What changed, Council Directive 2006/69/EC of 24 July 2006 amending Directive 77/388/EEC as regards cert…

+ ### Article 2
+ 
+ Decisions listed in Annex II of this Directive shall be repealed with effect from 1 January 2008.
+ 
+ ### Article 3
+ 
+ Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive.
+ 
+ They shall apply the provisions necessary to comply with Article 1(3), as concerns a new Article 11A(7) of Directive 77/388/EEC, and with Article 1(4), as concerns the reference in Article 17(4) points (a) and (b) of Directive 77/388/EEC in the version set out in Article 28f(1) to Article 21(1)(f) o…
+ 
+ When Member States adopt provisions under this Directive, they shall forthwith communicate to the Commission the text of those provisions, which shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of makin…
+ 
+ ### Article 4
+ 
+ This Directive shall enter into force on the day following that of its publication in the *Official Journal of the European Union*.
+ 
+ ### Article 5
+ 
+ This Directive is addressed to the Member States.
+ 
+ ### ANNEX I
+ 
+ 
+ 
+ ### ‘ANNEX M
+ 
+ List of supplies of goods and services as referred to in Article 21(2)(c)(iv)
+ 
+ (a) the supply of ferrous and non ferrous waste, scrap, and used materials including that of semi-finished products resulting from the processing, manufacturing or melting down of ferrous and non-ferrous metals and their alloys;
+ 
+ (b) the supply of ferrous and non-ferrous semi-processed products and certain associated processing services;
+ 
+ (c) the supply of residues and other recyclable materials consisting of ferrous and non-ferrous metals, their alloys, slag, ash, scale and industrial residues containing metals or their alloys and the supply of selection, cutting, fragmenting and pressing services for these products;
− ### art_1
+ (d) the supply of, and certain processing services relating to, ferrous and non-ferrous waste as well as parings, scrap, waste and used and recyclable material consisting of cullet, glass, paper, paperboard and board, rags, bone, leather, imitation leather, parchment, raw hides and skins, tendons an…
− Article 1
+ (e) the supply of the materials referred to in this annex after processing in the form of cleaning, polishing, selection, cutting, fragmenting, pressing or casting into ingots;
− Directive 77/388/EEC is amended as follows:
+ (f) the supply of scrap and waste from the working of base materials.’
− | 1. | In Article 4(4), the following subparagraph shall be added:‘A Member State exercising the option provided for in the second subparagraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.’. |
− | --- | --- |
+ ### ANNEX II
− | 2. | In Article 5(8) the second sentence shall be replaced by the following: ‘Where appropriate, Member States may, in cases where the recipient is not wholly liable to tax, take the measures necessary to prevent distortion of competition. They may also adopt any measures needed to prevent tax eva…
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+ List of Decisions under Article 27 of Directive 77/388/EEC repealed by this Directive
− | 3. | Article 11(A) shall be amended as follows:(a)in paragraph (1)(d) the second subparagraph shall be deleted;(b)the following paragraphs shall be added:‘5. Member States shall have the option of including in the taxable amount in respect of the supply of goods and services, the value of exempt i…
− | --- | --- |
− | (a) | in paragraph (1)(d) the second subparagraph shall be deleted; |
− | (b) | the following paragraphs shall be added:‘5. Member States shall have the option of including in the taxable amount in respect of the supply of goods and services, the value of exempt investment gold within the meaning of Article 26b, which has been provided by the customer to be used as a ba…
− | (a) | where the consideration is lower than the open market value and the recipient of the supply does not have a full right of deduction under Article 17; |
− | (b) | where the consideration is lower than the open market value and the supplier does not have a full right of deduction under Article 17 and the supply is subject to an exemption under Article 13 or Article 28(3)(b); |
− | (c) | where the consideration is higher than the open market value and the supplier does not have a full right of deduction under Article 17. |
+ The Council Decision deemed to have been adopted on 15 April 1984 authorising the United Kingdom to apply a measure derogating from the Sixth Directive with a view to avoiding certain types of fraud or tax evasion on supplies of gold, gold coins and gold scrap between taxable persons by a special ta…
− | 4. | Article 17(4), in the version set out in Article 28f(1), shall be amended as follows:(a)in point (a) of the second subparagraph ‘Article 21(1)(a) and (c)’ shall be replaced by ‘Article 21(1)(a), (1)(c) or (1)(f) or Article 21(2)(c)’;(b)in point (b) of the second subparagraph ‘Article 21(1)(a)…
− | --- | --- |
− | (a) | in point (a) of the second subparagraph ‘Article 21(1)(a) and (c)’ shall be replaced by ‘Article 21(1)(a), (1)(c) or (1)(f) or Article 21(2)(c)’; |
− | (b) | in point (b) of the second subparagraph ‘Article 21(1)(a)’ shall be replaced by ‘Article 21(1)(a), or (1)(f) or Article 21(2)(c)’. |
+ The Council Decision deemed to have been adopted on 11 April 1987 authorising the United Kingdom to apply a measure derogating from Article 11 of Directive 77/388/EEC (2).
− | 5. | In Article 18(1)(d), in the version set out in Article 28f(2), ‘Article 21(1)’ shall be replaced by ‘Article 21(1) or Article 21(2)(c)’. |
− | --- | --- |
+ Council Decision 88/498/EEC (3) authorising the Kingdom of the Netherlands to apply a measure derogating from Article 21(1)(a) of Directive 77/388/EEC.
− | 6. | In Article 20(4), the following subparagraph shall be added:‘Member States may also apply paragraphs 2 and 3 to services which have characteristics similar to those normally attributed to capital goods.’. |
− | --- | --- |
+ A Council Decision deemed to have been adopted on 18 February 1997 under the procedure contained in Article 27(4) of Directive 77/388/EEC in its version of 17 May 1977 authorising the Republic of France to apply a measure derogating from Articles 2 and 10 of Directive 77/388/EEC. This decision follo…
− | 7. | In Article 21(2), in the version set out in Article 28g, the following point shall be added:‘(c)where the following supplies are carried out, Member States may lay down that the person liable to pay tax is the taxable person to whom those supplies are made:(i)the supply of construction work, …
− | --- | --- |
− | ‘(c) | where the following supplies are carried out, Member States may lay down that the person liable to pay tax is the taxable person to whom those supplies are made:(i)the supply of construction work, including repair, cleaning, maintenance, alteration and demolition services in relation to imm…
− | (i) | the supply of construction work, including repair, cleaning, maintenance, alteration and demolition services in relation to immovable property, as well as the handing over of construction works considered to be a supply of goods by virtue of Article 5(5); |
− | (ii) | the supply of staff engaged in activities covered by (i); |
− | (iii) | the supply of immovable property, as referred to in Article 13(B)(g) and (h), where the supplier has opted for taxation of the supply pursuant to point (C)(b) of that Article; |
− | (iv) | the supply of used material, used material which cannot be re-used in the same state, scrap, industrial and non industrial waste, recyclable waste, part processed waste and certain goods and services, as identified in Annex M; |
− | (v) | the supply of goods provided as security by one taxable person to another in execution of that security; |
− | (vi) | the supply of goods following the cession of the reservation of ownership to an assignee and the exercising of this right by the assignee; |
− | (vii) | the supply of immovable property sold by the judgment debtor in a compulsory sale procedure. |
+ Council Decision 98/23/EC (4) authorising the United Kingdom to extend application of a measure derogating from Article 28e(1) of Directive 77/388/EEC.
− | 8. | Annex M set out in Annex I to this Directive shall be added. |
− | --- | --- |
+ Council Decision 2002/439/EC (5) authorising Germany to apply a measure derogating from Article 21 of Directive 77/388/EEC.
− ### art_2
+ Council Decision 2002/880/EC (6) authorising Austria to apply a measure derogating from Article 21 of Directive 77/388/EEC.
− Article 2
+ Council Decision 2004/290/EC (7) authorising Germany to apply a measure derogating from Article 21 of Directive 77/388/EEC.
− Decisions listed in Annex II of this Directive shall be repealed with effect from 1 January 2008.
+ Council Decision 2004/736/EC (8) authorising the United Kingdom to introduce a special measure derogating from Article 11 of Directive 77/388/EEC.
− ### art_3
+ Council Decision 2004/758/EC (9) authorising Austria to apply a measure derogating from Article 21 of Directive 77/388/EEC.
− Article 3
+ (1) OJ L 264, 5.10.1984, p. 27.
− Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive.
+ (2) OJ L 132, 21.5.1987, p. 22.
− They shall apply the provisions necessary to comply with Article 1(3), as concerns a new Article 11A(7) of Directive 77/388/EEC, and with Article 1(4), as concerns the reference in Article 17(4) points (a) and (b) of Directive 77/388/EEC in the version set out in Article 28f(1) to Article 21(1)(f) o…
+ (3) OJ L 269, 29.9.1988, p. 54.
− When Member States adopt provisions under this Directive, they shall forthwith communicate to the Commission the text of those provisions, which shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of makin…
+ (4) OJ L 8, 14.1.1998, p. 24. Decision as last amended by Decision 2003/909/EC (OJ L 342, 30.12.2003, p. 49).
− ### art_4
+ (5) OJ L 151, 11.6.2002, p. 12.
− Article 4
+ (6) OJ L 306, 8.11.2002, p. 24.
− This Directive shall enter into force on the day following that of its publication in the Official Journal of the European Union.
+ (7) OJ L 94, 31.3.2004, p. 59.
− ### art_5
+ (8) OJ L 325, 28.10.2004, p. 58.
− Article 5
+ (9) OJ L 336, 12.11.2004, p. 38.
− This Directive is addressed to the Member States.