European Commission 1 February 1994, 94/71/EC, Euratom: Commission Decision of 1 February 1994 amending Decision 90/178/Euratom, EEC authorizing Luxembourg not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (Only the French text is authentic)

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This Commission Decision amends a previous authorization for Luxembourg regarding VAT own resources calculations. It discontinues the exemption for certain transactions listed in Annex F of the Sixth VAT Directive, specifically those in point 13, which Luxembourg began taxing from January 1, 1991. The decision aligns with broader EU efforts to harmonize VAT practices and ensure accurate calculation of VAT-based own resources.AI