the VAT own resources base

[tar]

Whereas Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (2) stipulates that:
- the VAT own resources base shall be calculated by using national accounts figures (Article 4),
- the Commission shall ascertain that the data used and calculations made are appropriate (Article 11),
- Member States shall provide the Commission with the necessary information (Article 12);