No L 99/22 Official Journal of the European Communities 19. 4. 90 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 23 March 1990 authorizing France not to take into account cértain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (Only the French text is authentic) {90/176/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 (%) ceased 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 relatirig to turnover taxes — Common system of value added tax : uniform basis of () OJ No L 155, 7. 6. 1989, p. 9. () OJ No L 336, 27. 12. 1977, p. 8. 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 France-is unable to make a precise calculation of the VAT .own. resources base for two categories of transac- tions listed in Annex F-to the Sixth Directive ; whereas such calculation is likely to involve an unjustified admi- nistrative burden in relation to the effect of these transac- tions on. France’s total VAT resources base; whereas France should therefore be authorized not to take these transactions into account for the. calculation of the VAT base ; Whereas France is able to make a- calculation using approximate estimates for six categories of transactions listed -in Annex 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, () OJ No L 145, 13. 6. 1977, p. 1. (9 OJ No L 208, 3. 9. 1984, p. S8.