{
  "url": "https://openlegislation.uk/eu-decision-1996-565/article-2a",
  "json_url": "https://openlegislation.uk/eu-decision-1996-565/article-2a.json",
  "legislation": "eudn/1996/565",
  "legislation_title": "Commission Decision of 11 September 1996 authorizing Sweden 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 Swedish text is authentic) (96/565/Euratom, EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1996-565",
  "path": "article/2a",
  "kind": "article",
  "number": "2a",
  "heading": null,
  "text": "By way of derogation from Article 2(1) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020 , Sweden is authorised to use 0,02 % of the intermediate base in respect of transactions referred to in point 1 of Annex X, Part B, (admission to sporting events) 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 of 26 November 2014 amending Decision 96/565/EC, Euratom authorizing Sweden 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(2014) 8933) (Only the Swedish text is authentic) (2014/851/EU, Euratom)."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ( OJ L 347, 11.12.2006, p. 1 )."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1996/565/article/2a",
    "retrieved_at": "2026-11-01T15:19:16.580063+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."
}