{
  "url": "https://openlegislation.uk/eu-decision-2013-749/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2013-749/article-1.json",
  "legislation": "eudn/2013/749",
  "legislation_title": "Commission Implementing Decision of 10 December 2013 authorising Portugal to use certain approximate estimates and to use statistics for years earlier than the last year but one for the calculation of the VAT own resources base (notified under document C(2013) 8689) (Only the Portuguese text is authentic) (2013/749/EU, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2013-749",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 January to 31 December 2013 , Portugal is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC:\nTransport of passengers (point (10)).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Decision of 26 November 2014 amending Implementing Decision 2013/749/EU, Euratom authorising Portugal to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8922) (Only the Portuguese text is authentic) (2014/841/EU, Euratom)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2013/749/article/1",
    "retrieved_at": "2026-11-01T15:14:55.773634+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."
}