Regulation 1989/1553 - Definitive uniform arrangements for the collection of own resources accruing from VAT - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
Contents
official title
Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added taxLegal instrument | Regulation |
---|---|
Number legal act | Regulation 1989/1553 |
Original proposal | COM(1988)99 |
CELEX number i | 31989R1553 |
Document | 29-05-1989 |
---|---|
Publication in Official Journal | 07-06-1989; Special edition in Czech: Chapter 01 Volume 001,Special edition in Slovenian: Chapter 01 Volume 001,Special edition in Latvian: Chapter 01 Volume 001,Special edition in Polish: Chapter 01 Volume 001,OJ L 155, 7.6.1989,Special edition in Finnish: Chapter 01 Volume 002,Special edition in Croatian: Chapter 01 Volume 002,Special edition in Estonian: Chapter 01 Volume 001,Special edition in Slovak: Chapter 01 Volume 001,Special edition in Lithuanian: Chapter 01 Volume 001,Special edition in Bulgarian: Chapter 01 Volume 001,Special edition in Maltese: Chapter 01 Volume 001,Special edition in Romanian: Chapter 01 Volume 001,Special edition in Swedish: Chapter 01 Volume 002,Special edition in Hungarian: Chapter 01 Volume 001 |
Effect | 01-01-1989; Application See Art 14 08-06-1989; Entry into force Date pub. + 1 See Art 14 |
Deadline | 01-01-2025; At the latest See Art 13a |
End of validity | 31-12-9999 |
|
Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax
Official Journal L 155 , 07/06/1989 P. 0009 - 0013
Finnish special edition: Chapter 1 Volume 2 P. 0107
Swedish special edition: Chapter 1 Volume 2 P. 0107
COUNCIL REGULATION (EEC, EURATOM) N° 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 209 thereof,
Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 183 thereof,
Having regard to Council Decision (EEC, Euratom) 88/376 of 24 June 1988 on the Communities' own resources (1), and in particular Article 8 (2) 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 Court of Auditors (4),
Whereas by virtue of Article 14 thereof, Council Regulation (EEC, Euratom, ECSC) N° 2892/77 of 19 December 1977 implementing in respect of own resources accruing from value added tax the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources (5) as last amended by Regulation (ECSC, EEC, Euratom) N° 3735/85 (6), applies for a transitional period ending on 31 December 1988;
Whereas the provisions relating to the definitive uniform arrangements for collecting resources from value added tax, hereinafter referred to as 'VAT resources' and the detailed rules for giving effect to these arrangements are to apply from 1 January 1989;
Whereas the revenue method should be chosen as the sole definitive method for determining the VAT resources base since this method is reliable and already applied by most Member States;
Whereas the provisions of Regulation (EEC, Euratom, ECSC) N° 2892/77 may be retained unless they are no longer necessary or need to be amended in the light of experience acquired;
Whereas the experience acquired in implementing the procedures for correcting the statements has shown the need
to clarify the scope thereof, stipulating that it is generally applicable to all corrections;
Whereas Member States must provide the Commission with information concerning the procedures which they apply for registering taxable persons and determining and collecting VAT and on the modalities and results of their VAT control systems; whereas the Commission should consider, together with the Member State concerned, whether improvements to these procedures can be contemplated with a view to improving their effectiveness; whereas the Commission should produce a report every three years on the procedures applied in the Member States and on any improvements contemplated;
Considering the powers of the Court of Auditors pursuant to Article 206a of the EEC Treaty and Article 180a of the EAEC Treaty,
HAS ADOPTED THIS REGULATION:
TITLE I
General provisions
Article 1
VAT resources shall be calculated by applying the uniform rate, set in accordance with Decision 88/376/EEC, Euratom, to the base determined in accordance with this Regulation.
TITLE II
Scope
Article 2
-
1.The VAT resources base shall be determined from the taxable transactions referred to in Article 2 of 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 (7) as last amended by Decision 84/386/EEC (8), with the exception of transactions exempted under Articles 13 to 16 of that Directive.
-
2.For the purposes of applying paragraph 1, the following shall be taken into account for determining VAT...
More
This text has been adopted from EUR-Lex.
This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.
This page is also available in a full version containing de geconsolideerde versie, the legal context, de Europese rechtsgrond, other dossiers related to the dossier at hand, the related cases of the European Court of Justice and finally consultations relevant to the dossier at hand.
The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.
The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals developments in your chosen topics of interest. Apologies to unregistered users, we can no longer add new users.This service will discontinue in the near future.