Article 480

1. By way of derogation from point (b) of Article 84(1), point (b) of Article 85(1) and point (b) of Article 87(1), during the period from 1 January 2014 to 31 December 2017, the percentages referred to in those Articles shall be multiplied by an applicable factor.

2. For the purposes of paragraph 1, the applicable factor shall fall within the following ranges:

(a) 0,2 to 1 in the period from 1 January 2014 to 31 December 2014;

(b) 0,4 to 1 in the period from 1 January 2015 to 31 December 2015;

(c) 0,6 to 1 in the period from 1 January 2016 to 31 December 2016; and

(d) 0,8 to 1 in the period from 1 January 2017 to 31 December 2017.

3. Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2.