92/614/EEC: Council Decision of 21 December 1992 authorizing the Federal Republic of Germany to apply a particular measure in accordance with Article 22 (12) (b) of Directive 77/388/EEC

COUNCIL DECISION of 21 December 1992 authorizing the Federal Republic of Germany  to apply a particular measure in accordance with Article 22 (12) (b) of Directive 77/388/EEC  (92/614/EEC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the 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 22 thereof,
Having regard to the proposal from the Commission,
Whereas, under Article 22 (12) of Directive 77/388/EEC, the Council, acting unanimously on a  proposal from the Commission, may authorize any Member State to introduce particular measures to  simplify the statement obligations laid down in paragraph 6 (b) of Article 22; whereas Article 22  (12) further stipulates that such simplification measures may not jeopardize the proper monitoring  of intra-Community transactions, and may take the forms outlined in subparagraphs (a) and (b) of  Article 22 (12);
Whereas the German Government, by letter received by the Commission on 1 July 1992, has requested  authorization for a simplification measure which takes the form laid down in subparagraph (b) of  Article 22 (12);
Whereas the authorization will be temporary;
Whereas the particular measure will not affect the European Communities' own resources arising from  value added tax,