Commission Implementing Decision (EU, Euratom) 2015/2189 of 25 November 2015 authorising Spain not to take into account certain categories of transactions for the calculation of the VAT own resources base (notified under document C(2015) 8179)

CELEX: 32015D2189
Document type: DEC_IMPL
Sector: Legislation
Date of document: 2015-11-25
In force since: 2015-11-26
Status: In force
ELI: http://data.europa.eu/eli/dec_impl/2015/2189/oj

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Article 1

For the purpose of calculating the VAT own resources base from 1 January 2015 to 31 December 2019, Spain is authorised not to take into account the transactions referred to in point (2) of Annex X, Part B, (authors) to Directive 2006/112/EC.

Article 2

This Decision is addressed to the Kingdom of Spain.

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