
Article 1 
For the purpose of calculating the VAT own resources base from 1 January 2009, Ireland is authorised to use approximate estimates in respect of the following category of transactions referred to in part B of Annex X to Directive 2006/112/EC:

— Transport of passengers (point 10).
Article 2 
This Decision shall apply from 1 January 2009 to 31 December 2013.
Article 3 
This Decision is addressed to Ireland.
Done at Brussels, 22 December 2009.
For the Commission
Algirdas ŠEMETA
Member of the Commission