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Document 02013D0747-20141128
Commission Implementing Decision of 10 December 2013 authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2013) 8685) (Only the English text is authentic) (2013/747/EU, Euratom)
Consolidated text: Commission Implementing Decision of 10 December 2013 authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2013) 8685) (Only the English text is authentic) (2013/747/EU, Euratom)
Commission Implementing Decision of 10 December 2013 authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2013) 8685) (Only the English text is authentic) (2013/747/EU, Euratom)
02013D0747 — EN — 28.11.2014 — 001.001
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COMMISSION IMPLEMENTING DECISION of 10 December 2013 authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2013) 8685) (Only the English text is authentic) (OJ L 333 12.12.2013, p. 79) |
Amended by:
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Official Journal |
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L 343 |
31 |
28.11.2014 |
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COMMISSION IMPLEMENTING DECISION
of 10 December 2013
authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base
(notified under document C(2013) 8685)
(Only the English text is authentic)
(2013/747/EU, Euratom)
Article 1
For the purpose of calculating the VAT own resources base from 1 January to 31 December 2013, the United Kingdom is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC:
Article 1a
For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,01 % of the intermediate base in respect of transactions referred to in point 7 of Annex X, Part B, (hospitals) to Directive 2006/112/EC.
Article 1b
For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,004 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Directive 2006/112/EC.
▼M1 —————
Article 3
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
( 1 ) OJ L 155, 7.6.1989, p. 9.
( 2 ) OJ L 347, 11.12.2006, p. 1.