Legal provisions of COM(1999)705 - Authorisation of Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC

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Article 1

In accordance with Article 28(6) of Directive 77/388/EEC, the following Member States are hereby authorised to apply the reduced rates provided for in the third subparagraph of Article 12(3)(a) for a maximum of three years running from 1 January 2000 to 31 December 2002 to the services for which they have submitted applications in accordance with the required procedure, and which are listed under their names below:

1. The Kingdom of Belgium for the sectors listed at points 1 and 2 of Annex K to Directive 77/388/EEC:

- Small services of repairing:

a) bicycles,

b) shoes and leather goods,

c) clothing and household linen (including mending and alteration);

- Renovation and repairing of private dwellings more than five years old, excluding materials which form a significant part of the value of the supply.

2. The Hellenic Republic for the sectors listed at point 1, last indent, and point 4 of Annex K to Directive 77/388/EEC:

- Repairing of clothing and household linen (including mending and alteration);

- Domestic care services.

3. The Kingdom of Spain for the sectors listed at points 2 and 5 of Annex K to Directive 77/388/EEC:

- Repairing of private dwellings excluding materials which form a significant part of the value of the supply;

- Hairdressing.

4. The French Republic for the sectors listed at points 2, 3 and 4 of Annex K to Directive 77/388/EEC:

- Renovation and repairing of private dwellings completed more than two years ago, excluding materials which form a significant part of the value of the supply;

- Domestic care services;

- Window cleaning and cleaning in private households.

5. The Italian Republic for the sectors listed at points 2 and 4 of Annex K to Directive 77/388/EEC:

- Renovation and repairing of private dwellings excluding materials which form a significant part of the value of the supply;

- Domestic care services.

6. The Grand Duchy of Luxembourg for the sectors listed at points 1, 3 and 5 of Annex K to Directive 77/388/EEC:

- Small services of repairing:

a) Bicycles,

b) Shoes and leather goods,

c) Clothing and household linen (including mending and alteration);

- Hairdressing;

- Window cleaning and cleaning in private households.

7. The Kingdom of the Netherlands for the sectors listed at points 1, 2 and 5 of Annex K to Directive 77/388/EEC:

- Small services of repairing:

a) Bicycles,

b) Shoes and leather goods,

c) Clothing and household linen (including mending and alteration);

- Hairdressing;

- Renovation and repairing of private dwellings more than fifteen years old, excluding materials which form a significant part of the value of the supply, but only where these services are supplied by painters or plasterers.

8. The Portuguese Republic for the sectors listed at points 2 and 4 of Annex K to Directive 77/388/EEC :

- Renovation and repairing of private dwellings, excluding materials which form a significant part of the value of the supply;

- Domestic care services.

9. The United Kingdom for one sector, referred to in point 2 of Annex K to Directive 77/388/EEC, but for the Isle of Man only:

- Renovation and repairing of private dwellings, excluding materials which form a significant part of the value of the supply.

Article 2

Before 1 October 2002 each of the Member States listed in Article 1 shall draw up a detailed report containing an overall assessment of the measure's effectiveness in terms of job creation and efficiency and forward it to the Commission.

Article 3

This Decision shall enter into force on the day of its publication in the Official Journal of the European Communities.

It shall apply from 1 January 2000 to 31 December 2002.

Article 4

This Decision is addressed to the Member States listed in Article 1.