Commission Implementing Regulation (EU) 2023/2493 of 15 November 2023 on the trea... (32023R2493)
Commission Implementing Regulation (EU) 2023/2493 of 15 November 2023 on the treatment for national accounts purposes of the non-collected VAT due to VAT fraud and due to insolvency (the discrepancy between theoretical VAT receipts and actual VAT receipts) for the application of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices
- COMMISSION IMPLEMENTING REGULATION (EU) 2023/2493
- of 15 November 2023
- on the treatment for national accounts purposes of the non-collected VAT due to VAT fraud and due to insolvency (the discrepancy between theoretical VAT receipts and actual VAT receipts) for the application of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices
- (Text with EEA relevance)
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
- ANNEX
- Calculation of theoretical VAT receipts
- Calculation of the discrepancy between theoretical VAT receipts and VAT receipts actually collected and its analysis
- Recording of non-collected VAT in national accounts
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