
Article 1 
In Decision 90/177/Euratom, EEC the following Article 2a is inserted:
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Article 2a 
By way of derogation from Article 2(4) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Belgium is authorised to use 0,21 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Council Directive 2006/112/EC.'
Article 2 
This Decision is addressed to the Kingdom of Belgium.
Done at Brussels, 26 November 2014.
For the Commission
Kristalina GEORGIEVA
Vice-President