2014/844/EU, Euratom: Commission Implementing Decision of 26 November 2014 authorising Malta to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8925)
In forceLast amended 2017-12-02
Data as of 2026-11-02 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Malta is authorised to use 0,40 % of the intermediate base in respect of transactions referred to in point 8 of Annex X, Part B, (supply of water) to Directive 2006/112/EC.
For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Malta is authorised to use 1,06 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Directive 2006/112/EC.
For the purpose of calculating the VAT own resources base from 1 January 2017 to 31 December 2021, Malta is authorised to use approximate estimates in respect of transactions referred to in point 9 of Part B of Annex X to Directive 2006/112/EC (new buildings and building land).
This Decision is addressed to the Republic of Malta.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.