Translation of "Amount tax due at the final consumption stage " (English → French) :

(6) In the second sentence of paragraph 1 of Article 27 of Directive 77/388/EEC it is emphasised that the assessment of the negligible extent of the effect of the simplification measure on the amount of tax due at the final consumption stage is made in a global manner by reference to macroeconomic forecasts relating to the likely impact of the measure on the Community's own resources provid ...[+++]ed from VAT.

This measure is a derogation from Article 17 of Directive 77/388/EEC, as amended by Article 28f of that Directive and is justified by the need to simplify the procedure for charging VAT; it affects the amount of tax due at the final consumption stage only to a negligible extent.

Measures intended to simplify the procedure for charging the tax, except to a negligible extent, may not affect the overall amount of the tax revenue of the Member State collected at the stage of final consumption.

The measure concerns firms whose total turnover is derived from doorstep sales carried out by resellers acting in their own name and for their own account, on condition that all products sold by the firm are contained in a pre-established price list applicable at the final consumption stage, and that the firm sells its products direct to resellers who, in turn, sell direct to final consumer ...[+++]s.

The new tax would be akin to an excise duty, since the idea is to tax primary energy at the consumption stage, thus making it easier to incorporate into the national tax systems (b) Rates The tax would be introduced gradually, starting at a level of 3 dollars a barrel of oil equivalent on 1 January 1993, with an additional dollar per barrel in each successive year, giving a figure of 10 dol ...[+++]lars per barrel of oil equivalent in the year 2000.

The difficulties thrown up by these arrangements are known: - if the place of taxation of the supply is shifted to the Member State in which the goods are used/consumed, taxable suppliers are burdened with obligations (identification, regular returns, etc.) which have to be complied with in Member States in which they are not established; - if taxation at destination is applied via the purchaser, statement obligations are imposed on traders normally released from them (taxable persons exempted from tax, non-taxable legal persons, individuals), who are then required to make all or part ...[+++] of their intra-Community acquisitions subject to the tax; - if transactions intended for consumption/use in another Member State can be exempted from VAT, the treatment of domestic and intra-Community transactions is no longer equal: intra-Community purchases require no disbursement of the amount of the tax when the purchaser is a taxable person with the full right of deduction.