Translation of "Comptabilité des charges par nature " (French → English) :

123. The procedure referred to in this Article may also be applicable in the case of a dependant who lodges an application after he/she has, in accordance with Article 6(3)(4), consented to have his/her case be part of an application made on his/her behalf. In this case the preliminary examination referred to in paragraph 3 of this Article will consist of examining whether there are facts relating to the dependant’s situation which justify a separate application.

7. The procedure referred to in this Article may also be applicable in the case of a dependant who lodges an application after he/she has, in accordance with Article 6(3), consented to have his/her case be part of an application made on his/her behalf. In this case the preliminary examination referred to in paragraph 3 of this Article will consist of examining whether there are facts relating to the dependant’s situation which justify a separate application.

Budget Commissioner Michaele Schreyer welcomed the adoption of the plan: "Today's action plan is the latest step in this long term strategy of modernisation: it maps the Commission's progress towards the wholesale implementation of the most up-to-date public sector accounting standards by 2005, taking into account all the constraints and necessary detailed changes.

Michaele Schreyer, Commissioner for Budget, declared that "the Commission's accounting framework is based on cash accounting and is moving, in common with public administrations in some member states, towards more commercial-style (accrual) accounting practices required by the new Financial Regulation to be put in place for the year 2005".

Moreover, the European Commission today appointed Mr. Marc Oostens, Commission official of Belgian nationality, born the 30 September 1948, currently Head of Unit in DG Employment, as director in DG Budget responsible for execution of the budget and for the Commission's internal accounting.

15. Equality of treatment must be approached as a single concept, the definition of which results from a joint analysis as the following three elements. - equality by trader: the tax obligations of traders must be the same, whatever the place of origin (e.g. the place of departure of the transport) and whatever the place of destination (e.g. the place of arrival of the transport) of the goods or services they supply. - equality by transaction: the tax charge on a transaction as well as the obligations associated with carrying out this operation (accounting systems, invoices, declaration) must be the same in a given place, whether the goo ...[+++]ds or services are supplied by a trader of that Member State, by a trader of another Member State or by a trader of a third country. - objectivity in the conditions applying VAT: operations subject to VAT are defined on the basis of criteria relating to the VAT status of the supplier and the nature of his sales.