For the purpose of calculating the VAT own resources base from 1 January 1995, Sweden is authorized, in accordance with the first indent of Article 6 (3) of Council Regulation (EEC, Euratom) No 1553/89, not to take into account the following category of transactions referred to in Annex F to the sixth Directive:

• services supplied by authors, artists, performers, in so far as these are not services specified in Annex B to the Council Directive 67/228/EEC4 (Annex F, former point 2), except for copyrights and royalties.