<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/2014/849"/><FRBRuri value="http://www.legislation.gov.uk/id/eudn/2014/849"/><FRBRdate date="2014-11-26" name="adopted"/><FRBRauthor href=""/><FRBRcountry value="EU"/><FRBRnumber value="849"/><FRBRname value="Decision (EU) 2014/849"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/eudn/2014/849/2014-11-26"/><FRBRuri value="http://www.legislation.gov.uk/eudn/2014/849/2014-11-26"/><FRBRdate date="2014-11-26" 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refersTo="#period-from-2014-11-26" type="jurisdiction"/><restriction href="#article-2" refersTo="#period-from-2014-11-26" type="jurisdiction"/></restrictions><otherAnalysis source=""/></analysis><temporalData source="#"><temporalGroup eId="period-from-2014-11-26"><timeInterval start="#date-2014-11-26" 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><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/2014/849/article/2</dc:identifier><dc:title>Commission Implementing Decision of 26 November 2014 amending Decision 90/179/Euratom, EEC authorizing the Federal Republic of Germany to use statistics for years earlier than the last year but one and not to take into account certain categories of transactions or to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8931) (Only the German text is authentic) (2014/849/EU, Euratom)</dc:title><dc:description>Commission Implementing Decision of 26 November 2014 amending Decision 90/179/Euratom, EEC authorizing the Federal Republic of Germany to use statistics for years earlier than the last year but one and not to take into account certain categories of transactions or to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8931) (Only the German text is authentic) (2014/849/EU, Euratom)</dc:description><dc:modified>2020-12-10</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:32014D0849</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2014-11-26</dct:valid><ukm:EUMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="euretained"/><ukm:DocumentMainType Value="EuropeanUnionDecision"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2014"/><ukm:Number Value="849"/><ukm:EURLexIdentifiers xmlns:atom="http://www.w3.org/2005/Atom" xmlns="http://www.legislation.gov.uk/namespaces/legislation"><ukm:Cellar Value="6a3c3c90-76dd-11e4-b593-01aa75ed71a1"/><ukm:ELI Value="dec_impl:2014:849:oj"/><ukm:OfficialJournal Value="JOL_2014_343_R_0019"/><ukm:CELEX Value="32014D0849"/></ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2014-11-26"/><ukm:EURLexModified Date="2019-09-09T02:15:10Z"/><ukm:EURLexExtracted Date="2019-09-09T06:50:42Z"/><ukm:XMLGenerated Date="2020-12-10T20:24:59Z"/><ukm:XMLImported Date="2020-12-10T23:28:44Z"/><ukm:Treaty Title="Treaty on the Functioning of the European Union (consolidated version 2008) Treaty establishing the European Atomic Energy Community (1957)" Code="TFEU_2008 EURATOM_1957"/><ukm:CreatedBy Label="European Commission" URI="http://publications.europa.eu/resource/authority/corporate-body/COM"/><ukm:Subject Scheme="EuroVoc" Label="tax relief" URI="http://eurovoc.europa.eu/365"/><ukm:Subject Scheme="EuroVoc" Label="small business" URI="http://eurovoc.europa.eu/2358"/><ukm:Subject Scheme="SubjectMatter" Label="Own resources" URI="http://publications.europa.eu/resource/authority/fd_070/RPRO"/><ukm:Subject Scheme="SubjectMatter" Label="Value added tax" URI="http://publications.europa.eu/resource/authority/fd_070/TVA"/><ukm:Subject Scheme="EuroVoc" Label="distribution of the tax burden" URI="http://eurovoc.europa.eu/3298"/><ukm:Subject Scheme="EuroVoc" Label="Germany" URI="http://eurovoc.europa.eu/1318"/><ukm:Subject Scheme="EuroVoc" Label="VAT" URI="http://eurovoc.europa.eu/4585"/><ukm:Subject Scheme="EuroVoc" Label="VAT resource" URI="http://eurovoc.europa.eu/5868"/><ukm:Subject Scheme="DirectoryCode" Label="Own resources" URI="http://publications.europa.eu/resource/authority/fd_555/016030"/><ukm:Subject Scheme="DirectoryCode" Label="Financial and budgetary provisions" URI="http://publications.europa.eu/resource/authority/fd_555/0160"/><ukm:Subject Scheme="DirectoryCode" Label="General, financial and institutional matters" URI="http://publications.europa.eu/resource/authority/fd_555/01"/><ukm:Subject Scheme="DirectoryCode" Label="Turnover tax/VAT" URI="http://publications.europa.eu/resource/authority/fd_555/093010"/><ukm:Subject Scheme="DirectoryCode" Label="Indirect taxation" URI="http://publications.europa.eu/resource/authority/fd_555/0930"/><ukm:Subject Scheme="DirectoryCode" Label="Taxation" URI="http://publications.europa.eu/resource/authority/fd_555/09"/><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eudn/2014/849/pdfs/eudn_20140849_adopted_en.pdf" Date="2014-11-26" Size="318003"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="2"/><ukm:BodyParagraphs Value="2"/><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>Article 2</num><content><p>This Decision is addressed to the Federal Republic of Germany.</p></content></article></body></act></akomaNtoso>