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Official Journal of the European Union
15.2.2012
DECISIONS
COUNCIL IMPLEMENTING DECISION
of 10 February 2012
authorising Spain and France to introduce a special measure derogating from Article 5 of Directive
2006/112/EC on the common system of value added tax
(2012/85/EU)
THE COUNCIL OF THE EUROPEAN UNION,
(6) The
purpose
of
the
special
measure
is
therefore
to
simplify the procedure for collecting value added tax
Having regard to the Treaty on the Functioning of the European
on the construction of the underground electricity inter
Union,
connection.
Having regard to Council Directive 2006/112/EC of
28 November 2006 on the common system of value added
(7)
The derogation could affect the overall amount of the tax
tax ( 1 ), and in particular Article 395(1) thereof,
revenue of the Member States collected at the stage of
final consumption only to a negligible extent and has no
Having regard to the proposal from the European Commission,
negative impact on the Union’s own resources accruing
Whereas:
from valued added tax,
(1) By
letters
registered
with
the Commission on HAS ADOPTED THIS DECISION:
5 September 2011 and 13 September 2011 respectively,
Spain and France requested authorisation to introduce a
Article 1
special measure derogating from the provisions of
Directive 2006/112/EC in relation to the construction
By way of derogation from Article 5 of Directive 2006/112/EC,
of an underground electricity interconnection between
Spain and France are authorised to consider the underground
their respective electricity networks.
electricity interconnection between Santa Llogaia in Spain and
Baixas in France as being situated 50 % on the territory of Spain
(2) The
Commission
informed
the
other
Member
States
by and 50 % on the territory of France for the purposes of supplies
letters dated 25 October 2011 of the requests made by
of goods and services, intra-Community acquisitions of goods
Spain and France. By letters dated 27 October 2011, the
and importations of goods intended for its construction.
Commission notified Spain and France that it had all the
information necessary to consider the requests.
Article 2
(3) On
27
June
2008
an
agreement
was
signed
between This Decision shall take effect on the day of its notification.
Spain and France for the construction of an underground
electricity interconnection between Santa Llogaia in Spain
Article 3
and Baixas in France.
This Decision is addressed to the Kingdom of Spain and the
(4)
Through the special measure, the underground electricity
French Republic.
interconnection is to be treated as being situated 50 % in
Spain and 50 % in France for the purposes of supplies of
goods and services, intra-Community acquisition of
goods and importations of goods intended for its
Done at Brussels, 10 February 2012.
construction.
(5) In
the
absence
of
such
measure,
it
would
be
necessary,
For the Council
according to the principle of territoriality, to ascertain for
each supply whether the place of taxation was within
The President
Spain or France.
C. ANTORINI
( 1 ) OJ L 347, 11.12.2006, p. 1.

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