Document ID: 01990D0178-20171202
Language: ENG

01990D0178 — EN — 02.12.2017 — 006.001
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<table><col/><col/><tr><td><p><a>&#9658;B</a></p></td><td><p>                        COMMISSION DECISION</p><p>of 23 March 1990</p><p>authorizing Luxembourg not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base</p><p>(Only the French text is authentic)</p><p><a>(90/178/Euratom, EEC)</a></p><p>(OJ L 099 19.4.1990, p. 26)</p></td></tr></table>
Amended by:
<table><col/><col/><col/><col/><col/><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>Official Journal</p></td></tr><tr><td><p>&#160;&#160;No</p></td><td><p>page</p></td><td><p>date</p></td></tr><tr><td><p><a>&#9658;M1</a></p></td><td><p><a>                              COMMISSION DECISION                           &#160;of 4 February 1991</a></p></td><td><p>&#160;&#160;L&#160;49</p></td><td><p>26</p></td><td><p>22.2.1991</p></td></tr><tr><td><p><a>&#9658;M2</a></p></td><td><p><a>                              COMMISSION DECISION                           &#160;of 1 February 1994</a></p></td><td><p>&#160;&#160;L&#160;36</p></td><td><p>9</p></td><td><p>8.2.1994</p></td></tr><tr><td><p><a>&#9658;M3</a></p></td><td><p><a>                              COMMISSION DECISION                           &#160;of 23 July 1996</a></p></td><td><p>&#160;&#160;L&#160;205</p></td><td><p>46</p></td><td><p>15.8.1996</p></td></tr><tr><td><p><a>&#9658;M4</a></p></td><td><p><a>                              COMMISSION DECISION                           &#160;of 24 July 1996</a></p></td><td><p>&#160;&#160;L&#160;205</p></td><td><p>47</p></td><td><p>15.8.1996</p></td></tr><tr><td><p><a>&#9658;M5</a></p></td><td><p><a>                              COMMISSION IMPLEMENTING DECISION                           &#160;of 19 December 2012</a></p></td><td><p>&#160;&#160;L&#160;352</p></td><td><p>55</p></td><td><p>21.12.2012</p></td></tr><tr><td><p><a>&#9658;M6</a></p></td><td><p><a>                              COMMISSION IMPLEMENTING DECISION (EU, Euratom) 2017/2222&#160;of 30 November 2017</a></p></td><td><p>&#160;&#160;L&#160;318</p></td><td><p>33</p></td><td><p>2.12.2017</p></td></tr></table>
COMMISSION DECISION
of 23 March 1990
authorizing Luxembourg not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base
(Only the French text is authentic)
(90/178/Euratom, EEC)
Article 1
For the purpose of calculating the VAT own resources base from 1 January 1989, Luxembourg is authorized not to take into account the following categories of transactions referred to in Annexes E and F to the Sixth Directive:
—————
—————
3. Admission to sporting events (Annex F, point 1).
—————
Article 2
For the purpose of calculating the VAT own resources base from 1 January 1989, Luxembourg is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex F to the Sixth Directive:
—————
—————
3. The domestic parts of international transport operations (Annex F, ex point 17).
Article 2a
By way of derogation from Article 2(3) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2017 to31 December 2020, Luxembourg is authorised to use 0,05 % of the intermediate base in respect of transactions referred to in point 10 of Part B of Annex X to Council Directive 2006/112/EC ( 1 ).
Article 3
This Decision is addressed to the Grand Duchy of Luxembourg.
<note>
( 1 ) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
</note>