
Article 1 
In Implementing Decision 2014/844/EU, Euratom the following Article 2a is inserted:
'
Article 2a 
For the purpose of calculating the VAT own resources base from 1 January 2017 to 31 December 2021, Malta is authorised to use approximate estimates in respect of transactions referred to in point 9 of Part B of Annex X to Directive 2006/112/EC (new buildings and building land).'
Article 2 
This Decision is addressed to the Republic of Malta.
Done at Brussels, 30 November 2017.
For the Commission
Günther OETTINGER
Member of the Commission