Commission Implementing Decision (EU, Euratom) 2018/1886 of 30 November 2018 amending Decision 90/184/Euratom, EEC authorising Denmark not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (notification under document C(2018) 7854)

• CELEX: Implementing Decision (EU, Euratom) 2018/1886
• Articles: 2

Article 1

In Decision 90/184/Euratom, EEC the following Article 2a is inserted:

‘Article 2a

For the purposes of calculating the VAT own resources base from 20 December 2012 to 31 December 2022, Denmark is authorised not to take into account the transactions referred to in Point 2 of Part B of Annex X to Council Directive 2006/112/EC  ( *1 ) insofar as they apply to services supplied by authors, artists and performers.

Article 2

This Decision is addressed to the Kingdom of Denmark.