For the purpose of calculating the VAT own resources base from 1 January 1989, the Netherlands 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.

   Services supplied by undertakers and cremation services, together with the supply of goods related thereto (Annex F, point 6);

3. 3.

   F2. . . . .

4. 4.

   F3. . . . .

5. 5.

   The transport by ferry-boat of passengers and goods accompanying passengers (Annex F, ex point 17)F4.

6. 6.

   F5. . . . .