{
  "url": "https://openlegislation.uk/eu-decision-1990-177/article-2b",
  "json_url": "https://openlegislation.uk/eu-decision-1990-177/article-2b.json",
  "legislation": "eudn/1990/177",
  "legislation_title": "Commission Decision of 23 March 1990 authorizing Belgium not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (Only the Dutch and French texts are authentic) (90/177/Euratom, EEC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1990-177",
  "path": "article/2b",
  "kind": "article",
  "number": "2b",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 January 2016 to 31 December 2020 , Belgium is authorised to use – 0,02 % of the intermediate base in respect of transactions referred to in point 1 of Annex X, Part A, (dental technicians) to Directive 2006/112/EC.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Commission Implementing Decision (EU, Euratom) 2016/2059 of 23 November 2016 amending Decision 90/177/Euratom, EEC authorizing Belgium not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2016) 7398) (Only the Dutch and French texts are authentic)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1990/177/article/2b",
    "retrieved_at": "2026-11-01T15:19:59.412955+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}