19. 4. 90 Official Journal of the European Communities. No L 99/39 COMMISSION DECISION of 23 March 1990 authorizing Greece to use certain approximate estimates for the calculation of ’ the VAT own resources base : (Only the Greek text is authentic) (90/185/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 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 paragraph 2 (b) of Section I (Taxation) of Annex VIII to the Act of Accession of the Hellenic Repu- blic to the European Communities (°) authoritzes Greece - to exempt certain activities listed in Annex F to the Sixth () OJ No L 155, 7. 6. 1989, p. 9. ) O] 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. S8. () OJ No L 291, 19. 11. 1979, p. 164. Directive from value added tax in accordance with Article 28.(3) of the Sixth Directive ; Whereas precise calculation of the base is likely to involve : an unjustified administrative burden in relation to the effect of these. transactions on Greece’s. total VAT resources base ; whereas Greece is able to make a calcula- tion - using -approximate estimates for the categories of transactions listed in Annex:F to the Sixth -Directive ; whereas it shoud-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 For the purpose of calculating the VAT own resources base from 1~ January 1989, Greece is authorized to use approximate estimates in respect of the following catego- ries of transactions referred to in Annex F-to the Sixth Directive : 1. Services supplied by lawyers and other members of the liberal professions (Annex F, ex point 2); 2. Treatment of animals by veterinary surgeons (Annex F, point 9); 3. The supply of water by public authorities (Annex F, point 12); 4. Supplies of those buildings and land described in Article 4 (3) of the Sixth Directive (Annex F, point 16). 5. The supply, modification, repair, maintenance, charte- ring and hiring of aircraft, including equipment incor- porated or used- therein, used by State institutions (Annex F, point 23); 6. The supply, modification, repair, maintenance, charte- ring and hiring of warships (Annex F, point 25).