2002/954/EC: Council Decision of 3 December 2002 extending the period of application of Decision 2000/185/EC authorising Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC

Council Decision
of 3 December 2002
extending the period of application of Decision 2000/185/EC authorising Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC
(2002/954/EC)
THE COUNCIL OF THE EUROPEAN UNION
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 77/388/EEC of 17 May 1977 on the harmonisation 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 28(6) thereof,
Having regard to the proposal from the Commission,
Whereas:
(1) Under Council Decision 2000/185/EC(2), Belgium, Greece, Spain, France, Italy, Luxembourg, the Netherlands, Portugal and the United Kingdom are authorised to apply, up to 31 December 2002, a reduced rate of VAT on the labour-intensive services for which they submitted an application.
(2) Based on the reports to be drawn up by 1 October 2002 by the Member States that have applied such reduced VAT rates, the Commission is required to submit a global evaluation report to the European Parliament and the Council by 31 December 2002, accompanied if necessary by a proposal for a final decision on the rate to be applied to labour-intensive services.
(3) In view of the time needed to produce a thorough global evaluation of the national reports, the maximum period of application set for this measure in Directive 77/388/EEC has been extended.
(4) The period of application of Decision 2000/185/EC should also be extended,