Article 3

For the purpose of calculating the VAT own resources base from 1 January 1989, Germany is authorized to use approximate estimates F1to calculate the tax not collected because of the graduated tax relief granted under Article 24 (2) of the Sixth Directive and for certain categories of transactions referred to in Annexes E and F to the Sixth Directive:

1. 1..

   F2. . . . .

2. 2..

   Supplies of dental prostheses and the provision of services relating thereto by dental technicians and supplies of dental prostheses by dentists when these prostheses are made by dentists themselves (Annex E, ex point 2);

3. 3..

   F3. . . . .

4. 4..

   F4. . . . .

5. 5..

   Supplies of those buildings and land described in Article 4 (3) of the Sixth Directive (land with new buildings and building land) (Annex F, ex point 16).