{
  "url": "https://openlegislation.uk/eu-decision-1996-566/article-2b",
  "json_url": "https://openlegislation.uk/eu-decision-1996-566/article-2b.json",
  "legislation": "eudn/1996/566",
  "legislation_title": "Commission Decision of 11 September 1996 authorizing Finland 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 Finnish text is authentic) (96/566/Euratom, EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1996-566",
  "path": "article/2b",
  "kind": "article",
  "number": "2b",
  "heading": null,
  "text": "By way of derogation from Article 2(2) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2018 to 31 December 2020 , Finland is authorised to use 0,53 % of the intermediate base in respect of transactions referred to in point 9 of Part B of Annex X 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) 2018/1885 of 30 November 2018 amending Decision 96/566/Euratom, EC authorising Finland 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(2018) 7840) (Only the Finnish and Swedish texts are authentic)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1996/566/article/2b",
    "retrieved_at": "2026-11-01T15:19:16.560243+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."
}