Commission Implementing Regulation (EU) 2023/2493of 15 November 2023on the treatment for national accounts purposes of the non-collected VAT due to VAT fraud and due to insolvency (the discrepancy between theoretical VAT receipts and actual VAT receipts) for the application of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices(Text with EEA relevance)

32023R2493

European Union