special report court assess system resourc base vat gnp commiss repli submit pursuant subparagraph articl ec treati introduct report examin develop work limit commun budget main sourc fund wit vat gnp resourc account approxim commun revenu mio ecu reader remind entir system resourc examin subsequ annual report made observ tradit resourc addit set report court annual report look aspect vat gnp resourc respect vat resourc aspect includ dispar member state respect data calcul weight averag rate fundament element assess base adjust compens gnp resourc court previou comment look method procedur make forecast qualiti nation account measur instrument scale phenomenon report consequ vat gnp resourc loss tax incom financ commun budget background system financ commun treati pari april set european coal steel commun ecsc provid financ levi base coal steel product addit levi rightli defin commun tax interest receiv fund invest reserv revenu creation european econom commun european atom energi commun treati provid nation contribut option replac resourc contribut establish percentag budgetari expenditur cost share member state cost share formula depend expenditur financ administr oper time primarili expenditur research social fund system remain practic unalt adopt council decis april replac member state financi contribut commun resourc aim decis commun budget fund resourc agricultur levi contribut base product sugar isoglucos custom duti levi commun extern border percentag base vat collect member state order reduc rel share vat resourc time increas revenu fourth resourc base gnp creat broadli speak system forc main characterist vat gnp resourc present system govern council decis ec euratom octob budget partli financ resourc paid taxpay agricultur levi sugar levi custom duti vat gnp resourc constitut transfer revenu member state budget european union annex iii data tabl show vat gnp resourc repres member state variabl percentag tax revenu tabl no ii iii compar vat gnp resourc term popul gnp vat resourc assess base vat resourc calcul basi net revenu collect purpos member state year incom divid rate weight averag rate member state repres weight averag rate applic transact subject deduct vat final household consumpt constitut lion share transact nation statist account wai common vat system appli member state order account exempt except adjust carri standardis final vat resourc base requir regul gnp resourc gnp resourc repres percentag gross nation product market price establish accord council direct eec euratom februari function resourc balanc commun budget call order make differ plan expenditur resourc agricultur levi sugar isoglucos levi custom duti vat resourc revenu determin monitor vat gnp assess base resourc reli data drawn forward member state initi basi estim basi actual figur subject subsequ adjust relev provis state member state commiss respons determin complet uniform tax base assess vat gnp resourc data base inspect commiss requir ensur uniform complianc member state relev provis calcul tax base limit distort current system virtu provis articl ec treati budget balanc fact wholli financ resourc provid purpos exist limit ceil gnp resourc whilst consequ resourc guarante hand design practic run system subject number constraint discuss virtual resourc commiss method financ commun budget illustr polit develop commun begin commun financ financi contribut member state base fix percentag articl ec treati system replac resourc articl ec treati resourc form tax levi directli natur legal person commun independ decis member state automat link commun sourc revenu econom transact liabl commun taxat origin plan make vat resourc tax base directli consumpt taxpay declar subsequ abandon result differ wai vat legisl appli member state practic procedur calcul resourc confirm fact nation contribut resourc deriv tax born taxpay repres debt part member state contrari commiss statement vat resourc base tax harmonis european level doubt undoubt polit psycholog impact fact link fiscal realiti tenuou calcul vat resourc involv consider statist sourc progress cap vat assess base percentag gnp effect hand help reduc signific vat resourc financ budget hand accentu resourc macro econom charact link gnp gnp resourc fiscal natur situat vat resourc fact system vat resourc design provid sourc commun financ ensur direct link european taxpay commun budget contributori capac member state decis resourc state system resourc account contributori capac member state gross nation product market price gnp gnp deriv gross domest product market price gdp chosen indic contributori capac suppos measur prosper countri case gdp product capac agreement european econom area countri contribut commun project determin gdp commiss gdp assess member state abil pai connect oblig provid articl treati ask notion contributori capac treat consist context system correct factor cap vat assess base call rate vat resourc increas make shortfal resourc decid reduc vat resourc contribut budget creat complementari resourc base gnp intent contributori capac member state accur account subsequ confirm protocol econom social cohes annex treati european union current decis resourc commiss fact point natur consumpt tax vat resourc produc regress effect prosper member state high level consumpt low save rate tend contribut share commun gnp warrant meant vat resourc constitut factor imbal member state financ budget point view equiti share vat resourc financ commun budget gradual reduc call rate vat resourc limit vat base consider exce gnp commiss opinion vat resourc repres contributori capac member state consid inequit correct cap resourc abolish replac increas gnp resourc gnp resourc creat establish cap ceil gnp base member state cap court observ opinion necessarili prosper member state benefit cap balanc resourc intend benefit cap vat resourc introduc element distort system member state contribut budget pure accord contributori capac gnp result cap vat base contribut twofold basi contributori capac taxabl consumpt vat court note call rate vat resourc base principl appli reduct share budget financ vat resourc achiev call question generalis applic principl simpli reduc call rate vat resourc pose problem consist consid contribut member state logic abolish replac gnp resourc hand meant tax final consumpt european citizen cap accord gnp question case consid genuin resourc cap justifi nullifi primari function twofold gnp expect macro econom aggreg complet form improv calcul gnp point view field cover concept introduc version european system integr econom account esa spite commiss opposit legisl expressli prevent esa calcul gnp resourc long current decis resourc forc gnp account context base esa edit decis affect determin vat resourc calcul weight averag rate kei featur base paragraph requir breakdown taxabl transact nation account version esa continu appli reason exclus time discuss council suggest probabl system bring increas commun gnp relationship gnp member state member state suppli estim preparatori work esa differ compar present gnp esa depend countri commiss esa meant make greater compar requir manag econom monetari union utilis aggreg nation account commun administr calcul budgetari calcul gnp calcul esa problem subdivis financi intermedi servic fisim rule adopt council state purpos gnp resourc utilis fisim automat dealt subsequ specif council decis adopt unanim council view subdivis fisim bring major improv esa methodolog accur comparison gdp level european union develop contrari object gnp resourc creation resourc base reliabl exhaust data compar conceptu practic point view offend principl imparti commun statist impli produc object independ gnp resourc danger pure financi contribut end formula budgetari cost share member state base refin calcul gnp version esa gnp resourc introduc bia measur contributori capac member state commiss intend accompani futur propos aim modifi statist definit gnp calcul resourc estim percentag term differ gnp esa gnp esa account resourc result connect consider exist gnp relat esa pose problem decid aggreg commun field decis area elig structur measur calcul gnp make qualit improv nation account contrari repres ineffici resourc contrari gener principl commun statist correct budgetari imbal whilst expenditur polici main tool eventu solut problem budgetari imbal fontainebleau european council june nonetheless decid member state bear excess budgetari cost relat rel prosper benefit correct correct budgetari imbal defin fontainebleau european council consist reduc neg budget balanc member state question third financi year balanc calcul multipli differ member state percentag share vat gnp contribut percentag share alloc expenditur total alloc expenditur correct financ member state generalis applic system conclus european council fontainebleau state member state budgetari imbal relat rel prosper appli correct current decis resourc specif grant member state generalis system enabl member state benefit correct monitor procedur examin correct justifi solut problem amend decis resourc articl ec treati amend decis subject unanim approv member state nation ratif procedur extens countri prejudic comment made rel prosper member state criteria appli revenu correct enabl member state qualifi result basi latest definit figur financi year increas mio ecu member state mio ecu member state total amount spent correct vat gnp resourc financi year question beneficiari state contribut financ correct larg financ member state capita gnp lower commun averag reason member state elig structur fund favour prosper countri inadequ definit notion budgetari imbal commiss rightli state budgetari balanc provid mislead interpret inaccur assess advantag gain european union expenditur polici fact budgetari flow shown account identifi multipli effect commun polici integr member state economi singl market establish strict link destin commun payment benefit accru member state increasingli open question possibl expenditur restor balanc present method calcul correct budgetari imbal neglect consider establish ceil rebat third neg balanc size arbitrari object reduc budgetari imbal calcul sort achiev expenditur side budget mean flat rate sum readjust balanc measur financ commun fontainebleau european council recommend choic made budgetari author adopt budget direct indirect effect member state individu econom sector concern connect court carri simul basi gener principl notion project assess cost benefit analys statist data input output tabl trade flow member state identifi effect output econom sector countri concern data made quantifi link product sector relat product structur countri commun aim exercis assess econom output flow gener member state hypothet piec expenditur favour sector agricultur hypothet expenditur infrastructur expenditur servic expenditur result addit output gener expenditur grant countri limit countri question extend countri includ member state result import export good servic effect identifi econom sector direct beneficiari commun payment multipli effect term output gener expenditur high expenditur differ product structur countri union effect vari consider member state relat expenditur multipli effect confirm context sector commun interven determin benefit countri obtain membership union effect budgetari polici choic mere financi flow provid inform imbal import statist calcul vat gnp resourc macro econom data deriv nation account statist gnp resourc base plai major role determin vat resourc vat resourc calcul weight averag rate war requir statist data weight vat rate appli taxabl transact establish data correspond net valu transact carri broken vat rate basi statist data nation account esa sourc compil data requir practic effort reconcil statist taxabl transact harmonis purpos correct compens made calcul vat assess base determin adjust repres percentag vari state base basi adequ tax data lack nation account data suitabl sourc natur gnp statist aggreg drawn context nation account measur result activ economi period cover econom transact parti concern commerci commerci enabl present viewpoint product expenditur revenu allow detail macro econom analysi purpos tempor geograph comparison aggreg drawn statist servic member state accord nation system principl method creation european system integr econom account esa introduc uniform framework definit member state direct eec euratom establish procedur harmonis conceptu technic organis point view commiss respons ensur consist uniform applic rule nation account high qualiti statist data need gnp resourc complet intern market coordin nation econom polici formul applic monitor evalu polici provid treati measur data qualiti statist data drawn member state statist system practic inevit lead degre heterogen statist harmonis qualiti measur enjoi degre confid legitimaci requir aspect notion qualiti appli statist data compar statist data member state specif reliabl nation system compar aspect level equival specif standard method sourc nation system reliabl system defin precis statist data drawn accord applic standard gnp direct eec euratom detail dimens qualiti gnp stress import increas compar reliabl context court remind reader previou comment recommend alongsid effort ensur harmonis improv statist system commiss develop instrument measur qualiti gnp aim accompani statist data member state indic intrins reliabl qualiti relat member state commiss initi launch pilot studi examin feasibl develop measur reliabl gnp complex ineffici manag system system financi contribut member state vat gnp resourc system simplifi system paradox constitu compon tradit budgetari system base tax revenu connect number comment made procedur estim rectif assess base estim assess base implement budgetari procedur commiss establish estim vat gnp base independ exchang variat nation currenc ecu differ signific differ note compar actual base period vat resourc maximum diverg estim actual base member state gnp resourc diverg resourc financi year determin begin year basi estim commun gnp rectifi year qualiti estim import question forecast procedur involv administr cost preserv current system financi contribut thought replac definit data result close realiti achiev estim data base valu order avoid cyclic short term effect suffici number financi year principl appli system resourc member state set vat system rectif base vat gnp assess base rectifi wai hand correct made basi real assess base end year financi year question paragraph hand multipl correct carri audit commiss commiss judg aspect calcul base incorrect lodg reserv enabl adjust made current financi year previou account period addit member state entitl lodg reserv end financi year reserv vat resourc gnp resourc major concern exhaust gnp reserv stem problem relat statist data calcul base case infring legisl respect applic sixth direct common vat regim court note occas resolut outstand case labori requir addit work take year discuss held member state shown fact commiss declar lift reserv year check year declar commit unrealist notif reserv vat resourc account fact member state assess base reduc cap reserv increas base reason effect work undertaken connect bring improv field statist tax legisl point procedur clear agreement found correct made modifi member state respect contribut commun budget financi year previous correct made back financi year correct gener subject interest arrear charg delai occur resolut outstand case correct assess base connect budgetari imbal account financi year correct adopt definit affect correct time limit imprecis legal framework legal framework govern vat gnp resourc precis exampl adapt regul vat resourc introduct transit regim vat intra commun trade januari commiss consid add provis regul adapt vat system time commiss wish act respons comment court european parliament technic annex plan formalis legal term practic vat assess base determin uniform manner commiss provis propos adopt council involv modif nation base vat resourc withdrew draft regul found council posit adopt data calcul weight averag rate articl regul state nation account calcul weight averag rate year except court point opinion exist european system integr econom account esa presuppos avail member state nation account base refer year time transmiss vat resourc statement provis data esa condit suitabl sourc concept defin inequ determin member state base continu entri resourc account applic provis state resourc paid account open commiss member state member state requir send statement commiss transact work dai practic transmiss statement dai month elaps indic payment date date date entri account vari consider member state result commiss perman inform direct independ manner actual situat asset contrari notion resourc cash manag difficulti payment difficulti budgetari imbal correct detail calcul procedur work commiss make calcul take account principl adopt decis resourc gnp resourc vat resourc cap calcul adjust account current decis resourc practic mean calcul court observ annual report financi year simpler transpar calcul method separ calcul vat resourc financ correct make avoid subsequ complic amount correct financ result substitut effect vat gnp resourc modifi respect share member state account estim definit calcul vulner vat gnp resourc effect loss tax revenu vat gnp resourc commun abil meet expenditur oblig depend degre effici shown nation author collect vat prevent fraud term decis resourc gnp resourc fact compens budgetari imbal event resourc inadequ commiss point differ degre effici effect commun financ tax evas underground econom activ affect vat incom calcul gnp suitabl adjust made affect financi breakdown member state maximum ceil budgetari resourc establish percentag gnp compon vat assess base base taxpay declar direct taxat social secur contribut purpos amount stake case higher vat constitut main reason fraud consequ simultan vat fraud result taxpay account consist vat fraud compon gener loss tax revenu inher risk vat system vat system taxpay principl interest insist invoic deduct vat commiss state vat inher polic tax actual fact taxpay reduc tax base declar shown link tax social charg wai justifi plausibl account event audit mechan deduct input tax induc taxpay declar undu product cost back present formal irreproach document correspond econom realiti actual transact concern fals invoic undu cost difficult detect detail cross check number taxpay view financi stake involv presum conflict interest taxpay guarante complianc tax legisl complianc product factor public spirited effici check clear simpl legisl tax level suppos regul machineri vat system wai assess loss vat incom case vat nation account enabl assess size potenti loss revenu compar tax base calcul nation account declar tax author regist taxpay factor carri indirect assess calcul tax base implicitli declar basi revenu collect procedur involv calcul diverg vat revenu collect call theoret vat approach adopt member state reliabl rule case theoret vat higher actual vat revenu mean guarante nation account includ number transact hidden tax author theoret vat defin vat produc unit liabl pai tax paid accord relev legisl discrep revenu collect theoret vat constitut amount tax revenu lost actual fact factor compar complet homogen figur revenu collect affect bankruptci cancel defer debt correspond revenu paid financi year concern factor account nation account calcul theoret vat base hand theoret vat directli affect exhaust nation account capac reflect taxabl transact figur reason failur updat statist record shortcom statist survei exist unregist worker case turnov underst undeclar commiss note econom activ carri contrari fiscal social legisl account member state estim uniform manner admit underground economi rais inconsider problem fiscal system present problem increas recent decad assess work commiss member state connect respons collect vat resourc commiss carri work field start work gradual extend includ effect vat fraud calcul gnp member state calcul theoret vat assess fraud carri adjust regard calcul gnp estim total fraud fraud complic purchas part work gnp committe figur member state connect work gnp committe differ consider depend method degre exhaust nation account confirm factual level diverg collect vat theoret vat explain fraud diverg provid minim assess phenomenon paragraph assess work court base method commiss depart court replic exercis member state period run court calcul base data nation account drawn member state establish vat assess base forward commiss member state concern period question calcul show consider differ vat collect theoret vat weight basi differ total gnp countri question account total revenu collect member state annual averag approxim mio ecu amount equal present total commun budget state differ consid minim reflect greater lesser exhaust nation account period question court note connect calcul gnp member state requir check exhaust nation account give adequ attent econom transact relat underground economi basi oper complet octob obtain figur repres econom realiti result court calcul compar similar calcul made commiss period note countri cover enquiri time differ percentag revenu collect increas ten year indic vat fraud increas theoret vat exhaust gnp order provid member state uniform framework refer treatment theoret vat revenu nation account commiss plan member state carri work treatment theoret vat revenu simultan conclus exercis exhaust gnp distanc month expect conclus date decis draft decis call comment method propos member state free continu appli condit achiev compar result commiss ensur valid sourc method compar result obtain ensur data complet compar appli member state show equival calcul implicitli includ nation account entitl exempt exercis requir term articl draft decis connect rememb commiss direct eec euratom commiss decis ec euratom februari state adjust ensur exhaust gnp back calcul commiss posit check calcul draft commiss decis requir member state make distinct fraud complic purchas fraud complic defin perpetr econom activ unit list statist record carri transact collect pai vat real econom world distinguish type fraud clear cut fashion difficult establish price paid transact correspond market price vat purchas make profit price paid seller equival price inclus vat depend equilibrium price suppli demand distinguish fraud purchas complic fraud complic rais difficulti member state commiss evad draft decis regist taxpay involv fraud complic discuss gnp committe shown question actual fact regist unregist taxpay alik agreement purchas carri sale exclus vat intend final consumpt conniv increas tax deduct right unduli assess intermedi cost fals invoic question aris nation account adequ account fraud perpetr regist taxpay commiss decis debat gnp committe provid partial answer conclus question address made continu financ budget accept condit vat gnp resourc system character problem consist transpar oper shortcom address discuss urgent viewpoint enlarg european union structur oper current system detail tradit budgetari system base tax revenu disproportion relat natur vat gnp resourc system financi contribut call innumer complic current system presenc form revenu correct constitut anomali system conceptu basi consist identifi benefit member state gain membership union calcul differ monei pai receiv question fontainebleau european council suggest imbal correct expenditur polici actual fact time polit budgetari choic made council parliament involv role budgetari author moment direct effect commun fund includ geograph tax evas grow alarm fashion fought foremost member state directli affect establish vat gnp assess base affect calcul gnp gnp resourc ambigu clear situat vat resourc start tax realiti natur financi contribut avoid resourc base taxabl consumpt citizen raison ëtre base directli tax base declar taxpay account factor make loss tax resourc endow union suitabl correct instrument regard gnp fact link gnp resourc date form gnp version esa recent develop show make imposs mirror contributori capac member state guarante equival sourc method calcul procedur member state mean gnp evalu light instrument measur qualiti nation account instrument ensur gnp enjoi legitimaci put european union requir choic made consist transpar system histori financ european commun suffici long provid specif exampl practic experi regard system develop futur debat provid clear definit natur resourc alloc commun budget court point choic implic choic neutral member state commiss court feel precept system financ state consist natur resourc select method collect audit system simpl practic relat member state abil pai transpar accord natur resourc chosen stabl system audit system select guarante fund need financ commun polici long term repeat legal framework avoid recent past framework decis resourc chang time ten year lastli system offer guarante procedur make reliabl audit stake confid call financ possibl account taxpay function complianc object base report adopt court auditor luxembourg court meet court auditor bernhard friedmann presid data budgetari implement annex no ii opinion court auditor assess system resourc introduc light conclus edinburgh european council document publish offici journal opinion drawn request european parliament main stage develop system financ commun annex iv council decis ecsc eec euratom april oj oj oj financi year estim data establish start year actual data forward half year vat resourc council regul oj gnp resourc council direct eec euratom februari oj articl council decis ec euratom octob oj outlook financ commun budget green paper novemb ec bulletin supplement paragraph commiss propos base subject vat paid commun final februari procedur laid council regul eec euratom ecsc decemb oj subsequ amend confirm council regul eec euratom oj subsequ amend regul gave free choic current method method theoret equival base return taxpay member state initi opt method subsequ join member state appli revenu base method point final februari final march page final march final march final march articl treati sign oporto method calcul penalti provid articl ec treati oj final march pp commiss studi budgetari contribut expenditur european union budgetari balanc rel prosper member state octob page council decis ec euratom octob oj limit remain applic current decis resourc amend annual report court auditor financi year paragraph oj detail amend introduc esa commiss decis ec euratom februari oj version esa introduc council regul ec june articl oj council document final octob articl council regul ec februari oj recit council regul ec februari state paragraph gnp deriv gdp articl council regul ec februari oj commiss declar minut council meet occas adopt regul distribut indirectli measur financi intermedi servic context european system nation region account sec council document januari commiss aim notion rel prosper determin situat citizen countri region comparison averag european union commiss studi budgetari contribut budgetari balanc rel prosper member state octob notion alloc expenditur procedur calcul correct favour unit kingdom final februari sec june document xix essenti correspond budgetari expenditur favour member state minor budget head commiss studi budgetari contribut expenditur union budget balanc rel prosper member state octob pp unido guidelin project evalu vienna leontief input output econom oxford univers press ny cheneri interindustri econom willei amp son ny chervel le gall manuel évaluat économiqu de projet la méthode de effet ministèr de la coopérat pari costa interdipendenz industriali programmazion regional franco ang milano data refer year court statement assur financi year tabl oj detail present gnp viewpoint respect compon direct eec euratom notion reliabl defin council regul ec februari commun statist oj reliabl fact commun statist reflect close realiti meant repres articl annual report court auditor financi year paragraph oj decis april articl council regul decemb financi contribut member state appli vat system base gnp share sum gnp member state refer year period year preced budget year question council sixth direct eec oj subsequ amend annual report court auditor financi year paragraph oj annual report court auditor financi year paragraph oj annual report court auditor financi year paragraph oj annual report court auditor financi year paragraph annual report court auditor financi year paragraph oj annual report court auditor financi year paragraph commiss repli thereto council regul oj annual report court auditor financi year paragraph oj decis european parliament novemb discharg financi year paragraph oj final decemb oj paragraph council regul articl oj annual report court auditor financi year oj paragraph sec final februari member state calcul vat repres quarter amount paid tax taxpay fraud aim pai vat sale commiss case normal vat mechan stage payment limit gain fraudul trader amount vat due ad declar suppli reclaim vat purchas custom requir invoic subsequ basi deduct control administr opportun awar exist respect vat system inher polic detail technic descript commiss programm common vat system annex doc eurostat cpnb doc xix para doc eurostat cpnb commiss decis ec euratom februari fourth recit oj final novemb final april definit gnp committe fraud complic occur buyer pai seller price transact inclus vat seller subsequ declar transact pai relev tax contrast fraud complic transact take place exclus vat type fraud make vat fraud committe consist repres member state respons assist commiss verif calcul gnp set council direct ec euratom februari harmonis establish gnp market price oj concern data establish weight averag rate court compar theoret vat net revenu statement vat resourc vat charg product nomenclatur european system integr econom account differ observ remain substanti commiss decis ec euratom septemb oj deadlin octob austria finland sweden oj definit note annex gt refer graphic gt annex ii gt refer graphic gt annex iii gt refer graphic gt annex iv main stage develop system resourc gt tabl gt commiss repli gener comment commiss agre court emphasi aspect present resourc system vat resourc mechan correct budgetari imbal commiss see contradict interpret vat cap rule introduc recent year vat contribut consid tax individu cap vat base cap vat base logic vat contribut effect nation contribut commiss see correct mechan favour unit kingdom anomali commiss take note court view comment oper resourc system view import contribut emerg debat futur charact financ system explor altern possibl commiss opportun stress present system work gener system weak singl court larg result inevit polit compromis specif comment financ commun budget vat resourc paragraph court express concern vat resourc reli substanti statist method result common fiscal realiti correct partial view emphasis aspect process argu opposit vat resourc base princip fiscal data constitut base statist method appli order arriv harmonis base statist data plai role admittedli import calcul weight averag rate case import relationship categori submit rate absolut level vat receipt determin monitor vat gnp assess base data vat gnp base budget determin provision contribut member state respons establish data rest commiss commiss exchang view solicit advic member state formal forum exchang place advisori committe resourc acor limit distort current system contributori capac member state gnp gross nation product gdp gross domest product circumst reflect primarili data avail inconsist gdp case eea partli reflect unavail gnp data small open economi liechtenstein order consist stabil pact gdp articl treati prefer fundament gnp gdp plai lesser role case ireland luxembourg net factor incom abroad substanti cap vat assess base commiss share concern court relat inconsist implicit cap vat base vat resourc gener consid perform poorli judg criterion equiti gross budget contribut consid replac limit undesir aspect cap reduct vat call uprat twofold gnp court commentari doubl gnp point commiss regret situat express dissatisfact occas essenti data determin eu activ sensit area budget contribut import statist calcul vat gnp resourc figur quot court adjust made elimin effect differ vat system member state minor compar global base council adopt commiss propos area commiss propos futur measur contribut reduc differ nation vat regim measur data qualiti commiss consid examin undertaken regularli servic applic rule govern nation account estim ensur correct satisfactori applic gnp direct commiss recognis research evalu qualiti macroeconom aggreg satisfactori partli respons launch research project analysi evalu qualiti nation account aggreg studi commiss eurostat area conduct nation statist offic itali istat uk offic nation statist on result discuss gnp committe june result estim assess base larg forecast error mention court refer unstabl econom period cover peak high growth cycl half recess recoveri commiss believ forecast budgetari variabl constitut method determin provision contribut member state reli simpli past averag greater accuraci justifi extra effort requir commiss introduc supplementari amend budget sab year review forecast involv recent data procedur undoubtedli improv accuraci forecast provision contribut rectif base commiss examin possibl introduc altern system control minimis elimin complet unnecessari work system reserv estim vat base rel gnp cap threshold adapt regul vat resourc commiss withdraw propos member state express opposit regul propos order give legal form method calcul appli practic data calcul weight averag rate articl regul data year except gener rule condit nation account year conform esa except justifi problem data year statement vat assess base commiss juli year gnp data commun octob recent except type made germani statist problem relat german reunif except appli present concern portug reason court gave paragraph cap except effect determin vat resourc portug pai esa data insuffici suffici detail compon weight averag rate war correctli calcul sourc sector trade statist data vari countri give precis definit data calcul war correctli avoid differ fix vat assess base member state entri resourc account commiss awar exist differ practic area approach member state request uniform inform standardis form vulner vat gnp resourc effect loss tax incom vat gnp resourc commiss agre emphasi court place vulner vat fraud implic measur nation harmonis vat base import stress unrecord econom activ asymmetr implic vat receipt gnp statist case vat fraud record result reduct vat receipt nation vat base ceteri paribu nation contribut resourc hand nation statist servic adjust nation account aggreg record econom activ extent success gnp figur affect exist unoffici economi inher risk vat system commiss agre possibl fraud exist case vat taxat compar tax system vat taxat import element polic wai assess loss vat incom remark court annual report financi year commiss step monitor close evolut member state vat revenu result bilater discuss subsequ place member state discuss meet deputi director gener indirect taxat march occas member state concur oper procedur propos commiss automat transmiss commiss inform vat receipt reason explain evolut theoret vat exhaust gnp draft commiss decis treatment vat fraud nation account demand effect member state make distinct complic complic buyer commiss assum fraud complic concern establish regist hypothesi accept regist establish circumst engag vat fraud complic case evalu vat fraud complic sens draft decis diminish vat fraud complic base fals receipt produc effect propos method calcul correspond maxim estim essenti stress increas theoret vat work underground economi translat gener equival increas fraud complic result type calcul effect estim vat fraud complic