By way of derogation from Article 2(1) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020 , Sweden is authorised to use 0,02 % of the intermediate base in respect of transactions referred to in point 1 of Annex X, Part B, (admission to sporting events) to Directive 2006/112/EC 5 .