What 2014/842/EU, Euratom: Commission Implementing Decision of 26 November 2014 amending Decision 2005/818/EC, Euratom authorising the Republic of Hungary to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8923) requires
The European Commission has authorized Hungary to use a fixed percentage of 0.18% of the intermediate base for calculating the VAT own resources base for transactions related to passenger transport, as specified in point 10 of Annex X, Part B to Council Directive 2006/112/EC. This authorization applies from 1 January 2014 to 31 December 2020. The decision aims to simplify VAT own resources inspections and ensure transparency and legal certainty.
Pillar: Legal & IP Sovereignty · Authority: European Commission · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32014D0842
SHA-256 integrity: 987ab69f67a79f3ebc94bb40c7067098fb8f6889013cbd829edfd976afa104f4
Primary Citations — 6 traced to source
- Article 1a: By way of derogation from Article 1 of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Hungary is authorised to use 0,18 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Council Directive 2006/112/EC.
- Article 1: In Decision 2005/818/EC, Euratom the following Article 1a is inserted.
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