Activites

• 2000/11/17 Final act published in Official Journal
  • Regulation 2000/2516
  • OJ L 290 17.11.2000, p. 0001
• 2000/11/07 Final act signed
• 2000/11/07 End of procedure in Parliament
• 2000/10/03 Decision by Parliament, 2nd reading
  • T5-0412/2000 summary

    The report drafted by Gorka KNORR BORRAS (Greens/EFA, Sp) concerning the European system of national and regional accounts, was adopted by the European Parliament. �

• 2000/10/02 Debate in Parliament
  • Debate in Parliament
• 2000/09/13 Vote in committee, 2nd reading
  • A5-0230/2000
• 2000/07/06 Committee referral announced in Parliament, 2nd reading
• #2279
• 2000/06/26 Council Meeting
  • 08276/2/2000 summary

    The common position follows the main approach of the Commission proposal. The changes in the common position as compared to the Commission proposal are as follows: - the amendment concerning the changing of the title of the regulation by replacing the term 'clarifying' with 'amending', is included in the common position in substance but with slightly modified drafting taking into account the Interinstitutional Agreement on common guidelines for the quality of drafting of Community legislation. With regard to the recitals, they have been adapted following the modifications to the Commission proposal. In order to clarify the text, the Council has deleted one recital and amended another by making it clear that it is necessary to refer the clarifications concerning the recording of taxes and social contributions in ESA 95 to the European Parliament and to the Council as these clarifications modify basic concepts. In addition, the Council has included a new recital in order to clarify the role of the various committees. In conclusion, the Council considers that all modifications introduced by the Council in its common position are fully in line with the objectives of the proposed Regulation. This aims to ensure that, whichever statistical sources are used, the Member States are placed on an equal footing. The common position includes the substance of the most of the amendments to the enacting terms as proposed by the European Parliament.�

• 2000/04/13 Debate in Parliament
  • Debate in Parliament
  • T5-0175/2000 summary

    The European Parliament adopted its opinion on the proposal for a Regulation concerning the clarification of principles for recording taxes and social contributions. Parliament's rapporteur was Mr. Gorka Knörr Borras (Green/EFA, E). Parliament's amendments included: - the need for the establishment of clear criteria to make it possible for accounts in the various Member States to be homogeneous; - an additional stated purpose of this Regulation is to ensure that ESA 95 data can be used for determination of the VAT own resource; - in regard to Article 3a, if assessments and declarations are used, the amounts shall be adjusted by a coefficient reflecting assessments never colected, but alternatively, a transfer of capital may be recorded to the sectors affected by the volume of such adjustments. The coeeficients shall be estimated on the basis of past experience and present and future expectations in respect of assessed amounts never collected; - Member States may ask the Commission for a transition period of no more than two years in which to bring their accounting systems into line with this Regulation.�

• 2000/03/22 Vote in committee, 1st reading/single reading
  • A5-0073/2000
• 1999/10/29 Committee referral announced in Parliament, 1st reading/single reading
• 1999/10/18 Legislative proposal published
  • COM(1999)0488 summary

    PURPOSE : to clarify Council Regulation no 2223/96/EC relating to the European System of National and Regional accounts in the Community (SEC 95) concerning the principles for recording taxes and social contributions. CONTENT : In this proposed Regulation put forward by the Commission that the taxes and the social contributions recorded in the system do not include the amounts not liable to be collected, and that, as a consequence, taxes and social contributions recorded on the basis of causal fact are, over a period of reasonable duration, equivalent to the corresponding amounts effectively collected. This proposal, which is the result of a number of consultations with the Member States, is in line with the measures in the manual on public finances which the International Monetary Fund is currently developing. Nevertheless, given the impossibility of reaching a unanimous compromise, this proposal is being submitted to examination by the European Parliament and the Council.�

  • DG [{'url': 'http://epp.eurostat.ec.europa.eu/portal/page/portal/eurostat/home', 'title': 'Eurostat'}],

Documents

• Legislative proposal published: COM(1999)0488
• Committee report tabled for plenary, 1st reading/single reading: A5-0073/2000
• Debate in Parliament: Debate in Parliament
• Decision by Parliament, 1st reading/single reading: T5-0175/2000
• Council position published: 08276/2/2000
• Committee recommendation tabled for plenary, 2nd reading: A5-0230/2000
• Debate in Parliament: Debate in Parliament
• Decision by Parliament, 2nd reading: T5-0412/2000
• : Regulation 2000/2516
• : OJ L 290 17.11.2000, p. 0001

History

(these mark the time of scraping, not the official date of the change)