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.

   F1. . . . .

2. 2.

   F2. . . . .

3. 3.

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