Legal provisions of COM(2002)688 - Amendment of Directive 77/388/EEC as regards the rules on the place of supply of electricity and gas - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2002)688 - Amendment of Directive 77/388/EEC as regards the rules on the place of supply of electricity and gas. |
|---|---|
| document | COM(2002)688  |
| date | October 7, 2003 |
Article 1
1. in Article 8(1), the following points are added:
"(d) in the case of the supply of gas through the natural gas distribution system, or of electricity, to a taxable dealer: the place where that taxable dealer has established his business or has a fixed establishment for which the goods are supplied, or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.
'Taxable dealer' for the purposes of this provision means a taxable person whose principal activity in respect of purchases of gas and electricity is reselling such products and whose own consumption of these products is negligible.
(e) in the case of the supply of gas through the natural gas distribution system, or of electricity, where such a supply is not covered by point (d): the place where the customer has effective use and consumption of the goods. Where all or part of the goods are not in fact consumed by this customer, these non consumed goods are deemed to have been used and consumed at the place where he has established his business or has a fixed establishment for which the goods are supplied. In the absence of such a place of business or fixed establishment, he is deemed to have used and consumed the goods at the place where he has his permanent address or usually resides.";
2. in Article 9(2)(e), the following indent is inserted after the eighth indent:
"- the provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other directly linked services.";
3. in Article 14(1), the following point is added:
"(k) import of gas through the natural gas distribution system, or of electricity.";
4. Article 21(1)(a), in the version set out in Article 28g, is replaced by the following:
"(a) the taxable person carrying out the taxable supply of goods or of services, except for the cases referred to in (b), (c) and (f). Where the taxable supply of goods or of services is effected by a taxable person who is not established within the territory of the country, Member States may, under the conditions determined by them, lay down that the person liable to pay tax is the person for whom the taxable supply of goods or of services is carried out;"
5. in Article 21(1), in the version set out in Article 28g, the following point is added:
"(f) persons who are identified for value added tax purposes within the territory of the country and to whom goods are supplied under the conditions set out in Article 8(1)(d) or (e), if the supplies are carried out by a taxable person not established within the territory of the country.";
6. in Article 22(1)(c), in the version set out in Article 28h, the first intent 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 supplies of goods or of services for which tax is payable solely by the customer or the recipient in accordance with Article 21(1)(a), (b), (c) or (f). However, Member States need not identify certain taxable persons referred to in article 4(3),";
7. in Article 28a(5)(b) the following indent is added:
"- the supply of gas through the natural gas distribution system, or of electricity, under the conditions set out in Article 8(1)(d) or (e)."