
Article 1 
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Article 2 
For the purpose of calculating the VAT own resources base from 1 January 1989, Denmark is authorized to use approximate estimates in respect of the following categories of transactions, referred to in Annex F to the Sixth Directive:

1.. Services of undertakers and cremation services other than the supply of goods related thereto (Annex F, ex point 6).
2.. . . . . .
Article 2a 
For the purposes of calculating the VAT own resources base from 20 December 2012 to 31 December 2022, Denmark is authorised not to take into account the transactions referred to in Point 2 of Part B of Annex X to Council Directive 2006/112/EC insofar as they apply to services supplied by authors, artists and performers.
Article 3 
This Decision is addressed to the Kingdom of Denmark.