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31994L0005

Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques

Official Journal L 060 , 03/03/1994 P. 0016 - 0024 Finnish special edition: Chapter 9 Volume 2 P. 0153  Swedish special edition: Chapter 9 Volume 2 P. 0153

COUNCIL DIRECTIVE 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiquesTHE  COUNCIL OF THE EUROPEAN UNION,  Having regard to the Treaty establishing the European Community, and in particular Article 99 thereof,  Having regard to the proposal from the Commission,  Having regard to the opinion of the European Parliament (1),  Having regard to the opinion of the Economic and Social Committee (2),  Whereas, in accordance with Article 32 of 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 (3), the  Council is to adopt a Community taxation system to be applied to used goods, works of art, antiques and collectors' items;  Whereas the present situation, in the absence of Community legislation, continues to be marked by the application of very different systems which cause distortion of competition and deflection of trade both internally and between Member States; whereas  these differences also include a lack of harmonization in the levying of the own resources of the Community; whereas consequently it is necessary to bring this situation to an end as soon as possible;  Whereas the Court of Justice has, in a number of judgments, noted the need to attain a degree of harmonization which allows double taxation in intra-Community trade to be avoided;  Whereas it is essential to provide, in specific areas, for transitional measures enabling legislation to be gradually adapted;  Whereas, within the internal market, the satisfactory operation of the value added tax mechanisms means that Community rules with the purpose of avoiding double taxation and distortion of competition between taxable persons must be adopted;  Whereas it is accordingly necessary to amend Directive 77/388/EEC,  HAS ADOPTED THIS DIRECTIVE:   Article 1  Directive 77/388/EEC is hereby amended as follows:  1. in Article 11 (a) the following paragraph shall be added to Title A:  '4. By way of derogation from paragraphs 1, 2 and 3, Member States which, on 1 January 1993, did not avail themselves of the option provided for in the third subparagraph of Article 12 (3) (a) may, where they avail themselves of the option provided for  in Title B (6), provide that, for the transactions referred to in the second subparagraph of Article 12 (3) (c), the taxable amount shall be equal to a fraction of the amount determined in accordance with paragraphs 1, 2 and 3.  That fraction shall be determined in such a way that the value added tax thus due is, in any event, equal to at least 5 % of the amount determined in accordance with paragraphs 1, 2 and 3.';  (b) the following paragraph shall be added to Title B:  '6. By way of derogation from paragraphs 1 to 4, Member States which, on 1 January 1993, did not avail themselves of the option provided for in the third subparagraph of Article 12 (3) (a) may provide that for imports of the works of art, collectors'  items and antiques defined in Article 26a (A) (a), (b) and (c), the taxable amount shall be equal to a fraction of the amount determined in accordance with paragraphs 1 to 4.  That fraction shall be determined in such a way that the value added tax thus due on the import is, in any event, equal to at least 5 % of the amount determined in accordance with paragraphs 1 to 4.';  2. in Article 12:  (a) paragraph 3 (c) shall be replaced by the following:  '(c) Member States may provide that the reduced rate, or one of the reduced rates, which they apply in accordance with the third paragraph of (a) shall also apply to imports of works of art, collectors' items and antiques as referred to in Article 26a  (A) (a), (b) and (c).  Where they avail themselves of this option, Member States may also apply the reduced rate to supplies of works of art, within the meaning of Article 26a (A) (a):  - effected by their creator or his successors in title,  - effected on an occasional basis by a taxable person other than a taxable dealer, where these works of art have been imported by the taxable person himself or where they have been supplied to him by their creator or his successors in title or where  they have entitled him to full deduction of value-added tax.';  (b) paragraph 5 shall be replaced by the following:  '5. Subject to paragraph 3 (c), the rate applicable on the importation of goods shall be that applied to the supply of like goods within the territory of the country.';  3. the following Article shall be inserted:  'Article 26a Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques A. Definitions For the purposes of this Article, and without prejudice to other Community provisions:  (a) works of art shall mean the objects referred to in (a) of Annex I.  However, Member States shall have the option of not considering as "works of art" the items mentioned in the final three indents in (a) in Annex I;  (b) collectors items shall mean the objects referred to in (b) of Annex I;  (c) antiques shall mean the objects referred to in (c) of Annex I;  (d) second-hand goods shall mean tangible movable property that is suitable for further use as it is or after repair, other than works of art, collectors' items or antiques and other than precious metals or precious stones as defined by the Member  States;  (e) taxable dealer shall mean a taxable person who, in the course of his economic activity, purchases or acquires for the purposes of his undertaking, or imports with a view to resale, second-hand goods and/or works of art, collectors' items or  antiques, whether that taxable person is acting for himself or on behalf of another person pursuant to a contract under which commission is payable on purchase or sale;  (f) organizer of a sale by public auction shall mean any taxable person who, in the course of his economic activity, offers goods for sale by public auction with a view to handing them over to the highest bidder;  (g) principal of an organizer of a sale by public auction shall mean any person who transmits goods to an organizer of a sale by public auction under a contract under which commission is payable on a sale subject to the following provisions:  - the organizer of the sale by public auction offers the goods for sale in his own name but on behalf of his principal,  - the organizer of the sale by public auction hands over the goods, in his own name but on behalf of his principal, to the highest bidder at the public auction.  B. Special arrangements for taxable dealers 1. In respect of supplies of second-hand goods, works of art, collectors' items and antiques effected by taxable dealers, Member States shall apply special arrangements for taxing the profit margin made by the taxable dealer, in accordance with the  following provisions.  2. The supplies of goods referred to in paragraph 1 shall be supplies, by a taxable dealer, of second-hand goods, works of art, collectors' items or antiques supplied to him within the Community:  - by a non-taxable person,  or - by another taxable person, in so far as the supply of goods by that other taxable person is exempt in accordance with Article 13 (B) (c),  or - by another taxable person in so far as the supply of goods by that other taxable person qualifies for the exemption provided for in Article 24 and involves capital assets,  or - by another taxable dealer, in so far as the supply of goods by that other taxable dealer was subject to value added tax in accordance with these special arrangements.  3. The taxable amount of the supplies of goods referred to in paragraph 2 shall be the profit margin made by the taxable dealer, less the amount of value added tax relating to the profit margin. That profit margin shall be equal to the difference  between the selling price charged by the taxable dealer for the goods and the purchase price.  For the purposes of this paragraph, the following definitions shall apply:  - selling price shall mean everything which constitutes the consideration, which has been, or is to be, obtained by the taxable dealer from the purchaser or a third party, including subsidies directly linked to that transaction, taxes, duties, levies  and charges and incidental expenses such as commission, packaging, transport and insurance costs charged by the taxable dealer to the purchaser but excluding the amounts referred to in Article 11 (A) (3),  - purchase price shall mean everything which constitutes the consideration defined in the first indent, obtained, or to be obtained, from the taxable dealer by his supplier.  4. Member States shall entitle taxable dealers to opt for application of the special arrangements to supplies of:  (a) works of art, collectors' items or antiques which they have imported themselves;  (b) works of art supplied to them by their creators or their successors in title;  (c) works of art supplied to them by a taxable person other than a taxable dealer where the supply by that other taxable person was subject to the reduced rate pursuant to Article 12 (3) (c).  Member States shall determine the detailed rules for exercising this option which shall in any event cover a period at least equal to two calendar years.  If the option is taken up, the taxable amount shall be determined in accordance with paragraph 3. For supplies of works of art, collectors' items or antiques which the taxable dealer has imported himself, the purchase price to be taken into account in  calculating the margin shall be equal to the taxable amount on importation, determined in accordance with Article 11 (B), plus the value added tax due or paid on importation.  5. Where they are effected in the conditions laid down in Article 15, the supplies of second-hand goods, works of art, collectors' item or antiques subject to the special arrangements for taxing the margin shall be exempt.  6. Taxable persons shall not be entitled to deduct from the tax for which they are liable the value added tax due or paid in respect of goods which have been, or are to be, supplied to them by a taxable dealer, in so far as the supply of those goods by  the taxable dealer is subject to the special arrangements for taxing the margin.  7. In so far as goods are used for the purpose of supplies by him subject to the special arrangements for taxing the margin, the taxable dealer shall not be entitled to deduct from the tax for which he is liable:  (a) the value added tax due or paid in respect of works af art, collectors' items or antiques which he has imported himself;  (b) the value added tax due or paid in respect of works of art which have been, or are to be, supplied to him by their creators or their successors in title;  (c) the value added tax due or paid in respect of works of art which have been, or are to be, supplied to him by a taxable person other than a taxable dealer.  8. Where he is led to apply both the normal arrangements for value added tax and the special arrangements for taxing the margin, the taxable dealer must follow separately in his accounts the transactions falling under each of these arrangements,  according to rules laid down by the Member States,  9. The taxable dealer may not indicate separately on the invoices which he issues, or on any other document serving as an invoice, tax relating to supplies of goods which he makes subject to the special arrangements for taxing the margin.  10. In order to simplify the procedure for charging the tax and subject to the consultation provided for in Article 29, Member States may provide that, for certain transactions or for certain categories of taxable dealers, the taxable amount of supplies  of goods subject to the special arrangements for taxing the margin shall be determined for each tax period during which the taxable dealer must submit the return referred to in Article 22 (4).  In that event, the taxable amount for supplies of goods to which the same rate of value added tax is applied shall be the total margin made by the taxable dealer less the amount of value added tax relating to that margin.  The total margin shall be equal to the difference between:  - the total amount of supplies of goods subject to the special arrangements for taxing the margin effected by the taxable dealer during the period; that amount shall be equal to the total selling prices determined in accordance with paragraph 3,  and - the total amount of purchases of goods as referred to in paragraph 2 effected, during that period, by the taxable dealer; that amount shall be equal to the total purchase prices determined in accordance with paragraph 3.  Member States shall take the necessary measures to ensure that the taxable persons concerned do not enjoy unjustfied advantages or sustain unjustified loss.  11. The taxable dealer may apply the normal value added tax arrangements to any supply covered by the special arrangements pursuant to paragraph 2 or 4.  Where the taxable dealer applies the normal value added tax arrangements to:  (a) the supply of a work of art, collectors' item or antique which he has imported himself, he shall be entitled to deduct from his tax liability the value added tax due or paid on the import of those goods;  (b) the supply of a work of art supplied to him by its creator or his successors in title, he shall be entitled to deduct from his tax liability the value added tax due or paid for the work of art supplied to him;  (c) the supply of a work of art supplied to him by a taxable person other than a taxable dealer, he shall be entitled to deduct from his tax liability the value added tax due or paid for the work of art supplied to him.  This right to deduct shall arise at the time when the tax due for the supply in respect of which the taxable dealer opts for application of the normal value added tax arrangements become chargeable.  C. Special arrangements for sales by public auction 1. By way of derogation from B, Member States may determine, in accordance with the following provisions, the taxable amount of supplies of second-hand goods, works of art, collectors' items or antiques effected by an organizer of sales by public  auction, acting in his own name, pursuant to a contract under which commission is payable on the sale of those goods by public auction, on behalf of:  - a non-taxable person,  or - another taxable person, in so far as the supply of goods, within the meaning of Article 5 (4) (c), by that other taxable person is exempt in accordance with Article 13 (B) (c),  or - another taxable person, in so far as the supply of goods, within the meaning of Article 5 (4) (c), by that other taxable person qualifies for the exemption provided for in Article 24 and involves capital assets,  or - a taxable dealer, in so far as the supply of goods, within the meaning of Article 5 (4) (c), by that other taxable dealer, is subject to tax in accordance with the special arrangements for taxing the margin provided for in B.  2. The taxable amount of each supply of goods referred to in paragraph 1 shall be the total amount invoiced in accordance with paragraph 4 to the purchaser by the organizer of the sale by public auction, less:  - the net amount paid or to be paid by the organizer of the sale by public auction to his principal, determined in accordance with paragraph 3,  and - the amount of the tax due by the organizer of the sale by public auction in respect of his supply.  3. The net amount paid or to be paid by the organizer of the sale by public auction to his principal shall be equal to the difference between:  - the price of the goods at public auction,  and - the amount of the commission obtained or to be obtained by the organizer of the sale by public auction from his principal, under the contract whereby commission is payable on the sale.  4. The organizer of the sale by public auction must issue to the purchaser an invoice or a document in lieu itemizing:  - the auction price of the goods,  - taxes, dues, levies and charges,  - incidental expenses such as commission, packing, transport and insurance costs charged by the organizer to the purchaser of the goods.  That invoice must not indicate any value added tax separately.  5. The organizer of the sale by public auction to whom the goods were transmitted under a contract whereby commission is payable on a public auction sale must issue a statement to his principal.  That statement must itemize the amount of the transaction, i.e. the auction price of the goods less the amount of the commission obtained or to be obtained from the principal.  A statement so drawn up shall serve as the invoice which the principal, where he is a taxable person, must issue to the organizer of the sale by public auction in accordance with Article 22 (3).  6. Organizers of sales by public auction who supply goods under the conditions laid down in paragraph 1 must indicate in their accounts, in suspense accounts:  - the amounts obtained or to be obtained from the purchaser of the goods,  - the amount reimbursed or to be reimbursed to the vendor of the goods.  These amounts must be duly substantiated.  7. The supply of goods to a taxable person who is an organizer of sales by public auction shall be regarded as being effected when the sale of those goods by public auction is itself effected.  D. Transitional arrangements for the taxation of trade between Member States During the period referred to in Article 28l, Member States shall apply the following provisions:  (a) supplies of new means of transport, within the meaning of Article 28a (2), effected within the conditions laid down in Article 28c (A) shall be excluded from the special arrangements provided for in B and C;  (b) by way of derogation from Article 28a (1) (a), intra-Community acquisitions of second-hand goods, works of art, collectors' items or antiques shall not be subject to value added tax where the vendor is a taxable dealer acting as such and the goods  acquired have been subject to tax in the Member State of departure of the dispatch or transport, in accordance with the special arrangements for taxing the margin provided for in B, or where the vendor is an organizer of sales by public auction acting  as such and the goods acquired have been subject to tax in the Member State of departure of the dispatch or transport, in accordance with the special arrangements provided for in C;  (c) Articles 28b (B) and 28c (A) (a), (c) and (d) shall not apply to supplies of goods subject to value added tax in accordance with either of the special arrangements laid down in B and C.';  4. the following paragraph shall be inserted in Article 28:  '1a. Until a date which may not be later than 30 June 1999, the United Kingdom of Great Britain and Northern Ireland may, for imports of works of art, collectors' items or antiques which qualified for an exemption on 1 January 1993, apply Article 11 (B)  (6) in such a way that the value added tax due on importation is, in any event, equal to 2,5 % of the amount determined in accordance with Article 11 (B) (1) to (4).';  5. the following subparagraph shall be added to Article 28 (2) (e):  'This provision may not apply to supplies of second-hand goods, works of art, collectors' items or antiques subject to value added tax in accordance with one of the special arrangements provided for an Article 26a (B) and (C).';  6. Article 28a (2) (b) shall be amended as follows:  '(b) the means of transport referred to in (a) shall not be considered to be "new" where both of the following conditions are simultaneously fulfilled:  - they were supplied more than three months after the date of first entry into service. However, this period shall be increased to six months for the motorized land vehicles defined in (a),  - they have travelled more than 6 000 kilometres in the case of land vehicles, sailed for more than 100 hours in the case of vessels, or flown for more than 40 hours in the case of aircraft.  Member States shall lay down the conditions under which the above facts can be regarded as established.';  7. the following Title and Article shall be inserted:  'TITLE XVIb TRANSITIONAL PROVISIONS APPLICABLE IN THE FIELD OF SECOND-HAND GOODS, WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES Article 28o 1. Member States which at 31 December 1992 were applying special tax arrangements other than those provided for in Article 26a (B) to supplies of second-hand means of transport effected by taxable dealers my continue to apply those arrangements during  the period referred to in Article 28l in so far as they comply with, or are adjusted to comply with, the following conditions:  (a) the special arrangements shall apply only to supplies of the means of transport referred to in Article 28a (2) (a) and regarded as second-hand goods within the meaning of Article 26a (A) (d), effected by taxable dealers within the meaning of Article  26a (A) (e), and subject to the special tax arrangements for taxing the margin pursuant to Article 26a (B) (1) and (2). Supplies of new means of transport within the meaning of Article 28a (2) (b) that are carried out under the conditions specified in  Article 28c (A) shall be excluded from these special arrangements;  (b) the tax due in respect of each supply referred to in (a) is equal to the amount of tax that would be due if that supply had been subject to the normal arrangements for value added tax, less the amount of value added tax regarded as being  incorporated in the purchase price of the means of transport by the taxable dealer;  (c) the tax regarded as being incorporated in the purchase price of the means of transport by the taxable dealer shall be calculated according to the following method:  - the purchase price to be taken into account shall be the purchase price within the meaning of Article 26a (B) (3),  - that purchase price paid by the taxable dealer shall be deemed to include the tax that would have been due if the taxable dealer's supplier had subjected the supply to the normal value added tax arrangements,  - the rate to be taken into account shall be the rate applicable within the meaning of Article 12 (1), in the Member State within which the place of the supply to the taxable dealer, determined in accordance with Article 8, is deemed to be situated;  (d) the tax due in respect of each supply as referred to in (a), determined in accordance with the provisions of (b), may not be less than the amount of tax that would be due if that supply had been subject to the special arrangements for taxing the  margin in accordance with Article 26a (B) (3).  For the application of the above provisions, the Member States have the option of providing that if the supply had been subject to the special arrangements for taxation of the margin, that margin would not have been less than 10 % of the selling price,  within the meaning of B (3);  (e) the taxable dealer shall not be entitled to indicate separately on the invoices he issues, or on any other document in lieu, tax relating to supplies which he is subjecting to the special arrangements;  (f) taxable persons shall not be entitled to deduct from the tax for which they are liable tax due or paid in respect of second-hand means of transport supplied to them by a taxable dealer, in so far as the supply of those goods by the taxable dealer is  subject to the tax arrangements in accordance with (a);  (g) by way of derogation from Article 28a (1) (a), intra-Community acquisitions of means of transport are not subject to value added tax where the vendor is a taxable dealer acting as such and the second-hand means of transport acquired has been subject  to the tax, in the Member State of departure of the dispatch or transport, in accordance with (a);  (h) Articles 28b (B) and 28c (A) (a) and (d) shall not apply to supplies of second-hand means of transport subject to tax in accordance with (a).  2. By way of derogation from the first sentence of paragraph 1, the Kingdom of Denmark shall be entitled to apply the special tax arrangements laid down in paragraph 1 (a) to (h) during the period referred to in Article 28l.  3. Where they apply the special arrangements for sales by public auction provided for in Article 26a (C), Member States shall also apply these special arrangements to supplies of second-hand means of transport effected by an organizer of sales by public  auction acting in his own name, pursuant to a contract under which commission is payable on the sale of those goods by public auction, on behalf of a taxable dealer, in so far as the supply of the second-hand means of transport, within the meaning of  Article 5 (4) (c), by that other taxable dealer, is subject to tax in accordance with paragraphs 1 and 2.  4. For supplies by a taxable dealer of works of art, collectors' items or antiques that have been supplied to him under the conditions provided for in Article 26a (B) (2), the Federal Republic of Germany shall be entitled, until 30 June 1999, to provide  for the possibility for taxable dealers to apply either the special arrangements for taxable dealers, or the normal VAT arrangements according to the following rules:  (a) for the application of the special arrangements for taxable dealers to these supplies of goods, the taxable amount shall be determined in accordance with Article 11 (A) (1), (2) and (3);  (b) in so far as the goods are used for the needs of his operations which are taxed in accordance with (a), the taxable dealer shall be authorized to deduct from the tax for which he is liable:  - the value added tax due or paid for works of art, collectors' items or antiques which are or will be supplied to him by another taxable dealer, where the supply by that other taxable dealer has been taxed in accordance with (a),  - the value added tax deemed to be included in the purchase price of the works of art, collectors' items or antiques which are or will be supplied to him by another taxable dealer, where the supply by that other taxable dealer has been subject to value  added tax in accordance with the special arrangements for the taxation of the margin provided for in Article 26a (B), in the Member State within whose territory the place of that supply, determined in accordance with Article 8, is deemed to be situated.   This right to deduct shall arise at the time when the tax due for te supply taxed in accordance with (a) becomes chargeable;  (c) for the application of the provisions laid down in the second indent of (b), the purchase price of the works of art, collectors' items or antiques the supply of which by a taxable dealer is taxed in accordance with (a) shall be determined in  accordance with Article 26a (B) (3) and the tax deemed to be included in this purchase price shall be calculated according to the following method:  - the purchase price shall be deemed to include the value added tax that would have been due if the taxable margin made by the supplier had been equal to 20 % of the purchase price,  - the rate to be taken into account shall be the rate applicable, within the meaning of Article 12 (1), in the Member State within whose territory the place of the supply that is subject to the special arrangements for taxation of the profit margin,  determined in accordance with Article 8, is deemed to be situated;  (d) where he applies the normal arrangements for value added tax to the supply of a work of art, collectors' item or antique which has been supplied to him by another taxable dealer and where the goods have been taxed in accordance with (a), the taxable  dealer shall be authorized to deduct from his tax liability the value added tax referred to in (b);  (e) the category of rates applicable to these supplies of goods shall be that which was applicable on 1 January 1993;  (f) for the application of the fourth indent of Article 26a (B) (2), the fourth indent of Article 26a (C) (1) and Article 26a (D) (b) and (c), the supplies of works of art, collectors' items or antiques, taxed in accordance with (a), shall be deemed by  Member States to be supplies subject to value added tax in accordance with the special arrangements for taxation of the profit margin provided for in Article 26a (B);  (g) where the supplies of works of art, collectors' items or antiques taxed in accordance with (a) are effected under the conditions provided for in Article 28c (A), the invoice issued in accordance with Article 22 (3) shall contain an endorsement  indicating that the special taxation arrangements for taxing the margin provided for in Article 28o (4) have been applied.';  8. the derogation provided for in Article 28 (3) (e) relating to Article 5 (4) (c) shall be deleted;  9. Article 32 shall be deleted;  10. the Annex to this Directive shall be added as Annex I.   Article 2  Member States may take measures concerning the right to deduct value added tax in order to avoid the taxable dealers concerned enjoying unjustified advantages or sustaining unjustified loss.   Article 3  Acting unanimously on a proposal from the Commission, the Council may authorize any Member State to introduce particular measures for the purpose of combating fraud, by providing that the tax due in application of the arrangements for taxing the profit  margin provided for in Article 26a (B) cannot be less than the amount of tax which would be due if the profit margin were equal to a certain percentage of the selling price. This percentage shall be fixed taking into account the normal profit margins  realized by economic operators in the sector concerned.   Article 4  1. Member States shall adapt their present value added tax system to this Directive.  They shall bring into force such laws, regulations and administrative provisions as are necessary for their system thus adapted to enter into force on 1 January 1995 at the latest.  2. Member States shall inform the Commission of the provisions which they adopt to apply this Directive.  3. Member States shall communicate to the Commission the provisions of national law which they adopt in the field covered by this Directive.  4. When Member States adopt such provisions, they shall contain a reference to this Directive or be accompanied by such reference on the occasion of their official publication. The methods of making such a reference shall be laid down by the Member  States.   Article 5  This Directive is addressed to the Member States.  Done at Brussels, 14 February 1994.  For the Council The President Y. PAPANTONIOU  (1) OJ No C 323, 27. 12. 1989, p. 120.(2) OJ No C 201, 7. 8. 1989, p. 6.(3) OJ No L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/111/EEC (OJ No L 384, 30. 12. 1992, p. 47).    ANNEX   'ANNEX I WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES  For the purposes of this Directive:  (a) "works of art" shall mean:  - pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated  manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701),  - original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material  employed by him, but not including any mechanical or photomechanical process (CN code 9702 00 00),  - original sculptures and statuary, in any material, provided that they are executed entirely by the artist; sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00);  on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989,  - tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each,  - individual pieces of ceramics executed entirely by the artist and signed by him,  - enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths' and silversmiths' wares,  - photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included;  (b) "collectors' items" shall mean:  - postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, franked, or if unfranked not being of legal tender and not being intended for use as legal tender (CN code 9704 00 00),  - collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaetological, ethnographic or numismatic interest ( CN code 9705 00 00);  (c) "antiques" shall mean objects other than works of art or collectors' items, which are more than 100 years old (CN code 9706 00 00).'


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31991L0412

Commission Directive 91/412/EEC of 23 July 1991 laying down the principles and guidelines of good manufacturing practice for veterinary medicinal products

Official Journal L 228 , 17/08/1991 P. 0070 - 0073 Finnish special edition: Chapter 3 Volume 38 P. 0156  Swedish special edition: Chapter 3 Volume 38 P. 0156

COMMISSION DIRECTIVE of 23 July 1991 laying down the principles and guidelines of good manufacturing practice for veterinary medicinal products (91/412/EEC)  THE COMMISSION OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community,  Having regard to Council Directive 81/851/EEC of 28 September 1981 concerning the approximation of the laws of the Member States relating to veterinary medicinal products (1), as last amended by Directive 90/676/EEC (2), and in particular Article 27a,  Having regard to Council Directive 90/677/EEC of 13 December 1990 extending the scope of Directive 81/851/EEC on the approximation of the laws of the Member States relating to veterinary medicinal products and laying down additional provisions for immunological veterinary medicinal products (3),  Whereas all veterinary medicinal products manufactured or imported into the Community, including medicinal products intended for export should be manufactured in accordance with the principles and guidelines of good manufacturing practice;  Whereas, in accordance with national legislation, Member States may require compliance with these principles of good manufacturing practice during the manufacture of products intended for use in clinical trials;  Whereas the detailed guidelines mentioned in Article 27a of Directive 81/851/EEC have been published by the Commission after consultation with the pharmaceutical inspection services of the Member States in the form of a "Guide to good manufacturing practice for medicinal products";  Whereas it is necessary that all manufacturers should operate an effective quality management of their manufacturing operations, and that this requires the implementation of a pharmaceutical quality assurance system;  Whereas officials representing the competent authorities should report on whether the manufacturer complies with good manufacturing practice and that these reports should be communicated upon reasoned request to the competent authorities of another Member State;  Whereas the principles and guidelines of good manufacturing practice should primarily concern personnel, premises and equipment, documentation, production, quality control, contracting out, complaints and product recall, and self inspection;  Whereas the principles and guidelines envisaged by this Directive are in conformity with the opinion of the Committee for Adaptation of Technical Progress of the Directives on the Removal of Technical Barriers to Trade in the Veterinary Medicinal Products Sector created by Article 2b of Directive 81/852/EEC of 28 September 1981 concerning the approximation of the laws of Member States relating to analytical, pharmaco-toxicological and clinical standards and protocols in respect of the testing of veterinary medicinal products (4), as last amended by Directive 87/20/EEC (5),  HAS ADOPTED THIS DIRECTIVE:     CHAPTER I GENERAL PROVISIONS   Article 1 This Directive lays down the principles and guidelines of good manufacturing practice for veterinary medicinal products whose manufacture requires the authorization referred to in Article 24 of Directive 81/851/EEC.    Article 2 For the purposes of this Directive, the definition of medicinal products set out in Article 1 (2) of Council Directive 65/65/EEC (6), and the definition of veterinary medicinal products set out in Article 1 (2) of Directive 81/851/EEC, shall apply.  In addition,    - "manufacturer" shall mean any holder of the authorization referred to in Article 24 of Directive 81/851/EEC,       - "qualified person" shall mean the person referred to in Article 29 of Directive 81/851/EEC,  (1) OJ No L 317, 6.11.1981, p. 1. (2) OJ No L 373, 31.12.1990, p. 15. (3) OJ No L 373, 31.12.1990, p. 26. (4) OJ No L 317, 6.11.1981, p. 16. (5) OJ No L 15, 17.1.1987, p. 34. (6) OJ No 22, 9.2.1965, p. 369/65.        - "pharmaceutical quality assurance" shall mean the sum total of the organized arrangements made with the object of ensuring that veterinary medicinal products are of the quality required for their intended use,       - "good manufacturing practice" shall mean the part of quality assurance with ensures that products are consistently produced and controlled to the quality standards appropriate to their intended use.           Article 3 By means of the repeated inspections referred to in Article 34 of Directive 81/851/EEC, the Member States shall ensure that manufacturers respect the principles and guidelines of good manufacturing practice laid down by this Directive.  For the interpretation of these principles and guidelines of good manufacturing practice, the manufacturers and the agents of the competent authorities refer to the detailed guidelines referred to in Article 27a of Directive 81/851/EEC. These detailed guidelines are published by the Commission in the "Guide to good manufacturing practice for medicinal products" and in its annexes (Office for Official Publications of the European Communities, The Rules Governing Medicinal Products in the European Community, Volume IV).    Article 4 The manufacturers shall ensure that the manufacturing operations are carried out in accordance with good manufacturing practice and with the manufacturing authorization.  For veterinary medicinal products imported from third countries, the importer shall ensure that the veterinary medicinal products have been manufactured by manufacturers duly authorized and conforming to good manufacturing practice standards, at least equivalent to those laid down by the Community.    Article 5 The manufacturer shall ensure that all manufacturing operations subject to an authorization for marketing are carried out in accordance with the information given in the application for marketing authorization as accepted by the competent authorities.  The manufacturers shall regularly review their manufacturing methods in the light of scientific and technical progress. When a modification to the marketing authorization dossier is necessary, the application for modification must be submitted to the competent authorities.    CHAPTER II PRINCIPLES AND GUIDELINES OF GOOD MANUFACTURING PRACTICE   Article 6  Quality management  The manufacturer shall establish and implement an effective pharmaceutical quality assurance system, involving the active participation of the management and personnel of the different services involved.    Article 7 Personnel  1. At each manufacturing site, the manufacturer shall have competent and appropriately qualified personnel at his disposal in sufficient number to achieve the pharmaceutical quality assurance objectives.  2. The duties of managerial and supervisory staff, including the qualified person(s), responsible for implementing and operating good manufacturing practice shall be defined in job descriptions. Their hierarchical relationships shall be defined in an organizational chart. Organizational charts and job descriptions shall be approved in accordance with the manufacturer's internal procedures.  3. Staff referred to in paragraph 2 shall be given sufficient authority to carry out their responsibilities correctly.  4. Personnel shall receive initial and continuing training including the theory and application of the concept of quality assurance and good manufacturing practice.  5. Hygiene programmes adapted to the activities to be carried out shall be established and observed. These programmes include procedures relating to health, hygiene and clothing of personnel.    Article 8 Premises and equipment  1. Premises and manufacturing equipment shall be located, designed, constructed, adapted and maintained to suit the intended operations.  2. Lay out, design and operation must aim to minimize the risk of errors and permit effective cleaning and maintenance in order to avoid contamination, cross contamination and, in general, any adverse effect on the quality of the product.  3. Premises and equipment intended to be used for manufacturing operations which are critical for the quality of the products shall be subjected to appropriate qualification.     Article 9  Documentation  1. The manufacturer shall have a system of documentation based upon specifications, manufacturing formulae and processing and packaging instructions, procedures and records covering the different manufacturing operations that they perform. Documents shall be clear, free from errors and kept up to-date. Pre-established procedures for general manufacturing operations and conditions shall be available, together with specific documents for the manufacture of each batch. This set of documents shall make it possible to trace the history of the manufacture of each batch. The batch documentation shall be retained for at least one year after the expiry date of the batches to which it relates, or at least five years after the certification referred to in Article 30 (2) of Directive 81/851/EEC, whichever is the longer.  2. When electronic, photographic or other data processing systems are used instead of written documents, the manufacturer shall have validated the system by proving that the data will be appropriately stored during the anticipated period of storage. Data stored by these systems shall be made readily available in legible form. The electronically stored data shall be protected against loss or damage of data (e.g. by duplication or back-up and transfer onto another storage system).    Article 10 Production  The different production operations shall be carried out according to pre-established instructions and procedures and in accordance with good manufacturing practice. Adequate and sufficient resources shall be made available for the in-process controls.  Appropriate technical and/or organizational measures shall be taken to avoid cross contamination and mix-ups.  Any new manufacture or important modification of a manufacturing process shall be validated. Critical phases of manufacturing process shall be regularly revalidated.    Article 11 Quality control  1. The manufacturer shall establish and maintain a quality control department. This department shall be placed under the authority of a person having the required qualifications and shall be independent of the other departments.  2. The quality control department shall have at its disposal one or more quality control laboratories appropriately staffed and equipped to carry out the necessary examination and testing of starting materials, packaging materials and intermediate and finished products testing. Resorting to outside laboratories is authorized in accordance with Article 12 of this Directive and after the authorization referred to in Article 10 (2) of Directive 81/851/EEC has been granted.  3. During the final control of finished products before their release for the sale or distribution, in addition to analytical results, the quality control department shall take into account essential information such as the production conditions, the results of in-process controls, the examination of the manufacturing documents and the conformity of the products to their specifications (including the final finished pack).  4. Samples of each batch of finished products shall be retained for at least one year after the expiry date. Unless in the Member State of manufacture a longer period is required, samples of starting materials (other than solvents, gases and water) used shall be retained for at least two years after the release of the product. This period may be shortened if their stability, as mentioned in the relevant specification, is shorter. All these samples shall be maintained at the disposal of the competent authorities.  For certain veterinary medicinal products manufactured individually or in small quantities, or when their storage could raise special problems, other sampling and retaining conditions may be defined in agreement with the competent authority.    Article 12 Work contracted out  1. Any manufacturing operation or operation linked with the manufacture which is carried out under contract, shall be the subject of a written contract between the contract giver and the contract acceptor.  2. The contract shall clearly define the responsibilities of each party and in particular the observance of good manufacturing practice by the contract acceptor and the manner in which the qualified person responsible for releasing each batch shall undertake his full responsibilities  3. The contract acceptor shall not further sub-contract any of the work entrusted to him by the contract giver without the written authorization of the contract giver.  4. The contract acceptor shall respect the principles and guidelines of good manufacturing practice and shall submit to inspections carried out by the competent authorities as provided for by Article 34 of Directive 81/851/EEC.     Article 13 Complaints and product recall  The manufacturer shall implement a system for recording and reviewing complaints together with an effective system for recalling promptly and at any time the veterinary medicinal products in the distribution network. Any complaint concerning a quality defect shall be recorded and investigation by the manufacturer. The competent authority shall be informed by the manufacturer of any quality defect that could result in a recall or abnormal restriction on the supply. In so far as possible, the countries of destination shall also be indicated. Any recall shall be made in accordance with the requirements referred to in Article 42 of Directive 81/851/EEC.    Article 14 Self-inspection  The manufacturer shall conduct repeated self-inspections as part of the quality assurance system in order to monitor the implementation and respect of good manufacturing practice and to propose any necessary corrective measures. Records of such self-inspections and any further corrective action shall be maintained.    CHAPTER III FINAL PROVISIONS   Article 15 Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive before 23 July 1993. They shall forthwith inform the Commission thereof.  When Member States adopt these provisions, these shall contain a reference to this Directive or shall be accompanied by such reference at the time of their official publication. The procedure for such reference shall be adopted by Member States.    Article 16 This Directive is addressed to the Member States.      Done at Brussels, 23 July 1991.  For the Commission  Martin BANGEMANN  Vice-President


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31992L0111

Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax

Official Journal L 384 , 30/12/1992 P. 0047 - 0057 Finnish special edition: Chapter 9 Volume 2 P. 0119  Swedish special edition: Chapter 9 Volume 2 P. 0119

COUNCIL  DIRECTIVE 92/111/EECof 14 December 1992 amending Directive 77/388/EEC and introducing  simplification measures with regard to value added tax THE COUNCIL OF THE EUROPEAN  COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article  99 thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the European Parliament  (1), Having regard to the opinion of the Economic and Social Committee  (2), Whereas Article 3 of Council Directive 91/680/EEC of 16 December 1991 supplementing the common  system of valued added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal  frontiers  (3) sets 1 January 1993 as the date for the entry into force of these provisions in all  the Member States; Whereas in order to facilitate the application of these provisions and to introduce the  simplifications needed, it is necessary to supplement the common system of value added tax, as  applicable on 1 January 1993, so as to clarify how the tax shall apply to certain operations  carried out with third territories and certain operations carried out inside the Community, as well  to define the transitional measures between the provisions in force on 31 December 1992 and those  which will enter into force as from 1 January 1993; Whereas in order to guarantee the neutrality of the common system of turnover tax in respect of the  origin of goods, the concept of a third territory and the definition of an import must be  supplemented; Whereas certain territories forming part of the Community customs territory are regarded as third  territories for the purposes of applying the common system of value added tax; whereas value added  tax is therefore applied to trade between the Member States and those territories according to the  same principles as apply to any operation between the Community and third countries; whereas it is  necessary to ensure that such trade is subject to fiscal provisions equivalent to those which would  be applied to operations carried out under the same conditions with territories which are not part  of the Community customs territory; whereas as a result of these provisions the Seventeenth Council  Directive 85/362/EEC of 16 July 1985 on the harmonization of the laws of the Member States relating  to turnover taxes - Exemption from value added tax on the temporary importation of goods other than  means of transport  (4), becomes null and void; Whereas it is necessary to state exactly how the exemptions relating to certain export operations  or equivalent operations will be implemented; whereas it is necessary to adapt the other Directives  concerned accordingly; Whereas it is necessary to clarify the definition of the place of taxation of certain operations  carried out on board ships, aircraft or trains transporting passengers inside the Community; Whereas the transitional arrangements for taxation of trade between the Member States must be  supplemented to take account both of the Community provisions relating to excise duties and the  need to clarify and simplify the detailed rules for the application of the tax of certain  operations which will be carried out between the Member States as from 1 January 1993; Whereas 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  (1) lays down  particular procedures and obligations in relation to declarations in the case of shipments of such  products to another Member State; whereas as a result the methods of applying tax to certain  supplies and intra-Community acquisitons of products liable to excise duties can be simplified to  the benefit both of the persons liable to pay tax and the competent administrations; Whereas it is necessary to define the scope of the exemptions referred to in Article 28c of  Directive 77/388/EEC  (2); whereas it is also necessary to supplement the provisions concerning the  chargeability of the tax and the methods of determining the taxable amount of certain  intra-Community operations; Whereas, for taxable operations in the domestic market linked to intra-Community trade in goods  which are carried out during the period laid down in Article 28l of Directive 77/388/EEC by taxable  persons not established in the Member State referred to in Article 28b (A) (1) of the said  Directive, it is necessary to take simplification measures guaranteeing equivalent treatment in all  the Member States; whereas to achieve this, the provisions concerning the taxation system and the  person liable to tax in respect of such operations must be harmonized; Whereas in order to take account of the provisions relating to the person liable to pay tax in the  domestic market and to avoid certain forms of tax evasion or avoidance, it is necessary to clarify  the Community provisions concerning the repayment to taxable persons not established in the country  of the value added tax referred to in Article 17 (3) of Directive 77/388/EEC as amended by Article  28f of the said Directive; Whereas the abolition as from 1 January 1993 of tax on imports and tax relief on exports for trade  between the Member States makes it necessary to have transitional measures in order to ensure the  neutrality of the common system of valued added tax and to avoid situations of double-taxation or  non-taxation; Whereas it is therefore necessary to lay down special provisions for cases where a Community  procedure, started before 1 January 1993 for the purposes of a supply effected before that date by  a taxable person acting as such in respect of goods dispatched or transported to another Member  State, is not completed until after 31 December 1992; Whereas such provisions should also apply to taxable operations carried out before 1 January 1993  to which particular exemptions were applied which as a result delayed the taxable event; Whereas it is also necessary to lay down special measures for means of transport which, not having  been acquired or imported subject to the general domestic tax conditions of a Member State, have  benefited, by the application of national measures, from an exemption from tax because of their  temporary import from another Member State; Whereas the application of these transitional measures, both in relation trade between the Member  States and to operations with third territories, presupposes supplementing the definition of the  operations to be made subject to taxation as from 1 January 1993 and the clarification for such  cases of the concepts of the place of taxation, the taxable event and the chargeability of the  tax; Whereas, on account of the current economic situation, the Kingdom of Spain and the Italian  Republic have requested that, as a transitional measure, provisions derogating from the principle  of immediate deduction laid down in the frist subparagraph of Article 18 (2) of Directive  77/388/EEC be applied; whereas this request should be granted for a period of two years which may  not be extended; Whereas this Directive lays down common provisions for simplifying the treatment of certain  intra-Community operations; whereas, in a number of cases, it is for the Member States to determine  the conditions for implementing these provisions; whereas certain Member States will not be able to  complete the legislative procedure necessary to adapt their legislation on valued added tax within  the period laid down; whereas an additional period should therefore be allowed for the  implementation of this Directive; whereas a maximum period of twelve months is sufficient for this  purpose; Whereas it is accordingly necessary to amend Directive 77/388/EEC, HAS ADOPTED THIS DIRECTIVE: Article 1 Directive 77/388/EEC is hereby amended as  follows: 1.  Article 3 (4) shall be replaced by the following: '4.  By way of derogation from paragraph 1, in view of the conventions and treaties which they have  concluded respectively with the French Republic and the United Kingdom of Great Britain and  Northern Ireland, the Principality of Monaco and the Isle of Man shall not be treated for the  purposes of the application of this Directive as third territories. Member States shall take the measures necessary to ensure that transactions originating in or  intended for: -  the Principality of Monaco are treated as transactions originating in or intended for the French  Republic, -  the Isle of Man are treated as transactions originating in or intended for the United Kingdom of  Great Britain and Northern Ireland.`; 2.  Article 7 (1) (b) shall be replaced by the following: '(b)  the entry into the Community of goods from a third territory, other than the goods covered by  (a).`; 3.  in Article 7 (3): -  in the first subparagraph '(a), (b), (c) and (d)` shall be added after 'Article 16 (1) (B)`, -  the second subparagraph shall be replaced by the following: 'Similarly, when goods referred to in paragraph 1 (b) are placed, on entry into the Community,  under one of the procedures referred to in Article 33a (1) (b) or (c), the place of import shall be  the Member State within whose territory this procedure ceases to apply.`; 4.  Article 8 (1) (c) shall be replaced by the following: '(c)  in the case of goods supplied on board ships, aircraft or trains during the part of a  transport of passengers effected in the Community: at the point of the departure of the transport  of passengers. For the purposes of applying this provision: -  "part of a transport of passengers effected in the Community" shall mean the part of the  transport effected, without a stop in a third territory, between the point of departure and the  point of arrival of the transport of passengers, -  "the point of departure of the transport of passengers" shall mean the first point of passenger  embarkation foreseen within the Community, where relevant after a leg outside the Community, -  "the point of arrival of the transport of passengers" shall mean the last point of  disembarkation of passengers foreseen within the Community of passengers who embarked in the  Community, where relevant before a leg outside the Community. In the case of a return trip, the return leg shall be considered to be a separate transport. The Commission shall, by 30 June 1993 at the latest, submit to the Council a report accompanied, if  necessary, by appropriate proposals on the place of taxation of goods supplied for consumption and  services, including restaurant services, provided for passengers on board ships, aircraft or  trains. By 31 December 1993, after consulting the European Parliament, the Council shall take a unanimous  decision on the Commission proposal. Until 31 December 1993, Member States may exempt or continue to exempt goods supplied for  consumption on board whose place of taxation is determined in accordance with the above provisions,  with the right to deduct the value added tax paid at an earlier stage.`; 5.  Article 11 (B) (1) shall be replaced by the following: '1.  The taxable amount shall be the value for customs purposes, determined in accordance with the  Community provisions in force; this shall also apply for the import of goods referred to in Article  7 (1) (b).`; 6.  Article 12 (1) (b) shall be replaced by the following: '(b)  in the cases provided for in the second and third subparagraphs of Article 10 (3), the rate  applicable shall be that in force at the time when the tax becomes chargeable.`; 7.  Article 12 (3) (a) shall be replaced by the following: '3.  (a)  The standard rate of value added tax shall be fixed by each Member State as a percentage  of the taxable amount and shall be the same for the supply of goods and for the supply of services.  From 1 January 1993 until 31 December 1996, this percentage may not be less than 15  %.  On the basis of the report on the operation of the transitional arrangements and proposals on the  definitive arrangements to be submitted by the Commission pursuant to Article 28l, the Council  shall decide unanimously before 31 December 1995 on the level of the minimum rate to be applied  after 31 December 1996 with regard to the standard rate. Member States may also apply either one or two reduced rates. These rates shall be fixed as a  percentage of the taxable amount which may not be less than 5  % and shall apply only to supplies  of the categories of goods and services specified in Annex H.`; 8.  in Article 14 (1): -  (c) shall be deleted, -  the following shall be added to (d): 'This exemption shall also apply to the import of goods, within the meaning of Article 7 (1) (b),  which would be capable of benefiting from the exemption set out above if they had been imported  within the meaning of Article 7 (1) (a).`; 9.  in Article 15: -  the following subparagraphs shall be added to (2): 'The Commission shall submit to the Council as soon as possible proposals to establish Community  fiscal rules specifying the scope of and pratical arrangements for implementing this exemption for  supplies made at the retail stage of goods to be carried in the personal luggage of travellers.  Until these provisions come into force: -  the benefit of the exemption shall be subject to the production of a copy of the invoice or  other documents in lieu thereof, endorsed by the customs office where the goods left the  Community, -  Member States may set limits in relation to the application of this exemption, may exclude from  the benefit of the exemption supplies to travellers whose domicile or habitual residence is  situated in the Community and may extend the benefit of the exemption to their residents. For the purposes of applying the second subparagraph "domicile or habitual residence" means the  place entered as such in a passport, identity card or, failing those, other identity documents  which the Member State in whose territory the supply takes place recognizes as valid.`, -  in (3) the words 'established in a third country` shall be replaced by 'not established within  the territory of the country`, -  in (4), the second subparagraph shall be replaced by the following: 'The Commission shall submit to the Council as soon as possible proposals to establish Community  fiscal rules specifying the scope of and practical arrangements for implementing this exemption and  the exemptions provided for in (5) to (9). Until these rules come into force, Member States may  limit the extent of the exemption provided for in this paragraph.`, -  in the second subparagraph of (10) the words 'conditions and limitations` shall be replaced by  'limitations`, -  in (10) the third subparagraph shall be replaced by the following: 'In cases where the goods are not dispatched or transported out of the country, and in the case of  services, the benefit of the exemption may be given by means of a refund of the tax.`, -  Point 13 shall be replaced by the following: '13.  The supply of services, including transport and ancillary operations, but excluding the  supply of services exempted in accordance with Article 13, where these are directly connected with  the export of goods or imports of goods covered by the provisions of Article 7 (3) or Article 16  (1), Title A;`; 10.  in Article 28a: -  the second subparagraph of paragraph 1 (a) shall be replaced by the following: 'By way of derogation from the first subparagraph, intra-Community acquisitions of goods made under  ther conditions set out in paragraph 1a by a taxable person or non-taxable legal person shall not  be subject to value added tax.`, -  a new point shall be added as follows to paragraph 1; '(c)  the intra-Community acquisition of goods which are subject to excise duties effected for  consideration within the territory of the country by a taxable person or a non-taxable legal person  who qualifies for the derogation referred to in the second subparagraph of point (a), and for which  the excise duties become chargeable within the territory of the country pursuant to Directive  92/12/EEC  (1).  (1) OJ No L 76, 23. 3. 1992, p. 1.`, -  the following paragraph shall be inserted: '1a.  The following shall benefit from the derogation set out in the second subparagraph of  paragraph 1 (a): (a)  intra-Community acquisitions of goods whose supply within the territory of the country would  be exempt pursuant to Article 15 (4) to (10); (b)  intra-Community acquisitions of goods other than those at (a), made: -  by a taxable person for the purpose of his agricultural, forestry or fisheries undertaking,  subject to the flat-rate scheme set out in Article 25, by a taxable person who carries out only  supplies of goods or services in respect of which value added tax is not deductible, or by a  non-taxable legal person, -  for a total amount not exceeding, during the current calendar year, a threshold which the Member  States shall determine but which may not be less than the equivalent in national currency of ECU 10   000, and -  provided that the total amount of intra-Community acquisitions of goods did not, during the  previous calendar year, exceed the threshold referred to in the second indent. The threshold which serves as the reference for the application of the above shall consist of the  total amount, exclusive of value added tax due or paid in the Member State from which the goods are  dispatched or transported, of intra-Community acquisitions of goods other than new means of  transport and other than goods subject to excise duty.`, -  the following subparagraph shall be added to paragraph 5 (b): 'However, when one of the conditions to which the benefit of the above is subordinated is no longer  met, the goods shall be considered as having been transferred to a destination in another Member  State. In this case, the transfer is carried out at the moment that the conditions is no longer  met.`, -  the following subparagraph shall be added to paragraph 6: 'The following shall also be deemed to be an intra-Community acquisition of goods effected for  consideration: the appropriation of goods by the forces of a State party to the North Atlantic  Treaty, for their use or for the use of the civilian staff accompanying them, which they have not  acquired subject to the general rules governing taxation on the domestic market of one of the  Member States, when the importation of these goods could not benefit from the exemption set out in  Article 14 (1) (g).`; 11.  in Article 28b (A) (2), the following subparagraph shall be added: 'For the purposes of applying the first subparagraph, the intra-Community acquisition of goods  shall be deemed to have been subject to tax in accordance with paragraph 1 when the following  conditions have been met: -  the acquirer establishes that he has effected this intra-Community acquisition for the needs of  a subsequent supply effected in the Member State referred to in paragraph 1 and for which the  consignee has been designated as the person liable for the tax due in accordance with Article 28c  (E) (3), -  the obligations for declaration set out in the last subparagraph of Article 22 (6) (b) have been  satisfied by the acquirer.`; 12.  in Article 28c (A): -  point (c) shall be replaced by the following: '(c)  the supply of goods subject to excise duty dispatched or transported to the purchaser, by the  vendor, by the purchaser or on his behalf, outside the territory referred to in Article 3 but  inside the Community, effected for taxable persons or non-taxable legal persons who qualify for the  derogation set out in the second subparagraph of Article 28a (1) (a), when the dispatch or  transport of the goods is carried out in accordance with Article 7 (4) and (5), or Article 16 of  Directive 92/12/EEC. This exemption shall not apply to supplies of goods subject to excise duty effected by taxable  persons who benefit from the exemption from tax set out in Article 24;`, -  the following shall be added: '(d)  the supply of goods, within the meaning of Article 28a (5) (b), which benefit from the  exemptions set out above if they have been made on behalf of another taxable person.`; 13.  Article 28c (E) shall be replaced by the following: 'E.  Other exemptions 1.  The following paragraph shall be added to Article 16: "1a.  When they take up the option provided for in paragraph 1, Member States shall take the  measures necessary in order to ensure that the intra-Community acquisitions of goods intended to be  placed under one of the regimes or in one of the situations referred to in Article 16 (1) (B)  benefit from the same provisions as supplies of goods carried out within the territory of the  country under the same conditions." 2.  In Article 16 (2): -  "intra-Community acquisitions of goods made by a taxable person and" shall be added after "may  opt to exempt" and "outside the Community" shall be added after "export them", -  the following subparagraphs shall be added: "When they take up this option the Member States shall, subject to the consultation provided for in  Article 29, extend the benefit of this exemption to intra-Community acquisitions of goods by a  taxable person, imports for and supplies of goods to a taxable person intending to supply them, as  they are or after processing, under the conditions laid down in Article 28c (A), as well as  supplies of services relating to such supplies, up to a maximum equal to the value of his supplies  of goods effected under the conditions laid down in Article 28c (A) during the preceding twelve  months. Member States may set a common maximum amount for transactions which they exempt under the first  and second subparagraphs." 3.  Member States shall take specific measures to ensure that value added tax is not charged on the  intra-Community acquisition of goods effected, within the meaning of Article 28b (A) (1), within  its territory when the following conditions are met: -  the intra-Community acquisition of goods is effected by a taxable person who is not established  in the territory of the country but who is identified for value added tax purposes in another  Member State, -  the intra-Community acquisition of goods is effected for the purpose of a subsequent supply of  goods made by a taxable person in the territory of the country, -  the goods so acquired by this taxable person are directly dispatched or transported from another  Member State than that in which he is identified for value added tax purposes and destined for the  person for whom he effects the subsequent supply, -  the person to whom the subsequent supply is made is a taxable person or a non-taxable legal  person who is identified for value added tax purposes within the territory of the country, -  the person to whom the subsequent supply is made has been designated in accordance with the  third subparagraph of Article 21 (1) (a) as the person liable for the tax due on the supplies  effected by the taxable person not established within the territory of the country.`; 14.  Article 28d (3) shall be replaced by the following: '3.  By way of derogation from paragraph 2, tax shall become chargeable on the issue of the invoice  or other document serving as invoice provided for in the first subparagraph of Article 22 (3) (a)  where that invoice or document is issued to the person acquiring the goods before the fifteenth day  of the month following that during which the taxable event occurs.`; 15.  the second subparagraph of Article 28d (4) shall be replaced by the following: 'However, tax shall become chargeable on the issue of the invoice provided for in the first  subparagraph of Article 22 (3) (a) or other document serving as invoice where that invoice or  document is issued before the fifteenth day of the month following that during which the taxable  event occurs.`; 16.  in Article 28e (1): -  in the first subparagraph, the second sentence shall be replaced by: 'In particular, in the case of the intra-Community acquisition of goods referred to in Article 28a  (6), the taxable amount shall be determined in accordance with Article 11 (A) (1) (b) and  paragraphs 2 and 3.`, -  in the second subparagraph, the following sentence shall be added: 'When, after the moment the intra-Community acquisition of goods was effected, the acquirer obtains  the refund of excise duties paid in the Member State from which the goods were dispatched or  transported, the taxable amount shall be reduced accordingly in the Member State where the  intra-Community acquisition took place.`; 17.  in Article 28e, paragraphs 2 and 3 shall be renumbered 3 and 4 and a new paragraph 2 shall be  inserted as follows: '2.  For the supply of goods referred to in Article 28c (A) (d), the taxable amount shall be  determined in accordance with Article 11 (A) (1) (b) and paragraphs 2 and 3.`; 18.  in Article 28f: -  in Article 17 (3) (b), '28c (A)` shall be replaced by '28c(A) and (C)`,  -  the following subparagraph shall be added to Article 17 (4): 'For the purposes of applying the above: (a)  the taxable persons referred to in Article 1 of Directive 79/1072/EEC shall also be considered  for the purposes of applying the said Directive as taxable persons who are not established in the  country when, inside the territory of the country, they have only carried out supplies of goods and  services to a person who has been designated as the person liable to pay the tax in accordance with  Article 21 (1) (a); (b)  the taxable persons referred to in Article 1 of Directive 86/560/EEC shall also be considered  for the purposes of applying the said Directive as taxable persons who are not established in the  Community when, inside the territory of the country, they have only carried out supplies of goods  and services to a person who has been designated as the person liable to pay the tax in accordance  with Article 21 (1) (a); (c)  Directives 79/1072/EEC and 86/560/EEC shall not apply to supplies of goods which are, or may  be, exempted under Article 28c  (A) when the goods supplied are dispatched or transported by the  acquirer or for his account.`; 19.  in Article 28g: -  Article 21 (1) (a) shall be replaced by the following: '(a)  the taxable person carrying out the taxable supply of goods or of services, other than one of  the supplies of services referred to in (b). Where the taxable supply of goods or of services is effected by a taxable person who is not  established within the territory of the country, Member States may adopt arrangements whereby tax  is payable by another person. Inter alios a tax representative or the person for whom the taxable  supply of goods or of services is carried out may be designated as that other person. However, the tax is payable by the person to whom the supply of goods is made when the following  conditions are met: -  the taxable operation is a supply of goods made under the conditions laid down in paragraph 3 of  Title E of Article 28c, -  the person to whom the supply of goods is made is another taxable person or a non-taxable legal  person identified for the purposes of value-added tax within the territory of the country, -  the invoice issued by the taxable person not established within the territory of the country  conforms to Article 22 (3). However, Member States may provide a derogation from this obligation in the case where the taxable  person who is not established within the territory of the country has appointed a tax  representative in that country. Member States may provide that someone other than the taxable person shall be held jointly and  severally liable for payment of the tax;`, -  Article 21 (1) (b) shall be replaced by the following: '(b)  persons to whom services covered by Article 9 (2) (e) are supplied, or persons, identified  for value added tax purposes within the territory of the country, to whom services referred to in  Article 28b (C), (D) or (E) are supplied, when the service is carried out by a taxable person  established abroad; however, Member States may require that the supplier of the service shall be  held jointly and severally liable for payment of the tax;`; 20.  in Article 28h: -  in the first indent of Article 22 (1) (c) 'and other than a supply of goods or services to a  person who has been designated as the person liable for the tax in accordance with Article 21 (1)  (a), third paragraph`, shall be added after 'in accordance with Article 21 (1) (b)`, -  in Article 22 (1) (c) the following indent shall be inserted after the second indent: '-  every taxable person who, within the territory of the country, effects intra-Community  acquisitions of goods for the purposes of his operations relating to the economic activities  referred to in Article 4 (2) carried out abroad,`; -  the following indent shall be added to Article 22 (3) (b): '-  where the provisions of Article 28c (E) (3) are applied, an explicit reference to that  provision as well as the identification number for value added tax purposes under which the taxable  person has carried out the intra-Community acquisition and the subsequent supply of goods and the  number by which the person to whom this supply is made is identified for value added tax  purposes.`, -  the second indent of Article 22 (4) (c) shall be replaced by the following: '-  on the other hand, the total amount, less value-added tax of the intra-Community acquisitions  of goods referred to in Article 28a (1) and (6) effected within the territory of the country on  which tax has become chargeable. The following shall also be added: the total value, less value-added tax, of the supplies of goods  referred to in the second sentence of Article 8 (1) (a) and in Article 28 (b) (B) (1) effected in  the territory of the country on which tax has become chargeable during the return period, where the  place of departure of the dispatch or transport of the goods is situated within the territory of  another Member State, and the total amount, less value-added tax, of the supplies of goods made  within the territory of the country for which the taxable person has been designated as the person  liable for the tax in accordance with Article 28c (E) (3) and under which the tax has become  payable in the course of the period covered by the declaration.`, -  the first subparagraph of Article 22 (6) (b) shall be replaced by the following: '(b)  Every taxable person identified for value-added tax purposes shall also submit a  recapitulative statement of the acquirers identified for value-added tax purposes to whom he has  supplied goods under the conditions provided for in Article 28c (A) (a) and (d), and of consignees  identified for value-added tax purposes in the transactions referred to in the fifth and sixth  subparagraphs.`, -  in the first indent of the third subparagraph of Article 22 (6) (b), 'Article 28c (A)` shall be  replaced by 'Article 28c (A) (a)`, -  in the first indent of the fourth subparagraph of Article 22 (6) (b) 'Article 28c (A) (c)` shall  be replaced by 'Article 28c (A) (d)` and 'and the value of the goods supplied determined in  accordance with Article 28e (1)` shall be replaced by 'and the total amount of the supplies,  determined in accordance with Article 28e (2).`, -  in Article 22 (6) (b), add the following subparagraph: 'In the cases set out in the third subparagraph of Article 28b (A) (2), the taxable person  identified for value added tax purposes within the territory of the country shall mention in a  clear way on the recapitulative statement: -  the number by which he is identified for value added tax purposes within the territory of the  country and under which he carried out the intra-Community acquisition and the subsequent supply of  goods, -  the number by which, within the territory of the Member State of arrival of the dispatch or  transport of the goods, the consignee of the subsequent supply by the taxable person is  identified, -  and, for each consignee, the total amount, less value added tax, of the supplies made by the  taxable person within the territory of the Member State of arrival of the dispatch or transport of  the goods. These amounts shall be declared for the calendar quarter during which the tax became  chargeable.`, -  in Article 22 (11), the following shall be inserted at the start of the paragraph: '11. In the  case of intra-Community acquisitions of products subject to excise duty referred to in Article 28a  (1) (c) as well as`; 21.  Article 28i shall be replaced by the following: 'Article 28i Special scheme for small undertakings The following subparagraph shall be added to  Article 24 (3): 'In all circumstances supplies of new means of transport effected under the conditions laid down in  Article 28c (A) as well as supplies of goods and services effected by a taxable person who is not  established in the territory of the country shall be excluded from the exemption from tax under  paragraph 2.`;` 22.  the following Article shall be added: 'Article 28n Transitional measures 1.  When goods: -  entered the territory of the country within the meaning of Article 3 before 1 January 1993, and -  were placed, on entry into the territory of that country, under one of the regimes referred  to in Article 14 (1) (b) or (c), or Article 16 (1) (A), and   -  have not left that regime before 1 Jannuary 1993, the provisions in force at the moment  the goods were placed under that regime shall continue to apply for the period, as determined by  those provisions, the goods remain under that regime. 2.  The following shall be deemed to be an import of goods within the meaning of Article 7 (1): (a)  the removal, including irregular removal, of goods from the regime referred to in Article 14  (1) (c) under which the goods were placed before 1 January 1993 under the conditions set out in  paragraph 1; (b)  the removal, including irregular removal, of goods from the regime referred to in Article 16  (1) (A) under which the goods were placed before 1 January 1993 under the conditions set out in  paragraph 1; (c)  the termination of a Community internal transit operation started before 1 January 1993 in the  Community for the purpose of supply of goods for consideration made before 1 January 1993 in the  Community by a taxable person acting as such; (d)  the termination of an external transit operation started before 1 January 1993; (e)  any irregularity or offence committed during an external transit operation started under the  conditions set out in (c) or any Community external transit operation referred to in (d); (f)  the use within the country, by a taxable or non-taxable person, of goods which have been  supplied to him, before 1 January 1993, within another Member State, where the following conditions  are met: -  the supply of these goods has been exempted, or was likely to be exempted, pursuant to Article  15 (1) and (2), -  the goods were not imported within the country before 1 January 1993. For the purpose of the application of (c), the expression 'Community internal transit operation`  shall mean the dispatch or transport of goods under the cover of the internal Community transit  arrangement or under the cover of a T2 L document or the intra-Community movement carnet, or the  sending of goods by post. 3.  In the cases referred to in paragraph 2 (a) to (e), the place of import, within the meaning of  Article 7 (2), shall be the Member State within whose territory the goods cease to be covered by  the regime under which they were placed before 1 January 1993. 4.  By way of derogation from Article 10 (3), the import of the goods within the meaning of  paragraph 2 of this Article shall terminate without the occurrence of a chargeable event when: (a)  the imported goods are dispatched or transported outside the Community within the meaning of  Article 3; or (b)  the imported goods, within the meaning of paragraph 2 (a), are other than a means of  transport and are dispatched or transported to the Member State from which they were exported and  to the person who exported them; or (c)  the imported goods, within the meaning of paragraph 2 (a), are means of transport which  were acquired or imported before 1 January 1993, in accordance with the general conditions of  taxation in force on the domestic market of a Member State, within the meaning of Article 3, and/or  have not been subject by reason of their exportation to any exemption from or refund of value added  tax. This condition shall be deemed to be fulfilled when the date of the first use of the means of  transport was before 1 January 1985 or when the amount of tax due because of the importation is  insignificant.`; 23.  Article 33a (1) and (2) shall be replaced by the following: '1.  Goods referred to in Article 7 (1) (b) entering the Community from a territory which forms  part of the customs territory of the Community but which is considered as a third territory for the  purposes of applying this Directive shall be subject to the following provisions: (a)  the formalities relating to the entry of such goods into the Community shall be the same as  those laid down by the Community customs provisions in force for the import of goods into the  customs territory of the Community; (b)  when the place of arrival of the dispatch or transport of these goods is situated outside the  Member State where they enter the Community, they shall circulate in the Community under the  internal Community transit procedure laid down by the Community customs provisions in force,  insofar as they have been the subject of a declaration placing them under this regime when the  goods entered the Community; (c)  when at the moment of their entry into the Community the goods are found to be in one of the  situations which would qualify them, if they were imported within the meaning of Article 7 (1) (a),  to benefit from one of the arrangements referred to in Article 16 (1) (B) (a), (b), (c) and (d), or  under a temporary arrangement in full exemption from import duties, the Member States shall take  measures ensuring that the goods may remain in the Community under the same conditions as those  laid down for the application of such arrangements. 2.  Goods not referred to in Article 7 (1) (a) dispatched or transported from a Member State to a  destination in a territory that forms parts of the customs territory of the Community but which is  considered as a third territory for the purposes of applying this Directive shall be subject to the  following provisions: (a)  the formalities relating to the export of those goods outside the territory of the Community  shall be the same as the Community customs provisions in force in relation to export of goods  outside the customs territory of the Community; (b)  for goods which are temporarily exported outside the Community, in order to be reimported, the  Member States shall take the measures necessary to ensure that, on reimportation into the  Community, such goods may benefit from the same provisions as if they had been temporarily exported  outside the customs territory of the Community.`; 24.  Directive 85/362/EEC  (1) shall cease to have effect on 31 December 1992; 25.  Article 6 of Directive 69/169/EEC)  (2) shall be repealed as from 1 January 1993. Article 2  1.  As from 1 January 1993 and for a period of two years, which may not be extended, the Kingdom  of Spain and the Italian Republic shall be authorized to apply provisions derogating from the  principle of immediate deduction provided for in the first subparagraph of Article 18 (2). These  provisions may not have the effect of delaying by more than one month the time when the right to  deduction, having arisen, may be exercised under Article 18 (1). However, for taxable persons who file the returns provided for in Article 22 (4) for quarterly tax  periods, the Kingdom of Spain and the Italian Republic shall be authorized to provide that the  right to deduction which has come into being which could, under Article 18 (1), be exercised in a  given quarter, may not be exercised until the following quarter. This provision shall only apply  where the Kingdom of Spain or the Italian Republic authorizes such taxable persons to opt for the  filing of monthly returns. 2.  By way of derogation from the third subparagraph of Article 15 (10), the Portuguese Republic,  the French Republic, the Kingdom of the Netherlands and the Federal Republic of Germany shall be  authorized, in regard to contracts concluded after 31 December 1992, to abolish the repayment,  procedure, where it is prohibited by this Directive by 1 October 1993 at the lastest. Article 3  The Council, acting unanimously on a Commission proposal, shall adopt before 30 June 1993,  detailed rules for the taxation of chain transactions between taxable persons, so that such rules  may enter into force on 1 January 1994. Article 4 1.  The Member States shall adapt their present  value added tax system to the provisions of this Directive. They shall adopt the necessary laws, regulations and administrative provisions for their adapted  systems to enter into force 1 January 1993. Member States may, however, provide that information relating to transactions referred to in the  last subparagraph of Article 22 (6) (b) for which the tax becomes payable during the first three  calendar months of 1993 must appear at the the latest on the summary statement signed for the  second calendar quarter of 1993. 2.  By way of derogation from the second subparagraph of paragraph 1, Member States shall be  authorized to adopt the necessary laws, regulations and administrative provisions in order to  implement by 1 January 1984 at the latest the provisions laid down in the following paragraphs of  Article 1: -  paragraph 11, -  paragraph 13, insofar as it relates to Article 28c (E) (3); -  paragraph 19, insofar as it relates to the third subparagraph of Article 21 (1) (a), -  paragraph 20, insofar as it relates to obligations in respect of the transactions referred to in  the preceding indents. Member States which, on 1 January 1993, apply measures equivalent to those mentioned above shall  adopt the necessary measaures to ensure that the principles laid down in Article 22 (6) and in  current Community provisions on administrative cooperation in the area of indirect taxation are  complied with as from 1 January 1993 without fail. 3.  By way of derogation from the second subparagraph of paragraph 1, the Federal Repubic of  Germany shall be authorized to adopt the necessary laws, regulations and administrative provisions  in order to implement by 1 October 1993 at the latest the provisions laid down in Article 1 (10)  with regard to Article 28 a (1a) (a). 4.  Member States shall inform the Commission of the provisions which they adopt to apply this  Directive. 5.  Member States shall communicate the provisions of domestic law which they adopt in the field  covered by this Directive to the Commission. 6.  When Member States adopt these provisions, they shall contain a reference to this Directive or  shall be accompanied by such reference on the occasion of their official publication. The methods  of making such a reference shall be laid down by the Member States. Article 5 This Directive is  addressed to the Member States. Done at Brussels, 14 December 1992. For the  Council The President N. LAMONT  (1)  OJ No L 192, 24. 7. 1985, p. 20.  Directive as last amended by Directive 90/237/EEC (OJ No L 133, 24. 5. 1990, p. 91). (2)  OJ No L 133, 4. 6. 1969, p. 6. Directive as last amended by Directive 91/680/EEC (OJ No L 376,  31. 12. 1991, p. 1).