Commission Implementing Regulation (EU) 2023/2493

Contents

THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) 2019/516 of the European Parliament and of the Council of 19 March 2019 on the harmonisation of gross national income at market prices and repealing Council Directive 89/130/EEC, Euratom and Council Regulation (EC, Euratom) No 1287/2003 (GNI Regulation)^note, and in particular Article 5(3) thereof,Whereas:

(1)The treatment of non-collected value added tax (VAT) is one of the issues included in Commission Delegated Regulation (EU) 2020/2147^note, which lists the issues to be addressed in every verification cycle so as to ensure the reliability, exhaustiveness and comparability of the gross national income at market prices (‘GNI’) data.

(2)For data on GNI to be reliable, exhaustive and comparable, the treatment in national accounts of non-collected VAT due to VAT fraud and due to insolvency needs to be clarified.

(3)Such treatment may require an adjustment related to the component of the discrepancy between theoretical VAT receipts and actual VAT receipts which is attributable to evasion not involving the connivance of the buyer (‘without complicity’) and the non-collected VAT due to insolvency.

(4)GNI aggregates and their components should be comparable across Member States and should comply with the relevant definitions and accounting rules of the European system of accounts 2010 (ESA 2010) as laid down in Annex A to Regulation (EU) No 549/2013 of the European Parliament and of the Council^note.

(5)The treatment laid down in Commission Decision 98/527/EC, Euratom^note should be replaced by means of this Implementing Regulation, taking into account of the results of the work undertaken on this issue as part of the GNI verification.

(6)Decision 98/527/EC, Euratom should therefore be repealed.

(7)The measures provided for in this Implementing Regulation are in accordance with the opinion of the European Statistical System Committee referred to in Article 8 of Regulation (EU) 2019/516,

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