{
  "url": "https://openlegislation.uk/eu-decision-2014-851/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2014-851/article-1.json",
  "legislation": "eudn/2014/851",
  "legislation_title": "Commission Implementing Decision of 26 November 2014 amending Decision 96/565/EC, Euratom authorizing Sweden not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8933) (Only the Swedish text is authentic) (2014/851/EU, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2014-851",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "In Decision 96/565/EC, Euratom the following Articles 2a, 2b and 2c are inserted:\n‘Article 2a By way of derogation from Article 2(1) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Sweden is authorised to use 0,02 % of the intermediate base in respect of transactions referred to in point 1 of Annex X, Part B, (admission to sporting events) to Directive 2006/112/EC.\nArticle 2b By way of derogation from Article 2(3) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Sweden is authorised to use 0,15 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Directive 2006/112/EC.\nArticle 2c By way of derogation from Article 2(4) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Sweden is authorised to use 0,45 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to 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/2014/851/article/1",
    "retrieved_at": "2026-11-01T15:14:34.225401+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."
}