Article 49

The introduction of the provisions of the Schengen acquis concerning the Schengen information system for a State other than those referred to in Article 25 (hereinafter referred to as ‘other State’) shall entail:

1. (a)

   readjustment of the share of contributions of the States referred to in Article 25 as laid down in Article 26;

2. (b)

   adjustment of the contributions of the States referred to in Article 25 in order to establish the contribution payable by the other State to the operation of Sisnet for the whole of the current financial year;

3. (c)

   F1adjustment of the contributions of the States referred to in Article 25 in order to establish the proportion of earlier SISNET installation costs to be borne by the other State. This percentage shall be calculated on the basis of the ratio of the VAT resources paid by the other State to the total VAT resources of the European Communities for the preceding financial year. If no data on VAT resources is available, the adjustment of contributions shall be calculated on the basis of the share of each Member State concerned in the total GDP of all the Member States referred to in Article 25. The percentage contribution shall be the subject of a ‘ credit note ’ to the States referred to in Article 25, for an amount pro rata to their share as calculated in accordance with Article 26.