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Document 31999D0622

    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)

    OJ L 245, 17/09/1999, p. 51–51 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)

    ⏵This document has been published in a special edition(s) (CS, ET, LV, LT, HU, MT, PL, SK, SL, BG, RO, HR)

    Legal status of the document No longer in force, Date of end of validity: 30/11/2021; Repealed by 32021R1948

    ELI: http://data.europa.eu/eli/dec/1999/622/oj

    Date of document:
    08/09/1999
    Date of effect:
    09/09/1999; Entry into force Date notif.
    Date of notification:
    09/09/1999
    Date of end of validity:
    30/11/2021; Repealed by 32021R1948
    Author:
    European Commission
    Form:
    Decision
    Addressee:
    The fifteen Member States: Belgium, Denmark, Germany, Ireland, Greece, Spain, France, Italy, Luxembourg, Netherlands, Austria, Portugal, Finland, Sweden, United Kingdom
    Additional information:
    EEA relevance, Extended to the EEA by 22000D0921(16)
    Authentic language:
    Spanish, Danish, German, Greek, English, French, Italian, Dutch, Portuguese, Finnish, Swedish, Icelandic, Norwegian
    Treaty:
    Treaty establishing the European Atomic Energy Community , Treaty establishing the European Community
    Legal basis:
    Link
    Link
    Link
    Select all documents mentioning this document
    Modified by:
    Relation Act Comment Subdivision concerned From To
    Repealed by 32021R1948 01/12/2021
    Instruments cited:
    Link

    31999D0622

    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)

    Official Journal L 245 , 17/09/1999 P. 0051 - 0051


    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,

    HAS ADOPTED THIS DECISION:

    Article 1

    In compiling national accounts aggregates for the purpose of the implementation of Directive 89/130/EEC, Euratom, repayments of VAT incurred on their purchases, made to

    - non-taxable persons,

    - taxable persons, for their exempt activities,

    shall be treated under ESA second edition as current transfers (in the distribution of income account - C3) or capital transfers (in the capital account - C5), and not as if they were deductible VAT.

    For a harmonised application of this Decision, non-taxable persons are as defined in Article 4 of the sixth Directive 77/388/EEC, Euratom, and the exempt activities envisaged are those listed in Article 13 of the sixth Directive 77/388/EEC, Euratom.

    Article 2

    The provisions of Article 1 shall apply to GNP data transmitted pursuant to Directive 89/130/EEC, Euratom, for the years from 1988 onwards.

    Article 3

    This Decision is adressed to the Member States.

    Done at Brussels, 8 September 1999.

    For the Commission

    Yves-Thibault DE SILGUY

    Member of the Commission

    (1) OJ L 49, 21.2.1989, p. 26.

    (2) OJ L 145, 13.6.1977, p. 1.

    (3) OJ L 162, 26.6.1999, p. 63.

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