{
  "url": "https://openlegislation.uk/eu-decision-2013-748/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2013-748/article-1.json",
  "legislation": "eudn/2013/748",
  "legislation_title": "Commission Implementing Decision of 10 December 2013 authorising Croatia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2013) 8688) (Only the Croatian text is authentic) (2013/748/EU, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2013-748",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 January 2013 until 31 December 2014, Croatia is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B of Directive 2006/112/EC:\nThe supply of building land (point (9)).",
  "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/2013/748/article/1",
    "retrieved_at": "2026-11-01T15:14:55.790557+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."
}