HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 352/68
EN
Official Journal of the European Union
21.12.2012
COMMISSION IMPLEMENTING DECISION
of 19 December 2012
amending Decision 90/176/Euratom, EEC authorising France 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) 9572)
(Only the French text is authentic)
(2012/824/EU, Euratom)
THE EUROPEAN COMMISSION,
for investment gold for all Member States was intro
duced; consequently, the authorisation granted in this
Having regard to the Treaty on the Functioning of the European
connection by the Commission for purposes of deter
Union,
mining the VAT own resources base should also be
discontinued.
Having regard to the Treaty establishing the European Atomic
Energy Community,
(5)
In the case of France, the Commission, on the basis of
Regulation (EEC, Euratom) No 1553/89, adopted
Decision 90/176/Euratom, EEC ( 6 ) authorising France,
Having regard to Council Regulation (EEC, Euratom) No
with effect from 1 January 1989, not to take into
1553/89 of 29 May 1989 on the definitive uniform
account certain categories of transactions and to use
arrangements for the collection of own resources accruing
certain approximate estimates for the calculation of the
from value added tax ( 1 ), and in particular Article 13 thereof,
VAT own resources base.
Whereas:
(6)
The Commission invited France to verify whether those
authorisations granted to France with no explicit limi
(1) Under
Article
370
of
Council
Directive
2006/112/EC
of
tation in time, were still needed and to confirm this to
28 November 2006 on the common system of value
the Commission; in addition to two obsolete authori
added tax (
sations mentioned above, France confirmed that two

2 ), Member States which, at 1 January 1978,
taxed the transactions listed in Annex X, Part A, may
authorisations not to take into account the transactions
continue to tax those transactions; these transactions
mentioned in points 5 and 6 of Annex X, Part B to
must be taken into account for the determination of
Directive 2006/112/EC were no longer effectively used;
the VAT resources base.
consequently, the authorisations granted in this
connection by the Commission for purposes of deter
mining the VAT own resources base should be discon
(2) Under
Article
371
of
Directive
2006/112/EC,
Member
tinued.
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
(7) For
the
sake
of
clarity
and
transparency
of
Union
rules,
conditions applying in the Member State concerned on
provisions that have become obsolete or have ceased to
that date; these transactions must be taken into account
have effect should be repealed.
for the determination of the VAT resources base.
(8) The
measures
provided
for
in
this
Decision
are
in
(3) With
effect
from
1
January
1990
the
possibility
afforded
accordance with the opinion of the Advisory
Member States of continuing to exempt transactions
Committee on Own Resources,
listed in point 20 of Annex F to the Sixth Council
Directive 77/388/EEC ( 3 ) was terminated by virtue of
Article 1, point (2)(a) of Eighteenth Council Directive
HAS ADOPTED THIS DECISION:
89/465/EEC ( 4 ); consequently, the authorisation granted
in this connection by the Commission for purposes of
Article 1
determining the VAT own resources base should also be
discontinued.
(1) Article 1 of Decision 90/176/Euratom, EEC is hereby
deleted.
(4) With
effect
from
17
October
1998
point
26
of
Annex
F
to the Sixth Directive was deleted by virtue of Article 2
(2) Article 2, point 5 of Decision 90/176/Euratom, EEC is
of Council Directive 98/80/EC ( 5 ) and the special scheme
hereby deleted.
( 1 ) OJ L 155, 7.6.1989, p. 9.
(3) Article 2, point 6 of Decision 90/176/Euratom, EEC is
( 2 ) OJ L 347, 11.12.2006, p. 1.
hereby deleted.
( 3 ) OJ L 145, 13.6.1977, p. 1.
( 4 ) OJ L 226, 3.8.1989, p. 21.
( 5 ) OJ L 281, 17.10.1998, p. 31.
( 6 ) OJ L 99, 19.4.1990, p. 22.

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EN
21.12.2012 Official
Journal
of
the
European
Union L
352/69
Article 2
This Decision is addressed to the French Republic.
Done at Brussels, 19 December 2012.
For the Commission
Janusz LEWANDOWSKI
Member of the Commission

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Document Outline

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