Judgment_paragraph 67 · European Commission v Federal Republic of Germany (C-539/09)

67Without prejudice to various adjustments provided for by Regulation No 1553/89, Article 3 of that regulation provides that the VAT resources base is to be calculated by dividing the total net VAT revenue collected by a Member State during that year by the rate at which VAT is levied during that same year; a weighted average rate of VAT is used for the purposes of that division if more than one VAT rate is applied in a Member State.

European Commission v Federal Republic of Germany (C-539/09)

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