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21.12.2012 Official
Journal
of
the
European
Union L
352/63
COMMISSION IMPLEMENTING DECISION
of 19 December 2012
amending Decision 90/180/Euratom, EEC authorising the Netherlands 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) 9567)
(Only the Dutch text is authentic)
(2012/820/EU, Euratom)
THE EUROPEAN COMMISSION,
(4)
Since 1 January 1993, the Netherlands has taxed the
transactions referred to in point 5 of Annex X, Part B
to Directive 2006/112/EC; the authorisation granted in
Having regard to the Treaty on the Functioning of the European
this connection should be discontinued with effect from
Union,
that date.
Having regard to the Treaty establishing the European Atomic
(5) The
Commission
invited
the
Netherlands
to
verify
Energy Community,
whether those authorisations granted to the Netherlands
with no explicit limitation in time, were still needed and
to confirm this to the Commission; the Netherlands
Having regard to Council Regulation (EEC, Euratom) No
confirmed that authorisation to use approximate
1553/89 of 29 May 1989 on the definitive uniform
estimates for the transactions mentioned in point 5 of
arrangements for the collection of own resources accruing
Annex X, Part B to Directive 2006/112/EC was no longer
from value added tax ( 1 ), and in particular Article 13 thereof,
needed.
Whereas:
(6) For
the
sake
of
clarity
and
transparency
of
Community
rules, provisions that have become obsolete or have
ceased to have effect should be repealed.
(1) Under
Article
370
of
Council
Directive
2006/112/EC
of
28 November 2006 on the common system of value
added tax (
(7) The
measures
provided
for
in
this
Decision
are
in

2 ), Member States which, at 1 January 1978,
taxed the transactions listed in Annex X, Part A, may
accordance with the opinion of the Advisory
continue to tax those transactions; these transactions
Committee on Own Resources,
must be taken into account for the determination of
the VAT resources base.
HAS ADOPTED THIS DECISION:
Article 1
(2) Under
Article
371
of
Directive
2006/112/EC,
Member
States which, at 1 January 1978, exempted the trans
Article 1 point 2 of Decision 90/180/Euratom, EEC is hereby
actions listed in Annex X, Part B, may continue to
deleted.
exempt those transactions, in accordance with the
conditions applying in the Member State concerned on
Article 2
that date; these transactions must be taken into account
for the determination of the VAT resources base.
This Decision is addressed to the Kingdom of the Netherlands.
(3)
In the case of the Netherlands, the Commission, on the
basis of Regulation (EEC, Euratom) No 1553/89, adopted
Done at Brussels, 19 December 2012.
Decision 90/180/Euratom, EEC
( 3 ) authorising the
Netherlands, with effect from 1 January 1989, not to
For the Commission
take into account certain categories of transactions and
to use certain approximate estimates for the calculation
Janusz LEWANDOWSKI
of the VAT own resources base.
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. 30.

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Document Outline

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