
Article 1 
Decision 2010/4/EU, Euratom is amended as follows:

((1)) Articles 1 and 2 are replaced by the following:
'
Article 1 
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 31 December 2013 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 own resources base has to be calculated.
Article 2 
For the purpose of calculating the VAT own resources base from 1 January 2009 to 31 December 2018, Bulgaria is authorised to use approximate estimates in respect of international passenger transport as referred to in point 10 of Annex X, part B to Directive 2006/112/EC.'
((2)) Article 3 is deleted.
Article 2 
This Decision is addressed to the Republic of Bulgaria.
Done at Brussels, 26 November 2014.
For the Commission
Kristalina GEORGIEVA
Vice-President