2001/809/EC: Commission Decision of 16 November 2001 granting Denmark a transitional period to bring its accounting systems into line with Regulation (EC) No 2516/2000 of the European Parliament and of the Council (notified under document number C(2001) 3637)
Date: 2001-11-16
Institutions: European Commission
Subjects: Denmark, European accounting system, national accounts, social-security contribution, tax

22.11.2001

EN

Official Journal of the European Communities

L 305/31

COMMISSION DECISION

of 16 November 2001

granting Denmark a transitional period to bring its accounting systems into line with Regulation
(EC) No 2516/2000 of the European Parliament and of the Council

(notified under document number C(2001) 3637)

(Only the Danish text is authentic)

(2001/809/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Regulation (EC) No 2516/2000 of the Euro-
pean Parliament and of the Council of 7 November 2000
modifying the common principles of the European system of
national and regional accounts in the Community (ESA 95) as
concerns taxes and social contributions and amending Council
Regulation (EC) No 2223/96 (1), and in particular Article 7(2)
thereof,

Having regard to the request made by Denmark on 9 August
2001,

Whereas:

(1)

(2)

(3)

in the Community (ESA 95) (2), as

Council Regulation (EC) No 2223/96 of 25 June 1996
on the European system of national and regional
last
accounts
amended by Regulation (EC) No 2516/2000, contains
the reference framework of common standards, defini-
tions, classifications and accounting rules for drawing up
the accounts of the Member States for the statistical
in order to obtain
requirements of
comparable results between Member States.

the Community,

Regulation (EC) No 2516/2000 ensures better compar-
ability and transparency among the Member States in
the recording of taxes and social contributions in ESA
95 for the Excessive Deficit Procedure. It provides that
net lending/net borrowing of general government is not
to include amounts of taxes and social contributions
unlikely to be collected.

Pursuant to Article 7 of Regulation (EC) No 2516/2000
Member States may ask the Commission for a trans-
itional period of no more than two years in which to

(4)

(5)

bring their accounting systems into line with that Regu-
lation.

By letter dated 9 August 2001, the Danish authorities
have requested a transitional period of two years to
bring their accounting systems into line with Regulation
(EC) No 2516/2000.

Denmark has for many years based the recording of
taxes and social contributions in its national accounts on
assessment and declarations.
It has provided to the
Commission sufficient objective evidence of the need for
Denmark to improve its knowledge of the receipt of
those amounts in order to bring its accounting systems
into line with Regulation (EC) No 2516/2000. Such an
improvement requires the involvement of all the public
national authorities concerned.

(6)

The request by Denmark should therefore be granted,

HAS ADOPTED THIS DECISION:

Article 1

Denmark is granted a transitional period in order to bring its
accounting systems into line with Regulation (EC) No 2516/
2000 no later than 7 December 2002.

This Decision is addressed to the Kingdom of Denmark.

Article 2

Done at Brussels, 16 November 2001.

For the Commission

Pedro SOLBES MIRA

Member of the Commission

(1) OJ L 290, 17.11.2000, p. 1.
(2) OJ L 310, 30.11.1996, p. 1.