Commission Implementing Decision (EU, Euratom) 2015/2188 of 25 November 2015 amending Decision 2005/872/EC, Euratom authorising the Czech Republic to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2015) 8174)
Commission Implementing Decision (EU, Euratom) 2015/2188 of 25 November 2015 amending Decision 2005/872/EC, Euratom authorising the Czech Republic to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2015) 8174)
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
In Decision 2005/872/EC, Euratom the following Article 1a is inserted:
βArticle 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 Czech Republic is authorised to use 0,10 % 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 Β ( *1 ) .
( *1 ) Β Β Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ( OJ LΒ 347, 11.12.2006, p.Β 1 ).β
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