Article 2
United Kingdom
For the purpose of calculating the VAT own resources base from 1 January 1989, Germany is authorized not to take into account the following categories of transactions referred to in Annexes E and F to the Sixth Directive:
- 1..
The services of travel agents acting in the name and on account of the traveller for journeys outside the Community (Annex E, ex point 15);
- 2..
Transactions carried out by blind persons or workshops for the blind (Annex F, point 7);
- 3..
F1. . . . .