Directive 1979/1072 - Harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of VAT to taxable persons not established in the territory of the country - Main contents
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Contents
official title
Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the countryLegal instrument | Directive |
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Number legal act | Directive 1979/1072 |
Original proposal | COM(1977)721 ![]() |
CELEX number i | 31979L1072 |
Document | 06-12-1979 |
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Publication in Official Journal | 27-12-1979; Special edition in Latvian: Chapter 09 Volume 001,Special edition in Polish: Chapter 09 Volume 001,Special edition in Slovak: Chapter 09 Volume 001,Special edition in Romanian: Chapter 09 Volume 001,Special edition in Hungarian: Chapter 09 Volume 001,Special edition in Portuguese: Chapter 09 Volume 001,Special edition in Finnish: Chapter 09 Volume 001,OJ L 331, 27.12.1979,Special edition in Czech: Chapter 09 Volume 001,Special edition in Estonian: Chapter 09 Volume 001,Special edition in Lithuanian: Chapter 09 Volume 001,Special edition in Greek: Chapter 09 Volume 001,Special edition in Slovenian: Chapter 09 Volume 001,Special edition in Spanish: Chapter 09 Volume 001,Special edition in Swedish: Chapter 09 Volume 001,Special edition in Bulgarian: Chapter 09 Volume 001,Special edition in Maltese: Chapter 09 Volume 001 |
Effect | 07-12-1979; Entry into force Date notif. |
End of validity | 31-12-2009; Repealed by 32008L0009 |
Transposition | 01-01-1981; At the latest See Art 10 |
Notification | 07-12-1979 |
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Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country
Official Journal L 331 , 27/12/1979 P. 0011 - 0019
Finnish special edition: Chapter 9 Volume 1 P. 0084
Greek special edition: Chapter 09 Volume 1 P. 0111
Swedish special edition: Chapter 9 Volume 1 P. 0084
Spanish special edition: Chapter 09 Volume 1 P. 0116
Portuguese special edition Chapter 09 Volume 1 P. 0116
EIGHTH COUNCIL DIRECTIVE of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (79/1072/EEC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to 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 particular Article 17 (4) thereof,
Having regard to the proposal from the Commission (2),
Having regard to the opinion of the European Parliament (3),
Having regard to the opinion of the Economic and Social Committee (4),
Whereas, pursuant to Article 17 (4) of Directive 77/388/EEC, the Council is to adopt Community rules laying down the arrangements governing refunds of value added tax, referred to in paragraph 3 of the said Article, to taxable persons not established in the territory of the country;
Whereas rules are required to ensure that a taxable person established in the territory of one member country can claim for tax which has been invoiced to him in respect of supplies of goods or services in another Member State or which has been paid in respect of imports into that other Member State, thereby avoiding double taxation;
Whereas discrepancies between the arrangements currently in force in Member States, which give rise in some cases to deflection of trade and distortion of competition, should be eliminated;
Whereas the introduction of Community rules in this field will mark progress towards the effective liberalization of the movement of persons, goods and services, thereby helping to complete the process of economic integration;
Whereas such rules must not lead to the treatment of taxable persons differing according to the Member State in the territory of which they are established;
Whereas certain forms of tax evasion or avoidance should be prevented;
Whereas, under Article 17 (4) of Directive 77/388/EEC, Member States may refuse the refund or impose supplementary conditions in the case of taxable persons not established in the territory of the Community ; whereas steps should, however, also be taken to ensure that such taxable persons are not eligible for refunds on more favourable terms than those provided for in respect of Community taxable persons;
Whereas, initially, only the Community arrangements contained in this Directive should be adopted ; whereas these arrangements provide, in particular, that decisions in respect of applications for refund should be notified within six months of the date on which such applications were lodged ; whereas refunds should be made within the same period ; whereas, for a period of one year from the final date laid down for the implementation of these arrangements, the Italian Republic should be authorized to notify the decisions taken by its competent services with regard to applications lodged by taxable persons not established within its territory and to make the relevant refunds within nine months, in order to enable the Italian Republic to reorganize the system at present in operation, with a view to applying the Community system;
Whereas further...
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