This document is an excerpt from the EUR-Lex website
Document 01990D0178-20171202
Commission Decision of 23 March 1990 authorizing Luxembourg 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) (90/178/Euratom, EEC)
Consolidated text: Commission Decision of 23 March 1990 authorizing Luxembourg 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) (90/178/Euratom, EEC)
Commission Decision of 23 March 1990 authorizing Luxembourg 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) (90/178/Euratom, EEC)
01990D0178 — 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
|
COMMISSION DECISION of 23 March 1990 authorizing Luxembourg 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. 26) |
Amended by:
|
|
|
Official Journal |
||
|
No |
page |
date |
||
|
L 49 |
26 |
22.2.1991 |
||
|
L 36 |
9 |
8.2.1994 |
||
|
L 205 |
46 |
15.8.1996 |
||
|
L 205 |
47 |
15.8.1996 |
||
|
L 352 |
55 |
21.12.2012 |
||
|
COMMISSION IMPLEMENTING DECISION (EU, Euratom) 2017/2222 of 30 November 2017 |
L 318 |
33 |
2.12.2017 |
|
COMMISSION DECISION
of 23 March 1990
authorizing Luxembourg 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)
(90/178/Euratom, EEC)
Article 1
For the purpose of calculating the VAT own resources base from 1 January 1989, Luxembourg is authorized not to take into account the following categories of transactions referred to in Annexes E and F to the Sixth Directive:
▼M1 —————
▼M5 —————
Admission to sporting events (Annex F, point 1).
▼M2 —————
Article 2
For the purpose of calculating the VAT own resources base from 1 January 1989, Luxembourg is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex F to the Sixth Directive:
▼M3 —————
▼M4 —————
The domestic parts of international transport operations (Annex F, ex point 17).
Article 2a
By way of derogation from Article 2(3) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2017 to31 December 2020, Luxembourg is authorised to use 0,05 % of the intermediate base in respect of transactions referred to in point 10 of Part B of Annex X to Council Directive 2006/112/EC ( 1 ).
Article 3
This Decision is addressed to the Grand Duchy of Luxembourg.
( 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).