80/31/EEC, Euratom, ECSC: Commission Decision of 22 November 1979 on requests for authorization submitted by the Kingdom of Belgium pursuant to Article 13 (2) of Regulation (EEC, Euratom, ECSC) No 2892/77 on own resources accruing from VAT (Only the French and Dutch texts are authentic)

• Published date: 18 January 1980
• Subject Matter: Taxation,Own resources
• Official Gazette Publication: Official Journal of the European Communities, L 13, 18 January 1980

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80/31/EEC, Euratom, ECSC: Commission Decision of 22 November 1979 on requests for authorization submitted by the Kingdom of Belgium pursuant to Article 13 (2) of Regulation (EEC, Euratom, ECSC) No 2892/77 on own resources accruing from VAT (Only the French and Dutch texts are authentic)

Official Journal L 013 , 18/01/1980 P. 0031

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( 1 ) OJ NO L 94 , 28 . 4 . 1970 , P . 19 .

( 2 ) OJ NO L 336 , 27 . 12 . 1977 , P . 8 .

( 3 ) OJ NO L 145 , 13 . 6 . 1977 , P . 1 .

( 1 ) OJ NO L 71 , 14 . 4 . 1967 , P . 1303/67 .

COMMISSION DECISION

OF 22 NOVEMBER 1979

ON REQUESTS FOR AUTHORIZATION SUBMITTED BY THE KINGDOM OF BELGIUM PURSUANT TO ARTICLE 13 ( 2 ) OF REGULATION ( EEC , EURATOM , ECSC ) NO 2892/77 ON OWN RESOURCES ACCRUING FROM VAT

( ONLY THE FRENCH AND DUTCH TEXTS ARE AUTHENTIC )

( 80/31/EEC , EURATOM , ECSC )

THE COMMISSION OF THE EUROPEAN

COMMUNITIES ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY ,

HAVING REGARD TO THE TREATY ESTABISHING THE EUROPEAN ATOMIC ENERGY COMMUNITY ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN COAL AND STEEL COMMUNITY ,

HAVING REGARD TO COUNCIL DECISION 70/243/ECSC , EEC , EURATOM OF 21 APRIL 1970 ON THE REPLACEMENT OF FINANCIAL CONTRIBUTIONS FROM MEMBER STATES BY THE COMMUNITIES ' OWN RESOURCES ( 1 ),

HAVING REGARD TO COUNCIL REGULATION ( EEC , EURATOM , ECSC ) NO 2892/77 OF 19 DECEMBER 1977 IMPLEMENTING IN RESPECT OF OWN RESOURCES ACCRUING FROM VALUE ADDED TAX THE DECISION OF 21 APRIL 1970 ON THE REPLACEMENT OF FINANCIAL CONTRIBUTIONS FROM MEMBER STATES BY THE COMMUNITIES ' OWN RESOURCES ( 2 ), AND IN PARTICULAR THE FIRST SUBPARAGRAPH OF ARTICLE 9 ( 3 ) AND ARTICLE 13 ( 2 ),

HAVING REGARD TO THE REQUEST FOR AUTHORIZATION SUBMITTED BY THE KINGDOM OF BELGIUM ,

WHEREAS THE KINGDOM OF BELGIUM , IN ORDER TO DETERMINE THE VAT RESOURCES ASSESSMENT BASIS FOR A GIVEN FINANCIAL YEAR , APPLIES THE METHOD DEFINED IN SECTION B OF REGULATION ( EEC , EURATOM , ECSC ) NO 2892/77 ;

WHEREAS , IN THE CASES REFERRED TO IN ARTICLE 9 ( 2 ) OF REGULATION ( EEC , EURATOM , ECSC ) NO 2892/77 , THE MEMBER STATES SHALL , UNDER THE TERMS OF PARAGRAPH 1 OF THAT ARTICLE , DETERMINE THE BASIS OF THE OWN RESOURCES ACCRUING FROM VALUE ADDED TAX , HEREINAFTER REFERRED TO AS ' VAT RESOURCES ' , FROM RETURNS TO BE FURNISHED BY TAXABLE PERSONS IN ACCORDANCE WITH ARTICLE 22 OF THE SIXTH COUNCIL DIRECTIVE 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 ( 3 ), HEREINAFTER REFERRED TO AS THE ' SIXTH DIRECTIVE ' AND , WHEN THERE IS NO RETURN OR THE RETURN DOES NOT CONTAIN THE NECESSARY INFORMATION FROM APPROPRIATE DATA SUCH AS OTHER TAX RETURNS , PROFESSIONAL ACCOUNTS AND COMPLETE STATISTICAL SERIES ; WHEREAS UNDER THE FIRST INDENT OF ARTICLE 9 ( 3 ) OF THAT REGULATION THEY MAY , UNDER CERTAIN CIRCUMSTANCES , BE AUTHORIZED NOT TO TAKE INTO ACCOUNT...