1984D0277 — EN — 01.01.1986 — 001.001 — 1
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►B COMMISSIONDECISION
of13April1984
concerning Ireland pursuant to Article 13 (2) of Regulation (EEC, Euratom, ECSC) No 2892/77
concerningownresourcesaccruingfromvalueaddedtax
(OnlytheEnglishtextisauthentic)
(84/277/Euratom, ECSC, EEC)
(OJ L 135, 22.5.1984, p. 21)
Amended by:
Official Journal
No page date
►M1CommissionDecision88/168/ECSC, EEC, Euratom of 20 Jan uary 1988 L 76 23 22.3.1988
▼B
COMMISSIONDECISION
of13April1984
concerning Ireland pursuant to Article 13 (2) of Regulation (EEC,
Euratom, ECSC) No 2892/77 concerning own resources accruing
fromvalueaddedtax
(OnlytheEnglishtextisauthentic)
(84/277/Euratom, ECSC, EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Atomic EnergyCommunity,
Having regard to the Treaty establishing the European Coal and Steel
Community,
Having regard to the Treaty establishing the European Economic
Community,
Having regard to Council Decision 70/243/ECSC, EEC, Euratom of 21
April 1970 on the replacement of financial contributions from MemberStates by the Communities' own resources(
1),
Having regard to Council Regulation (EEC, Euratom, ECSC) No 2892/
77 of 19 December 1977 implementing in respect of own resourcesaccruing from value added tax the Decision of 21 April 1970 on thereplacement of financial contributions from Member States by the
Communities' own resources(
2), as last amended by Regulation (EEC,
Euratom, ECSC) No 3625/83(3), and in particular the first subpara-
graph of Article 9 (3), the second subparagraph of Article 11 (1) andArticle 13 (2) thereof,
Whereas the Commission, pursuant to Article 13 (2) of Regulation
(EEC, Euratom, ECSC) No 2892/77, adopted, for 1980, Decision81/368/Euratom, ECSC, EEC(
4), for 1981, Decision82/758/ECSC, EEC,
Euratom(5) and, for 1982, Decision 83/143/EEC, Euratom, ECSC(6);
Whereas Ireland has requested the extension of the Decision 83/143/
EEC, Euratom, ECSC; adopted for 1982; whereas the supply of goodsreferred to in point 2 of Article 15 of Sixth Council Directive 77/388/EEC of 17 May 1977 onthe harmon izationof the laws of the MemberStates relating to turnover taxes — Common system of value addedtax: uniform basis of assessment(
7), hereinafter called ‘the Sixth Direc-
tive’, in conjunction with point 12 of Annex E is no longer taxed and
so this authorization may no longer be granted;
Whereas, for the early years of implementation of the Sixth Directive,
authorizations were granted annually; whereas, from 1983, authoriza-
tions should be granted for as long as Regulation (EEC, Euratom,
ECSC) No 2892/77 remains valid, subject to review for each year;
Whereas the Advisory Committee onOwnResources bas approved the
report recording the opinions of its members of this Decision,1984D0277 — EN — 01.01.1986 — 001.001 — 2
(1) OJ No L 94, 28. 4. 1970, p. 19.
(2) OJ No 336, 27. 12. 1977, p. 8.
(3) OJ No L 360, 23. 12. 1983, p. 1.
(4) OJ No L 145, 3. 6. 1981, p. 15.
(5) OJ No L 320, 17. 11. 1982, p. 16.
(6) OJ No L 96, 15. 4. 1983, p. 48.
(7) OJ No L 145, 13. 6. 1977, p. 1.
▼B
HAS ADOPTED THIS DECISION:
Article 2
For the purpose of calculating the VAT own resources base for 1983
and subsequent years, Ireland is authorized, pursuant to the first indentof the first subparagraph of Article 9 (3) of Regulation(EEC, Euratom,ECSC) No 2892/77, not to take into account the following categoriesof transactions referred to in Annex E to the Sixth Directive:
1. the services and prostheses supplied by dental technicians referred to
in Article 13 (A) (1) (e) of the Sixth Directive (Annex E, ex point
2);
2. the supplies referred to inArticle 13 (B) (g) whenmade by taxable
persons who are entitled to deduct input tax for the building in ques-tion (Annex E, point 11);
3. the supplies of goods referred to inpoin t 12 of Article 15 of the
Sixth Directive (Annex E, point 14).
Article 3
For the purpose of calculating the VAT own resources base for 1983
and subsequent years, Ireland is authorized, pursuant to the secondindent of the first subparagraph of Article 9 (3) of Regulation (EEC,Euratom, ECSC) No 2892/77, to use approximate estimates for calcu-
lating the base in respect of the following categories of transactions
referred to in Annex F to the Sixth Directive:
1. admission to sporting events (Annex F, point 1);
2. supplies of greyhounds (Annex F, 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 theaccount of the traveller for journeys within the Community (AnnexF, point 27).
Article 4
This Decisionis addressed to Irelan d.1984D0277 — EN — 01.01.1986 — 001.001 — 3
▼M1
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