Article 1Implementing Decision 2013/747/EU, Euratom is amended as follows: Article 1...
Article 2This Decision is addressed to the United Kingdom of Great...

Commission Implementing Decision

of 26 November 2014

amending Implementing Decision 2013/747/EU, Euratom authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base

(notified under document C(2014) 8924)

(Only the English text is authentic)

(2014/843/EU, Euratom)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax1, and in particular the second indent of Article 6(3) thereof,

After consulting the Advisory Committee on Own Resources,

Whereas:

(1)
Under Article 371 of Council Directive 2006/112/EC2, the United Kingdom may continue to exempt the transactions referred to in Annex X, Part B to that Directive, if it exempted those transactions at 1 January 1978; those transactions must be taken into account for the determination of the VAT own resources base.
(2)
In its response of 22 April to the letter of 4 February 2014 of the Commission regarding the simplification of VAT own resources inspections3, the United Kingdom requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation of the VAT own resources base for transactions referred to in points 7 and 9 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. The United Kingdom has shown that the historical percentage has remained stable over time. The United Kingdom should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter sent by the Commission.
(3)

For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time.

(4)
It is therefore appropriate to amend Commission Implementing Decision 2013/747/EU, Euratom4 accordingly,

HAS ADOPTED THIS DECISION: