) OF REGULATION ( EEC , EURATOM , ECSC ) NO 2892/77 , THE MEMBER STATES DETERMINE THE VAT RESOURCES BASIS , IN ACCORDANCE WITH PARAGRAPH 1 OF THAT ARTICLE , FROM RETURNS TO BE FURNISHED BY TAXABLE PERSONS IN ACCORDANCE WITH ARTICLE 22 OF THE SIXTH COUNCIL DIRECTIVE 77/388/EEC OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX : UNIFORM BASIS OF ASSESSMENT ( 3 ) ( HEREINAFTER REFERRED TO AS THE ' SIXTH DIRECTIVE ' ) AND , WHEN THERE IS NO RETURN , OR THE RETURN DOES NOT CONTAIN THE NECESSARY INFORMATION , FROM APPROPRIATE DATA SUCH AS OTHER TAX RETURNS , PROFESSIONAL ACCOUNTS AND COMPLETE STATISTICAL SERIES ; WHEREAS , UNDER THE FIRST INDENT OF THE FIRST SUBPARAGRAPH OF ARTICLE 9 ( 3 ) OF THE REGULATION , THEY MAY BE AUTHORIZED IN CERTAIN CIRCUMSTANCES NOT TO TAKE INTO ACCOUNT , IN CALCULATING THE VAT RESOURCES BASE , ONE OR MORE OF THE CATEGORIES OF TRANSACTIONS LISTED IN ANNEXES E AND F TO THE SIXTH DIRECTIVE TO WHICH ARTICLE 9 ( 2 ) OF THE REGULATION APPLIES OR UNDER THE SECOND INDENT OF THE FIRST SUBPARAGRAPH OF 9 ( 3 ) OF THE REGULATION TO CALCULATE THE CORRESPONDING VAT RESOURCES BASIS BY USING APPROXIMATE ESTIMATES ;
WHEREAS LUXEMBOURG HAS SUBMITTED SUCH REQUESTS FOR AUTHORIZATION TO THE COMMISSION FOR CASES WHERE IT CONSIDERS THAT PRECISE CALCULATION OF THE VAT OWN RESOURCES BASIS WOULD BE LIKELY TO INVOLVE ADMINISTRATIVE BURDENS WHICH WOULD BE UNJUSTIFIED IN RELATION TO THE EFFECT OF THE TRANSACTIONS IN QUESTION ON THE TOTAL VAT RESOURCES BASIS OF THAT MEMBER STATE ;
WHEREAS IN LUXEMBOURG THE ONLY TRANSACTION OUT OF THOSE REFERRED TO IN ARTICLE 13 ( A ) ( 1 ) ( F ) OF THE SIXTH DIRECTIVE THAT IS EXEMPT IS THE PROVISION OF SERVICES BY MEDICAL OR PARAMEDICAL ASSOCIATIONS ;
WHEREAS LUXEMBOURG TAXES SERVICES RENDERED BY TRAVEL AGENCIES ACTING ON BEHALF AND FOR THE ACCOUNT OF THE TRAVELLER EVEN IN RESPECT OF TRAVEL OUTSIDE THE COMMUNITY , BUT SUCH CASES ARE RARE , AND WHEREAS SUCH TAXATION INCREASES REVENUE ;
WHEREAS IN LUXEMBOURG CHARGES FOR ADMITTANCE TO SPORTING EVENTS ARE EXEMPT , BUT THERE IS NO MACRO-ECONOMIC INFORMATION ON THIS SECTOR ;
WHEREAS IN LUXEMBOURG TRANSACTIONS RELATING TO THE CONSTRUCTION , SETTING OUT AND MAINTENANCE OF CEMETERIES , GRAVES AND MONUMENTS COMMEMORATING THE WAR DEAD ARE EXEMPT , BUT THE AGGREGATE VALUE OF THESE TRANSACTIONS NOTIFIED BY THE LUXEMBOURG AUTHORITIES IS NEGLIGIBLE ;
WHEREAS IN LUXEMBOURG THE MANAGEMENT OF CREDIT OR CREDIT GUARANTEES BY A PERSON OR BODY OTHER THAN THE ONE WHICH GRANTED THE CREDIT IS EXEMPT , BUT THE AGGREGATE VALUE OF THESE TRANSACTIONS NOTIFIED BY THE LUXEMBOURG AUTHORITIES IS NEGLIGIBLE ;
WHEREAS THE COMMISSION ACKNOWLEDGES THAT , IN SO FAR AS THESE REQUESTS BY LUXEMBOURG ARE CONCERNED , ACCURATE CALCULATION OF THE VAT RESOURCES WOULD BE LIKELY TO INVOLVE BURDENS WHICH WOULD BE