CELEX: 51985PC0170(02)
Language: en
Date: 1985-04-19
Title: PROPOSAL FOR A COUNCIL REGULATION (ECSC, EEC, EURATOM) EXTENDING THE TERM OF VALIDITY OF REGULATION (EEC, EURATOM, ECSC) NO 2892/77 IMPLEMENTING IN RESPECT OF OWN RESOURCES ACCRUING FROM VALUE ADDED TAX THE DECISION OF 21 APRIL 1970 ON THE REPLACEMENT OF FINANCIAL CONTRIBUTIONS FROM MEMBER STATES BY THE COMMUNITIES' OWN RESOURCES

N o C 125/16                              Official Journal of the European Communities                                  22.5.85
              Proposal for a Council Regulation (ECSC, EEC, Euratom) extending the term of validity of
              Regulation (EEC, Euratom, ECSC) No 2892/77 implementing in respect of own resources
              accruing from value added tax the Decision of 21 April 1970 on the replacement of financial
                            contributions from Member States by the Communities' own resources
                                                        COM(85) 170 final
                                 (Submitted by the Commission to the Council on 25 April 1985)
                                                          (85/C 125/10)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                             Whereas the Sixth Council Directive 77/38 8/EEC of 17
                                                                     May 1977 on the harmonization of the laws of the
Having regard to the Treaty establishing the European                Member States relating to turnover taxes — Common
Economic Community, and in particular Article 209                    system of value added tax: uniform basis of assess-
thereof,                                                             ment (4) — has still not been completely harmonized;
                                                                     whereas, in particular, Annexes E and F still remain;
Having regard to the Decision of 21 April 1970 on the
replacement of financial contributions from Member                   Whereas, in order to continue collection of own
States by the Communities' own resources (x), and in                 resources and prepare the definitive system, this
particular Article 6 (2) thereof,                                    transitional period should be extended to 31 December
                                                                      1988 and the provisions of Regulation (EEC, Euratom,
Having regard to the proposal from the Commission,                   ECSC) No 2892/77 should remain in force for the time
                                                                     being;
Having regard to the opinion of the European Par-
liament,                                                             HAS ADOPTED THIS REGULATION:
Having regard to the opinion of the Court of Auditors,                                            Article 1
                                                                     Article 14 of Regulation (EEC, Euratom, ECSC) N o
Whereas under Article 14 of Regulation (EEC, Euratom,                2892/77 shall be amended as follows:
ECSC) No 2892/77 (2), as last amended by Regulation
                                                                      (a) In the second subparagraph, '1985' shall be replaced
(EEC, Euratom, ECSC) N o 3625/83 (3), that Regulation
                                                                           by'1988';
shall apply from 1 January 1983 for a transitional period
expiring on 31 December 1985;                                         (b) In the third subparagraph, '1984' shall be replaced by
                                                                           '1987';
Whereas Regulation No 3625/83 was first applied to the                (c) In the fourth paragraph, '1985' shall be replaced by
preparation of the statement indicating the total                          '1988'.
definitive amount of the VAT base for 1983; whereas
under Article 10 (1) of Regulation No 2892/77, this                                               Article 2
statement was not sent by the Member States until 1 July
                                                                     This Regulation shall enter into force on the day
 1984; that the experience of several financial years is
                                                                      following its publication in the Official Journal of the
necessary before a definitive uniform system can be
                                                                      European Communities.
produced for collecting own resources from value added
tax;                                                                  It shall apply from 1 January 1986.
                                                                     This Regulation shall be binding in its entirety and
                                                                      directly applicable in all Member States.
 O OJ No L 94, 28. 4. 1970, p. 19.
 (2) OJ No L 336, 27. 12. 1977, p. 8.
 O OJ No 360, 23. 12. 1983, p. 1.                                     (4) O J N o L 145, 13.6. 1977, p. 1.