2013/747/EU, Euratom: Commission Implementing Decision of 10 December 2013 authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2013) 8685)

For the purpose of calculating the VAT own resources base from 1 January 2013, the United Kingdom is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC: The supply of building land (point (9)).

This Decision shall apply from 1 January 2013 to 31 December 2017.

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.