(6)Articles 3 and 4 are replaced by the following:‘Article 31.For a given calendar year, the base for the VAT-based own resource shall be determined by dividing the total amount of net VAT receipts collected by a Member State from the transactions referred to in Article 2 during that year, corrected in accordance with paragraph 2 of this Article, by the definitive multi-annual weighted average rate, as calculated in accordance with the method set out in Article 4.That definitive multi-annual weighted average rate shall be expressed as a percentage, applying the method set out in Article 4.2.The total amount of net VAT receipts referred to in paragraph 1 of this Article shall be corrected to account for the following:
(a)any amounts to be treated for own resource purposes as transactions originating in or destined for a Member State although originating in or destined for a territory referred to in Article 6 of Directive 2006/112/EC;
(b)any amounts accruing from transactions originating in or intended for one of the places referred to in Article 7 of Directive 2006/112/EC, insofar as a Member State is able to prove that the revenue has been transferred to that place;
(c)any amounts due following corrections resulting from infringements of Directive 2006/112/EC.
3.The amount determined by application of paragraph 1 of this Article shall be multiplied by the uniform call rate under point (b) of Article 2(1) of Decision (EU, Euratom) 2020/2053 to obtain the VAT-based own resource that is to be made available to the Union budget.Article 41.The VAT-based own resource shall be calculated on the basis of calendar years.2.The definitive multi-annual weighted average rate shall be calculated on the basis of the method set out in paragraphs 3 to 8.3.The definitive multi-annual weighted average rate shall be the percentage calculated by each Member State, respectively, for the financial year 2016, in accordance with the provisions of this Article as applicable before 1 January 2021.4.The percentage in which the definitive multi-annual weighted average rate is expressed shall be calculated to the fourth decimal place.5.The definitive multi-annual weighted average rate shall have been inspected and shall be free from notifications concerning outstanding points as referred to in Article 9(2).6.A weighted average rate under notification shall be used until the points that were notified as referred to in Article 9(2) have been resolved, and shall be considered as the provisional multi-annual weighted average rate.7.Once the points that were notified as referred to in Article 9(2) have been resolved, the resulting percentage shall replace the provisional multi-annual weighted average rate, and shall become the definitive multi-annual weighted average rate from the financial year 2021 onwards.8.The budgetary implications of any difference between the provisional and the definitive multi-annual weighted average rate shall be addressed under the procedure outlined in Article 10b(5) of Council Regulation (EU, Euratom) No 609/2014note (the “yearly balance exercise”).