1992D0164 — EN — 01.01.1991 — 001.001 — 1
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►B COMMISSION DECISION
of 25 February 1992
authorizing Portugal to use statistics for years earlier than the last year but one and not to take
into account certain categories of transactions or to use certain approximate estimates for the
calculation of the VAT own resources base
(Only the Portuguese text is authentic)
(92/164/EEC, Euratom)
(OJ L 73, 19.3.1992, p. 23)
Amended by:
Official Journal
No page date
►M1Commission Decision 95/530/EC, Euratom of 29 November 1995 L 302 35 15.12.1995
1992D0164 — EN — 01.01.1991 — 001.001 — 2
▼B
COMMISSION DECISION
of 25 February 1992
authorizing Portugal to use statistics for years earlier than the last
year but one and not to take into account certain categories oftransactions or to use certain approximate estimates for the calcula-
tion of the VAT own resources base
(Only the Portuguese text is authentic)
(92/164/EEC, Euratom)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regardto the Treaty establishing the European Economic
Community,
Having regardto the Treaty establishing the European Atomic Energy
Community,
Having regardto 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), andin particular
Article 13 thereof,
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 added tax;uniform basis of assessment(
2), hereinafter called‘the Sixth Directive’,
the Member States may continue to exempt or tax certain transactions;
whereas these transactions must be taken into account for the determi-
nation of the VAT resources base;
Whereas, for the application of the provisions in Article 28 (3) of the
Sixth Directive, paragraph 3 (b) of Section IV (Taxation) of AnnexXXXII to the Act of Accession of the Portuguese Republic to the
European Communities(
3) authorizes Portugal to exempt certain trans-
actions listedin Annex F to the Sixth Directive;
Whereas, for the purposes of the breakdown of transactions by statis-
tical category, Portugal is unable to use definitive figures from thenational accounts relating to the last year but one before the financial
year for which the VAT resources base is to be calculated; whereas
Portugal shouldtherefore be authorizedto use the national accounts foryears earlier than the last year but one;
Whereas precise calculation of the VAT own resources base for one
category of transactions listedin Annex F to the Sixth Directive is likely
to involve an unjustified administrative burden in relation to the
minimal effect of these transactions on Portugal's VAT resources base;whereas Portugal shouldtherefore be authorizednot to take these trans-actions into account for the calculation of the VAT base;
Whereas Portugal is able to make a calculation using approximate esti-
mates for four categories of transactions listedin Annex F to the Sixth
Directive; whereas it shouldtherefore be authorizedto calculate theVAT base using approximate estimates;
Whereas the Advisory Committee on Own Resources has approved the
report recording the opinions of its members on this Decision,
(1) OJ No L 155, 7. 6. 1989, p. 9.
(2) OJ No L 145, 13. 6. 1977, p. 1.
(3) OJ No L 302, 15. 11. 1985, p. 383.
1992D0164 — EN — 01.01.1991 — 001.001 — 3
▼B
HAS ADOPTED THIS DECISION:
Article 1
For the breakdown by rate provided for in Article 4 (4) of Regulation
(EEC, Euratom) No 1553/89, Portugal is authorizedto use d ata fromthe national accounts relating to 1986 for the 1989 and1990 financial
years for which the VAT own resources base has to be calculated.
Article 2
For the purpose of calculating the VAT own resources base with effect
from 1989, Portugal is authorizednot to take into account the following
category of transactions referredto in Annex F to the Sixth Directive:
— services suppliedby authors, artists andperformers (Annex F ex
point 2).
Article 3
For the purpose of calculating the VAT own resources base with effect
from 1989, Portugal is authorizedto use approximate estimates in
respect of the following categories of transactions referredto in Annex
F to the Sixth Directive:
▼
M1
▼B2. services suppliedby und ertakers andcremation services, together
with goods related thereto (Annex F, point 6);
3. treatment of animals by veterinary surgeons (Annex F, point 9);4. supplies of those buildings and land described in Article 4 (3)
(Annex F, point 16).
Article 4
This Decision is addressed to the Portuguese Republic.