Document ID: 01990D0179-20141128
Language: ENG

01990D0179 — EN — 28.11.2014 — 005.001
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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 the Federal Republic of Germany to use statistics for years earlier than the last year but one and not to take into account certain categories of transactions or to use certain approximate estimates for the calculation of the VAT own resources base</p><p>(Only the German text is authentic)</p><p><a>(90/179/Euratom, EEC)</a></p><p>(OJ L 099 19.4.1990, p. 28)</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>29</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>10</p></td><td><p>8.2.1994</p></td></tr><tr><td><p><a>&#9658;M3</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>65</p></td><td><p>21.12.2012</p></td></tr><tr><td><p><a>&#9658;M4</a></p></td><td><p><a>                              COMMISSION IMPLEMENTING DECISION                           &#160;of 26 November 2014</a></p></td><td><p>&#160;&#160;L&#160;343</p></td><td><p>43</p></td><td><p>28.11.2014</p></td></tr></table>
COMMISSION DECISION
of 23 March 1990
authorizing the Federal Republic of Germany to use statistics for years earlier than the last year but one and not to take into account certain categories of transactions or to use certain approximate estimates for the calculation of the VAT own resources base
(Only the German text is authentic)
(90/179/Euratom, EEC)
Article 1
In order to perfom breakdown by rate referred to in Article 4 (4) of Council Regulation (EEC, Euratom) No 1553/89 Germany is hereby authorized from 1 January 1989 to use figures obtained from the national accounts for the last year but two or the last year but three before the financial year for which the VAT resources base has to be calculated.
Article 2
For the purpose of calculating the VAT own resources base from 1 January 1989, Germany is authorized not to take into account the following categories of transactions referred to in Annexes E and F to the Sixth Directive:
1. The services of travel agents acting in the name and on account of the traveller for journeys outside the Community (Annex E, ex point 15);
2. Transactions carried out by blind persons or workshops for the blind (Annex F, point 7);
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Article 3
For the purpose of calculating the VAT own resources base from 1 January 1989, Germany is authorized to use approximate estimates to calculate the tax not collected because of the graduated tax relief granted under Article 24 (2) of the Sixth Directive and for certain categories of transactions referred to in Annexes E and F to the Sixth Directive:
—————
2. Supplies of dental prostheses and the provision of services relating thereto by dental technicians and supplies of dental prostheses by dentists when these prostheses are made by dentists themselves (Annex E, ex point 2);
—————
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5. Supplies of those buildings and land described in Article 4 (3) of the Sixth Directive (land with new buildings and building land) (Annex F, ex point 16).
Article 4
This Decision is addressed to the Federal Republic of Germany.
<note>
( 1 ) OJ No L 155, 7. 6. 1989, p. 9.
( 2 ) OJ No L 336, 27. 12. 1977, p. 8.
( 3 ) OJ No L 145, 13. 6. 1977, p. 1.
( 4 ) OJ No L 208, 3. 9. 1984, p. 58.
</note>