Source

Commission Implementing Decision (EU, Euratom) 2017/2222 of 30 November 2017 amending Decision 90/178/Euratom, EEC authorising Luxembourg not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2017) 7857)

Implementing Decision (EU, Euratom) 2017/2222 · 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 90/178/Euratom, EEC the following Article 2a is inserted: ‘Article 2a By way of derogation from Article 2(3) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2017 to 31 December 2020, Luxembourg is authorised to use 0,05 % of the intermediate base in respect of transactions referred to in point 10 of Part B of Annex X to Council Directive 2006/112/EC ( *1 ) .

Article 2

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This Decision is addressed to the Grand Duchy of Luxembourg.

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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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