{
  "url": "https://openlegislation.uk/eu-decision-2014-840/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2014-840/article-1.json",
  "legislation": "eudn/2014/840",
  "legislation_title": "Commission Implementing Decision of 26 November 2014 amending Decision 90/177/Euratom, EEC authorizing Belgium not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8921) (Only the Dutch and French texts are authentic) (2014/840/EU, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2014-840",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "In Decision 90/177/Euratom, EEC the following Article 2a is inserted:\n‘Article 2a By way of derogation from Article 2(4) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Belgium is authorised to use 0,21 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Council Directive 2006/112/EC.’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "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": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2014/840/article/1",
    "retrieved_at": "2026-11-01T15:14:34.423793+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."
}