{
  "url": "https://openlegislation.uk/eu-decision-2005-817/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2005-817/article-1.json",
  "legislation": "eudn/2005/817",
  "legislation_title": "Commission Decision of 21 November 2005 authorising the Republic of Latvia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4424) (Only the Latvian text is authentic) (2005/817/EC, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2005-817",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 May 2004, the Republic of Latvia is authorized, in accordance with the second indent of Article 6(3) of Regulation (EEC, Euratom) No 1553/89, to use approximate estimates in respect of the following categories of transactions referred to in Annex F to the sixth Directive:\n1.. Services supplied by authors, artists and performers (Annex F, point 2);\n2.. Passenger transport (Annex F, point 17).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2005/817/article/1",
    "retrieved_at": "2026-11-01T15:17:46.650659+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."
}