# Commission Implementing Decision of 26 November 2014 authorising Malta to use certain approximate estimates for the calculation            of the VAT own resources base (notified under document C(2014) 8925) (Only the English and Maltese texts are authentic) (2014/844/EU,            Euratom)         

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U.K.

# Commission Implementing Decision

# of 26 November 2014

# authorising Malta to use certain approximate estimates for the calculation of the VAT own resources base

# *(notified under document C(2014) 8925)*

# (Only the English and Maltese texts are authentic)

# (2014/844/EU, Euratom)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to the Treaty establishing the European Atomic Energy Community,

[X1Having regard to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (1) , and in particular the second indent of Article 6(3) thereof,                         

After consulting the Advisory Committee on Own Resources,                         

Whereas:]                         

(1)Under Article 387 of Council Directive 2006/112/EC(2), Malta may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt                              the transactions referred to in points 8 and 10 of Annex X, Part B to that Directive, for as long as the same exemption is                              applied in any of the Member States which were members of the Community on 30 April 2004; those transactions must be taken                              into account for the determination of the VAT own resources base.

(2)In its response of 29 April 2014 to the letter of 4 February 2014 of the Commission regarding the simplification of VAT own                              resources inspections(3), Malta has requested authorisation from the Commission to use fixed percentages of the intermediate base for the calculation                              of the VAT own resources base for transactions referred to in points 8 and 10 of Annex X, Part B to Directive 2006/112/EC                              for the financial years 2014 to 2020. Malta has shown that the historical percentage has remained stable over time. Malta                              should therefore be authorised to calculate the VAT own resources base using fixed percentages in accordance with the letter                              sent by the Commission.

(3)For reasons of transparency and legal certainty it is appropriate to limit the applicability of the authorisation in time,

HAS ADOPTED THIS DECISION:

Editorial Information

X1Substituted by Corrigendum to Commission Implementing Decision 2014/844/EU, Euratom of 26 November 2014 authorising Malta to use certain                                 approximate estimates for the calculation of the VAT own resources base (Official Journal of the European Union L 343 of 28                                 November 2014).

# Article 1U.K.

For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Malta is authorised to                     use 0,40 % of the intermediate base in respect of transactions referred to in point 8 of Annex X, Part B, (supply of water)                     to Directive 2006/112/EC.                  

# Article 2U.K.

For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Malta is authorised to                     use 1,06 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport)                     to Directive 2006/112/EC.                  

# [F1Article 2aU.K.

For the purpose of calculating the VAT own resources base from 1 January 2017 to 31 December 2021, Malta is authorised to use approximate estimates in respect of transactions referred to in point 9 of Part B of Annex X                        to Directive 2006/112/EC (new buildings and building land).]                   

Textual Amendments

F1Inserted by Commission Implementing Decision (EU, Euratom) 2017/2224 of 30 November 2017 amending Implementing Decision 2014/844/EU, Euratom                                 authorising Malta to use certain approximate estimates for the calculation of the VAT own resources base (notified under document                                 C(2017) 7861) (Only the English and Maltese texts are authentic).

# Article 3U.K.

This Decision is addressed to the Republic of Malta.

1

[X1OJ L 155, 7.6.1989, p. 9.]                            

2

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).                           

3

Ares(2014)261226.

Editorial Information

X1Substituted by Corrigendum to Commission Implementing Decision 2014/844/EU, Euratom of 26 November 2014 authorising Malta to use certain                                    approximate estimates for the calculation of the VAT own resources base (Official Journal of the European Union L 343 of 28                                    November 2014).