This is the best site that I can find on how car manufacturers manipulate the current EU testing cycle:
Mind the Gap! Why official car fuel economy figures don’t match up to reality | Transport & Environment
You can download the various PDF's that explain in quite some detail what they do.
This is just a sample...
Taping up gaps to improve aerodynamics.
Changing wheel alignment to improve rolling.
Pumping up tyres to improve rolling.
Disconnecting alternators to decrease load on the engine.
All of this is perfectly legitimate in the current tests, but does mean that you are very unlikely to be able to match the quoted figures in real life.
Oliver.