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21.12.2012 Official
Journal
of
the
European
Union L
352/59
COMMISSION IMPLEMENTING DECISION
of 19 December 2012
amending Decision 96/565/Euratom, EC authorising Sweden 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) 9547)
(Only the Swedish text is authentic)
(2012/816/EU, Euratom)
THE EUROPEAN COMMISSION,
2006/112/EC; the authorisation granted in this
connection should be discontinued with effect from
Having regard to the Treaty on the Functioning of the European
that date.
Union,
(4) The
Commission
invited
Sweden
to
verify
whether
those
Having regard to the Treaty establishing the European Atomic
authorisations granted to Sweden with no explicit limi
Energy Community,
tation in time, were still needed and to confirm this to
the Commission; Sweden confirmed that authorisation to
Having regard to Council Regulation (EEC, Euratom) No
use approximate estimates for the transactions mentioned
1553/89 of 29 May 1989 on the definitive uniform
in point 2 of Annex X, Part B to Directive 2006/112/EC
arrangements for the collection of own resources accruing
would not apply any longer for copyrights and royalties.
from value added tax ( 1 ), and in particular Article 13 thereof,
(5) For
the
sake
of
clarity
and
transparency
of
Union
rules,
Whereas:
provisions that have become obsolete or have ceased to
have effect should be repealed.
(1) Under
Article
380
of
Council
Directive
2006/112/EC
of
28 November 2006 on the common system of value
(6) The
measures
provided
for
in
this
Decision
are
in
added tax ( 2 ), Sweden may continue to exempt the
accordance with the opinion of the Advisory
supply of services by authors, artists and performers,
Committee on Own Resources,
listed in point 2 of Annex X, Part B, and the transactions
listed in points 1, 9 and 10 of Annex X, Part B, for as
HAS ADOPTED THIS DECISION:
long as the same exemptions are applied in any of the
Member States which were members of the Community
Article 1
on 31 December 1994; these transactions must be taken
into account for the determination of the VAT resources
Article 2.2 of Decision 96/565/Euratom, EC is hereby deleted.
base.
Article 2
(2)
In the case of Sweden, the Commission, on the basis of
This Decision is addressed to the Kingdom of Sweden.
Regulation (EEC, Euratom) No 1553/89, adopted
Decision 96/565/Euratom, EC ( 3 ) authorising Sweden,
with effect from 1 January 1995, to use certain
approximate estimates for the calculation of the VAT
Done at Brussels, 19 December 2012.
own resources base.
For the Commission
(3) Since
1
January
1997,
as
long
as
copyrights
and
royalties
are concerned, Sweden has taxed the transactions referred
Janusz LEWANDOWSKI
to in point 2 of Annex X, Part B to Directive
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 247, 28.9.1996, p. 41.

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Document Outline

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