{
  "url": "https://openlegislation.uk/eu-decision-2016-2062/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2016-2062/introduction.json",
  "legislation": "eudn/2016/2062",
  "legislation_title": "Commission Implementing Decision (EU, Euratom) 2016/2062 of 23 November 2016 amending Implementing Decision 2012/818/EU, Euratom authorising Denmark to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2016) 7442) (Only the Danish text is authentic)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2016-2062",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Decision (EU, Euratom) 2016/2062\nof 23 November 2016\namending Implementing Decision 2012/818/EU, Euratom authorising Denmark to use certain approximate estimates for the calculation of the VAT own resources base\n(notified under document C(2016) 7442)\n(Only the Danish 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 370 of Council Directive 2006/112/EC, Denmark may, in accordance with the conditions applying in that Member State on 1 January 1978, continue to tax the transactions listed in Annex X, Part A. Under Article 371 of the same Directive, Denmark may, in accordance with the conditions applying in that Member State on 1 January 1978, continue to exempt the transactions listed in Annex X, Part B; those transactions must be taken into account for the determination of the VAT own resources base.\n(2)\nBy Commission Implementing Decision 2012/818/EU, Euratom, Denmark has authorisations to use approximate estimates for transactions referred to in point 2 of Annex X, Part A, and for transactions referred to in point 10 of Annex X, Part B to Directive 2006/112/EC.\n(3)\nIn its letter of 29 April 2016, Denmark requested the extension of its authorisations for the calculation of its VAT own resources base for transactions referred to in point 2 of Annex X, Part A and point 10 of Annex X, Part B to Directive 2006/112/EC. The authorisations should be extended as requested by Denmark since the derogations remain in the national legislation.\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 2012/818/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 2012/818/EU, Euratom of 19 December 2012 authorising Denmark to use certain approximate estimates for the calculation of the VAT own resources base (OJ L 352, 21.12.2012, p. 61)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Ares(2016)2052880."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2016/2062/introduction",
    "retrieved_at": "2026-11-01T15:13:45.997637+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."
}