CELEX: 51984PC0649
Language: en
Date: 1984-11-30
Title: PROPOSAL FOR AN EIGHTEENTH 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 - COMMON SYSTEM OF VALUE ADDED TAX

29.12.84                               Official Journal of the European Communities                             N o C 347/3
                                                               II
                                                      (Preparatory Acts)
                                                 COMMISSION
               Proposal for an 18th 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 — common system of value added tax
                                                    (COM(84) 649 final)
                             (Submitted by the Commission to the Council on 4 December 1984)
                                                       (84/C 347/04)
THE COUNCIL OF THE EUROPEAN                                       Whereas it is necessary to draw up a timetable for
COMMUNITIES,                                                      that abolition; whereas that timetable should be
                                                                  phased according to the economic, social and
Having regard to the Treaty establishing the                      budgetary impact which the abolition of the various
European Economic Community, and in particular                    derogations is likely to have,
Articles 99 and 100 thereof,
                                                                  HAS ADOPTED THIS DIRECTIVE:
Having regard to the proposal from the Commission,
Having regard to the opinion of the               European                                  Article 1
Parliament,
                                                                   1.    With effect from 1 January 1986, the following
                                                                  transactions shall be deleted from Annex E to
Having regard to the opinion of the Economic and                  Directive 77/388/EEC:
Social Committee,
                                                                    1. Transactions referred to in Article 13A (1) (a) in
Whereas Article 28 (3) of Council Directive                             so far as they relate to parcel post services;
77/388/EEC permits the Member States to apply
measures derogating from the normal rules of the
                                                                    3. Transactions referred to in Article 13A (1) (f)
common system of value added tax during a
                                                                        other than those of groups of a medical or
transitional period; whereas that transitional period
                                                                        paramedical nature;
was originally fixed at five years; whereas the Council
undertook to act, before the expiry of that period, on
the abolition, where appropriate, of some or all of                 4. Transactions referred to in Article 13A (1) (m);
those derogations;
                                                                    5. Transactions referred to in Article 13A (1) (n);
Whereas many of those derogations give rise, under
the own resources system, to difficulties in calculating            6. Transactions referred to in Article 13A (1) (p);
the compensation provided for in Council Regulation
(EEC, Euratom, ECSC) N o 2892/77; whereas, in
order to ensure that that system operates more                       8. Transactions referred to in Article 13B (d) (2) in
efficiently, it is necessary to abolish those dero-                     so far as they relate to the services of interme-
gations;                                                                diaries;
Whereas the abolition of those derogations will also                9. Transactions referred to in Article 13B (d) (5) in
contribute to greater neutrality of the value added tax                 so far as they relate to the services of interme-
system at Community level;                                              diaries;
                                                                   10. Transactions referred to in Article 13B (d) (6);
C) O J N o L 1 4 5 , 13.6. 1977, p. 1.
(2) OJ No L 336, 27. 12. 1977, p. 8.                               12. Supplies of goods referred to in Article 15 (2);
 ---pagebreak---  No C 347/4                            Official Journal of the European Communities                               29.12.84
 13. Transactions referred to in Article 15 (6) and (9);           22. Goods for the fuelling and provisioning of
                                                                       aircraft for private use proceeding outside the
 14. Supplies referred to in Article 15 (12);
                                                                       national territory;
 15. The services of travel agents referred to in Article         24. The transport of goods on the Rhine and the
      26, and those of travel agents acting in the name                canalized Moselle, and transactions linked
      and on account of the traveller, for journeys                    thereto;
      outside the Community.
                                                                  26. Transactions concerning gold other than gold for
2.      With effect from 1 January 1988, the following                 industrial use;
transactions shall be deleted from Annex E to                     27. The services of travel agents referred to in Article
Directive 77/388/EEC:                                                  26, and those of travel agents acting in the name
2. Transactions referred to in Article 13A (1) (e).                    and on account of the traveller, for journeys
                                                                       within the Community.
                          Article 2                               2.    With effect from 1 January 1988, the following
I.      With effect from 1 January 1986, the following            transactions shall be deleted from Annex F to
transactions shall be deleted from Annex F to                     Directive 77/388/EEC:
Directive 77/388/EEC:                                               1. Admission to sporting events;
  3. Supply of services by means of agricultural                    2. Services supplied by lawyers and members of
      machinery for individual or associated agri-                     other professions, except the medical and
      cultural undertakings;                                           paramedical professions, in so far as these are not
                                                                       services specified in Annex B to the Second
  4. Supply of greyhounds and thoroughbred horses;                     Council Directive of 11 April 1967;
I I . Services of experts in connection with insurance              9. Treatment of animals by veterinary surgeons;
      claim assessments;
                                                                  12. The supply of water by public authorities;
13. Management of credit and credit guarantees by a
                                                                  23. The supply, modification, repair, maintenance,
      person or a body other than the one which
                                                                       chartering and hiring of aircraft, including
      granted the credits;
                                                                       equipment incorporated or used therein, used by
14. Debt collection;                                                   State institutions;
15. The safekeeping and management of shares,                     25. The supply, modification, repair, maintenance,
      interests   in    companies      and     associations,           chartering and hiring of warships.
      debentures and other securities or negotiable
      instruments, excluding documents establishing                                        Article 3
      title to goods or securities referred to in Article 5       Article 28 (3) (e) and (g) of Directive 77/388/EEC
      (3);                                                        shall be deleted with effect from 1 January 1988.
18. The supply, modification, repair, maintenance,
      chartering and hiring of commercial inland                                           Article 4
      waterway vessels and the supply, hiring, repair             1.    Member States shall bring into force the
      and maintenance of equipment incorporated or                measures necessary to comply with this Directive not
      used therein;                                               later than the dates laid down in Articles 1, 2 and 3.
19. Supplies of some capital goods after the expiry of
                                                                  2.    Member States shall inform the Commission of
      the adjustment period for deductions;
                                                                  the provisions which they adopt for the purpose of
20. Supplies of recuperable          material   and    fresh      implementing this Directive.
      industrial waste;
                                                                                           Article 5
21. Goods for the fuelling and provisioning of private
      boats proceeding outside the national territory;            This Directive is addressed to the Member States.