EN: VAT resources [T40108]
FI: alv-varat [T40108]
DE: MWSt.-Eigenmittel [T40108] FR: ressources TVA [T40108] EN: VAT own resource [T60948] DE: MwSt.-Eigenmittel [T60948] FI: alv:oon perustuvan oman vara [T60948] FR: ressource propre fondée sur la TVA [T60948] EN: VAT-based own resource [T60948] FI: alv:oon perustuvan oman vara [T60948] DE: MwSt. basierenden Eigenmitteln [T60948] FR: ressource propre fondée sur la TVA [T60948] Vaid saksa keeles on samasugune nüansivahe nagu inglise keeles, sisuliselt tähistavad kõik kolm ingliskeelset keelendit üht ja sama mõistet. Eesti keeles võib keelendi 'VAT-based own resource' puhul kasutada keelendit 'käibemaksupõhised omavahendid'. {17.09.2002}
Provision should be made, as regards the own resources accruing from value added tax, hereinafter called 'VAT resources', referred to in Article 2 (1) (c) of the said Decision, for Member States to make available to the Community, in the form of constant monthly twelfths, the own resources entered in the budget and subsequently to adjust the amounts made available in accordance with the actual base of VAT resources as soon as it is fully known.
The use of data based on the new European system of integrated economic accounts (ESA 95) for the purpose of determination of the VAT-based own resource has no impact on the level of own resources and their balance between the Member States.
ESA second edition data are no longer available in the level of detail required for the determination of the VAT own resource.
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