, PROFESSIONAL ACCOUNTS AND COMPLETE STATISTICAL SERIES ;
WHEREAS UNDER THE FIRST INDENT OF ARTICLE 9 ( 3 ) OF THE SAME REGULATION THE MEMBER STATES MAY , IN CERTAIN CIRCUMSTANCES , BE AUTHORIZED NOT TO TAKE INTO ACCOUNT IN CALCULATING THE VAT RESOURCES BASIS ONE OR MORE CATEGORIES OF TRANSACTIONS LISTED IN ANNEXES E , F AND G TO THE SIXTH DIRECTIVE TO WHICH THE PROVISIONS OF ARTICLE 9 ( 2 ) APPLY ;
WHEREAS DENMARK HAS SUBMITTED SUCH REQUESTS FOR AUTHORIZATION TO THE COMMISSION IN CASES WHERE IT CONSIDERS THAT A PRECISE CALCULATION OF THE VAT RESOURCES BASIS WOULD CAUSE AN UNJUSTIFIED ADMINISTRATIVE BURDEN IN RELATION TO THE EFFECT OF THE RELEVANT TRANSACTIONS ON ITS TOTAL VAT RESOURCES BASIS ;
WHEREAS DENMARK EXEMPTS SERVICES SUPPLIED BY AUTHORS , ARTISTS AND COMPOSERS , BUT WHEREAS THE GREATER PART OF THESE SERVICES ARE PROVIDED BY UNDERTAKINGS WITH A TURNOVER OF LESS THAN 10 000 EUA , AND WHEREAS THESE SERVICES ARE SUPPLIED IN PART TO TAXABLE PERSONS ;
WHEREAS , IN DENMARK , THE SERVICES SUPPLIED BY UNDERTAKERS AND CREMATION SERVICES ARE EXEMPTED WHILE THE SUPPLIES OF GOODS INCIDENTAL TO THESE SERVICES ARE TAXED ;
WHEREAS IN THE MATTER OF CREDIT MANAGEMENT ONLY OCCASIONAL TRANSACTIONS ARE PERFORMED BY PERSONS OR BODIES OTHER THAN THOSE WHICH GRANTED THE CREDIT ; WHEREAS THESE SERVICES ARE OFTEN SUPPLIED TO TAXABLE PERSONS ;
WHEREAS DENMARK HAS GRANTED THE OPTION OF THE STATUS OF TAXABLE PERSONS TO A LIMITED NUMBER OF PROFESSIONAL ASSOCIATIONS FOR A PERIOD LIMITED TO THREE YEARS ON CONDITION THEY PROVIDE INFORMATION SERVICES FOR THEIR MEMBERS ;
WHEREAS THE COMMISSION ACCEPTS THAT , IN THE CASE OF THESE REQUESTS BY DENMARK , SUCH A CALCULATION WOULD INDEED CAUSE AN UNJUSTIFIED BURDEN IN RELATION TO THE EFFECT OF THE TRANSACTIONS IN QUESTION ON THE STATE ' S TOTAL VAT RESOURCES BASIS ;
WHEREAS DENMARK SHOULD THEREFORE BE AUTHORIZED , PURSUANT TO THE FIRST INDENT OF ARTICLE 9 ( 3 ) OF REGULATION ( EEC , EURATOM , ECSC ) NO 2892/77 , NOT TO TAKE INTO ACCOUNT IN DETERMINING THE VAT RESOURCES BASIS THE CORRESPONDING CATEGORIES OF TRANSACTIONS LISTED IN ANNEXES F AND G TO THE SIXTH DIRECTIVE ;
WHEREAS THE STATEMENTS MADE IN THE RETURNS SUBMITTED BY NEWSPAPER PUBLISHERS DO NOT MAKE IT POSSIBLE TO DETERMINE WITH ANY ACCURACY THE VAT RESOURCES BASIS RELATING TO THE SALES OF NEWSPAPERS ; WHEREAS DENMARK SHOULD BE AUTHORIZED UNDER ARTICLE 5 ( 3 ) ( B ) OF THE SAID REGULATION TO APPLY A CORRECTIVE FACTOR TO THESE STATEMENTS SO AS TO ARRIVE AT A DETERMINATION OF THE VAT RESOURCES BASIS CONTAINING NO MORE THAN A NEGLIGIBLE MARGIN OF ERROR ;
WHEREAS DURING THE EARLY YEARS OF THE IMPLEMENTATION OF THE SIXTH DIRECTIVE ANNUAL AUTHORIZATIONS SHOULD BE GRANTED ;
WHEREAS THE ADVISORY COMMITTEE ON OWN RESOURCES HAS APPROVED THE REPORT CONTAINING THE OPINIONS OF ITS MEMBERS ON THIS DECISION ,
HAS ADOPTED THIS DECISION :
ARTICLE 1
FOR THE PURPOSE OF CALCULATING THE VAT RESOURCES