# C_2022251EN.01017501.xml

| 30.6.2022 | EN | Official Journal of the European Union | C 251/175 |
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30.6.2022

EN

Official Journal of the European Union

C 251/175

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P9_TA(2021)0494

Predictability for Member States and procedures for dispute resolution when making available the traditional, VAT and GNI based own resources *

European Parliament legislative resolution of 14 December 2021 on the proposal for a Council regulation amending Regulation (EU, Euratom) No 609/2014 in order to enhance predictability for Member States and to clarify procedures for dispute resolution when making available the traditional, VAT and GNI based own resources (COM(2021)0327 — C9-0257/2021 — 2021/0161(NLE))

(Consultation)

(2022/C 251/28)

The European Parliament,

| — | having regard to the Commission proposal to the Council (COM(2021)0327), |
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—

having regard to the Commission proposal to the Council (COM(2021)0327),

| — | having regard to Article 322(2) of the Treaty on the Functioning of the European Union and Article 106a of the Treaty establishing the European Atomic Energy Community, pursuant to which the Council consulted Parliament (C9-0257/2021), |
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—

having regard to Article 322(2) of the Treaty on the Functioning of the European Union and Article 106a of the Treaty establishing the European Atomic Energy Community, pursuant to which the Council consulted Parliament (C9-0257/2021),

| — | having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources (1), |
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—

having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources (1),

| — | having regard to Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (2), and in particular Article 10 thereof, |
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—

having regard to Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (2), and in particular Article 10 thereof,

| — | having regard to Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income (3), |
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—

having regard to Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income (3),

| — | having regard to the Court of Auditors’ Opinion No 2/2021 concerning the Commission’s proposal for a Council Regulation amending Regulation (EU, Euratom) No 609/2014 in order to enhance predictability for Member States and to clarify procedures for dispute resolution when making available the traditional, VAT and GNI based own resources (COM(2021) 327 final of 25 June 2021, 2021/0161 (NLE)) (4), |
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—

having regard to the Court of Auditors’ Opinion No 2/2021 concerning the Commission’s proposal for a Council Regulation amending Regulation (EU, Euratom) No 609/2014 in order to enhance predictability for Member States and to clarify procedures for dispute resolution when making available the traditional, VAT and GNI based own resources (COM(2021) 327 final of 25 June 2021, 2021/0161 (NLE)) (4),

| — | having regard to its legislative resolution of 25 March 2021 on the draft Council regulation on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income (5), |
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—

having regard to its legislative resolution of 25 March 2021 on the draft Council regulation on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income (5),

| — | having regard to Rule 82 of its Rules of Procedure, |
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—

having regard to Rule 82 of its Rules of Procedure,

| — | having regard to the report of the Committee on Budgets (A9-0347/2021), |
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—

having regard to the report of the Committee on Budgets (A9-0347/2021),

| 1. | Approves the Commission proposal as amended; |
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1.

| 2. | Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union and Article 106a of the Treaty establishing the European Atomic Energy Community; |
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2.

| 3. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
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3.

| 4. | Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal; |
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4.

| 5. | Instructs its President to forward its position to the Council and the Commission. |
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5.

Amendment 1

Proposal for a regulation

Recital 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| 1. | While Council Regulation (EU, Euratom) No 609/2014 (11) has provided a solid and stable anchor for the financing mechanics of the Union,
  the
  provisions on the making available of own resources need to be improved to enhance predictability for Member States
  and to clarify procedures for dispute resolution
  . |

Text proposed by the Commission

Amendment

1.

While Council Regulation (EU, Euratom) No 609/2014 (11) has provided a solid and stable anchor for the financing mechanics of the Union,
  the
  provisions on the making available of own resources need to be improved to enhance predictability for Member States
  and to clarify procedures for dispute resolution
  .

| 1. | While Council Regulation (EU, Euratom) No 609/2014 (11) has provided a solid and stable anchor for the financing mechanics of the Union,
  certain
  provisions on the making available of own resources need to be improved to enhance predictability for Member States. |
| --- | --- |

1.

While Council Regulation (EU, Euratom) No 609/2014 (11) has provided a solid and stable anchor for the financing mechanics of the Union,
  certain
  provisions on the making available of own resources need to be improved to enhance predictability for Member States.

Amendment 2

Proposal for a regulation

Recital 7

| Text proposed by the Commission | Amendment |
| --- | --- |
| 7. | In order to ensure the proportionality of the system while maintaining the deterrent effect, Regulation (EU, Euratom) No 609/2014 limits the increase in interest above the base rate to 16 percentage points. This ‘capping’ of 16 percentage points is only applicable to all cases that became known after the entry into force of Council Regulation (EU, Euratom) 2016/804

   (12)

  . Consequently, cases already known before the entry into force of Regulation 2016/804, where particularly high amount of interest are at stake, cannot benefit from that limit regardless of whether the amount of interest has already been notified to the Member States. In those cases, Member States are still required to pay amounts of interest that are not proportional compared to the amount of the principal due. In order to clarify and simplify the relevant provisions of Regulation (EU, Euratom) No 609/2014, the limitation of the increase to 16 percentage points should be applied to any amount of interest not notified to the Member State before the entry into force of this Regulation. |

Text proposed by the Commission

Amendment

7.

In order to ensure the proportionality of the system while maintaining the deterrent effect, Regulation (EU, Euratom) No 609/2014 limits the increase in interest above the base rate to 16 percentage points. This ‘capping’ of 16 percentage points is only applicable to all cases that became known after the entry into force of Council Regulation (EU, Euratom) 2016/804

   (12)

  . Consequently, cases already known before the entry into force of Regulation 2016/804, where particularly high amount of interest are at stake, cannot benefit from that limit regardless of whether the amount of interest has already been notified to the Member States. In those cases, Member States are still required to pay amounts of interest that are not proportional compared to the amount of the principal due. In order to clarify and simplify the relevant provisions of Regulation (EU, Euratom) No 609/2014, the limitation of the increase to 16 percentage points should be applied to any amount of interest not notified to the Member State before the entry into force of this Regulation.

deleted

Amendment 3

Proposal for a regulation

Recital 10

| Text proposed by the Commission | Amendment |
| --- | --- |
| 10. | In case of disagreement between Member States and the Commission regarding the making available of traditional own resources, a review procedure should be formalised and introduced in Regulation (EU, Euratom) No 609/2014 to improve transparency and to clarify Member States’ rights of defense. Provisions should also be introduced to reflect the current practice of the payment under reservation, which opens the possibility to initiate an action for unjust enrichment against the Commission in accordance with Article 268 TFEU and Article 340(2) TFEU. |

Text proposed by the Commission

Amendment

10.

In case of disagreement between Member States and the Commission regarding the making available of traditional own resources, a review procedure should be formalised and introduced in Regulation (EU, Euratom) No 609/2014 to improve transparency and to clarify Member States’ rights of defense. Provisions should also be introduced to reflect the current practice of the payment under reservation, which opens the possibility to initiate an action for unjust enrichment against the Commission in accordance with Article 268 TFEU and Article 340(2) TFEU.

deleted

Amendment 4

Proposal for a regulation

Article 1 — paragraph 1 — point 4 — point b

Regulation (EU, Euratom) No 609/2014

Article 10b — paragraph 7

| Text proposed by the Commission | Amendment |
| --- | --- |
| (b) | the following paragraph 7 is added: |

Text proposed by the Commission

Amendment

(b)

the following paragraph 7 is added:

deleted

| | ‘7.
     
  If the Member State and the Commission cannot agree on particular adjustments to the VAT based own resources, as referred to in paragraph 2, first subparagraph, point (c), of this Article, the Member State may request the Commission to review its assessment in accordance with Article 13b.’; |
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‘7.
     
  If the Member State and the Commission cannot agree on particular adjustments to the VAT based own resources, as referred to in paragraph 2, first subparagraph, point (c), of this Article, the Member State may request the Commission to review its assessment in accordance with Article 13b.’;

Amendment 5

Amendment 5

Proposal for a regulation

Proposal for a regulation

Article 1 — paragraph 1 — point 5 — point b

Article 1 — paragraph 1 — point 5 — point b

Regulation (EU, Euratom) No 609/2014

Article 12 — paragraph 5 — subparagraph 3

| Text proposed by the Commission | Amendment |
| --- | --- |
| (b) | in paragraph 5, the third subparagraph is replaced by the following: |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(b)

(b)

in paragraph 5, the third subparagraph is replaced by the following:

in paragraph 5, the third subparagraph is replaced by the following:

deleted

deleted

| | ‘The total increase pursuant to the first and the second subparagraphs shall not exceed 16 percentage points. The limitation of the increase to 16 percentage points shall apply to any case for which the amount of interest has not been communicated to a Member State before ... [insert date — the entry into force of this (amending) Regulation]. The increased rate shall be applied to the entire period of delay.’; |
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‘The total increase pursuant to the first and the second subparagraphs shall not exceed 16 percentage points. The limitation of the increase to 16 percentage points shall apply to any case for which the amount of interest has not been communicated to a Member State before ... [insert date — the entry into force of this (amending) Regulation]. The increased rate shall be applied to the entire period of delay.’;

Amendment 6

Amendment 6

Proposal for a regulation

Proposal for a regulation

Article 1 — paragraph 1 — point 6 — point c

Article 1 — paragraph 1 — point 6 — point c

Regulation (EU, Euratom) No 609/2014

Article 13 — paragraph 5

| Text proposed by the Commission | Amendment |
| --- | --- |
| (c) | the following paragraph 5 is added: |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(c)

(c)

the following paragraph 5 is added:

the following paragraph 5 is added:

deleted

deleted

| | ‘5.
     
  If the Member State and the Commission cannot agree on the reasons referred to in paragraph 2, first subparagraph, of this Article, the Member State may request the Commission to review its assessment in accordance with Article 13b.’; |
| --- | --- |

‘5.
     
  If the Member State and the Commission cannot agree on the reasons referred to in paragraph 2, first subparagraph, of this Article, the Member State may request the Commission to review its assessment in accordance with Article 13b.’;

Amendment 7

Amendment 7

Proposal for a regulation

Proposal for a regulation

Article 1 — paragraph 1 — point 7

Article 1 — paragraph 1 — point 7

Regulation (EU, Euratom) No 609/2014

Article 13b

| Text proposed by the Commission | Amendment |
| --- | --- |
| Article 13b | deleted |
| Review procedure | |
| 1.
     
  In case of a disagreement between a Member State and the Commission referred to in Article 13(5), or concerning other traditional own resources amounts due to the budget of the Union, the Member State may request the Commission to review its assessment within three months from its receipt. In case of a disagreement between a Member State and the Commission referred to in Article 10b(7), the Member State may request the Commission to review its assessment within two months from its receipt. Except for cases referred to in Article 10b(7) such request shall provide reasons for the review requested, and include supporting documents. The request and the ensuing procedure shall not change the obligation of the Member States to make available own resources when they are due to the budget of the Union. | |
| 2.
     
  Within six months from the receipt of the request provided for in paragraph 1, the Commission shall communicate to the Member State its comments on the reasons provided in the request. Where the Commission finds it necessary to request additional information, the six-month time-limit shall run from the date of receipt of the requested additional information. The Member State concerned shall provide the additional information within three months. In case of a disagreement between a Member State and the Commission referred to in Article 10b(7), the Commission shall communicate to the Member State its comments on the reasons provided in the request within three months from the receipt of the request. | |
| 3.
     
  Where the Member State cannot provide any further relevant information for the review procedure, it may request the Commission to reply on the basis of the information available. The six-month time-limit shall in that case run from the date of receipt of that request. | |
| 4.
     
  In case a Member State files an action for annulment against a decision adopted by the Commission pursuant to Article 9(1a) of Regulation 1553/89, and if the Commission has not replied yet under the review procedure concerning the same VAT correction, the Commission shall suspend the review procedure pending the final judgement of the Court of Justice of the European Union. | |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Article 13b

Article 13b

deleted

deleted

Review procedure

Review procedure

1.
     
  In case of a disagreement between a Member State and the Commission referred to in Article 13(5), or concerning other traditional own resources amounts due to the budget of the Union, the Member State may request the Commission to review its assessment within three months from its receipt. In case of a disagreement between a Member State and the Commission referred to in Article 10b(7), the Member State may request the Commission to review its assessment within two months from its receipt. Except for cases referred to in Article 10b(7) such request shall provide reasons for the review requested, and include supporting documents. The request and the ensuing procedure shall not change the obligation of the Member States to make available own resources when they are due to the budget of the Union.

2.
     
  Within six months from the receipt of the request provided for in paragraph 1, the Commission shall communicate to the Member State its comments on the reasons provided in the request. Where the Commission finds it necessary to request additional information, the six-month time-limit shall run from the date of receipt of the requested additional information. The Member State concerned shall provide the additional information within three months. In case of a disagreement between a Member State and the Commission referred to in Article 10b(7), the Commission shall communicate to the Member State its comments on the reasons provided in the request within three months from the receipt of the request.

3.
     
  Where the Member State cannot provide any further relevant information for the review procedure, it may request the Commission to reply on the basis of the information available. The six-month time-limit shall in that case run from the date of receipt of that request.

4.
     
  In case a Member State files an action for annulment against a decision adopted by the Commission pursuant to Article 9(1a) of Regulation 1553/89, and if the Commission has not replied yet under the review procedure concerning the same VAT correction, the Commission shall suspend the review procedure pending the final judgement of the Court of Justice of the European Union.

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(1)  OJ L 433 I, 22.12.2020, p. 28.

1

(2)  OJ L 424, 15.12.2020, p. 1.

2

(3)  OJ L 165, 11.5.2021, p. 15.

3

(4)  OJ C 402 I, 5.10.2021, p. 1.

4

(5)  Texts adopted, P9_TA(2021)0104.

5

(11)  Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39).

11

(11)  Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39).

11

(12)  
  Council Regulation (EU, Euratom) 2016/804 of 17 May 2016 amending Regulation (EU, Euratom) No 609/2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 132, 21.5.2016, p. 85).

12

Council Regulation (EU, Euratom) 2016/804 of 17 May 2016 amending Regulation (EU, Euratom) No 609/2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 132, 21.5.2016, p. 85).

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