# Commission Decision of 23 March 1990 authorizing the Federal Republic of Germany to use statistics for years earlier than the last year but one and not to take into account certain categories of transactions or to use certain approximate estimates for the calculation of the VAT own resources base (Only the German text is authentic) (90/179/Euratom, EEC), Article 1

Extent: E+W+S+N.I.

In order to perfom breakdown by rate referred to in Article 4 (4) of Council Regulation (EEC, Euratom) No 1553/89 Germany is hereby authorized from 1 January 1989 to use figures obtained from the national accounts for the last year but two or the last year but three before the financial year for which the VAT resources base has to be calculated.

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Source: https://www.legislation.gov.uk/eudn/1990/179/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-1990-179/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.