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)

• Articles: 3

Article 1

For the purpose of calculating the VAT own resources base from 1 January 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:

The supply of building land (point (9)).

Article 2

This Decision shall apply from 1 January 2013 to 31 December 2017.

Article 3

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.