Inserted by Commission Implementing Decision (EU, Euratom) 2015/2187 of 25 November 2015 amending Decision 2005/816/EC, Euratom authorising the Republic of Estonia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2015) 8172) (Only the Estonian text is authentic).

http://www.legislation.gov.uk/eudn/2005/816/article/1aCommission Decision of 21 November 2005 authorising the Republic of Estonia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4423) (Only the Estonian text is authentic) (2005/816/EC, Euratom)Commission Decision of 21 November 2005 authorising the Republic of Estonia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4423) (Only the Estonian text is authentic) (2005/816/EC, Euratom)2020-12-12King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02005D0816-20151127texttext/xmlen2015-11-27

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 2015 to 31 December 2020 , the Republic of Estonia is authorised to use 0,23 % of the intermediate base in respect of transactions referred to in point (10) of Annex X, Part B, (passenger transport) 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 ).