Article 16
Open ↗Member States shall analyse the feasibility of using fiscal audits to improve the exhaustiveness of GDP estimates. This analysis shall be carried out at least every five years, starting with the 2025-2029 GNI verification cycle.
Source
Commission Implementing Regulation (EU) 2025/2251 CHAPTER 6 — Investigating the use of information from fiscal audits for improving the exhaustiveness of GDP estimates
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 17
Open ↗1. Member States shall describe the results of the analysis referred to in Article 16 in the GNI Inventory, starting with the GNI Inventory following the 2025-2029 GNI verification cycle. 2. This description shall conclude whether the fiscal audit information may be used to make adjustments for misreported production and income (quantitatively) or to determine the patterns of such misreporting (qualitatively). 3. If exhaustiveness adjustments are made based on the fiscal audits (quantitative use), the description shall explain the manner of adapting the information derived from the fiscal audits to fit this purpose, and the value of the adjustments shall be stated. 4. If fiscal audits are used qualitatively, the description shall explain the manner in which the identified patterns of misreporting are applied to exhaustiveness adjustments derived from other exhaustiveness methods. If fiscal audits are not used in the exhaustiveness work, the description shall explain the underlying reasons.
Back to Commission Implementing Regulation (EU) 2025/2251 — full text
Articles on this page are reproduced verbatim from official open data. See the attribution line.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
What to look at next
Commission Implementing Regulation (EU) 2025/2251, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislationEU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearEuropean Union: what this database coversWhich datasets are here, which official source they come from, and how current they areEuropean Union overview