1999/0200(COD)COM(1999)488

Regulation on Recording of Taxes and Social Contributions

Proposal for a EUROPEAN PARLIAMENT AND COUNCIL REGULATION clarifying Council Regulation (EC) No 2223/96 as concerns principles for recording taxes and social contributions

Stage: In force, reached 17 Nov 2000
In force: In force since 7 Dec 2000 · CELEX 32000R2516
Procedure: Regulation · Ordinary legislative procedure
Last activity: 7 Dec 2000

2 acts

Delegated and implementing acts beneath it

By status: 2 published.

Act	Kind	Status	Adoption
Granting Portugal a transitional period to bring its accounting systems into line with Regulation (EC) No 2516/2000 of the European Parliament and of the Council	Commission · Decision	Published
Granting Denmark a transitional period to bring its accounting systems into line with Regulation (EC) No 2516/2000 of the European Parliament and of the Council	Commission · Decision	Published

Titles link to EUR-Lex where the act has been published.

12 documents

Documents

Newest first. Each opens at its source.

OJ C 178 22.06.2001, p. 0023-0053Commission · 22 Jun 2001
OJ C 146 17.05.2001, p. 0005Commission · 17 May 2001
OJ C 040 07.02.2001, p. 0161-0438Commission · 7 Feb 2001
OJ C 378 29.12.2000, p. 0004Commission · 29 Dec 2000
Text adopted · OJ L 290 17.11.2000, p. 0001Commission · 17 Nov 2000
Text adopted · Regulation 2000/2516Commission · 7 Nov 2000
OJ C 245 25.08.2000, p. 0001Commission · 25 Aug 2000
OJ C 075 15.03.2000, p. 0019Commission · 15 Mar 2000
Report · A5-0073/2000Parliament
Report · A5-0230/2000Parliament
Text adopted · T5-0175/2000Parliament
Text adopted · T5-0412/2000Parliament

Summary

Generated

Regulation (EC) No 2516/2000 amends ESA 95 so that recorded taxes and social contributions exclude amounts unlikely to be collected, keeping government net lending/borrowing comparable across Member States. Member States apply country-specific adjustment coefficients, cleared with Eurostat, or time-adjust cash receipts.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 20 Oct 2026. Something wrong on this page? Report an error.

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