84/517/EEC: Council Decision of 23 October 1984 authorizing the French Republic to apply in respect of automatic gaming machines a measure derogating from Article 18 of the Sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes

• Articles: 3

Article 1

By way of derogation from the provisions of Article 18 (4) of the Sixth Directive, the French Republic is hereby authorized, for a limited period of four years, not to refund in respect of automatic gaming machines any deductible tax credit but to provide for it to be set against tax due in subsequent tax periods.

This measure shall not be applied to automatic gaming machines the receipts of which can be established with certainty.

Article 2

The French Republic shall, before 31 March of each year following the year of introduction of the measure provided for in Article 1, provide the Commission with the following information:

(a) the amount of deductible tax credit which has not been refunded in respect of automatic gaming machines during the preceding year;

(b) the number of meters which are proof against tampering which have been installed;

(c) other anti-fraud measures taken in this sector.

Article 3

This Decision is addressed to the French Republic.

Done at Luxembourg, 23 October 1984.

For the Council

The President

P. BARRY

(1) OJ No L 145, 13. 6. 1977, p. 1.