2013/747/EU, Euratom: Commission Implementing Decision of… Article 1

Article 1

For the purpose of calculating the VAT own resources base from 1 January 2013, the United Kingdom is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC: The supply of building land (point (9)).

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 1 of 2013/747/EU, Euratom: Commission Implementing Decision of… (LawPlayer, data as of 2026-07-04)

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