Legal provisions of COM(2006)555 - Authorisation of the United Kingdom to derogate from Article 21(1)(a) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

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dossier COM(2006)555 - Authorisation of the United Kingdom to derogate from Article 21(1)(a) of Directive 77/388/EEC on the harmonisation of the ...
document COM(2006)555 EN
date April 16, 2007

Contents

Article 1

By way of derogation from Article 193 of Directive 2006/112/EC, the United Kingdom is authorised to designate the taxable person to whom supplies of the following goods are made as the person liable to pay VAT:

1.mobile telephones, being devices made or adapted for use in connection with a licensed network and operated on specified frequencies, whether or not they have any other use;

2.integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end user products.

The derogation shall apply in respect of supplies of goods for which the taxable amount is equal to or higher than GBP 5 000.

Article 2

The derogation provided for in Article 1 is subject to the United Kingdom introducing appropriate and effective control and reporting obligations on taxable persons that supply goods to which the reverse charge applies in accordance with this Decision.

Article 3

The United Kingdom shall inform the Commission where it has adopted the measures referred to in Articles 1 and 2 and shall, by 31 March 2009, submit a report to the Commission on the overall evaluation of the operation of the measures concerned, in particular as regards the effectiveness of the measure and any evidence of the shifting of tax evasion to other products or to the retail level.

Article 4

This Decision shall expire on 30 April 2009.

Article 5

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.