Legal provisions of COM(2003)234 - Amendment of Directive 77/388/EEC as regards VAT on services provided in the postal sector - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2003)234 - Amendment of Directive 77/388/EEC as regards VAT on services provided in the postal sector. |
|---|---|
| document | COM(2003)234  |
| date | May 5, 2003 |
Article 1
(1) In Article 9 the following paragraph 2a is inserted:
"By way of derogation from paragraph 2(b), the standard postal services relating to any addressed envelopes or packages, of ordinary correspondence, direct mail, books, catalogues and newspapers, which individually weigh no more than 2 kg, shall be deemed to be supplied within the country in which transport commences, save where the collection and delivery are paid for by the recipient, in which case any such item shall be deemed to be supplied at the place of delivery.
For the purposes of this Directive, 'standard postal services' means the traditional basic service supplied to the sender of the mail, including deliveries in the fastest standard category, where more than one category exists, and the delivery of items registered or recorded, but not any express delivery services or services provided by sub contractors, or any services relating to terminal dues within the meaning of Article 2(15) of Directive 97/67/EC of the European Parliament and of the Council . An addressed envelope or package is one on which is marked a named person at a given address."
OJ L 15, 21.1.1998, p. 14.
(2) Article 13 is amended as follows:
a) In Title A, paragraph 1(a) is deleted;
b) In Title B, point (e) is replaced by the following:
"e) the supply at face value of fiscal stamps and other similar stamps other than postage stamps;"
(3) In Article 15, point (13) is replaced by the following:
"13. the supply of services, including transport and ancillary operations, but excluding the supply of services exempted in accordance with Article 13 and standard postal services relating to any addressed envelopes or packages, of ordinary correspondence, direct mail, books, catalogues and newspapers, which individually weigh no more than 2 kg, where they are directly linked to the export of goods or the import of goods covered by Article 7(3) or Article 16(1), Title A."
(4) In Title XIV the following Article 26d shall be added:
"Article 26 - d Special Scheme for Postal Operators
Where Member States apply a reduced rate for postal services in accordance with Article 12(3)(a) and Annex H, category 18, they may, without prejudice to other Community provisions and under conditions which they may determine in order to prevent any possible evasion, avoidance or abuse, allow the amount of tax due to be determined on the basis of the numbers of items transported.In order to avoid double taxation, Member States adopting such a scheme may vary the treatment of postage stamps to such an extent as they see fit in order to ensure that only the postal services are taxed.
Where such a regime is adopted, Member States shall include suitable provision for any taxable person who, as a customer of the postal service provider, has a right of deduction under Article 17."
(5) In Annex F, Category 5 is deleted.
(6) In Annex H, the following category is added:
"18. Standard postal services relating to any addressed envelopes or packages, of ordinary correspondence, direct mail, books, catalogues and newspapers, where that item individually weighs no more than 2 Kg, that being a fixed ceiling for the purposes of exercising this option."
Article 2
When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.
Article 3
Article 4