Address https://gelex.eu/eli/EU/decision/2012/817@2012-12-19/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

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 arrangements for the collection of own resources accruing from value added tax, and in particular Article 13 thereof,

Whereas:

(1) Under Article 375 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Greece may continue to exempt the transactions listed in points 2, 8, 11 and 12 of Annex X, Part B; these transactions must be taken into account for the determination of the VAT resources base.

(2) In the case of Greece, the Commission, on the basis of Regulation (EEC, Euratom) No 1553/89, adopted Decision 90/185/Euratom, EEC authorising Greece, with effect from 1 January 1989, to use certain approximate estimates for the calculation of the VAT own resources base.

(3) Since 1 July 2010, Greece has taxed the transactions referred to in point 2 of Annex X, Part B to Directive 2006/112/EC; the authorisation granted in this connection should be discontinued with effect from that date.

(4) Since 22 August 2011, Greece has taxed the transactions referred to in point 8 of Annex X, Part B to Directive 2006/112/EC; the authorisation granted in this connection should be discontinued with effect from that date.

(5) The Commission invited Greece to verify whether those authorisations granted to Greece with no explicit limitation in time, were still needed and to confirm this to the Commission; Greece confirmed that two authorisations to use approximate estimates for the transactions mentioned in points 2 and 8 of Annex X, Part B to Directive 2006/112/EC would not apply any longer.

(6) In the case of Greece, Greece acknowledged that with regard to Annex X, part B, points 11 and 12 the need for using approximate estimates would no longer be justified as data were provided by the Ministry of Defence in a greater level of detail.

(7) For the sake of clarity and transparency of Community rules, provisions that have become obsolete or have ceased to have effect should be repealed.

(8) The measures provided for in this Decision are in accordance with the opinion of the Advisory Committee on Own Resources,

HAS ADOPTED THIS DECISION:

Article 1

(1) Article 1, point 1 of Decision 90/185/Euratom, EEC is hereby deleted.

(2) Article 1, point 3 of Decision 90/185/Euratom, EEC is hereby deleted.

(3) Article 1, point 5 of Decision 90/185/Euratom, EEC is hereby deleted.

(4) Article 1, point 6 of Decision 90/185/Euratom, EEC is hereby deleted.

Article 2

This Decision is addressed to the Hellenic Republic.

Done at Brussels, 19 December 2012. For the Commission Janusz Lewandowski Member of the Commission

Versions

1. 2012-12-19

Cited by

• Judgment of the General Court of 7 July 2015 — Axa Versicherung v Commission (Case T-677/13) Notice · Grade B

  (Access to documentsRegulation (EC) No 1049/2001Documents relating to a procedure pursuant to the competition rulesRequest relating to a collection of documentsRefusal to grant accessRequest relating to a single documentTable of contentsObligation to undertake a concrete, individual examinationException relating to the protection of the commercial interests of a third partyException relating to the protection of the purpose of inspections, investigations and auditsOverriding public interestClaim for damagesObligation to state reasons)2015/C 279/42Language of the case: German Applicant: Axa Ver

• Judgment of the General Court of 7 July 2015 — Axa Versicherung v Commission (Case T-677/13) Notice · Grade B

  Annuls Commission Decision 2012/817 and 2012/3021 Gestdem of 29 October 2013, rejecting two requests for access to documents in the file of Case COMP/39.125 (Car glass) in so far as it refuses to grant Axa Versicherung AG access to the leniency documents included in the table of contents of that file;

• Judgment of the General Court (Third Chamber) 7 July 2015 Judgment · Grade B

  In Case T‑677/13, Axa Versicherung AG, established in Cologne (Germany), represented by C. Bahr, S. Dethof and A. Malec, lawyers, applicant,v European Commission, represented by F. Clotuche-Duvieusart and H. Krämer, acting as Agents, assisted by R. Van der Hout and A. Köhler, lawyers, defendant, supported by Saint-Gobain Sekurit Deutschland GmbH & Co. KG, established in Aachen (Germany), represented by B. Meyring and E. Venot, lawyers, intervener, APPLICATION for annulment of Commission Decision 2012/817 and 2012/3021 Gestdem of 29 October 2013, refusing two requests for access to documents in

• Judgment of the General Court (Third Chamber) 7 July 2015 Judgment · Grade B

  Annuls Commission Decision 2012/817 and 2012/3021 Gestdem of 29 October 2013, refusing two requests for access to documents in the file of Case COMP/39.125 (Carglass) in so far as it refuses to grant Axa Versicherung AG access to references to the leniency documents included in the table of contents of that file;