
Article 1 
In Decision 2005/817/EC, Euratom the following Articles 1a and 1b are inserted:
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Article 1a 
By way of derogation from Article 1(1) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Latvia is authorised to use 0,04 % of the intermediate base in respect of transactions referred to in point 2 of Annex X, Part B, (liberal professions) to Council Directive 2006/112/EC.
Article 1b 
By way of derogation from Article 1(2) of this Decision, for the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, Latvia is authorised to use 0,30 % of the intermediate base in respect of transactions referred to in point 10 of Annex X, Part B, (passenger transport) to Directive 2006/112/EC.'
Article 2 
This Decision is addressed to the Republic of Latvia.
Done at Brussels, 26 November 2014.
For the Commission
Kristalina GEORGIEVA
Vice-President