Legal provisions of COM(2019)192 - Amendment of the VAT Directive and the Excise Directive as regards defence effort within the Union framework

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dossier COM(2019)192 - Amendment of the VAT Directive and the Excise Directive as regards defence effort within the Union framework.
document COM(2019)192 EN
date December 16, 2019

Contents

Article 1 - Amendments to Directive 2006/112/EC

Directive 2006/112/EC is amended as follows:

(1)in Article 22, the following paragraph is inserted before the first paragraph:

‘The application by the armed forces of a Member State taking part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy, for their use or for the use of the civilian staff accompanying them, of goods which they have not purchased subject to the general rules governing taxation on the domestic market of a Member State shall be treated as an intra-Community acquisition of goods for consideration, where the importation of those goods would not be eligible for the exemption provided for in point (ga) of Article 143(1).’;

(2)in Article 143(1), the following point is inserted:

‘(ga)the importation of goods into Member States by the armed forces of other Member States for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’;

(3)in Article 151(1), the following points are inserted:

‘(ba)the supply of goods or services within a Member State, intended either for the armed forces of other Member States for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;

(bb)the supply of goods or services to another Member State, intended for the armed forces of any Member State other than the Member State of destination itself, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’.

Article 2 - Amendment to Directive 2008/118/EC

In Article 12(1) of Directive 2008/118/EC, the following point is inserted:

‘(ba)by the armed forces of any Member State other than the Member State within which the excise duty is chargeable, for the use of those forces, for the civilian staff accompanying them or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’.

Article 3 - Transposition

1. Member States shall adopt and publish, by 30 June 2022, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately communicate the text of those measures to the Commission.

They shall apply those measures from 1 July 2022.

When Member States adopt those measures, 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.

2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

Article 4 - Entry into force

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Article 5 - Addressees

This Directive is addressed to the Member States.