{
  "url": "https://openlegislation.uk/eu-decision-1990-181/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-1990-181/article-1.json",
  "legislation": "eudn/1990/181",
  "legislation_title": "Commission Decision of 23 March 1990 authorizing Italy to use certain approximate estimates for the calculation of the VAT own resources base (Only the Italian text is authentic) (90/181/Euratom, EEC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1990-181",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "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:\n1.. . . . . .\n2.. Services provided by undertakers and cremation services and supplies of goods related to such services (Annex F, point 6).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Deleted by Commission Implementing Decision (EU, Euratom) 2017/2220 of 30 November 2017 amending Decision 90/181/Euratom, EEC authorising Italy to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2017) 7854) (Only the Italian text is authentic)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1990/181/article/1",
    "retrieved_at": "2026-11-01T15:19:59.348641+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."
}