OpenLegislation

Article 2

United Kingdom

Original text. Later amendments are not shown.

For the purpose of calculating the VAT own resources base from 1 January 1995, Finland is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex F to the sixth Directive:

  1. 1..

    services supplied by authors, artists and performers, in so far as these are not services specified in Annex B to Council Directive 67/228/EEC (Annex F, former point 2); for copyrights and royalties;

  2. 2..

    supplies of land described in Article 4 (3) of the sixth Directive (Annex F, former point 16);

  3. 3..

    passenger transport (Annex F, former point 17).