30. 12. 92 Official Journal of the European Communities No L 384/47 (Acts whose publication is not obligatory) COUNCIL COUNCIL DIRECTIVE 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard. to value added tax THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the European Parli- ament (*), : Having regard to the opinion of the Economic and Social Committee (%), Whereas Article 3 of Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of valued added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers (%) sets 1 January 1993 as the date for the entry into force of these provisions in all the Member States ; Whereas in order to facilitate the application of these provisions and to introduce the simplifications needed, it is necessary to supplement the common system of value added tax, as applicable on 1 January 1993, so as to clarify how the tax shall apply to certain operations carried out with third territories and certain operations carried out inside the Community, as well to define the transitional measures between the provisions in force on 31 December 1992 and those which will enter into force as from 1 January 1993; Whereas in order to guarantee the neutrality of the common system of turnover tax in respect of the origin of () OJ No C 337, 21. 12. 1992. () Opinion delivered on 24 November 1992 (not yet published in the Official Journal). () OJ NoL 376, 31. 12. 1991, p. 1. goods, the concept of a third territory and the definition of an import must be supplemented ; oeae e ain Whereas certain territories forming part of the Commu- nity customs territory are regarded as third territories for the purposes of applying the common system of value added tax ; whereas value added tax is therefore applied to trade between the Member States and those territories according to. the same principles as apply to any opera- tion between the Community and third countries; whereas it is necessary to ensure that such trade is subject to fiscal provisions equivalent to those which would be applied to operations carried out under the same condi- tions with territories which are not part of the Commu- nity customs territory ; whereas as a result of these provi- sions the Seventeenth Council Directive 85/362/EEC of 16 July 1985 on the harmonization of the laws of the Member States relating to turnover taxes — Exemption from value added tax on the temporary importation of goods other than means of transport (“) becomes null and void ; Whereas it is necessary to-state exactly how the exemp- tions relating to certain export operations or equivalent operations will be implemented ; whereas it is necessary to adapt the other Directives concerned accordingly ; Whereas it is necessary to clarify .the definition of the place of taxation of certain operations carried out on board ships, aircraft or trains transporting passengers inside the Community; (9 OJ No L 192, 24. 7. 1985, p. 20. Directive as last amended by Directive 90/237/EEC (O] No L 133, 24. 5. 1990, p. 91).