Document ID: 01990D0184-20181204
Language: ENG

01990D0184 — EN — 04.12.2018 — 003.001
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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 Denmark 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 Danish text is authentic)</p><p><a>(90/184/Euratom, EEC)</a></p><p>(OJ L 099 19.4.1990, p. 37)</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 1 February 1994</a></p></td><td><p>&#160;&#160;L&#160;36</p></td><td><p>13</p></td><td><p>8.2.1994</p></td></tr><tr><td><p><a>&#9658;M2</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>56</p></td><td><p>21.12.2012</p></td></tr><tr><td><p><a>&#9658;M3</a></p></td><td><p><a>                              COMMISSION IMPLEMENTING DECISION (EU, Euratom) 2018/1886&#160;of 30&#160;November 2018</a></p></td><td><p>&#160;&#160;L&#160;308</p></td><td><p>45</p></td><td><p>4.12.2018</p></td></tr></table>
COMMISSION DECISION
of 23 March 1990
authorizing Denmark 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 Danish text is authentic)
(90/184/Euratom, EEC)
—————
Article 2
For the purpose of calculating the VAT own resources base from 1 January 1989, Denmark is authorized to use approximate estimates in respect of the following categories of transactions, referred to in Annex F to the Sixth Directive:
1. Services of undertakers and cremation services other than the supply of goods related thereto (Annex F, ex point 6).
—————
Article 2a
For the purposes of calculating the VAT own resources base from 20 December 2012 to 31 December 2022, Denmark is authorised not to take into account the transactions referred to in Point 2 of Part B of Annex X to Council Directive 2006/112/EC ( 1 ) insofar as they apply to services supplied by authors, artists and performers.
Article 3
This Decision is addressed to the Kingdom of Denmark.
<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>