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21.12.2012 Official
Journal
of
the
European
Union L
352/65
COMMISSION IMPLEMENTING DECISION
of 19 December 2012
amending Decision 90/179/Euratom, EEC authorising the Federal Republic of Germany to use
statistics for years earlier than the last year but one and not to take into account certain
categories of transactions or to use certain approximate estimates for the calculation of the VAT
own resources base
(notified under document C(2012) 9569)
(Only the German text is authentic)
(2012/822/EU, Euratom)
THE EUROPEAN COMMISSION,
in this connection by the Commission for purposes of
determining the VAT own resources base should also be
discontinued.
Having regard to the Treaty on the Functioning of the European
Union,
(4)
In the case of Germany, the Commission, on the basis of
Regulation (EEC, Euratom) No 1553/89, adopted
Decision 90/179/Euratom, EEC ( 5 ) authorising Germany,
Having regard to the Treaty establishing the European Atomic
with effect from 1 January 1989, to use statistics for
Energy Community,
years earlier than the last year and not to take into
account certain categories of transactions or to use
certain approximate estimates for the calculation of the
VAT own resources base.
Having regard to Council Regulation (EEC, Euratom) No
1553/89 of 29 May 1989 on the definitive uniform
arrangements for the collection of own resources accruing
(5) The
Commission
invited
Germany
to
verify
whether
from value added tax ( 1 ), and in particular Article 13 thereof,
those authorisations granted to Germany with no
explicit limitation in time, were still needed and to
confirm this to the Commission; Germany confirmed
Whereas:
that authorisation not to take into account the trans
actions mentioned in point 13 of Annex F to the Sixth
Directive and that authorisation to use approximate
estimates for the transactions mentioned in point 3 of
(1) Under
Article
370
of
Council
Directive
2006/112/EC
of
Annex X, Part B to Directive 2006/112/EC were no
28 November 2006 on the common system of value
longer needed; consequently, the authorisations granted
added tax ( 2 ), Member States which, at 1 January 1978,
in this connection by the Commission for purposes of
taxed the transactions listed in Annex X, Part A, may
determining the VAT own resources base should be
continue to tax those transactions; these transactions
discontinued.
must be taken into account for the determination of
the VAT resources base.
(6) For
the
sake
of
clarity
and
transparency
of
Union
rules,
provisions that have become obsolete or have ceased to
(2) Under
Article
371
of
Directive
2006/112/EC,
Member
have effect should be repealed.
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) The
measures
provided
for
in
this
Decision
are
in
conditions applying in the Member State concerned on
accordance with the opinion of the Advisory
that date; these transactions must be taken into account
Committee on Own Resources,
for the determination of the VAT resources base.
HAS ADOPTED THIS DECISION:
(3) With
effect
from
1
January
1991
the
possibility
afforded
Member States of continuing to exempt transactions
Article 1
listed in point 13 of Annex F to the Sixth Council
Directive 77/388/EEC (
(1) Article 2, point 3 of Decision 90/179/Euratom, EEC is

3 ) was terminated by virtue of
Article 1, point 2(a) of Eighteenth Council Directive
hereby deleted.
89/465/EEC ( 4 ); consequently, the authorisation granted
(2) Article 3, point 3 of Decision 90/179/Euratom, EEC is
( 1 ) OJ L 155, 7.6.1989, p. 9.
hereby deleted.
( 2 ) OJ L 347, 11.12.2006, p. 1.
( 3 ) OJ L 145, 13.6.1977, p. 1.
( 4 ) OJ L 226, 3.8.1989, p. 21.
( 5 ) OJ L 99, 19.4.1990, p. 22.

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L 352/66
EN
Official Journal of the European Union
21.12.2012
Article 2
This Decision is addressed to the Federal Republic of Germany.
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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