http://www.legislation.gov.uk/eudn/2014/850/article/2Commission Implementing Decision of 26 November 2014 amending Decision 2010/5/EU, Euratom authorising Ireland to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8932) (Only the English text is authentic) (2014/850/EU, Euratom)Commission Implementing Decision of 26 November 2014 amending Decision 2010/5/EU, Euratom authorising Ireland to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8932) (Only the English text is authentic) (2014/850/EU, Euratom)2020-12-09King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014D0850texttext/xmlen2014-11-26 http://publications.europa.eu/resource/cellar/99811112-76dd-11e4-b593-01aa75ed71a1 99811112-76dd-11e4-b593-01aa75ed71a1 cellar http://publications.europa.eu/resource/eli/dec_impl/2014/850/oj dec_impl:2014:850:oj eli http://publications.europa.eu/resource/celex/32014D0850 32014D0850 celex http://publications.europa.eu/resource/planjo/20141124-033 20141124-033 planjo http://publications.europa.eu/resource/immc/20141124-033%3AC%282014%298932%2F779425 20141124-033:C(2014)8932/779425 immc http://publications.europa.eu/resource/oj/JOL_2014_343_R_0020 JOL_2014_343_R_0020 oj http://publications.europa.eu/resource/cellar/c0577b64-a16c-44be-9ee7-7710f89a033a c0577b64-a16c-44be-9ee7-7710f89a033a cellar http://publications.europa.eu/resource/eli/dec/2010/5(1)/oj dec:2010:5(1):oj eli http://publications.europa.eu/resource/oj/JOL_2010_003_R_0019_01 JOL_2010_003_R_0019_01 oj http://publications.europa.eu/resource/celex/32010D0005 32010D0005 celex cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:05/12/2014 17:59:20 MS 2018/12/31 http://publications.europa.eu/resource/authority/corporate-body/COM COM corporate-body COM COM European Commission Commission of the European Communities European Commission Commission 2014-11-26 2014 11 26 http://eurovoc.europa.eu/1504 1504 EUROVOC 1504 Ireland Eire Southern Ireland http://eurovoc.europa.eu/4511 4511 EUROVOC 4511 carriage of passengers passenger traffic http://publications.europa.eu/resource/authority/fd_555/093010 093010 fd_555 093010 093010 Turnover tax/VAT http://publications.europa.eu/resource/authority/fd_555/0930 0930 fd_555 0930 0930 Indirect taxation http://publications.europa.eu/resource/authority/fd_555/09 09 fd_555 09 09 Taxation http://publications.europa.eu/resource/authority/fd_555/016030 016030 fd_555 016030 016030 Own resources 2014-11-27 2014 11 27 http://publications.europa.eu/resource/authority/fd_555/016030 016030 fd_555 016030 016030 Own resources http://publications.europa.eu/resource/authority/fd_555/0160 0160 fd_555 0160 0160 Financial and budgetary provisions http://publications.europa.eu/resource/authority/fd_555/01 01 fd_555 01 01 General, financial and institutional matters http://data.europa.eu/eli/dec_impl/2014/850/oj http://publications.europa.eu/resource/cellar/a4369ba7-af71-49da-87f1-6304efebdff1 a4369ba7-af71-49da-87f1-6304efebdff1 cellar http://publications.europa.eu/resource/oj/JOL_1989_155_R_0009_005 JOL_1989_155_R_0009_005 oj http://publications.europa.eu/resource/celex/31989R1553 31989R1553 celex http://publications.europa.eu/resource/eli/reg/1989/1553/oj reg:1989:1553:oj eli celex:32014D0850 http://publications.europa.eu/resource/authority/treaty/EURATOM_1957 EURATOM_1957 treaty EURATOM_1957 EURATOM_1957 Treaty establishing the European Atomic Energy Community (1957) Euratom Treaty (1957) EAEC Treaty (1957) http://publications.europa.eu/resource/authority/fd_555/093010 093010 fd_555 093010 093010 Turnover tax/VAT http://publications.europa.eu/resource/authority/treaty/TFEU_2008 TFEU_2008 treaty TFEU_2008 TFEU_2008 Treaty on the Functioning of the European Union (consolidated version 2008) TFEU (2008) Consolidated version of the Treaty on the Functioning of the European Union (2008) http://eurovoc.europa.eu/5868 5868 EUROVOC 5868 VAT resource http://eurovoc.europa.eu/3258 3258 EUROVOC 3258 financing of the EU budget financing of the Community budget financing of the European Union budget financing of the European Union's budget financing of the budget of the European Union financing of the EC budget http://eurovoc.europa.eu/100144 100144 EUROVOC 10 10 EUROPEAN UNION http://eurovoc.europa.eu/100177 100177 EUROVOC 1021 1021 EU finance http://publications.europa.eu/resource/authority/fd_070/RPRO RPRO fd_070 RPRO RPRO Own resources http://eurovoc.europa.eu/2602 2602 EUROVOC 2602 provision of services http://eurovoc.europa.eu/3298 3298 EUROVOC 3298 distribution of the tax burden http://eurovoc.europa.eu/4585 4585 EUROVOC 4585 VAT value added tax turnover tax http://eurovoc.europa.eu/1321 1321 EUROVOC 1321 tax on consumption consumption tax tax on spending http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100206 100206 EUROVOC 2446 2446 taxation http://publications.europa.eu/resource/authority/language/ENG ENG language ENG ENG English English http://publications.europa.eu/resource/authority/fd_070/TVA TVA fd_070 TVA TVA Value added tax http://publications.europa.eu/resource/authority/resource-type/DEC_IMPL DEC_IMPL resource-type DEC_IMPL DEC_IMPL Implementing decision http://publications.europa.eu/resource/authority/fd_050/IRL IRL fd_050 IRL IRL Ireland http://eurovoc.europa.eu/935 935 EUROVOC 935 tax exemption 2014 http://publications.europa.eu/resource/authority/document-collection/CELEX CELEX document-collection CELEX CELEX CELEX oj:JOL_2014_343_R_0020 true 2016-12-02T17:42:51.926+01:00 2016 12 02 2014 2014-11-27 2014 11 27 1212848 2014-11-28 2014 11 28 32014D0850 32014D0850 http://eurovoc.europa.eu/935 935 EUROVOC 935 tax exemption http://eurovoc.europa.eu/2504 2504 EUROVOC 2504 fiscal policy tax policy taxation policy http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100206 100206 EUROVOC 2446 2446 taxation 0850 9999-12-31 9999 12 31 MAN2 http://publications.europa.eu/resource/authority/document-collection/JO JO document-collection JO JO JO http://publications.europa.eu/resource/authority/treaty/EURATOM_1957 EURATOM_1957 treaty EURATOM_1957 EURATOM_1957 Treaty establishing the European Atomic Energy Community (1957) Euratom Treaty (1957) EAEC Treaty (1957) oj:JOL_2014_343_R_0020 http://publications.europa.eu/resource/authority/corporate-body/COM COM corporate-body COM COM European Commission Commission of the European Communities European Commission Commission 2014-11-27 2014 11 27 http://eurovoc.europa.eu/2602 2602 EUROVOC 2602 provision of services http://eurovoc.europa.eu/5268 5268 EUROVOC 5268 commercial transaction http://eurovoc.europa.eu/100147 100147 EUROVOC 20 20 TRADE http://eurovoc.europa.eu/100196 100196 EUROVOC 2031 2031 marketing http://eurovoc.europa.eu/5868 5868 EUROVOC 5868 VAT resource LIE <table-of-contents> <p>0044 - 0045</p> </table-of-contents> http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 cellar http://publications.europa.eu/resource/celex/32006L0112 32006L0112 celex http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01 JOL_2006_347_R_0001_01 oj http://publications.europa.eu/resource/eli/dir/2006/112/oj dir:2006:112:oj eli http://publications.europa.eu/resource/cellar/650a2013-f986-4a8a-8080-16b8a9e66e21 650a2013-f986-4a8a-8080-16b8a9e66e21 cellar http://publications.europa.eu/resource/celex/02010D0005-20141128 02010D0005-20141128 celex http://publications.europa.eu/resource/eli/dec/2010/5(1)/2014-11-28 dec:2010:5(1):2014-11-28 eli http://publications.europa.eu/resource/cellar/a4369ba7-af71-49da-87f1-6304efebdff1 a4369ba7-af71-49da-87f1-6304efebdff1 cellar http://publications.europa.eu/resource/oj/JOL_1989_155_R_0009_005 JOL_1989_155_R_0009_005 oj http://publications.europa.eu/resource/celex/31989R1553 31989R1553 celex http://publications.europa.eu/resource/eli/reg/1989/1553/oj reg:1989:1553:oj eli cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:05/12/2014 17:59:20 A06P3TIRE2

06

3 2 D http://eurovoc.europa.eu/4585 4585 EUROVOC 4585 VAT value added tax turnover tax http://eurovoc.europa.eu/3298 3298 EUROVOC 3298 distribution of the tax burden http://eurovoc.europa.eu/2504 2504 EUROVOC 2504 fiscal policy tax policy taxation policy http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100206 100206 EUROVOC 2446 2446 taxation http://publications.europa.eu/resource/cellar/c0577b64-a16c-44be-9ee7-7710f89a033a c0577b64-a16c-44be-9ee7-7710f89a033a cellar http://publications.europa.eu/resource/eli/dec/2010/5(1)/oj dec:2010:5(1):oj eli http://publications.europa.eu/resource/oj/JOL_2010_003_R_0019_01 JOL_2010_003_R_0019_01 oj http://publications.europa.eu/resource/celex/32010D0005 32010D0005 celex cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:05/12/2014 17:59:20 MS {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2 {R|http://publications.europa.eu/resource/authority/fd_375/R} http://data.europa.eu/eli/dec_impl/2014/850/oj celex:32014D0850 http://publications.europa.eu/resource/cellar/0e64fb76-76d8-11e4-b593-01aa75ed71a1 0e64fb76-76d8-11e4-b593-01aa75ed71a1 cellar http://publications.europa.eu/resource/immc/planjo%3AOJ-20141128-001 planjo:OJ-20141128-001 immc http://publications.europa.eu/resource/oj/JOL_2014_343_R JOL_2014_343_R oj http://publications.europa.eu/resource/planjo/OJ-20141128-001 OJ-20141128-001 planjo http://publications.europa.eu/resource/authority/fd_070/TVA TVA fd_070 TVA TVA Value added tax 2014-11-27 2014 11 27 {PE|http://publications.europa.eu/resource/authority/fd_335/PE} {DATNOT|http://publications.europa.eu/resource/authority/fd_335/DATNOT} http://publications.europa.eu/resource/authority/fd_070/RPRO RPRO fd_070 RPRO RPRO Own resources http://data.europa.eu/eli/dec_impl/2014/850/oj http://eurovoc.europa.eu/4511 4511 EUROVOC 4511 carriage of passengers passenger traffic http://eurovoc.europa.eu/2181 2181 EUROVOC 2181 organisation of transport organization of transport http://eurovoc.europa.eu/100154 100154 EUROVOC 48 48 TRANSPORT http://eurovoc.europa.eu/100238 100238 EUROVOC 4811 4811 organisation of transport http://eurovoc.europa.eu/1504 1504 EUROVOC 1504 Ireland Eire Southern Ireland http://eurovoc.europa.eu/913 913 EUROVOC 913 Western Europe Western countries http://eurovoc.europa.eu/2106 2106 EUROVOC 2106 OECD countries http://eurovoc.europa.eu/122 122 EUROVOC 122 Council of Europe countries Countries of the Council of Europe http://eurovoc.europa.eu/5283 5283 EUROVOC 5283 EU Member State EU country EC country European Community country European Union country http://eurovoc.europa.eu/100161 100161 EUROVOC 72 72 GEOGRAPHY http://eurovoc.europa.eu/100282 100282 EUROVOC 7231 7231 economic geography http://eurovoc.europa.eu/100283 100283 EUROVOC 7236 7236 political geography http://eurovoc.europa.eu/100277 100277 EUROVOC 7206 7206 Europe 9999-12-31 9999 12 31 850 http://publications.europa.eu/resource/authority/fd_030/DECIMP DECIMP fd_030 DECIMP DECIMP Implementing decision http://publications.europa.eu/resource/authority/treaty/TFEU_2008 TFEU_2008 treaty TFEU_2008 TFEU_2008 Treaty on the Functioning of the European Union (consolidated version 2008) TFEU (2008) Consolidated version of the Treaty on the Functioning of the European Union (2008) http://publications.europa.eu/resource/authority/fd_050/IRL IRL fd_050 IRL IRL Ireland 2014-11-26 2014 11 26 2014-11-28 2014 11 28 2014-11-26 2014 11 26 3 32014D0850 cdm:legislation_secondary cdm:decision_implementing cdm:resource_legal cdm:decision D cdm:work http://publications.europa.eu/resource/cellar/99811112-76dd-11e4-b593-01aa75ed71a1.0006 99811112-76dd-11e4-b593-01aa75ed71a1.0006 cellar http://publications.europa.eu/resource/oj/JOL_2014_343_R_0020.ENG JOL_2014_343_R_0020.ENG oj http://publications.europa.eu/resource/uriserv/OJ.L_.2014.343.01.0044.01.ENG OJ.L_.2014.343.01.0044.01.ENG uriserv http://publications.europa.eu/resource/planjo/20141124-033.ENG 20141124-033.ENG planjo http://publications.europa.eu/resource/celex/32014D0850.ENG 32014D0850.ENG celex http://publications.europa.eu/resource/immc/20141124-033%3AC%282014%298932%2F779425.ENG 20141124-033:C(2014)8932/779425.ENG immc eng 2015-11-06T15:58:10.473+01:00 2015 11 06 en 2014/850/EU, Euratom: Commission Implementing Decision of 26 November 2014 amending Decision 2010/5/EU, Euratom authorising Ireland to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8932) http://publications.europa.eu/resource/authority/language/ENG ENG language ENG ENG English English Article 2 This Decision is addressed to Ireland.