1990D0182 — EN — 01.01.1990 — 001.001 — 1
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►B COMMISSIONDECISION
of23March1990
authorizingtheUnitedKingdomnottotakeintoaccountcertaincategoriesoftransactionsandto
usecertainapproximateestimatesforthecalculation oftheVATownresourcesbase
(OnlytheEnglishtextisauthentic)
(90/182/Euratom, EEC)
(OJ L 99, 19.4.1990, p. 33)
Amended by:
Official Journal
No page date
►M1Commission Decision 91/86/EEC, Euratom of 4 February 1991 L 49 28 22.2.1991
▼B
COMMISSIONDECISION
of23March1990
authorizing the United Kingdom not to take into account certain
categories oftransactionsandtousecertainapproximateestimates
forthecalculation oftheVATownresourcesbase
(OnlytheEnglishtextisauthentic)
(90/182/Euratom, EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community,
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
of own 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 be
renewed 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 the MemberStates relating to turnover taxes — Common system of value addedtax: uniform basis of assessment(
3), hereinafter called ‘the Sixth Direc-
tive’, as last amended by Directive 84/386/EEC(4), the Member States
may continue to exempt or tax certain transactions; whereas these
transactions must be taken into account for the determination of theVAT resources base;
Whereas the United Kingdom is unable to make a precise calculation
of the VAT own resources base for one category of transactions listedin Annex E to the Sixth Directive; whereas such calculation is likely toinvolve an unjustified administrative burden in relation to the effect ofthese transactions on the United Kingdom's total VAT resources base;
whereas the United Kingdom should therefore be authorized not to take
these transactions into account for the calculation of the VAT base;
Whereas the United Kingdom is able to make a calculation using
approximate estimates for two categories of transactions listed in
Annex F to the Sixth Directive; whereas it should therefore be author-ized to calculate the 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,1990D0182 — EN — 01.01.1990 — 001.001 — 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
HAS ADOPTED THIS DECISION:
Article 2
For the purpose of calculating the VAT own resources base from 1
January 1989, the United Kingdom is authorized to use approximateestimates in respect of the following categories of transactions referredto in Annex F to the Sixth Directive:
1. Transactions of hospitals not covered by Article 13 (A) (1) (b)
(Annex F, point 10);
2. Goods for the fuelling and provisioning of pleasure boats and
aircraft for private use proceeding outside the national territory(Annex F, points 21 and 22).
Article 3
This Decision is addressed to the United Kingdom.1990D0182 — EN — 01.01.1990 — 001.001 — 3
▼M1
▼B