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Document 31992D0621
92/621/EEC: Council Decision of 21 December 1992 authorizing the United Kingdom to apply a particular measure in accordance with Article 22 (12) (b) of Directive 77/388/EEC
92/621/EEC: Council Decision of 21 December 1992 authorizing the United Kingdom to apply a particular measure in accordance with Article 22 (12) (b) of Directive 77/388/EEC
92/621/EEC: Council Decision of 21 December 1992 authorizing the United Kingdom to apply a particular measure in accordance with Article 22 (12) (b) of Directive 77/388/EEC
OJ L 408, 31.12.1992, p. 17–17
(ES, DA, DE, EL, EN, FR, IT, NL, PT)
In force
- Date of document:
- 21/12/1992
- Date of effect:
- 31/12/1992; začetek veljavnosti datum obvestila
- Date of effect:
- 01/01/1993; uporaba glej člen 1
- Date of notification:
- 31/12/1992; Akt je bil notificiran, vendar datum notifikacije ni na voljo na spletišču EUR-Lex – namesto tega se uporablja datum objave.
- Date of end of validity:
- No end date
- Author:
- Svet Evropske unije
- Responsible body:
- Directorate-General for Taxation and Customs Union, DG21
- Form:
- Sklep
- Addressee:
- Združeno kraljestvo
- Internal reference:
- COM/92/0498
- Authentic language:
- španščina, danščina, nemščina, grščina, angleščina, francoščina, italijanščina, nizozemščina, portugalščina
- Procedure number:
- Co author:
- DG19, DG23, DG03, DG20
- Treaty:
- Pogodba o ustanovitvi Evropske gospodarske skupnosti
- Legal basis:
-
- 31977L0388 - A22
- Proposal:
- Link
- Link
- Link
- Select all documents mentioning this document
- Link
- EUROVOC descriptor:
- Subject matter:
- Directory code:
-
- 09.30.10.00 Obdavčitev / Posredna obdavčitev / Prometni davek/DDV
31992D0621
92/621/EEC: Council Decision of 21 December 1992 authorizing the United Kingdom to apply a particular measure in accordance with Article 22 (12) (b) of Directive 77/388/EEC
Official Journal L 408 , 31/12/1992 P. 0017 - 0017
COUNCIL DECISION of 21 December 1992 authorizing the United Kingdom to apply a particular measure in accordance with Article 22 (12) (b) of Directive 77/388/EEC (92/621/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to the Sixth Council Directive, 77/388/EEC, of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (1), and in particular Article 22 thereof, Having regard to the proposal from the Commission, Whereas, under Article 22 (12) of Directive 77/388/EEC, the Council, acting unanimously on a proposal from the Commission, may authorize any Member State to introduce particular measures to simplify the statement obligations laid down in paragraph 6 (b) of Article 22; whereas Article 22 (12) further stipulates that such simplification measures may not jeopardize the proper monitoring of intra-Community transactions, and may take the forms outlined in subparagraphs (a) and (b) of Article 22 (12); Whereas the United Kingdom, by letter received by the Commission on 22 May 1992, has requested authorization for a simplification measure which takes the form laid down in subparagraph (b) of Article 22 (12); Whereas the authorization will be temporary; Whereas the particular measure will not affect the European Communities' own resources arising from value added tax, HAS ADOPTED THIS DECISION: Article 1 As provided for by Article 22 (12) of Directive 77/388/EEC, the United Kingdom is hereby authorized, with effect from 1 January 1993 until 31 December 1996 or until the end of the transitional arrangements in the unlikely event that this is later, to introduce a particular measure in accordance with subparagraph (b) of Article 22 (12), to simplify the obligations laid down in paragraph 6 (b) of Article 22 regarding recapitulative statements. Article 2 This Decision is addressed to the United Kingdom. Done at Brussels, 21 December 1992. For the Council The President D. HURD (1) OJ N° L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/77/EEC (OJ N° L 316, 31. 10. 1992, p. 1).
