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
Proposed act with possible EEA relevance
Act under scrutiny by EEA EFTA
Draft Joint Committee Decision (JCD) under consideration
Entry into force of Joint Committee Decision (JCD) pending
Incorporated into the EEA Agreement and in force
Incorporated into the EEA Agreement but no longer in force
Legal status
EU legal act marked as EEA relevant by the EU and under scrutiny for incorporation into the EEA Agreement by Iceland, Liechtenstein and Norway Area (EEA Agreement)
XXI Statistics
Legal documents
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
Durchführungsverordnung (EU) 2023/2493 der Kommission vom 15. November 2023 über die Behandlung — für die Zwecke der Volkswirtschaftlichen Gesamtrechnungen — der durch MwSt.-Betrug und Insolvenz bedingten MwSt.-Lücke (der Differenz zwischen dem theoretischen und dem tatsächlichen MwSt.-Aufkommen) für die Anwendung der Verordnung (EU) 2019/516 des Europäischen Parlaments und des Rates zur Harmonisierung des Bruttonationaleinkommens zu Marktpreisen
History
15.11.2023
Adoption date in the EU
06.12.2023
Compliance date in the EU
Disclaimer: EEA-Lex is provided for information purposes only. The information is not guaranteed or promised to be current or complete and is not intended to replace any applicable legal sources.