委员会决定No 2984/94/ECSC,修订有关在条约的第49和50条款中规定的用于税收的数量和方法的决定No 3-52,以及修订有关煤炭企业税收应付款延期支付的可能性的决定No 2854/72/ECSC
技术法规类型:欧盟Eurlex法规 来源:tbtmap
EURLEX ID:31994S2984
OJ编号:OJ L 315, 8.12.1994, p. 7-8
中文标题:委员会决定No 2984/94/ECSC,修订有关在条约的第49和50条款中规定的用于税收的数量和方法的决定No 3-52,以及修订有关煤炭企业税收应付款延期支付的可能性的决定No 2854/72/ECSC
原文标题:Commission Decision No 2984/94/ECSC of 7 December 1994 amending Decision No 3-52 on the amount of and methods for applying the levies provided for in Articles 49 and 50 of the Treaty and amending Decision No 2854/72/ECSC on the possibility afforded to coal undertakings to postpone payment of the levy due
分类:01.60.40_欧洲煤钢联营
文件类型:二级立法
生效日期:1995-01-01
废止日期:2058-12-31
法规全文:查看欧盟官方文件
31994S2984
Title and reference
Commission Decision No 2984/94/ECSC of 7 December 1994 amending Decision No 3-52 on the amount of and methods for applying the levies provided for in Articles 49 and 50 of the Treaty and amending Decision No 2854/72/ECSC on the possibility afforded to coal undertakings to postpone payment of the levy due
OJ L 315, 8.12.1994, p. 7‘� (ES, DA, DE, EL, EN, FR, IT, NL, PT)
Finnish special edition: Chapter 1 Volume 3 P. 0214
Swedish special edition: Chapter 1 Volume 3 P. 0214
DA DE EL EN ES FR IT NL PT
Text
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Dates
- of document: 07/12/1994
of effect: 01/01/1995; Entry into force See Art 3
end of validity: 99/99/9999
Classifications
- EUROVOC descriptor:
ECSC levy
ECSC Treaty
coal industry
payment
indebtedness
financing of the Community budget - Directory code:
01.60.40.00 General, financial and institutional matters / Financial and budgetary provisions / European Coal and Steel Community (ECSC)
- Subject matter:
Levies and loans - ECSC, Financial provisions ECSC, Hard coal
Miscellaneous information
- Author:
European Commission - Form:
Decision - ECSC
Relationship between documents
- Treaty:
European Coal And Steel Community - Legal basis:
11951K049
11951K050
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- Amendment to:
31952S0003 Amendment Amendment Article 5 from 01/01/1995
31972S2854 Amendment Amendment Article 1.1 from 01/01/1995
31972S2854 Amendment Amendment Article 2 from 01/01/1995
31972S2854 Amendment Amendment Article 3.1 from 01/01/1995
31972S2854 Amendment Amendment Article 4.1 from 01/01/1995
- Instruments cited:
11951K005
31952S0002
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Consolidated versions
- consolidation form:
01972S2854
Text
| Bilingual display: DA DE EL EN ES FI FR IT NL PT SV |
COMMISSION DECISION No 2984/94/ECSC of 7 December 1994 amending Decision No 3-52 on the amount of and methods for applying the levies provided for in Articles 49 and 50 of the Treaty and amending Decision No 2854/72/ECSC on the possibility afforded to coal undertakings to postpone payment of the levy due
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Coal and Steel Community, and in particular Articles 49 and 50 thereof,
Whereas High Authority Decision No 3-52 (1), as last amended by Commission Decision No 3616/93/ECSC (2), determines the amount of and methods for applying the levies provided for in Articles 49 and 50 of the Treaty;
Whereas at its meeting on 24 November 1992 the Council requested the Commission to effect a progressive reduction in the levy, with a view to its complete abolition by not later than the expiry of the ECSC Treaty on 23 July 2002;
Whereas, to maintain a simple and economical system of administrative machinery within the meaning of the third paragraph of Article 5 of the Treaty, it seems desirable, in order to administer the levy efficiently during the transition period leading to its abolition, to change the frequency of the declarations and payments;
Whereas these changes would entail only a minimal loss of income from levies;
Whereas, lastly, the deadlines given in Articles 3 and 4 of Commission Decision No 2854/72/ECSC (3) must coincide with those for sending output returns and consequently the provisions of Decision No 2854/72/ECSC should be amended in line with the new provisions of Decision No 3-52 and of High Authority Decision No 2-52 (4), as last amended by Commission Decision 2983/94/ECSC (5),
HAS ADOPTED THIS DECISION:
Article 1
In Article 5 of Decision No 3-52, the words 'From 20 February 1953, . . ., on the twentieth day of each month' are replaced by the words 'From 20 April 1995, . . ., on the twentieth day of every third month'.
Article 2
Decision No 2854/72/ECSC is amended as follows:
1. In Article 1 (1), the word 'monthly' is replaced by the word 'quarterly'.
2. In Article 2, the words 'the following month' are replaced by the words 'the second month following the end of the quarter'.
3. In Article 3 (1), the words 'of each month for the preceding month, starting 20 February 1973' are replaced by the words 'of each third month for the preceding quarter, with effect from 20 April 1995', the words 'on the last day of the preceding month' by the words 'on the last day of the preceding quarter', and the words 'on the last day of the month before the preceding month' by the words 'on the last day of the last quarter but one'.
4. In Article 4 (1), the words 'on the 20th day of each month' are replaced by the words 'on the twentieth day of every third month' and the words 'on the last day of the preceding month' by the words 'on the last day of the preceding quarter'.
Article 3
This Decision shall enter into force on 1 January 1995.
This Decision shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 7 December 1994.
For the Commission
Henning CHRISTOPHERSEN
Vice-President
(1) OJ ECSC No 1, 30. 12. 1952, p. 4.
(2) OJ No L 328, 29. 12. 1993, p. 19.
(3) OJ No L 299, 31. 12. 1972, p. 17.
(4) OJ ECSC No 1, 30. 12. 1952, p. 3.
(5) See page 6 of this Official Journal.
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