regul ec european parliament council novemb modifi common principl european system nation region account commun esa concern tax social contribut amend council regul ec european parliament council european union regard treati establish european commun articl thereof regard propos commiss regard opinion econom social committe act accord procedur laid articl treati council regul ec june european system nation region account commun esa refer framework common standard definit classif account rule draw account member state statist requir commun order obtain compar result member state articl regul ec set condit commiss adopt amend esa methodolog intend clarifi improv content refer clarif record tax social contribut esa european parliament council clarif modifi basic concept articl protocol excess deficit procedur relat articl treati state govern deficit mean net borrow gener govern sector defin european system integr econom account esa statist programm committe spc set council decis eec euratom committe monetari financi balanc payment statist cmfb set council decis eec gross nation product committe gnp committe state opinion countri specif account treatment tax social contribut relev spc cmfb consult measur implement regul ec adopt accord council decis ec june lai procedur exercis implement power confer commiss adopt regul articl purpos purpos regul modifi common principl esa concern tax social contribut ensur compar transpar member state articl gener principl impact net lend borrow gener govern tax social contribut record system includ amount collect impact gener govern net lend borrow tax social contribut record system accrual basi equival reason amount time amount receiv articl treatment tax social contribut account tax social contribut record account deriv sourc amount evidenc assess declar cash receipt assess declar amount adjust coeffici reflect assess declar amount collect altern treatment capit transfer relev sector record equal adjust coeffici estim basi past experi current expect respect assess declar amount collect specif type tax social contribut determin coeffici countri specif method clear commiss eurostat cash receipt time adjust cash attribut activ place gener tax liabil amount tax determin case incom tax adjust base averag time differ activ determin amount tax cash tax receipt articl verif commiss eurostat verifi implement member state principl laid regul onward member state provid commiss eurostat end year detail descript method plan categori tax social contribut order implement regul method appli revis subject agreement member state concern commiss eurostat commiss eurostat spc cmfb gnp committe inform method calcul aforement coeffici articl implement month adopt regul commiss introduc text annex regul ec pursuant procedur articl thereof need applic regul articl committe procedur articl regul ec replac quot articl commiss assist statist programm committe hereinaft refer committe refer made articl articl decis ec appli regard provis articl thereof period laid articl decis ec set month committe adopt rule procedur quot articl entri forc regul enter forc twentieth dai public offici journal european commun member state commiss transit period year bring account system line regul regul bind entireti directli applic member state brussel novemb european parliament presid fontain council presid fabiu oj oj opinion european parliament april publish offici journal council common posit june oj decis european parliament octob publish offici journal oj regul amend regul ec oj oj oj decis amend decis ec oj oj