For the purpose of calculating the VAT own resources base from 1 January 1989, Greece 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 lawyers and other members of the liberal professions (Annex F, ex point 2);
2. Treatment of animals by veterinary surgeons (Annex F, point 9);
3. The supply of water by public authorities (Annex F, point 12);
4. Supplies of those buildings and land described in Article 4 (3) of the Sixth Directive (Annex F, point 16).
5. The supply, modification, repair, maintenance, chartering and hiring of aircraft, including equipment incorporated or used therein, used by State institutions (Annex F, point 23);
6. The supply, modification, repair, maintenance, chartering and hiring of warships (Annex F, point 25).