{
  "url": "https://openlegislation.uk/eu-decision-2013-749/article-1a",
  "json_url": "https://openlegislation.uk/eu-decision-2013-749/article-1a.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/1a",
  "kind": "article",
  "number": "1a",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020 , Portugal is authorised to use 0,03 % 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 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/1a",
    "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."
}