2005/872/EC,Euratom: Commission Decision of  21 November 2005  authorising the Czech Republic to use certain approximate estimates for the calculation of the VAT own resources base  (notified under document number C(2005) 4421)
Date: 2005-11-21
Institutions: European Commission
Subjects: Czechia, VAT resource, basis of tax assessment, carriage of passengers

9.12.2005

EN

Official Journal of the European Union

L 322/19

II

(Acts whose publication is not obligatory)

COMMISSION

COMMISSION DECISION

of 21 November 2005

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

(notified under document number C(2005) 4421)

(Only the Czech text is authentic)

(2005/872/EC, Euratom)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

(3)

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)

Pursuant
to 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.

Republic to the European Communities (3) authorises the
Czech Republic to exempt certain transactions listed in
Annex F to the sixth Directive.

The Czech Republic is unable to make a precise calcu-
lation of the VAT own resources base for transactions
listed in Annex F, point 17, to the sixth Directive; such
calculation is likely to involve an unjustified adminis-
trative burden in relation to the effect of these trans-
actions on the Czech Republic’s total VAT resources
base; the Czech Republic is able to make a calculation
using approximate estimates for this category of trans-
action listed in Annex F to the sixth Directive; the Czech
Republic 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

(2)

For the application of the provisions in Article 28(3) of
title 5, paragraph1 of Annex V
the sixth Directive,
the Czech
(Taxation)

to the Act of Accession of

For the purpose of calculating the VAT own resources base
from 1 May 2004, the Czech Republic is authorised to use
approximate estimates in respect of the following category of
transactions referred to in Annex F to the sixth Directive:

(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).

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

(3) OJ L 236, 23.9.2003, p. 803.

L 322/20

EN

Official Journal of the European Union

9.12.2005

This Decision is addressed to the Czech Republic.

Article 2

Done at Brussels, 21 November 2005.

For the Commission
Dalia GRYBAUSKAITĖ
Member of the Commission