Article 1

Implementing Decision 2011/777/EU, Euratom is amended as follows:

1. (1)

   the following Article 1a is inserted:

   ‘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 2016 to 31 December 2020, Romania 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’;

2. (2)

   Article 2 is replaced by the following:

   ‘Article 2

   This Decision shall apply from 1 January 2011 to 31 December 2020.’.