OpenLegislation

Article 2

United Kingdom

Original text. Later amendments are not shown.

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:

  1. 1..

    F1. . . . .

  2. 2..

    Services supplied by members of certain professions (Annex F, ex point 2);

  3. 3..

    The supply of water by public authorities (Annex F, point 12);

  4. 4..

    Passenger transport (Annex F, ex point 17)F2.

  5. 5..

    F3. . . . .

  6. 6..

    . . . . .

Annotations

Textual amendments

F1

Deleted by 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).

F2

Substituted by 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).

F3

Deleted by 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).