4, litra b), i afgørelse 2000/597/EF, Euratom skal de nye medlemsstaters reducerede momsgrundlag beregnes på grundlag af to tredjedele af deres ikke-reducerede momsberegningsgrundlag og to tredjedele af deres BNI.  
For the purposes of determining the frozen rate for 2004 according to Article 2(4)(b) of Council Decision 2000/597/EC, Euratom the capped VAT bases of the new Member States shall be calculated on the basis of two thirds of their uncapped VAT base and two thirds of their GNI.  