Decision 1994/168 - 94/168/EC, Euratom: Commission Decision of 22 February 1994 on measures to be taken for the implementation of Council Directive 89/130/EEC, Euratom on the harmonization of the compilation of gross national product at market prices - Main contents

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94/168/EC, Euratom: Commission Decision of 22 February 1994 on measures to be taken for the implementation of Council Directive 89/130/EEC, Euratom on the harmonization of the compilation of gross national product at market prices

Official Journal L 077 , 19/03/1994 P. 0051 - 0058

Finnish special edition: Chapter 1 Volume 3 P. 0116

Swedish special edition: Chapter 1 Volume 3 P. 0116

COMMISSION DECISION of 22 February 1994 on measures to be taken for the implementation of Council Directive 89/130/EEC, Euratom on the harmonization of the compilation of gross national product at market prices (94/168/EC, Euratom)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to Council Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonization of the compilation of gross national product at market prices (1),

Whereas Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (2) stipulates that:

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  the VAT own resources base shall be calculated by using national accounts figures (Article 4),

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  the Commission shall ascertain that the data used and calculations made are appropriate (Article 11),

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  Member States shall provide the Commission with the necessary information (Article 12);

Whereas Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (3) stipulates that the Commission shall each year inspect the aggregates provided for errors in compilation and that Member States shall take all steps required to facilitate inspection measures;

Whereas the declaration by the Council and the Commission, recorded in the minutes of the Council, on the occasion of the adoption of Directive 89/130/EEC, Euratom, has indicated that the committee set up by Article 6 of the said Directive, hereinafter called the 'GNP Committee`, should concentrate its work on improving the degree of coverage of the so-called parallel economy in the national accounts;

Whereas the coverage of economic activity carried on in contravention of tax and social security legislation in Member States' estimates of gross national product at market prices, hereinafter called 'GNPmp`, is at present non-uniform;

Whereas the notion of the population of production units is relevant for the calculation of GNPmp, irrespective of which of the three approaches to gross domestic product at market prices, hereinafter called 'GDPmp`, is applied;

Whereas the notion of the employment underlying GDPmp is pertinent to GDPmp compilations from the output and the income side; whereas all the Member States apply at least one of these two approaches to GDPmp;

Whereas demographic sources (population censuses, the Community labour force survey) constitute an efficient means of validating the employment underlying GDPmp;

Whereas nine Member States have conducted population censuses in 1990/91 and the other Member States were able to submit comparable data based on registers and/or sample surveys;

Whereas the labour force survey has been conducted in a consistent manner in the 12 Member States since 1987;

Whereas the direct interviewing applied in the labour force survey may lead, and in some cases has been shown to lead, to the disclosure of employment in excess of that recorded by population censuses;

Whereas personal and corporate income tax and value added tax systems, together with corresponding fiscal audit mechanisms, exist in all the Member States;

Whereas information from fiscal audits may be used to make adjustments for evasion in tax data and misreporting in surveys;

Whereas in some Member States information from fiscal...

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