Commission report to the Council presented in accordance with Article 3 of the Council Decision 89/683/EEC of 21 December 1989. Application of a measure derogating from Article 2 of the sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax. Proposal for a Council Decision authorizing the French Republic to extend the application of a measure derogating from Article 2 of the sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes.

Abstract

By Council Decision 89/683/EEC of 21 December 1989,1 France was authorized, on the basis of Article 27 of the sixth VAT Directive and following the entry into force of the eighteenth VAT Directive, to introduce special VAT arrangements derogating from the sixth Directive in respect of taxable transactions involving fresh industrial waste and recuperable material. Pursuant to Article 1 of that Decision, the authorization expires on 31 December 1992. In addition, Article 3 of the Decision stipulates that the Commission is to present to the Council, prior to the date of expiry of the derogation, a report on its application, accompanied, where appropriate, by a proposal for a Council Decision providing for its extension. The purpose of the present report is, therefore, to give an account of the application of that derogation and to examine. the request for an extension of that derogation s~bmitted by the French Republic'by ietter registered by the Secretariat-General of the Commission on 22 October 1992