amended, relating to tax-free allowances for travellers
A large majority of the Committee considers that Article 6 of Directive 69/169/EEC also applies to equipment for means of private transport use and that exemption must be granted by the exporting country if the conditions provided for by the above mentioned Article are fulfilled.
II. REFUND OF VAT TO GREEK FIRMS UNDER THE EIGHTH VAT DIRECTIVE
The Committee unanimously agreed that the provisions of the Eighth VAT Directive should apply to Greek firms provided that the Greek tax authorities were able to certify that such firms carried out business activities and were subject to turnover tax.
ATTENTION: Please bear in mind that guidelines issued by the VAT Committee are merely views of
a consultative committee. They do not constitute an official interpretation of EU law and do not necessarily have the agreement of the European Commission. They do not bind the European Commission or the Member States who are free not to follow them.
Reproduction of this document is subject to mentioning this Caveat.
33
GUIDELINES
RESULTING FROM THE16
TH MEETINGof 30 November-1 December 1983XV/40/84 (1/1)
II. QUESTIONS ON THE INTERPRETATION OF THE SIXTH DIRECTIVE
a) Place of taxation of international telecommunications services supplies
The Committee held unanimously that the place of supply of international telecommunications services is in the country of the person paying for the communication (rule of the place where the supplier has established his business).
b) Taxable amount for certain passenger transport operations
A large majority of the Committee felt for practical reasons that, where, in the case of passengers travelling by sea or air between departure and arrival points situated in the same Member State, part of the journey is made through international waters or above the territory of another State, such journeys should be deemed to take place entirely within the Member State concerned.
c) Place of taxation of the hiring of railway wagons
The Committee unanimously considered that, in accordance with Article 9(1) of the Sixth Directive, the hiring of railway wagons must be taxed in the place where the supplier of the service had physically and effectively established his business. It also took the view that where the lessor invoiced for VAT a lessee established in another Member State, the Eighth Directive was applicable.
d) Territorial scope of VAT in respect of certain services supplied by travel agents acting as intermediaries: application of Article 9 of the Sixth Directive
On the specific case of an owner of a holiday home situated in Member State A who lets it to a travel agent in Member State B, with the agent acting as intermediary and receiving his commission from the owner, the overwhelming majority of the Committee considered that, as VAT law stood at present, Article 9(2)(a) must apply. The Committee also agreed to determine the scope of Article 26 and of associated problems which might follow in connection with Article 9, and if necessary to re-examine the situation.
e) Application of the Eighth Directive
The great majority of the Committee took the view that the Member States could opt for a procedure parallel to that of the Eighth Directive in order to refund the tax, in respect of all cases to which Article 21(1)(a) of the Sixth Directive applied whether occasional activities or not.
GUIDELINES
RESULTING FROM THE17
TH MEETING of 4-5 July 1984XV/243/84 (1/3)
II. QUESTIONS RAISED ON THE INTERPRETATION OF THE SIXTH DIRECTIVE
a) Tax-free importation of tax stickers for motorway users sold on behalf of the Swiss Confederation
The Committee held unanimously that the importation of Swiss Confederation tax stickers for motorway users should not be taxed because these stickers did not correspond to a taxable transaction within the country of importation.
The Committee was unanimously in favour of exempting the commission on the sale of such stickers on the basis of Article 15(14) (or 15(10)) of the Sixth Directive.
b) Personal services supplied to ship passengers. Application of Article 9 of the Sixth Directive The great majority considered that, for practical reasons, all services supplied on board ships sailing in internal waters and occasionally using international waters should be taxed, while the same services supplied on board ships sailing in international waters and using territorial waters for a short part of their journey should be exempt.
Two delegations reserved their position.
c) Application of Article 13(B)(d)(6) of the Sixth Directive to “special investment funds”
The Committee held unanimously that only the activities of undertakings with a contractual structure could give rise to a chargeable event for VAT purposes and hence to the application of Article 13(B)(d)(6).
d) Tax treatment of the hiring of railway wagons between railway undertakings in the Member States
The Committee was almost unanimous in considering that Article 15(13) should be applied to the hiring of goods wagons.
ATTENTION: Please bear in mind that guidelines issued by the VAT Committee are merely views of
a consultative committee. They do not constitute an official interpretation of EU law and do not necessarily have the agreement of the European Commission. They do not bind the European Commission or the Member States who are free not to follow them.
Reproduction of this document is subject to mentioning this Caveat.
35