1990D0179 — EN — 01.01.1990 — 001.001 — 1
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►B COMMISSION DECISION
of 23 March 1990
authorizing the Federal Republic of Germany to use statistics for years earlier than the last year
butone andnot to take into account certain categories of transactionsor to use certain approximate
estimates for the calculation of the VAT own resources base
(Only the German text is authentic)
(90/179/Euratom, EEC)
(OJ L 99, 19.4.1990, p. 28)
Amended by:
Official Journal
No page date
►M1Commission Decision 91/87/EEC, Euratom of 4 February 1991 L 49 29 22.2.1991
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COMMISSION DECISION
of 23 March 1990
authorizing the Federal Republic of Germany to use statistics for
years earlier than the last year but one and not to take into accountcertain categories of transactions or to use certain approximate
estimates for the calculation of the VAT own resources base
(Only the German text is authentic)
(90/179/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 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 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 Member
States 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 VAT
resources base;
Whereas, for the purposes of the breakdown of transactions by statistical
category, Germany is unable to use definitive figures from the nationalaccounts for the last year but one before the financial year for which theVAT resources base has to be calculated; whereas Germany shouldtherefore be authorized to use figures taken from the national accounts
for years earlier than the last year but one;
Whereas Germany is unable to make a precise calculation of the VAT
own resources base for three categories of transactions listed in AnnexesE and F to the Sixth Directive; whereas such calculation is likely toinvolve an unjustified administrative burden in relation to the effect ofthese transactions on Germany's total VAT resources base; whereas
Germany should therefore be authorized not to take these transactions
into account for the calculation of the VAT base;
Whereas Germany is able to make a calculation using approximate
estimates for tax not collected because of the graduated tax reliefgranted under Article 24 (2) of the Sixth Directive and four categories oftransactions listed in Annexes E and F to the Sixth Directive; whereas it
should therefore be authorized 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,1990D0179 — 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 1
In order to perfom breakdown by rate referred to in Article 4 (4) of
Council Regulation (EEC, Euratom) No 1553/89 Germany is herebyauthorized from 1 January 1989 to use figures obtained from the national
accounts for the last year but two or the last year but three before the
financial year for which the VAT resources base has to be calculated.
Article 2
For the purpose of calculating the VAT own resources base from 1
January 1989, Germany is authorized not to take into account thefollowing categories of transactions referred to in Annexes E and F tothe Sixth Directive:
1. The services of travel agents acting in the name and on account of the
traveller for journeys outside the Community (Annex E, ex point 15);
2. Transactions carried out by blind persons or workshops for the blind
(Annex F, point 7);
3. Management of credit and credit guarantees by a person or body
other than the one which granted the credits (Annex F, point 13);
Article 3
For the purpose of calculating the VAT own resources base from 1
January 1989, Germany is authorized to use approximate estimates to
calculate the tax not collected because of the graduated tax relief grantedunder Article 24 (2) of the Sixth Directive and for certain categories oftransactions referred to in Annexes E and F to the Sixth Directive:
2. Supplies of dental prostheses and the provision of services relating
thereto by dental technicians and supplies of dental prostheses bydentists when these prostheses are made by dentists themselves(Annex E, ex point 2);
3. Telecommunications services and supplies of goods incidental thereto
supplies by public postal services, excluding the supply andmaintenance of secondary telephone installations by the FederalPost Office (Annex F, ex point 5);
4. The safekeeping and management of securities (Annex F, ex point
15);
5. Supplies of those buildings and land described in Article 4 (3) of the
Sixth Directive (land with new buildings and building land) (Annex
F, ex point 16).
Article 4
This Decision is addressed to the Federal Republic of Germany.1990D0179 — EN — 01.01.1990 — 001.001 — 3
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