{
  "url": "https://openlegislation.uk/eu-decision-2005-820/article-2a",
  "json_url": "https://openlegislation.uk/eu-decision-2005-820/article-2a.json",
  "legislation": "eudn/2005/820",
  "legislation_title": "Commission Decision of 21 November 2005 authorising the Slovak Republic to use statistics for years earlier than the last year but one and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4430) (Only the Slovakian text is authentic) (2005/820/EC, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2005-820",
  "path": "article/2a",
  "kind": "article",
  "number": "2a",
  "heading": null,
  "text": "By way of derogation from Article 2 of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020 , Slovakia is authorised to use 0,16 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B (passenger transport) to Council 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 2005/820/EC, Euratom authorising the Slovak Republic to use statistics for years earlier than the last year but one and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8934) (Only the Slovak text is authentic) (2014/852/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": [
    {
      "type": "repeal",
      "affecting": "eudn/2017/2221",
      "affecting_title": "Commission Implementing Decision (EU, Euratom) 2017/2221 of 30 November 2017 amending Decision 2005/820/EC, Euratom authorising the Slovak Republic to use statistics for years earlier than the last year but one and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2017) 7856)"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2005/820/article/2a",
    "retrieved_at": "2026-11-01T15:17:46.607762+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."
}