Commission Implementing Decision of 26 November 2014 amending Implementing Decision 2013/749/EU, Euratom authorising Portugal to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8922) (Only the Portuguese text is authentic) (2014/841/EU, Euratom)

Article 1 U.K.

Implementing Decision 2013/749/EU, Euratom is amended as follows:

(1)

the title is replaced by the following:

‘Commission Implementing Decision 2013/749/EU, Euratom of 10 December 2013 authorising Portugal to use certain approximate estimates and to use statistics for years earlier than the last year but one for the calculation of the VAT own resources base’;

(2)

Article 1 is replaced by the following:

‘Article 1

For the purpose of calculating the VAT own resources base from 1 January to 31 December 2013, Portugal is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC:

• Transport of passengers (point (10)).’;

(3)

the following Article 1a is inserted:

‘Article 1a

For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Portugal is authorised to use 0,03 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Directive 2006/112/EC.’;

(4)

Article 2 is replaced by the following:

‘Article 2

For the purposes of the breakdown of transactions by statistical category, Portugal is authorised to use data taken from the ESA 2010 national accounts relating to 2011 in order to calculate the VAT own resources base for the financial year 2014.’