
Article 1 
For the purpose of calculating the VAT own resources base from 1 May 2004, the Republic of Estonia is authorised to use approximate estimates in respect of the following category of transactions referred to in Annex F to the sixth Directive:

1.. Passenger transport (Annex F, point 17).
Article 1a 
By way of derogation from Article 1 of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2015 to 31 December 2020, the Republic of Estonia is authorised to use 0,23 % of the intermediate base in respect of transactions referred to in point (10) of Annex X, Part B, (passenger transport) to Council Directive 2006/112/EC.
Article 2 
This Decision is addressed to the Republic of Estonia.