Legal provisions of COM(1998)660 - Amendment of Directive 77/388/EEC as regards the determination of the person liable for payment of VAT - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(1998)660 - Amendment of Directive 77/388/EEC as regards the determination of the person liable for payment of VAT. |
|---|---|
| document | COM(1998)660  |
| date | October 17, 2000 |
Article 1
1. In the first subparagraph of Article 10(2), after the second sentence, the following sentence is inserted:
'In the absence of pre-established successive statements of account and payments, the tax shall in any event become chargeable at intervals of at least one year.`
2. In the fifth indent of Article 28c(E)(3), the words 'Article 21(1)(a)` are replaced by 'Article 21(1)(c)`.
3. In Article 28g, Article 21 is replaced by the following:
'Article 21
Persons liable to pay tax to the authorities
1. Under the internal system, the following shall be liable to pay value added tax:
(a) the taxable person carrying out the taxable supply of goods or of services, except for the cases referred to in (b) and (c);
(b) persons to whom services covered by Article 9(2)(e) are supplied, or persons, identified for value added tax purposes within the territory of the country, to whom services referred to in Article 28b(C), (D), (E) or (F) are supplied, when the service is carried out by a taxable person not established within the territory of the country;
(c) the person to whom the supply of goods is made when the following conditions are met:
- the taxable operation is a supply of goods made under the conditions laid down in Article 28c(E)(3),
- the person to whom the supply of goods is made is another taxable person or a non-taxable legal person identified for the purposes of value added tax within the territory of the country,
- the invoice issued by the taxable person not established within the territory of the country conforms to Article 22(3);
(d) any person who mentions the value added tax on an invoice or other document serving as invoice;
(e) any person effecting a taxable intra-Community acquisition of goods.
Where the person liable for payment of the tax has appointed an agent responsible for fulfilling the obligations laid down in Article 22, he shall inform the administration of the agent's name. The person liable to pay tax shall be responsible to the administration for the actions carried out by the agent on his behalf.
Where the supply of goods or of services is effected by a taxable person who is not established within the territory of the country and no legal instrument exists, with the country in which that taxable person is established, which organises mutual assistance similar to that laid down by Directives 76/308/EEC and 77/799/EEC, Member States may take steps to provide that the person liable for payment of the tax shall be a tax representative designated by the non-established taxable person. However, designation of a tax representative as person liable for payment of the tax may not take place where the non-established taxable person carries out only supplies of goods or of services which are exempt under Articles 13 and 15 of this Directive.
Member States may provide that someone other than the person liable for payment of the tax shall be held jointly and severally liable for payment of the tax, provided this option is applied without discrimination against non-established taxable persons.
2. On importation, value added tax shall be payable by the person or persons designated or accepted as being liable by the Member State into which the goods are imported.`
4. In Article 28h, Article 22 is amended as follows:
(a) In paragraph 1(c), the first indent is replaced by the following:
'- every taxable person, with the exception of those referred to in Article 28a(4), who within the territory of the country effects supplies of goods or of services giving him the right of deduction, other than provisions of services for which tax is payable solely by the customer or the recipient in accordance with Article 21(1)(b) and (c). However, Member States need not identify certain taxable persons referred to in Article 4(3).`
(b) Paragraph 7 is replaced by the following:
'7. Member States shall take the measures necessary to ensure that the tax representatives who, in accordance with Article 21(1), are considered to be liable to pay the tax instead of the taxable person comply with the obligations set out in this Article, relating to declaration and payment; they shall also take the measures necessary to ensure that those persons who, in accordance with Article 21(1), are held to be jointly and severally liable for the payment of the tax comply with the obligations relating to payment, set out in this Article.`
Article 2
When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
2. Member States shall communicate to the Commission the text of the provisions of national law which they adopt in the field governed by this Directive, and a table correlating the provisions of this Directive with the provisions of national law adopted for its implementation.
Article 3
Article 4
(1) OJ L 145, 13.6.1977, p. 1.
(2) OJ L 281, 17.10.1998, p. 31.
(3) OJ L 73, 19.3.1976, p. 18.
(4) OJ L 336, 27.12.1977, p. 15.
(5) COM(94) 471 final, 3.11.1994.