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)

• Articles: 3

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:

1. 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);

2. Supplies referred to in Article 15, point 12, of the Sixth Directive (Annex E, point 14).

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:

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

2. Supply of greyhounds (Annex F, ex 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 account of the traveller, for journeys within the Community (Annex F, point 27).

Article 3

This Decision is addressed to Ireland.

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.