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Official Journal of the European Union
21.12.2012
COMMISSION IMPLEMENTING DECISION
of 19 December 2012
amending Decision 90/185/Euratom, EEC authorising Greece to use certain approximate estimates
for the calculation of the VAT own resources base
(notified under document C(2012) 9549)
(Only the Greek text is authentic)
(2012/817/EU, Euratom)
THE EUROPEAN COMMISSION,
mentioned in points 2 and 8 of Annex X, Part B to
Directive 2006/112/EC would not apply any longer.
Having regard to the Treaty on the Functioning of the European
Union,
(6) In
the
case
of
Greece,
Greece
acknowledged
that
with
regard to Annex X, part B, points 11 and 12 the need
Having regard to the Treaty establishing the European Atomic
for using approximate estimates would no longer be
Energy Community,
justified as data were provided by the Ministry of
Defence in a greater level of detail.
Having regard to Council Regulation (EEC, Euratom) No
1553/89 of 29 May 1989 on the definitive uniform
(7) For
the
sake
of
clarity
and
transparency
of
Community
arrangements for the collection of own resources accruing
rules, provisions that have become obsolete or have
from value added tax ( 1 ), and in particular Article 13 thereof,
ceased to have effect should be repealed.
Whereas:
(8) The
measures
provided
for
in
this
Decision
are
in
accordance with the opinion of the Advisory
(1) Under
Article
375
of
Council
Directive
2006/112/EC
of
28 November 2006 on the common system of value
Committee on Own Resources,
added tax ( 2 ), Greece may continue to exempt the trans
actions listed in points 2, 8, 11 and 12 of Annex X, Part
HAS ADOPTED THIS DECISION:
B; these transactions must be taken into account for the
determination of the VAT resources base.
Article 1
(1) Article 1, point 1 of Decision 90/185/Euratom, EEC is
(2)
In the case of Greece, the Commission, on the basis of
Regulation (EEC, Euratom) No 1553/89, adopted
hereby deleted.
Decision 90/185/Euratom, EEC ( 3 ) authorising Greece,
with effect from 1 January 1989, to use certain
(2) Article 1, point 3 of Decision 90/185/Euratom, EEC is
approximate estimates for the calculation of the VAT
hereby deleted.
own resources base.
(3) Article 1, point 5 of Decision 90/185/Euratom, EEC is
(3)
Since 1 July 2010, Greece has taxed the transactions
hereby deleted.
referred to in point 2 of Annex X, Part B to Directive
2006/112/EC; the authorisation granted in this
(4) Article 1, point 6 of Decision 90/185/Euratom, EEC is
connection should be discontinued with effect from
hereby deleted.
that date.
Article 2
(4) Since
22
August
2011,
Greece
has
taxed
the
transactions
referred to in point 8 of Annex X, Part B to Directive
This Decision is addressed to the Hellenic Republic.
2006/112/EC; the authorisation granted in this
connection should be discontinued with effect from
that date.
Done at Brussels, 19 December 2012.
(5) The
Commission
invited
Greece
to
verify
whether
those
authorisations granted to Greece with no explicit limi
For the Commission
tation in time, were still needed and to confirm this to
the Commission; Greece confirmed that two authori
Janusz LEWANDOWSKI
sations to use approximate estimates for the transactions
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. 39.

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