+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

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards