Judgment_paragraph 32 · Federazione Italiana Golf (FIG) v Istituto Nazionale di Statistica - ISTAT and Ministero dell'Economia e delle Finanze and Federazione Italiana Sport Equestri (FISE) v Istituto Nazionale di Statistica - ISTAT and (C-612/17, C-613/17)

32As is apparent from recitals 1 and 3 of Regulation No 549/2013 and paragraphs 1.01 and 1.19 of Annex A thereto, the ESA 2010 establishes a reference framework for drawing up the accounts of the Member States, for the purposes of both Union citizens and the European Union itself. The accounts should be drawn up on the basis of a single set of principles that are not open to differing interpretations, so that comparable results can be obtained.