Important legal notice
Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (Authorization of a derogation resquested by the Government of the United Kingdom)
Official Journal L 359 , 19/12/1986 P. 0059 - 0059
Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax
(Authorization of a derogation requested by the Government of the United Kingdom)
In its request dated 27 June 1986 and supplemented on 3 September 1986 following a request from the Commission for further information, the United Kingdom Government informed the Commission, pursuant to the above provisions, of its intention to introduce a measure derogating from the Sixth Directive.
The purpose of the measure, which replaces a previously notified derogation the scope of which was too broad, remains that of simplifying calculation of VAT in respect of long of long stays in hotels by assessing on a flat-rate basis the part of the service deemed to correspond to a letting of immovable property exempt under Article 13 (B) (b) (1) of Sixth VAT Directive (77/388/EEC) [1]. However, the measure will henceforth apply only to hotel services provided to individuals themselves occupying the accommodation in question. Accordingly, the previous provision is repealed.
The Commission informed the other Member States, by letter dated 9 October 1986, of the request submitted by the United Kingdom Government.
In accordance with Article 27 (4) of the Sixth Directive, the Council Decision authorizing this derogation will be deemed to have been adopted if, within two months of the other Member States being informed as described above, neither the Commission nor any Member State has requested that the matter be discussed by the Council.
As neither the Commission nor any Member State has raised the matter within the prescribed time, the Council Decision is deemed to have been adopted on 10 December 1986.
[1] OJ No L 145, 13. 6. 1977, p. 1.
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