HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"EN
21.12.2012 Official
Journal
of
the
European
Union L
352/67
COMMISSION IMPLEMENTING DECISION
of 19 December 2012
amending Decision 90/183/Euratom, EEC authorising Ireland 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) 9570)
(Only the English text is authentic)
(2012/823/EU, Euratom)
THE EUROPEAN COMMISSION,
(4)
The Commission invited Ireland to verify whether those
authorisations granted to Ireland with no explicit limi
Having regard to the Treaty on the Functioning of the European
tation in time, were still needed and to confirm this to
Union,
the Commission; Ireland confirmed that authorisation to
use approximate estimates for the transactions mentioned
Having regard to the Treaty establishing the European Atomic
in point 13 of Annex X, Part B to Directive
Energy Community,
2006/112/EC had been replaced by the introduction of
the margin scheme and was no longer needed.
Having regard to Council Regulation (EEC, Euratom) No
1553/89 of 29 May 1989 on the definitive uniform
(5) For
the
sake
of
clarity
and
transparency
of
Union
rules,
arrangements for the collection of own resources accruing
provisions that have become obsolete or have ceased to
from value added tax ( 1 ), and in particular Article 13 thereof,
have effect should be repealed.
Whereas:
(6) The
measures
provided
for
in
this
Decision
are
in
accordance with the opinion of the Advisory
(1) Under
Article
370
of
Council
Directive
2006/112/EC
of
Committee on Own Resources,
28 November 2006 on the common system of value
added tax ( 2 ), Member States which, at 1 January 1978,
taxed the transactions listed in Annex X, Part A, may
HAS ADOPTED THIS DECISION:
continue to tax those transactions; these transactions
must be taken into account for the determination of
the VAT resources base.
Article 1
Article 2 point 5 of Decision 90/183/Euratom, EEC is hereby
(2) Under
Article
371
of
Directive
2006/112/EC,
Member deleted.
States which, at 1 January 1978, exempted the trans
actions listed in Annex X, Part B, may continue to
exempt those transactions, in accordance with the
Article 2
conditions applying in the Member State concerned on
This Decision is addressed to Ireland.
that date; these transactions must be taken into account
for the determination of the VAT resources base.
(3)
In the case of Ireland, the Commission, on the basis of
Done at Brussels, 19 December 2012.
Regulation (EEC, Euratom) No 1553/89, adopted
Decision 90/183/Euratom, EEC ( 3 ) authorising Ireland,
with effect from 1989, not to take into account certain
For the Commission
categories of transactions and to use certain approximate
estimates for the calculation of the VAT own resources
Janusz LEWANDOWSKI
base.
Member of the Commission
( 1 ) OJ L 155, 7.6.1989, p. 9.
( 2 ) OJ L 347, 11.12.2006, p. 1.
( 3 ) OJ L 99, 19.4.1990, p. 35.

---

Document Outline

• �

---