Directiva 94/76/CE del Consejo de 22 de diciembre de 1994 por la que se modifica la Directiva 77/388/CEE mediante la introducción de medidas transitorias aplicables, en el marco de la ampliación de la Unión Europea el 1 de enero de 1995, en materia de impuesto sobre el valor añadido
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DIRECTIVA 94/76/CE DEL CONSEJO de 22 de diciembre de 1994 por la que se modifica la Directiva 77/388/CEE mediante la introducción de medidas transitorias aplicables, en el marco de la ampliación de la Unión Europea el 1 de enero de 1995, en materia de impuesto sobre el valor añadido
EL CONSEJO DE LA UNIÓN EUROPEA,
Visto el Tratado de adhesión de 1994 y, en particular, sus artículos 2 y 3, así como el Acta de adhesión de 1994 y, en particular, su artículo 169,
Vista la propuesta de la Comisión,
Considerando que, sin perjuicio de las disposiciones particulares previstas en el capítulo IX del Anexo XV del Acta de adhesión, el régimen común del impuesto sobre el valor añadido se aplicará a los nuevos Estados miembros a partir de la fecha de entrada en vigor del Tratado de adhesión;
Considerando que la supresión, en esa fecha, de la imposición a la importación y de la desgravación a la exportación de los intercambios entre la Comunidad en su composición actual y los nuevos Estados miembros, así como entre dichos Estados, hace necesaria la adopción de medidas transitorias con objeto de garantizar la neutralidad del sistema común del impuesto sobre el valor añadido y de evitar situaciones de doble imposición o de no imposición;
Considerando que dichas medidas deberán responder a preocupaciones afines a las que inspiraron las disposiciones adoptadas con motivo de la realización del mercado interior el 1 de enero de 1993 y, en particular, a las disposiciones del artículo 28 decimoquinto de la Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, en materia de armonización de las legislaciones de los Estados miembros relativas a los impuestos sobre el volumen de negocios - Sistema común del impuesto sobre el valor añadido: base imponible uniforme (1);
Considerando que en materia de aduanas, un bien se considerará en libre práctica en la Comunidad ampliada cuando pueda demostrarse que ya se hallaba en libre práctica en la Comunidad actual o en los nuevos Estados miembros antes de la adhesión; que de ello convendría extraer las consecuencias pertinentes y, en especial, de lo dispuesto en los apartados 1 y 3 del artículo 7 y el apartado 3 del artículo 10 de la Directiva 77/388/CEE;
Considerando que, en particular, es conveniente regular las situaciones en que los bienes han sido colocados, antes de la adhesión, bajo uno de los regímenes contemplados en las letras a) a d) del punto B del apartado 1...
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