CELEX: 51979PC0249
Language: en
Date: 1979-05-11
Title: AMENDMENTS TO THE PROPOSAL FOR A SEVENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX TO BE APPLIED TO WORKS OF ART, COLLECTORS' ITEMS, ANTIQUES AND USED GOODS

N o C 136/8                           Official Journal of the European Communities                                31.5.79
HAS ADOPTED THIS DECISION:                                                                  Article 4
                                                                  Member States shall provide the Commission with the
                          Article 1
                                                                  necessary data relating to the use of chlorofluoro-
                                                                  carbons in aerosols not later than 30 June 1982 in
Member States shall take all appropriate measures to              order to permit the Commission to verify whether the
ensure that the industry situated in their territory              reduction referred to in Article 2 has been achieved in
does not increase its production capacity in respect of           relation to each Member State.
chlorofluorocarbons.
                                                                                            Article 5
                          Article 2
                                                                  In the course of the first half of 1982, the measures to
Member States shall take all necessary steps to                   be taken will be re-examined in the light of the
achieve by 31 December 1981 a reduction of 30 % in                scientific and economic evidence available. To this
the use of chlorofluorocarbons in aerosols in relation            end, Member States shall provide the Commission
to 1976 levels of use.                                            with the results of any study of research in this field
                                                                  which become available to them. The Council shall
                                                                  adopt not later than 31 December 1982, on a
                                                                  proposal from the Commission, such further measures
                          Article 3                               as may be necessary in the light of this re-examination.
In taking the measures for the reduction mentioned in
Article 2, Member States shall consult with the
Commission with a view to ensuring that such                                                Article 6
measures are consistent with the proper functioning
of the common market.                                             This Decision is addressed to the Member States.
               Amendments to the proposal for a seventh Council Directive on the harmonization of the
                laws of the Member States relating to turnover taxes — common system of value added
                      tax to be applied to works of art, collectors' items, antiques and used goods (')
                Submitted by the Commission to the Council pursuant to the second paragraph of Article 149
                                            of the EEC Treaty on 16 May 1979)
 The Commission hereby amends its proposal as                          (b) the difference, duly proved, between the
 follows:                                                                  selling price and the purchase price.
                                                                       A taxable person wishing to resell must opt for
                           Article 2
                                                                       one of the schemes referred to in the preceding
 Scheme for works of art, collectors' items and                        subparagraph in respect of all supplies effected
                           antiques                                    during a tax period equal to not less than one
                                                                       year.'
— Paragraph 3 is amended to read as follows:
     '3.    The taxable amount in respect of each
                                                                  — Paragraph 5 is amended to read as follows:
     supply of works of art, collectors' items or
     antiques shall be either:
                                                                       £
                                                                        5.    The following shall not be deductible:
     (a) 30 % of the selling price, or
                                                                       — tax paid by a taxable person wishing to resell
                                                                           at the time of acquisition of the items referred
 (') O J N o C 26, 1.2. 1978, p. 2.                                        to in paragraph 1;
 ---pagebreak--- 31. 5.79                           Official Journal of the European Communities                            N o C 136/9
    — tax paid at the time of acquisition of goods                    activity by a taxable person wishing to resell
         and services used for the purposes of his                    who has opted for the scheme provided for at
         activity by a taxable person wishing to resell               (a) in paragraph 3. However, the tax paid by
        who has opted for the scheme provided for at                  such a taxable person at the time of acquisition
         (a) in paragraph 3. However, the tax paid by                 of capital goods or of goods and services
         such a taxable person at the time of                         ranking as administrative costs shall be
         acquisition of capital goods or of goods and                 deductible, under the conditions and within
         services ranking as administrative costs shall               the limits laid down by each Member State in
        be deductible, under the conditions and within                accordance with Article 17 of Directive
         the limits laid down by each Member State in                 77/388/EEC.'
         accordance with Article 17 of Directive
         77/388/EEC.'                                          — The following paragraph 6 is added:
    — Paragraph 6 is amended as follows:                          '6.    Where goods acquired with a view to resale
                                                                  are dispatched or transported outside the territory
        The last sentence is deleted.                             referred to in Article 3 of Directive 77/388/EEC,
                                                                  the taxable person shall be entitled to deduct the
                                                                  value added tax due or paid at the time of
                          Article J                               acquisition of those goods. The right to deduct
                                                                  may be exercised only after the export formalities
                  Scheme for used goods                           have been completed.'
— Paragraph 2 is amended to read as follows:
    '2.    The taxable amount in respect of each                                       Article 4
    supply of used goods, other than those referred to                      Scheme for certain used goods
    in Article 4, acquired from a non-taxable person
    or from a taxable person not entitled to deduct
    the value added tax shall be equal to either:              — The following indent is added to paragraph 1:
    (a) 30 % of the selling price, or                             '— "other vehicles" shall mean any registered
                                                                       vehicle, whether or not fitted with a motor,
    (b) the difference, duly established, between the                  designed for use in connection with an agri-
         selling price and the purchase price.                         cultural, commercial or industrial activity.'
    A taxable person wishing to resell must opt for
    one of the schemes referred to in the preceding            — Paragraph 2 is amended to read as follows:
    subparagraph in respect of all supplies effected
    during a tax period equal to not less than one                '2.    Without prejudice to the provisions of
    year.'                                                        Articles 17 and 18 of Directive 77/388/EEC,
                                                                  supply of an item referred to in paragraph 1 by a
— Paragraph 5 is amended to read as follows:                      taxable person wishing to resell shall entitle him to
                                                                  deduct an amount of value added tax calculated
    '5.    The following shall not be deductible:                 on the basis of the acquisition price of that item at
                                                                  the rate in force at the time of acquisition, where:
    — tax paid by a taxable person wishing to resell
        at the time of acquisition of the items referred       — the item was acquired from a non-taxable person,
        to in paragraph 1;
                                                               — the item was acquired from a taxable person but is
    — tax paid at the time of acquisition of goods                excluded from the right to deduct provided for in
        and services used for the purposes of his                 Article 17 of Directive 77/388/EEC.'