2005/818/EC,Euratom: Commission Decision of 21 November 2005 authorising the Republic of Hungary to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4427)
Date: 2005-11-21
Institutions: European Commission
Subjects: Hungary, VAT resource, basis of tax assessment, carriage of passengers, derogation from EU law, tax harmonisation

24.11.2005

EN

Official Journal of the European Union

L 305/39

COMMISSION DECISION

of 21 November 2005

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

(notified under document number C(2005) 4427)

(Only the Hungarian text is authentic)

(2005/818/EC, Euratom)

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,

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)

Under Article 28 (3) of 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(c) of Section 7 (Taxation)
in Annex X to the Act of Accession of the Republic of
Hungary to the European Communities (3), authorises the
Republic of Hungary to exempt certain transactions listed
in Annex F to the sixth Directive.

The Republic of Hungary is unable to make a precise
calculation of the VAT own resources base for trans-
to the sixth
actions

listed in Annex F, point 17,

Directive. Such calculation is likely to involve an unjus-
tified administrative burden in relation to the effect of
these transactions on the Republic of Hungary’s total
VAT resources base. The Republic of Hungary is able
to make a calculation using approximate estimates for
this category of transactions listed in Annex F to the
sixth Directive. The Republic of Hungary
should
therefore be authorised to calculate the VAT base using
approximate estimates in accordance with the second
indent of Article 6(3) of Regulation (EEC, Euratom) No
1553/89.

(4)

The Advisory Committee on Own Resources has
approved the report
its
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 Hungary is authorised to
use approximate estimates in respect of the following category
of transactions referred to in Annex F to the sixth Directive:

1. passenger transport (Annex F, point 17).

Article 2

This Decision is addressed to the Republic of Hungary.

Done at Brussels, 21 November 2005.

For the Commission
Dalia GRYBAUSKAITĖ
Member of the Commission

(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. 853.