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Document 01990D0177-20171202
Commission Decision of 23 March 1990 authorizing Belgium 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 Dutch and French texts are authentic) (90/177/Euratom, EEC)
Consolidated text: Commission Decision of 23 March 1990 authorizing Belgium 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 Dutch and French texts are authentic) (90/177/Euratom, EEC)
Commission Decision of 23 March 1990 authorizing Belgium 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 Dutch and French texts are authentic) (90/177/Euratom, EEC)
- Date of document:
- 02/12/2017
- Date of effect:
- 02/12/2017
- Author:
- Not available
- Form:
- Consolidated text
- Additional information:
- LASTMODIN 32017D2223
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- Consolidation: basic act:
- 31990D0177
01990D0177 — EN — 02.12.2017 — 006.001
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 Belgium 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 Dutch and French texts are authentic) (OJ L 099 19.4.1990, p. 24) |
Amended by:
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Official Journal |
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No |
page |
date |
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L 49 |
24 |
22.2.1991 |
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L 91 |
35 |
8.4.1994 |
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L 352 |
64 |
21.12.2012 |
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L 343 |
25 |
28.11.2014 |
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COMMISSION IMPLEMENTING DECISION (EU, Euratom) 2016/2059 of 23 November 2016 |
L 319 |
40 |
25.11.2016 |
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COMMISSION IMPLEMENTING DECISION (EU, Euratom) 2017/2223 of 30 November 2017 |
L 318 |
35 |
2.12.2017 |
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COMMISSION DECISION
of 23 March 1990
authorizing Belgium 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 Dutch and French texts are authentic)
(90/177/Euratom, EEC)
Article 1
For the purpose of calculating the VAT own resources base from 1 January 1989, Belgium is authorized, in accordance with the first indent of Article 6 (3) of Council Regulation (EEC, Euratom) No 1553/89, not to take into account the following categories of transactions referred to in Annexes E and F to the Sixth Directive:
▼M1 —————
Services supplied by authors, artists, performers, in so far as these are not services specified in Annex B to the Second Council Directive 67/228/EEC ( 1 );
Article 2
For the purpose of calculating the VAT own resources base from 1 January 1989, Belgium is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annexes E and F to the Sixth Directive:
▼M5 —————
▼M2 —————
Supplies of building land described in Article 4(3) of the Sixth Directive 77/388/EEC (Annex F, ex point (16);
Until 31 December 2020, the supply, modification, repair, maintenance, chartering and hiring of aircraft used by State institutions, including equipment incorporated or used in such aircraft (point 11 of Part B of Annex X to Council Directive 2006/112/EC ( 2 ));
Until 31 December 2020, the supply, modification, repair, maintenance, chartering and hiring of fighting ships (point 12 of Part B of Annex X, to Directive 2006/112/EC).
Article 2a
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 2015, Belgium is authorised to use 0,21 % of the intermediate base in respect of some transactions referred to in point 9 of Annex X, Part B, (buildings and building land sold alone) to Directive 2006/112/EC, and for the purpose of calculating the VAT own resources base from 1 January 2016 to 31 December 2020, Belgium is authorised to use 0,45 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Directive 2006/112/EC.
Article 2b
For the purpose of calculating the VAT own resources base from 1 January 2016 to 31 December 2020, Belgium is authorised to use – 0,02 % of the intermediate base in respect of transactions referred to in point 1 of Annex X, Part A, (dental technicians) to Directive 2006/112/EC.
Article 3
This Decision is addressed to the Kingdom of Belgium.
( 1 ) OJ No 71, 14. 4. 1967, p. 1303/67.
( 2 ) 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).
