ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(77)120
Vol.1977/0048

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COMMISSION OFTHEEUROPEAN COMMUNITIES
fenérsl AiVCOM(77)120 final .
Strasbourg ,20April 1977
Proposai for a
Council Régulation (EEC ,Euratom ,ECSC )
implementing inrespent oftheownresources from VAT ,
theDecision of21April 1970 on "thereplacement of
financial contributions from Member States bythe
Communities' own resources
(submitted totheCouncil bytheCommission )
COK(77 )120final .

»
Explanatory memorandum
I#Introduction
1.Atitsmeetingof21October1976,theCouncilassignedthe
Commissionthetaskofpreparingamemorandumsettingoutthe
"basicfeaturesofthefinancialregtlationonthecollectionof
ownresourcesaccruingfromVAT.
InexecutingthistasktheCommissionsenttotheCouncil
on17November1976aworkingdocumententitled"Guidelinesfor
aFinancialRegulationconcerningtheestablishment andmaking
availablebytheCommunityofownresourcesaccruingfromVAT"
(Doc.COM(76)6lOfinal).
Thisdocumentlistedanumberofprincipleswithwhichthe
futureregulationmustcomply,e.gtt
–thefinancialregulationtobeadoptedforVATownresources
mustcorrespondascloselyaspossiblewiththemeasures
implementedfortheownresourceswhichtheCommunities
alreadyhaveattheirdisposed;
–theprovisionsofthisfinancialregulationmustcorrespond
withtheprovisions(ifnecessaryamended)oftheproposals
presentedbytheCommissioninrespectoftherevisionof
thefinancialregulationandRegulationNo2/71;
–alltheexemptionsfromthenormalsystemprovidedforby
theSixthDirectivemustbecoveredbythisregulationalong
withtheprovisionsorprocedurenecessaryforre-establishing
theassessmentbaseforsomeexemptions.

2.Asthestandardbasesofcommonassessment havenow"beenlaid
downbytheSixthVATDirective,itisnecessary
toimplement,asfrom1January1978,Article4oftheDecision
of21April1970whichstatesthattheCommunities *ownresources
shallinclude–apartfromcustomsdutiesandagricultural
levies–resourcesaccruingfromthevalueiaddedtaxandobtained
tyapplyingaratenotexceeding1$toanassessmentbasiswhichis
determinedinauniformmannerforMemberStatesaccordingto
Communityrules.
Theaimofthisproposalforaregulationistopermitthe
establishment ,theentryinaccounts,themakingavailableand
theinspectionofthecollectionoftheseownresourcesaccruing
fromthevalue,addedtax.
3.Thetechniquebasedonthedifferencebetweenthesaleprice
andthepurchasepricehasbeenadoptedfortheestablishment
ofVATownresourcesunderthenormalsystem,since:
–taxablepersonsarenotthenrequiredtoshowonthebillsthe
amountofCommunityVATcorresponding tothetransactions
invoiced;
–.knowledgeofthevariousnationalratesisnotneeded;.
–MemberStatesareentrustedwithseparatingtheCommunity
shareofVATfromthenationalresourcesaccordingtoa
methodmoreinkeepingwithmoderncomputerized management
techniques.
4.ButtheSixthVATDirectiveallowscertainexceptional and
transitional exemptionsfromtherulesapplyinguniformlytoall
theMemberStates.Inthecaseofremissionappliedatthe
nationallevel,theseoperationsare'intendedtogiveriseto
thecollectionofcorresponding ownresourceswhichtheMember
Statesaretoestablishfromthedeclarations ofthetaxable
personsor/intheirabsence,fromotherappropriatedata.
Seepoint6.

-3-
Before thestart ofeach financial year ,each Member State shall
inform theCommission ofthesolutionandtypeofappropriatedatawhich ot
proposes toadopt foreach category ofexemption .TheCommission
reserves theright toinspect this choice .Once thetype ofdata
islaid down with theapproval oftheCommission ,thecorresponding
amount ofownresources shall besubject tothe same treatment by .
theMember State astheresources normally collected onauniform
assessment basis .
IftheCommission finds the solution adopted bytheMember State
foronecategory ofexemption unacceptable ,thequestion shall be
ex.aminea with "the -Member State andreferred totheCommittee ,andthe
Commission shall decide Which data arctobeused .
"s .* • ■ - ,
5.Theinspection ofVATownresources contemplated bythe
Commission isnodifferent intype from that laid down for
existing resources ;itshould beconducted inaccordance with
theexisting procedure provided forinRegulation NoI65/74as
regards theauditing andsample surveys conducted inassociation
with the Member States .
Itshould however benoted that :
–thedetermination ofownresources from appropriate data
requires special attention ;
–theaggregation ofthecomponents ofassessment before the
application oftheCommunity VATrate bythenational
administrations isstill thebasic object ofinspection ;
–theon-th&-spot inspection ofestablishment isless important .
than inthecase ofexisting resources astheMember States
transfer totheCommunity Budget only anegligible proportion
oftheir national revenue ,notexceeding 1$oftheuniform
assessment basis .
Ontheother hand ,theproblems offraud aretobedealt with in
aseparate text currently inpreparation .

II*Structures ofthedraftregulation
A.Establishment
(a)Establishment £f_own_r-es£\orc_es_und_er_n£rmal VATap£li_cati.on
arrajy^ents_and_under_cgrtajin _Bj3egial_arrangements
6.Whereverpossible,ownresourcesshallbeestablishedinline
withthegeneralprinciplefromtheparticulars containedinthe
declarations madebytaxablepersons(anofficialdeclaration may
bemadebytheadministrationifnecessary)usingthetechnique
basedonthedifference betweenthesalepriceandpurchaseprice,
whichmaybesummedupasfollows:
(a)anytaxablepersonsubjecttonormalVATarrangements mustshow
inhisperiodicstatementthetotalamount–atpricesnetof
VAT–ofdeductiblegoodsandservices(inputs)andthesalesof
taxedgoodsandservices(outputs)whichhehasmadeduringthe
periodcoveredbythedeclaration ;
(b)oncethisdeclarationhasbeensubmitted,theownresources
accruingfromVATareconsideredasestablished.Forthis
purpose,thecompetentnationaladministration ,having
collectedallthedatastemmingfromthedeclarations of
taxablepersons,calculatesthedifferencebetweentheoverall
outputsandoverallinputsdeclaredbythepersonsliable;
(c)thisdifference(whichconstitutesthevalueaddedachieved
duringtheperiodconsideredbyallthepersonsliable)forms
the*basisforapplyingtherateofownresourcesaccruingfromVAT.
(d)ifonlyonenationalrateofVATexists,thebasetobeadopted
forapplyingtheCommunityratemayevidentlybeobtainedfrom
theamountsoftaxontheinputsandoutputswithoutaskingthe
taxablepersonstodeclarethetotalamountofthepricesof
theseinputsandoutputsnetofVAT.
7.Thetaxablepersonsshalldeclarethosetransactions subject
toexemptionswithrefundsoftaxespaidatthepreceding
stagp,inforceintheMemberStatesbefore31December1975and

satisfying theconditions oftheSecond VATDirective ,which shall
bemaintained provisionally until adate tobefixed bythe
Council ;these operations shall thus betreated astransactions
taxable under thegeneral system .
Transactions conducted "bytaxable persons with anannual turnover
notexceeding 10000EUA shall notbeconsidered taxable aspart
ofown resources .
J
(b)Establi shment fr£mjdecl_^aticins by^jthe_jtaxable ^persons_or
fr£m__a2pr°£riat e_dat a
8.Ifthetaxable operations areconducted byfarmers covered by
thecommon flat-rate scheme ,theassessment basis forcalculating
ownresources shall befixed bytheMember States inaccordance
with the common method ofcalculation laid down inAnnex Cofthe
Sixth Directive .
9.Transactions conducted bytaxable persons with anannual turnover
ofmore than 10000EUA andentitled toanexemption onanational
basis andoperations exempt under theoption allowed totheMember
States under Article 28ofthe Sixth Directive shall beassessed
according totheadded value established from declarations bythe
"taxable persons or,failing this ,from themost appropriate data .
TheMember States shall inform theCommission before thebeginning of
each financial year ofthetype ofdata which they consider appropriate .
TheCommission mayconduct aprevious examination ,possibly onthe
spot ,oftheproblems towhich thenature ofthedata proposed
could give rise .IftheCommission does notrecognize thedata
adopted bytheMember States asappropriate ,thecommittee must be
consulted andthere must beconcertation between theCommission and
theMember State concerned tofind the most suitable solution .

B.ENTRYINTOACCOUNTS ANDMAKINGAVAILABLE
10.Underthenormalsystem,theMemberStateswouldgatherinformation
ontaxablepersonstoenableVATownresourcestobeestablished ,andafter
centralizingthisinformation ,wouldcalculateanaggregatesumbyapplying
theCommunityVATrateadoptedinthebudgetaryprocedureforthefinancial
yearofthischargeableevent-tothevalueaddedbyalltaxablepersons
duringthatmonthlyperiod.
Therearetwoexceptions :
(a)caseswhereownresourcesaredeterminedaccordingtodeclarations
madebytaxablepersons;theMemberStatesshouldproceedaccording
tothenormalsystem;
(b)caseswheretheassessmentofownresourcesisdeterminedfrom
appropriatedata;theaggregatecalculations shouldbemadeas
soonasthecorresponding assessmentbaseisestablished andin-
anycasebeforetheendofthefinancialyear*
11.TheMemberStateskeepaccountsoftheinformationreferredtoin
points8and9*TheyentertheamountofVATownresources-theamount
obtainedbytheapplicationoftheCommunityVATrateandtheindividual
rates'-inthespecialaccountkeptbythenationalTreasurysothat
VATresourcescanbemadeavailabletotheCommunities bythe15thof
thesecondmonthaftertheestablishment atthelatest.
12.Likewise,bythesamedeadline,eachMemberStatesendstheCommission
amonthlystatementofthetotalamountofownresourcespaidoverina
givenmonth.Thisstatementmustitemizeresourcesresultingfromthe
application oftheratetothebasisofassessmentdeterminedunderthe
normalsystemandthosepaidoveronthebasisofappropriatedatafor
eachofthecasesprovidedfor.

AVATheadingshouldbeaddedinthesummaryaccountwhichisdrawnup
yearly "byeachMemberStateregardingtheestablishment ofownresources.
C.INSPECTION OFOWNRESOURCES
13*MemberStateswillberesponsibleformonitoringtheestablishment andmaking
availableofVATownresources.TheCommissionwillfwhereitsorequests,
beinvitedtotakepartinthismonitoringprocedure *
Theseinspectionswillbedesignedprimarilytochecktheconformityand
regularnatureoftheoperationsforestablishing andmakingavailableVAT
ownresources,andinparticularoperationsrelatingtotheaggregationof
thecomponents *
Daringtheseinspections ,theCommissionwillensurethattheappropriate
dataareadoptedsoastoguaranteetoallMemberStatesthatownresources
arefairlyestablished on.thebasisofappropiatedata.
14*AllMemberStateswillbenotifiedofthereportsdrawnupbythe
Commissionfollowingjointinspections oncetheMemberStateconcernedhas
madeknownitsviewsonthem*
D.COMMITTEE PROCEDURE
15*SinceownresourcesaccruetotheCommunityupontheirestablishment ,
theCommissionisresponsibleformanagingthemwithinthecontextofthe
implementation oftheCommunities' budget*

-8-
TheCommission considers itessential that acommittee should besetup
toassist itinmatters relating tothis regulation inview ofcomplex
problems ofitsapplication such theexemption arrangements (e.g. defi­
nition oftheappropriate data ).
The Commission stresses that thesetting-up ofanownresources committee
would not/duplicate the work oftheVATCommittee provided
forintheSixth Directive , which would deal solely with problems
relating toapplication ofthecommon VATsystem *
16.Intheevent ofdisagreement between theCommission andtheMember State
onthesolutions contemplated todetermine theassessment ofeach ofthe
exemptions allowed under Article 4(2)oftheRegulation ttheCommission
shall refer thematter tothecommittee while observing thefollowing
principles :
(a)thepowers oftheCommission operate asbetween theMember State and
theCommission ,therights andobligations ofthetaxable persons being laid
down bytheSixth Directive# Thedecision-making procedure thus relates
totheappropriate data .
(b)before taking adecision ,andafter having ,where necessary ,consulted
theMember State concerned ,theCommission shall consult thecommittee ,
which contains "representatives ofalltheMember States .
(c)inallcases itistheCommission that makes -'thedecision .
-17.Themain reasons forwhich the Commission hasfound itnecessary to
propose this formula areasfollows :
(a)itisessential tomaintain thebalance between thetwoinstitutions
constituting thebudgetary authority ,namely theEuropean Parliament andthe
Council ,andtoavoid introducing aformula which would putthelatter ina
privileged position ;
(b)aseach Member State ismade responsible forproposing appropriate methods
forfixing thebases tobeused incalculating thecompensatory payments ,and
asthe Commission isresponsible tothe joint budgetary authority for its
administration ofthebudget ,itisreasonable that theCommission should be
thearbiter ofwhat isasuitable method ,within thelimits imposed bythe
principles listed under point 16(a ).

>
-9-
Council Regulation (EEC .Euratom .ECSCj
implementing inrespect ofVATownresources
theDecision of21April 1970 onthereplacement of
financial contributions from Member States bythe
Communities *own resources
THECOUNCIL OPTHEEUROPEAN COMMUNITIES ,
Having regard totheTreaty establishing theEuropean Coal
andSteel Community ,andinparticular Article 78fthereof ,
Having regard totheTreaty establishing theEuropean
Economic Community ,andinparticular Article 209thereof ,
Having regard totheTreaty establishing theEuropean
Atomic Energy Community ,andinparticular .Article 183thereof ,•
Having regard totheTreaty establishing aSingle Council and
aSingle Commission oftheEuropean Communities ,andin
particular Article 20thereof ,
Having regard totheDecision of21April 1970 onthe
replacement offinancial contributions frcm Member States by
theCommunities 1ownresources (hereinafter called 'Decision
of21April 1970' ),andinparticular Article 6(2)thereof ,
Having regard totheproposal from theCommission *
*
2Having regard totheOpinion oftheEuropean Parliament ,
Whereas theDecision of21April 1970 provides that theCouncil
must adopt provisions relating tothecontrol ,themaking
available andthepayment oftheCommunities *ownresources ,together with
detailed rilesfor theapplication ofArticles 3(3)and4thereof ;
whereas ,pursuant toArticle 20oftheTreaty establishing aSingle
Council andaSingle Commission oftheEuropean Communities ,the
budgets ofthethree Communities have been combined inasingle budget ;
10JNoL94,28Aprii 1970 ,p.19.
20JNo

-10-
Whereas Article 4oftheDecision of21April 1970 provides that
theownresources accruing from value added tax shall "beobtained
byapplying arate notexceeding 1$toanassessment basis to
bedetermined inauniform manner forMember States according to
Community rules ;whereas this assessment -fecrsi.s__has' been
provided theSixth Directive No..... EEC oftheCouncil of••••
1977 ontheharmonization ofthelegislation ofMember States
onturnover taxes -common system ofadded value tax :uniform -
assessment basis
Whereas detailed rules should belaid down forthedetermination sof
ownresources accruing from value added tax ,in
particular inthose cases where ,intheabsence ofdeclarations
from thetaxable persons ,these resources are tobedetermined from
appropriate data ;
Whereas Council Regulation (EEC,Euratom ,ECSC )No2/71of
2January 1971^laysdowndetailed rules fortheaccounting ,payment ,
allocation totheCommunities' budget andcontrol ofownresources ;
whereas provision should bemade toadapt these rules asappropriate
inorder todeal with ownresources from VAT;
Whereas implementation ofthis Regulation ,inparticular asregards
thedefinition ofappropriate data having adirect budgetary effect ,
requires that theCommission beable totake thecorresponding
decisions quickly ;whereas theestablishment ofaVATownresources
committee will permit close cooperation between theMember States
and the Commission inthis field :
HAS ADOPTED THIS REGULATION
|ojNo
^OJNoL3.5January 197"!-p.1.

-11-
Title' I:General provisions
Article 1
Theamount accruing totheCommunities' ownresources from value added
taxinaccordance with Article 4(1)oftheDecision of21April 1970
(hereinafter called "VATresources ")shall hedetermined bythe
Member States andmade available totheCommission asprovided
inthis Regulation .
Article 2
1.Theamount ofVATresources shall bedetermined byapplying tothe
assessment base determined inaccoraance with tiieprovisions ofthis
Regulation theCommunity rate fixed under thebudgetary procedure .
2.Should this rate bechanged inthecourse ofafinrmcial year
asaresult ofasupplementary and/oramending budget ,thenew
rate shall beapplied tothewhole ofthe .assessment base forthat
financial year .
3.TheCommunity rate shall constitute anintegral part ofthe
national rates ofvalue added taxandshall apply toalltaxable
transactions referred toinArticle 2ofthe Sixth Directive of
theCouncil of .... ontheharmonization ofthelegislation of
Member States onturnover taxes (hereinafter called theSixth VAT
2Directive ),with theexception ofthose transactions exempted
under Articles 13»14and .15oftheaforesaid Directive
insofar asthese arenotsubject totheoptional taxation provided
forinArticles 28(3 )(a)and (c)ofthesame Directive
Article 3
1.Where taxable transactions qualify foradeduction under
Article 17oftheSixth VATDirective ,theassessment base shall
bethe difference between the taxable amount ofthese transactions and
thetaxable amount ofthegoods andservices inrespect ofwhich the
tax isdeductible .
OJNoL94of28April 1970 .
QJKo......

-12-
2.Transactionstoberegardedastaxableforthepurposesofparagraph 1
shallinclude thosewhich,inaccflrstoncewithArticlfc28 (2)ofthe_
SixthVATDirective,aresubjectintheMemberStatestoexemptionswith
refundofthetaxpaidattheprecedingstage.
3.Transactions toberegardedastaxableforthepurposesofparagraph 1
shallnotincludethoseperformedbytaxablepersonswhoseannual
turnover,determinedaccordingtotheruleslaiddowninArticle24(4)
oftheSixthVATDirective,doesnotexceed10000EUA,thisamount
^eingdetermined inaccordancewiththeconversionratessetoutin
Article31(2)ofthatDirective.
Article4
1.Withregardtotaxabletransactions effected "byfarmers
takingadvantageofthecommonflat-rateschemeprovidedforin
Article25oftheSixthVATDirective,theassessmentbaseshall
betheaddedvaluecalculatedbytheMemberStatesinaccordancewiththe
commonmethodofcalculationprovidedforinAnnexCtothatDirective.
2•Theassessmentbasefor:
(a)operationseffectedbytaxablepersonswithanannual
turnover,calculatedinaccordancewiththeprovisionsof
Article24(4)of"theSixthVATDirective,ofmorethan10000EUA
andwithanexemptiontinderArticle24(2);
(b)transactions assetoutinAnnexFtotheSixthVATDirective
whichtheMemberStatesexemptinaccordancewiththeoption
providedforinArticle28(3)(b)ofthatDirective;
shallbetheaddedvalueasestablishedfromdeclarationstobemadeby
thetaxablepersonsorffailingthese,fromappropriatedata.

-13-
3. The Member States shall inform theCommission ,
before thebeginning ofeach financial year andprior toits
presenting thepreliminary draft budget ,ofthesolutions they
propose toadopt todetermine theassessment base foreach ofthe
categories oftransaction referred toinparagraph 2,indicating
where .applicable thenature ofthedata which they consider
appropriate .
This information forthefinancial year 1978 shall besent assoon
aspossible andnotlater than 1October 1977 *
4*Either onitsowninitiative orattherequest ofaMember State
theCommission shall examine ,onthespot ifneed be,problems
arising from implementation oftheprovisions ofparagraph 2.
Article 5
1. VAT resources shall bedetermined :
-inthecases referred toinArticles 3(1)and (2)ofthis
Regulation ,when thedeclaration islodged bythetaxable person ,
inaccordance with theprovisions ofArticle 22(4 )oftheSixth
Directive ,orbytheperson liable forpayment ofthetaxon
importation ,inaccordance with Article "23oftheDirective ,or,
intheabsence ofsuch declaration ,when they areestablished
officially bythecompetent authority oftheMember State ;
_inthe cases referred toinArticles 4CI)and (2),assoon as
theassessment base hasbeen determined bythecompetent autnorixy
ofthemember state .£ucn Determination must bemade assoon as
possible anainanyevent ingood time forinclusion ofthe
corresponding VATresources inthemonthly statement unaer
Article 5ofRegulation N°2/71fortheDecember of "tiits
financial year inquestion .
2.Correction bythecompetent authority oftheMember State ofan
incorrect orincomplete determination shall beregarded asafresh
determination .
3*Forthepurposes ofthis Regulation ^. butwithout prejudice to
thesecond indent ofthefirst paragraph ,VATresources for
I
anyonefinancial year shall cover alltransactions inrespect ofwhich a
determination wasmade inthecourse ofthat financial year .TinsCommunity
rate tobeused forsuchdeteroinction "hall bethat fixed foethefinancial
year inwhich occurs thechargeable event asdefined byArticle 10of
the Sixth VAT Directive .

-14-
Article6
WheretaxisrefundedbyaMemberStateunderArticle17(4)of
theSixthVATDirectiveorunderArticle4ofDirective 72/210/EEC
of17June1972(1)amendingDirective69/169/EECof28May1969(2),
theassessment basedetermined inaccordance withArticle3(1)shall
bereducedbythetaxableamountofthetransactions givingriseto
suchrefunds.
TitleII
Provisionsrelatingtotheaccountingandmakingavailableof
ownresources .
Article7
1.-TheaccountingofVATresourcesshallbegovernedbythe
provisionsofArticles5and6ofRegulation No2/71;
-themakingavailableofVATresourcesshallbegovernedby
theprovisionsofArticles7(1),8,9,10(1)and11ofRegu­
lationNo2/71.
2.TheclosingstatementofaccountprovidedforinArticle5of
Regulation No2/71andthemonthlystatementsenttotheCommission
inaccordancewithArticle6(2)thereofshalldistinguish between
VATresourcesdetermined inaccordance withthefirstindentof
Article5(1)ofthisRegulationandeachcategoryofficiallyde­
terminedinaccordance withthesecondindentofthesaidArticle5(1).
ThemonthlystatementmustalsoincludeabreakdownofVATresources
byrateandifirtancialyear.
(1)0JL139of17June1972
(2)0JL133of4June1969

Article8
IftheCommunityrateischangedinthecoarseofafinancialyear,
theMemberStatesshallrecalculatetheamountofeo»n-resourcesandjnakethe
additional amountthereofavailabletotheCommissionnotlaterthan
thefifteenthdayofthemonthfollowingthe.changeintherate.
TITLEIII
Provisionsconcerningmeasuresofcontrol.
Article9
TheprovisionsofArticles3,4,13and14(3)ofRegulationNo2/71
shallapplytoVATresources.
Article10
1.TheMemberStatesshallconducttheverifications andinquiries
concerningthedetermination -andmakingavailableofVATresources.
TheyshallassociatetheCommissionwiththesechecksatitsrequest.
DuringthesecheckstheCommissionshallalsoascertainthat
theappropriatedatahavebeenusedandthatthecalculations madeto
determinetheamountofownresourcesinthecasesprovidedforin
Article4(1)and(2)complywiththeprovisionsofthisRegulation.
2.TheCommissionmayrequesttheMemberStatestoconductadditional
checks.Itmaybeassociatedinthemonrequest.
3.TheprovisionsofCouncilRegulation(EEC,Euratom,ECSC)
No165/74of21January1974shallapplytochecksrelatingtoVAT
resources.

-16-
ϊIΤIΕ!V
ProvisionsrelatingtotheVATresourcesj:omrmttee and
finalprovisions
..Artiele11
1*ACommitteeonVATOwnResources(hereinaftercalledthe''Connittee*)
isherebysetup*
2*TheCommitteeshalloonsistofrepresentatives oftheKomber
StatesandoftheCommission *EachllemberStateshallberepresented
ontheCommittee "bynotmorethanfiveofficials.TheChairmanof
theCommitteeshallbearepresentative oftheCommission *Scoretariat
eervioesfortheCommitteeshallbeprovidedbytheCommission *
3*TheCommitteeshalladoptItsownrulesofprocodure*
Article12
1.TheCommitteeshallexamine .~questionsraisedbyitsChairman,
onhisowninitiativeorattherequestoftherepresentative ofa
MemberState,whichconcerntheapplicationofthisRegulation,and
inparticular'thefollowing:
(a)theinformationandcommunications providedforinArticles4(1Mb)
5and13(3)ofRegulationNo2/71>
(b)casesofforcema.ieureasrefw-redtoinArticle13(2)of
Regulation2/71»
(c)measuresofcontrolandinspectionasprovidedtorinArticle10
(<0thedetermination bytheMemberStatesoftheaddedvalueestablished
inaccordancewiththeprovisionsofArticle4(2).

2,IftheCommission considers that thedata supplied bytheMember
States tinder Article 4(2).failing declarations from taxable persons .
,the
arenotadequate forthedetermination of'own resources ,itshall
contact theMember State concerned andtheCommittee shall be
consulted within twomonths of this contact having been made .
After consulting theCommittee theCommission shall determine the
data tobeused for the determination ofthe own resources referred
toinArticle 4(2 )ofthis Regulation .
Article 13
This Regulation shall enter into force onthedayfollowing its
publication intheOfficial Journal oftheEuropean Communities .
«
Itshall have effect from 1January 1978 ,except torArticle 4(3),
which shall have effect from 1September 1977 .
Done at
For the Council
the President