ker Direktiva Sveta 89/130/EGS, Euratom z dne 13. februarja 1989 o uskladitvi izračunavanja bruto nacionalnega proizvoda v tržnih cenah (BNPtc) fn določa, da je BNPtc lahko primerljiv le, če se uporabijo opredelitve in računovodska pravila Evropskega sistema integriranih ekonomskih računov, in ker Uredba Sveta (EGS, Euratom) št. 1553/89 z dne 29. maja 1989 o dokončnih enotnih ureditvah za zbiranje lastnih virov iz davka na dodano vrednost fn določa, da se za izračun tehtane povprečne stopnje DDV obdavčljive transakcije razčlenijo s pomočjo nacionalnih računov, pripravljenih v skladu z Evropskim sistemom integriranih ekonomskih računov, ter ker bi bilo treba za tiste instrumente in v smislu Uredbe Sveta (ES) št. 3605/93 z dne 22. novembra 1993 o uporabi Protokola o postopku v zvezi s čezmernim primanjkljajem fn, Sklepa Sveta 94/728/ES, Euratom, z dne 31. oktobra 1994 o sistemu lastnih virov Evropskih skupnosti fn in Odločbe Sveta 94/729/ES z dne 31. oktobra 1994 o proračunski disciplini fn, zagotoviti prehodno obdobje za izvajanje sistema, določenega s to uredbo,
Whereas Council Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonization of the compilation of gross national product at market prices (GNPmp)(3) stipulates that GNPmp can be comparable only if the definitions and accounting rules of the European System of Integrated Economic Accounts are applied, and whereas Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(4) provides that, in order to calculate the weighted average rate of VAT, the breakdown of transactions liable to tax shall be effected by means of national accounts prepared in accordance with the European System of Integrated Economic Accounts, and whereas for those instruments, and in the context of Council Regulation (EC) No 3605/93 of 22 November 1993 on the application of the Protocol on the excessive deficit procedure (5), Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the European Communities' own resources (6) and Council Decision 94/729/EC of 31 October 1994 on budgetary discipline (7), a transitional period for implementing the system set up by this Regulation should be provided,