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 ARTICLE 9 ( 3 ) OF THAT REGULATION THEY MAY , UNDER CERTAIN CIRCUMSTANCES , BE AUTHORIZED NOT TO TAKE INTO ACCOUNT , IN CALCULATING THE VAT RESOURCES BASIS , ONE OR MORE OF THE CATEGORIES OF TRANSACTIONS LISTED IN ANNEXES E , F AND G TO THE SIXTH DIRECTIVE TO WHICH ARTICLE 9 ( 2 ) OF THAT REGULATION APPLIES OR , PURSUANT TO THE SECOND INDENT OF ARTICLE 9 ( 3 ), TO CALCULATE THE VAT RESOURCES BASIS BY USING APPROXIMATE DATA ;
WHEREAS BELGIUM HAS SUBMITTED TO THE COMMISSION SUCH REQUESTS FOR AUTHORIZATION FOR CASES WHERE IT CONSIDERS THAT PRECISE CALCULATION OF THE VAT 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 THIS MEMBER STATE ;
WHEREAS BELGIUM EXEMPTS ONLY INDEPENDENT GROUPS OF A MEDICAL OR PARAMEDICAL NATURE ( ARTICLE 44 ( 2 ) ( 1 BIS ) OF THE BELGIAN VAT CODE ), POSSESSES NO INFORMATION ON OTHER GROUPS WHICH MIGHT NOT BE EXEMPTED AND IN RESPECT OF WHICH IT MIGHT REQUEST APPLICATION FOR ITS BENEFIT OF ARTICLE 9 ( 2 ) OF REGULATION ( EEC , EURATOM , ECSC ) NO 2892/77 ; WHEREAS IT HAS WAIVED ITS RIGHT TO DO SO ;
WHEREAS , UNDER ARTICLE 44 ( 2 ) ( 8 ) OF THE BELGIAN VAT CODE , BELGIUM CONTINUES TO EXEMPT SERVICES RENDERED TO CONFERENCE ORGANIZERS BY LECTURERS , SERVICES RENDERED TO SHOW AND CONCERT ORGANIZERS , TO PUBLISHERS OF RECORDS AND OTHER SOUND RECORDING MEDIA AND TO MAKERS OF FILMS AND OTHER IMAGE-RECORDING MEDIA BY ACTORS , CONDUCTORS , MUSICIANS AND OTHER ARTISTS IN THE CONTEXT OF THEATRICAL , CHOREOGRAPHICAL , CINEMATOGRAPHICAL OR MUSICAL PRODUCTION OR CIRCUS , MUSIC-HALL OR ARTISTIC CABARET PERFORMANCES , AND THE SERVICES RENDERED TO ORGANIZERS OF SPORTING COMPETITIONS OR EVENTS BY PERSONS TAKING PART IN SUCH COMPETITIONS OR EVENTS , BUT WHEREAS THE NUMBER OF ACTORS OR OTHER ARTISTS PROVIDING SUCH SERVICES WHO ARE SELF-EMPLOYED OR WOULD PROVIDE SUCH SERVICES TO ORGANIZERS WITH NO RIGHT TO A DEDUCTION IS LIMITED ; WHEREAS BELGIUM REQUESTS AUTHORIZATION TO OMIT SUCH SERVICES FROM ITS CALCULATIONS ;
WHEREAS BELGIUM HAS , UNDER ARTICLE 103 OF THE BELGIAN VAT CODE , GIVEN TAXABLE PERSONS QUALIFYING FOR EXEMPTION UNDER ARTICLE 44 ( 2 ) ( 11 ) OF THE SAID CODE WHO HAD OPTED TO BE TAXABLE BEFORE 1 JANUARY 1978 THE POSSIBILITY OF REMAINING TAXABLE ; WHEREAS THIS OPTION MAINLY CONCERNS GROUPS OF SELF-EMPLOYED PERSONS OR EMPLOYERS ; WHEREAS THIS CONCERNS ONLY A LIMITED NUMBER OF TAXABLE PERSONS IN ANY CASE ; WHEREAS BELGIUM REQUESTS AUTHORIZATION TO LEAVE SUCH PERSONS OUT OF ACCOUNT ;
WHEREAS