For the purpose of calculating the VAT own resources base from 1 January 2017 to 31 December 2021 , Malta is authorised to use approximate estimates in respect of transactions referred to in point 9 of Part B of Annex X to Directive 2006/112/EC (new buildings and building land).]
Textual Amendments
F1 Inserted by Commission Implementing Decision (EU, Euratom) 2017/2224 of 30 November 2017 amending Implementing Decision 2014/844/EU, Euratom authorising Malta to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2017) 7861) (Only the English and Maltese texts are authentic).