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Official Journal of the European Union
21.12.2012
COMMISSION IMPLEMENTING DECISION
of 19 December 2012
amending Decision 90/177/Euratom, EEC authorising Belgium 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) 9568)
(Only the Dutch and French texts are authentic)
(2012/821/EU, Euratom)
THE EUROPEAN COMMISSION,
with effect from 1989, not to take into account certain
categories of transactions and to use certain approximate
Having regard to the Treaty on the Functioning of the European
estimates for the calculation of the VAT own resources
Union,
base.
Having regard to the Treaty establishing the European Atomic
(6) The
Commission
invited
Belgium
to
verify
whether
those
Energy Community,
authorisations granted to Belgium with no explicit limi
tation in time, were still needed and to confirm this to
Having regard to Council Regulation (EEC, Euratom) No
the Commission; Belgium confirmed that scope of two
1553/89 of 29 May 1989 on the definitive uniform
authorisations had to be amended.
arrangements for the collection of own resources accruing
from value added tax ( 1 ), and in particular Article 13 thereof,
(7) The
measures
provided
for
in
this
Decision
are
in
accordance with the opinion of the Advisory
Whereas:
Committee on Own Resources,
(1) Under
Article
370
of
Council
Directive
2006/112/EC
of
28 November 2006 on the common system of value
HAS ADOPTED THIS DECISION:
added tax ( 2 ), Member States which, at 1 January 1978,
taxed the transactions listed in Annex X, Part A, may
Article 1
continue to tax those transactions; these transactions
Article 2 of Decision 90/177/Euratom, EEC is amended as
must be taken into account for the determination of
follows:
the VAT resources base.
(1) Point 2 is replaced by the following:
(2) Under
Article
371
of
Directive
2006/112/EC,
Member
States which, at 1 January 1978, exempted the trans
actions listed in Annex X, Part B, may continue to
‘2. Services supplied by lawyers in so far as these are not
exempt those transactions, in accordance with the
services specified in Annex B to the Second Directive
conditions applying in the Member State concerned on
67/228/EEC (Annex F, ex point (2);’;
that date; these transactions must be taken into account
for the determination of the VAT resources base.
(2) Point 4 is replaced by the following:
(3) Since
1
January
2011,
Belgium
has
taxed
the
supply
of
‘4. Supplies of building land described in Article 4(3) of the
land adjacent to a building sold subject to VAT (before
Sixth Directive 77/388/EEC (Annex F, ex point (16).’
first occupation) referred to in Article 12(1)(a) of
Directive 2006/112/EC; the authorisation granted in
Article 2
this connection should be discontinued with effect
from that date.
This Decision is addressed to the Kingdom of Belgium.
(4) Since
1
January
2012,
Belgium
has
taxed
the
supply
of
services by notaries and bailiffs; the authorisation granted
Done at Brussels, 19 December 2012.
in this connection should be discontinued with effect
from that date.
For the Commission
(5)
In the case of Belgium, the Commission, on the basis of
Regulation (EEC, Euratom) No 1553/89, adopted
Janusz LEWANDOWSKI
Decision 90/177/Euratom, EEC ( 3 ) authorising Belgium,
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. 24.

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