CELEX: 51982PC0443
Language: en
Date: 1982-07-15
Title: PROPOSAL FOR A THIRTEENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - ARRANGEMENTS FOR THE REFUND OF VALUE ADDED TAX TO TAXABLE PERSONS NOT ESTABLISHED IN COMMUNITY TERRITORY

27. 8. 82                             Official Journal of the European Communities                                No C 223/5
                                                                 II
                                                          (Preparatory Acts)
                                                   COMMISSION
                Proposal for a Council Decision completing the general guidelines for 1982 concerning
                              financial and technical aid to non-associated developing countries
                                (Submitted by the Commission to the Council on 16 July 1982)
THE COUNCIL OF THE EUROPEAN                                           Considering that the European Council, preoccupied
COMMUNITIES,                                                          by the continuing growth in tensions in Central
                                                                      America, agreed in its session of 29 and 30 March
Having regard to the Treaty                  establishing   the
                                                                      1982 that the aid granted by the Community for the
European Economic Community,
                                                                      development of the countries of Central America and
Having regard to Council Regulation (EEC) No                          the Caribbean should be increased,
442/81 of 17 February 1981 on financial and
technical guidelines to non-associated developing
countries ('), and in particular Article 9 (2) thereof,
                                                                      HAS DECIDED AS FOLLOWS:
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Par-                                            Sole Article
liament,
                                                                      The general guidelines for 1982 concerning financial
                                                                      and technical aid to non-associated developing
0) O J N o L 4 8 , 21.2. 1981, p. 8.                                  countries are set out in the Annex hereto.
                                                              ANNEX
                The Council has agreed in general terms that the complementary guidelines proposed by the
                Commission in its communication of 28 May 1982 (COM(82) 257 final) should be maintained.
                Proposal for a 13th Council Directive on the harmonization of the laws of the Member
                States relating to turnover taxes — Arrangements for the refund of value added tax to
                                     taxable persons not established in Community territory
                                (Submitted by the Commission to the Council on 19 July 1982)
THE COUNCIL OF THE EUROPEAN                                           taxes — Common system of value added tax: uniform
COMMUNITIES,                                                          basis of assessment ('), and in particular Article 17 (4)
                                                                      thereof,
Having regard to the Treaty establishing the
European Economic Community, and in particular                        Having regard to the proposal from the Commission,
Articles 99 and 100 thereof,                                          Having regard to the opinion of the European Par-
                                                                      liament,
Having      regard       to   Sixth      Council      Directive
77/388/EEC of 17 May 1977 on the harmonization
of the laws of the Member States relating to turnover                 (')OJNoL145, 13.6. 1977, p. 1.
 ---pagebreak---  No C 223/6                           Official Journal of the European Communities                               27. 8.82
 Having regard to the opinion of the Economic and                      (i), Article 15 or Article 16 (1) (b), (c) and (d)
 Social Committee,                                                     of Directive 77/388/EEC;
                                                                   (b) services provided in cases where tax is payable
 Whereas Article 8 of Eighth Council Directive                         solely by the person to whom they are
 79/1072/EEC (') on the arrangements for the refund                    supplied, pursuant to Article 21 (1) (b) of
 of value added tax to taxable persons not established                 Directive 77/388/EEC;
 in the territory of the country provides that in the
 case of taxable persons not established in the territory      2. 'territory of the Community' shall mean the
 of the Community, Member States may refuse                       territories of the Member States in which Directive
 refunds or impose special conditions;                            77/388/EEC is applicable.
 Whereas refund arrangements and conditions which
vary too much between Member States may create
 distortion of competition and deflection of trade to                                   Article 2
 the detriment of the taxable persons of a Member
 State who supply goods or services for nationals of           Without prejudice to the provisions of Articles 3 and
 non-member       countries     where    the    legislation    4, each Member State shall refund to any taxable
 applicable in that Member State lays down refund              person not established in the territory of the
 arrangements and conditions which are appreciably             Community, subject to the conditions set out below,
 more restrictive than those in other Community                any value added tax charged in respect of services or
countries;                                                     movable property supplied to him in the territory of
                                                               the country by other taxable persons or charged in
Whereas such a situation is likely to impair the               respect of the importation of goods into the country,
harmonious development of trade relations between              in so far as such goods and services are used for the
the Community and non-member countries;                        purposes of the transactions referred to in Article 17
                                                               (3) (a) and (b) of Directive 77/388/EEC or of the
Whereas Community rules in this field, while based             provision of the services referred to in Article 1 (1) (b).
on the provisions of Directive 79/1072/EEC, must
remain sufficiently flexible to take account of the
varying situations encountered in non-Community
countries.                                                                              Article 3
                                                               1.    Refunds shall be granted upon application by
Whereas certain forms of tax evasion or avoidance             the taxable person. Member States shall determine the
should be prevented,                                          arrangements for submitting applications, including
                                                              the time limits for doing so, the period which
                                                              applications should cover, the authority competent to
HAS ADOPTED THIS DIRECTIVE:                                   receive them and the minimum amounts in respect of
                                                              which applications may be submitted. They shall also
                         Article 1                            determine the arrangements for making refunds,
                                                              including the time limits for doing so. They shall
For the purposes of this Directive:                           impose on the applicant such obligations as are
                                                              necessary to determine whether the application is
 1. 'taxable person not established in the territory of       justified and to prevent fraud, in particular the
    the Community' shall mean a taxable person as             obligation to provide proof that he is engaged in an
    referred to in Article 4 (1) of Directive                 economic activity in accordance with Article 4 (1) of
    77/388/EEC who, during the period referred to in          Directive 77/388/EEC and that, during the period
    Article 3 (1), has had in that territory neither the      prescribed, he has not carried out any transaction
    seat of his economic activity, nor a fixed                which does not fulfil the conditions laid down in
    establishment from which business transactions are        Article 1 (1). The appointment of a tax representative
    effected, nor, if no such seat or fixed establishment     may be required.
    exists, his domicile or normal place of residence,
    and who, during the same period, has supplied no          2.     Where a taxable person referred to in Article 2
    goods or services deemed to have been supplied in         is established in a non-Community State which
    the Member State referred to in Article 2, with the       applies to taxable persons established in the
    exception of:                                             Community provisions similar to those of Articles 3,
                                                              4, 6 and 7 of Directive 79/1072/EEC, Member States
    (a) transport services and services ancillary             shall grant the refund to that taxable person under
         thereto, exempted pursuant to Article 14 (1)         conditions equivalent to those of the said Directive.
                                                              They shall inform the advisory Committee on value
                                                              added tax of the application of the preceding sub-
(') OJ No L 331, 27. 12. 1979, p. 11.                         paragraph.
 ---pagebreak--- 27.8.82                          Official Journal of the European Communities                           No C 223/7
3.    Refunds may not be granted under conditions                    This Directive shall apply only to applications
more favourable than those applied to Community              for refunds concerning value added tax charged on
taxable persons. Member States may make refunds              purchases of goods or services invoiced or on imports
conditional upon observance of the principle of              effected on or after that date.
reciprocity.
                                                             Member States shall communicate to the Commission
                        Article 4                            the texts of the main provisions of national law which
                                                             they adopt in the field covered by this Directive. The
For the purposes of this Directive, eligibility for          Commission shall inform the other Member States
refund of tax shall be determined in accordance with         thereof.
Article 17 of Directive 77/388/EEC, as applied in the
Member State of refund.
However, where Article 3 (2) of this Directive is not                                Article 6
applicable, value added tax shall under no circum-
                                                             Within three years of the date referred to in Article 5,
stances be refundable in respect of:
                                                             the Commission shall, after consulting the Member
(a) expenditure on the acquisition, manufacture or           States, submit a report to the Council on the
    importation, hire, use, modification, repair and         application of this Directive.
    maintenance of passenger cars, pleasure boats,
    private aircraft and motor cycles;
(b) transport costs incurred on business travel;
                                                                                     Article 7
(c) expenditure on accomodation, food and drink;
                                                             As from the date on which this Directive is
(d) expenditure on entertainment;
                                                              implemented and at all events on the date mentioned
(e) exenditure on amusements and luxuries.                    in Article 5, the last sentence of Article 17 (4) of
                                                              Directive 77/388/EEC and Article 8 of Directive
This Directive shall not apply to supplies of goods
                                                              79/1072/EEC shall cease to have effect in each
which are or may be exempted under item 2 of
                                                              Member State.
Article 15 of Directive 77/388/EEC.
                        Article 5
                                                                                      Article 8
Member States shall bring into force the provisions
necessary to comply with this Directive no later than         This Directive is addressed to the Member States.