L 25/40 Official Journal of the European Communities 30.1.2003 I (Acts whose publication is not obligatory) COUNCIL COUNCIL DECISION of 21 January 2003 extending the application of Decision 2000/91/EC authorising the Kingdom of Denmark and the Kingdom of Sweden to apply a measure derogating from Article 17 of the Sixth Council Directive 77/388[EEC on the harmonisation of the laws of the Member States relating to turnover taxes (2003/65/EC) THE COUNCIL OF THE EUROPEAN UNION, (5)  This authorisation expires on 31 December 2002. Since the legal situation and the facts which justified applica- Having regard to the Sixth Council Directive 77/388/EEC of 17 tion of the simplification measure in the first place have not changed a Decision should be taken which will apply from 1 January 2003 and which extends the said authorisation. May 1977 on the harmonisation 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(1) thereof, (6)  On 17 June 1998 the Commission presented a proposal for a Council Directive amending the sixth Directive as regards the rules governing the right to deduct value added tax (%), adoption of which would render the special Whereas: measures unnecessary in all cases where taxable persons established in the Community are involved, which is in fact the majority of cases. Having regard to the proposal from the Commission, (1) By letters registered with the Commission's Secretariat- General on 25 July 2002 and 28 October 2002 respec- tively, the Danish and Swedish authorities requested (7)  The extension of the authorisation should therefore be authorisation to extend the application of the derogation granted for a limited perlod.and remain valid up to the granted to them by Council Decision 2000/91/EC (). entry into force of the said Directive, or up to 31 December 2006 at the latest if that Directive has not yet entered into force by then. (2)  The other Member States were informed of this applica- tion on 6 November 2002. (8)  The derogation does not aversely affect the Commu- nities' own resources from VAT, (3)  These applications relate to the VAT arrangements in connection with the operation of the Oresund fixed link between Denmark and Sweden, and in particular to the recovery of VAT paid on tolls for the use of the link. Under the rules of territoriality, part of the VAT on tolls is payable to Denmark and part to Sweden. HAS ADOPTED THIS DECISION: (4) By way of derogation from the provisions of Article 17 Aticle 1 of Directive 77/388[EEC, as amended by Article 28f of that Directive, requiring taxable persons to exercise their In Article 2 of Decision 2000/91/EC, the date ‘31 December right to deduct or obtain a refund of VAT in the 2002’ shall be replaced by ‘31 December 2006’. Member State where it was paid, the Swedish and Danish authorities were authorised to introduce a special measure enabling taxpayers to recover VAT from a Article 2 single administration. (") OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive This Decision shall apply from 1 January 2003. 2002/38/EC (O] L 128, 15.5.2002, p. 41). () OJ L 28, 3.2.2000, p. 38. () OJ C 219, 15.7.1998, p. 16.