{
  "url": "https://openlegislation.uk/eu-decision-2014-850/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2014-850/introduction.json",
  "legislation": "eudn/2014/850",
  "legislation_title": "Commission Implementing Decision of 26 November 2014 amending Decision 2010/5/EU, Euratom authorising Ireland to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8932) (Only the English text is authentic) (2014/850/EU, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2014-850",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Decision\nof 26 November 2014\namending Decision 2010/5/EU, Euratom authorising Ireland to use certain approximate estimates for the calculation of the VAT own resources base\n(notified under document C(2014) 8932)\n(Only the English text is authentic)\n(2014/850/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, Ireland 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 letter of 28 April 2014, Ireland requested an extension to the authorisation from the Commission to use certain approximate estimates for the calculation of the VAT own resources base for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC until and including the financial year 2018. Ireland should be authorised to continue to calculate the VAT own resources base using certain approximate estimates.\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 2010/5/EU, Euratom 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)1328060."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Commission Decision 2010/5/EU, Euratom of 22 December 2009 authorising Ireland to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 3, 7.1.2010, p. 19)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2014/850/introduction",
    "retrieved_at": "2026-11-01T15:14:34.244277+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."
}