CELEX: 51987PC0524
Language: en
Date: 1987-10-29
Title: Amendments to the Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes in respect of the common value added tax scheme applicable to small and medium-sized businesses (presented by the Commission pursuant to the third paragraph of Article 149 of the EEC Treaty)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (87) 524
Vol. 1987/0264
 ---pagebreak--- Disclaimer
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 concerning
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In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1. Februar
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                             COM(87 ) 524 final
                                             Brussels , 29 October 1987
                                 Amendments to the
                                  Proposal for a
                                 COUNCIL DIRECTIVE
      amending Directive 77/ 388 / EEC on the harmonization of the laws of
         the Member States relating to turnover taxes in respect of the
               common value added tax scheme applicable to small and
                              medium-sized businesses
          ( presented by the Commission pursuant to the third paragraph
                         of Article 149 of the EEC Treaty )
 C0M(87 ) 524 final
 ---pagebreak---                        EXPLANATORY MEMORANDUM
On 9 October 1986 , the Commission presented the Counci l with a proposai
for a VAT Directive relating to the spécial scheme applicable to small
and medium-sized businesses ( 1 ).
The Economie and Social Committee gave its opinion on that proposai
on 28 January 1987 ( 2 ).
The European Parliament , although strongly in favour of the proposal
in principle , suggested in its opinion of ... ( 3 ) a number of amendments ,
three of which the Commission indicated it would accept .
The first amendment accepted by the Commission is to increase from
150.000 ECU to 200.000 ECU the upper limit on the annual turnover of
businesses eligible for the simplified scheme . This will allow a greater
number of small and medium-sized businesses to benefit from the proposed
simplified scheme .
'The second amendment accepted by the Commission gives SMEs the possi^
 tity to choose a return-period of less than 'one year if that'^uits
 better the circumstances of their particular business .
 Thirdly, the Commission is introducing provision which enables
 businesses '"Eligible for the simplified scheme to opt for the normal
 VAT scheme nevertheless if they wish .
( 1 ) 0J C 272, 28.10.1986, p. 12
( 2) 0J C 83, 30.03.1987 ,. p. 9
 (3)
 ---pagebreak---         Amendments to the proposal for a Council Directive amending
            Directive 77 / 388 / EEC on the harmonization  of the laws
               of the Member States relating to turnover taxes in
                   respect of the common value added tax scheme
                 applicable to small and medium-sized businesses
THE COMMISSION HEREBY AMENDS ITS PROPOSAL AS FOLLOUS :
1 . Article 1    is amended as follows :
    a)  In Article 24(6 ) ( a ), " 150.000 " shall be replaced by " 200.000 ".
    b)  The text of Article 24(6 ) ( e ) shall be replaced by the following :
        "The taxable person shall make a return at least once a year , each
        Member State endeavouring to ensure that the date of the rerun is
        the same as the return required from the taxpayer in respect of
        direct taxation ."
    c)  A new paragraph 6a shall be inserted between paragraphs 6 and 7 as
        follows :
        " 6a . Taxable persons eligible for the simplified scheme may opt for
        the normal value added tax scheme.”
 ---pagebreak---                             H eh* d' impact PME
          Modification à La proposition d* d1rect1v* du Conseil
             •n matière d' harmonisât ion des régi a* • de TVA
                     particuliers applicables aux PME
1) La Halte pour l' application du régime simplifié esd portée k
   200.000 Ecus d* chiffre d' affaires annuel .
   A1néé un plus grand nombre d* PME pourront bénéficier (tes s1mol1~
   fi cations des format liés prévues par cette directive .
2) Droit d' option pour le régime normal de TVA .
   Il était d* toute façori l' Intention de la Commission d' accorder un
   droit d' option pour le régime rtorfaal , pus l' entrepris* se trouve en
   franchis * dm. bien en régime simplifié .   Il s' agit par conséquent d' un
   amendement d' ordre purement technique .