2005/820/EC,Euratom: Commission Decision of 21 November 2005 authorising the Slovak Republic to use statistics for years earlier than the last year but one and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4430)
Date: 2005-11-21
Institutions: European Commission
Subjects: Slovakia, 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 305/41

COMMISSION DECISION

of 21 November 2005

authorising the Slovak Republic to use statistics for years earlier than the last year but one and
to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document number C(2005) 4430)

(Only the Slovakian text is authentic)

(2005/820/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
these transactions must be taken into
transactions;
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 XIV to the Act of Accession of
the Slovak
Republic to the European Communities (3), authorises
the Slovak Republic to exempt certain transactions
listed in Annex F to the sixth Directive.

The Slovak Republic 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 17, to the
sixth Directive; such calculation is likely to involve an
unjustified administrative burden in relation to the
these transactions on the Slovak Republic’s
effect of

total VAT resources base; the Slovak Republic is able to
make a calculation using approximate estimates for this
category of transactions listed in Annex F to the sixth
Directive;
should therefore be
authorized 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.

the Slovak republic

(4)

For the purposes of the breakdown of transactions by
statistical category provided for in Article 4(4) of Regu-
lation (EEC, Euratom) No 1553/89, the Slovak Republic
is unable to use the national accounts relating to the last
year but one before the financial year for which VAT
resources base is to be calculated; the Slovak Republic
should therefore be authorised to use national accounts
for years earlier than the last year but one.

(5)

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 purposes of the breakdown by rate referred to in Article
4(4) of Regulation (EEC, Euratom) No 1553/89, the Slovak
Republic is hereby authorized to use figures obtained from
the national accounts relating to 2001 for the 2004 financial
year for which the VAT resources base has to be calculated.

Article 2

the Slovak Republic is authorised,

For the purpose of calculating the VAT own resources base
from 1 May 2004,
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 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).

(3) OJ L 236, 23.9.2003, p. 920.

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

L 305/42

EN

Official Journal of the European Union

24.11.2005

This Decision is addressed to the Slovak Republic.

Article 3

Done at Brussels, 21 November 2005.

For the Commission
Dalia GRYBAUSKAITĖ
Member of the Commission