Considerations on 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 - Main contents
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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 ... |
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document | COM(2001)42 ![]() |
date | March 19, 2001 |
(2) By letter registered by the Secretariat-General of the Commission on 25 August 2000, the Republic of Austria requested authorisation to extend application of a special measure derogating from Article 11 of the said Directive.
(3) In accordance with Article 27 of the Directive, the other Member States have been notified of the Republic of Austria's request, by letter dated 4 December 2000.
(4) The special measure is a simplified tax regime for international passenger transport carried out by taxable persons not established in Austria by means of motor vehicles not registered in Austria. VAT is collected through payment at the border of an amount calculated on the basis of an average taxable amount per person and per kilometre.
(5) The Republic of Austria was authorised to apply this special measure until 31 December 2000 under the 1994 Act of Accession.
(6) The special measure is a simplification measure satisfying the conditions of Article 27 of Directive 77/388/EEC, provided that it applies to all operators not established in Austria that fulfil the same conditions, regardless of their country of establishment.
(7) The authorisation should be accorded, with the abovementioned proviso, until 31 December 2005 when the appropriateness of the derogation will be reviewed.