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EN
Official Journal of the European Union
30.11.2011
COMMISSION IMPLEMENTING DECISION
of 28 November 2011
authorising Romania to use certain approximate estimates for the calculation of the VAT own
resources base
(notified under document C(2011) 8627)
(Only the Romanian text is authentic)
(2011/777/EU, Euratom)
THE EUROPEAN COMMISSION,
should therefore be authorised to calculate the VAT
own resource base using approximate estimates in
Having regard to the Treaty on the Functioning of the European
accordance with the second indent of Article 6(3) of
Union,
Regulation (EEC, Euratom) No 1553/89.
Having regard to the Treaty establishing the European Atomic
(3) For
reasons
of
transparency
and
legal
certainty
it
is
Energy Community,
appropriate to limit the applicability of the authorisation
in time,
Having regard to Council Regulation (EEC, Euratom) No
1553/89 of 29 May 1989 on the definitive uniform
HAS ADOPTED THIS DECISION:
arrangements for the collection of own resources accruing
from value added tax ( 1 ), and in particular Article 13 thereof,
Article 1
After consulting the Advisory Committee on Own Resources,
For the purpose of calculating the VAT own resources base
from 1 January 2011, Romania is authorised to use
Whereas:
approximate estimates in respect of the following category of
transactions referred to in part B of Annex X to Directive
(1) Under
Article
390b
of
Council
Directive
2006/112/EC
of 2006/112/EC:
28 November 2006 on the common system of value
added tax ( 2 ) as amended by Directive 2009/162/EU ( 3 ),
Transport of passengers (point (10)).
Romania may continue to exempt international transport
of passengers, as referred to in point (10) of Part B of
Article 2
Annex X to that Directive. These transactions must be
taken into account for the determination of the VAT
This Decision shall apply from 1 January 2011 to 31 December
own resources base.
2015.

Article 3
(2) Romania has requested authorisation from the
Commission to use certain approximate estimates for
This Decision is addressed to Romania.
the calculation of the VAT own resources base since it
is unable to make the precise calculation of the VAT own
resources base for transactions referred to in point (10)
of Part B of Annex X to Directive 2006/112/EC. Such
Done at Brussels, 28 November 2011.
calculation is likely to involve an unjustified adminis
trative burden in relation to the effect of these trans
For the Commission
actions on Romania’s total VAT own resources base.
Romania is able to make a calculation using approximate
Janusz LEWANDOWSKI
estimates for this category of transactions. Romania
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 10, 15.1.2010, p. 14.

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