COMMISSION IMPLEMENTING DECISION 
of 26 November 2014 
amending Implementing Decision 2013/749/EU, Euratom author ising Portugal to use certain 
appro ximate estimates for the calculation of the VAT own resources base 
(notifi ed under document C(2014) 8922) 
(Only the Por tuguese text is authentic) 
(2014/841/EU, Euratom) 
THE EUR OPEAN COMMISSION, 
Having regar d to the Treaty on the Functioning of the European Union, 
Having regar d to the Treaty establishing the European Atomic Energy Community , 
Having regar d to Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive unif orm arrange ­
ments for the collection of own resources accr uing from value added tax (1), and in particular Article 4(4) and the 
second indent of Article 6(3) thereof, 
After consulting the Advisor y Committee on Own Resources, 
Whereas: 
(1)  Under Article 377 of Council Directive 2006/112/EC (2), Portugal may continue to exem pt the transactions 
referred to in point 10 of Annex X, Part B to that Directive, in accordance with the conditions applying in that 
Member State on 1 Januar y 1989; those transactions must be taken into account for the deter mination of the 
VAT own resources base. 
(2) In its response of 10 Apr il 2014 to the letter of 19 Febr uary 2014 of the Commission regarding the simplifica ­
tion of VAT own resources inspections (3), Portuga l request ed author isation from the Commission to use a fixed 
percentage of the intermediate base for the calculation of the VAT own resources base for transactions refer red to 
in point 10 of Annex X, Part B to Directive 2006/112/EC for the financial years 2014 to 2020. Portugal has 
shown that the histo rical percentage has remained stable over time. Portugal should theref ore be author ised to 
calculat e the VAT own resources base using a fixed percentage in accordance with the letter sent by the 
Commission. 
(3)  Portugal has request ed author isation from the Commission to use ESA 2010 National Accounts data from 2011 
to calculat e the weighte d average rate of VAT for the financia l year 2014. The latest available ESA 95 National 
Accounts data with the necessar y level of disaggregation is from year 2010, whereas ESA 2010 National 
Accounts data with the necessar y disaggrega tion will be available from year 2011 by the time Portugal has to 
submit its statement of the VAT own resources base for the financial year 2014. Portugal should theref ore be 
author ised to use ESA 2010 National Accounts data from year 2011 for the purpose of calculating the weighte d 
average rate of VAT for financial year 2014. 
(4)  Under Article 10(2) of Regulation (EU) No 549/2013 of the European Parliament and of the Council (4) 
(ESA 2010), Member States may, for the purpose of determi nation of the VAT-based own resource, use data 
based on the ESA 2010 while Council Decision 2007/436/EC, Eurat om (5) remains in force, where the required 
detailed ESA 95 data are not available. 
(5)  For reasons of transparency and legal certainty it is appropr iate to limit the applicability of the author isation in 
time. 
(6)  It is theref ore appropr iate to amend Commission Implementing Decision 2013/749/EU, Eurat om (6) according ly, 28.11.2014 L 343/27 Official Jour nal of the European Union EN     
(1)OJ 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)405079. 
(4)Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and 
regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1). 
(5)Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 
23.6.2007, p. 17). 
(6)Commission Implementing Decision 2013/749/EU, Euratom of 10 December 2013 author ising Portugal to use certain appro ximate 
estimat es for the calculation of the VAT own resources base (OJ L 333, 12.12.2013, p. 81). 
HAS ADOPTED THIS DECISION: 
Article 1 
Implementing Decision 2013/749/EU, Euratom is amended as follows: 
(1)  the title is replaced by the following: 
‘Commission Implementing Decision 2013/749/EU, Eurat om of 10 December 2013 author ising Por tugal to 
use certain appro ximate estimates and to use statistics for years earlier than the last year but one for the 
calculation of the VAT own resources base’ ; 
(2)  Article 1 is replaced by the following: 
‘Article 1 
For the purpose of calculating the VAT own resources base from 1 Januar y to 31 December 2013, Portugal is 
author ised to use appro ximate estimates in respect of the following cate gories of transactions referred to in 
Annex X, Part B to Directive 2006/112/EC: 
Transpor t of passengers (point (10)).’; 
(3)  the following Article 1a is inser ted: 
‘Article 1a 
For the purpose of calculating the VAT own resources base from 1 Januar y 2014 to 31 December 2020, Portugal is 
author ised to use 0,03 % of the interm ediat e base in respect of transactions referred to in point 10 of Annex X, 
Part B, (passenger transpor t) to Directive 2006/112/EC.’; 
(4)  Article 2 is replaced by the following: 
‘Article 2 
For the purposes of the breakdo wn of transactions by statistical catego ry, Portuga l is author ised to use data taken 
from the ESA 2010 national accounts relating to 2011 in order to calculat e the VAT own resources base for the 
financial year 2014.’ 
Article 2 
This Decision is addressed to the Portuguese Republic. 
Done at Brussels, 26 November 2014. 
For the Commission 
Kristalina GEOR GIEV A 
Vice-President  28.11.2014 L 343/28 Official Jour nal of the European Union EN