<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="eudn"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/eudn/2010/4"/><FRBRuri value="http://www.legislation.gov.uk/id/eudn/2010/4"/><FRBRdate date="2009-12-22" name="adopted"/><FRBRauthor href=""/><FRBRcountry value="EU"/><FRBRnumber value="4"/><FRBRname value="Decision (EU) 2010/4"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/eudn/2010/4/2014-11-28"/><FRBRuri value="http://www.legislation.gov.uk/eudn/2010/4/2014-11-28"/><FRBRdate date="2014-11-28" name="validFrom"/><FRBRauthor href="#"/><FRBRlanguage language="eng"/></FRBRExpression><FRBRManifestation><FRBRthis value="http://www.legislation.gov.uk/eudn/2010/4/2014-11-28/data.akn"/><FRBRuri value="http://www.legislation.gov.uk/eudn/2010/4/2014-11-28/data.akn"/><FRBRdate date="2026-08-13+01:00" name="transform"/><FRBRauthor href="http://www.legislation.gov.uk"/><FRBRformat value="application/akn+xml"/></FRBRManifestation></identification><lifecycle source="#"><eventRef refersTo="#adopted" date="2009-12-22" eId="date-adopted" source="#"/><eventRef date="2014-11-28" eId="date-2014-11-28" source="#"/></lifecycle><analysis source="#"><restrictions source="#"><restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction href="#body" refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction href="#article-2" refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction refersTo="#period-from-2014-11-28" type="jurisdiction"/><restriction href="#body" refersTo="#period-from-2014-11-28" type="jurisdiction"/><restriction href="#article-2" refersTo="#period-from-2014-11-28" type="jurisdiction"/></restrictions><otherAnalysis source=""><uk:commentary href="#article-2" refersTo="#c000001"/></otherAnalysis></analysis><temporalData source="#"><temporalGroup eId="period-from-2014-11-28"><timeInterval start="#date-2014-11-28" refersTo="#"/></temporalGroup></temporalData><references source="#"><TLCEvent eId="adopted" href="" showAs="AdoptedDate"/><TLCLocation eId="extent-e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="E+W+S+N.I."/></references><notes source="#"><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c000001" marker="F1"><p>Substituted by <ref href="http://www.legislation.gov.uk/id/eudn/2014/848">Commission Implementing Decision of 26 November 2014 amending Decision 2010/4/EU, Euratom authorising Bulgaria to use statistics for years earlier than the last year but one, and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8929) (Only the Bulgarian text is authentic) (2014/848/EU, Euratom)</ref>.</p></note></notes><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/eudn/2010/4/article/2</dc:identifier><dc:title>Commission Decision of 22 December 2009 authorising Bulgaria to use statistics for years earlier than the last year but one, and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2009) 10413) (Only the Bulgarian text is authentic) (2010/4/EU, Euratom)</dc:title><dc:description>Commission Decision of 22 December 2009 authorising Bulgaria to use statistics for years earlier than the last year but one, and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2009) 10413) (Only the Bulgarian text is authentic) (2010/4/EU, Euratom)</dc:description><dc:modified>2020-12-11</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02010D0004-20141128</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2014-11-28</dct:valid><ukm:EUMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="euretained"/><ukm:DocumentMainType Value="EuropeanUnionDecision"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2010"/><ukm:Number Value="4"/><ukm:EURLexIdentifiers xmlns:atom="http://www.w3.org/2005/Atom" xmlns="http://www.legislation.gov.uk/namespaces/legislation"><ukm:Cellar Value="571947c1-2ebf-442d-b9ac-89d99c53d46f"/><ukm:CELEX Value="02010D0004-20141128"/><ukm:ELI Value="dec:2010:4(1):2014-11-28"/></ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2009-12-22"/><ukm:EURLexModified Date="2019-04-17T14:13:38Z"/><ukm:EURLexExtracted Date="2019-04-17T15:39:09Z"/><ukm:XMLGenerated Date="2020-12-10T22:45:12Z"/><ukm:XMLImported Date="2020-12-11T01:09:29Z"/><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eudn/2010/4/pdfs/eudn_20100004_adopted_en.pdf" Date="2009-12-22" Size="718710"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudn/2010/4/pdfs/eudn_20100004_2014-11-28_en.pdf" Date="2014-11-28" Size="126157" Revised="2014-11-28"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="4"/><ukm:BodyParagraphs Value="4"/><ukm:ScheduleParagraphs Value="0"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><body eId="body"><article eId="article-2" uk:target="true"><num><ins class="substitution first" ukl:ChangeId="O001001M001" ukl:CommentaryRef="c000001"><noteRef uk:name="commentary" href="#c000001" class="commentary"/>Article 2</ins></num><content><p>
                  <ins class="substitution" ukl:ChangeId="O001001M001" ukl:CommentaryRef="c000001">For the purpose of calculating the VAT own resources base from </ins>
                  <ins class="substitution" ukl:ChangeId="O001001M001" ukl:CommentaryRef="c000001">1 January 2009</ins>
                  <ins class="substitution" ukl:ChangeId="O001001M001" ukl:CommentaryRef="c000001"> to </ins>
                  <ins class="substitution" ukl:ChangeId="O001001M001" ukl:CommentaryRef="c000001">31 December 2018</ins>
                  <ins class="substitution last" ukl:ChangeId="O001001M001" ukl:CommentaryRef="c000001">, Bulgaria is authorised to use approximate estimates in respect of international passenger transport as referred to in point 10 of Annex X, part B to Directive 2006/112/EC.</ins>
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