Commission Implementing Decision (EU, Euratom) 2018/1887 of 30 November 2018 amending Decision 90/176/Euratom, EEC authorising France 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(2018) 7866)
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 90/176/Euratom, EEC the following Article 2c is inserted: βArticle 2c By way of derogation from Article 2(3) of this Decision, for the purpose of calculating the VAT own resources base from 1Β January 2018 to 31Β December 2020, France is authorised to use 0,02Β % of the intermediate base in respect of transactions referred to in point 8 of Part B of Annex X to Directive 2006/112/EC.β
This Decision is addressed to the French Republic.
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