{
  "url": "https://openlegislation.uk/eu-decision-1990-180/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-1990-180/article-1.json",
  "legislation": "eudn/1990/180",
  "legislation_title": "Commission Decision of 23 March 1990 authorizing the Netherlands 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 Dutch text is authentic) (90/180/Euratom, EEC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1990-180",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 January 1989, the Netherlands is authorized not to take into account the following categories of transactions referred to in Annex F to the Sixth Directive:\n1.. Services supplied by authors, artists, performers, lawyers and other members of the professions, other than the medical and paramedical professions, in so far as these are not services specified in Annex B to the Second Council Directive 67/228/EEC. Services supplied by writers, composers, journalists and press photographers (Annex F, ex point 2).\n2.. . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Decision of 19 December 2012 amending Decision 90/180/Euratom, EEC authorising the Netherlands 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) 9567) (Only the Dutch text is authentic) (2012/820/EU, Euratom)."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Deleted by Commission Implementing Decision of 19 December 2012 amending Decision 90/180/Euratom, EEC authorising the Netherlands 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) 9567) (Only the Dutch text is authentic) (2012/820/EU, Euratom)."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No 71, 14. 4. 1967, p. 1303/67."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1990/180/article/1",
    "retrieved_at": "2026-11-01T15:19:59.360920+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."
}