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I. Customs, Excise Duties and Value Added Tax

Published online by Cambridge University Press:  17 January 2008

Karl Newman ,
Michael Michael  and
Arnold Ridout
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Extract

The last note1 on this subject recorded that the Commission's proposals for the definitive VAT system (initially envisaged to be presented before 31 December 1994) were still awaited.

Type
Current Developments: European Community Law
Information
International & Comparative Law Quarterly , Volume 47 , Issue 3 , July 1998 , pp. 699 - 705
Copyright
Copyright © British Institute of International and Comparative Law 1998

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References

1. (1996) 45 I.C.L.Q. 736–740.Google Scholar

2. COM(96)328, Brussels, 10 July 1996—A Common System of VAT: A Programme for the Single Market.

3. In the event the Council did not adopt any maximum rate but did continue the minimum rate of 15% provided for by Art.12(3)(a) of Council Directive 77/388/EEC (1977) O.J. L145/1 (the Sixth VAT Directive) as amended by Art.1(7) of Council Directive 92/111/EEC (1992) O.J. L384/47, for a further two years expiring on 31 Dec. 1998, by Council Directive 96/95/EC (1996) O.J. L338/89.Google Scholar

4. The VAT Committee was set up under Art.29 of the Sixth VAT Directive. The Commission has proposed (Brussels, 25 June 1997, COM(97)325 final, 97/0186(C.N.S.)) a Council Directive amending Art.29, so as to create a regulatory committee to assist the Commission in implementing EC legislation on VAT. It is proposed that this should be done in accordance with the procedure provided for in Art.2III(a) of Council Decision 87/373/EEC (1987) O.J. L197/33.

5. The Commission's proposal for a European Parliament and Council Decision adopting an action programme (the FISCALIS programme) for the reinforcement of the indirect taxation systems of the internal market (Brussels, COM(97)175) was adopted on 2 Mar. 1998.

6. Council Directive 79/1072/EEC (1979) O.J. L331/11.Google Scholar

7. Art.9(1) of the Sixth VAT Directive (1977) O.J. L145/1.Google Scholar

8. A taxable person not established in EC territory may be entitled to a refund of VAT incurred in the EC under the 13th Council Directive on VAT, 86/560/EEC (1986) O.J. L326/40.Google Scholar

9. The derogations were published as Council Decisions 97/200/EC (1997) O.J. L86/5 (Belgium)Google Scholar; 97/201/EC (1997) O.J. L86/7 (Denmark)Google Scholar; 97/202/EC (1997) O.J. L86/9 (Germany)Google Scholar; 97/203/EC (1997) O.J. L86/11 (Greece)Google Scholar; 97/204/EC (1997) O.J. L86/13 (Spain)Google Scholar; 97/205/EC (1997) O.J. L86/15 (France)Google Scholar; 97/206/EC (1997) O.J. L86/17 (Ireland)Google Scholar; 97/207/EC (1997) O.J. L86/19 (Italy)Google Scholar; 97/208/EC (1997) O.J. NL86/21 (Luxembourg)Google Scholar; 97/209/EC (1997) O.J. L86/23 (Netherlands)Google Scholar; 97/210/EC (1997) O.J. L86/25 (Austria)Google Scholar; 97/211/EC (1997) O.J. L86/27 (Portugal)Google Scholar; 97/212/EC (1997) O.J. L86/29 (Finland)Google Scholar; 97/213/EC (1997) O.J. L86/31 (Sweden)Google Scholar; 97/214/EC (1997) O.J. L86/33 (UK).Google Scholar

10. This change of place of supply is achieved by treating telecommunication services as services to which Art.9(2)(e) of the Sixth VAT Directive applies. That para, in Art.9 makes the supply of the various services described in it when the services are performed for customers established outside the EC, or for taxable persons established in a different member State to that of the supplier, to be where the customer has established his business, or has a fixed business establishment to which the service is supplied or, in the absence of such a place, the place where the customer has his permanent address, or usually resides.

11. See Art.1 of each of the derogations mentioned supra n.9 and Art.9(3)(b) of the Sixth VAT Directive.

12. See Art.2 of each of the derogations mentioned supra n.9.

13. See idem, Art.3.

14. (1995) 44 I.C.L.Q. 224–225.Google Scholar

15. Council Reg. (EEC) No.2913/92 (1992) O.J. L302/1.Google Scholar

16. Council Reg. (EEC) No.82/97 (1997) O.J. L17/1.Google Scholar

17. Consequent upon a declaration made by the Republic of Finland, in accordance with Art.227(5) of the EC Treaty. This Art. was amended by Art.28 of the Act of Nordic and Austrian Accession (1994) O.J. C241/9.Google Scholar

18. Consequent upon an interim agreement on trade and customs union between the EEC and the Republic of San Marino of 27 Nov. 1992 (1992) O.J. L359/14.Google Scholar

19. (1994) O.J. L336/22.Google Scholar

20. Judgment of 14 May 1996 in joined Cases C–153/94 and C–204/94 The Queen v. Commissioners of Customs & Excise, ex p. Faroe Seafood Co. Ltd and Others [1994] E.C.R. I–2465Google Scholar; judgment of 17 July 1997 in Case C–97/95 Pascoal & Filhos Ldo v. Fazenda Public (not yet rep.); judgment of 19 Feb. 1998 in Case T–42/96 Eyckeler & Malt AC v. Commission of the European Communities (not yet rep.). Pending cases include T–186/97, T–191/97, T–192/97, T–210/97, T–211/97, T–216/97, T–218/97 (televisions from Turkey) and T–50/96 (beef from Argentina).

21. Decision No.96/C–170–01 of 28 May 1996 (1996) O.J. C170/1.

22. COM(97)402.

23. ECJ Case C–296/95; the Advocate General's opinion was delivered on 17 Apr. 1997 and the judgment on 2 Apr. 1998.

24. Council Directive 92/12/EEC (1992) O.J. L76/1Google Scholar, as amended by Council Directive 92/108/EEC (1992) O.J. L390/124.Google Scholar