1990D0178 — EN — 01.01.1990 — 001.001 — 1
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►B COMMISSION DECISION
of 23 March 1990
authorizing Luxembourg 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 French text is authentic)
(90/178/Euratom, EEC)
(OJ L 99, 19.4.1990, p. 26)
Amended by:
Official Journal
No page date
►M1 Commission Decision 91/84/EEC, Euratom of 4 February 1991 L 49 26 22.2.1991
1990D0178 — EN — 01.01.1990 — 001.001 — 2
▼B
COMMISSION DECISION
of 23 March 1990
authorizing Luxembourg 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 French text is authentic)
(90/178/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 Luxembourg is unable to make a precise calculation of the
VAT own resources base for four categories of transactions listed inAnnex E and F to the Sixth Directive; whereas such calculation is likelyto involve an unjustified administrative burden in relation to the effectof these transactions on Luxembourg’s total VAT resources base;whereas Luxembourg should therefore be authorized not to take thesetransactions into account for the calculation of the VAT base;
Whereas Luxembourg is able to make a calculation using approximate
estimates for three 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, Luxembourg 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.
1990D0178 — EN — 01.01.1990 — 001.001 — 3
▼B
following categories of transactions referred to in Annexes E and F tothe Sixth Directive:
▼
M1
▼B
2. Services supplied by travel agencies acting on behalf and for the
account of the traveller, for journeys outside the Community (AnnexE, ex point 15);
3. Admission to sporting events (Annex F, point 1);4. Management of credit and credit guarantees by a person or body
other than the one which granted the credit (Annex F, point 13).
Article 2
For the purpose of calculating the VAT own resources base from 1
January 1989, Luxembourg is authorized to use approximate estimatesin respect of the following categories of transactions referred to inAnnex F to the Sixth Directive:
1. Telecommunications services supplied by public postal services and
supplies of goods incidental thereto (Annex F, point 5);
2. The supply of water by public authorities (Annex F, point 12);3. The domestic parts of international transport operations (Annex F, ex
point 17).
Article 3
This Decision is addressed to the Grand Duchy of Luxembourg.