CELEX: 51993PC0398
Language: en
Date: 1993-08-02
Title: Amended proposal for a COUNCIL DIRECTIVE on the harmonization of the laws of the Member States relating to turnover taxes - Abolition of certain derogations provided for in Article 28(3) of Directive 77/388/EEC and in the second subparagraph of Article 1(1) of Directive 89/465/EEC

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                          COM(93) 398 f i n a l
                                                          Brussels,  2 August 1993
                                    Amended proposal f o r a
                                         COUNCIL DIRECTIVE
    on the harmonization of the laws of the Member S t a t e s
                             r e l a t i n g t o turnover taxes
       Abolition of c e r t a i n derogations provided for in
           A r t i c l e 28(3) of D i r e c t i v e 77/388/EEC and in
                  the second subparagraph of A r t i c l e 1(1)
                                of D i r e c t i v e 89/465/EEC
        ( p r e s e n t e d by the Commission pursuant t o A r t i c l e   149(3)
                                         of the EEC-Treaty)
 ---pagebreak---                   EXPLANATORY MEMORANDUM
On 2 July 1992 the Commission presented to the Council a
proposal for a Directive(1) on the common system of value
added tax, the purpose of which was to lay down rules
concerning   certain    derogations   provided   for    in
Article 28(3) of Directive 77/388/EEC and in the second
subparagraph of Article 1(1) of Directive 89/465/EEC.
The consultation procedure with Parliament resulted in
the adoption of a resolution on 19 January 1993 in which
Parliament proposed a number of amendments.     They have
been accepted by the Commission since they do not alter
the general thrust of its initial proposal.
Articles 1, 2, 3, 4 and 5
The purpose of the proposed amendments is to postpone the
entry into force of the Directive until 1 January 1994.
(1)  COM(92) 215 final, OJ No C 205, 13.8.1992, p. 6
 ---pagebreak--- Amendments to the proposal for a Council Directive on the
 harmonization of the laws of the Member States relating
                             to
     turnover taxes - abolition of certain derogations
                       provided for
    in Article 28(3) of Directive 77/388/EEC and in the
                           second
   subparagraph of Article 1(1) of Directive 89/465/EEC
                         Article 1
   In paragraph 1, "with effect from 1 January 1993" is
   replaced by "with effect from 1 January 1994".
   In paragraph 2, "with effect from 1 January 1993" is
   replaced by "with effect from 1 January 1994".
   In paragraph 3, "with effect from 1 January 199 3" is
   replaced by "with effect from 1 January 1994".
                         Article 2
"With effect from 1 January 1993" is replaced by "with
effect from 1 January 1994".
 ---pagebreak---                         Article 3
"With effect from 1 January 1993" is replaced by "with
effect from 1 January 1994".
                        Article 3
"With effect from 1 January 1993" is replaced by "with
effect from 1 January 1994".
                        Article 5
"With effect from 1 January 1993" is replaced by "with
effect from 1 January 1994".
                     Articles 6 to 8
Unchanged.
 ---pagebreak---                                                                                   4-
                                                                     ISSN 0254-1475
                                                              COM(93) 398 final
                                                      DOCUMENTS
EN                                                                         09 06
                                Catalogue number : CB-CO-93-430-EN-C
                                                             ISBN 92-77-58722-9
Office for Official Publications of the European Communities
L-2985 Luxembourg
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