For the purposes of applying Article 2 (1) to transactions carried out by taxable persons whose annual turnover exceeds ECU 10 000 but who are exempted under Article 24 (2) of Directive 77/388/EEC and to the cases referred to in paragraph 2, Member States shall determine the VAT resources base from the returns to be made by taxable persons in accordance with Article 22 of that Directive or, where there is not return or the return does not contain the necessary information, from appropriate data such as other tax returns, professional accounts or complete statistical series.
Za namene uporabe člena 2(1) za transakcije davčnih zavezancev, katerih letni promet presega 10 000 ECU, vendar so oproščeni davka v skladu s členom 24(2) Direktive 77/388/EGS, in za primere iz odstavka 2, države članice določijo osnovo za sredstva DDV iz davčnih prijav davčnih zavezancev v skladu s členom 22 navedene direktive ali, če ni prijave ali če prijava ne vsebuje potrebnih podatkov, iz ustreznih podatkov, kot so druge davčne prijave, poslovna poročila ali popolna statistična poročila.