Source

2014/845/EU, Euratom: Commission Implementing Decision of 26 November 2014 amending Decision 2005/817/EC, Euratom authorising the Republic of Latvia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8926)

Decision 2005/817/EC · Decision · 2 articles

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

Article 1

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In Decision 2005/817/EC, Euratom the following Articles 1a and 1b are inserted: ‘Article 1a By way of derogation from Article 1(1) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Latvia is authorised to use 0,04 % of the intermediate base in respect of transactions referred to in point 2 of Annex X, Part B, (liberal professions) to Council Directive 2006/112/EC ( *1 ) . Article 1b By way of derogation from Article 1(2) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Latvia is authorised to use 0,30 % 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. ( *1 ) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ( OJ L 347, 11.12.2006, p. 1 ).’ "

Article 2

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This Decision is addressed to the Republic of Latvia.

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

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