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Official Journal of the European Union
7.1.2010
COMMISSION DECISION
of 22 December 2009
declining the solution proposed by Austria under Article 10 of Council Regulation (EEC, Euratom)
No 1553/89 relating to the calculation of a compensation to the VAT own resources base resulting
from the restriction of the right to deduct VAT under Article 176 of Council Directive 2006/112/EC
(notified under document C(2009) 10428)
(Only the German text is authentic)
(2010/8/EU, Euratom)
THE EUROPEAN COMMISSION,
was submitted to the Advisory Committee on Own
Resources which delivered a positive opinion on
Having regard to the Treaty on the Functioning of the European
10 December 2009.
Union,
(3) When
calculating
private
use,
in
the
absence
of
actual
Having regard to the Treaty establishing the European Atomic
data, alternative methods can be used. To guarantee
Energy Community,
that these methods contribute to uniformity in the calcu
lation of the compensation they should be based on
Having regard to Council Regulation (EEC, Euratom) No
generally accepted assumptions.
1553/89 of 29 May 1989 on the definitive uniform
arrangements for the collection of own resources accruing
(4) Austria
requires
taxable
persons
to
administer
actual
data
from value added tax ( 1 ), and in particular Article 10(2) thereof,
about the private use of business cars. However, for
reasons of administrative simplicity, Austria has
After consulting the Advisory Committee on Own Resources,
proposed a solution for the calculation of private use
incorporating general statistical data combined with
Whereas:
depreciation rules devised for non-harmonised

corporate income tax purposes. Since the proposed
solution results in a private use element significantly
(1)
The compensation to the VAT resources base is based on
lower than the proportion used by other Member
Article 6(4) of Regulation (EEC, Euratom) No 1553/89,
States, it is contradictory to the required uniformity in
which provides that where a Member State restricts or
the calculation of the compensation. The solution
excludes, on the basis of Article 176 of Council Directive
proposed by Austria concerning the calculation of the
2006/112/EC of 28 November 2006 on the common
private use proportion of cars acquired by businesses
system of value added tax ( 2 ), the right to deduct input
needs therefore to be declined,
VAT, then the VAT own resources base may be
determined as if the right of deduction had not been
restricted. This applies only in respect of the purchase
HAS ADOPTED THIS DECISION:
of passenger cars and their fuel used for business
purposes, and of expenditure relating to the lease, hire,
Article 1
maintenance and repair of such cars. Austria proposed a
The solution proposed by Austria concerning the calculation of
multipart draft solution for such compensation to its
the private use proportion of cars acquired by businesses is
VAT own resources base, which includes a method for
declined.
six sub-categories.
Article 2
(2) Pursuant
to
Article
13(3)
of
Regulation
(EEC,
Euratom)
No 1553/89, the solution proposed by Austria was
This Decision is addressed to the Republic of Austria.
examined in its entirety by the Advisory Committee on
Own Resources at its meeting on 10 December 2009.
The examination revealed a difference of opinion in the
Committee regarding one of the sub-categories of the
Done at Brussels, 22 December 2009.
solution. That sub-category concerns the methodology
proposed for the calculation of the private use
For the Commission
component of the compensation to the harmonised
VAT own resources base. A draft decision declining
Algirdas EMETA
that sub-category of the solution presented by Austria
Member of the Commission
( 1 ) OJ L 155, 7.6.1989, p. 9.
( 2 ) OJ L 347, 11.12.2006, p. 1.

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