1999/622/EC, Euratom: Commission Decision of 8 September 1999 on the treatment of repayments of VAT to non-taxable units and to taxable units for their exempt activities, for the purpose of implementing Council Directive 89/130/EEC, Euratom on the harmonisation of the compilation of gross national product at market prices (notified under document number C(1999) 2533) (Text with EEA relevance)

COMMISSION DECISION
of 8 September 1999
on the treatment of repayments of VAT to non-taxable units and to taxable units for their exempt activities, for the purpose of implementing Council Directive 89/130/EEC, Euratom on the harmonisation of the compilation of gross national product at market prices
(notified under document number C(1999) 2533)
(Text with EEA relevance)
(1999/622/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,
(1) Whereas the European System of Integrated Economic Accounts (ESA second edition), does not specify explicitly the treatment of repayments of VAT to non-taxable units and to taxable units, for their exempt activities;
(2) Whereas for the purpose of the calculation of gross national product at market prices (GNPmp) pursuant to Article 1 of Directive 89/130/EEC, Euratom, it is necessary to clarify the treatment of repayments of VAT to non-taxable units and to taxable units, for their exempt activities, for the purpose of ESA second edition;
(3) Whereas the sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment(2), as last amended by Directive 1999/59/EC(3), specifies the notions of taxable person, of non-taxable person and of exempt activity;
(4) Whereas the measures provided for in this Decision are in accordance with the opinion of the committee established by Article 6 of Directive 89/130/EEC, Euratom,