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Implications of Council Directive 2011/85/EU on the collection and dissemination of fiscal data
The Enhanced Economic Governance package (the so-called "six pack”, composed of five Regulations and one Directive) was adopted by the European Parliament and Council in November 2011. Among other statistical implications, this package includes some legal requirements which have implications on the collection/dissemination of fiscal data and statistics.
In particular, the
Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Member States set the requirements (Articles 3 and 14 of the Directive) related to timely and regular public availability of
(i) monthly (
mensal) and quarterly (
trimestral) fiscal data for all sub-sectors of general government, as well as on the availability of data on
(ii) contingent liabilities and other indicators which may indicate potential impact on the general government deficit and/or debt.
Cash-based fiscal data (i)
– Monthly and quarterly series
 | | Mensal | 31/05/2023 | | | Trimestral | 31/03/2023 |
|
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Contingent liabilities and other indicators (ii)
 | | Anual | 30/12/2022 | | | Anual | 30/12/2022 | | | Anual | 30/12/2022 | | | Anual | 31/10/2022 | | | Anual | 31/10/2022 |
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Methodological reconciliation table
Methodology used for the transition between data based public accounting and based on the
European System of Accounts (ESA 95) data, in accordance with the provisions of
Article 3 Directive 2011/85/EU of the Council of 8 November 2011.
| | 31/03/2023 |  | | 27/12/2013 |
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