{
  "url": "https://openlegislation.uk/eu-decision-2014-844/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2014-844/article-1.json",
  "legislation": "eudn/2014/844",
  "legislation_title": "Commission Implementing Decision of 26 November 2014 authorising Malta to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8925) (Only the English and Maltese texts are authentic) (2014/844/EU, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2014-844",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Malta is authorised to use 0,40 % of the intermediate base in respect of transactions referred to in point 8 of Annex X, Part B, (supply of water) to Directive 2006/112/EC.",
  "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/2014/844/article/1",
    "retrieved_at": "2026-11-01T15:14:34.358485+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."
}