Compensating products returning after outward processing and VAT suspension in case of end-use B04

for holdings subject to the agricultural system (or similar systems (2)) and returning values in money terms without VAT, and for holdings subject to the normal system in Member States where VAT on products includes compensation of a different nature (e. g. compensation for currency revaluation):

The Member States in which this method is used should provide annually, with the computer media containing the year's accounting data, a list of VAT rates applied during the year for each item of the farm return.

In these circumstances, return to the previous situation may be considered for both the Republic of Austria and the Portuguese Republic, provided that application of the derogations is limited to the transitional period referred to in Article 281 of the sixth VAT Directive.

The same applies if purchases and sales in the farm return are entered with VAT included.

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.