<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="eudn"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/eudn/1990/176"/><FRBRuri value="http://www.legislation.gov.uk/id/eudn/1990/176"/><FRBRdate date="1990-03-23" name="adopted"/><FRBRauthor href=""/><FRBRcountry value="EU"/><FRBRnumber value="176"/><FRBRname value="Decision (EU) 1990/176"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/eudn/1990/176/2018-12-04"/><FRBRuri value="http://www.legislation.gov.uk/eudn/1990/176/2018-12-04"/><FRBRdate date="2018-12-04" 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marker="F1"><p>Deleted by <ref href="http://www.legislation.gov.uk/id/eudn/2016/2060">Commission Implementing Decision (EU, Euratom) 2016/2060 of 23 November 2016 amending Decision 90/176/Euratom, EEC authorising France 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(2016) 7426) (Only the French text is authentic)</ref>.</p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c000004" marker="F2"><p>Substituted by <ref href="http://www.legislation.gov.uk/id/eudn/2012/824">Commission Implementing Decision of 19 December 2012 amending Decision 90/176/Euratom, EEC authorising France 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) 9572) (Only the French text is authentic) (2012/824/EU, Euratom)</ref>.</p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c000001" marker="F3"><p>Deleted by <ref href="http://www.legislation.gov.uk/id/eudn/2012/824">Commission Implementing Decision of 19 December 2012 amending Decision 90/176/Euratom, EEC authorising France 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) 9572) (Only the French text is authentic) (2012/824/EU, Euratom)</ref>.</p></note></notes><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/eudn/1990/176/article/2</dc:identifier><dc:title>Commission Decision of 23 March 1990 authorizing France 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) (90/176/Euratom, EEC)</dc:title><dc:description>Commission Decision of 23 March 1990 authorizing France 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) (90/176/Euratom, EEC)</dc:description><dc:modified>2020-12-12</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:01990D0176-20181204</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2018-12-04</dct:valid><ukm:EUMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="euretained"/><ukm:DocumentMainType Value="EuropeanUnionDecision"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year 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Value="0"/></ukm:Statistics></proprietary></meta><body eId="body"><article eId="article-2" uk:target="true"><num>Article 2</num><content><p>For the purpose of calculating the VAT own resources base from 1 January 1989, France is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex F to the Sixth Directive:</p><blockList class="ordered arabic period" ukl:Name="OrderedList" ukl:Type="arabic" ukl:Decoration="period"><item><num>1.</num><p>
                           <del class="first last" ukl:ChangeId="O004001M001000" ukl:CommentaryRef="c000003"><noteRef uk:name="commentary" href="#c000003" class="commentary"/>. . . . .</del>
                        </p></item><item><num>2.</num><p>Services supplied by members of certain professions (Annex F, ex point 2);</p></item><item><num>3.</num><p>The supply of water by public authorities (Annex F, point 12);</p></item><item><num>4.</num><p>Passenger transport (Annex F, ex point 17)<ins class="substitution first last" ukl:ChangeId="O002001M004" ukl:CommentaryRef="c000004"><noteRef uk:name="commentary" href="#c000004" class="commentary"/>.</ins>
                        </p></item><item><num>5.</num><p>
                           <del class="first last" ukl:ChangeId="O002001M002000" ukl:CommentaryRef="c000001"><noteRef uk:name="commentary" href="#c000001" class="commentary"/>. . . . .</del>
                        </p></item><item><num>6.</num><p>
                           <del class="first last" ukl:ChangeId="O002001M003000" ukl:CommentaryRef="c000001"><noteRef uk:name="commentary" href="#c000001" class="commentary"/>. . . . .</del>
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