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)

• Articles: 3

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:

1. 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 (5). Services supplied by writers, composers, journalists and press photographers (Annex F, ex point 2);

2. Transactions carried out by blind persons or workshops for the blind, provided these exemptions do not give rise to significant distortion of competition (Annex F, point 7).

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;

1. Services supplied by notaries and bailiffs (Annex F, ex point 2);

2. Services supplied by undertakers and cremation services, together with the supply of goods related thereto (Annex F, point 6);

3. Treatment of animals by veterinary surgeons (Annex F, point 9);

4. Services of exports in connection with insurance claim assessments (Annex F, point 11);

5. The transport by ferry-boat of passengers and goods accompanying passengers (Annex F, ex point 17);

6. 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 within the Community (Annex F, point 27).

Article 3

This Decision is addressed to the Kingdom of the Netherlands.

Done at Brussels, 23 March 1990.

For the Commission

Peter SCHMIDHUBER

Member of the Commission

(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.