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EXAMPLE 10 
 
COUNCIL OF 
 Brussels, 14 October 2010 
THE EUROPEAN UNION 
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Interinstitutional File: 
   
2010/0100 (NLE) 
 
  ________________  ? 
 
 
 
FISC 116 

 
 
 
NOTE 
From: 
General Secretariat 
To: 
Council 
Subject: 
Proposal for a Council Implementing Decision authorising Germany, Italy and 
Austria to introduce a special measure derogating from Article 193 of 
Directive 2006/112/EC and amending Decision 2007/250/EC to extend the period 
of validity of the authorisation granted to the United Kingdom 
- Political agreement 
 
 
1. 
On 16 March 2010 the Council adopted the Directive amending Directive 2006/112/EC on the 
common system of value added tax, as regards an optional and temporary application of the 
reverse charge mechanism to greenhouse gas emission allowances. The Council also entered 
in its minutes the statement set out in 6606/10 FISC 16 ADD 1. 
 
2. 
As a follow up to this statement, the Commission transmitted to the Council on 26 April 2010 
a proposal for a Council Implementing Decision authorising Germany, Italy and Austria to 
apply a reverse charge mechanism for domestic supplies of certain electronic devices and 
their components and extending the period of validity of the authorisation granted to the 
United Kingdom. 
 
 
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3. 
At the meeting of the Permanent Representatives Committee on 6 October 2010, delegations 
could agree to the Presidency compromise text on the Implementing Decision (in Annex I) 
and the draft statement (in Annex II) with the exception of the XX delegation which 
maintained its reservation on the duration, the scope and the justification of the derogation.  
 
4. 
The Council is invited to come to a political agreement on the Council Implementing 
Decision with a view to: 
 

transmitting it to the Council for formal adoption, after finalisation by the legal 
linguistic experts, as an "A" item on the agenda; 
 

entering the statement, as set out in Annex II to this note, in the minutes of the Council 
meeting at which the Implementing Decision is adopted. 
 
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