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Application of Article 30 of the Sixth Council Directive of 17 May 1977 on value added tax (1)

(Authorization of a derogation in the context of a draft Convention between Italy and Switzerland

(83/8/EEC)

By letter dated 23 July 1982 the Italian Government informed the Commission, pursuant to the above provisions, of its intention of introducing into its national law a derogation from the Sixth Directive whereby, in the context of a draft Convention between Italy and Austria on maintenance of the frontier between the two countries which would replace the Convention signed in Vienna on 22 February 1929, final importation of materials used in the maintenance work and temporary importation of motor vehicles, tools and equipment for the work would be exempt from VAT.

The Commission informed the other Member States of the Italian Government's intention by letter dated 23 September 1982.

In accordance with Article 30 of the Sixth Directive the Council decision authorizing this derogation shall be deemed to have been adopted if, within two months of the other Member States being informed as laid down in the previous paragraph, the matter has not been raised before the Council.

Since the matter was not raised within that period the Council's decision is deemed to have been adopted as from 24 November 1982.

(1) OJ No L 145, 13. 6. 1977, p. 1.