92/620/CEE: Decisión del Consejo, de 21 de diciembre de 1992, por la que se autoriza al Reino de los Países Bajos a aplicar medidas especiales de conformidad con lo dispuesto en las letras a) y b) del apartado 12 del artículo 22 de la Directiva 77/388/CEE
Section | Auto |
Issuing Organization | Comisión de las Comunidades Europeas |
DECISIÓN DEL CONSEJO de 21 de diciembre de 1992 por la que se autoriza al Reino de los Países Bajos a aplicar medidas especiales de conformidad con lo dispuesto en las letras a) y b) del apartado 12 del artículo 22 de la Directiva 77/388/CEE (92/620/CEE)
EL CONSEJO DE LAS COMUNIDADES EUROPEAS,
Visto el Tratado constitutivo de la Comunidad Económica Europea,
Vista la sexta Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, en materia de armonización de las legislaciones de los Estados miembros relativa a los impuestos sobre el volumen de negocios - Sistema común del Impuesto sobre el Valor Añadido: base imponible uniforme (1) y, en particular, su artículo 22,
Vista la propuesta de la Comisión,
Considerando que, en virtud del apartado 12 del artículo 22 de la Directiva 77/388/CEE, el Consejo, por unanimidad y a propuesta de la Comisión, puede autorizar a los Estados miembros a introducir medidas especiales que permitan simplificar las obligaciones relativas a la declaración prevista en la letra b) del apartado 6 del artículo 22; que el apartado 12 del artículo 22 dispone, asimismo, que dichas medidas de simplificación no deberán comprometer el control de las operaciones intracomunitarias y podrán adoptar la forma prevista en las letras a) y b) del referido apartado 12 del artículo 22;
Considerando que el Gobierno de los Países Bajos, mediante carta que tuvo entrada en la Comisión el 4 de agosto de 1992, solicitó autorización para aplicar medidas de simplificación que se corresponden con lo dispuesto en las letras a) y b) del apartado 12 del artículo 22;
Considerando que la autorización será temporal;
Considerando que la medida especial no afectará a los recursos propios de las Comunidades Europeas procedentes del Impuesto sobre el Valor Añadido,
HA ADOPTADO LA PRESENTE DECISIÓN:
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