No L 99/28 Official Journal of the European Communities 19. 4 90 COMMISSION DECISION of 23 March 1990 authorizing 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 (Only the German text is authentic) (90/179/Euratom, EEC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to the Treaty establishing the European Atomic Energy Community, Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arran- gements for the collection of own resources accruing from value added tax ('), and in particular Article 13 thereof, Whereas Council Regulation (EEC, Euratom, ECSC) No- 2892/77 of 19 December 1977 implementing in respect of own resources accruing from value added tax the Deci- sion of 21 April 1970 on the replacement of financial contributions from Member States by the Communities’ own resources () teased to be applicable on 31 December 1988 ; whereas the authorizations given under Article 13 thereof must be-renewed from 1 January 1989 pursuant to Article 13 of Regulation (EEC, Euratom) No 1553/89; Whereas, under Article 28 (3) of the Sixth Council Direc- tive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax : uniform basis of- assessment (), hereinafter called ‘the Sixth Directive’, as- last amended by Directive 84/386/EEC (%), the Member States may continue to exempt or tax certain transactions ; whereas these transactions must be taken into account for the determination of the VAT resources base; Whereas, for the purposes of the breakdown of transac- tions by statistical category, Germany is unable to use definitive figures from the national accounts for the last year but-one before the financial year for which the VAT resources base has-to be calculated ; whereas Germany should therefore be authorized to use figures taken from the national accounts for years earlier-than the last year but one; Whereas Germany is unable to make a precise calculation of the VAT own resources base for three categories of () OJ No L 155, 7. 6. 1989, p. 9. () OJ No L 336, 27. 12. 1977, p. 8. () OJ No L 145, 13. 6. 1977, p. 1. () OJ No L 208, 3. 9. 1984, p. 8. transactions listed in Annexes E and F to the Sixth Direc- tive ; whereas such calculation is likely to involve an unjustified administrative burden in relation to the effect of these transactions on-Germany’s total VAT resources base ; whereas Germany should therefore be authorized not to take these transactions into account for the calcula- tion of the VAT base; Whereas Germany. is able to make a calculation using approximate estimates for tax not collected because of the graduated tax relief granted under Article 24 (2) of the Sixth Directive and four categories of transactions listed in Annexes E and F to the Sixth Directive ; whereas it should therefore be authorized to calculate the VAT base using approximate estimates ; Whereas the Advisory Committee on Own Resources has approved the report recording the opinions of its members on this- Decision, HAS ADOPTED THIS DECISION : Article 1 In order to perfom breakdown. by rate referred to in Article 4 (4)-of Council Regulation (EEC, Euratom) No 1553/89 Germany is hereby authorized from 1 January 1989 to use figures obtained from the national accounts for the last year but two or the last year but three before the financial year for which the VAT resources base has to be calculated. Article 2 For the purpose of calculating the VAT own resources base from 1 January 1989, Germany-is authorized not to - take into. account the following categories of transactions referred to.in Annexes E and F to the Sixth Directive :. 1. The services of travel agents acting in the name and on account of the traveller for journeys outside the Community (Annex E, ex point 15); 2. Transactions carried out by blind persons or workshops for the blind (Annex F, point 7);