92/164/EEC, Euratom: Commission Decision of 25 February 1992 authorizing Portugal to use statistics for years earlier than the last year but one and not to take into account certain categories of transactions or to use certain approximate estimates for the calculation of the VAT own resources base (Only the Portuguese text is authentic)
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
For the breakdown by rate provided for in Article 4 (4) of Regulation (EEC, Euratom) No 1553/89, Portugal is authorized to use data from the national accounts relating to 1986 for the 1989 and 1990 financial years for which the VAT own resources base has to be calculated.
For the purpose of calculating the VAT own resources base with effect from 1989, Portugal is authorized not to take into account the following category of transactions referred to in Annex F to the Sixth Directive: - services supplied by authors, artists and performers (Annex F ex point 2).
For the purpose of calculating the VAT own resources base with effect from 1989, Portugal is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex F to the Sixth Directive: 1. supply of services by means of agricultural machinery for individual or associated agricultural undertakings (Annex F, point 3); 2. services supplied by undertakers and cremation services, together with goods related thereto (Annex F, point 6); 3. treatment of animals by veterinary surgeons (Annex F, point 9); 4. supplies of those buildings and land described in Article 4 (3) (Annex F, point 16).
This Decision is addressed to the Portuguese Republic. Done at Brussels, 25 February 1992. For the Commission Peter SCHMIDHUBER Member of the Commission (1) OJ No L 155, 7. 6. 1989, p. 9. (2) OJ No L 145, 13. 6. 1977, p. 1. (3) OJ No L 302, 15. 11. 1985, p. 383.
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.