EC as regards exemption from VAT on the final importation of certain goods on the common system of VAT - Main contents

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dossier	COM(2008)575 - Scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from VAT on the final importation of certain ...
document	COM(2008)575
date	October 19, 2009

Annex II, Part A.

(5) OJ L 347, 11.12.2006, p. 1.

(6) OJ L 105, 23.4.1983, p. 1.

ANNEX I

VISUAL AND AUDITORY MATERIALS OF AN EDUCATIONAL, SCIENTIFIC OR CULTURAL CHARACTER

CN code

Description

3704 00

Photographic plates, film, paper, paperboard and textiles, exposed but not developed:

ex 3704 00 10

– Plates and film:

—	Cinematograph film, positives, of an educational, scientific or cultural character

ex 3705

Photographic plates and film, exposed and developed, other than cinematograph film:

—	Of an educational, scientific or cultural character

3706

Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track:

3706 10

– Of a width of 35 mm or more:

– – Other:

ex 3706 10 99

– – – Other positives:

—	Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes

—	Archival film material (with or without sound track) intended for use in connection with newsreel films

—	Recreational films particularly suited for children and young people

—	Other films of educational, scientific or cultural character

3706 90

– Other:

– – Other:

– – – Other positives:

ex 3706 90 51

—	Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes

ex 3706 90 91

—	Archival film material (with or without sound track) intended for use in connection with newsreel films

ex 3706 90 99

—	Recreational films particularly suited for children and young people

—	Other films of educational, scientific or cultural character

4911

Other printed matter, including printed pictures and photographs:

– Other:

4911 99

– – Other:

ex 4911 99 00

– – – Other:

—	Microcards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character

—	Wall charts designed solely for demonstration and education

ex 8523

Records, tapes and other recorded media for sound or other similarly recorded phenomena including matrices and masters for the production of records, but excluding products of Chapter 37:

—	Of an educational, scientific or cultural character

ex 9023 00

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for others uses:

—	Patterns, models and wall charts of an educational, scientific or cultural character, designed solely for demonstration and education

—	Mock-ups or visualisations of abstract concepts such as molecular structures or mathematical formulae

Various

Holograms for laser projection

Multimedia kits

Materials for programmed instructions, including materials in kit form with the corresponding printed materials

ANNEX II

PART A

Repealed Directive with the list of its successive amendments

(referred to in Article 96)

Council Directive 83/181/EEC (OJ L 105, 23.4.1983, p. 38)
Council Directive 85/346/EEC (OJ L 183, 16.7.1985, p. 21)
Council Directive 88/331/EEC (OJ L 151, 17.6.1988, p. 79)
Commission Directive 89/219/EEC (OJ L 92, 5.4.1989, p. 13)
Council Directive 91/680/EEC (OJ L 376, 31.12.1991, p. 1)	only as regards Article 2(1) first indent
1994 Act of Accession, Annex I, point XIII.B.4 (OJ C 241, 29.8.1994, p. 276)

PART B

List of time limits for transposition into national law

(referred to in Article 96)

Directive	Time limit for transposition
83/181/EEC	30 June 1984
85/346/EEC	1 October 1985
88/331/EEC	1 January 1989
89/219/EEC	1 July 1989
91/680/EEC	31 December 1992

ANNEX III

CORRELATION TABLE

Directive 83/181/EEC	This Directive
—	Title I
Article 1(1)	Article 1(1), first and second subparagraphs
Article 1(2) introductory sentence	Article 2(1) introductory sentence
Article 1(2)(a)	Article 2(1)(a)
Article 1(2)(b) first subparagraph	Article 2(1)(b)
Article 1(2)(b) second subparagraph, first and second indents	Article 2(1)(b)
Article 1(2)(b) third subparagraph	Article 2(1)(b)
Article 1(2)(b) fourth subparagraph	Article 2(2)
Article 1(2)(c), (d) and (e)	Article 2(1)(c), (d) and (e)
Title I	Title II
Chapter I	Chapter 1
Articles 2 to 5	Articles 3 to 6
Article 6 first and second paragraphs	Article 7(1) and (2)
Articles 7 to 10	Articles 8 to 11
Chapter II	Chapter 2
Article 11(1) and (2)	Article 12(1), first and second subparagraphs
Article 11(3)	Article 12(2)
Article 12, introductory sentence	Article 13, first subparagraph, introductory sentence
Article 12(a), first sentence	Article 13, first subparagraph, point (a)
Article 12(a), second sentence	Article 13, second subparagraph
Article 12(b)	Article 13, first subparagraph, point (b)
Article 13	Article 14
Article 14(1) introductory sentence	Article 15(1), first subparagraph, introductory sentence
Article 14(1) first indent, opening words	Article 15(1), first subparagraph, point (a)
Article 14(1) first indent, words in parentheses	Article 15(1), second subparagraph
Article 14(1), second indent	Article 15(1), first subparagraph, point (b)
Article 14(2)	Article 15(2)
Article 15	Article 16
Chapter III	Chapter 3
Articles 16 to 19	Articles 17 to 20
Title II	Title III
Articles 20 and 21	Articles 21 and 22
Title III	Title IV
Articles 22 and 23	Articles 23 and 24
Title IV	Title V
Article 24(1)	Article 25(1)
Article 24(2) introductory sentence	Article 25(2) introductory sentence
Article 24(2) first and second indents	Article 25(2)(a) and (b)
Article 25(1)	Article 26(1)
Article 25(2)	—
Article 25(3)	Article 26(2)
Articles 26, 27 and 28	Articles 27, 28 and 29
Title V	Title VI
Chapter I	Chapter 1
Article 29(1)	Article 30(1), first subparagraph
Article 29(2)	Article 30(2)
Article 29(3)	Article 30(1), second subparagraph
Articles 30, 31 and 32	Articles 31, 32 and 33
Chapter II	Chapter 2
Article 33	Article 34
Article 34(1) and (2)	Article 35(1), first and second subparagraphs
Article 34(3)	Article 35(2)
Title VI	Title VII
Chapter I	Chapter 1
Article 35(1) introductory sentence	Article 36(1) introductory sentence
Article 35(1)(a)	Article 36(1)(a)
Article 35(1)(b) introductory sentence	Article 36(1)(b)
Article 35(1)(b) first indent	—
Article 35(1)(b) second indent	Article 36(1)(b)
Article 35(2) introductory sentence	Article 36(2), introductory sentence
Article 35(2) first and second indents	Article 36(2)(a) and (b)
Chapter II	Chapter 2
Article 36(1)	Article 37(1)
Article 36(2) introductory sentence	Article 37(2) introductory sentence
Article 36(2) first, second and third indents	Article 37(2)(a), (b) and (c)
Articles 37 and 38	Articles 38 and 39
Chapter IIa	Chapter 3
Article 38a	Article 40
Chapter III	Chapter 4
Article 39	Article 41
Title VII	Title VIII
—	Chapter 1
Article 40	Article 42
Chapter I	Chapter 2
Articles 41 to 45	Articles 43 to 47
Chapter II	Chapter 3
Articles 46, 47 and 48	Articles 48, 49 and 50
Chapter III	Chapter 4
Article 49(1) and (2)	Article 51, first and second paragraphs
Articles 50 to 55	Articles 52 to 57
Title VIII	Title IX
Chapter I	Chapter 1
Article 56	Article 58
Chapter II	Chapter 2
Articles 57 and 58	Articles 59 and 60
Article 59, introductory sentence	Article 61, introductory sentence
Article 59, first, second and third indents	Article 61(a), (b) and (c)
Chapter III	Chapter 3
Article 60 first paragraph, introductory sentence	Article 62(1), introductory sentence
Article 60, first paragraph, point (a)	Article 62(1)(a)
Article 60, first paragraph, point (b), first sentence	Article 62(1)(b)
Article 60, first paragraph, point (b), second sentence	Article 62(2)
Article 60, second paragraph	Article 62(3)
Title IX	Title X
Chapter I	Chapter 1
Article 61	Article 63
Chapter II	Chapter 2
Article 62, introductory sentence	Article 64, introductory sentence
Article 62(a)	Article 64(a)
Article 62(b)	—
Article 62(c)	Article 64(b)
Article 63, first paragraph, introductory sentence	Article 65(1), introductory sentence
Article 63, first paragraph, point (a)	Article 65(1)(a)
Article 63, first paragraph, point (b), first sentence	Article 65(1)(b)
Article 63, first paragraph, point (b), second sentence	Article 65(2)
Article 63, first paragraph, point (c)	Article 65(1)(c)
Article 63, second paragraph	—
Article 64	Article 66
Chapter III	Chapter 3
Article 65(1)	Article 67(1)
Article 65(2), introductory sentence	Article 67(2), first subparagraph, introductory sentence
Article 65(2)(a) to (e)	Article 67(2) first subparagraph, points (a) to (e)
Article 65(2), final sentence	Article 67(2), second subparagraph
Articles 66 to 69	Articles 68 to 71
Title X	Title XI
Articles 70 to 73	Articles 72 to 75
Article 74(1) introductory sentence	Article 76(1) introductory sentence
Article 74(1), first, second and third indents	Article 76(1)(a), (b) and (c)
Article 74(2)	Article 76(2)
Articles 75 and 76	Articles 77 and 78
Title XI	Title XII
Chapter I	Chapter 1
Article 77	Article 79
Chapter II	Chapter 2
Article 78	Article 80
Chapter III	Chapter 3
Article 79(a) to (q)	Article 81(1)(a) to (q)
Article 79(r), first sentence	Article 81(1)(r)
Article 79(r), second sentence	Article 81(2)
Article 79(s)	Article 81(1)(s)
Chapter IV	Chapter 4
Article 80	Article 82
Chapter V	Chapter 5
Article 81	Article 83
Chapter VI	Chapter 6
Article 82(1) introductory sentence	Article 84(1) introductory sentence
Article 82(1)(a) first and second indents	Article 84(1)(a)(i) and (ii)
Article 82(1)(b)	Article 84(1)(b)
Article 82(2) introductory sentence	Article 84(2) first subparagraph, introductory sentence
Article 82(2)(a) first subparagraph, first and second indents and second subparagraph	Article 84(2), first subparagraph, point (a)
Article 82(2)(b)	Article 84(2), first subparagraph, point (b)
Article 82(2)(c) introductory sentence	Article 84(2), first subparagraph, point (c) introductory sentence
Article 82(2)(c) first indent, first subparagraph	Article 84(2), first subparagraph, point (c)(i)
Article 82(2)(c) first indent, second subparagraph	Article 84(2), second subparagraph
Article 82(2)(c), second indent	Article 84(2), first subparagraph, point (c)(ii)
Article 82(2)(d)	Article 84(2), first subparagraph, point (d)
Article 83 first paragraph introductory sentence	Article 85 introductory sentence
Article 83(a)	Article 85(a)
Article 83(b)	—
Article 83(c)	Article 85(b)
Article 83 second subparagraph	—
Article 84	Article 86
Article 85 first and second paragraphs	Article 87(1) and (2)
Article 86	Article 88
Chapter VII	Chapter 7
Article 87	Article 89
Chapter VIII	Chapter 8
Article 88	Article 90
Title XII	Title XIII
Articles 89, 90 and 91	Articles 91, 92 and 93
Article 92	Article 94
Article 93(1)	—
Article 93(2)	Article 95
—	Article 96
—	Article 97
Article 94	Article 98
Annex	Annex I
—	Annex II
—	Annex III