90/179/Euratom, EEC: Commission Decision of 23 March 1990… Article 2

Article 2

For the purpose of calculating the VAT own resources base from 1 January 1989, Germany is authorized not to take into account the following categories of transactions referred to in Annexes E and F to the Sixth Directive: 1. The services of travel agents acting in the name and on account of the traveller for journeys outside the Community (Annex E, ex point 15); 2. Transactions carried out by blind persons or workshops for the blind (Annex F, point 7); 3. Management of credit and credit guarantees by a person or body other than the one which granted the credits (Annex F, point 13);