2005/817/EC,Euratom: Commission Decision of 21 November 2005 authorising the Republic of Latvia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4424)
Date: 2005-11-21
Institutions: European Commission
Subjects: Latvia, VAT resource, artistic profession, basis of tax assessment, carriage of passengers, derogation from EU law, provision of services, tax harmonisation

L 305/38

EN

Official Journal of the European Union

24.11.2005

COMMISSION DECISION

of 21 November 2005

authorising the Republic of Latvia to use certain approximate estimates for the calculation of the
VAT own resources base

(notified under document number C(2005) 4424)

(Only the Latvian text is authentic)

(2005/817/EC, Euratom)

categories of transactions listed in Annex F to the sixth
Directive;
the Republic of Latvia should therefore be
authorized to calculate the VAT base using approximate
in accordance with the second indent of
estimates
Article 6(3) of Regulation (EEC, Euratom) No 1553/89.

The Advisory Committee on Own Resources has
its
approved the report
members on this Decision,

recording the opinions of

HAS ADOPTED THIS DECISION:

Article 1

For the purpose of calculating the VAT own resources base
from 1 May 2004, the Republic of Latvia is authorized,
in
accordance with the second indent of Article 6(3) of Regulation
(EEC, Euratom) No 1553/89, to use approximate estimates in
respect of the following categories of transactions referred to in
Annex F to the sixth Directive:

1. Services supplied by authors, artists and performers (Annex

F, point 2);

2. Passenger transport (Annex F, point 17).

Article 2

This Decision is addressed to the Republic of Latvia.

Done at Brussels, 21 November 2005.

For the Commission

Dalia GRYBAUSKAITĖ
Member of the Commission

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to the Treaty establishing the European Atomic
Energy Community;

(4)

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:

(1)

(2)

(3)

of

28(3)

Under Article
Sixth Council Directive
77/388/EEC of 17 May 1977 on the harmonisation of
the laws of the Member States 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;
these transactions must be taken into
account for the determination of the VAT resources base.

For the application of the provisions in Article 28(3) of
the sixth Directive, paragraph 1 of Section 7 (Taxation)
of Annex VIII to the Act of Accession of the Republic of
Latvia to the European Communities (3), authorises the
Republic of Latvia to exempt certain transactions listed
in Annex F to the sixth Directive.

The Republic of Latvia is unable to make a precise calcu-
lation of the VAT own resources base for certain cate-
gories of transactions listed in Annex F, point 2 and 17,
to the sixth Directive; such calculation is likely to involve
an unjustified administrative burden in relation to the
effect of these transactions on the Republic of Latvia’s
total VAT resources base; the Republic of Latvia is able to
make a calculation using approximate estimates for these

(1) OJ L 155, 7.6.1989, p. 9. Regulation as amended by Regulation (EC)

No 807/2003 (OJ L 122, 16.5.2003, p. 36).

(2) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive

2004/66/EC (OJ L 168, 1.5.2004, p. 35).

(3) OJ L 236, 23.9.2003, p. 830.