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Document 01990D0183-20121221
Commission Decision of 23 March 1990 authorizing Ireland 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 English text is authentic) (90/183/Euratom, EEC)
Consolidated text: Commission Decision of 23 March 1990 authorizing Ireland 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 English text is authentic) (90/183/Euratom, EEC)
Commission Decision of 23 March 1990 authorizing Ireland 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 English text is authentic) (90/183/Euratom, EEC)
- Date of document:
- 21/12/2012
- Date of effect:
- 21/12/2012
- Author:
- European Commission
- Form:
- Consolidated text
- Additional information:
- LASTMODIN 32012D0823
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- Link
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- Select all documents mentioning this document
- Consolidation: basic act:
- 31990D0183
01990D0183 — EN — 21.12.2012 — 003.001
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 Ireland 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 English text is authentic) (OJ L 099 19.4.1990, p. 35) |
Amended by:
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Official Journal |
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No |
page |
date |
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L 49 |
27 |
22.2.1991 |
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L 36 |
12 |
8.2.1994 |
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L 91 |
37 |
8.4.1994 |
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L 352 |
67 |
21.12.2012 |
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COMMISSION DECISION
of 23 March 1990
authorizing Ireland 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 English text is authentic)
(90/183/Euratom, EEC)
Article 1
For the purpose of calculating the VAT own resources base from 1 January 1989, Ireland is authorized not to take into account the following categories of transactions referred to in Annex E to the Sixth Directive:
Supplies covered by Article 13 (B) (g) in so far as they are made by taxable persons who are entitled to deduction of input tax on the building concerned (Annex E, point 11).
▼M1 —————
Article 2
For the purpose of calculating the VAT own resources base from 1 January 1989, Ireland is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex E to the Sixth Directive:
Admission to sporting events (Annex F, point 1);
▼M2 —————
Services supplied by undertakers and cremation services, together with goods related thereto (Annex F, point 6).
▼M3 —————
▼M4 —————
Article 3
This Decision is addressed to Ireland.
( 1 ) OJ No L 155, 7. 6. 1989, p. 9.
( 2 ) OJ No L 336, 27. 12. 1977, p. 8.
( 3 ) OJ No L 145, 13. 6. 1977, p. 1.
( 4 ) OJ No L 208, 3. 9. 1984, p. 58.
