1990D0180 — EN — 01.01.1991 — 001.001 — 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 the Netherlands 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 Dutch text is authentic)
(90/180/Euratom, EEC)
(OJ L 99, 19.4.1990, p. 30)
Amended by:
Official Journal
No page date
►M1 Commission Decision 94/73/EC, Euratom of 1 February 1994 L 36 11 8.2.1994
1990D0180 — EN — 01.01.1991 — 001.001 — 2
▼B
COMMISSION DECISION
of 23 March 1990
authorizing the Netherlands not to take into account certain catego-
ries of transactions and to use certain approximate estimates for the
calculation of the VAT own resources base
(Only the Dutch text is authentic)
(90/180/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 own resources accruingfrom value added tax the Decision of 21 April 1970 on the replacementof 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 from 1 January 1989 pursuant to Article 13 of Regulation(EEC, Euratom) No 1553/89;
Whereas, under Article 28 (3) of the Sixth Council Directive 77/
388/EEC of 17 May 1977 on the harmonization of the laws of theMember States relating to turnover taxes — Common system of valueadded 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 thesetransactions must be taken into account for the determination of theVAT resources base;
Whereas the Netherlands is unable to make a precise calculation of the
VAT own resources base for two categories of transactions listed inAnnex F to the Sixth Directive; whereas such calculation is likely toinvolve an unjustified administrative burden in relation to the effect ofthese transactions on the Netherlands’ total VAT resources base;whereas the Netherlands should therefore be authorized not to takethese transactions into account for the calculation of the VAT base;
Whereas the Netherlands is able to make a calculation using approxi-
mate estimates for six categories of transactions listed in Annex F to theSixth Directive; whereas it should therefore be authorized to calculatethe VAT 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, the Netherlands is authorized not to take into account the
(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.
1990D0180 — EN — 01.01.1991 — 001.001 — 3
▼B
following categories of transactions referred to in Annex F to the Sixth
Directive:
1. Services supplied by authors, artists, performers, lawyers and other
members of the professions, other than the medical and paramedicalprofessions, in so far as these are not services specified in Annex Bto the Second Council Directive 67/228/EEC (
1). Services supplied
by writers, composers, journalists and press photographers (Annex F,ex point 2);
2. Transactions carried out by blind persons or workshops for the blind,
provided these exemptions do not give rise to significant distortionof competition (Annex F, point 7).
Article 2
For the purpose of calculating the VAT own resources base from 1
January 1989, the Netherlands is authorized to use approximate esti-mates in respect of the following categories of transactions referred toin Annex F to the Sixth Directive;
▼
M1
▼B
2. Services supplied by undertakers and cremation services, together
with the supply of goods related thereto (Annex F, point 6);
3. Treatment of animals by veterinary surgeons (Annex F, point 9);4. Services of exports in connection with insurance claim assessments
(Annex F, point 11);
5. The transport by ferry-boat of passengers and goods accompanying
passengers (Annex F, ex point 17);
6. The services of travel agents referred to in Article 26 of the Sixth
Directive, and those of travel agents acting in the name and onaccount of the traveller for journeys within the Community (AnnexF, point 27).
Article 3
This Decision is addressed to the Kingdom of the Netherlands.
(1) OJ No 71, 14. 4. 1967, p. 1303/67.