93/110/EEC: Council Decision of 15 February 1993 authorizing the French Republic to extend the application of a measure derogating from Article 2 of the sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes

COUNCIL DECISION of 15 February 1993 authorizing the French Republic to extend the application of a measure derogating from Article 2 of the sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover  taxes
(93/110/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 27  thereof,
Having regard to Council Decision 89/683/EEC of 21 December 1989 authorizing the French Republic to apply a measure derogating from Article 2 of the sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover  taxes (2),
Having regard to the ensuing Commission proposal,
Having regard to the Commission report on the application of Decision 89/683/EEC,
Whereas, under Article 27 (1) of Directive 77/388/EEC, the Council, acting unanimously on a proposal from the Commission, may authorize any Member State to introduce or extend special measures for derogation from that Directive in order to simplify the  procedure for charging value added tax (VAT) or to prevent certain types of tax evasion or avoidance;
Whereas, by letter registered by the Secretariat-General of the Commission on 22 October 1992, the Government of the French Republic requested authorization to extend application of the derogation previously granted to it for a limited period by  Decision 89/683/EEC on the basis of Article 27 of Directive 77/388/EEC;
Whereas the Commission report on the application of the said measure over the period 1991 to 1992 has demonstrated the latter's usefulness and effectiveness in the waste-recovery sector, which is particularly vulnerable to fraud; whereas the said report  finds that there is no reason to oppose extension of the derogation provided that the derogation is clearly limited over time, and expires in the short term;
Whereas the other Member States were informed on 20 November 1992 of the request from the Government of the French Republic,