HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 274/26
EN
Official Journal of the European Union
9.10.2012
DECISIONS
COUNCIL IMPLEMENTING DECISION
of 4 October 2012
authorising Hungary to introduce a special measure derogating from Article 193 of Directive
2006/112/EC on the common system of value added tax
(2012/624/EU)
THE COUNCIL OF THE EUROPEAN UNION,
(5)
Designating the taxable person to whom the goods are
supplied as liable for payment of VAT instead of the
Having regard to the Treaty on the Functioning of the European
supplier, would be a temporary emergency measure
Union,
that would remove the opportunity to engage in that
form of tax evasion. For the measure to be effective it
should cover the 2012 harvest. It should end after a
Having regard to Council Directive 2006/112/EC of
period of two years, which should be sufficient for
28 November 2006 on the common system of value added
Hungary to introduce in the agricultural sector definitive
tax ( 1 ), and in particular Article 395(1) thereof,
measures compatible with Directive 2006/112/EC that
would prevent and combat this form of tax evasion.
Having regard to the proposal from the European Commission,
Whereas:
(6) To
prevent
tax
evasion
being
transferred
to
the

processing stage of the products, to other products or
sectors, Hungary should introduce suitable control
(1) By
letter
registered
at
the
Commission
on
3
February
measures and reporting obligations and notify the
2012, Hungary requested authorisation to derogate,
Commission thereof.
from 1 July 2012 and for a period of two years, from
the provisions of Article 193 of Directive 2006/112/EC
governing the person liable for payment of value added
(7) In
order
to
ensure
that
the
special
measure
only
applies
tax (VAT) to the tax authorities. In that letter, Hungary
to certain specific agricultural products and to guarantee
mentioned that it will not seek renewal of that authori
its legal certainty, the goods covered by the special
sation.
measure should be determined by using the combined
nomenclature laid down in Council Regulation (EEC) No
(2) In
accordance
with
the
second
subparagraph
of
2658/87 of 23 July 1987 on the tariff and statistical
Article 395(2) of Directive 2006/112/EC, the
nomenclature and on the Common Customs Tariff ( 2 ).
Commission informed the other Member States, by
letter dated 26 April 2012, of the request made by
Hungary and, by letter dated 2 May 2012, notified
(8) The
special
measure
is
proportionate
to
the
objectives
Hungary that it had all the information it considered
pursued since it is limited in time and not intended to
necessary for the appraisal of the request. The
apply generally, but only to a number of carefully
Commission presented its proposal for authorisation of
specified products that are normally not destined for
the derogation to the Council on 29 June 2012.
final consumption in unaltered state, and in relation to

which tax evasion has caused substantial loss of VAT
revenue.
(3) The
person
liable
for
payment
of
VAT
is,
as
a
general
rule, the taxable person supplying the goods, in
accordance with Article 193 of Directive 2006/112/EC.
(9) The
special
measure
will
have
no
adverse
impact
on
the
The purpose of the derogation requested by Hungary is
Union’s own resources accruing from VAT,
to place that liability, for a limited period, on the taxable
person to whom supplies of certain unprocessed agri
cultural products in the sectors of cereals and oilseeds
HAS ADOPTED THIS DECISION:
are made.
Article 1
(4)
Within those sectors, Hungary has noted that a number
of traders engage in different forms of tax evasion, both
By way of derogation from Article 193 of Directive
domestically and in intra-Community trade, by not
2006/112/EC, Hungary is hereby authorised to designate as
paying to the tax authorities the VAT which they have
the person liable for the payment of VAT, the taxable person
charged on their supplies. Their customers, in so far as
to whom the following supplies of goods, as set out in the
they are taxable persons with a full right of deduction,
combined nomenclature established by Regulation (EEC) No
remain entitled to deduct the VAT.
2658/87, are made:
( 1 ) OJ L 347, 11.12.2006, p. 1.
( 2 ) OJ L 256, 7.9.1987, p. 1.

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EN
9.10.2012 Official
Journal
of
the
European
Union L
274/27
CN code Product
measures and reporting obligations with respect to taxable
persons that supply goods to which this Decision applies.
1001 Wheat
and
meslin
Hungary shall notify the Commission of the introduction of the
1002 Rye
measures and obligations referred to in the first paragraph.
1003 Barley
Article 3
1004 Oats
This Decision shall take effect on the day of its notification.
1005 Maize
(corn)
It shall apply from 1 July 2012 until 30 June 2014.
1008 60 00 Triticale
Article 4
1201 Soya
beans,
whether
or
not
broken
This Decision is addressed to Hungary.
1205
Rape or colza seeds, whether or not broken
1206 00 Sunflower
seeds,
whether
or
not
broken
Done at Luxembourg, 4 October 2012.
Article 2
For the Council
The authorisation provided for in Article 1 is subject to
The President
Hungary introducing appropriate and effective control
S. CHARALAMBOUS

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Document Outline

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