CELEX: 51988PC0736
Language: en
Date: 1988-12-02
Title: Amendment to the proposal for a COUNCIL REGULATION (ECSC, EEC, Euratom) on the definitive uniform arrangements for the collection of VAT own resources (presented by the Commission pursuant to Article 149(3) of the EEC Treaty and the second paragraph of Article 119 Euratom)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (88) 736
Vol. 1988/0243
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                          COM(88 ) 736 final
                                          Brussels , 2 December 1988
                   Amendment to the proposal for a
              COUNCIL REGULATION ( ECSC , EEC , Euratom )
    on the definitive uniform arrangements for the collection
                         of VAT own resources
            ( presented by the Commission pursuant to
                  Article 149(3 ) of the EEC Treaty .
         and the second paragraph of Article 119 Euratom )
 ---pagebreak--- EXPLANATORY MEMORANDUM
On 11 March 1988 the Commission presented to the Council a
proposal -for a Regulation on the definitive uniform arrangements
for the collection of VAT own resources .           This Regulation is
to replace Council^ Regulation ( ECSC , EEC , Euratom ) No 2892 / 77 of
19 December 1977 , as last amended and extended by Council
Régulation ( ECSC , EEC , Euratomh.No 3 / 35 / 35 of 20 December 1985 .
The Council     consulted Parliament and the Court of Auditors on the
proposal . The Court of Auditors adopted its opinion on 16 June
       4                                                           5
1938 ;   Parliament adopted its opinion on 26 October 1988 .
In the light of Parliament’s opinion , the Commission proposes the
following amendments to its original proposal ;
 1.  Parliament feels that the returns method is the only one which
     establishes a direct link between the taxpayer and the
     Community budget . Consequently , although Parliament recognizes
     that the revenue method must now be taken as the sole method
     because it is the one that all the Member States have opted
     for in practice ,     it has asked the Commission to begin
     considering a future comprehensive proposal on own resources
     to meet the new financial requirements arising after 1992 and
     to restore to VAT . resources the genuine character of Community
     own resources .
     The Commission does not entirely agree with Parliament’s view ,
     but    it   undertakes     to  submit    a   general  report  on    the
     application     of    this  Regulation     before  31  December   1992 ,
1
    OJ C 123 , 17.5 . 1938 .
    OJ L 336 , 27 . 12 . 1977 .
    OJ L 356 , 31 . 12 . 1985 .
4
    Opinion 5 / 88 ; OJ C 191 , 20.7 . 1988 .
5
 ---pagebreak--- examining ways of improving arrangements -for the collection of
VAT   resources   so as to bring out more clearly the -fact           that
they are Community own resources .
The Commission is therefore amending the third recital and
adding a new Article 14 along the lines recommended by
Parliament .
Parliament wants the Commission reports provided tor in
Article 12 to be made every year rather than every three years
as under the original proposal .
The   Commission   agrees to this amendment ,      provided that       the
principle remains that the first report will not be            presented
until  the end of  1991 ,
Parliament   has   also    proposed that the   reports       should ,   in
addition , cover the rules and administrative practices applied
by   the  Member States to implement this      Regulation       and    the
Sixth  VAT Directive .
The   Commission   is prepared to accept     Par 1 i ament 7 s  proposal
only   as  regards the application of     this     Regulation ,     since
Article   34  of the Sixth VAT Directive already         requires      the
Commission to present periodic reports on its application ,
The Commission is therefore amending Article 12(2 ) of its
proposal along the lines requested by Parliament , except as
regards the reference to the Sixth VAT Directive .
The Commission is introducing a new Article 12a in the
proposed Regulation , as requested by Parliament , to safeguard
explicitly the powers vested in the Court of Auditors under
Articles 206a EEC and     180a Euratom .
 ---pagebreak---           Amendment to the proposal for a Council Regulation ( ECSC , EEC ,
  Euratom ) on the definitive uniform arrangements for the collection of
                                                         1
                                      VAT own resources
  1 . The third recital is amended to read as follows :
        " Whereas ,    given   the    shift in practice towards    the   revenue
        method ,      this   method    should     now be   chosen as   the  sole
        definitive method for determining the VAT own resources base
        since it is reliable and is already applied by most Member
        States " .
 2.     Article 12(2 )     is amended to read as follows :
    " 2 . Following the       examination ,     the Commission shall produce a
        report annually on the actual collection of VAT in each Member
        State and on the rules and admi ni strati ve practices applied by
       each Member State - to implement this Regulation ."
 3 . A new Article 12a is inserted , which reads as follows :
                                    " Article 12a
          This Regulation shall be without prejudice to the measures provided
        for in Article 206a of the EEC Treaty and Article 180a of the Euratom
       Treaty ,.!!. _
 4 . A new Article 13a is added , which reads as follows ;
                                    " Artide 13a
          No later than 31 December 1992 the Commission shall submit           a
        general report on the application of this Regulation and on
        ways of improving the arrangements for the collection of VAT
        resources in order to bring out more clearly the fact that
        they are Community own resources ."
1-----–-----
  0J No C 128, 17.5.1988, p.4