Some news items
Meeting of the Reflection Group
on EU Polices and Cultural Heritage.
Netherlands EU Presidency
Den Hague. 24-25 November2016
The news items
1. EHHF TF (The Economic Task Force) on the
Crowdfinding from this spring. Baseline data
on the physical cultural heritage.
2. ESPON Targeted Analysis – new application
open
3. Horizon 2020
4. VAT Council Directive 2006/112/EC
5. EHLF European Heritage Legal Forum
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Crowd-finding for baseline data at
country level
Economic Task Force
• In need of baseline data
• Very positive cooperation with Herein (CoE).
• Questions:
• Total protected constructions
• Total protected archaeological sites
• Sum protected all objects
• Sum Government budgets EU/EEA
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Economic Task Force
Totals & Graphs
Total protected constructions
1.706.694
Total protected archaeological sites
689.507
Sum protected all objects
2.396.201
Sum Government budgets EU/EEA
€ 2.032.242.117
Graph 1. Total number of protected constructions
Graph 5. Protected constructions by population
Graph 6. Protected constructions pr sq. km.
 Data analysed refers either to 2014 or 2015, according to availability.
 Data corresponding to the United Kingdom only accounts for England and Scotland.
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1. Total number of protected constructions
Economic Task Force
900,000
800,000
700,000
600,000
500,000
400,000
300,000
200,000
100,000
0
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Economic Task Force
5. Ratio protected constructions per inhabitant
1.80%
1.60%
1.40%
1.20%
1.00%
0.80%
0.60%
0.40%
0.20%
0.00%
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Economic Task Force
6. Ratio protected constructions per surface area
3000.00
2500.00
2000.00
1500.00
1000.00
500.00
0.00
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PART III.
ESPON Targeted Analysis
http://www.espon.eu/
ESPON EU funded trans-national cooperative
venture.
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ESPON
• New ESPON Application January 13.
• Open for new Stakeholders to join
• Now on board as Stakeholders:.
1.
2.
3.
4.
5.
Norway LS
Belgium, Brussels
Belgium, Flanders
Hungary
Netherlands
6. Romania
7. Slovak Republic
8. Slovenia
9. Sweden
10.Austria
11.European Council of Spatial Planners
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Horizon 2020 SC5-22-2017.
• Content: “(map and analyse) existing successful
business and management models, financing
mechanisms and governance arrangements for
adaptive re-use of groups of cultural heritage
monuments, cultural landscapes, buildings or sites[1];
• Scale: The scale of envisaged intervention for adaptive
re-use of cultural heritage should have a considerable
impact not only for the heritage 'site' for which the
adaptive re-use is targeted but also for the larger area
in which the 'site' is located.”
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Identifying barriers and bottlenecks.
Did you encounter any barriers or bottlenecks in carrying through the planned re-use of the site / building / landscape?
And what kind of category / type these were?
Barrier / Bottleneck type
Administrative
level
City / site
Municipal
Regional
National or
federal state
EU
1) cultural,
1) social,
1) economic,
1) institutional,
1) legal,
1) regulatory and
1) administrative
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SC5-22-2017. Tasks & results (impacts)
Scope: Project should:
2. Methods and Tools
4. Identify bottlenecks
3. Propose innovative
5. Replicability
1 Better integrated strategies
work
1. Maping successfull
Expected Impacts:
2 New investment and
market strategies
3 Enabeling conntext for
new technologies,
competitivenes and jobs.
4 Innovative re-use
blueprints, reduced finance
burden public
5 Contributions to SDG’s
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VAT provisions – Reduced rates
• Complicated. But Feasible ? Conclusion: Reduced VAT rates for
(some) heritage objects are possible for national authorities if it
concerns:
• supply of certain cultural services, and the supply of goods closely
linked thereto, by bodies governed by public law or by other
cultural bodies recognised by the Member State concerned; (art
132)
• (10) provision, construction, renovation and alteration of housing,
as part of a social policy (art 98)
• (7) admission to shows, theatres, circuses, fairs, amusement parks,
concerts, museums, zoos, cinemas, exhibitions and similar cultural
events and facilities; (art 98)
• (2) renovation and repairing of private dwellings, excluding
materials which account for a significant part of the value of the
service supplied; (Annex IV).
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EHLF European Heritage Legal Forum
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END
•
The following slides are just left as extra information on the VAT directive for
interested members.
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Council Directive 2006/112/EC of 28 November
2006 on the common system of value added tax
REFERENCES Deadline for transposition in the Member States 1.1.2008
Official Journal OJ L 347, 11.12.2006, pp. 1–118
RELATED ACTS
•
•
•
•
•
Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c)
of Directive 2006/112/EC as regards exemption from value added tax on the final importation of
certain goods (OJ L 292, 10.11.2009, pp. 5–30)
Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value
added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the
Member State of refund but established in another Member State (OJ L 44, 20.2.2008, pp. 23–28)
Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and
excise duty of goods imported by persons travelling from third countries (OJ L 346, 29.12.2007, pp.
6–12)
Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small
consignments of goods of a non-commercial character from third countries (codified version) (OJ L
286, 17.10.2006, pp. 15–18)
Council Regulation (EC) 1798/2003 of 7 October 2003 on administrative cooperation in the field of
value added tax and repealing Regulation (EEC) No 218/92 (OJ L 264, 15.10.2003, pp. 1–11)
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General rules
• Supply of services — the place of taxation is the place
where the services are supplied. This depends not only on
the nature of the service supplied but also on the status of
the customer receiving the service.
• To ensure that the service is taxed at the place where it is
actually consumed, there are some exceptions to these
general rules, such as:
• services connected with immovable property (real
estate),
• passenger transport,
• activities relating to culture, sport, education and
entertainment
• restaurant services.
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ANNEX III
LIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE
REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED
•
When applying the reduced rates provided for in paragraph 1 to categories of goods, Member States may use the Combined
Nomenclature to establish the precise coverage of the category concerned.
• (7) admission to shows, theatres, circuses, fairs, amusement
parks, concerts, museums, zoos, cinemas, exhibitions and
similar cultural events and facilities;
• (10) provision, construction, renovation and alteration of
housing, as part of a social policy
• (15) supply of goods and services by organisations recognised
as being devoted to social wellbeing by Member States and
engaged in welfare or social security work, in so far as those
transactions are not exempt pursuant to Articles 132, 135 and
136;
•
•
The Council may, acting unanimously on a proposal from the Commission, allow Member States to apply until 31 December 2010 at the latest the reduced rates provided for in Article 98
to services listed in Annex IV. The reduced rates may be applied to services from no more than two of the categories set out in Annex IV. In exceptional cases a Member State may be
allowed to apply the reduced rates to services from three of those categories.
Reduced rates
Article 98
•
1. Member States may apply either one or two reduced rates.
•
2. The reduced rates shall apply only to supplies of goods or services in the categories set out in Annex III.
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•
The reduced rates shall not apply to the services referred to in point (k) of Article 56(1).
ANNEX IV
LIST OF THE SERVICES REFERRED TO IN ARTICLE 106
• 2) renovation and repairing of private dwellings, excluding
materials which account for a significant part of the value of
the service supplied;
Temporary provisions for particular labour-intensive services
Article 106
The Council may, acting unanimously on a proposal from the Commission, allow Member States to apply until
31 December 2010 at the latest the reduced rates provided for in Article 98 to services listed in Annex IV.
•
The reduced rates may be applied to services from no more than two of the categories set out in Annex IV.
•
In exceptional cases a Member State may be allowed to apply the reduced rates to services from three of those
categories
Exemptions for certain activities in the public interest
Article 132
•
Shall exempt:
•
(n) the supply of
certain cultural services, and the supply of goods closely linked
thereto, by bodies governed by public law or by other cultural bodies recognised
by the Member State concerned;
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Explanatory notes on EU VAT place of supply rules on
services connected with immovable property that
enter into force in 2017
• (Council Implementing Regulation (EU) No
1042/2013)
• European Union, 2015 ISBN 978-92-79-52244-4
doi:10.2778/495705 KP-01-15-771-EN-N Date:
26/10/2015
• http://ec.europa.eu/taxation_customs/sites/taxation
/files/resources/documents/taxation/vat/how_vat_
works/explanatory_notes_new_en.pdf
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On immovable property that enters
into force in 2017
• 66. It is worth noting that buildings or constructions shall be
considered immovable property in all their constitutive parts.
• 69. Therefore, whether a building is complete or not (for
instance, when it has no roof or windows like ancient
monuments), it would still be covered by Article 13(b)
provided that it is fixed to or in the ground.
• 129. It is important to note that Article 31a(2) does not
restrict the scope of Article 31a(1) – it simply presents
situations that the EU legislator considers as meeting with the
requirement of being connected with immovable property.
• Article 31a(1). Services connected with immovable property,
as referred to in Article 47 of Directive 2006/112/EC, shall
include only those services that have a sufficiently direct
connection with that property.
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