CELEX: 51985PC0209
Language: en
Date: 1985-05-03
Title: AMENDMENTS TO THE PROPOSAL FOR A TWENTIETH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX: DEROGATIONS IN CONNECTION WITH THE SPECIAL AIDS GRANTED TO CERTAIN FARMERS TO COMPENSATE FOR THE DISMANTLEMENT OF MONETARY COMPENSATORY AMOUNTS APPLYING TO CERTAIN AGRICULTURAL PRODUCTS

NoCl31/12                             Official Journal of the European Communities                        30.5.85
          Amendments to the proposal for a 20th Council Directive on the harmonization of the laws of
          the Member States relating to turnover taxes — common system of value added tax: dero-
          gations in connection with the special aids granted to certain farmers to compensate for the
           dismantlement of monetary compensatory amounts applying to certain agricultural products (')
                                                     COM(85) 209 final
          (Submitted by the Commission to the Council pursuant to the second paragraph of Article 149 of
                                               the EEC Treaty on 8 May 1985)
                                                      (85/C 131/07)
          The Commission hereby amends its proposal as follows:
          1. After the third paragraph of the recitals there should be inserted the following new
             paragraph:
             'Whereas the temporary and degressive nature of the consequences of the dismantlement of
             monetary compensation amounts requires that the period for which the special aid of 3 % is
             to be granted should be limited to 31 December 1991'.
          2. A new final paragraph shall be added at the end of the recitals as follows:
             'Whereas having regard to the purpose for which the Federal Republic of Germany has been
             authorized to grant the special aid it is necessary for the measures taken in pursuance of
             that authorization and the authority of this Directive to be reviewed and evaluated by the
             Commission; whereas this may conveniently be effected by means of an annual report to
             Parliament and the Council'.
          3. A new Article to be numbered 7 shall be inserted:
              'Article 7
             The Commission shall draw up a report each year on the operation of the aid mechanism
             during the previous year, which shall be submitted to Parliament and the Council by 1
             March of the following year at the latest; the report should contain details of the measures
             taken by the Federal Republic of Germany and their implementation, having particular
             regard to the objectives in respect of which the aid mechanism was set up, fiscal neutrality
             and its effects on the Community's own resources.'
          4. Article 7 shall be renumbered as Article 8 and amended by the addition of the following
             words after '1 July 1984':
             'and shall expire on 31 December 1991 at the latest.'
          5. Article 8 is renumbered 9.
          C) O J N o C 214, 14. 8. 1984, p. 8.