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Document 01990D0176-20181204
Commission Decision of 23 March 1990 authorizing France not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (Only the French text is authentic) (90/176/Euratom, EEC)
Consolidated text: Commission Decision of 23 March 1990 authorizing France not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (Only the French text is authentic) (90/176/Euratom, EEC)
Commission Decision of 23 March 1990 authorizing France not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (Only the French text is authentic) (90/176/Euratom, EEC)
- Date of document:
- 04/12/2018
- Date of effect:
- 04/12/2018
- Author:
- Not available
- Form:
- Consolidated text
- Additional information:
- LASTMODIN 32018D1887
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- Select all documents mentioning this document
- Consolidation: basic act:
- 31990D0176
01990D0176 — EN — 04.12.2018 — 005.001
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
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COMMISSION DECISION of 23 March 1990 authorizing France not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (Only the French text is authentic) (OJ L 099 19.4.1990, p. 22) |
Amended by:
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Official Journal |
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No |
page |
date |
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L 49 |
25 |
22.2.1991 |
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L 352 |
68 |
21.12.2012 |
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L 343 |
39 |
28.11.2014 |
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COMMISSION IMPLEMENTING DECISION (EU, Euratom) 2016/2060 of 23 November 2016 |
L 319 |
42 |
25.11.2016 |
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COMMISSION IMPLEMENTING DECISION (EU, Euratom) 2018/1887 of 30 November 2018 |
L 308 |
47 |
4.12.2018 |
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COMMISSION DECISION
of 23 March 1990
authorizing France not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base
(Only the French text is authentic)
(90/176/Euratom, EEC)
▼M2 —————
Article 2
For the purpose of calculating the VAT own resources base from 1 January 1989, France is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex F to the Sixth Directive:
▼M4 —————
Services supplied by members of certain professions (Annex F, ex point 2);
The supply of water by public authorities (Annex F, point 12);
Passenger transport (Annex F, ex point 17).
▼M2 —————
Article 2a
By way of derogation from Article 2(2) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, France is authorised to use 0,004 % of the intermediate base in respect of transactions referred to in point 2 of Annex X, Part B, (liberal professions) to Council Directive 2006/112/EC ( 1 ).
Article 2b
By way of derogation from Article 2(4) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, France is authorised to use 0,11 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Directive 2006/112/EC.
Article 2c
By way of derogation from Article 2(3) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2018 to 31 December 2020, France is authorised to use 0,02 % of the intermediate base in respect of transactions referred to in point 8 of Part B of Annex X to Directive 2006/112/EC.
Article 3
This Decision is addressed to the French Republic.
( 1 ) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
