1990D0177—EN—01.01.1990—001.001—1
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►B COMMISSIONDECISION
of23March1990
authorizingBelgiumnottotakeintoaccountcertain categories oftransactionsandtousecertain
approximateestimatesforthecalculation oftheVATownresourcesbase
(OnlytheDutchandFrenchtextsareauthentic)
(90/177/Euratom,EEC)
(OJL99,19.4.1990,p.24)
Amendedby:
OfficialJournal
No page date
►M1CommissionDecision91/82/EEC,Euratomof4February1991 L49 24 22.2.1991
▼B
COMMISSIONDECISION
of23March1990
authorizing Belgium not to take into account certain categories of
transactionsandtousecertainapproximateestimatesforthecalcu-
lationoftheVATownresourcesbase
(OnlytheDutchandFrenchtextsareauthentic)
(90/177/Euratom,EEC)
THECOMMISSIONOFTHEEUROPEANCOMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community,
HavingregardtotheTreaty establishing theEuropean Atomic Energy
Community,
Having regard to Council Regulation (EEC, Euratom) No 1553/89 of
29May1989onthedefinitiveuniformarrangementsforthecollection
of own resources accruing fromvalue added tax(1), and in particular
Article13thereof,
WhereasCouncilRegulation(EEC,Euratom,ECSC)No2892/77of19
December 1977 implementing in respect of own resources accruing
fromvalueaddedtaxtheDecisionof21April1970onthereplacementof financial contributions from Member States by the Communities'own resources(
2) ceased to be applicable on 31 December 1988;
whereas the authorizations given under Article 13 thereof must berenewed from1 January 1989 pursuant to Article 13 of Regulation
(EEC,Euratom)No1553/89;
Whereas, under Article 28 (3) of the Sixth Council Directive 77/388/
EECof17May1977ontheharmonizationofthelawsoftheMember
States relating to turnover taxes — Common system of value addedtax:uniformbasisofassessment(
3),hereinaftercalledthe‘SixthDirec-
tive’,aslastamendedbyDirective84/386/EEC(4),theMemberStates
may continue to exempt or tax certain transactions; whereas thesetransactions must be taken into account for the determination of the
VATresourcesbase;
Whereas Belgiumisunable tom ake a precise calculation ofthe VAT
ownresourcesbasefortwocategoriesoftransactionslistedinAnnexes
E and F to the Sixth Directive; whereas such calculation is likely toinvolveanunjustifiedadministrativeburdeninrelationtotheeffectofthese transactions on Belgium's total VAT resources base; whereasBelgiumshould therefore be authorized not to take these transactionsintoaccountforthecalculationoftheVATbase;
WhereasBelgiumisabletomakeacalculationusingapproximateesti-
mates for six categories of transactions listed in Annexes E and F to
theSixthDirective;whereasitshouldthereforebeauthorizedtocalcu-
latetheVATbaseusingapproximateestimates;
WhereastheAdvisoryCommitteeonOwnResourceshasapprovedthe
reportrecordingtheopinionsofitsmembersonthisDecision,
HASADOPTEDTHISDECISION:
Article 1
For the purpose of calculating the VAT own resources base from1
January 1989, Belgiumis authorized, in accordance with the firstindent of Article 6 (3) of Council Regulation (EEC, Euratom) No1990D0177—EN—01.01.1990—001.001—2
(1) OJNoL155,7.6.1989,p.9.
(2) OJNoL336,27.12.1977,p.8.
(3) OJNoL145,13.6.1977,p.1.
(4) OJNoL208,3.9.1984,p.58.
▼B
1553/89, not to take into account the following categories of transac-
tionsreferredtoinAnnexesEandFtotheSixthDirective:
2. Services supplied by authors, artists, performers, in so far as these
arenotservicesspecifiedinAnnexBtotheSecondCouncilDirec-tive67/228/EEC(
1);
— servicesrenderedtoconferenceorganizersbylecturers,
— services rendered to show and concert organizers, to publishers
of records and other sound recording media and to makers of
films and other image-recording media by actors conductors,musicians and other artists in the context of theatrical, choreo-graphical, cinematographical or musical productions or circus,music-hallorartisticcabaretperformances,and
— services rendered to organizers of sporting competitions or
events by persons taking part in these competitions or events(AnnexF,expoint2).
Article 2
For the purpose of calculating the VAT own resources base from1
January 1989, Belgium is authorized to use approximate estimates in
respect of the following categories of transactions referred to inAnnexesEandFtotheSixthDirective:
1. The services of travel agents referred to in Article 26 of the Sixth
Directive, and those of travel agents acting in the name and onaccountofthetraveller,forjourneysoutsidetheCommunity(AnnexE,point15);
2. Servicessuppliedbylawyers,notariesandbailiffs(forallactivities),
in so far as these are not services specified in Annex B to theSecondDirective67/228/EEC(AnnexF,expoint2);
3. Treatmentofanimalsbyveterinarysurgeons(AnnexF,point9);
4. Supplies of land described in Article 4 (3) of the Sixth Directive
(AnnexF,expoint16).
Article 3
ThisDecisionisaddressedtotheKingdomofBelgium.1990D0177—EN—01.01.1990—001.001—3
(1) OJNo71,14.4.1967,p.1303/67.▼M1
▼B