Legal provisions of COM(2001)42 - Authorisation of Austria to derogate from Article 11 of Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

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dossier COM(2001)42 - Authorisation of Austria to derogate from Article 11 of Sixth Council Directive 77/388/EEC on the harmonisation of the laws ...
document COM(2001)42 EN
date March 19, 2001


Contents

Article 1

By derogation from Article 11 of Directive 77/388/EEC, the Republic of Austria is hereby authorised to tax, from 1 January 2001 to 31 December 2005, international passenger transport carried out by taxable persons not established in Austria by means of motor vehicles not registered in Austria under the following conditions:

- the distance covered in Austria shall be taxed on the basis of an average taxable amount per person and per kilometre;

- the system shall apply to all taxable persons not established in Austria, whatever the country in which their place of business is established;

- the system shall not involve fiscal controls at frontiers between Member States.

Article 2

This Decision is addressed to the Republic of Austria.