In the first paragraph of Article 3 of Decision 90/179/Euratom/EEC the words ‘to calculate the tax not collected because of the graduated tax relief granted under Article 24(2) of the Sixth Directive and’ are deleted.
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2014/849/EU, Euratom: Commission Implementing Decision of 26 November 2014 amending Decision 90/179/Euratom, EEC authorizing the Federal Republic of Germany to use statistics for years earlier than the last year but one and not to take into account certain categories of transactions or to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8931)
This Decision is addressed to the Federal Republic of Germany.
Cite this act
2014/849/EU, Euratom: Commission Implementing Decision of 26 November 2014 amending Decision 90/179/Euratom, EEC authorizing the Federal Republic of Germany to use statistics for years earlier than the last year but one and not to take into account certain categories of transactions or to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8931) (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32014D0849
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