CELEX: 51988PC0014
Language: en
Date: 1988-01-15
Title: Proposal for a COUNCIL DECISION authorizing the Kingdom of the Netherlands to apply a measure derogating from Article 2 and Article 17 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (submitted by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (88) 14
Vol. 1988/0004
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 concerning
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                     COM(88 ) 14 final
                                                     Brussels , 15 January 1988
                                      Proposai for a
                                     COUNCIL DECISION
          authorizing the Kingdom      of the Netherlands to apply a measure
 derogating from Article 2 and         Article 17 of the Sixth Council Directive
   ( 77 / 388 / EEC ) of 17 May 1977   on the harmonization of the laws of the
                       Member States   relating to turnover taxes
                             ( submitted by the Commission )
 C0M(88 ) 14 final
 ---pagebreak---                                                                       СъП 44
  Proposai for a Council Decision authorizing tne Ki . g < , u.
     of the Netherlands to apply a measure derogating fr n
  Article 2 and Article 17 of the Sixth Council Directive
   ( 77 / 388 / EEC ) of 17 May 1977 on the harmonization of the
     laws of the Member States relating to turnover taxes
THE COUNCIL OF THE EUROPEAN COMMUNTIES ,
Having        regard to     the Treaty      establishing  thi   European
Economic Community ,
Having regard to the Sixth Council Directive ( 77 / 388 / EEC )
of 17 May 1977 on the harmonization of the laws of the
Member States relating to turnover taxes - Common system
of value added tax : uniform basis of assessment ,( 1 ) and
in particular Article 27 thereof ,
Having regard to the proposal from the Commission ,
Uhereas ,         under Article         27(1 )  of the abovement ioned
Directive ,         the Council ,    acting unanimously on a proposal
from the Commission ,            may authorize any Member State to
introduce special measures as a derogation from that
Directive ,          in order      to simplify the procedure for
charging the tax or to prevent certain types of tax
evasion or avoidance ;
Uhereas         the Kingdom of the Netherlands , by letter dated 2
October 1987 from its Permanent Representative to the
Communities and addressed to the Commission ,                  requested
authorization to introduce a special measure derogating
from       the provisions       of Article 2(1 ) and Article 17(2 ) of
the Sixth Directive ;
Uhereas          the    measure ,      which    is   presented    as   a
simplification          procedure , would be incorporated into a
law providing           for the general exemption from excise
duties        and value added tax for the supply of mineral oils
to      be    used for the provisioning of inland waterway
vessels used for commercial purposes ;
( 1 ) 0 J No L 145 ,     1 3.4.1 977 .
 ---pagebreak--- Whereas   the Kingdom of the Netherlands currently exempts
from   excise duties      and    value  added   tax  supplies  of
mineral   oils for vessels engaged in international traffic
on   the Rhine   and  its   tributaries on     the basis  of  the
protocol     adopted on       16   June   1952   by the Central
Commission    for the Navigation of the Rhine concerning the
customs and tax      arrangements for gas oil       used for  the
provisioning of Rhine shipping ;
Whereas the measure       in respect of which a derogation has
been requested constitutes         an extension of the exemption
to    include the       provisioning of vessels engaged        in
national inland waterway traffic ;
Whereas the measures which together permit the Kingdom of
the Netherlands      to   exempt    from value added tax      the
provisioning of inland waterway vessels engaged in both
national    and international      commercial  traffic constitute
a derogation from the Sixth Directive ;
Whereas the question of the tax arrangements applicable
to the provisioning of inland waterway vessels will have
to be reviewed in the light of the abolition of fiscal
frontiers ;   whereas , given the need for such a review , the
authorization requested by the Dutch Government can be
granted only temporarily and is therefore valid only
until 31 December 1 989 ;
Whereas     these derogation        measures will not have a
negative effect on       the own    resources of    the European
Communities accruing from value added tax ,
HAS  ADOPTED  THIS DECISION :
 ---pagebreak---                             Artide  1
      By way of derogation from the provisions of Article
2(1 )  and Article     17(2 )  of the Sixth Directive ,      the
Kingdom of the Netherlands is hereby authorized , until 31
December    1989 , to apply an exemption , with refund of the
tax paid at      the preceding stage , to supplies of mineral
oils to be used for propelling and lubricating inland
waterway vessels engaged in the commercial transportation
of goods both within the country and internationally .
                            Article 2
      With a view to the completion of the internal market
without    fiscal frontiers ,   the Commission shall transmit
to the Council      before 31   December 1989 a report on the
various tax arrangements applied by Member States to the
provisioning of inland waterway vessels and on their
compatibility with the common system of value added tax
to be brought into force by 31 December 1992 .
                            Article 3
      This   Decision is    addressed to  the Kingdom  of    the
Netherlands .
Done at Brussels ,                         For the Council ,
                                           The President
 ---pagebreak---                                                                         Task  Force PME
                      FICHE D' IMPACT SUR LA COMPETITIVITE ET L' EMPLOI
 I.      Quelle est la justification principale de la mesuré ?
          Dans un but de simplification , la mesure envisagée vise à maintenir
          un seul régime de TVA et d' accises pour l 'avitai l lement des péniches
          en huiles minérales de soute ( Exemption générale ).
 II .    Caractéristiques des entreprises concernées . En particulier :
         ( a ) Y a - t - il un grand nombre de PME ?
         ( b ) Note - t - on des concentrations dans des régions
               i . éligibles aux aides régionales des Etats membres ?
              ii . éligibles au Feder ?
 III . Quelles sont les obligations imposées directement aux entreprises ?
 IV .   Quelles sont les obligations susceptibles d' être imposées indirectemen
        aux entreprises via les autorités locales ?
V.      Y a - t - il des mesures spéciales pour les PME ?                 Lesquelles ?
VI .   Quel est l' effet prévisible
       a) sur la compétitivité des entreprises ?
       Evite aux exploitants de péniches un paiement de TVA qui serait en tout
       déductible .
       b) sur l' emploi ?
VII . Les partenaires sociaux ont-ils été consultés ?                   Quels sont leur
       avi s ?