COMMUNICATION FROM THE COMMISSION establishing formal recognition that a certain number of acts of Union law that were adopted under Council Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonisation of the compilation of gross national product at market prices have become obsolete
Date: 2022-06-13
Institutions: European Commission, Eurostat
Subjects: Community acquis, EU act, GNP contribution, disclosure of information, gross national product, harmonisation of standards, market prices, repeal

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 13.6.2022  COM(2022) 274 final  COMMUNICATION FROM THE COMMISSION establishing formal recognition that a certain number of acts of Union law that were adopted under Council Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonisation of the compilation of gross national product at market prices have become obsolete  
 
 
1.  Introduction 

The Communication concerns seven obsolete Commission decisions that were adopted on the 
basis  of  Council  Directive  89/130/EEC  on  the  harmonisation  of  the  compilation  of  gross 
national product at market prices (‘Directive 89/130/EEC, Euratom’)1. Directive 89/130/EEC, 
Euratom was repealed by Regulation (EU) 2019/516 on the harmonisation of gross national 
income at market prices (‘GNI Regulation’)2 when the GNI Regulation entered into force on 
17 April 2019.  

Between  1991  and  1999,  a  total  of  12  Commission  decisions  were  adopted  on  the  basis  of 
Directive 89/130/EEC, Euratom. 

Five  of  those  12  decisions  are  covered  by  the  five  issues  listed  in  Commission  Delegated 
Regulation (EU) 2020/21473. Therefore those five decisions will be repealed by the respective 
Commission implementing regulations adopted under Article 5(3) of the GNI Regulation. 

The remaining seven Commission decisions, that are not covered by the scope of Commission 
Delegated Regulation (EU) 2020/2147 and its related Commission implementing regulations 
have exhausted the legal effect and are of no practical relevance for the implementation of the 
GNI Regulation. 

2.  Commission decisions to be repealed 

The  present  Communication  formally  recognises  the  obsolescence  of  seven  Commission 
decisions adopted under Council Directive 89/130/EEC that are still in force.  

Annex  I  lists  the  relevant  Commission  decisions  and  provides  a  justification  for  the 
obsolescence of each act. The justifications are based on objective criteria proving that each 
decision has exhausted its effects  and has become obsolete because:  (i) its legal basis is no 
longer in force; and (ii) it has either been incorporated in a subsequent legal act (e.g. Regulation 
(EU) No 549/20134) or its operational obligations have been fulfilled. 

3.  Conclusion 

As part of the process to simplify Commission acts, the Commission recognises that: 

 
 

the acts listed in Annex II shall be removed from the active EU legislation (acquis); 
the Publications Office of the European Union is invited to withdraw these acts from 
the Directory of Union legislation in force; 

  Annex II is to be published in the C series of the Official Journal of the European Union. 

Council Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonisation of the compilation 

1 
of gross national product at market prices, OJ L 49, 21.2.1989, p. 26. 
2 
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), OJ L 91, 29.3.2019, p. 19. 
3 
2019/516 of the European Parliament and of the Council by defining the list of issues to be addressed in every 
verification cycle, OJ L 428, 18.12.2020, p. 9. 
4 
European system of national and regional accounts in the European Union, OJ L 174, 26.6.2013, p. 1. 

Commission Delegated Regulation (EU) 2020/2147 of 8 October 2020 supplementing Regulation (EU) 

Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the 

1 

 
 
 
 
                                                           
Annex I 

Specific justifications for the Commission decisions based on Council Directive 89/130/EEC 
to be declared obsolete: 

–  Commission Decision 93/454/EEC, Euratom5 of 22 July 1993 defining taxes linked to 
production and imports for the purpose of the implementation of Article 1 of Council 
Directive  89/130/EEC,  Euratom  on  the  harmonisation  of  the  compilation  of  gross 
national product at market prices is obsolete because the substance of the act has been 
incorporated in subsequent legal acts. The definition of taxes linked to production and 
imports is given in points 4.14 and 4.29 of Annex A to Regulation (EU) No 549/2013. 

–  Commission Decision 93/475/EEC, Euratom6 of 22 July 1993 defining production and 
import subsidies for the purpose of the implementation of Article 1 of Council Directive 
89/130/EEC,  Euratom  on  the  harmonisation  of  the  compilation  of  gross  national 
product  at  market  prices  is  obsolete  because  the  substance  of  the  act  has  been 
import 
incorporated in subsequent legal acts. The  definition  of  production  and 
subsidies is covered by points 4.30-4.40 of Annex A to Regulation (EU) No 549/2013. 

–  Commission  Decision  93/570/EEC,  Euratom7  of  4 October  1993  defining  the 
distinction between ‘other taxes linked to production’ and ‘intermediate consumption’ 
for the purpose of the implementation of Article 1 of Council Directive 89/130/EEC, 
Euratom on the harmonisation of the compilation of gross national product at market 
prices is obsolete because the substance of the act has been incorporated in subsequent 
legal acts. This decision describes the borderline between the purchase of services and 
taxes which is covered by point 4.23 of Annex A to Regulation (EU) No 549/2013. 

–  Commission  Decision  97/157/EC,  Euratom8  of  12 February  1997  defining  the 
treatment  of  the  income  of  undertakings  for  collective  investment  (UCIs)  for  the 
purpose  of  the  implementation  of  Council  Directive  89/130/EEC,  Euratom  on  the 
harmonisation of the compilation of gross national product at market prices is obsolete 
because the substance of the act has been incorporated in subsequent legal acts. This 
methodology  (also  referred  to  as  ‘mutual  funds’  or  ‘collective  investment  funds’)  is 
covered by points 4.70 and 5.160-161 of Annex A to Regulation (EU) No 549/2013.  

–  Commission Decision 97/178/EC, Euratom9 of 10 February 1997 on the definition of a 
methodology for the transition between the European System of National and Regional 
Accounts  in  the  Community  (ESA  95)  and  the  European  System  of  Integrated 
Economic  Accounts  (ESA  second  edition)  is  obsolete  because  the  operational 
obligations have been fulfilled. 

–  Commission Decision 97/619/EC, Euratom10 of 3 September 1997 on changes to the 
Member  States’  GNP  estimates  for  the  purpose  of  implementing  Council  Directive 

5 
6 
7 
8 
9 
10 

OJ L 213, 24.8.1993, p. 18. 
OJ L 224, 3.9.1993, p. 27. 
OJ L 276, 9.11.1993, p. 13. 
OJ L 60, 1.3.1997, p. 63. 
OJ L 75, 15.3.1997, p. 44. 
OJ L 252, 16.9.1997, p. 33. 

2 

 
 
 
 
                                                           
89/130/EEC,  Euratom  on  the  harmonisation  of  the  compilation  of  gross  national 
product  at  market  prices  is  obsolete  because  the  operational  obligations  have  been 
fulfilled.  This  decision  concerns  operational  issues  (reservations,  work  done)  with 
respect to the GNP verification cycle.  

–  Commission  Decision  98/501/EC,  Euratom11  of  24 July  1998  concerning  certain 
specific transactions identified within the work on the protocol of the Excessive deficit 
procedure, for the application of Article 1 of Council Directive 89/130/EEC, Euratom 
on the harmonisation of the compilation of gross national product at market prices is 
obsolete because the substance of the act has been incorporated in subsequent legal acts. 
This methodology is covered by Regulation (EU) No 549/2013. 

Annex II 

List of acts to be removed from the active acquis 

Commission decisions 

Commission  Decision  93/454/EEC,  Euratom  of  22 July  1993  defining  taxes  linked  to 
production and imports for the purpose of the implementation of Article 1 of Council Directive 
89/130/EEC,  Euratom on the harmonisation of the compilation  of  gross  national  product at 
market prices 

(OJ L 213, 24.8.1993, p. 18) 

Commission Decision 93/475/EEC, Euratom of 22 July 1993 defining production and import 
subsidies for the purpose of the implementation of Article 1 of Council Directive 89/130/EEC, 
Euratom on the harmonisation of the compilation of gross national product at market prices 

(OJ L 224, 3.9.1993, p. 27) 

Commission  Decision  93/570/EEC,  Euratom  of  4 October  1993  defining  the  distinction 
between ‘other taxes linked to production’ and ‘intermediate consumption’ for the purpose of 
the  implementation  of  Article 1  of  Council  Directive  89/130/EEC,  Euratom  on  the 
harmonisation of the compilation of gross national product at market prices 

(OJ L 276, 9.11.1993, p. 13) 

Commission Decision 97/157/EC, Euratom of 12 February 1997 defining the treatment of the 
income of undertakings for collective investment (UCIs) for the purpose of the implementation 
of Council Directive 89/130/EEC, Euratom on the harmonisation of the compilation of gross 
national product at market prices (Text with EEA relevance) 

(OJ L 60, 1.3.1997, p. 63) 

Commission  Decision  97/178/EC,  Euratom  of  10 February  1997  on  the  definition  of  a 
methodology  for  the  transition  between  the  European  System  of  National  and  Regional 
Accounts  in  the  Community  (ESA  95)  and  the  European  System  of  Integrated  Economic 
Accounts (ESA second edition) (Text with EEA relevance) 

11 

OJ L 225, 12.8.1998, p. 29. 

3 

 
 
 
 
 
 
 
 
                                                           
(OJ L 75, 15.3.1997, p. 44) 

Commission Decision 97/619/EC, Euratom of 3 September 1997 on changes to the Member 
States’  GNP  estimates  for  the  purpose  of  implementing  Council  Directive  89/130/EEC, 
Euratom on the harmonisation of the compilation of gross national product at market prices 
(Text with EEA relevance) 

(OJ L 252, 16.9.1997, p. 33) 

Commission  Decision  98/501/EC,  Euratom  of  24 July  1998  concerning  certain  specific 
transactions identified within the work on the protocol of the Excessive deficit procedure, for 
the application of Article 1 of Council Directive 89/130/EEC, Euratom on the harmonisation 
of the compilation of gross national product at market prices (Text with EEA relevance) 

(OJ L 225, 12.8.1998, p. 29) 

4