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Document 01990D0177-20141128
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)
1990D0177 — EN — 28.11.2014 — 004.001
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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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COMMISSION IMPLEMENTING DECISION 2012/821/EU, Euratom of 19 December 2012 |
L 352 |
64 |
21.12.2012 |
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COMMISSION IMPLEMENTING DECISION 2014/840/EU, Euratom of 26 November 2014 |
L 343 |
25 |
28.11.2014 |
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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 —————
2. 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 ( 5 );
— services rendered to conference organizers by lecturers,
— services rendered to show and concert organizers, to publishers of records and other sound recording media and to makers of films and other image-recording media by actors conductors, musicians and other artists in the context of theatrical, choreographical, cinematographical or musical productions or circus, music-hall or artistic cabaret performances, and
— services rendered to organizers of sporting competitions or events by persons taking part in these competitions or events (Annex F, ex point 2).
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:
1. The services of travel agents referred to in Article 26 of the Sixth Directive, and those of travel agents acting in the name and on account of the traveller, for journeys outside the Community (Annex E, point 15);
2. Services supplied by lawyers in so far as these are not services specified in Annex B to the Second Directive 67/228/EEC (Annex F, ex point (2);
▼M2 —————
4. Supplies of building land described in Article 4(3) of the Sixth Directive 77/388/EEC (Annex F, ex point (16).
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 2020, Belgium is authorised to use 0,21 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Council Directive 2006/112/EC ( 6 ).
Article 3
This Decision is addressed to the Kingdom of Belgium.
( 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.
( 5 ) OJ No 71, 14. 4. 1967, p. 1303/67.
( 6 ) 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).