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Commission Implementing Decision (EU, Euratom) 2015/2187 of 25 November 2015 amending Decision 2005/816/EC, Euratom authorising the Republic of Estonia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2015) 8172)

Commission Implementing Decision (EU, Euratom) 2015/2187 of 25 November 2015 amending Decision 2005/816/EC, Euratom authorising the Republic of Estonia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2015) 8172)

Implementing Decision (EU, Euratom) 2015/2187 · 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 ↗

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In Decision 2005/816/EC, Euratom the following Article 1a is inserted: ‘Article 1a By way of derogation from Article 1 of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2015 to 31 December 2020, the Republic of Estonia is authorised to use 0,23 % of the intermediate base in respect of transactions referred to in point (10) of Annex X, Part B, (passenger transport) to Council Directive 2006/112/EC  ( *1 ) . ( *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 ).’ "

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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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