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2014/843/EU, Euratom: Commission Implementing Decision of 26 November 2014 amending Implementing Decision 2013/747/EU, Euratom authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8924)

2014/843/EU, Euratom: Commission Implementing Decision of 26 November 2014 amending Implementing Decision 2013/747/EU, Euratom authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8924)

Decision 2013/747/EU Β· Decision Β· 2 articles

Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β†—

Article 1

Implementing Decision 2013/747/EU, Euratom is amended as follows: (1) Article 1 is replaced by the following: β€˜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: Β  The supply of building land (point (9)).’ ; (2) after Article 1 the following Articles 1a and 1b are inserted: β€˜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.’ ; (3) Article 2 is deleted.

Article 2

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

Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.

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