96/564/EC, Euratom: Commission Decision of 11 September 1996 authorizing Austria 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 German text is authentic)

• Articles: 3

Article 1

For the purpose of calculating the VAT own resources base from 1 January 1995, Austria is authorized, in accordance with the first indent of Article 6 (3) of Council Regulation (EEC, Euratom) No 1553/89, not to take into account the following category of transactions referred to in Annex F to the sixth Directive:

- 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, former point 7).

Article 2

For the purpose of calculating the VAT own resources base from 1 January 1995, Austria is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annexes E and F to the sixth Directive:

1. services supplied by dental technicians in their professional capacity and dental prostheses supplied by dentist and dental technicians to Austrian social security institutions, (Annex E, former point 2);

2. telecommunication services supplied by public postal services, (Annex F, former point 5);

3. supplies of buildings and land described in Article 4 (3) of the sixth Directive (Annex F, former point 16).

Article 3

This Decision is addressed to the Republic of Austria.

Done at Brussels, 11 September 1996.

For the Commission

Erkki LIIKANEN

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 C 241, 29. 8. 1994, p. 336.