{
  "url": "https://openlegislation.uk/eu-decision-2005-819/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2005-819/introduction.json",
  "legislation": "eudn/2005/819",
  "legislation_title": "Commission Decision of 21 November 2005 authorising the Republic of Lithuania to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4429) (Only the Lithuanian text is authentic) (2005/819/EC, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2005-819",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Decision\nof 21 November 2005\nauthorising the Republic of Lithuania to use certain approximate estimates for the calculation of the VAT own resources base\n(notified under document number C(2005) 4429)\n(Only the Lithuanian text is authentic)\n(2005/819/EC, Euratom)\nTHE COMMISSION OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty establishing the European Community,\nHaving regard to the Treaty establishing the European Atomic Energy Community,\nHaving regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax, and in particular Article 13 thereof,\nWhereas:\n(1)\nUnder Article 28(3) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, hereinafter called ‘the sixth Directive’, the Member States may continue to exempt or tax certain transactions; these transactions must be taken into account for the determination of the VAT resources base.\n(2)\nFor the application of the provisions in Article 28(3) of the sixth Directive, paragraph 1 of Section 8 (Taxation) of Annex IX to the Act of Accession of the Republic of Lithuania to the European Communities authorises the Republic of Lithuania to exempt certain transactions listed in Annex F to the sixth Directive.\n(3)\nThe Republic of Lithuania is unable to make a precise calculation of the VAT own resources base for certain categories of transactions listed in Annex F to the sixth Directive; such a calculation is likely to involve an unjustified administrative burden in relation to the effect of these transactions on the Republic of Lithuania’s total VAT resources base; the Republic of Lithuania should therefore pursuant to Article 6(3) of Regulation (EEC, Euratom) No 1553/89 be authorised to calculate the VAT base using approximate estimates.\n(4)\nThe Advisory Committee on Own Resources has approved the report recording the opinions of its members on this Decision,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 155, 7.6.1989, p. 9. Regulation as amended by Regulation (EC) No 807/2003 (OJ L 122, 16.5.2003, p. 36)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2004/66/EC (OJ L 168, 1.5.2004, p. 35)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 236, 23.9.2003, p. 842."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2005/819/introduction",
    "retrieved_at": "2026-11-01T15:17:46.622212+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."
}