2011/777/EU, Euratom: Commission Implementing Decision of 28 November 2011 authorising Romania to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2011) 8627)

Type Implementing Decision
Publication 2011-11-30
Last updated 2016-11-25
State Expired
Department European Commission
Source EUR-Lex
articles 4
Reform history JSON API

COMMISSION IMPLEMENTING DECISION

of 28 November 2011

authorising Romania to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2011) 8627)

(Only the Romanian text is authentic)

(2011/777/EU, Euratom)

Article 1

For the purpose of calculating the VAT own resources base from 1 January 2011, Romania is authorised to use approximate estimates in respect of the following category of transactions referred to in part B of Annex X to Directive 2006/112/EC:

Transport of passengers (point (10)).

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 2016 to 31 December 2020, Romania is authorised to use 0,15 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B (passenger transport) to Directive 2006/112/EC

Article 2

This Decision shall apply from 1 January 2011 to 31 December 2020.

Article 3

This Decision is addressed to Romania.

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