84/277/Euratom, ECSC, EEC: Commission Decision of 13 April 1984 concerning Ireland pursuant to Article 13 (2) of Regulation (EEC, Euratom, ECSC) No 2892/77 concerning own resources accruing from value added tax (Only the English text is authentic)

• CELEX: Regulation (EEC, Euratom, ECSC) No 2892/77
• Articles: 4

Article 1

In order that its VAT own resources base for 1983 and subsequent years may be calculated with a negligible margin of error, Ireland is authorized, in accordance with Article 5 (3) (b) of Regulation (EEC, Euratom, ECSC), No 2892/77, to adjust the inputs and outputs relating to exempt transactions by applying a correcting factor to the information obtained from the returns referred to in Article 22 (4) of the Sixth Directive in respect of which tax previously paid is refunded.

Article 2

For the purpose of calculating the VAT own resources base for 1983 and subsequent years, Ireland is authorized, pursuant to the first indent of the first subparagraph of Article 9 (3) of Regulation (EEC, Euratom, ECSC) No 2892/77, not to take into account the following categories of transactions referred to in Annex E to the Sixth Directive:

1. the services and prostheses supplied by dental technicians referred to in Article 13 (A) (1) (e) of the Sixth Directive (Annex E, ex point 2);

2. the supplies referred to in Article 13 (B) (g) when made by taxable persons who are entitled to deduct input tax for the building in question (Annex E, point 11);

3. the supplies of goods referred to in point 12 of Article 15 of the Sixth Directive (Annex E, point 14).

Article 3

For the purpose of calculating the VAT own resources base for 1983 and subsequent years, Ireland is authorized, pursuant to the second indent of the first subparagraph of Article 9 (3) of Regulation (EEC, Euratom, ECSC) No 2892/77, to use approximate estimates for calculating the base in respect of the following categories of transactions referred to in Annex F to the Sixth Directive:

1. admission to sporting events (Annex F, point 1);

2. supplies of greyhounds (Annex F, point 4);

3. services supplied by undertakers and cremation services, together with goods related thereto (Annex F, point 6);

4. treatment of animals by veterinary surgeons (Annex F, point 9);

5. 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 the account of the traveller for journeys within the Community (Annex F, point 27).

Article 4

This Decision is addressed to Ireland.

Done at Brussels, 13 April 1984.

For the Commission

Christopher TUGENDHAT

Vice-President

(1) OJ No L 94, 28. 4. 1970, p. 19.

(2) OJ No 336, 27. 12. 1977, p. 8.

(3) OJ No L 360, 23. 12. 1983, p. 1.

(4) OJ No L 145, 3. 6. 1981, p. 15.

(5) OJ No L 320, 17. 11. 1982, p. 16.

(6) OJ No L 96, 15. 4. 1983, p. 48.

(7) OJ No L 145, 13. 6. 1977, p. 1.