1990D0183 — EN — 01.01.1989 — 000.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSION DECISION
of 23 March 1990
authorizing Ireland 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 English text is authentic)
(90/183/Euratom, EEC)
(OJ L 99, 19.4.1990, p. 35)
Amended by:
Official Journal
No page date
►M1Commission Decision 91/85/EEC, Euratom of 4 February 1991 L 49 27 22.2.1991
▼B
COMMISSION DECISION
of 23 March 1990
authorizing Ireland 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 English text is authentic)
(90/183/Euratom, EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European EconomicCommunity,
Having regard to the Treaty establishing the European Atomic Energy
Community,
Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29
May 1989 on the definitive uniform arrangements for the collection ofown resources accruing from value added tax(
1), and in particular
Article 13 thereof,
Whereas Council Regulation (EEC, Euratom, ECSC) No 2892/77 of 19
December 1977 implementing in respect of ownresources accruing fromvalue added tax the Decision of 21 April 1970 on the replacement of
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 be renewed from 1January 1989 pursuant to Article 13 of Regulation (EEC, Euratom) No1553/89;
Whereas, under Article 28 (3) of the Sixth Council Directive 77/388/
EEC of 17 May 1977 on the harmonization of the laws of the MemberStates relating to turnover taxes — Common system of value added tax:
uniform basis of assessment(
3), hereinafter called ‘the Sixth Directive’,
as last amended by Directive 84/386/EEC(4), the Member States may
continue to exempt or tax certain transactions; whereas these transac-tions must be taken into account for the determination of the VATresources base;
Whereas Ireland is unable to make a precise calculation of the VAT own
resources base for two categories of transactions listed in Annexes E andF to the Sixth Directive; whereas such calculation is likely to involve anunjustified administrative burden in relation to the effect of these
transactions on Ireland's total VAT resources base; whereas Ireland
should therefore be authorized not to take these transactions into accountfor the calculation of the VAT base;
Whereas Ireland is able to make a calculation using approximate
estimates for six categories of transactions listed in Annex F to the SixthDirective; whereas it should therefore be authorized to calculate theVAT base using approximate estimates;
Whereas the Advisory Committee on Own Resources has approved the
report recording the opinions of its members on this Decision,
HAS ADOPTED THIS DECISION:
Article 1
For the purpose of calculating the VAT own resources base from 1
January 1989, Ireland is authorized not to take into account the1990D0183 — EN — 01.01.1989 — 000.001 — 2
(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.
▼B
following categories of transactions referred to in Annex E to the Sixth
Directive:
1. Supplies covered by Article 13 (B) (g) in so far as they are made by
taxable persons who are entitled to deduction of input tax on the
building concerned (Annex E, point 11).
Article 2
For the purpose of calculating the VAT own resources base from 1
January 1989, Ireland is authorized to use approximate estimates inrespect of the following categories of transactions referred to in Annex E
to the Sixth Directive:
1. Admission to sporting events (Annex F, point 1);
2. Supply of greyhounds (Annex F, ex point 4);3. Services supplied by undertakers and cremation services, together
with goods related thereto (Annex F, point 6);
4. Treatment of animals by veterinary surgeons (Annex F, point 9);5. The services of travel agents referred to in Article 26 of the Sixth
Directive and those of travel agents acting in the name and on
account of the traveller, for journeys within the Community (AnnexF, point 27).
Article 3
This Decision is addressed to Ireland.1990D0183 — EN — 01.01.1989 — 000.001 — 3
▼M1
▼B