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Document 11985I187

    DOCUMENTS CONCERNING THE ACCESSION OF THE KINGDOM OF SPAIN AND THE PORTUGUESE REPUBLIC TO THE EUROPEAN COMMUNITIES, ACT CONCERNING THE CONDITIONS OF ACCESSION OF THE KINGDOM OF SPAIN AND THE PORTUGUESE REPUBLIC AND THE ADJUSTMENTS TO THE TREATIES, ARTICLE 187

    OJ L 302, 15.11.1985, p. 80 (DA, DE, EL, EN, FR, IT, NL)

    Legal status of the document In force

    ELI: http://data.europa.eu/eli/treaty/acc_1985/act_1/art_187/sign

    11985I187

    DOCUMENTS CONCERNING THE ACCESSION OF THE KINGDOM OF SPAIN AND THE PORTUGUESE REPUBLIC TO THE EUROPEAN COMMUNITIES, ACT CONCERNING THE CONDITIONS OF ACCESSION OF THE KINGDOM OF SPAIN AND THE PORTUGUESE REPUBLIC AND THE ADJUSTMENTS TO THE TREATIES, ARTICLE 187

    Official Journal L 302 , 15/11/1985 P. 0080


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    Article 187

    The amount of duties recorded under own resources accruing from value added tax shall be due in its entirety from 1 January 1986 .

    That amount shall be calculated and checked as if the Canary Islands and Ceuta and Melilla were included in the territorial field of application of 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 .

    The Community shall refund to the Kingdom of Spain , as an item of expenditure under the general budget of the European Communities , during the month following its availability to the Commission , a proportion of the amount of payments under own resources accruing from value added tax in accordance with the following procedure :

    - 87 % in 1986 ,

    - 70 % in 1987 ,

    - 55 % in 1988 ,

    - 40 % in 1989 ,

    - 25 % in 1990 ,

    - 5 % in 1991 .

    The percentage of this graduated refund shall not apply to the amount corresponding to the share to be borne by Spain in financing the deduction provided for in Article 3 ( 3 ) ( b ) and ( c ) of the Council Decision of 7 May 1985 on the Communities' system of own resources , in favour of the United Kingdom .

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