HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 163/26
EN
Official Journal of the European Union
23.6.2011
COUNCIL IMPLEMENTING DECISION
of 20 June 2011
authorising Romania to introduce a special measure derogating from Article 193 of Directive
2006/112/EC on the common system of value added tax
(2011/363/EU)
THE COUNCIL OF THE EUROPEAN UNION,
costs or run any risk as to legal certainty, the goods
covered by the special measure should be determined
Having regard to the Treaty on the Functioning of the European
by using the combined nomenclature laid down in
Union,
Council Regulation (EEC) No 2658/87 of 23 July 1987
on the tariff and statistical nomenclature and on the
Having regard to Council Directive 2006/112/EC of
Common Customs Tariff ( 2 ).
28 November 2006 on the common system of value added
tax ( 1 ), and in particular Article 395(1) thereof,
(7) The
special
measure
is
justified
and
proportionate
to
the
objectives pursued. It is of fixed duration and concerns
Having regard to the proposal from the European Commission,
only a number of clearly designated products that are not
normally used in the unaltered state for final
Whereas:
consumption and have been the subject of tax evasion
activities that have caused a substantial loss of VAT
revenue. Given the scale of this lost tax revenue, the
(1) By
letters
registered
at
the
Commission
on
4
November
2009, 2 July 2010, 26 July 2010 and 20 December
measure should be adopted as soon as possible.
2010, Romania requested authorisation, for a period of
2 years, to designate as liable to value added tax (VAT)
(8) The
special
measure
will
not
affect
the
overall
amount
of
the taxable persons to whom supplies of certain cereals
VAT revenue of Romania collected at the stage of final
and oilseeds are made, by way of derogation from
consumption and will have no adverse impact on the
Article 193 of Directive 2006/112/EC. It has said that
Union’s own resources accruing from VAT,
it will not seek renewal of this authorisation.
HAS ADOPTED THIS DECISION:
(2) The
Commission
forwarded
Romania’s
request
to
the
other Member States by letter of 15 March 2011. By
Article 1
letter of 22 March 2011, the Commission notified
Romania that it had all the information it considered
By way of derogation from Article 193 of Directive
necessary for appraisal of the requests.
2006/112/EC, Romania is hereby authorised to designate as
the person liable to pay VAT the taxable recipient of supplies
(3) Romania
has
found
cases
of
tax
evasion
in
the
trade
in of the following goods, as set out in the combined nomen
certain unprocessed agricultural products, cereals and
clature established by Regulation (EEC) No 2658/87:
oilseeds. Some operators do not pay VAT to the
Treasury after delivering their products, especially if
they have acquired them without payment of input tax.
CN code Product
Their customers, however, are entitled to deduct the VAT
1001 10 00 Durum
wheat
as they are in possession of a valid invoice.
1001 90 10 Spelt
for
sowing
(4) Designating
the
taxable
person
to
whom
the
goods
are
supplied as liable for the VAT instead of the supplier
ex 1001 90 91 Common
wheat,
seed
would be a temporary emergency measure that would
put an end to this form of evasion. Application of that
ex 1001 90 99 Other
spelt
and
common
wheat,
not
for
sowing
special measure for 2 years should give Romania time to
introduce in the agricultural sector definitive measures
1002 00 00 Rye
compatible with Directive 2006/112/EC that would
prevent and combat this form of evasion.
1003 00 Barley
(5) To
prevent
the
fraudulent
activity
being
transferred
to
the 1005 Maize
processing stage of food or industrial goods, or to other
products, Romania should introduce at the same time
1201 00 Soya
beans,
whether
or
not
broken
appropriate declaration and control measures and notify
the Commission thereof.
1205
Rape or colza seeds, whether or not broken
1206 00 Sunflower
seeds,
whether
or
not
broken
(6) To
ensure
that
the
special
measure
applies
only
to
unpro
cessed agricultural products and that the taxable persons
1212 91 Sugar
beet
concerned do not incur disproportionate administrative
( 1 ) OJ L 347, 11.12.2006, p. 1.
( 2 ) OJ L 256, 7.9.1987, p. 1.

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EN
23.6.2011 Official
Journal
of
the
European
Union L
163/27
Article 2
It shall apply from 1 June 2011 until 31 May 2013.
The authorisation provided for in Article 1 is subject to
Article 4
Romania’s introducing declaration obligations and appropriate
and effective control measures with respect to taxable persons
This Decision is addressed to Romania.
who supply the goods to which that authorisation applies.
Romania shall notify the Commission of the introduction of the
Done at Luxembourg, 20 June 2011.
obligations and measures referred to in the first paragraph.
For the Council
Article 3
The President
This Decision shall take effect on the date of its notification.
MATOLCSY Gy.

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