2010/4/EU, Euratom: Commission Decision of 22 December 2009 authorising Bulgaria to use statistics for years earlier than the last year but one, and to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2009) 10413)

In order to perform breakdown by rate referred to in Article 4(4) of Regulation (EEC, Euratom) No 1553/89, Bulgaria is authorised from 1 January 2009 to use figures obtained from the national accounts for the last year but two or the last year but three before the financial year for which the VAT resources base has to be calculated.

For the purpose of calculating the VAT own resources base from 1 January 2009, Bulgaria is authorised to use approximate estimates in respect of international passenger transport as referred to in Annex X, part B to Directive 2006/112/EC.

This Decision shall apply from 1 January 2009 to 31 December 2013.

This Decision is addressed to the Republic of Bulgaria.