commiss decis juli treatment nation account purpos vat fraud discrep theoret vat receipt actual vat receipt notifi document number text eea relev ec euratom commiss european commun regard treati establish european commun regard treati establish european atom energi commun regard council direct eec euratom februari harmonis compil gross nation product market price articl thereof commiss decis ec euratom februari measur implement council direct eec euratom harmon compil gross nation product market price relat tax evas explicitli describ vat evas treat describ evas treat order ensur exhaust gdp gnp estim accord direct eec euratom member state adjust estim vat evas account adjust relat compon discrep theoret vat receipt actual vat receipt attribut evas involv conniv buyer complic measur provid decis compat opinion committe set articl direct eec euratom adopt decis articl member state calcul vat evas complic appli method set annex decis purpos mention calcul member state determin theoret vat receipt actual vat receipt calcul discrep amount appli formula evas complic theoret vat receipt actual vat receipt time differ insolv miss revenu evas complic member state adjust amount ad includ gdp gnp estim made accord direct eec euratom ad calcul formula evas complic articl order make adjust articl member state appli method equival subparagraph articl produc compar result articl member state octob provid commiss explan sourc method appli state adjust made commiss accord articl council regul eec euratom examin valid sourc method adjust made compar result obtain case accord articl method subparagraph articl time limit member state austria finland sweden fix octob articl member state demonstr commiss equival calcul implicit account articl effect member state wish follow rout suppli full document commiss octob austria finland sweden octob commiss inform gnp committe outcom implement decis method member state articl decis address member state brussel juli commiss yve thibault de silgui member commiss oj oj oj annex vat evas involv conniv buyer complic calcul variabl theoret vat receipt discrep theoret vat receipt vat receipt collect period calcul theoret vat receipt theoret vat receipt amount vat collect unit subject vat pai requir law order calcul theoret vat receipt step bring vat base line current legisl word identifi transact subject deduct vat final household consumpt treat wholli subject deduct vat categori broken order determin rate deduct calcul made highli disaggreg nation account data vat base calcul light current legisl rule govern vat step appli rate vat transact constitut vat base defin previou paragraph vat rate appli forc year vat base calcul theoret vat receipt calcul light current legisl rule govern vat calcul discrep theoret vat receipt vat receipt collect refer period discrep theoret vat receipt calcul light current legisl rule actual vat receipt compris compon time differ treasuri data nation account data ad hoc cancel tax author vat claim case insolv evas involv buyer conniv complic case buyer pai vat seller evas involv buyer conniv complic case buyer pai vat seller fail remit tax author result evas complic arriv deduct evas complic insolv relat cancel discrep theoret vat receipt actual vat receipt take account time differ transact give rise vat collect vat receipt tax author evas complic theoret vat receipt actual vat receipt time differ insolv miss receipt evas complic actual vat receipt amount collect tax author period calcul theoret vat receipt relat adjust time differ intend correct receipt fact payment vat made current year relat previou year vat payabl respect year collect year instanc current legisl entitl tax author make ad hoc cancel vat claim case insolv case cancel deduct differ theoret vat receipt actual vat receipt account calcul theoret vat receipt order calcul evas complic activ account respect adjust undeclar work record statist file econom activ unit made method appli adjust undeclar work previous made output branch econom activ multipli amount addit sale undeclar sale rate vat estim miss vat receipt tax author deni vat evas complic adjust undeclar work estim household consumpt product exclud vat increas rate vat appli purchas product amount ow tax author calcul miss vat receipt due evas complic sale product adjust