90/184/Euratom, EEC: Commission Decision of 23 March 1990… Article 2
90/184/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, Denmark 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 of undertakers and cremation services other than the supply of goods related thereto (Annex F, ex point 6);
2. Transactions relating to the safekeeping and management of shares (Annex F, ex point 15);
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 2 of 90/184/Euratom, EEC: Commission Decision of 23 March 1990… (LawPlayer, data as of 2026-07-04)