EU's momskomite

Date	Legislation	Question
23-11-1977	Art. 11(B)(2)	Is it possible to apply a standard value in respect of the importation and supply of racehorses and is it possible to exempt racehorse training fees?
13-06-1978	Art. 25 & Annexes A. B & C	Problems in connection with the application of the common method for calculating the VAT rate in agriculture (Article 25 of the Sixth Directive and Annexes A. B and C) a) Terms used for the method of calculation: c) Nature of packing and storage services for agricultural products: d) References to the activities defined in Annexes A and B
09-01-1980	Art. 13(A)(1) (m) & (n)	Matters raised. in the context of determining the VAT base for own resources purposes. concerning the scope of the exemptions laid down in Article 13 A-1 (m) and (n) ("certain services closely linked to sport" and "certain cultural services")
09-01-1980	Art. 13(A)(1)(b)	Matters raised. in the context of determining the VAT base for own resources purposes. concerning the scope of the exemptions laid down in Article 13-A-1(b) comparable social conditions
09-01-1980	Art. 28(3)(e)	Matters raised. in the context of determining the VAT base for own resources purposes. concerning Taxation of transactions concerning gold other than gold for industrial use System applicable to agents
04-03-1980	Art. 13(A)(1)(l)	The scope of the exemptions laid down in Article 13A1(l)
06-05-1980	Art. 28(3)(e)	The system of VAT applicable to transactions concerning gold. and payments to professional agents
06-05-1980	Art. 4	The application of VAT to competitions for architects
06-05-1980	Art. 9(2)(e). second indent	The place where advertising services are supplied
23-10-1980	Art. 13(B)(d)(1)	Common VAT arrangements applicable to "travel and entertainment cards" issued by certain organisations
23-10-1980	Art. 28(3)(e)	The consequences of defining gold coins eligible for exemption under Point 26 of Annex F of the 6th Directive
23-10-1980	Art. 9 & Art. 21(1)(a)	The connection between Article 9 and Article 21(1)(a) of the 6th Directive in the case of a taxable person established abroad
23-10-1980	Art. 3	A definition of the territory of the Community
23-10-1980	Art. 25	The data to be taken into account for the calculation of the flat-rate compensation percentages in agriculture
10-03-1981	Art. 9(1)(2) & Art. 15(13) & 16(1)	Tax arrangements applicable to the hiring out of containers
10-03-1981	Art. 11(B)(3)(b)	i) Derogation from the provisions of the Sixth directive in respect of agreements between Member States and third countries ii) Definition of the first place of destination within the meaning of Article 11B.(3)b of the 6th Directive
30-06-1981	Art. 16(2)	Persons covered by the provisions of Article 16(2)
30-06-1981	Art. 9(2)(e). eighth indent & Art. 15(2)	The meaning of the term "means of transport" used in Articles 9 and 15 of the Sixth Directive
15-12-1981	Art. 28(3)(b) - Annex F. point 2	Application of point 2 of Annex F to the activity of a colour-scheme consultant
15-12-1981	Art. 19	Incidence of certain banking transactions on the right to deduct VAT. Transactions in shares
23-06-1982	Art. 3	Territorial scope of the 6th VAT Directive
23-06-1982	Art. 9	Taxation of hotel and restaurant services
30-11-1983	Art. 9(1)	Place of taxation of international telecommunications services supplies
08-12-1983	Art. 17	Refund of VAT to Greek firms under the Eighth VAT Directive
04-07-1984	Art. 15(10) & (14)	Tax-free importation of motorway stickers sold on behalf of the Swiss Confederation
04-07-1984	Art. 13(B)(d)(6)	Application of Article 13B(d)(6) of the Sixth Directive to "special investment funds"
04-07-1984	Art. 11(A)(2)(b)	Taxable amount. Application of Article 11(A)(2)(b) of the Sixth Directive to incidental expenses
04-07-1984	Art. 26	Scope of Article 26 of the Sixth Directive: special scheme for travel agents
04-06-1986	Art. 4	Treatment of the supply of services by musicians and other performing artists
04-06-1986	Art. 26(1) & (2)	Application of Article 26 to the organization of language study trips
12-12-1986	Art. 9(2)(b)	Interpretation of Article 9(2)(b) of the Sixth Directive
19-03-1987	Art. 9(1). (2)(e) & (3)(b) & Art. 17(2)	International leasing (hiring - financing - leasing)
19-03-1987	Art. 13(B)(d)(1) & (5)	Treatment for tax purposes of capital contributions made in cash
19-03-1987	Art. 15(8)	Tax treatment of supplies of telecommunications service
19-03-1987	Art. 13(A)(1)(l) & (B)(a)/p>	Tax arrangements applicable to tourist assistance operations
01-02-1988	Art. 13(B)(d)(5)	Treatment for tax (VAT) purposes of shares issued by companies to increase their capital
01-02-1988	AArt. 9(2)(a)(c) & Art. 26	Questions on the interpretation of Community VAT legislation b) Application of Article 26 of the Sixth Directive
14-11-1988	Art. 14(1)(d)	Article 22 of Directive 83-181-EEC of 28 March 1983
10-04-1989	Art. 15(14) & Art. 26(3)	Taxation of travel agents' services in respect of the organization of travel to the Canary Islands and to Ceuta and Melilla
13-07-1989	Art. 13(B)(a)	Tax arrangements for actuarial services
09-07-1990	Art. 13(B)(d)(5) & Art. 17	Interpretation of Article 17 of the Sixth Directive with regard to deductibility of the tax levied on costs associated with a transfer of shares
27-01-1992	Art. 13(A)(1)(c)	Interpretation of Article 13(A)(1)(c) of the Sixth Directive - hospital and medical care
27-01-1992	Art. 11(A)(2)(b) & Art. 13(B)(a)	VAT arrangements applicable to transactions linked to the additional guarantee offered when durable goods are sold
23-11-1992	Art. 2	Conditions applicable to transfers of footballers
25-05-1993	Art. 9(1). (2)(e) & (3)(b)	Questions raised on the interpretation of the Community VAT provisions (VAT treatment of software) This guideline cancels and replaces the guideline agreed at the 18th meeting of the VAT Committee held on 8 and 9 March 1985 (Document XV-199-85 Final 3).)
05-07-1993	Art. 4(1) & Art. 5(6)	Tax arrangements applicable to tangible movable property presented to game-show winners
28-02-1994	Art. 28a(5)(b)	Tax arrangements for defective goods1 which are refused by the taxable purchaser in the Member State of destination (MS2) and for goods returned to the Member State of origin (MS1) for repair (doc. XXI-273-94. No 170)
28-02-1994	Art. 13(A)(1)(n)	Application of Article 13(A)(1)(n) of the Sixth Directive to services supplied by soloists (doc. XXI-234-94. No 169)
11-03-1996	Art. 16(1)(B)(e)	ARTICLE 16(1)(B)(e) Goods likely to be placed under warehousing arrangements other than customs warehousing (Doc. XXI-2024-95 - Working Paper No 185)
25-06-1996	Art. 28a(5) & 28b(F)	Article 28a(5) and 28b(F) Consolidated document on transactions. other than bilateral. involving work on movable tangible property (cases No 1 to 4.2) (Doc. XXI-2118-95 Rev.2 - Working Paper No 188)
13-03-1997	Art. 27	Application of VAT on telecommunication services - Derogation based on the Article 27 of the Sixth Directive as approved at the ECOFIN Council on 17.3.1997
28-05-1997	Art. 9(2)(a) & (c). first indent	Packages of services supplied in connection with trade fairs and similar exhibitions (Document XXI-96-610 - Working Paper N° 210)
28-05-1997	Art. 13(A)(1)(a)	Scope of the exemption applicable to deliveries by public postal services (Document XXI-377-97 - Working Paper No 232) This guideline was approved at the 53rd meeting
04-11-1997	Art. 4(1) & (2 )	Services supplied by company directors (document XXI-97-1.424 - Working Paper No 239)
04-11-1997	Art. 9(2)(e). third indent	Place of supply of services involving the tracing of heirs (document XXI-97-1.658 - Working Paper No 242)
16-02-1998	Art. 9(2)(c). fourth indent	Application in cases of total or partial subcontracting (Document XXI-96-0.314 - Working Paper N° 198 Rev.1) This guideline was approved at the 55th meeting
16-12-1998	Art. 8(1)(c)	VAT rules applicable to sales of goods on board international means of transport following the abolition of tax-free sales (Document XXI-98-1623 - Working Paper No 272)
20-03-2000	Art. 8(1)(a) & (b)	Scope of the definition “goods installed or assembled” (Document TAXUD-00-1810 - Working Paper No 294)
27-06-2000	Art. 4(5) & Art. 9	Services provided to public sector hospitals. (Document TAXUD-1872-00 - Working Paper No 303) (In exercising the option provided for in Article 4(5). a Member State may decide to regard activities which. according to the general principles. fall within the scope of VAT but are exempt under Article 13 (such as hospitalisation and medical care provided by bodies governed by public law) as being outside the scope of VAT.)
14-11-2000	Art. 9(1) & 21	Place of supply when the supplier of the service is registered in the Member State of establishment of the client (Document TAXUD-1962-00 - Working Paper No 310)1
19-06-2002	Art 12(3)(a) & Annex H. point 6	VAT rates applicable to CD-ROMs (Document TAXUD-2358-02 - Working paper n°352)
08-01-2003	Art. 9(2)(e)	Radio and Television Broadcasting (Document TAXUD-2337-03 Rev. 1 - Working paper n°390)
25-09-2003	Art. 15(13)	Services directly connected with the exportation of goods (Document TAXUD-2367-03 - Working paper n° 392)
11-12-2009	Art. 43. 44 & 214	Individual VAT identification number - VAT identification of a non-taxable legal person (Document taxud.d.1(2009)333305 - Working paper No 646)
10-05-2010	Art. 199(1)(d) & Annex VI	Optional reverse charge for waste and scrap batteries (Document taxud.d.1(2010)146307 – Working paper No 663)
07-12-2010	Art. 98 & Annex III	Meaning of the term "books on all physical means of support" (Document taxud.c.1(2010)688984 - Working paper No 677)