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Document 01990D0180-20161125
Commission Decision of 23 March 1990 authorizing the Netherlands 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 text is authentic) (90/180/Euratom, EEC)
Consolidated text: Commission Decision of 23 March 1990 authorizing the Netherlands 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 text is authentic) (90/180/Euratom, EEC)
Commission Decision of 23 March 1990 authorizing the Netherlands 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 text is authentic) (90/180/Euratom, EEC)
- Date of document:
- 25/11/2016
- Date of effect:
- 25/11/2016
- Author:
- Not available
- Form:
- Consolidated text
- Additional information:
- LASTMODIN 32016D2061
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- Select all documents mentioning this document
- Consolidation: basic act:
- 31990D0180
01990D0180 — EN — 25.11.2016 — 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 the Netherlands 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 text is authentic) (OJ L 099 19.4.1990, p. 30) |
Amended by:
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Official Journal |
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No |
page |
date |
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L 36 |
11 |
8.2.1994 |
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L 91 |
36 |
8.4.1994 |
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L 65 |
30 |
23.3.1995 |
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L 352 |
63 |
21.12.2012 |
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COMMISSION IMPLEMENTING DECISION (EU, Euratom) 2016/2061 of 23 November 2016 |
L 319 |
43 |
25.11.2016 |
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COMMISSION DECISION
of 23 March 1990
authorizing the Netherlands 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 text is authentic)
(90/180/Euratom, EEC)
Article 1
For the purpose of calculating the VAT own resources base from 1 January 1989, the Netherlands is authorized not to take into account the following categories of transactions referred to in Annex F to the Sixth Directive:
Services supplied by authors, artists, performers, lawyers and other members of the professions, other than the medical and paramedical professions, in so far as these are not services specified in Annex B to the Second Council Directive 67/228/EEC ( 1 ). Services supplied by writers, composers, journalists and press photographers (Annex F, ex point 2).
▼M4 —————
Article 2
For the purpose of calculating the VAT own resources base from 1 January 1989, the Netherlands is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex F to the Sixth Directive;
▼M1 —————
Services supplied by undertakers and cremation services, together with the supply of goods related thereto (Annex F, point 6);
▼M2 —————
▼M3 —————
The transport by ferry-boat of passengers and goods accompanying passengers (Annex F, ex point 17).
▼M5 —————
Article 3
This Decision is addressed to the Kingdom of the Netherlands.
( 1 ) OJ No 71, 14. 4. 1967, p. 1303/67.
