
Article 1 
For the purpose of calculating the VAT own resources base from 1 January 1989, Italy is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annexes E and F to the Sixth Directive:

1.. . . . . .
2.. Services provided by undertakers and cremation services and supplies of goods related to such services (Annex F, point 6).
Article 2 
This Decision is addressed to the Italian Republic.