Commission Decision of 23 March 1990 authorizing Luxembourg 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 French text is authentic) (90/178/Euratom, EEC)

Article 1 U.K.

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.

[F1 . . . . .]

2.

[F2 . . . . .]

3.

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

4.

[F4 . . . . .]

Textual Amendments

F1 Deleted by Commission Decision of 4 February 1991 amending Decision 90/178/Euratom, EEC authorizing Luxembourg 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 French text is authentic) (91/84/EEC, Euratom).

F2 Deleted by Commission Implementing Decision of 19 December 2012 amending Decision 90/178/Euratom, EEC authorising Luxembourg not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2012) 9533) (Only the French text is authentic) (2012/813/EU, Euratom).

F3 Substituted by Commission Decision of 1 February 1994 amending Decision 90/178/Euratom, EEC authorizing Luxembourg 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 French text is authentic) (94/71/EC, Euratom).

F4 Deleted by Commission Decision of 1 February 1994 amending Decision 90/178/Euratom, EEC authorizing Luxembourg 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 French text is authentic) (94/71/EC, Euratom).

Article 2 U.K.

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.

[F5 . . . . .]

2.

[F6 . . . . .]

3.

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

Textual Amendments

F5 Deleted by Commission Decision of 23 July 1996 amending Decision 90/178/Euratom, EEC authorizing Luxembourg 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 French text is authentic) (96/506/Euratom, EC).

F6 Deleted by Commission Decision of 24 July 1996 amending Decision 90/178/Euratom, EEC authorizing Luxembourg 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 French text is authentic) (96/507/Euratom, EC).

[F7 Article 2a U.K.

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 to 31 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/EC (1) .]

Textual Amendments

F7 Inserted by Commission Implementing Decision (EU, Euratom) 2017/2222 of 30 November 2017 amending Decision 90/178/Euratom, EEC authorising Luxembourg not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2017) 7857) (Only the French text is authentic).

Article 3 U.K.

This Decision is addressed to the Grand Duchy of Luxembourg.