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28.11.

2000 EN Official Journal of the European Communities C 337 E/63

Proposal for a regulation of the European Parliament and of the Council amending Regulation
(EEC) No 218/92 on administrative cooperation in the field of indirect taxation (VAT)

(2000/C 337 E/06)


COM(2000) 349 final  2000/0147(COD)

(Submitted by the Commission on 7 July 2000)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE the administrative cooperation between national adminis-
EUROPEAN UNION, trations in the field of indirect taxation. The present
amendment serves the same objective,

Having regard to the Treaty establishing the European


Community, and in particular Article 95 thereof, (6) Provisions concerning the Committee procedure should be
amended to take account of Council Decision
1999/468/EC (2) of 28 June 1999 laying down the
Having regard to the proposal from the Commission, procedures for the exercise of implementing power
conferred on the Commission.

Having regard to the opinion of the Economic and Social


Committee, (7) Regulation (EEC) No 218/92 should therefore be amended
accordingly,

Having regard to the opinion of the Committee of the Regions,

HAVE ADOPTED THIS REGULATION:


Acting in accordance with the procedure laid down in Article
251 of the Treaty.
Article 1
Whereas: Regulation (EEC) No 218/92 is amended as follows:

(1) In order to ensure the correct application of Article 9(2)(f) 1. In Article 2, the ninth indent is replaced by the following:
of Council Directive 77/388/EEC (1), the supplier must have
verified, by a consistent set of data from an independent > ?intra-Community supply of services@ shall mean any
source, that his customer is a taxable person established in supply of services covered by Article 9(2)(e) and (f) or by
the Community. Article 28b (C), (D), (E) or (F) of Directive 77/388/EEC,A;

(2) Such a consistent set of data is available in Member States


2. In Article 4(1), fourth sentence, the words >Under the
in the form of electronic data bases which contain a
procedure laid down in Article 10A are replaced by the
register of persons to whom value added tax identification
words >Under the procedure referred to in Article 10(2)A;
numbers have been issued in that Member State.

(3) It is necessary that the procedures for confirmation of the 3. In Article 6, paragraph 4 is replaced by the following
validity of the value added tax identification number of any
specified person should include those involved in the >4. The competent authority of each Member State shall
supply of certain services by electronic means. ensure that persons involved in the intra-Community supply
of goods or of services are allowed to obtain confirmation
of the validity of the value added tax identification number
(4) It is accordingly necessary to extend the common system of any specified person. Subject to conditions which they
for the exchange of certain information on intra- lay down, the Commission in accordance with the
Community transaction provided for in Article 6 of Regu- procedure referred to in Article 10(2) shall allow for such
lation (EEC) No 218/92. confirmation to be furnished by electronic means.A;

(5) The purpose of Regulation (EEC) No 218/92 is not 4. In the second subparagraph of Article 7(1), the words >In
harmonisation of fiscal provisions, but to ensure the accordance with the procedure laid down in Article 10A are
proper functioning of the internal market by enhancing replaced by the words >In accordance with the procedure
referred to in Article 10(2)A;
(1) OL L 145, 13.6.1977, p. 1, as last amended by Council Directive
1999/85/EC. (2) OJ L 184, 17.7.1999, p. 23.
C 337 E/64 EN Official Journal of the European Communities 28.11.2000

5. Article 10 is replaced by the following: 3. The period provided for in Article 5(6) of Decision
1999/468/EC shall be three months.A
>Article 10

1. The Commission shall be assisted by a Standing


Committee on Administrative Cooperation in the field of Article 2
Indirect Taxation (hereinafter referred to as ?the
Committee@), composed of representative of the Member This regulation shall enter into force on the seventh day
States and chaired by the representative of the Commission. following its publication in the Official Journal of the European
Communities.

2. Where reference is made to this paragraph, the regu-


latory procedure laid down in Article 5 of Decision
1999/468/EC shall apply, in compliance with Article 7(3) This regulation shall be binding in its entirety and directly
thereof. applicable in all Member States.