{
  "url": "https://openlegislation.uk/eu-decision-2014-840/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2014-840/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Decision\nof 26 November 2014\namending 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\n(notified under document C(2014) 8921)\n(Only the Dutch and French texts are authentic)\n(2014/840/EU, Euratom)\nTHE EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to the Treaty establishing the European Atomic Energy Community,\nHaving regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax, and in particular the second indent of Article 6(3) thereof,\nAfter consulting the Advisory Committee on Own Resources,\nWhereas:\n(1)\nUnder Article 371 of Council Directive 2006/112/EC, Belgium may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base.\n(2)\nIn its response of 29 April 2014 to the letter of 14 February 2014 of the Commission regarding the simplification of VAT own resources inspections, Belgium requested authorisation from the Commission to use a fixed percentage of the intermediate base for the calculation of the VAT own resources base for transactions referred to in point 9 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Belgium has shown that the historical percentage has remained stable over time. Belgium should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the letter sent by the Commission.\n(3)\nFor reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.\n(4)\nIt is therefore appropriate to amend Commission Decision 90/177/Euratom, EEC accordingly,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 155, 7.6.1989, p. 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "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)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Ares(2014)370476."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Commission Decision 90/177/Euratom, EEC of 23 March 1990 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 (OJ L 99, 19.4.1990, p. 24)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2014/840/introduction",
    "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."
}