TITLE I
SUBJECT MATTER AND SCOPE
Article 1
(1) This Directive establishes the common system of value added...
Article 2
(1) The following transactions shall be subject to VAT:
Article 3
(1) By way of derogation from Article 2(1)(b)(i), the following...
Article 4
In addition to the transactions referred to in Article 3,...
TITLE II
TERRITORIAL SCOPE
Article 5
For the purposes of applying this Directive, the following definitions...
Article 6
(1) This Directive shall not apply to the following territories...
Article 7
(1) In view of the conventions and treaties concluded with...
Article 8
If the Commission considers that the provisions laid down in...
TITLE III
TAXABLE PERSONS
Article 9
(1) ‘Taxable person’ shall mean any person who, independently, carries...
Article 10
The condition in Article 9(1) that the economic activity be...
Article 11
After consulting the advisory committee on value added tax (hereafter,...
Article 12
(1) Member States may regard as a taxable person anyone...
Article 13
(1) States, regional and local government authorities and other bodies...
TITLE IV
TAXABLE TRANSACTIONS
CHAPTER 1
supply of goods
Article 14
(1) ‘Supply of goods’ shall mean the transfer of the...
Article 15
(1) Electricity, gas, heat or cooling energy and the like...
Article 16
The application by a taxable person of goods forming part...
Article 17
(1) The transfer by a taxable person of goods forming...
Article 17a
(1) The transfer by a taxable person of goods forming...
Article 18
Member States may treat each of the following transactions as...
Article 19
In the event of a transfer, whether for consideration or...
CHAPTER 2
Intra-Community acquisition of goods
Article 20
‘Intra-Community acquisition of goods’ shall mean the acquisition of the...
Article 21
The application by a taxable person, for the purposes of...
Article 22
The application by the armed forces of a State party...
Article 23
Member States shall take the measures necessary to ensure that...
CHAPTER 3
Supply of services
Article 24
(1) ‘Supply of services’ shall mean any transaction which does...
Article 25
A supply of services may consist, inter alia, in one...
Article 26
(1) Each of the following transactions shall be treated as...
Article 27
In order to prevent distortion of competition and after consulting...
Article 28
Where a taxable person acting in his own name but...
Article 29
Article 19 shall apply in like manner to the supply...
CHAPTER 4
Importation of goods
Article 30
‘Importation of goods’ shall mean the entry into the Community...
CHAPTER 5
Provisions common to Chapters 1 and 3
Article 30a
For the purposes of this Directive, the following definitions shall...
Article 30b
(1) Each transfer of a single-purpose voucher made by a...
TITLE V
PLACE OF TAXABLE TRANSACTIONS
CHAPTER 1
Place of supply of goods
Section 1
Supply of goods without transport
Article 31
Where goods are not dispatched or transported, the place of...
Section 2
Supply of goods with transport
Article 32
Where goods are dispatched or transported by the supplier, or...
Article 33
(1) By way of derogation from Article 32, the place...
Article 34
(1) Provided the following conditions are met, Article 33 shall...
Article 35
Articles 33 and 34 shall not apply to supplies of...
Article 36
Where goods dispatched or transported by the supplier, by the...
Article 36a
(1) Where the same goods are supplied successively and those...
Section 3
Supply of goods on board ships, aircraft or trains
Article 37
(1) Where goods are supplied on board ships, aircraft or...
Section 4
Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks
Article 38
(1) In the case of the supply of gas through...
Article 39
In the case of the supply of gas through a...
CHAPTER 2
Place of an intra-Community acquisition of goods
Article 40
The place of an intra-Community acquisition of goods shall be...
Article 41
Without prejudice to Article 40, the place of an intra-Community...
Article 42
The first paragraph of Article 41 shall not apply and...
CHAPTER 3
Place of supply of services
Section 1
Definitions
Article 43
For the purpose of applying the rules concerning the place...
Section 2
General rules
Article 44
The place of supply of services to a taxable person...
Article 45
The place of supply of services to a non-taxable person...
Section 3
Particular provisions
Subsection 1
Supply of services by intermediaries
Article 46
The place of supply of services rendered to a non-taxable...
Subsection 2
Supply of services connected with immovable property
Article 47
The place of supply of services connected with immovable property,...
Subsection 3
Supply of transport
Article 48
The place of supply of passenger transport shall be the...
Article 49
The place of supply of the transport of goods, other...
Article 50
The place of supply of the intra-Community transport of goods...
Article 51
‘ Intra-Community transport of goods ’ shall mean any transport...
Article 52
Member States need not apply VAT to that part of...
Subsection 4
Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property
Article 53
The place of supply of services in respect of admission...
Article 54
(1) The place of supply of services and ancillary services,...
Subsection 5
Supply of restaurant and catering services
Article 55
The place of supply of restaurant and catering services other...
Subsection 6
Hiring of means of transport
Article 56
(1) The place of short-term hiring of a means of...
Subsection 7
Supply of restaurant and catering services for consumption on board ships, aircraft or trains
Article 57
(1) The place of supply of restaurant and catering services...
Subsection 8
Supply of telecommunications, broadcasting and electronic services to non-taxable persons
Article 58
(1) The place of supply of the following services to...
Subsection 9
Supply of services to non-taxable persons outside the Community
Article 59
The place of supply of the following services to a...
Subsection 10
Prevention of double taxation or non-taxation
Article 59a
In order to prevent double taxation, non-taxation or distortion of...
Article 59b. . . . . . . . . ....
CHAPTER 4
Place of importation of goods
Article 60
The place of importation of goods shall be the Member...
Article 61
By way of derogation from Article 60, where, on entry...
TITLE VI
CHARGEABLE EVENT AND CHARGEABILITY OF VAT
CHAPTER 1
General provisions
Article 62
For the purposes of this Directive: ‘chargeable event’ shall mean...
CHAPTER 2
Supply of goods or services
Article 63
The chargeable event shall occur and VAT shall become chargeable...
Article 64
(1) Where it gives rise to successive statements of account...
Article 65
Where a payment is to be made on account before...
Article 66
By way of derogation from Articles 63, 64 and 65,...
Article 67
Where, in accordance with the conditions laid down in Article...
CHAPTER 3
Intra-Community acquisition of goods
Article 68
The chargeable event shall occur when the intra-Community acquisition of...
Article 69
In the case of the intra-Community acquisition of goods, VAT...
CHAPTER 4
Importation of goods
Article 70
The chargeable event shall occur and VAT shall become chargeable...
Article 71
(1) Where, on entry into the Community, goods are placed...
TITLE VII
TAXABLE AMOUNT
CHAPTER 1
Definition
Article 72
For the purposes of this Directive, ‘open market value’ shall...
CHAPTER 2
Supply of goods or services
Article 73
In respect of the supply of goods or services, other...
Article 73a
Without prejudice to Article 73, the taxable amount of the...
Article 74
Where a taxable person applies or disposes of goods forming...
Article 75
In respect of the supply of services, as referred to...
Article 76
In respect of the supply of goods consisting in transfer...
Article 77
In respect of the supply by a taxable person of...
Article 78
The taxable amount shall include the following factors: taxes, duties,...
Article 79
The taxable amount shall not include the following factors: price...
Article 80
(1) In order to prevent tax evasion or avoidance, Member...
Article 81
Member States which, at 1 January 1993, were not availing...
Article 82
Member States may provide that, in respect of the supply...
CHAPTER 3
Intra-Community acquisition of goods
Article 83
In respect of the intra-Community acquisition of goods, the taxable...
Article 84
(1) Member States shall take the measures necessary to ensure...
CHAPTER 4
Importation of goods
Article 85
In respect of the importation of goods, the taxable amount...
Article 86
(1) The taxable amount shall include the following factors, in...
Article 87
The taxable amount shall not include the following factors: price...
Article 88
Where goods temporarily exported from the Community are re-imported after...
Article 89
Member States which, at 1 January 1993, were not availing...
CHAPTER 5
Miscellaneous provisions
Article 90
(1) In the case of cancellation, refusal or total or...
Article 91
(1) Where the factors used to determine the taxable amount...
Article 92
As regards the costs of returnable packing material, Member States...
TITLE VIII
RATES
CHAPTER 1
Application of rates
Article 93
The rate applicable to taxable transactions shall be that in...
Article 94
(1) The rate applicable to the intra-Community acquisition of goods...
Article 95
Where rates are changed, Member States may, in the cases...
CHAPTER 2
Structure and level of rates
Section 1
Standard rate
Article 96
Member States shall apply a standard rate of VAT, which...
Article 97
The standard rate shall not be lower than 15 %.
Section 2
Reduced rates
Article 98
(1) Member States may apply either one or two reduced...
Article 99
(1) The reduced rates shall be fixed as a percentage...
Article 100
On the basis of a report from the Commission, the...
Article 101
By 30 June 2007 at the latest the Commission shall...
Section 3
Particular provisions
Article 102
After consultation of the VAT Committee, each Member State may...
Article 103
(1) Member States may provide that the reduced rate, or...
Article 104
Austria may, in the communes of Jungholz and Mittelberg (Kleines...
Article 104a
Cyprus may apply one of the two reduced rates provided...
Article 105
(1) Portugal may apply one of the two reduced rates...
CHAPTER 3
Temporary provisions for particular labour-intensive services
Article 106. . . . . . . . . ....
Article 107. . . . . . . . . ....
Article 108. . . . . . . . . ....
CHAPTER 4
Special provisions applying until the adoption of definitive arrangements
Article 109
Pending introduction of the definitive arrangements referred to in Article...
Article 110
Member States which, at 1 January 1991, were granting exemptions...
Article 111
Subject to the conditions laid down in the second paragraph...
Article 112
If the provisions of Article 110 cause for Ireland distortion...
Article 113
Member States which, at 1 January 1991, in accordance with...
Article 114
(1) Member States which, on 1 January 1993, were obliged...
Article 115
Member States which, at 1 January 1991 , were applying...
Article 116. . . . . . . . . ....
Article 117
(1) . . . . . . . . ....
Article 118
Member States which, at 1 January 1991, were applying a...
Article 119
For the purposes of applying Article 118, Austria may apply...
Article 120
Greece may apply rates up to 30 % lower than...
Article 121
Member States which, at 1 January 1993, regarded work under...
Article 122
Member States may apply a reduced rate to the supply...
CHAPTER 5
Temporary provisions
Article 123
The Czech Republic may, until 31 December 2010 , continue...
Article 124. . . . . . . . . ....
Article 125
(1) Cyprus may, until 31 December 2010, continue to grant...
Article 126. . . . . . . . . ....
Article 127. . . . . . . . . ....
Article 128
(1) Poland may, until 31 December 2010 , grant an...
Article 129
(1) . . . . . . . . ....
Article 129a
(1) Member States may take one of the following measures:...
Article 130. . . . . . . . . ....
TITLE IX
EXEMPTIONS
CHAPTER 1
General provisions
Article 131
The exemptions provided for in Chapters 2 to 9 shall...
CHAPTER 2
Exemptions for certain activities in the public interest
Article 132
(1) Member States shall exempt the following transactions:
Article 133
Member States may make the granting to bodies other than...
Article 134
The supply of goods or services shall not be granted...
CHAPTER 3
Exemptions for other activities
Article 135
(1) Member States shall exempt the following transactions:
Article 136
Member States shall exempt the following transactions: the supply of...
Article 137
(1) Member States may allow taxable persons a right of...
CHAPTER 4
Exemptions for intra-community transactions
Section 1
Exemptions related to the supply of goods
Article 138
(1) Member States shall exempt the supply of goods dispatched...
Article 139
(1) The exemption provided for in Article 138(1) shall not...
Section 2
Exemptions for intra-Community acquisitions of goods
Article 140
Member States shall exempt the following transactions: the intra-Community acquisition...
Article 141
Each Member State shall take specific measures to ensure that...
Section 3
Exemptions for certain transport services
Article 142
Member States shall exempt the supply of intra-Community transport of...
CHAPTER 5
Exemptions on importation
Article 143
(1) Member States shall exempt the following transactions:
Article 144
Member States shall exempt the supply of services relating to...
Article 145
(1) The Commission shall, where appropriate, as soon as possible,...
CHAPTER 6
Exemptions on exportation
Article 146
(1) Member States shall exempt the following transactions:
Article 147
(1) Where the supply of goods referred to in point...
CHAPTER 7
Exemptions related to international transport
Article 148
Member States shall exempt the following transactions: the supply of...
Article 149
Portugal may treat sea and air transport between the islands...
Article 150
(1) The Commission shall, where appropriate, as soon as possible,...
CHAPTER 8
Exemptions relating to certain Transactions treated as exports
Article 151
(1) Member States shall exempt the following transactions:
Article 152
Member States shall exempt the supply of gold to central...
CHAPTER 9
Exemptions for the supply of services by intermediaries
Article 153
Member States shall exempt the supply of services by intermediaries,...
CHAPTER 10
Exemptions for transactions relating to international trade
Section 1
Customs warehouses, warehouses other than customs warehouses and similar arrangements
Article 154
For the purposes of this Section, ‘warehouses other than customs...
Article 155
Without prejudice to other Community tax provisions, Member States may,...
Article 156
(1) Member States may exempt the following transactions:
Article 157
(1) Member States may exempt the following transactions:
Article 158
(1) By way of derogation from Article 157(2), Member States...
Article 159
Member States may exempt the supply of services relating to...
Article 160
(1) Member States may exempt the following transactions:
Article 161
Member States may exempt supply of the following goods and...
Article 162
Where Member States exercise the option provided for in this...
Article 163
If the goods cease to be covered by the arrangements...
Section 2
Transactions exempted with a view to export and in the framework of trade between the Member States
Article 164
(1) Member States may, after consulting the VAT Committee, exempt...
Article 165
Member States may set a common maximum amount for transactions...
Section 3
Provisions common to Sections 1 and 2
Article 166
The Commission shall, where appropriate, as soon as possible, present...
TITLE X
DEDUCTIONS
CHAPTER 1
Origin and scope of right of deduction
Article 167
A right of deduction shall arise at the time the...
Article 167a
Member States may provide within an optional scheme that the...
Article 168
In so far as the goods and services are used...
Article 168a
(1) In the case of immovable property forming part of...
Article 169
In addition to the deduction referred to in Article 168,...
Article 170
All taxable persons who, within the meaning of Article 1...
Article 171
(1) VAT shall be refunded to taxable persons who are...
Article 171a
Member States may, instead of granting a refund of VAT...
Article 172
(1) Any person who is regarded as a taxable person...
CHAPTER 2
Proportional deduction
Article 173
(1) In the case of goods or services used by...
Article 174
(1) The deductible proportion shall be made up of a...
Article 175
(1) The deductible proportion shall be determined on an annual...
CHAPTER 3
Restrictions on the right of deduction
Article 176
The Council, acting unanimously on a proposal from the Commission,...
Article 177
After consulting the VAT Committee, each Member State may, for...
CHAPTER 4
Rules governing exercise of the right of deduction
Article 178
In order to exercise the right of deduction, a taxable...
Article 179
The taxable person shall make the deduction by subtracting from...
Article 180
Member States may authorise a taxable person to make a...
Article 181
Member States may authorise a taxable person who does not...
Article 182
Member States shall determine the conditions and detailed rules for...
Article 183
Where, for a given tax period, the amount of deductions...
CHAPTER 5
Adjustment of deductions
Article 184
The initial deduction shall be adjusted where it is higher...
Article 185
(1) Adjustment shall, in particular, be made where, after the...
Article 186
Member States shall lay down the detailed rules for applying...
Article 187
(1) In the case of capital goods, adjustment shall be...
Article 188
(1) If supplied during the adjustment period, capital goods shall...
Article 189
For the purposes of applying Articles 187 and 188, Member...
Article 190
For the purposes of Articles 187, 188, 189 and 191,...
Article 191
If, in any Member State, the practical effect of applying...
Article 192
Where a taxable person transfers from being taxed in the...
TITLE XI
OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
CHAPTER 1
Obligation to pay
Section 1
Persons liable for payment of VAT to the tax authorities
Article 192a
For the purposes of this Section, a taxable person who...
Article 193
VAT shall be payable by any taxable person carrying out...
Article 194
(1) Where the taxable supply of goods or services is...
Article 195
VAT shall be payable by any person who is identified...
Article 196
VAT shall be payable by any taxable person, or non-taxable...
Article 197
(1) VAT shall be payable by the person to whom...
Article 198
(1) Where specific transactions relating to investment gold between a...
Article 199
(1) Member States may provide that the person liable for...
Article 199a
(1) Until 30 June 2022 , Member States may provide that...
Article 199b
(1) A Member State may, in cases of imperative urgency...
Article 199c
(1) By way of derogation from Article 193, a Member...
Article 200
VAT shall be payable by any person making a taxable...
Article 201
On importation, VAT shall be payable by any person or...
Article 202
VAT shall be payable by any person who causes goods...
Article 203
VAT shall be payable by any person who enters the...
Article 204
(1) Where, pursuant to Articles 193 to 197 and Articles...
Article 205
In the situations referred to in Articles 193 to 200...
Section 2
Payment arrangements
Article 206
Any taxable person liable for payment of VAT must pay...
Article 207
Member States shall take the measures necessary to ensure that...
Article 208
Where Member States designate the customer for investment gold as...
Article 209
Member States shall take the measures necessary to ensure that...
Article 210
Member States shall adopt arrangements for payment of VAT on...
Article 211
Member States shall lay down the detailed rules for payment...
Article 212
Member States may release taxable persons from payment of the...
CHAPTER 2
Identification
Article 213
(1) Every taxable person shall state when his activity as...
Article 214
(1) Member States shall take the measures necessary to ensure...
Article 215
Each individual VAT identification number shall have a prefix in...
Article 216
Member States shall take the measures necessary to ensure that...
CHAPTER 3
Invoicing
Section 1
Definition
Article 217
For the purposes of this Directive, ‘ electronic invoice ’...
Section 2
Concept of invoice
Article 218
For the purposes of this Directive, Member States shall accept...
Article 219
Any document or message that amends and refers specifically and...
Section 3
Issue of invoices
Article 219a
(1) Invoicing shall be subject to the rules applying in...
Article 220
(1) Every taxable person shall ensure that, in respect of...
Article 220a
(1) Member States shall allow taxable persons to issue a...
Article 221
(1) Member States may impose on taxable persons an obligation...
Article 222
For supplies of goods carried out in accordance with the...
Article 223
Member States shall allow taxable persons to issue summary invoices...
Article 224
Invoices may be drawn up by the customer in respect...
Article 225
Member States may impose specific conditions on taxable persons in...
Section 4
Content of invoices
Article 226
Without prejudice to the particular provisions laid down in this...
Article 226a
Where the invoice is issued by a taxable person, who...
Article 226b
As regards simplified invoices issued pursuant to Article 220a and...
Article 227
Member States may require taxable persons established in their territory...
Article 228. . . . . . . . . ....
Article 229
Member States shall not require invoices to be signed.
Article 230
The amounts which appear on the invoice may be expressed...
Article 231. . . . . . . . . ....
Section 5
Paper invoices and electronic invoices
Article 232
The use of an electronic invoice shall be subject to...
Article 233
(1) The authenticity of the origin, the integrity of the...
Article 234. . . . . . . . . ....
Article 235
Member States may lay down specific conditions for electronic invoices...
Article 236
Where batches containing several electronic invoices are sent or made...
Article 237
By 31 December 2016 at the latest, the Commission shall...
Section 6
Simplification measures
Article 238
(1) After consulting the VAT Committee, Member States may, in...
Article 239
In cases where Member States make use of the option...
Article 240
Where the taxable person has been allocated a VAT identification...
CHAPTER 4
Accounting
Section 1
Definition
Article 241
For the purposes of this Chapter, ‘storage of an invoice...
Section 2
General obligations
Article 242
Every taxable person shall keep accounts in sufficient detail for...
Article 243
(1) Every taxable person shall keep a register of the...
Section 3
Specific obligations relating to the storage of all invoices
Article 244
Every taxable person shall ensure that copies of the invoices...
Article 245
(1) For the purposes of this Directive, the taxable person...
Article 246. . . . . . . . . ....
Article 247
(1) Each Member State shall determine the period throughout which...
Article 248
Member States may, subject to conditions which they lay down,...
Section 4
Right of access to invoices stored by electronic means in another Member State
Article 248a
For control purposes, and as regards invoices in respect of...
Article 249
For control purposes, where a taxable person stores, by electronic...
CHAPTER 5
Returns
Article 250
(1) Every taxable person shall submit a VAT return setting...
Article 251
In addition to the information referred to in Article 250,...
Article 252
(1) The VAT return shall be submitted by a deadline...
Article 253
Sweden may apply a simplified procedure for small and medium-sized...
Article 254
In the case of supplies of new means of transport...
Article 255
Where Member States designate the customer of investment gold as...
Article 256
Member States shall take the measures necessary to ensure that...
Article 257
Member States shall take the measures necessary to ensure that...
Article 258
Member States shall lay down detailed rules for the submission...
Article 259
Member States may require persons who make intra-Community acquisitions of...
Article 260
Member States shall lay down detailed rules for the submission...
Article 261
(1) Member States may require the taxable person to submit...
CHAPTER 6
Recapitulative statements
Article 262
(1) Every taxable person identified for VAT purposes shall submit...
Article 263
(1) The recapitulative statement shall be drawn up for each...
Article 264
(1) The recapitulative statement shall set out the following information:...
Article 265
(1) In the case of intra-Community acquisitions of goods, as...
Article 266
By way of derogation from Articles 264 and 265, Member...
Article 267
Member States shall take the measures necessary to ensure that...
Article 268
Member States may require that taxable persons who, in their...
Article 269
Acting unanimously on a proposal from the Commission, the Council...
Article 270
By virtue of the authorisation referred to in Article 269,...
Article 271
By virtue of the authorisation referred to in Article 269,...
CHAPTER 7
Miscellaneous provisions
Article 272
(1) Member States may release the following taxable persons from...
Article 273
Member States may impose other obligations which they deem necessary...
CHAPTER 8
Obligations relating to certain importations and exportations
Section 1
Importation
Article 274
Articles 275, 276 and 277 shall apply to the importation...
Article 275
The formalities relating to the importation of the goods referred...
Article 276
Where dispatch or transport of the goods referred to in...
Article 277
Where, on their entry into the Community, the goods referred...
Section 2
Exportation
Article 278
Articles 279 and 280 shall apply to the exportation of...
Article 279
The formalities relating to the exportation of the goods referred...
Article 280
In the case of goods which are temporarily exported from...
TITLE XII
SPECIAL SCHEMES
CHAPTER 1
Special scheme for small enterprises
Section 1
Simplified procedures for charging and collection
Article 281
Member States which might encounter difficulties in applying the normal...
Section 2
Exemptions or graduated relief
Article 282
The exemptions and graduated tax relief provided for in this...
Article 283
(1) The arrangements provided for in this Section shall not...
Article 284
(1) Member States which have exercised the option under Article...
Article 285
Member States which have not exercised the option under Article...
Article 286
Member States which, at 17 May 1977, exempted taxable persons...
Article 287
Member States which acceded after 1 January 1978 may exempt...
Article 288
The turnover serving as a reference for the purposes of...
Article 289
Taxable persons exempt from VAT shall not be entitled to...
Article 290
Taxable persons who are entitled to exemption from VAT may...
Article 291
Subject to the application of Article 281, taxable persons enjoying...
Article 292
The arrangements provided for in this Section shall apply until...
Section 3
Reporting and review
Article 293
Every four years starting from the adoption of this Directive,...
Article 294
The Council shall decide, in accordance with Article 93 of...
CHAPTER 2
Common flat-rate scheme for farmers
Article 295
(1) For the purposes of this Chapter, the following definitions...
Article 296
(1) Where the application to farmers of the normal VAT...
Article 297
Member States shall, where necessary, fix the flat-rate compensation percentages....
Article 298
The flat-rate compensation percentages shall be calculated on the basis...
Article 299
The flat-rate compensation percentages may not have the effect of...
Article 300
The flat-rate compensation percentages shall be applied to the prices,...
Article 301
(1) In the case of the supply of agricultural products...
Article 302
If a flat-rate farmer is entitled to flat-rate compensation, he...
Article 303
(1) Where the taxable customer pays flat-rate compensation pursuant to...
Article 304
Member States shall take all measures necessary to verify payments...
Article 305
Whenever Member States apply this flat-rate scheme, they shall take...
CHAPTER 3
Special scheme for travel agents
Article 306
(1) Member States shall apply a special VAT scheme, in...
Article 307
Transactions made, in accordance with the conditions laid down in...
Article 308
The taxable amount and the price exclusive of VAT, within...
Article 309
If transactions entrusted by the travel agent to other taxable...
Article 310
VAT charged to the travel agent by other taxable persons...
CHAPTER 4
Special arrangements for second-hand goods, works of art, collectors' items and antiques
Section 1
Definitions
Article 311
(1) For the purposes of this Chapter, and without prejudice...
Section 2
Special arrangements for taxable dealers
Subsection 1
Margin scheme
Article 312
For the purposes of this Subsection, the following definitions shall...
Article 313
(1) In respect of the supply of second-hand goods, works...
Article 314
The margin scheme shall apply to the supply by a...
Article 315
The taxable amount in respect of the supply of goods...
Article 316
(1) Member States shall grant taxable dealers the right to...
Article 317
If a taxable dealer exercises the option under Article 316,...
Article 318
(1) In order to simplify the procedure for collecting the...
Article 319
The taxable dealer may apply the normal VAT arrangements to...
Article 320
(1) Where the taxable dealer applies the normal VAT arrangements...
Article 321
If carried out in accordance with the conditions specified in...
Article 322
In so far as goods are used for the purpose...
Article 323
Taxable persons may not deduct from the VAT for which...
Article 324
Where the taxable dealer applies both the normal VAT arrangements...
Article 325
The taxable dealer may not enter separately on the invoices...
Subsection 2
Transitional arrangements for second-hand means of transport
Article 326
Member States which, at 31 December 1992, were applying special...
Article 327
(1) These transitional arrangements shall apply to supplies of second-hand...
Article 328
The VAT due in respect of each supply referred to...
Article 329
The VAT regarded as being incorporated by the taxable dealer...
Article 330
The VAT due in respect of each supply of means...
Article 331
Taxable persons may not deduct from the VAT for which...
Article 332
The taxable dealer may not enter separately on the invoices...
Section 3
Special arrangements for sales by public auction
Article 333
(1) Member States may, in accordance with the provisions of...
Article 334
These special arrangements shall apply to supplies carried out by...
Article 335
The supply of goods to a taxable person who is...
Article 336
The taxable amount in respect of each supply of goods...
Article 337
The net amount paid or to be paid by the...
Article 338
Organisers of sales by public auction who supply goods in...
Article 339
The organiser of the sale by public auction must issue...
Article 340
(1) The organiser of the sale by public auction to...
Article 341
Member States which apply the arrangements provided for in this...
Section 4
Measures to prevent distortion of competition and tax evasion
Article 342
Member States may take measures concerning the right of deduction...
Article 343
Acting unanimously on a proposal from the Commission, the Council...
CHAPTER 5
Special scheme for investment gold
Section 1
General provisions
Article 344
(1) For the purposes of this Directive, and without prejudice...
Article 345
Starting in 1999, each Member State shall inform the Commission...
Section 2
Exemption from VAT
Article 346
Member States shall exempt from VAT the supply, the intra-Community...
Article 347
Member States shall exempt the services of agents who act...
Section 3
Taxation option
Article 348
Member States shall allow taxable persons who produce investment gold...
Article 349
(1) Member States may allow taxable persons who, in the...
Article 350
Where the supplier has exercised the right under Articles 348...
Article 351
Member States shall lay down detailed rules for the exercise...
Section 4
Transactions on a regulated gold bullion market
Article 352
Each Member State may, after consulting the VAT Committee, apply...
Article 353
Member States which, pursuant to Article 352, tax transactions between...
Section 5
Special rights and obligations for traders in investment gold
Article 354
Where his subsequent supply of investment gold is exempt pursuant...
Article 355
Taxable persons who produce investment gold or transform gold into...
Article 356
(1) Member States shall ensure that traders in investment gold...
CHAPTER 6
Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
Section 1
General provisions
Article 357. . . . . . . . . ....
Article 358
For the purposes of this Chapter, and without prejudice to...
Section 2
Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community
Article 358a
For the purposes of this Section, and without prejudice to...
Article 359
Member States shall permit any taxable person not established within...
Article 360
The taxable person not established within the Community shall state...
Article 361
(1) The information which the taxable person not established within...
Article 362
The Member State of identification shall allocate to the taxable...
Article 363
The Member State of identification shall delete the taxable person...
Article 364
The taxable person not established within the Community shall submit...
Article 365
The VAT return shall show the identification number and, for...
Article 366
(1) The VAT return shall be made out in euro....
Article 367
The taxable person not established within the Community shall pay...
Article 368
The taxable person not established within the Community making use...
Article 369
(1) The taxable person not established within the Community shall...
Section 3
Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons established within the Community but not in the Member State of consumption
Article 369a
For the purposes of this Section, and without prejudice to...
Article 369b
Member States shall permit any taxable person not established in...
Article 369c
The taxable person not established in the Member State of...
Article 369d
A taxable person making use of this special scheme shall,...
Article 369e
The Member State of identification shall exclude the taxable person...
Article 369f
The taxable person not established in the Member State of...
Article 369g
The VAT return shall show the identification number referred to...
Article 369h
(1) The VAT return shall be made out in euro....
Article 369i
The taxable person not established in the Member State of...
Article 369j
The taxable person not established in the Member State of...
Article 369k
(1) The taxable person not established in the Member State...
TITLE XIII
DEROGATIONS
CHAPTER 1
Derogations applying until the adoption of definitive arrangements
Section 1
Derogations for States which were members of the Community on 1 January 1978
Article 370
Member States which, at 1 January 1978, taxed the transactions...
Article 371
Member States which, at 1 January 1978, exempted the transactions...
Article 372
Member States which, at 1 January 1978, applied provisions derogating...
Article 373
Member States which, at 1 January 1978, applied provisions derogating...
Article 374
By way of derogation from Articles 169 and 309, Member...
Section 2
Derogations for States which acceded to the Community after 1 January 1978
Article 375
Greece may continue to exempt the transactions listed in points...
Article 376
Spain may continue to exempt the supply of services performed...
Article 377
Portugal may continue to exempt the transactions listed in points...
Article 378
(1) Austria may continue to tax the transactions listed in...
Article 379
(1) Finland may continue to tax the transactions listed in...
Article 380
Sweden may, in accordance with the conditions applying in that...
Article 381
The Czech Republic may, in accordance with the conditions applying...
Article 382
Estonia may, in accordance with the conditions applying in that...
Article 383
Cyprus may, in accordance with the conditions applying in that...
Article 384
For as long as the same exemptions are applied in...
Article 385
Lithuania may, in accordance with the conditions applying in that...
Article 386
Hungary may, in accordance with the conditions applying in that...
Article 387
For as long as the same exemptions are applied in...
Article 388
Poland may, in accordance with the conditions applying in that...
Article 389
Slovenia may, in accordance with the conditions applying in that...
Article 390
Slovakia may, in accordance with the conditions applying in that...
Article 390a
Bulgaria may, in accordance with the conditions applying in that...
Article 390b
Romania may, in accordance with the conditions applying in that...
Article 390c
Croatia may, in accordance with the conditions applying in that...
Section 3
Provisions common to Sections 1 and 2
Article 391
Member States which exempt the transactions referred to in Articles...
Article 392
Member States may provide that, in respect of the supply...
Article 393
(1) With a view to facilitating the transition to the...
CHAPTER 2
Derogations subject to authorisation
Section 1
Simplification measures and measures to prevent tax evasion or avoidance
Article 394
Member States which, at 1 January 1977, applied special measures...
Article 395
(1) The Council, acting unanimously on a proposal from the...
Section 2
International agreements
Article 396
(1) The Council, acting unanimously on a proposal from the...
TITLE XIV
MISCELLANEOUS
CHAPTER 1
Implementing measures
Article 397
The Council, acting unanimously on a proposal from the Commission,...
CHAPTER 2
VAT Committee
Article 398
(1) An advisory committee on value added tax, called ‘the...
CHAPTER 3
Conversion rates
Article 399
Without prejudice to any other particular provisions, the equivalents in...
Article 400
When converting the amounts referred to in Article 399 into...
CHAPTER 4
Other taxes, duties and charges
Article 401
Without prejudice to other provisions of Community law, this Directive...
TITLE XV
FINAL PROVISIONS
CHAPTER 1
Transitional arrangements for the taxation of trade between Member States
Article 402
(1) The arrangements provided for in this Directive for the...
Article 403. . . . . . . . . ....
Article 404. . . . . . . . . ....
CHAPTER 2
Transitional measures applicable in the context of accession to the European Union
Article 405
For the purposes of this Chapter, the following definitions shall...
Article 406
The provisions in force at the time the goods were...
Article 407
The provisions in force at the time the goods were...
Article 408
(1) The following shall be treated as an importation of...
Article 409
In the cases referred to in Article 408(1), the place...
Article 410
(1) By way of derogation from Article 71, the importation...
CHAPTER 2a
Transitional measures for the application of new legislation
Article 410a
Articles 30a, 30b and 73a shall apply only to vouchers...
Article 410b
By 31 December 2022 at the latest, the Commission shall,...
CHAPTER 3
Transposition and entry into force
Article 411
(1) Directive 67/227/EEC and Directive 77/388/EEC are repealed, without prejudice...
Article 412
(1) Member States shall bring into force the laws, regulations...
Article 413
This Directive shall enter into force on 1 January 2007....
Article 414
This Directive is addressed to the Member States.
ANNEX I
LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)
Telecommunications services; supply of water, gas, electricity and thermal energy;...
ANNEX II
INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (C) OF THE FIRST PARAGRAPH OF ARTICLE 58
Website supply, web-hosting, distance maintenance of programmes and equipment; supply...
ANNEX III
LIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED
Foodstuffs (including beverages but excluding alcoholic beverages) for human and...
ANNEX IV
LIST OF THE SERVICES REFERRED TO IN ARTICLE 106
. . . . . . . . . ....
ANNEX V
CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)
ANNEX VI
LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)
Supply of ferrous and non ferrous waste, scrap, and used...
ANNEX VII
LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)
Crop production: general agriculture, including viticulture; growing of fruit (including...
ANNEX VIII
INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)
Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing...
ANNEX IX
WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3) AND (4) OF ARTICLE 311(1)
PART A
Works of art
PART B
Collectors' items
PART C
Antiques
ANNEX X
LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 375 TO 390c
PART A
Transactions which Member States may continue to tax
PART B
Transactions which Member States may continue to exempt
ANNEX XI
PART A
Repealed Directives with their successive amendments
(1)
Directive 67/227/EEC (OJ 71, 14.4.1967, p. 1301)
(2)
Directive 77/388/EEC (OJ L 145, 13.6.1977, p. 1)
PART B
Time limits for transposition into national law
ANNEX XII
CORRELATION TABLE
Council Directive 2006/112/EC
of 28 November 2006
on the common system of value added tax
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,
Having regard to the proposal from the Commission,
Having regard to the Opinion of the European Parliament,
Having regard to the Opinion of the European Economic and Social Committee,
Whereas:
(1)
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 has been significantly amended on several occasions. Now that new amendments are being made to the said Directive, it is desirable, for reasons of clarity and rationalisation that the Directive should be recast.
(2)
The recast text should incorporate all those provisions of Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes which are still applicable. That Directive should therefore be repealed.
(3)
To ensure that the provisions are presented in a clear and rational manner, consistent with the principle of better regulation, it is appropriate to recast the structure and the wording of the Directive although this will not, in principle, bring about material changes in the existing legislation. A small number of substantive amendments are however inherent to the recasting exercise and should nevertheless be made. Where such changes are made, these are listed exhaustively in the provisions governing transposition and entry into force.
(4)
The attainment of the objective of establishing an internal market presupposes the application in Member States of legislation on turnover taxes that does not distort conditions of competition or hinder the free movement of goods and services. It is therefore necessary to achieve such harmonisation of legislation on turnover taxes by means of a system of value added tax (VAT), such as will eliminate, as far as possible, factors which may distort conditions of competition, whether at national or Community level.
(5)
A VAT system achieves the highest degree of simplicity and of neutrality when the tax is levied in as general a manner as possible and when its scope covers all stages of production and distribution, as well as the supply of services. It is therefore in the interests of the internal market and of Member States to adopt a common system which also applies to the retail trade.
(6)
It is necessary to proceed by stages, since the harmonisation of turnover taxes leads in Member States to alterations in tax structure and appreciable consequences in the budgetary, economic and social fields.
(7)
The common system of VAT should, even if rates and exemptions are not fully harmonised, result in neutrality in competition, such that within the territory of each Member State similar goods and services bear the same tax burden, whatever the length of the production and distribution chain.
(8)
Pursuant to Council Decision 2000/597/EC, Euratom, of 29 September 2000 on the system of the European Communities' own resources , the budget of the European Communities is to be financed, without prejudice to other revenue, wholly from the Communities' own resources. Those resources are to include those accruing from VAT and obtained through the application of a uniform rate of tax to bases of assessment determined in a uniform manner and in accordance with Community rules.
(9)
It is vital to provide for a transitional period to allow national laws in specified fields to be gradually adapted.
(10)
During this transitional period, intra-Community transactions carried out by taxable persons other than exempt taxable persons should be taxed in the Member State of destination, in accordance with the rates and conditions set by that Member State.
(11)
It is also appropriate that, during that transitional period, intra-Community acquisitions of a certain value, made by exempt persons or by non-taxable legal persons, certain intra-Community distance selling and the supply of new means of transport to individuals or to exempt or non-taxable bodies should also be taxed in the Member State of destination, in accordance with the rates and conditions set by that Member State, in so far as such transactions would, in the absence of special provisions, be likely to cause significant distortion of competition between Member States.
(12)
For reasons connected with their geographic, economic and social situation, certain territories should be excluded from the scope of this Directive.
(13)
In order to enhance the non-discriminatory nature of the tax, the term taxable person should be defined in such a way that the Member States may use it to cover persons who occasionally carry out certain transactions.
(14)
The term taxable transaction may lead to difficulties, in particular as regards transactions treated as taxable transactions. Those concepts should therefore be clarified.
(15)
With a view to facilitating intra-Community trade in work on movable tangible property, it is appropriate to establish the tax arrangements applicable to such transactions when they are carried out for a customer who is identified for VAT purposes in a Member State other than that in which the transaction is physically carried out.
(16)
A transport operation within the territory of a Member State should be treated as the intra-Community transport of goods where it is directly linked to a transport operation carried out between Member States, in order to simplify not only the principles and arrangements for taxing those domestic transport services but also the rules applicable to ancillary services and to services supplied by intermediaries who take part in the supply of the various services.
(17)
Determination of the place where taxable transactions are carried out may engender conflicts concerning jurisdiction as between Member States, in particular as regards the supply of goods for assembly or the supply of services. Although the place where a supply of services is carried out should in principle be fixed as the place where the supplier has established his place of business, it should be defined as being in the Member State of the customer, in particular in the case of certain services supplied between taxable persons where the cost of the services is included in the price of the goods.
(18)
It is necessary to clarify the definition of the place of taxation of certain transactions carried out on board ships, aircraft or trains in the course of passenger transport within the Community.
(19)
Electricity and gas are treated as goods for VAT purposes. It is, however, particularly difficult to determine the place of supply. In order to avoid double taxation or non taxation and to attain a genuine internal market free of barriers linked to the VAT regime, the place of supply of gas through the natural gas distribution system, or of electricity, before the goods reach the final stage of consumption, should therefore be the place where the customer has established his business. The supply of electricity and gas at the final stage, that is to say, from traders and distributors to the final consumer, should be taxed at the place where the customer actually uses and consumes the goods.
(20)
In the case of the hiring out of movable tangible property, application of the general rule that supplies of services are taxed in the Member State in which the supplier is established may lead to substantial distortion of competition if the lessor and the lessee are established in different Member States and the rates of taxation in those States differ. It is therefore necessary to establish that the place of supply of a service is the place where the customer has established his business or has a fixed establishment for which the service has been supplied or, in the absence thereof, the place where he has his permanent address or usually resides.
(21)
However, as regards the hiring out of means of transport, it is appropriate, for reasons of control, to apply strictly the general rule, and thus to regard the place where the supplier has established his business as the place of supply.
(22)
All telecommunications services consumed within the Community should be taxed to prevent distortion of competition in that field. To that end, telecommunications services supplied to taxable persons established in the Community or to customers established in third countries should, in principle, be taxed at the place where the customer for the services is established. In order to ensure uniform taxation of telecommunications services which are supplied by taxable persons established in third territories or third countries to non-taxable persons established in the Community and which are effectively used and enjoyed in the Community, Member States should, however, provide for the place of supply to be within the Community.
(23)
Also to prevent distortions of competition, radio and television broadcasting services and electronically supplied services provided from third territories or third countries to persons established in the Community, or from the Community to customers established in third territories or third countries, should be taxed at the place of establishment of the customer.
(24)
The concepts of chargeable event and of the chargeability of VAT should be harmonised if the introduction of the common system of VAT and of any subsequent amendments thereto are to take effect at the same time in all Member States.
(25)
The taxable amount should be harmonised so that the application of VAT to taxable transactions leads to comparable results in all the Member States.
(26)
To prevent loss of tax revenues through the use of connected parties to derive tax benefits, it should, in specific limited circumstances, be possible for Member States to intervene as regards the taxable amount of supplies of goods or services and intra-Community acquisitions of goods.
(27)
In order to combat tax evasion or avoidance, it should be possible for Member States to include within the taxable amount of a transaction which involves the working of investment gold provided by a customer, the value of that investment gold where, by virtue of being worked, the gold loses its status of investment gold. When they apply these measures, Member States should be allowed a certain degree of discretion.
(28)
If distortions are to be avoided, the abolition of fiscal controls at frontiers entails, not only a uniform basis of assessment, but also sufficient alignment as between Member States of a number of rates and rate levels.
(29)
The standard rate of VAT in force in the various Member States, combined with the mechanism of the transitional system, ensures that this system functions to an acceptable degree. To prevent divergences in the standard rates of VAT applied by the Member States from leading to structural imbalances in the Community and distortions of competition in some sectors of activity, a minimum standard rate of 15 % should be fixed, subject to review.
(30)
In order to preserve neutrality of VAT, the rates applied by Member States should be such as to enable, as a general rule, deduction of the VAT applied at the preceding stage.
(31)
During the transitional period, certain derogations concerning the number and the level of rates should be possible.
(32)
To achieve a better understanding of the impact of reduced rates, it is necessary for the Commission to prepare an assessment report on the impact of reduced rates applied to locally supplied services, notably in terms of job creation, economic growth and the proper functioning of the internal market.
(33)
In order to tackle the problem of unemployment, those Member States wishing to do so should be allowed to experiment with the operation and impact, in terms of job creation, of a reduction in the VAT rate applied to labour-intensive services. That reduction is also likely to reduce the incentive for the businesses concerned to join or remain in the black economy.
(34)
However, such a reduction in the VAT rate is not without risk for the smooth functioning of the internal market and for tax neutrality. Provision should therefore be made for an authorisation procedure to be introduced for a period that is fixed but sufficiently long, so that it is possible to assess the impact of the reduced rates applied to locally supplied services. In order to make sure that such a measure remains verifiable and limited, its scope should be closely defined.
(35)
A common list of exemptions should be drawn up so that the Communities' own resources may be collected in a uniform manner in all the Member States.
(36)
For the benefit both of the persons liable for payment of VAT and the competent administrative authorities, the methods of applying VAT to certain supplies and intra-Community acquisitions of products subject to excise duty should be aligned with the procedures and obligations concerning the duty to declare in the case of shipment of such products to another Member State laid down in Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products .
(37)
The supply of gas through the natural gas distribution system, and of electricity is taxed at the place of the customer. In order to avoid double taxation, the importation of such products should therefore be exempted from VAT.
(38)
In respect of taxable operations in the domestic market linked to intra-Community trade in goods carried out during the transitional period by taxable persons not established within the territory of the Member State in which the intra-Community acquisition of goods takes place, including chain transactions, it is necessary to provide for simplification measures ensuring equal treatment in all the Member States. To that end, the provisions concerning the taxation system and the person liable for payment of the VAT due in respect of such operations should be harmonised. It is however, necessary to exclude in principle from such arrangements goods that are intended to be supplied at the retail stage.
(39)
The rules governing deductions should be harmonised to the extent that they affect the actual amounts collected. The deductible proportion should be calculated in a similar manner in all the Member States.
(40)
The scheme which allows the adjustment of deductions for capital goods over the lifetime of the asset, according to its actual use, should also be applicable to certain services with the nature of capital goods.
(41)
It is appropriate to specify the persons liable for payment of VAT, particularly in the case of services supplied by a person who is not established in the Member State in which the VAT is due.
(42)
Member States should be able, in specific cases, to designate the recipient of supplies of goods or services as the person liable for payment of VAT. This should assist Member States in simplifying the rules and countering tax evasion and avoidance in identified sectors and on certain types of transactions.
(43)
Member States should be entirely free to designate the person liable for payment of the VAT on importation.
(44)
Member States should be able to provide that someone other than the person liable for payment of VAT is to be held jointly and severally liable for its payment.
(45)
The obligations of taxable persons should be harmonised as far as possible so as to ensure the necessary safeguards for the collection of VAT in a uniform manner in all the Member States.
(46)
The use of electronic invoicing should allow tax authorities to carry out their monitoring activities. It is therefore appropriate, in order to ensure the internal market functions properly, to draw up a list, harmonised at Community level, of the particulars that must appear on invoices and to establish a number of common arrangements governing the use of electronic invoicing and the electronic storage of invoices, as well as for self-billing and the outsourcing of invoicing operations.
(47)
Subject to conditions which they lay down, Member States should allow certain statements and returns to be made by electronic means, and may require that electronic means be used.
(48)
The necessary pursuit of a reduction in the administrative and statistical formalities to be completed by businesses, particularly small and medium-sized enterprises, should be reconciled with the implementation of effective control measures and the need, on both economic and tax grounds, to maintain the quality of Community statistical instruments.
(49)
Member States should be allowed to continue to apply their special schemes for small enterprises, in accordance with common provisions, and with a view to closer harmonisation.
(50)
Member States should remain free to apply a special scheme involving flat rate rebates of input VAT to farmers not covered by the normal scheme. The basic principles of that special scheme should be established and a common method adopted, for the purposes of collecting own resources, for calculating the value added by such farmers.
(51)
It is appropriate to adopt a Community taxation system to be applied to second-hand goods, works of art, antiques and collectors' items, with a view to preventing double taxation and the distortion of competition as between taxable persons.
(52)
The application of the normal VAT rules to gold constitutes a major obstacle to its use for financial investment purposes and therefore justifies the application of a special tax scheme, with a view also to enhancing the international competitiveness of the Community gold market.
(53)
The supply of gold for investment purposes is inherently similar to other financial investments which are exempt from VAT. Consequently, exemption appears to be the most appropriate tax treatment for supplies of investment gold.
(54)
The definition of investment gold should cover gold coins the value of which primarily reflects the price of the gold contained. For reasons of transparency and legal certainty, a yearly list of coins covered by the investment gold scheme should be drawn up, providing security for the operators trading in such coins. That list should be without prejudice to the exemption of coins which are not included in the list but which meet the criteria laid down in this Directive.
(55)
In order to prevent tax evasion while at the same time alleviating the financing burden for the supply of gold of a degree of purity above a certain level, it is justifiable to allow Member States to designate the customer as the person liable for payment of VAT.
(56)
In order to facilitate compliance with fiscal obligations by operators providing electronically supplied services, who are neither established nor required to be identified for VAT purposes within the Community, a special scheme should be established. Under that scheme it should be possible for any operator supplying such services by electronic means to non-taxable persons within the Community, if he is not otherwise identified for VAT purposes within the Community, to opt for identification in a single Member State.
(57)
It is desirable for the provisions concerning radio and television broadcasting and certain electronically supplied services to be put into place on a temporary basis only and to be reviewed in the light of experience within a short period of time.
(58)
It is necessary to promote the uniform application of the provisions of this Directive and to that end an advisory committee on value added taxshould be set up to enable the Member States and the Commission to cooperate closely.
(59)
Member States should be able, within certain limits and subject to certain conditions, to introduce, or to continue to apply, special measures derogating from this Directive in order to simplify the levying of tax or to prevent certain forms of tax evasion or avoidance.
(60)
In order to ensure that a Member State which has submitted a request for derogation is not left in doubt as to what action the Commission plans to take in response, time-limits should be laid down within which the Commission must present to the Council either a proposal for authorisation or a communication setting out its objections.
(61)
It is essential to ensure uniform application of the VAT system. Implementing measures are appropriate to realise that aim.
(62)
Those measures should, in particular, address the problem of double taxation of cross-border transactions which can occur as the result of divergences between Member States in the application of the rules governing the place where taxable transactions are carried out.
(63)
Although the scope of the implementing measures would be limited, those measures would have a budgetary impact which for one or more Member States could be significant. Accordingly, the Council is justified in reserving to itself the right to exercise implementing powers.
(64)
In view of their limited scope, the implementing measures should be adopted by the Council acting unanimously on a proposal from the Commission.
(65)
Since, for those reasons, the objectives of this Directive cannot be sufficiently achieved by the Member States and can therefore be better achieved by at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
(66)
The obligation to transpose this Directive into national law should be confined to those provisions which represent a substantive change as compared with the earlier Directives. The obligation to transpose into national law the provisions which are unchanged arises under the earlier Directives.
(67)
This Directive should be without prejudice to the obligations of the Member States in relation to the time-limits for transposition into national law of the Directives listed in Annex XI, Part B,
HAS ADOPTED THIS DIRECTIVE:
OJ L 145, 13.6.1977, p. 1
. Directive as last amended by Directive 2006/98/EC (
OJ L 363, 20.12.2006, p. 129
).
OJ 71, 14.4.1967, p. 1301
. Directive as last amended by Directive 77/388/EEC.
OJ L 253, 7.10.2000, p. 42.
OJ L 76, 23.3.1992, p. 1. Directive as last amended by Directive 2004/106/EC (OJ L 359, 4.12.2004, p. 30).