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Document 02005D0819-20141128
Commission Decision of 21 November 2005 authorising the Republic of Lithuania to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4429) (Only the Lithuanian text is authentic) (2005/819/EC, Euratom)
Consolidated text: Commission Decision of 21 November 2005 authorising the Republic of Lithuania to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4429) (Only the Lithuanian text is authentic) (2005/819/EC, Euratom)
Commission Decision of 21 November 2005 authorising the Republic of Lithuania to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4429) (Only the Lithuanian text is authentic) (2005/819/EC, Euratom)
02005D0819 — EN — 28.11.2014 — 001.001
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COMMISSION DECISION of 21 November 2005 authorising the Republic of Lithuania to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4429) (Only the Lithuanian text is authentic) (OJ L 305 24.11.2005, p. 40) |
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L 343 |
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28.11.2014 |
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COMMISSION DECISION
of 21 November 2005
authorising the Republic of Lithuania to use certain approximate estimates for the calculation of the VAT own resources base
(notified under document number C(2005) 4429)
(Only the Lithuanian text is authentic)
(2005/819/EC, Euratom)
Article 1
For the purpose of calculating the VAT own resources base from 1 May 2004, the Republic of Lithuania is authorized, in accordance with the second indent of Article 6(3) of Regulation (EEC, Euratom) No 1553/89, to use approximate estimates in respect of the domestic leg of international passenger transport (Annex F, point 17 to the sixth Directive).
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, Lithuania is authorised to use 0,10 % 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 ( 4 ).
Article 2
This Decision is addressed to the Republic of Lithuania.
( 1 ) OJ L 155, 7.6.1989, p. 9. Regulation as amended by Regulation (EC) No 807/2003 (OJ L 122, 16.5.2003, p. 36).
( 2 ) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2004/66/EC (OJ L 168, 1.5.2004, p. 35).
( 3 ) OJ L 236, 23.9.2003, p. 842.
( 4 ) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).