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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 article 7 CELEX: 01989R1553-20210101 1. By 31 July of each year, Member States shall send the Commission a statement of the total amount of the base for the VAT-based own resource for the previous calendar year, determined in accordance with Article 3, to which the uniform call rate referred to in Article 1 is to be applied. 2. The statement referred to in paragraph 1 of this Article shall contain all the data used to determine the base that are required for the inspections referred to in Article 2(4) of Council Regulation (EU, Euratom) 2021/768 (). 3. The data used to determine the base for the VAT-based own resource shall be the most recent data available when the statement is produced. 4. Member States may request an extension of the time limit referred to in paragraph 1 of this Article if exceptional circumstances beyond their control make it impossible to perform the calculations in accordance with Article 3 and therefore to adhere to that time limit. Such a request shall be made to the Commission in writing and shall set out the reasons for the exceptional circumstances. |
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 article 7 CELEX: 01989R1553-20210101 5. The Commission, after examining the request referred to in paragraph 4 of this Article, may grant a single extension of the time limit referred to in paragraph 1 of this Article for a maximum of two months. The Commission shall report the number of requests and its corresponding decisions to the committee referred to in Article 13(1) on an annual basis. |