Formex markup of a Council decision

Dr. Holger BagolaPublications Office

Directorate A ‘OJ and Access to Legislation’‘Methodology and development’

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Document

Annex

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• Metadata<BIB.DOC>

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<NO.OJ>331</NO.OJ>

<DATE ISO="20021207">20021207</DATE>

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• Description of Formex delivery<FMX>

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• Description of paper delivery<PAPER>

<VOLUME.PAPER><ITEM.VOLUME REF.NO.SEQ="014">

<NO.L2>2002/954/EC</NO.L2><TITLE ID.TITLE="T0001">

<TI><P>Council Decision of 3

December 2002 extending the period of application of Decision 2000/185/EC authorising Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC</P>

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• Description of PDF delivery<PDF>

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Description of contents<?xml version="1.0" encoding="utf-8"?><ACT xmlns:fmx="http://opoce" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

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• Metadata<BIB.INSTANCE>

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Description of contents• Title of the decision

<TITLE><TI>

<P><HT TYPE="UC">Council Decision</HT>

</P><P>of <DATE ISO="20021203">3 December

2002</DATE></P><P>extending the period of application of Decision

2000/185/EC authorising Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC</P>

<P>(2002/954/EC)</P></TI>

</TITLE>

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• Preamble<PREAMBLE>

<PREAMBLE.INIT>THE COUNCIL OF THE EUROPEAN UNION,</PREAMBLE.INIT>

• References to basic legislation<GR.VISA>

<VISA>Having regard to the Treaty establishing the European Community,</VISA>

<VISA>Having regard to Council Directive 77/388/EEC of <DATE ISO="19770517">17 May 1977</DATE> on the harmonisation of the laws of the Member States relating to turnover taxes - common system of value-added tax: uniform basis of assessment<NOTE NOTE.ID="E0001" TYPE="FOOTNOTE" NUMBERING="ARAB">

<P><REF.DOC.OJ COLL="L"

NO.OJ="145" DATE.PUB="19770613" PAGE.FIRST="1">OJ L 145, 13.6.1977, p. 1</REF.DOC.OJ>. Directive as last amended by Directive 2002/38/EC (<REF.DOC.OJ COLL="L" NO.OJ="128" DATE.PUB="20020515" PAGE.FIRST="41">OJ L 128, 15.5.2002, p. 41</REF.DOC.OJ>).</P>

</NOTE>, and in particular Article 28(6) thereof,</VISA>

<VISA>Having regard to the proposal from the Commission,</VISA>

</GR.VISA>

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• Recitals<GR.CONSID>

<GR.CONSID.INIT>Whereas:</GR.CONSID.INIT><CONSID>

<NP><NO.P>(1)</NO.P><TXT>Under Council Decision

2000/185/EC<NOTE NOTE.ID="E002“ TYPE="FOOTNOTE" NUMBERING="ARAB">

<P>

<REF.DOC.OJ COLL="L" NO.OJ="059" DATE.PUB="20000304" PAGE.FIRST="10">OJ L 59, 4.3.2000, p. 10</REF.DOC.OJ>.</P>

</NOTE>, Belgium, Greece, Spain, France, Italy, Luxembourg, the Netherlands, Portugal and the United Kingdom are authorised to apply, up to <DATE ISO="20021231">31 December 2002</DATE>, a reduced rate of VAT on the labour-intensive services for which they submitted an application.</TXT>

</NP></CONSID>

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<CONSID><NP>

<NO.P>(2)</NO.P><TXT>Based on the reports to be drawn up

by <DATE ISO="20021001">1 October 2002</DATE> by the Member States that have applied such reduced VAT rates, the Commission is required to submit a global evaluation report to the European Parliament and the Council by <DATE ISO="20021231">31 December 2002</DATE>, accompanied if necessary by a proposal for a final decision on the rate to be applied to labour-intensive services.</TXT>

</NP></CONSID><CONSID>

<NP><NO.P>(3)</NO.P><TXT>In view of the time needed to produce

a thorough global evaluation of the national reports, the maximum period of application set for this measure in Directive 77/388/EEC has been extended.</TXT>

</NP></CONSID>

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<CONSID><NP>

<NO.P>(4)</NO.P><TXT>The period of application of

Decision 2000/185/EC should also be extended,</TXT></NP>

</CONSID></GR.CONSID><PREAMBLE.FINAL>HAS ADOPTED THIS

DECISION:</PREAMBLE.FINAL></PREAMBLE>

Description of contents• Enacting terms

<ENACTING.TERMS><ARTICLE IDENTIFIER="001">

<TI.ART>Article 1</TI.ART><ALINEA>

<P>Decision 2000/185/EC is hereby amended as follows:</P>

<LIST TYPE="ARAB"><ITEM>

<NP><NO.P>1.</NO.P><TXT>in the first

subparagraph of Article 1 <QUOT.START ID="QS0001" REF.END="QE0001" CODE="2018"/>three years running from <DATE ISO="20000101">1 January 2000</DATE> to <DATE ISO="20021231">31 December 2002</DATE>

<QUOT.END ID="QE0001" REF.START="QS0001" CODE="2019"/> shall be replaced by <QUOT.START ID="QS0002" REF.END="QE0002" CODE="2018"/>four years running from <DATE ISO="20000101">1 January 2000</DATE> to <DATE ISO="20031231">31 December 2003</DATE>

<QUOT.END ID="QE0002" REF.START="QS0002" CODE="2019"/>;</TXT>

</NP></ITEM>

Description of contents<ITEM>

<NP><NO.P>2.</NO.P><TXT>in the second

subparagraph of Article 3, <QUOT.START ID="QS0003" REF.END="QE0003" CODE="2018"/>

<DATE ISO="20021231">31 December 2002</DATE>

<QUOT.END ID="QE0003" REF.START="QS0003" CODE="2019"/> shall be replaced by <QUOT.START ID="QS0004" REF.END="QE0004" CODE="2018"/>

<DATE ISO="20031231">31 December 2003</DATE>

<QUOT.END ID="QE0004" REF.START="QS0004" CODE="2019"/>.</TXT>

</NP></ITEM>

</LIST></ALINEA>

</ARTICLE>

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<ARTICLE IDENTIFIER="002"><TI.ART>Article 2</TI.ART><ALINEA>This Decision is addressed to the Kingdom of

Belgium, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Portuguese Republic and the United Kingdom of Great Britain and Northern Ireland.</ALINEA>

</ARTICLE></ENACTING.TERMS>

Description of contents• Final

<FINAL><SIGNATURE>

<PL.DATE><P>Done at Brussels, <DATE ISO="20021203">3

December 2002</DATE>.</P>

</PL.DATE><SIGNATORY>

<P><HT TYPE="ITALIC">For the Council</HT>

</P><P>

<HT TYPE="ITALIC">The President</HT></P><P>

<HT TYPE="UC">T. Pedersen</HT></P>

</SIGNATORY></SIGNATURE>

</FINAL></ACT>