{
  "url": "https://openlegislation.uk/eu-decision-2014-846/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2014-846/article-1.json",
  "legislation": "eudn/2014/846",
  "legislation_title": "Commission Implementing Decision of 26 November 2014 amending Decision 2005/819/EC, Euratom authorising the Republic of Lithuania to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8927) (Only the Lithuanian text is authentic) (2014/846/EU, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2014-846",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "In Decision 2005/819/EC, Euratom the following Article 1a is inserted:\n‘Article 1a By way of derogation from Article 1 of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Lithuania is authorised to use 0,10 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) 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/2014/846/article/1",
    "retrieved_at": "2026-11-01T15:14:34.321288+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."
}