{
  "url": "https://openlegislation.uk/eu-decision-1990-178/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-1990-178/article-2.json",
  "legislation": "eudn/1990/178",
  "legislation_title": "Commission Decision of 23 March 1990 authorizing Luxembourg 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) (90/178/Euratom, EEC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1990-178",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "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:\n1.. . . . . .\n2.. . . . . .\n3.. The domestic parts of international transport operations (Annex F, ex point 17).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Deleted by Commission Decision of 23 July 1996 amending Decision 90/178/Euratom, EEC authorizing Luxembourg 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) (96/506/Euratom, EC)."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Deleted by Commission Decision of 24 July 1996 amending Decision 90/178/Euratom, EEC authorizing Luxembourg 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) (96/507/Euratom, EC)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1990/178/article/2",
    "retrieved_at": "2026-11-01T15:19:59.394530+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}