{
  "url": "https://openlegislation.uk/eu-decision-2014-844/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2014-844/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Decision\nof 26 November 2014\nauthorising Malta to use certain approximate estimates for the calculation of the VAT own resources base\n(notified under document C(2014) 8925)\n(Only the English and Maltese texts are authentic)\n(2014/844/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 387 of Council Directive 2006/112/EC, Malta may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions referred to in points 8 and 10 of Annex X, Part B to that Directive, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004; 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 4 February 2014 of the Commission regarding the simplification of VAT own resources inspections, Malta has requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 8 and 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Malta has shown that the historical percentage has remained stable over time. Malta should therefore be authorised to calculate the VAT own resources base using fixed percentages 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,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "Substituted by Corrigendum to Commission Implementing Decision 2014/844/EU, Euratom of 26 November 2014 authorising Malta to use certain approximate estimates for the calculation of the VAT own resources base (Official Journal of the European Union L 343 of 28 November 2014)."
    },
    {
      "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)261226."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2014/844/introduction",
    "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."
}