{
  "url": "https://openlegislation.uk/eu-decision-2005-817/article-1b",
  "json_url": "https://openlegislation.uk/eu-decision-2005-817/article-1b.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/1b",
  "kind": "article",
  "number": "1b",
  "heading": null,
  "text": "By way of derogation from Article 1(2) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020 , Latvia is authorised to use 0,30 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) 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 2005/817/EC, Euratom authorising the Republic of Latvia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8926) (Only the Latvian text is authentic) (2014/845/EU, Euratom)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2005/817/article/1b",
    "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."
}