19. 3. 94 Official Journal of the European Communities No L 77/51 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 22 February 1994 on measures to be taken for the implementation of Council Directive 89/130/EEC, Euratom on the harmonization of the compilation of gross national product at market prices (94/168/EC, Euratom) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to the Treaty establishing the European Atomic Energy Community, Having regard to Council Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonization of the compi- lation of gross national product at market prices (), 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 () stipulates that: — the VAT own resources base shall be calculated by using national accounts figures (Article 4), — the Commission shall ascertain that the data used and calculations made are appropriate (Article 11), — Member States shall provide the Commission with the necessary information (Article 12); Whereas Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities own resources (}) stipulates that the Commission shall each year inspect the aggregates provided for errors in compila- tion and that Member States shall take all steps required to facilitate inspection measures ; () OJ No L 49, 21. 2. 1989, p. 26. () OJ No L 155, 7. 6. 1989, p. 9. () OJ No L 155, 7. 6. 1989, p. 1. Whereas the declaration by the Council and the Commis- sion, recorded in the minutes of the Council, on the occa- sion of the adoption of Directive 89/130/EEC, Euratom, has indicated that the committee set up by Article 6 of the said Directive, hereinafter called the ‘GNP Committee’, should concentrate its work on improving the degree of coverage of the so-called parallel economy in the national accounts; ' Whereas the coverage of economic activity carried on in contravention of tax and social security legislation in Member States’ estimates of gross national product at market prices, hereinafter called ‘GNPmp’, is at present non-uniform ; Whereas the notion of the population of production units is relevant for the calculation of GNPmp, irrespective of which of the three approaches to gross domestic product at market prices, hereinafter called ‘GDPmp’, is applied ; Whereas the notion of the employment underlying GDPmp is pertinent to GDPmp compilations from the output and the income side; whereas all the Member States apply at least one of these two approaches to GDPmp; Whereas demographic sources (population censuses, the Community labour force survey) constitute an efficient means of validating the employment underlying GDPmp ; Whereas nine Member States have conducted population censuses in 1990/91 and the other Member States were able to submit comparable data based on regnsters and/or sample surveys ;