HC Deb 24 October 1988 vol 139 cc42-3

1. Member States shall be notified of this Decision by the Secretary-General of the Council of the European Communities, it shall be published in the Official Journal of the European Communities.

Member States shall notify the Secretary-General of the Council of the European Communities without delay of the completion of the procedures for the adoption of this Decision in accordance with their respective constitutional requirements.

This Decision shall enter into force on the first day of the month following receipt of the last of the notifications referred to in the second subparagraph. It shall take effect on I January 1988.

2. (a) Subject to (b) and (c), Decision 85/257/EEC/Euratom shall be repealed as of 1 January 1988. Any references to the Decision of 21 April 1970 or to Decision 85/257/EEC/Euratom shall be construed as references to this Decision.

  1. (b) Article 3 of Decision 85/257/EEC/Euratom shall continue to apply to the calculation and adjustment of revenue accruing from the application of rates to 43 the uncapped uniform assessment basis for value added tax in 1987 and earlier years. For 1988 the deduction in favour of the United Kingdom in respect of previous financial years shall be calculated in accordance with points (b)(i), (ii) and (iii) of Article 3(3) of the said Decision. The distribution of the cost of financing it shall be calculated in accordance with Article 5(1) of this Decision. The amounts corresponding to the deduction and the distribution of the cost of financing it shall be dealt with in accordance with Article 5(2) of this Decision. When Article 2(7) has to be applied, the value added tax payments shall be replaced by financial contributions in the calculations referred to in this paragraph for any member State concerned; this system shall also apply to the payment of adjustment of corrections for earlier years.
  2. (c) Article 4(2) of Decision 85/257/EEC/Euratom shall continue to apply to the financial contributions needed to finance the completion of the supplementary programme for the operation of the HFR reactor of 1984–1987.

  1. 1 Treaty Series No. 15 (1979), Cmnd. 7460.
  2. 2 Treaty Series No. 17 (1979), Comn. 7462.
  3. 3 OJ No. C 102, 16.4.1988, p.8.
  4. 4 Opinion delivered on 15 June 1988 (not yet published in the Official Journal).
  5. 5 Opinion delivered on 27 April 1988 (not yet published in the Official Journal).
  6. 6 OJ No L 128, 14.5.1985, p. 15
  7. 7 OJ No L 94, 28.4.1970, p.19.
  8. 8 Treaty Series No. 31 (1988), Cm 372.
  9. 9 Treaty Series No. 16 (1979), Cmnd. 7461.
  10. 10 European Communities No. 27 (1985), Cmnd. 9634."

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