{
  "url": "https://openlegislation.uk/eu-decision-2012-818/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2012-818/article-1.json",
  "legislation": "eudn/2012/818",
  "legislation_title": "Commission Implementing Decision of 19 December 2012 authorising Denmark to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2012) 9551) (Only the Danish text is authentic) (2012/818/EU, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2012-818",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 January 2012, Denmark is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X to Directive 2006/112/EC:\n(1) Activities of public radio and television bodies other than those of a commercial nature (Part A, point 2);\n(2) Transport of passengers (Part B, point 10).",
  "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/2012/818/article/1",
    "retrieved_at": "2026-11-01T15:15:13.704488+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."
}