Considerations on COM(2021)776 - Amendment of Regulation (EU) No 549/2013 and repeal of 11 legal acts in the field of national accounts

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dossier COM(2021)776 - Amendment of Regulation (EU) No 549/2013 and repeal of 11 legal acts in the field of national accounts.
document COM(2021)776 EN
date March 15, 2023
 
(1) Regulation (EU) No 549/2013 of the European Parliament and of the Council  6 , which established the revised European System of Accounts (ESA 2010), contains the reference framework of common standards, definitions, classifications and accounting rules for drawing up the accounts of the Member States for the statistical requirements of the Union, in order to obtain comparable results between Member States.

(2) Annex A to Regulation (EU) No 549/2013 provides for the methodology for the drawing up of the accounts of the Member States.

(3) During the application of Regulation (EU) No 549/2013, minor textual inconsistencies have been identified in Annex A to that Regulation, and those inconsistencies should be corrected.

(4) Annex B to Regulation (EU) No 549/2013 (the “transmission programme”) provides for a set of tables of national accounts data to be transmitted for Union purposes within specified time limits.

(5) The transmission programme of national accounts data should be updated to take into account changing user needs and new policy priorities, and the development of new economic activities in the Union.

(6) The 49th Session of the United Nations Statistical Commission considered and endorsed the revised classification for the Classification of Individual Consumption by Purpose (COICOP 2018), as the internationally accepted standard. Regulation (EU) No 549/2013 makes reference to the previous classification (COICOP 1999) in both Annex A and Annex B, and therefore those references should be updated.

(7) Regulation (EU) No 549/2013 should therefore be amended accordingly.

(8) Following the entry into force of Regulation (EU) No 549/2013 and of Regulation (EU) 2019/516 of the European Parliament and of the Council 7 , eleven legal acts based on the previous European System of Accounts, established by Council Regulation (EC) No 2223/96 8 , are no longer relevant. The measures set out in this Regulation should replace those of Regulations (EC) No 359/2002 9 , (EC) No 1267/2003 10 , (EC) No 1392/2007 11 , (EC) No 400/2009 12 , (EC) No 1221/2002 13 , (EC) No 501/2004 14 and (EC) No 1161/2005 15 of the European Parliament and of the Council, Council Regulation (EC) No 1222/2004 16 and Regulation (EC) No 264/2000 17 and Decisions 2002/990/EC 18 and 98/715/EC of the Commission 19 .  Those acts should therefore be repealed.

(9) This Regulation shall enter into force on 1 September 2024 to coincide with the agreed timing for harmonised national accounts benchmark revisions in Member States. This does not prevent Member States from compiling their statistics in accordance with the amended annexes before that general application date.

(10) Since the objective of this Regulation, namely the creation of common statistical standards that permit the production of harmonised national accounts data, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve that objective.

(11) The European Statistical System Committee has been consulted.