Regulation (EC) No 359/2002 of the European Parliament and of the Council of 12 February 2002 amending Council Regulation (EC) No 2223/96 as concerns the use of ESA 95 in the determination of Member States' payments to the VAT-based own resource
Date: 2002-02-12
Institutions: Council of the European Union, European Parliament
Subjects: Member States' contribution, VAT, own resources

28.2.2002

EN

Official Journal of the European Communities

L 58/1

I

(Acts whose publication is obligatory)

REGULATION (EC) No 359/2002 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 12 February 2002

amending Council Regulation (EC) No 2223/96 as concerns the use of ESA 95 in the determination
of Member States' payments to the VAT-based own resource

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 285 thereof,

Having regard to the proposal from the Commission (1),

Acting in accordance with the procedure laid down in Article 251 of the Treaty (2),

Whereas:

(1)

(2)

(3)

(4)

(5)

(6)

Article 8 of Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of
national and regional accounts in the Community (3) provides for the European System of Integrated
Economic Accounts (ESA), second edition, to be used as the European system of integrated economic
accounts for budgetary and own resources purposes as defined in Council Regulation (EEC, Euratom)
No 1552/89 (4) while Council Decision 94/728/EC, Euratom (5) remains in force.

ESA second edition data are no longer available in the level of detail required for the determination
of the VAT own resource.

This does not affect the procedures agreed for the determination of the GNP own resource.

It is advisable to use the best-available statistical data to determine Member States' budget contribu-
tions.

The use of data based on the new European system of integrated economic accounts (ESA 95) for
the purpose of determination of the VAT-based own resource has no impact on the level of own
resources and their balance between the Member States.

The Statistical Programme Committee, established by Council Decision 89/382/EEC, Euratom (6) has
been consulted in accordance with Article 3 of that Decision,

HAVE ADOPTED THIS REGULATION:

Article 1

In Article 8 of Regulation (EC) No 2223/96 the following paragraph shall be inserted:

‘1a.
For the purpose of determination of the VAT-based own resource, and by way of exception
from paragraph 1, the Member States may use data based on the new European system of integrated
economic accounts (ESA 95) while Decision 94/728/EC, Euratom remains in force.’

Article 2

This Regulation shall enter into force on the 20th day following that of its publication in the Official Journal
of the European Communities.

(1) OJ C 29 E, 30.1.2001, p. 266.
(2) Opinion of the European Parliament of 3 April 2001 (not yet published in the Official Journal), Council Common
Position of 16 July 2001 (OJ C 307, 31.10.2001, p. 1) and Decision of the European Parliament of 12 December
2001 (not yet published in the Official Journal).

(3) OJ L 310, 30.11.1996, p. 1. Regulation as last amended by Commission Regulation (EC) No 995/2001 (OJ L 139,

23.5.2001, p. 3).

(4) OJ L 155, 7.6.1989, p. 1. Regulation as repealed and replaced by Regulation (EC, Euratom) No 1150/2000 (OJ L

130, 31.5.2000, p. 1).

(5) OJ L 293, 12.11.1994, p. 9.
(6) OJ L 181, 28.6.1989, p. 47.

L 58/2

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Official Journal of the European Communities

28.2.2002

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 12 February 2002.

For the European Parliament

The President

P. COX

For the Council

The President

J. PIQUÉ I CAMPS