Article 2a
By way of derogation from Article 2(3) of this Decision, for the purpose of calculating the VAT own resources base from
1 January 2017
to
31 December 2020
, Luxembourg is authorised to use 0,05 % of the intermediate base in respect of transactions referred to in point 10 of Part B of Annex X to Council Directive 2006/112/EC
.
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
).
Inserted by Commission Implementing Decision (EU, Euratom) 2017/2222 of 30 November 2017 amending Decision 90/178/Euratom, EEC authorising Luxembourg 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(2017) 7857) (Only the French text is authentic).