(1)

To combat VAT evasion more effectively, it is imperative that the Member States collect and exchange information on intra-Community transactions as rapidly as possible. A period of one month is the most appropriate response to this need, taking account of businesses′ accounting and financial periods and the objectives of reducing the administrative burden on businesses.

(2)

In view of the amendments to the period for declaring intra-Community transactions made by Council Directive 2008/117/EC of 16 December 2008 amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions (3), it is necessary to amend the references to that period in Council Regulation (EC) No 1798/2003 (4).

(3)

Since the objectives of the proposed action to tackle VAT evasion cannot be sufficiently achieved by the Member States, whose action in the matter depends on information collected by the other Member States, and can therefore, by reason of the need to involve all Member States, be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity, as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve those objectives.

(4)

Since the amendments contained in this Regulation are necessary to adapt Regulation (EC) No 1798/2003 to the measures provided for in Directive 2008/117/EC, with which the Member States have to comply by 1 January 2010, this Regulation must enter into force on the same date.

(5)

Regulation (EC) No 1798/2003 should therefore be amended accordingly,

1.

in Article 23, the second paragraph shall be replaced by the following:

‘The values referred to in point 2 of the first paragraph shall be expressed in the currency of the Member State providing the information and shall relate to the periods for submission of the recapitulative statements specific to each taxable person which are established in accordance with Article 263 of Directive 2006/112/EC.’;

2.

In Article 24, the second paragraph shall be replaced by the following:

‘The values referred to in point 2 of the first paragraph shall be expressed in the currency of the Member State providing the information and shall relate to the periods for submission of the recapitulative statements specific to each taxable person which are established in accordance with Article 263 of Directive 2006/112/EC.’;

3.

Article 25(1) and (2) shall be replaced by the following:

(1)

The quantities for which licence applications have been lodged by traditional importers and/or by new importers between 2 and 8 January 2009 pursuant to Article 8 of Commission Regulation (EC) No 1979/2006 of 22 December 2006 opening and providing for the administration of tariff quotas for preserved mushrooms imported from third countries (3) exceed the quantities available for products originating in China and other third countries.

(2)

It is therefore necessary to establish the extent to which the licence applications sent to the Commission no later than 15 January 2009 can be met,

(1)

The evasion of value added tax (VAT) has a significant impact on the Member States’ tax revenue and distorts economic activity in the single market by creating unjustified flows of goods and by placing goods on the market at abnormally low prices.

(2)

The shortcomings of the intra-Community VAT arrangements, and in particular the system for the exchange of information on supplies of goods within the Community, as laid down by Council Directive 2006/112/EC (3), are one of the causes of this tax evasion. In particular, the time that elapses between a transaction and the corresponding exchange of information under the VAT information exchange system is an obstacle to the effective use of that information to tackle fraud.

(3)

In order to combat VAT evasion effectively, it is necessary for the administration of the Member State in which the VAT is chargeable to receive information on intra-Community supplies of goods within a deadline not exceeding one month.

(4)

In order for the cross-checking of information to be useful for combating fraud, intra-Community transactions should be declared for the same tax period by both the supplier and the purchaser or customer.

(5)

In view of changes in the business environment and operative tools, it is desirable to ensure that these declarations can be made by simple electronic procedures in order to reduce the administrative burden to a minimum.

(6)

In order to preserve the balance between the Community’s objectives in combating tax evasion and reducing the administrative burden on economic operators, Member States should be allowed to authorise operators to submit on a quarterly basis the recapitulative statements concerning intra-Community supplies of goods where their amount is not significant. It is appropriate that Member States wishing to organise a progressive entry into application of this proposal could, on a transitory basis, set this amount at a higher level. Likewise, Member States should be allowed to authorise operators to submit the information on intra-Community supplies of services on a quarterly basis.

(7)

The impact of the speeding-up of the exchange of information on Member States’ ability to combat VAT fraud as well as the option mechanisms should be assessed by the Commission after one year of application of the new measures, in particular with a view to determine whether these option mechanisms should be maintained.

(8)

Since the objectives of the proposed action to tackle VAT evasion cannot be sufficiently achieved by the Member States, whose action in the matter depends on information collected by the other Member States, and can therefore, by reason of the need to involve all Member States, be better achieved at Community level, the Community may adopt measures in accordance with the principle of subsidiarity, as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.

(9)

Directive 2006/112/EC should therefore be amended accordingly.

(10)

In accordance with point 34 of the Interinstitutional Agreement on better law-making (4), Member States are encouraged to draw up, for themselves and in the interest of the Community, their own tables, which will, as far as possible, illustrate the correlation between this Directive and their transposition measures, and to make them public,

1.

Article 64(2) shall be replaced by the following:

2.

in Article 66, the following subparagraph shall be added:

‘The derogation provided for in the first paragraph shall not, however, apply to supplies of services in respect of which VAT is payable by the customer pursuant to Article 196.’;

3.

Article 263 shall be replaced by the following:

4.

Article 264(2) shall be replaced by the following:

5.

Article 265(2) shall be replaced by the following:

(1)

The Commission has adopted a Community Strategy Concerning Mercury (1).

(2)

Action 9 of the Strategy stipulates the storage of mercury from the chlor-alkali industry and commits the Commission to explore the scope for an agreement with industry.

(3)

On 24 June 2005, the Council adopted positive Conclusions on the Strategy, inviting the Commission to pursue the safe storage or disposal of mercury, inter alia, from the chlor-alkali industry to a timescale consistent with the intended phase out of mercury exports.

(4)

On 14 March 2006, the European Parliament adopted a Resolution welcoming the Strategy, asking the Commission to take action ensuring that all mercury coming from the chlor-alkali industry is safely stored.

(5)

The European Parliament and the Council adopted Regulation (EC) No 1102/2008 of 22 October 2008 on the banning of exports of metallic mercury and certain mercury compounds and mixtures and the safe storage of metallic mercury (2).

(6)

Euro Chlor, the association of the chlor-alkali industry in Europe, with the support of its member companies, has adopted a commitment on the safe storage of mercury that is no longer needed in the chlor-alkali production process (decommissioned mercury). All companies of the chlor-alkali industry operating within the Community can sign up to this commitment on objective and non-discriminatory terms.

(7)

The Commission is satisfied with the undertakings given by Euro Chlor in its commitment which complements the provisions of the Regulation.

(8)

The commitment fulfils the criteria laid down in the Communication from the Commission on Environmental Agreements at Community Level within the Framework of the Action Plan on the Simplification and Improvement of the Regulatory Environment (3),