Notes with concern the misgivings of both the Court of Auditors and the Commission that the VAT system is seriously affected by fraud although this does not necessarily lead to losses to the Community budget. Points to the fact that Member States identified EUR 534 million worth of fraud and irregularities in 2000, corresponding to 3.5% of own resource revenue that year, though mainly explicable by the case of New Zealand butter in the UK which accounts for half of the total; notes that Greece was alone in not informing the Commission of any irregularity detected that year in the area of own resources and questions whether this is due to a 100% clean record, late transmission of data or that irregularities simply went undetected;
Kyseisen direktiivin # artiklan # kohtaa ja # artiklan # kohdan kolmatta alakohtaa sovellettaessa jäsenvaltioille suositellaan, että ne noudattavat periaatetta, jonka mukaan rahastoyhtiö tai sijoituspalveluyritys ei yleensä saa käyttää itse kehitettyihin indekseihin perustuvia rahoitusjohdannaisia, joilla pyritään kiertämään # artiklan mukaisia liikkeeseenlaskijaa koskevia keskittymärajojanot-set not-set