prop · GI03210 · 1995-01-01 00:00:00 — 1994/95:210 Regeringens proposition Godkännande av ett beslut av angående gemenskapens egna medel Regeringen överlämnar denna proposition till . Vid Europeiska rådets möte i träffades en överenskommelse om gemenskapsbudgetens utveckling och finansiering . Överenskommelsen har därefter formaliserats i ett nytt rådsbeslut om gemenskapens egna medel. För att detta beslut skall bli giltigt som gemenskapsrätt krävs enligt artikel 201 att det ratificeras av medlemsländerna i enlighet med respektive lands konstitutionella krav. I propositionen föreslås att skall godkänna rådsbeslutet om gemenskapens egna medel. 1 Förslag till riksdagsbeslut ............... 3 2 Ärendet och dess beredning...................3 3 Godkännande av rådsbeslutet..................4 Utdrag ur protokoll vid regeringssammanträde ...............................6 Bilaga 1 Rådsbeslutet angående gemenskapens egna medel i engelsk språkversion Bilaga 2 Rådsbeslutet angående gemenskapens egna medel i svensk översättning 1 Förslag till riksdagsbeslut Regeringen föreslår att godkänner beslut av angående systemet med gemenskapens egna medel (94/728/EG, Euratom). 2 Ärendet och dess beredning I proposition 1994/95:40 (avsnitt 3.2.2) redogjorde regeringen översiktligt för hur systemet med gemenskapens egna medel fungerar. I detta sammanhang redovisade regeringen utvecklingen för taket för det totala uttaget av egna medel från med- lemsländerna samt det nya taket för momsbasavgiften enligt Europeiska rådets överenskommelse i . Överenskommelsen förelåg som förslag till rådsbeslut. har sedemera vid ekonomi- och finansministrarnas möte fastställt det nya beslutet om systemet med gemenskapens egna medel. Rådsbeslutet 94/728/EG, Euratom skall enligt fördraget antas av medlemsländerna i enlighet med respektive medlemslands konstitutionella krav. Regeringen mottog notifiering om att beslutet antagits av rådet samt ett vidimerat exemplar av rådsbeslutet i engelsk språkversion. En svensk översättning av beslutet har tagits fram av Översättningsdelegationen. Översättningen kan komma att bli föremål för redaktionella ändringar i samband med slutgranskningen. 3 Godkännande av rådsbeslutet Regeringens förslag: Regeringen föreslår att riks- dagen godkänner beslut av angående systemet med gemenskapens egna medel (94/728/EG, Euratom). Skälen för regeringens förslag: beslut av angående systemet med gemenskapens egna medel, med beteckningen 94/728/EG, Euratom, ersätter rådsbeslutet 88/376/EEG, Euratom. Beslut har fattats med hänvisning till artikel 201 i och artikel 173 i . Beslutet utgör den budgetära grunden för EU-arbetet och är en konsekvens av den politiska inriktning som EU beslutat. Enligt artikel 201 skall rådet "enhälligt, på förslag av kommissionen och efter samråd med , fastställa bestämmelser om den ordning som gäller gemenskapens egna resurser, som det skall rekommendera medlemsstaterna att anta i överensstämmelse med deras konstitutionella bestämmelser". För svenskt vidkommande skall beslutet i enlighet med bestämmelser i regeringsformen 10 kap. 2 § underställas . Beslutet är att anse som en internationell överenskommelse och avser statens medel. Redogörelse för innehållet i rådets beslut Beslutet som fastställer budgetöverenskommelsen i innebär: -att taket för det maximala uttaget av egna medel höjs till av medlemsstaternas sammanlagda bruttonationalinkomst (BNI) till marknadspriser 1999, -att taket för vart och ett av åren inte får överstiga den procentsats av medlemsstaternas sammanlagda BNI som anges för det berörda året, nämligen , , , för 1999, -att ett särskilt tak för bemyndiganden fastställs till av medlemsländernas BNI och att bemyndigandena får öka i en sådan takt att taket för anslagsmedel respekteras, -att beslutet gäller till dess det ersätts med ett nytt beslut för gemenskapens egna medel -att taket för den mervärdesskattebaserade avgiften minskas från till av mervärdesskattebasen i lika stora steg , -att mervärdesskattebasen som underlag för beräkning av den mervärdesskatte- baserade avgiften begränsas till ett belopp som utgör högst av BNI för de medlemsländer vars BNI per capita 1991 understeg av gemenskapsgenomsnittet (de facto , , och ) och minskas från ett belopp som utgör högst av BNI till ett ett belopp som utgör högst av BNI i lika stora steg för övriga medlemsländer (dvs. av BNI 1995, av BNI 1996, av BNI 1997, av BNI 1999), -att den i rådsbeslutet 88/376/EEG fastlagda modellen för korrigering av budgetära obalanser (reduktion) fortsatt skall gälla och att den skall finansieras på sådant sätt att tillgängliga resurser inom EG-budgeten inte reduceras, -att den monetära reserven (EAGGF-reserven) skall hanteras enligt särskilda regler, -att två nya reserver skapas, en lånegarantireserv och en reserv för katastrofhjälp till icke-medlemsländer, samt att dessa skall hanteras enligt särskilda regler, -att kommissionen skall redovisa en rapport över systemet med egna medel, där förslag till översyn av mekanismen för budgetkorrektion särskilt belyses, och att kommissionen även skall redovisa en studie över möjligheten att införa ett nytt resursslag för gemenskapens egna medel samt möjligheten att införa en fast enhetlig procentsats för uttaget på mervärdesskattebasen. Det nya beslutet gäller och till dess annat beslutas. Detta innebär att EG-budgeten kan komma att korrigeras så snart beslutet ratificerats av samtliga medlemsländer. Beslutet har ratificerats av fyra medlemsländer, nämligen , , och . Regeringen gör bedömningen att budgeteffekterna av att avgiften betalas enligt det nya rådsbeslutet ryms inom av anslagna medel för /95 och inom av regeringen föreslagna anslag för /96. Utdrag ur protokoll vid regeringssammanträdet Närvarande: statsrådet , ordförande, och statsråden , , , , , , , , , , , , , , , , Regeringen beslutar proposition 1994/95:210 Godkännande av ett beslut av angående gemenskapens egna medel. 1994/95:210 Bilaga 1 COUNCIL DECISION of 31 October 1994 on the system of Communities'''' THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing Community, and in particular Article 201 thereof, Having regard to the Treaty establishing Atomic Energy Community, and in particular Article 173 thereof, Having regard to the proposal from the Commission (1), Having regard to the Opinion of Parliament (2), Having regard to the Opinion of the Economic and (3), (1)OJ No C 300, 6.11.1993, p. (2) Opinion delivered on(not yet published in the ). (3) OJ No C 52, 19. 2.1994, p. Decision 88/376/EEC, Euratom of 24 1988 on the system of the Communities'''' own resources (4) expanded and amended the composition of own resources by capping the VAT resources base at of gross national product ("GNP") for the year at market prices, with the maximum call-in rate being maintained at 1,, and by introducing an additional resource based on the total GNP of the Member States; Whereas Council meeting in on 11 and reached certain conclusions; Whereas the Communities must have adequate resources to finance their policies; Whereas, in accordance with these conclusions, the Communities will, by 1999, be assigned a maximum amount of own resources corresponding to 1,of the total of the Member States'''' GNPs for the year at market prices; Whereas observance of this ceiling requires that the total amount of own resources at the Community''''s disposal for the period 1995 to 1999 does not in any one year exceed a specified percentage of the sum of the Member States'''' GNPs for the year in question; Whereas an overall ceiling of 1,of the Member States'''' GNPs is set for commitment appropriations; whereas an orderly progression of commitment appropriations and payment appropriations should be ensured; Whereas these ceilings should remain applicable until this Decision is amended; (4) OJ L i 85, , p. Whereas, in order to make allowanee for each Member State''''s ability to contribute to the system of own resources and to correct the regressive aspects of the current system for the least prosperous Member States, in accordance with the Protocol on economic and social cohesion annexed to the Treaty on European Union, the Communities'''' financing rules should be further amended: -by lowering the ceiling for the uniform rate to be applied to the uniform value added tax base of each from ,to 1,in equal steps between 1995 and 1999; -by limiting at of GNP from 1995 onwards the value added tax base of the Member States whose per capita GNP in 1991 was less than of the Community average, i.e. , , and , and by reducing the base from to in equal steps over the period 1995-1999 for the other Member States; Whereas Council has examined the correction of budgetary imbalances on numerous occasions, particularly at its meeting on 25 and 26 1984; Whereas and confirmed the formula for calculating the correction of budgetary imbalances defined in Decision 88/376lEEC, Euratom; Whereas the budgetary imbalances should be corrected in such a way as not to affect the own resources available for Community policies; Whereas the monetary reserve, hereinafter referred to as the "EAGGF monetary reserve", is covered by specific provisions; Whereas the conclusions of Council provided for the creation in the budget of two reserves, one for the financing of the , and the other for emergency aid in non-member countries; whereas these reserves should be covered by specific provisions; Whereas the Commission will by the end of 1999 submit a report on the operation of the system, which will contain a review of the mechanism for correcting budgetary imbalances granted to the ; whereas it will also by the end of 1999 present a report containing the results of a study on the feasibility of creating a new own resource, as well as on arrangements for the possible introduction of a fixed uniform rate applicable to the VAT base; Whereas provisions must be laid down to cover the changeover from the system introduced by Decision 88l376/EEC, Euratom to that arising from this Decision; Whereas Council provided that this Decision should take effect on 1 January 1995. HAS LAID DOWN THESE PROVISIONS, WHICH IT RECOMMENDS TO THE MEMBER STATES FOR ADOPTION: The Communities shall be allocated resources of their own in accordance with the detailed rules laid down in the following Articles in order to ensure the financing of their budget. The budget of the Communities shall, without prejudice to other revenue, be financed from the Communities'''' own resources. Revenue from the following shall constitute own resources entered in the budget of the Communities: a) levies, premiums, additional or compensatory amounts, additional amounts or factors and other duties established or to be established by the institutions of the Communities in respect of trade with non-member countries within the framework of the Common Agricultural Policy, and also contributions and other duties provided for within the framework of the common organization of the markets in sugar; b) Common Customs Tariff duties and other duties established or to be established by the institutions of the Communities in respect of trade with non-member countries and customs duties on products coming under the Treaty establishing Coal and Steel Community; c) the application of a uniform rate valid for all Member States to the VAT assessment base which is determined in a uniform for Member States according to Community rules. However, the assessment base to be taken into account for the purposes of this Decision shall, from 1995, not exceed of GNP in the case of Member States whose per capita GNP, in 1991 was less than of the Community average; for the other Member States the assessment base to be taken into account shall not exceed: - of their GNP in 1995, - of their GNP in 1996, - of their GNP in 1997 , - of their GNP in 1998, - of their GNP in 1999; The cap of of their GNP to be introduced for all Member States in 1999 shall remain applicable until such time as this Decision is amended; d) the application of a rate - to be determined under the budgetary procedure in the light of the total of all other revenue - to the sum of all the Member States'''' GNP established in accordance with the Community rules laid down in Directive 89/130/EEC, Euratom (1). Revenue deriving from any new charges introduced within the framework of a common policy, in accordance with the Treaty establishing Community or the Treaty establishing Atomic Energy Community, provided the procedure laid down in Article 201 of the Treaty establishing Community or in Article 173 of the Treaty establishing Atomic Energy Community has been followed, shall also constitute own resources entered in the budget of the Communities. Member States shall retain, by way of collection costs, of the amounts paid under 1 (a) and (b). (1) OJ No L 49, 21.2.1989, p. The uniform rate referred to in paragraph 1 (c) shall correspond to the rate resulting from: a) the application to the VAT assessment base for the Member States of: - in 1995, - in 1996 , - in 1997, - in 1998, - in 1999; The 1,rate in 1999 shall remain applicable until such time as this Decision is amended; b) the deduction of the gross amount of the reference compensation referred to in Article 4(2). The gross amount shall be the compensation amount adjusted for the fact that the is not participating in the financing of its own compensation and the Federal Republic of ''''s share is reduced by one-third. It shall be calculated as if the reference compensation amount were financed by Member States according to their VAT assessment bases established in accordance with Article 2(1 )(c). The rate fixed under paragraph 1 (d) shall apply to the GNP of each . If, at the beginning of the financial year, the budget has not been adopted, the previous uniform VAT rate and rate applicable to Member States'''' GNPs, without prejudice to the provisions adopted in accordance with Article 8(2) as regards the EAGGF monetary reserve, the reserve for financing the and the reserve for emergency aid in third countries, shall remain applicable until the entry into force of the new rates. For the purposes of applying this Decision, GNP shall mean gross national product for the year at market prices. The total amount of own resources assigned to the Communities may not exceed 1,of the total GNPs of the Member States for payment appropriations. The total amount of own resources assigned to the Communities may not, for any of the years during the period 1995 to 1999, exceed the following percentages of the total GNPs of the Member States for the year in question: - 1995 : 1,21, - 1996 : 1,22, - 1997 : 1,24, - 1998 : 1,26, - 1999 : 1,27. The commitment appropriations entered in the general budget of the Communities over the period 1995 to 1999 must follow an orderly progression resulting in a total amount which does not exceed 1,of the total GNPs of the Member States in 1999. An orderly ratio between commitment appropriations and payment appropriations shall be maintained to guarantee their compatibility and to enable the ceilings mentioned in paragraph 1 to be observed in subsequent years. The overall ceilings referred to in paragraphs 1 and 2 shall remain applicable until such time as this Decision is amended. The be granted a correction in respect of budgetary imbalances. This correction shall consist of a basic amount and an adjustment. The adjustment shall correct fhe basic amount to a reference compensation amount. 1 ) The basic amount shall be established by: a) calculating the difference in the financial year, between: - the percentage share of the in the sum total of the payments referred to in Article 2(1 )(c) and (d) made during the financial year, including adjustments at the uniform rate in respect of earlier financial years, - the percentage share of the in total allocated expenditure; b) applying the difference thus obtained to total allocated expenditure; c) multiplying the result by 0,66. 2) The reference compensation shall be the correction resulting from application of (a), (b) and (c) of this paragraph, corrected by the effects arising for the from the changeover to capped VAT and the payments referred to in Article 2(1)(d). It shall be established by: (a) calculating the difference, in the preceding financial year, between: - The percentage share of the in the sum total of VAT payments which would have been made during that financial year, including adjustments in respect of earlier financial years, for the amounts financed by the resources referred to in Article 2(1 )(c) and (d) if Ihe uniform VAT rate had been applied to non-capped bases, - the percentage share of the in total allocated expenditure; b) applying the difference thus obtained to total allocated expenditure; c) multiplying the result by 0,66; d) subtracting the payments by the taken into account in the first indent of point 1 (a) from those taken into account in point f a), first indent of this subparagraph; e) subtracting the amount calculated at (d) from the amount calculated at (c). 3) The basic amount shall be adjusted in such a way as to correspond to the reference compensation amount. The cost of the correction shall be borne by the other Member States in accordance with the following arrangements. The distribution of the cost shall first be calculated by reference to each Member State''''s share of the payments referred to in Article 2(1 )(d), the being excluded; it shall then be adjusted in such a way as to restrict the share of the Federal Republic of to two-thirds of the share resulting from this calculation. The correction shall be granted to the by a reduction in its payments resulting from the application of Article 2/1 )(c) and (d). The costs borne by the other Member States shall be added to their payments resulting from the application for each of Article 2(1 )(c) and (d). The Commission shall perform the calculations required for the application of Article 4 and this Article. 4. lf, at the beginning of the financial year, the budget has not been adopted, the correction granted to the and the costs borne by the other Member States as entered in the last budget finally adopted shall remain applicable. The revenue referred to in Article 2 shall be used without distinction to finance all expenditure entered in the budget. However, the revenue needed to cover in full or in part the EAGGF monetary reserve, the reserve for the financing of the and the reserve for emergency aid in third countries, entered in the budget shall not be called up from the Member States until the reserves are implemented. Provisions for the operation of those reserves shall be adopted as necessary in accordance with Article 8(2). The first paragraph shall be without prejudice to the treatment of contributions by certain Member States to supplementary programmes provided for in Article 130I of the Treaty establishing Community. surplus of the Communities'''' revenue over total actual expenditure during a financial year shall be carried over to the following financial year. surpluses generated by a transfer from EAGGF Guarantee Section chapters, or surplus from the arising from external measures, transferred to the revenue account in the budget, shall be regarded as constituting own resources. The Community own resources referred to in Article 2(1)(a) and (b) shall be collected by the Member States in accordance with the national provisions imposed by law, regulation or administrative action, which shall, where appropriate, be adapted to meet the requirements of Community rules. The Commission shall examine at regular intervals the national provisions communicated to it by the Member States, transmit to the Member States the adjustments it deems necessary in order to ensure that they comply with Community rules and report to the budget authority. Member States shall make the resources provided for in Article 2(1 )(a) to (d) available to the Commission. Without prejudice to the auditing of the accounts and to checks that they are lawful and regular as laid down in Article 188c of the Treaty establishing Community, such auditing and checks being mainly concerned with the reliability and effectiveness of national systems and procedures for determining the base for own resources accruing from VAT and GNP and without prejudice to the inspection arrangements made pursuant to Article 209(c) of that Treaty, the Council shall, acting unanimously on a proposal from the Commission and after consulting Parliament, adopt the provisions necessary to apply this Decision and to make possible the inspection of the collection, the making available to the Commission and payment of the revenue referred to in Articles 2 and 5. The mechanism for the graduated refund of own resources accruing from VAT or financial contributions introduced for up to 1985 by Article 127 of the 1979 Act of Accession and for and up to 1991 by Articles 187 and 374 of the 1985 Act of Accession shall apply to the own resources accruing from VAT and the resources referred to in Article 2(1 )(c) and (d) of this Decision. It shall also apply to payments by the two last-named Member States in accordance with Article 5(2) of this Decision. In the latter case the rate of refund shall be that applicable for the year in respect of which the correction is granted. The Commission shall submit, by the end of 1999, a report on the operation of the system, including a re-examination of the correction of budgetary imbalances granted to the , established by this Decision. It shall also by the end of 1999 submit a report on the findings of a study on the feasibility of creating a new own resource, as well as on arrangements for the possible introduction of a fixed uniform rate applicable to the VAT base. Member States shall be notified of this Decision by the Secretary-General of the Council and the Decision shall be published in the . Member States shall notify the Secretary-General of the Council without delay of the completion of the procedures for the adoption of this Decision in accordance with their respective constitutional requiTomerits. This Decision shall enter into force on the first day of the month following receipt of the last of the notifications referred to in the second subparagraph. It shall take effect on 1 January 1995. (a) Subject to (b), Decision 88/376/EEC, Euratom shall be repealed as of 1 January 1995. references to the Council Decision of on the replacement of financial contributions from Member States by the Communities own resources (1) to Council Decision 85/257/EEC, Euratom of 7 1985 on the Communities'''' system of own resources (2), or to Decision 88/376/EEC, Euratom shall be construed as references to this Decision. (b) Article 3 of Decision 85/257/EEC, Euratom shall continue to apply to the calculation and adjustment of revenue accruing from the application of rates to the uncapped uniform VAT base for 1987 and earlier years. (1) OJ No L 94, 28.4.1970, p. (2) OJ No L 128, , p. Decision repealed by Decision 88/376/EEC. Articles 2, 4 and 5 of Decision 88/376/EEC, Euratom shall continue to apply to the calculation and adjustment of revenue accruing from the application of a uniform rate valid for a11 Member States to the VAT base determined in a uniform and limited to of the GNP of each and to the calculation of the correction of budgetary imbalances granted to the for the years 1988 to 1994. When Article 2(7) of that Decision has to be applied, the value added tax payments shall be replaced by financial contributions in the calculations referred to in this paragraph for any concerned; this system shall also apply to the payment of adjustments of corrections for earlier years. Done at , 31 October 1994 For the Council The President (s.) om systemet för gemenskapernas egna medel (94/728/EG, Euratom)