2005/819/EC,Euratom: Commission Decision of 21 November 2005 authorising the Republic of Lithuania to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4429)
Date: 2005-11-21
Institutions: European Commission
Subjects: Lithuania, VAT resource, basis of tax assessment, carriage of passengers, derogation from EU law, tax harmonisation

L 305/40

EN

Official Journal of the European Union

24.11.2005

COMMISSION DECISION

of 21 November 2005

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

(notified under document number C(2005) 4429)

(Only the Lithuanian text is authentic)

(2005/819/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)

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 8 (Taxation)
of Annex IX to the Act of Accession of the Republic of
Lithuania to the European Communities (3) authorises the
Republic of Lithuania to exempt certain transactions
listed in Annex F to the sixth Directive.

The Republic of Lithuania is unable to make a precise
calculation of the VAT own resources base for certain
categories of transactions listed in Annex F to the sixth

Directive; such a calculation is likely to involve an unjus-
tified administrative burden in relation to the effect of
these transactions on the Republic of Lithuania’s total
VAT resources base; the Republic of Lithuania should
therefore pursuant to Article 6(3) of Regulation (EEC,
Euratom) No 1553/89 be authorised to calculate the
VAT base using approximate estimates.

(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 Lithuania 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 domestic leg of international passenger transport
(Annex F, point 17 to the sixth Directive).

Article 2

This Decision is addressed to the Republic of Lithuania.

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. 842.