{
  "url": "https://openlegislation.uk/eu-decision-2014-844/article-2a",
  "json_url": "https://openlegislation.uk/eu-decision-2014-844/article-2a.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/2a",
  "kind": "article",
  "number": "2a",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 January 2017 to 31 December 2021 , Malta is authorised to use approximate estimates in respect of transactions referred to in point 9 of Part B of Annex X to Directive 2006/112/EC (new buildings and building land).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Commission Implementing Decision (EU, Euratom) 2017/2224 of 30 November 2017 amending Implementing Decision 2014/844/EU, Euratom authorising Malta to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2017) 7861) (Only the English and Maltese texts are authentic)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2014/844/article/2a",
    "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."
}