Document ID: 02005D0816-20151127
Language: ENG

02005D0816 — EN — 27.11.2015 — 001.001
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<table><col/><col/><tr><td><p><a>&#9658;B</a></p></td><td><p>                        COMMISSION DECISION</p><p>of 21 November 2005</p><p>authorising the Republic of Estonia to use certain approximate estimates for the calculation of the VAT own resources base</p><p>(notified under document number C(2005) 4423)</p><p>(Only the Estonian text is authentic)</p><p><a>(2005/816/EC, Euratom)</a></p><p>(OJ L 305 24.11.2005, p. 37)</p></td></tr></table>
Amended by:
<table><col/><col/><col/><col/><col/><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>Official Journal</p></td></tr><tr><td><p>&#160;&#160;No</p></td><td><p>page</p></td><td><p>date</p></td></tr><tr><td><p><a>&#9658;M1</a></p></td><td><p><a>                              COMMISSION IMPLEMENTING DECISION (EU, Euratom) 2015/2187&#160;of 25 November 2015</a></p></td><td><p>&#160;&#160;L&#160;312</p></td><td><p>19</p></td><td><p>27.11.2015</p></td></tr></table>
COMMISSION DECISION
of 21 November 2005
authorising the Republic of Estonia to use certain approximate estimates for the calculation of the VAT own resources base
(notified under document number C(2005) 4423)
(Only the Estonian text is authentic)
(2005/816/EC, Euratom)
Article 1
For the purpose of calculating the VAT own resources base from 1 May 2004, the Republic of Estonia is authorised to use approximate estimates in respect of the following category of transactions referred to in Annex F to the sixth Directive:
1. Passenger transport (Annex F, point 17).
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 2015 to 31 December 2020, the Republic of Estonia is authorised to use 0,23 % 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 Estonia.
<note>
( 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. 812.
( 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).
</note>