Commission Implementing Decision of 19 December 2012 amending Decision 90/177/Euratom, EEC authorising Belgium 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) 9568) (Only the Dutch and French texts are authentic) (2012/821/EU, Euratom)

Article 1 U.K.

Article 2 of Decision 90/177/Euratom, EEC is amended as follows:

(1)

Point 2 is replaced by the following:

‘2.

Services supplied by lawyers in so far as these are not services specified in Annex B to the Second Directive 67/228/EEC (Annex F, ex point (2);’;

(2)

Point 4 is replaced by the following:

‘4.

Supplies of building land described in Article 4(3) of the Sixth Directive 77/388/EEC (Annex F, ex point (16).’