{
  "url": "https://openlegislation.uk/eu-decision-2016-2058/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2016-2058/introduction.json",
  "legislation": "eudn/2016/2058",
  "legislation_title": "Commission Implementing Decision (EU, Euratom) 2016/2058 of 23 November 2016 amending Implementing Decision 2011/777/EU, Euratom authorising Romania to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2016) 7397) (Only the Romanian text is authentic)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2016-2058",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Decision (EU, Euratom) 2016/2058\nof 23 November 2016\namending Implementing Decision 2011/777/EU, Euratom authorising Romania to use certain approximate estimates for the calculation of the VAT own resources base\n(notified under document C(2016) 7397)\n(Only the Romanian text is authentic)\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 390b of Council Directive 2006/112/EC, Romania may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the transactions listed in point 10 of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Community on 31 December 2006; those transactions must be taken into account for the determination of the VAT own resources base.\n(2)\nBy Commission Implementing Decision 2011/777/EU, Euratom, Romania has an authorisation to use approximate estimates for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC.\n(3)\nIn its letter of 13 April 2016, Romania requested authorisation to use a fixed percentage of the intermediate base to calculate its VAT own resource base for transactions referred to in point 10 of Annex X, Part B. Romania has shown that the historical percentage has remained stable over time. Romania should therefore be authorised to calculate the VAT own resources base using a fixed percentage in accordance with the request in its letter.\n(4)\nFor reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisations in time.\n(5)\nIt is therefore appropriate to amend Implementing Decision 2011/777/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": "Commission Implementing Decision 2011/777/EU, Euratom of 28 November 2011 authorising Romania to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 317, 30.11.2011, p. 36)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Ares(2016)1748164."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2016/2058/introduction",
    "retrieved_at": "2026-11-01T15:13:46.088092+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."
}