In Decision 90/178/Euratom, EEC the following Article 2a is inserted:
‘Article 2a
By way of derogation from Article 2(3) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2017 to 31 December 2020, Luxembourg is authorised to use 0,05 % of the intermediate base in respect of transactions referred to in point 10 of Part B of Annex X to Council Directive 2006/112/EC ( *1 ) .
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) 2017/2222 of… (LawPlayer, data as of 2026-07-04)