Article 2
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).