) OJ no C 347 of 29.12.1984, p. 5
( 2) OJ no C 218 of 29.08.1985 , p. 12
( 3 ) OJ no
 ---pagebreak---                   Amendments to the Proposai for a
Nineteenth Council Directive on the harmonization of the laws of the
Member      States  relating   to turnover   taxes , amending Directive
77 / 388/ EEC - Common system of Value Added Tax
THE COMMISSION AMENDS ITS PROPOSAL AS FOLLOWS :
1.      The first article is amended as follows:
        - subparagraph d) of paragraph 3 is deleted.
        - subparagraph a) of paragraph 10 is deleted.