In Implementing Decision 2014/844/EU, Euratom the following Article 2a is inserted:
‘Article 2a
For the purpose of calculating the VAT own resources base from 1 January 2017 to 31 December 2021, Malta is authorised to use approximate estimates in respect of transactions referred to in point 9 of Part B of Annex X to Directive 2006/112/EC (new buildings and building land).’
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) 2017/2224 of… (LawPlayer, data as of 2026-07-04)