Article 1

For the purpose of calculating the VAT own resources base from 1 January 1989, Italy is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annexes E and F to the Sixth Directive:

1. 1..

   F1. . . . .

2. 2..

   Services provided by undertakers and cremation services and supplies of goods related to such services (Annex F, point 6).