Contents
- 1. The own resources referred to in Article 2(1) of Decision…
- 2. Member States shall take all measures that are necessary t…
- 3. Where control and supervision measures concern the traditi…
- 4. Where control and supervision measures concern the own res…
- 5. Where control and supervision measures concern the own res…
- 6. Where control and supervision measures concern the own res…
- 7. The control and supervision measures referred to in this A…
- 8. For the purposes of the control and supervision measures u…
4.Where control and supervision measures concern the own resource based on VAT referred to in point (b) of Article 2(1) of Decision (EU, Euratom) 2020/2053 the Commission’s inspections shall be carried out together with the competent authorities of the Member State concerned. During those inspections, the Commission shall make sure, in particular, that the operations to calculate the total net VAT collected were performed correctly. It shall also confirm that the data used were appropriate, and that the calculations made to determine the amount of that own resource as referred to in Article 3(1) of Regulation (EEC, Euratom) No 1553/89 comply with that Regulation.
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