96/565/EC, Euratom: Commission Decision of 11 September 1996 authorizing Sweden 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 Swedish text is authentic)
For the purpose of calculating the VAT own resources base from 1 January 1995, Sweden 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:
- services supplied by authors, artists, performers, in so far as these are not services specified in Annex B to the Council Directive 67/228/EEC (4) (Annex F, former point 2), except for copyrights and royalties.
For the purpose of calculating the VAT own resources base from 1 January 1995, Sweden is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex F to the sixth Directive:
1. admission to sporting events (Annex F, former point 1);
2. services supplied by authors, artists and performers, in so far as these are not services specified in Annex B to Council Directive 67/228/EEC (Annex F, former point 2), for copyrights and royalties;
3. passenger transport (Annex F, former point 17);
4. supplies of land described in Article 4 (3) of the sixth Directive (Annex F, former point 16).
This Decision is addressed to the Kingdom of Sweden.
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. 339.
(4) OJ No 71, 14. 4. 1967, p. 1303/67.
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.
