98/527/EC, Euratom: Commission Decision of 24 July 1998 on the treatment for national accounts purposes of VAT fraud (the discrepancies between theoretical VAT receipts and actual VAT receipts) (notified under document number C(1998) 2202) (Text with EEA relevance)

COMMISSION DECISION of 24 July 1998 on the treatment for national accounts purposes of VAT fraud (the discrepancies between theoretical VAT receipts and actual VAT receipts) (notified under document number C(1998) 2202) (Text with EEA relevance) (98/527/EC, Euratom)
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to the Treaty establishing the European Atomic Energy Community,
Having regard to Council Directive 89/130/EEC, Euratom, of 13 February 1989 on the harmonisation of the compilation of gross national product at market prices (1), and in particular Article 1 thereof,
Whereas Commission Decision 94/168/EC, Euratom, of 22 February 1994 on measures to be taken for the implementation of Council Directive 89/130/EEC, Euratom on the harmonization of the compilation of gross national product at market prices (2), relates in particular to tax evasion but does not explicitly describe how VAT evasion should be treated; whereas it is therefore appropriate to describe how such evasion should be treated;
Whereas, in order to ensure the exhaustiveness of their GDP and GNP estimates in accordance with Directive 89/130/EEC, Euratom, the Member States need to adjust those estimates so as to take VAT evasion into account;
Whereas such adjustment relates to that component of the discrepancies between theoretical VAT receipts and actual VAT receipts which is attributable to evasion not involving the connivance of the buyer ('without complicity`);
Whereas the measures provided for in this Decision are compatible with the opinion of the committee set up by Article 6 of Directive 89/130/EEC, Euratom,