31967L0228

CELEX: 31967L0228
Datum: 1967-04-11
Källa: eur-lex.europa.eu

16 Official Journal of the European Communities

14.4.67 OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES 1303 /67

SECOND COUNCIL DIRECTIVE

of 11 April 1967

on the harmonisation of legislation of Member States concerning turnover taxes Structure and procedures for application of the common system of value added tax

( 67/228/EEC )

THE COUNCIL OF THE EUROPEAN ECONOMIC alignment, thereby preparing the way for the attain COMMUNITY, ment of the objective set out in Article 4 of the First Directive ;

Having regard to the Treaty establishing the Euro Whereas, in order to enable the system to be applied pean Economic Community, and in particular in a simple and neutral manner, and to keep the Articles 99 and 100 thereof; standard rate of tax within reasonable limits, it is necessary to limit special systems and exceptional Having regard to the First Council Directive of 11 measures ; April 19671 on the harmonisation of legislation of Member States concerning turnover taxes ; Whereas the system of value added tax makes it possible, where appropriate, for social and economic Having regard to the proposal from the Commission ; reasons, to effect reductions or increases in the tax burden on certain goods and services by means of a Having regard to the Opinion of the European Par differentiation in the rates, but the introduction of liament ; zero rates gives rise to difficulties, so that it is highly desirable to limit strictly the number of exemptions Having regard to the Opinion of the Economic and and to make the reductions considered necessary by Social Committee; .applying reduced rates which are high enough to permit in normal circumstances the deduction of the tax paid at the preceding stage, which moreover achieves Whereas the replacement of the turnover taxes in in general the same result as that at present obtained force in Member States by a common system of by the application of exemptions in cumulative multi value added tax is intended as a means of attaining stage systems ; the objectives set out in the First Directive;

Whereas it has proved possible to leave Member Whereas, until the abolition of the imposition of tax States themselves to make rules concerning the nu on importation and the remission of tax on exporta merous services whose cost has no influence on the tion, it is possible to grant Member States substantial prices of goods, and the systems to be applied in the autonomy in determining the rate or differential rates case of small undertakings, subject, as regards the lat of tax ; ter, to prior consultation ;

Whereas it is also possible to accept on a transitional Whereas it has proved necessary to provide for basis certain differences in the procedure for applying special systems for the application of the value added the tax in Member States ; whereas it is, however, tax to the agricultural sector and to request the Com necessary to make provision for appropriate pro mission to submit to the Council, as soon as pos cedures to ensure neutrality in competition between sible proposals to this effect; Member States and to restrict progressively or to abolish the differences in question, so that national systems of value added tax may be brought into Whereas it is necessary to provide for a rather large number of special provisions covering interpretation, derogations and certain detailed application pro cedures, and to establish a list of the services com 1 OJ No 71, 14.4.1967, p. 1301 .

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pulsorily subject to the common system ; and whereas feet that ownership shall pass at the latest upon these provisions and this list should appear in the payment of the final instalment due; Annexes forming an integral part of this Directive ; (b) the transfer, by order of a public authority, of ownership in goods against payment of compen sation ; HAS ADOPTED THIS DIRECTIVE : ( c) the transfer of goods pursuant to a contract Article 1 under which commission is payable on purchase or sale ;

Member States shall introduce, in accordance with a (d) the delivery of moveable property produced common system, a tax on turnover (hereinafter under a contract for work, that is to say the called 'value added tax'). handing over by a contractor to his customer of moveable property which he has made from The structure of, and procedures for applying this materials and objects entrusted to him by the tax shall be established by Member States in accord customer for this purpose, whether or not the ance with the provisions of the following Articles and contractor has provided a part of the products of Annexes A and B. used ;

(e) the delivery up of works of construction, includ Article 2 ing those in which moveable property is incorpor ated in immoveable property. The following shall be subject to the value added tax : 3 . The following shall be treated as supply against payment : (a) The supply of goods and the provision of services within the territory of the country by a taxable (a) the appropriation by a taxable person, from his person against payment ; undertaking, of goods which he applies to his own private use or transfers free of charge; (b ) the importation of goods . (b) the use for the needs of his undertaking, by a tax Article 3 able person, of goods produced or extracted by him or by another person on his behalf.

'Territory of the country' means the territory in 4. The place of supply shall be deemed as being : which the State concerned applies the value added tax; this territory shall, as a general rule, include the (a) in cases where the goods are dispatched or trans whole of the national territory, including territorial ported either by the supplier or by the consignee, waters . or by a third person : the place where the goods were at the time when the dispatch or transport to the consignee began ; Article 4 ( b ) in cases where the goods are not dispatched or 'Taxable person' means any person who indepen transported : the place where the goods were at dently and habitually engages in transactions pertain the time of supply. ing to the activities of producers, traders or persons providing services, whether or not for gain. 5 . The chargeable event shall occur at the moment when delivery is effected . In the case, however, of supply involving payments on account before deliv Article 5 ery, it may be provided that the chargeable event shall already have occurred at the moment of issue of 1 . 'Supply of goods' means the transfer of the right the invoice or, at the latest, at the moment of receipt to dispose of tangible property as owner. of the payment, in respect of the whole of the amount invoiced or received . 2. The following shall also be considered as supply within the meaning of paragraph 1 : Article 6 (a) the actual handing over of goods, under a con tract which provides for the hiring of goods for a 1 . 'Provision of services' means any transaction certain period, or the sale on deferred terms of which does not constitute a supply of goods within goods, in both cases subject to a clause to the ef the meaning of Article 5 .

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2. The rules laid down in this Directive as regards shall apply when the goods are exempt from cus the taxation of the provision of services shall be com ' toms duties or are not subject to ad valorem cus pulsorily applicable only to services listed in Annex toms duties . B. In the case of importation of goods, each Member 3 . The place of the provision of service shall, as a State may add to the basis of assessment the inciden general rule, be regarded as being the place \yhere the tal expenses (packing, transport, insurance, etc.) aris services provided, the right transferred or granted, or ing up to the place of destination which have not the object hired, is used or enjoyed . been included in that basis .

4. The chargeable event shall occur at the moment Article 9 when the service is provided. In the case, however, of the provision of services of indeterminate length or 1 . The standard rate of value added tax shall be exceeding a certain period or involving payments on fixed by each Member State at a percentage of the account, it may be provided that the chargeable event basis of assessment which shall be the same for the shall already have occurred at the moment of issue of, supply of goods and for the provision of services. the invoice or, at the latest, at the moment of the re ceipt of the payment on account, in respect of the whole of the amount invoiced or received. 2. In certain cases, the supply of goods and the provision of services may, however, be subject to in creased rates or to reduced rates . Each reduced rate Article 7 shall be determined in such a manner that the amount cf value added tax resulting from the appli 1 . 'Importation of goods' means the entry of such cation of this rate shall normally permit the deduc goods into the 'territory of the country' within the tion of the whole of the value added tax which is de ductible under Article 11 . meaning of Article 3 .

2. At importation, the chargeable event shall occur 3 . The rate applicable to importation of goods at the time of such entry. Member States may, how shall be that which is applied in the territory of the ever, link the chargeable event and the date when country to the supply of like goods . payment of value added tax falls due with the chargeable event and the date when payment of cus Article 10 toms duties or other import taxes, charges and levies falls due. 1 . The following shall be exempted from value added tax on conditions laid down by each Member The same link may be established, as regards the State : chargeable event and the date when payment of value added tax falls due, in respect of the supply of im (a) the supply of goods consigned or transported to ported goods placed under a system of suspension of places outside the territory in which the State customs duties or other taxes, charges or levies . concerned applies value added tax ;

( b) the provision of services relating to goods Article 8 covered by (a) or in transit.

The basis of assessment shall be : 2. The provision of services relating to importa tions of goods may, subject to the consultations men (a) in the case of supply of goods and of the pro tioned in Article 16, be exempted from value added vision of services, everything which makes up the tax . consideration for the supply of the goods or the provision of services, including all expenses and 3 . Each Member State may, subject to the consul taxes except the value added tax itself; tations mentioned in Article 16, determine the other exemptions which it considers necessary. (b) in the case of the transactions referred to in Article 5 (3 ) (a) and (b), the purchase price of the goods or of like goods or, if there is no pur Article 11 chase price, the cost price;

(c) in the case of importation of goods, the customs 1 . Where goods and services are used for the pur value, plus all duties, taxes, charges and levies poses of his undertaking, the taxable person shall be due by reason of importation, except the value authorised to deduct from the tax for which he is li added tax itself. The same basis of assessment able :

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( a) the value added tax invoiced to him in respect of 2. Every taxable person shall issue an invoice in goods supplied to him or in respect of services respect of goods supplied and services provided by rendered to him ; him to another taxable person.

(b) the value added tax paid in respect of imported 3 . Every taxable person shall each month lodge a goods ; declaration showing, in respect of transactions car ried out during the preceding month, all the informa (c) the value added tax which he has paid in respect tion required to calculate the tax and the deductions of the use of goods referred to in Article to be made. Every taxable person shall pay the 5 (3 ) (b). amount of the value added tax when lodging the de claration . 2. Value added tax on goods and services used in non-taxable or exempt transactions shall not be deductible. Article 13

The taxable person shall however be authorised to Should a Member State consider that, in exceptional make the deduction if the supply of goods or the pro cases, special measures should be adopted in order to vision of services takes place abroad or is exempt simplify the charging procedure in respect of the tax under Article 10 ( 1 ) or (2). or to prevent certain frauds, it shall so inform the Commission and the other Member States . As regards goods and services which are used both in transactions giving entitlement to deduction and in Should there, within one month, be objections from transactions which do not give entitlement to deduc one or more States or from the Commission, the re tion, deduction shall only be allowed for that part of quest for derogation shall be brought before the the value added tax which is proportional to the Council, which shall act on a proposal from the amount relating to the transactions giving entitlement Commission within three months . to deduction (pro rata rule). Should it appear from the conclusion of the Com 3 . The deduction shall be made from the value mission that only a simplification of the charging added tax due for the period during which deductible procedure or a measure designed to prevent fraud tax is invoiced in the case of paragraph 1 ( a) or paid is involved, the Council shall act by a qualified in the case of paragraph 1 (b) and (c) (immediate de majority on the derogation requested. ductions). Should it appear, on the contrary, from those conclu In the case of a partial deduction under paragraph 2 sions that the proposed measure might be prejudicial the amount of the deduction shall be provisionally to the very principles of the system introduced by this determined in accordance with criteria established by Directive, and in particular to neutrality in competi each Member State and finally adjusted after the end tion between Member States, the Council shall act unanimously. of the year when the pro rata figure for the year of acquisition has been calculated . In either case, the Council shall act in accordance with the same procedure as regards the period of As regards capital goods, the adjustment shall be ef application of such measures. fected on the basis of the variations of the pro rata figure which have occurred during a period of five years including the year during which the goods were The State concerned may not apply the proposed acquired ; the adjustment shall apply each year to measures until the period for entering objections has only one-fifth of the tax borne by capital goods. expired or, where there have been objections, until after the Council's decision, if such decision is favour able. 4. Certain goods and services may be excluded from the deduction system, in particular those capable These provisions shall cease to be applicable when of being exclusively or partially used for the private the imposition of tax on importation and the remis needs of the taxable person or of his staff. sion of tax on exportation are abolished in trade be tween Member States .

Article 12 Article 14 1 . Every taxable person shall keep sufficiently de tailed accounts to permit application of the value Each Member State may, subject to the consultations added tax and inspection by the tax authorities. mentioned in Article 16, apply to small undertakings

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whose subjection to the normal system of value added of one year from the introduction of value tax would meet with difficulties the special system added tax. In that event, such deductions shall best suited to national requirements and possibilities. only be allowed in respect of stocks in hand at the time referred to above and exported in an unaltered state ; Article 15 — provide for reduced rates or even exemptions with refund, if appropriate, of the tax paid at the 1 . The Commission shall submit to the Council, as preceding stage, where the total incidence of such soon as possible, proposals for Directives on com measures does not exceed that of the reliefs ap mon procedures ,for applying value added tax to plied under the present system. Such measures transactions relating to agricultural products. may only be taken for clearly defined social rea sons and for the benefit of the final consumer, 2. Until the date fixed in the Directive referred to and may not remain in force after the abolition of in paragraph 1 for the application of such common the imposition of tax on importation and the re procedures, each Member State may, subject to the mission . of tax on exportation in trade between consultations mentioned in Article 16, apply to under Member States . takings in the agricultural sector whose subjection to the normal system of value added tax would meet with difficulties the special system best suited to Article 18 national requirements and possibilities. The Commission shall, after consulting the Member Article 16 States, submit to the Council, for the first time on 1 January 1972 and every two years thereafter, a report on the operation of the common system of value Where a Member State must, in accordance with the added tax in Member States . provisions of this Directive, enter into consultations, it shall refer the matter to the Commission in good time, having regard to the application of Article 102 Article 19 of the Treaty. The Council shall, in the interest of the common market, adopt at the proper time, on a proposal from Article 17 the Commission, the appropriate Directives to com plete the common system of value added tax, and in With a view to the transition from the present sys particular to restrict progressively or to abolish tems of turnover taxes to the common system of measures adopted by Member States in derogation value added tax, Member States may : from this system, so that national systems of value added tax may be brought into alignment, thereby — adopt transitional measures to levy the tax in ad preparing the way for the attainment of the objective vance ; set out in Article 4 of the First Directive. — apply, during a certain transitional period, in re spect of capital goods, the method of deduction Article 20 by annual instalments ( deductions pro rata tem poris); The Annexes shall form an integral part of this Di — exclude, in whole or in part, during a certain rective . transitional period, capital goods from the deduc tion system provided for in Article 11 ; Article 21

and, subject to the consultations mentioned in Article This Directive is addressed to the Member States . 16 :

— authorise (in order to grant relief, total or partial, Done at Brussels, 11 April 1967. but general in scope, from the turnover tax charged up to the time of introducing value added tax) standard deductions in respect of capital For the Council goods not yet written off and of stocks in hand at The President that time . Member States may, however, restrict such deductions to goods exported during a period R. VAN ELSLANDE

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ANNEX A

1 . Regarding Article 3 5 . Regarding Article 5 (2) (d) and (e) If a Member State intends to apply value added tax in a Member States which, for specifically national reasons, cannot consider the transactions referred to in Article territory smaller than its national territory, it shall enter into the consultations mentioned in Article 16. 5 (2) (d) and (e) as supply shall classify them in the cate gory of provision of services, .subjecting them to the rate which would be applicable to them if they were considered 2. Regarding Article 4 as supply.

The expression 'activities of producers, traders, or persons The following, inter alia, shall be considered as ' works of providing services' is to be understood in a wide sense construction': and to cover all economic activities, including, therefore, activities of the extractive industries, agriculture and the — the construction of buildings, bridges, roads, ports, professions. etc., in performance of a building contract; If a Member State intends not to tax certain activities, it — earth-moving and planting of gardens ; should achieve its purpose by means of exemptions rather — installation work (of central heating, for example); than by excluding from the scope of the tax persons pur suing such activities. — repairs to buildings, other than current maintenance.

Member States may also consider as a 'taxable person' 6. Regarding Article 5 (3) (a) anyone who engages occasionally in the transactions referred to in Article 4. As regards the appropriation of goods in an unaltered state bought by a taxable person, Member States may, in The expression 'independently' is intended in particular to stead of taxing, forbid deduction or adjust it if deduction exclude from taxation wage-earners who are bound to has already been effected. However, appropriation for giv their employer by a contract of service. This expression ing gifts of small value and samples, which from the tax also makes it possible for each Member State not to con point of view may be classified as overhead expenses, sider as separate taxable persons, but as one single taxable shall not be considered as taxable supply. Moreover, the person, persons who, although independent from the legal provisions of Article 11 (2) shall not be applicable to such point of view, are, however, organically linked to one an appropriations. other by economic, financial or organisational relation ships. Any Member State intending to adopt such a sys tem shall enter into the consultations mentioned in Article 7. Regarding Article 5 (3) (b) 16 . This provision shall only be applied to ensure equality of taxation between, on the one hand, goods purchased and States, regional and local government bodies and other intended for the needs of the undertaking, and in respect public corporate bodies shall not as a general rule be con of which there is no entitlement to immediate or complete sidered as taxable persons in respect of activities which deduction, and, on the other hand, goods produced or ex they pursue in their official capacity as official authorities. tracted by the taxable person or on his behalf by a third If, however, they pursue activities as producers, traders, or person which are also used for the same needs. providers of services, they may be considered as liable to tax in respect of such activities. 8 . Regarding Article 5 (5) The 'chargeable event' means the event giving rise to the 3 . Regarding Article S (1 ) tax .

'Tangible property' means both moveable and immove able tangible property. 9. Regarding Article 6 (1 ) The definition of provision of services given in this para The supply of electric current, gas, heat, refrigeration and graph involves classification of, inter alia, the following as the like shall be considered as supply of goods. provision of services: In case of contribution to a company of the whole or part — the assignment of intangible property ; of the contributor's assets, Member States may regard the benefiting company as the successor in title of the contri — the carrying out of an obligation to refrain from doing butor. something; — the carrying out of a service rendered by order of a 4. Regarding Article 5 (2) (a) public authority ;

For the purposes of this Directive, the contract referred to — the carrying out of work on goods, if such work is not in Article 5 (2) (a) must not be subdivided into part hire considered as supply within the meaning of Article 5 and part sale, but shall be regarded, as soon as concluded, (2) (d) and (e) as, for example, current maintenance as a contract involving a taxable supply. work, the laundering of linen, etc.

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This definition shall not prevent taxation by Member Further, the expenses paid in the name and for the ac States of certain transactions engaged in by a taxable per count of the customer which are shown in the accounts of son as services 'rendered to oneself' when such a measure the supplier as transitory items shall not be included in * proves necessary in order to avoid distortion of compe the basis of assessment. tition . The customs duties and other charges, taxes, etc., paid at importation by agents and other intermediaries in customs 10. Regarding Article 6 (2) clearance including forwarding agents, under their own name, may also be excluded from the basis of assessment Member States shall refrain, as far as possible," from grant corresponding to the services they have provided. ing exemption from tax in respect of the provision of the services listed in Annex B. 14. Regarding Article 8 (c) 11 . Regarding Article 6 (3) In intra- Community trade, Member States shall endeavour The Council shall, acting unanimously on a proposal from to apply to importations of goods a basis of assessment the Commission, lay down, before 1 January 1970, special which corresponds, as far as possible, to that used for sup rules concerning certain services for which such rules may ply made within the territory of the country ; this basis prove necessary, derogating where appropriate from the shall include the same components as those taken into provisions of Article 6 (3 ). Until those rules have been account pursuant to Article 8 (c). laid down, each Member State may, in order to simplify Until the abolition of the imposition of tax on importa the procedure for charging the tax, derogate from the pro visions of Article 6 (3 ); it shall, however, take the neces tion and the remission of tax on exportation in trade be tween Member States at the latest, and subject to the con sary steps to avoid double taxation or non-taxation . sultations mentioned in Article 16, each Member State may apply to importations of goods from third countries 12. Regarding Article 8 a basis of assessment which corresponds, as far as possi Any Member State which applies value added tax only up ble, to that used for supply within the territory of the to and including the wholesale stage may, in the case of country ; this basis shall include the same components as goods sold by retail by a taxable person, reduce the basis those taken into account pursuant to Article 8 ( c). of assessment by a certain percentage ; the basis thus re duced shall not, however, be lower than the purchase or 15 . Regarding Article 9 (2) cost price plus, where appropriate, the amount of the cus toms duties (including levies), taxes and charges on the Where this' paragraph is applied to the transport services goods (except value added tax), even if payment thereof referred to in Annex B, item 5, it must be so applied as to has been suspended. ensure equality of ; treatment as between the different modes of transport. In the case of importation of goods sold by retail, the same reduction shall be applied to the basis of assessment. 16. Regarding Article 10 (1 ) (a) It shall be left to Member States to define, in accordance Relief from tax as provided for in this provision refers to with their national concepts, the concept of 'sale of goods the supply of goods directly exported, that is to say sup by retail'. ply made by the exporter. Member States may, however, extend exemption to supply made at the preceding stage. Each Member State may, subject to the consultations mentioned in Article 16, law down, as a measure to pre vent fraud and in respect of specified goods and services, 17. Regarding Article 10 (1 ) (b) that, in derogation from Article 8, the basis of assessment shall not be lower than a minimum basis determined by Member States may, however, refrain from granting this its national law . exemption if relief from the value added tax charged on . the provision of these services is effected in favour of the beneficiary of the services by means of deductions. 13 . Regarding Article 8 (a) Moreover, Member States may, except in the case of the provision of services relating to goods in transit, restrict The expression ' consideration' means everything received such exemption to the provision of services relating to in return for the supply of goods or the provision of serv goods the supply of which inside the country is taxable. ices, including incidental expenses (packing, transport, in surance, etc.) that is to say not only the cash amounts charged, but also , for example, the value of the goods re 18 . Regarding Article 10 (2) ceived in exchange or, in the case of goods or services This provision relates in particular to the provision of in supplied by order of a public authority, the amount of the compensation received . ternational transport services at importation and to port services . This provision .shall not, however, prevent each Member State which considers it necessary for the achievement of 19 . Regarding Article 10 (2) and (3) greater neutrality in competition from being able to ex clude from the basis of assessment in respect of supply the Where these paragraphs are applied to the transport incidental expenses arising as from the place of supply as services referred to in Annex B, item 5, they must be so defined in Article 5 (4) and to tax such expenses as applied as to ensure equality of treatment as between the consideration for. the provision of services. different modes of transport.

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20. Regarding Article 11 (1 ) (a) Each Member State may, in special cases, provide for de rogations from this rule and also from the obligation laid In the cases provided for in Article 5 (5 ), second sentence, down in Article 12 (2). Such derogations, however, must and Article 6 (4), second sentence, the deductions may be be strictly limited . made as soon as the invoice is received, even though the goods have not yet been supplied or the services rendered. Notwithstanding the other measures to be taken by Member States to ensure payment of the tax and to 21 . Regarding Article 11 (2), second subparagraph prevent fraud, all persons, whether taxable or not, who show the value added tax on an invoice, must pay the Member States may, however, restrict the right to deduc amount thereof. tion to transactions relating to goods the supply of which inside the country is taxable. 26. Regarding Article 12 (3) 22. Regarding Article 11 (2), third subparagraph The pro rata figure shall, in general, be determined in re Each Member State may, for practical reasons, shorten the spect of all the transactions carried out by the taxable per period laid down in Article 12 (3 ) or authorise certain son (general pro rata figure). However, a taxable person taxable persons to lodge the declaration quarterly, half may, exceptionally, obtain administrative permission to yearly or annually. determine special pro rata figures for certain sectors of his activities . During the first six months of each year, the taxable per son shall, where appropriate, lodge a declaration concern 23 . Regarding Article 11 (3), first subparagraph ing all the previous years's transactions, and including all the particulars necessary for any adjustments. Subject to the consultations mentioned in Article 16, each Member State may, on conjunctural grounds, partially or Each Member State shall, as regards importation of goods, wholly exclude capital goods from the deduction system, adopt measures governing the procedure in respect of the or apply in respect of such goods, instead of the method declaration and of the payment which must ensue. of immediate deductions, that of annual instalments (de ductions pro rata temporis). 27. Regarding Article 14 24. Regarding Article 11 (3), third subparagraph Member States may specify certain tolerances in order to "Where this Article is applied to the transport services re limit the number of adjustments in the event of variations ferred to in Annex B , item 5, it must be so applied as to in the annual pro rata figure as compared with the initial ensure equality of treatment as between the different pro rata figure which served as a basis for deductions in modes of transport. the case of capital goods.

28 . Regarding Article 17, fourth indent 25 . Regarding Article 12 (2)

The invoice must show separately the price exclusive of Stocks may be valued inter alia by reference to the trans tax and the corresponding tax for each different rate, to actions carried out during preceding years by the taxable gether with any exemption. persons .

ANNEX B

List of the services referred to in Article 6 (2): 6. hiring of tangible moveable property to a taxable person ; 1 . assignments of patents, trade marks and other similar rights, and the granting of licences in respect of such 7. provision of staff to a taxable person ; rights ; 8 . services provided by consultants, engineers, planning 2. work, other than that referred to in Article 5 (2) (d), offices and similar services, in scientific, economic or on tangible moveable property, carried out for a tax technical fields ; able person ; 9. the carrying out of an obligation to refrain from exer 3 . provision of services to prepare or co-ordinate the car cising, in whole or in part, a business activity or a rying out of works of construction, as, for example, right included in this list; services provided by architects and by firms providing on-site supervision of works ; 10. the services of forwarding agents, brokers, business agents and other independent intermediaries, in so far 4. commercial advertising services ; as they relate to supply or importation of goods or 5 . transport and storage of goods, and ancillary services ; the provision of services included in this list.