Legal provisions of COM(2004)535 - Authorisation of Austria to derogate from Article 21 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes

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dossier COM(2004)535 - Authorisation of Austria to derogate from Article 21 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of ...
document COM(2004)535 EN
date November  2, 2004

Contents

Article 1

By way of derogation from Article 21(1)(a) of Directive 77/388/EEC, as amended by Article 28(g) thereof, the Republic of Austria is hereby authorised to designate the recipient of the supplies of goods referred to in Article 2 of this Decision as the person liable to pay VAT.

Article 2

In the following instances the recipient of the supply may be designated as the person liable to pay VAT:

1.the supply of goods provided as security by one VAT taxable person to another person in execution of that security;

2.the supply of goods following the cession of the reservation of ownership to an assignee and the exercising of this right by the assignee;

3.the supply of immovable property sold by the judgment debtor in a compulsory sale procedure to another person.

Article 3

This Decision shall expire on 31 December 2008.

Article 4

This Decision is addressed to the Republic of Austria.