In Decision 2005/816/EC, Euratom the following Article 1a is inserted:
‘Article 1a
By way of derogation from Article 1 of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2015 to 31 December 2020, the Republic of Estonia is authorised to use 0,23 % of the intermediate base in respect of transactions referred to in point (10) of Annex X, Part B, (passenger transport) to Council Directive 2006/112/EC ( *1 ) .
( *1 ) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ( OJ L 347, 11.12.2006, p. 1 ).’
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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 Commission Implementing Decision (EU, Euratom) 2015/2187 of… (LawPlayer, data as of 2026-07-04)
