{
  "url": "https://openlegislation.uk/eu-decision-2015-2190/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2015-2190/article-1.json",
  "legislation": "eudn/2015/2190",
  "legislation_title": "Commission Implementing Decision (EU, Euratom) 2015/2190 of 25 November 2015 authorising Italy to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2015) 8187) (Only the Italian text is authentic)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2015-2190",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 January 2015 to 31 December 2019, Italy is authorised to use approximate estimates in respect of the transactions referred to in point (10) of Part B of Annex X to Directive 2006/112/EC.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2015/2190/article/1",
    "retrieved_at": "2026-11-01T15:14:09.112345+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."
}