For the purpose of calculating the VAT own resources base from 1 January 1989, Luxembourg is authorized not to take into account the following categories of transactions referred to in Annexes E and F to the Sixth Directive:

1. 1.

   F1. . . . .

2. 2.

   F2. . . . .

3. 3.

   Admission to sporting events (Annex F, point 1)F3.

4. 4.

   F4. . . . .

For the purpose of calculating the VAT own resources base from 1 January 1989, Luxembourg is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex F to the Sixth Directive:

1. 1.

   F5. . . . .

2. 2.

   F6. . . . .

3. 3.

   The domestic parts of international transport operations (Annex F, ex point 17).

By way of derogation from Article 2(3) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2017 to31 December 2020, Luxembourg is authorised to use 0,05 % of the intermediate base in respect of transactions referred to in point 10 of Part B of Annex X to Council Directive 2006/112/EC5.

This Decision is addressed to the Grand Duchy of Luxembourg.