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2013/747/EU, Euratom: Commission Implementing Decision of 10 December 2013 authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2013) 8685)

Type Implementing Decision
Publication 2013-12-12
Last updated 2014-11-28
State In force
Department European Commission
Source EUR-Lex
articles 4
Reform history JSON API

Article 1

For the purpose of calculating the VAT own resources base from 1 January to 31 December 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)).

Article 1a

For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,01 % of the intermediate base in respect of transactions referred to in point 7 of Annex X, Part B, (hospitals) to Directive 2006/112/EC.

Article 1b

For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,004 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Directive 2006/112/EC.

Article 3

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.

OJ L 155, 7.6.1989, p. 9.

OJ L 347, 11.12.2006, p. 1.

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