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+Article 478 2. |
Article 478 2.By way of derogation from paragraph 1, for the items referred in point (c) of Article 36(1) that existed prior to 1 January 2014, the applicable percentage for the purpose of point (c) of Article 469(1) shall fall within the following ranges:
(a)
0 % to 100 % for the period from 1 January 2014 to 31 December 2014;
(b)
10 % to 100 % for the period from 1 January 2015 to 31 December 2015;
(c)
20 % to 100 % for the period from 1 January 2016 to 31 December 2016;
(d)
30 % to 100 % for the period from 1 January 2017 to 31 December 2017;
(e)
40 % to 100 % for the period from 1 January 2018 to 31 December 2018;
(f)
50 % to 100 % for the period from 1 January 2019 to 31 December 2019;
(g)
60 % to 100 % for the period from 1 January 2020 to 31 December 2020;
(h)
70 % to 100 % for the period from 1 January 2021 to 31 December 2021;
(i)
80 % to 100 % for the period from 1 January 2022 to 31 December 2022;
(j)
90 % to 100 % for the period from 1 January 2023 to 31 December 2023. 1. Overview
1.1 References1.2 Identified Requirements1.3 Related Standards2. Identified Requirements
3. Related Standards
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