For the purpose of calculating the VAT own resources base from 1 January 2019 to 31 December 2023, Ireland is authorised to use approximate estimates in respect of transport of passengers as referred to in point 10 of part B of Annex X to Directive 2006/112/EC.
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Decision
Commission Implementing Decision (EU, Euratom) 2019/2003 of 28 November 2019 as regards the authorisation for Ireland to continue to use certain approximate estimates for the calculation of the VAT own resources base in respect of transport of passengers until the end of 2023 (notified under document C(2019) 8593) (Only the English text is authentic)
Article 1
Article 2
This Decision is addressed to Ireland.
2 articles
Cite this act
Commission Implementing Decision (EU, Euratom) 2019/2003 of 28 November 2019 as regards the authorisation for Ireland to continue to use certain approximate estimates for the calculation of the VAT own resources base in respect of transport of passengers until the end of 2023 (notified under document C(2019) 8593) (Only the English text is authentic) (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32019D2003
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