No L 351/34 Official Journal of the European Communities 2.12. 92 COUNCIL DECISION of 23 November 1992 authorizing the United Kingdom to apply a measure derogating from Article 28e (1) of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes (92/546/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value-added tax : uniform basis of assessment ('), and in particular Article 27 thereof, Having regard to the proposal from the Commission, Whereas, pursuant to Article 27 (1) of Directive 77/388/EEC, the Council, acting unanimously on a proposal from the Commission, may authorize any Member State to introduce special measures for deroga- tion from that Directive in order to simplify the proce- dure for charging the tax or to prevent certain types of tax evasion and avoidance ; Whereas Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value-added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers (%) introduces the concept of intra-Community acquisitions of goods; whereas the arrangements for taxing such acquisitions pose certain problems in the United Kingdom concerning the taxable amount ; Whereas the United Kingdom was authorized by a Council Decision (}), deemed to have been adopted on 11 April 1987 in accordance with the procedure laid down by Article 27 (4) of Directive 77/388/EEC, to intro- duce in certain circumstances special measures to deter- mine the taxable amount of supplies and importations of goods, and of supplies of services ; whereas the authoriza- tion of 11 April 1987 does not extend to cover intra- Community acquisitions ; Whereas the United Kingdom, by letter officially received by the Commission on 27 April 1992, requested the () OJ No L 145, 13. 6. 1977, p. 1, as last amended by Directive 91/680/EEC (O] No L 376, 31. 12. 1991, p. 1). (® OJ No L 376, 31. 12. 1991, p. 1. () OJ No L 132, 21. 5. 1987, p. 22. authorized derogation to be extended so as to cover intra- Community acquisitions of goods; Whereas the other Member States were informed on 21 May 1992 of the United Kingdom’s request ; Whereas the purpose of this derogation is to prevent persons having certain family, legal or business ties, speci- fied in national legislation, from artificially reducing the price of intra-Community acquisitions so as to benefit from a more advantageous tax position than would other- wise be possible ; Whereas the measure envisaged by the United Kingdom consists of enabling the relevant authorities to direct that the open market value of the relevant transaction shall be - used, where the value of the transaction would otherwise be less than the open market value; Whereas the proposed measure is limited in scope in so far as it would only be applicable to intra-Community acquisitions made by persons who are not fully taxable persons ; 'Whereas the proposed measure constitutes a derogation from Article 28e (1) of Directive 77/388/EEC; Whereas the authorization requested will be temporary ; Whereas the derogation will have a favourable effect on the Community’s own resources arising from value-added tax, HAS ADOPTED THIS DECISION :  Article 1 By way of derogation from Article 28e (1) of Directive 77/388/EEC, the United Kingdom is hereby authorized until 31 December 1996 to introduce a special measure allowing the appropriate authorities to direct that the open market value be taken as the taxable amount for intra-Community acquisitions of goods, where the person by whom the goods are acquired is not a fully taxable person, and where there exist certain family, legal or busi- ness ties, specified in the national legislation, between the person by whom the goods are acquired and the supplier.