# EUR-Lex - 52011PC0512 - EN

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# 52011PC0512

**Proposal for a COUNCIL REGULATION on the methods and procedure for making available the traditional and GNI-based own resources and on the measures to meet cash requirements /* COM/2011/0512 final - 2011/0185 (CNS) */**

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EXPLANATORY MEMORANDUM

1.           CONTEXT
OF THE PROPOSAL

The purpose of this
proposal is to lay down, in accordance with Article 322(2) of the Treaty
on the Functioning of the European Union (hereinafter "TFEU"),
provisions necessary to determine the methods and
procedure whereby Member States make available to the Commission the
traditional own resources (TOR) and the GNI-based own resource referred to in
Article 2(1)(a) and (d) of Council Decision [.../...] on
the system of own resources of the European Union (hereinafter
"ORD 2014")[1],
respectively. It also determines the measures to be applied, if need be, to
meet cash requirements. This proposal is hereinafter referred to as
"IR 322(2)".

These practical arrangements implement the
system set out in ORD 2014 in respect of the establishment of TOR, conservation
of supporting documents, administrative cooperation, accounts to be kept for
own resources, the timing for making them available and for making adjustments
and, where necessary, provisions concerning cash management and irrecoverable
amounts.

The proposal incorporates the provisions of
Council Regulation (EC, Euratom) No 1150/2000[2] with the exception
of those not strictly related to the making available of TOR and the
GNI-based own resource or to cash requirements. Accordingly, provisions concerning the rate of call for the GNI-based
own resource, the calculation and budgeting of the balance, control and
supervision including supplementary reporting requirements, as well as the
Advisory Committee on Own Resources (ACOR) are taken over in the Council
Regulation proposed in accordance with Article 311(4)TFEU[3] (hereinafter
"IR 311(4)").

For reasons of clarity and rationality, and
in the context of the own resources package, Regulation No 1150/2000 should
therefore be recast. This does not entail material changes in the existing
provisions. A very small number of substantive amendments are however needed to
reflect recent experience in the management of TOR and the GNI-based own
resource by the Commission. In addition, legal references are updated where
necessary and titles are added to the articles to improve readability.

The ORD 2014 can enter into force only
after the Decision has been adopted by all Member States in accordance with
their constitutional requirements. Therefore, IR 322(2), as also proposed
for IR 311(4), should apply (retroactively) from 1 January 2014.

The amendments proposed
by the Commission are summarised hereafter.

1.1         Chapter I 'General
provisions'

Article 3 of the
proposal, 'Conservation of supporting documents': Provisions under Article 3 of
Regulation No 1150/2000 are taken over. In addition, the experience with
disputes concerning the obligation to make available
a certain amount of own resources shows that their settlement often takes more
than three years. Consequently, supporting documents concerning the
establishment and making available of own resources are no longer kept by
Member States thus preventing timely financial follow-up by the Commission. In
such cases, complex flat-rate methods of calculation based on estimations may
be very time and resource consuming for both national authorities and
Commission. Therefore, it is proposed that Member States should keep relevant
supporting documents and transmit them to the Commission within two months after the dispute is settled by mutual agreement or
decision of the Court of justice.

1.2         Chapter III 'Making
available own resources'

Article 8 of the
proposal, 'Treasury and accounting arrangements'

Provisions under Article 9 of Regulation No
1150/2000 are taken over and updated. Notwithstanding the fact that it stems
from the reference to conversion rates in Article 10 of Regulation 1150/2000
that Member States shall make available the own resources in national currency,
it is appropriate to refer explicitly to national currencies in Article 8(1) of
the proposal to improve transparency.

Article 9 of the
proposal, 'Determining amounts, timing for making
available, adjustments'

Provisions under Article 10 and 16 of
Regulation No 1150/2000 are taken over and updated. It is appropriate to
include in Article 9(3) of the proposal a practical solution avoiding
uncertainty for Member States' treasuries on the entries to be made where the
budget has not been finally adopted at the latest two weeks before the entry
for January of the following financial year. It appears also necessary to
specify in Article 9(7) of the proposal that, once the financial year concerned
has ended, the financing of gross reductions will not be modified in the event
of modifications of the GNI data pursuant to Article 2(2) of Council Regulation
(EC, Euratom) 1287/2003[4].

Article 11 of the
proposal, 'Interest on late making available'

Provisions under Article 11 of Regulation
No 1150/2000 are taken over. In cases where the amount of interest is below EUR
500, the foreseeable cost of recovery (opening a
file, interest claim and follow-up of payment) both for Member States
and the Commission clearly exceeds the amount to be recovered. Therefore, in
accordance with the principle of sound financial management, it is appropriate
to include a provision that allows the recovery of such small amounts to be
waived.

Article 12 of the
proposal, 'Irrecoverable amounts'

Provisions under Article 17 of Regulation
No 1150/2000 are taken over. Article 17(2) of the said Regulation does not
contain a definition of what a write-off case shall consist of. Consequently,
Member States apply their own definitions when reporting cases of write-off.
These criteria may vary from one Member State to another and may therefore lead
to different applications of the EUR 50 000 threshold. In order to provide for
a harmonized application throughout the EU for the reporting of write-off cases
concerning entitlements above EUR 50 000, it is appropriate to specify that
entitlements established as a result of the same circumstances and consequently
forming part of the same case should be covered regardless of their individual
amount.

ê 1150/2000
(adapted)

è1 105/2009 Art. 1.1(a)

2011/0185 (CNS)

Proposal for a

COUNCIL REGULATION (EC,
EURATOM) No 1150/2000

implementing è1Decision 2007/436/EC, Euratom on the system of the
European Communities own resourcesç Ö on the
methods and procedure for making available the traditional and GNI-based own
resources and on the measures to meet cash requirements Õ

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty Ö on the
Functioning of Õ establishing the European Ö Union Õ Community, and in particular Article Ö 322(2) Õ 279 thereof,

Having regard to Ö In
conjunction with Õ the Treaty
establishing the European Atomic Energy Community, and in particular Article 183 Ö 106a Õ thereof,

Having regard to Council Decision 94/728/EC,
Euratom of 31 October 1994, on the system of the Communities' own resources[5], and
particularly Article 8(2) thereof,

Having regard to the proposal from the Ö European Õ Commission,

Having regard to the opinion of the
European Parliament[6],

Having regard to the opinion of the Ö European Õ Court of
Auditors[7],

Whereas:

ê 1150/2000
recital 1 (adapted)

(1) 
Council Regulation (EEC, Euratom) No 1552/89 1150/2000 of 22 29 May 20001989,
implementing Decision 2007/436/EC 88/376/EEC,
Euratom on the system of the European Communities own
resources[8]
has been frequently and substantially amended Ö several
times Õ [9]. For reasons of clarity and
rationality the said Regulation Ö Since
further amendments are to be made, it Õ should therefore be Ö recast in
the interests of clarity Õ codified.

ê 1150/2000
recital 2 (adapted)

The Community must have the own resources referred
to in Article 2 of Decision 94/728/EC, Euratom available in the best possible
conditions and accordingly arrangements must be laid down for the States to
provide the Commission with the own resources allocated to the Communities.

ê 1150/2000
recital 3 (adapted)

Traditional own resources are levied by the Member
States in accordance with laws, regulations and administrative provisions
that are, where necessary, adapted to the requirements of Community
regulations. The Commission must monitor such adaptation and, where necessary,
make proposals.

ê 1150/2000
recital 4 (adapted)

The Council and the representatives of the
Governments of the Member States, meeting within the Council, adopted a
resolution on 13 November 1991 on the protection of the financial interests of
the Community[10].

ò new

(2) 
Certain provisions of
Regulation (EC, Euratom) No 1150/2000 have been included in Council Regulation
(EU) No [.../...] laying down implementing measures for the system of own resources
of the European Union[11]
and should thus not be covered by this Regulation. Those provisions concern the
rate of call of the own resource based on Gross National Income (GNI) referred
to in Article 2(1)(d) of Council Decision [.../...] on
the system of own resources of the European Union[12], the
calculation and budgeting of the balance, control and supervision of own
resources and supplementary reporting requirements, as well as the Advisory Committee
on Own Resources (ACOR).

(3) 
The Union must have
the own resources referred to in Article 2 of Decision [.../...] available in the
best possible conditions and accordingly rules should be laid down for the
Member States to provide the Commission with those own resources. This
Regulation takes over the rules on making available the traditional own
resources referred to in Article 2(1)(a) of Decision [.../...] and those in Article
2(1)(d) of that Decision (hereinafter "GNI-based own resource"),
previously included in Regulation (EC,
Euratom) No 1150/2000. As the methods and
procedure may vary considerably depending on the type of own resources
concerned, provisions on making available or paying the own resources referred
to in Article 2(1)(b)and (c) of Decision [.../...] should be laid down in separate
regulations pursuant to Article 322(2) of the Treaty.

ê 1150/2000
recital 5 (adapted)

(4) 
The concept of establishment Ö should Õ must be defined in respect of the own resources and detailed rules Ö should Õ must be laid down for satisfying the obligation to establish the Ö traditional Õ own resources
referred to in Article 2(1)(a) and (b) of Decision [.../...] 94/728/EC, Euratom.

ê 1150/2000
recital 6

(5) 
For own resources deriving from sugar levies,
which need to be recovered in the budget year corresponding to the marketing
year to which the expenditure relates, provision should be made for the Member
States to make such levies available to the Commission during the budget year
in which they are established.

ê 1150/2000
recital 7 (adapted)

The transparency of the own resources system
should be improved and more information supplied to the budgetary authority.

ê 1150/2000
recital 8 (adapted)

(6) 
The Member States must keep at the disposal of
the Commission and, where necessary, forward to it the documents and
information needed to allow it to exercise the power conferred upon it as
regards the Communities' own resources Ö of the
Union Õ .

ê 1150/2000
recital 9

(7) 
The national authorities responsible for the
collection of own resources must be able to produce to the Commission at all
times the documents substantiating the own resources collected.

ê 1150/2000
recital 10 (adapted)

The arrangements whereby the Member States report
to the Commission, should make it possible for the latter to monitor Member
States action to recover own resources, in particular in cases of fraud and
irregularities.

ê 1150/2000
recital 11

(8) 
Separate accounts should be kept for
entitlements which have not been recovered. These accounts and the submission
of a quarterly statement of such accounts should enable the Commission to
monitor more closely the action taken by Member States to collect own
resources, and particularly those compromised by fraud or irregularities.

ê 1150/2000
recital 12

(9) 
A time limit should be laid down for relations
between Member States and the Commission, since new entitlements established by
Member States in respect of earlier years are deemed to be establishments for
the current year.

ê 1150/2000
recital 13 (adapted)

ð new

(10) 
Provision should
be made, as regards the own resources accruing from value added tax,
hereinafter called ‘VAT resources’, referred to in Article 2(1)(c) of Decision
94/728/EC, Euratom, for Member States to make available to the Community ð In order to ensure that the budget
of the Union will be financed in all circumstances, a procedure should be laid
down, as regards the GNI-based own resource created in accordance with Council
Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of
gross national income at market prices[13],
for Member States to make available to the Union ï, in the form of constant monthly twelfths, the own resources
entered in the budget and subsequently to adjust the amounts made available in
accordance with the actual base of
VAT resources ð relevant changes to GNI ï as soon as it is Ö they
are Õ fully known.

ò new

(11) 
The impact of modifications
in the GNI data made after the end of each financial year on the financing of
gross reductions should be clarified.

ê 1150/2000
recital 14 (adapted)

This procedure is also to apply to the additional
resource referred to in Article 2(1)(d) of the said Decision, hereinafter
referred to as ‘the additional resource’, created in accordance with Council
Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonization of the
compilation of the gross national product at market prices[14].

ê 1150/2000
recital 15 (adapted)

(12) 
The own resources must be made available in the
form of an entry of the amounts due in an account opened for this purpose in
the name of the Commission with the Treasury or with the body appointed by each
Member State. In order to restrict the movements of funds to that which is
necessary for the implementation of the budget, the Community Ö Union Õ must confine
itself to drawing on the abovementioned accounts solely to cover the
Commission's cash requirements.

ê 1150/2000
recital 16

(13) 
The payment of aid resulting from application of
Council Regulation (EEC) No 1765/92 of 30 June 1992 1251/1999
of 17 May 1999 establishing a support system
for producers of certain arable crops[15]
is mainly concentrated in the opening months of the year; whereas the
Commission must have sufficient cash resources to make this payment.

ê 1150/2000
recital 17

ð new

(14) 
Council Decision
94/729/EC of 31 October 1994 concerning budgetary discipline[16] provides for the entry in the general budget of
the European Union ð In accordance with the
principle ï of a reserve relating
to Community loans and loan guarantees to non-member countries and in those
countries a reserve for emergency aid. Amendments need to be made to cover the
entry of the ð sound financial management, care
should be taken that the cost of recovery of interest due on ï own resources corresponding
to these reserves ð made available belatedly should not
exceed the amount of the interest payable ï.

ê 1150/2000
recital 18 (adapted)

In order to ensure that the Community budget will
be financed in all circumstances, the procedure for making available the
contributions based on the gross national product, hereinafter referred to as
the ‘GNP financial contributions’, referred to in Article 2(7) of Decision
88/376/EEC, Euratom should be laid down.

ê 1150/2000
recital 19 (adapted)

The balance to be carried forward to the following
financial year should be defined.

ò new

(15) 
The reporting of
write-off cases concerning established entitlements declared or deemed
irrecoverable should be harmonized.

ê 1150/2000
recital 20

The Member States
should conduct the checks and enquiries relating to the establishment and
making available of own resources. The Commission should exercise its powers in
accordance with this Regulation. The powers of the Commission should be
stipulated with regard to the inspection measures on the additional resource.

ê 1150/2000
recital 21

(16) 
Close collaboration between Member States and
the Commission will facilitate proper application of the financial rules
relating to own resources,.

ò new

(17) 
In order to ensure
uniform conditions for the implementation of this Regulation, implementing
powers should be conferred on the Commission. Those powers should be exercised
in accordance with Regulation (EU) No 182/2011 of the European Parliament and
of the Council of 16 February 2011 laying down the rules and general principles
concerning mechanisms for control by Member States of the Commission’s exercise
of implementing powers[17].

(18) 
The advisory procedure
should be used for the adoption of implementing acts in order to establish detailed rules for the monthly statements
of the accounts for the entitlements to traditional own resources and the
quarterly statements of the separate accounts, as well as for the cases
concerning irrecoverable amounts exceeding EUR 50 000, given the technical
nature of those acts required for reporting purposes.

(19) 
For reasons of
coherence, continuity and legal certainty, provisions must be laid down to
cover the changeover from the system under Council Decision (EC, Euratom) 2007/436/[18]
to that arising from Decision [.../...]. Accordingly, following the ending of the VAT-based own resource, Regulation
(EC, Euratom) No 1150/2000 should continue to apply for the procedures for
making available and adjustment of revenue accruing from the application of a
rate of call to the VAT base, depending on the relevant years, taking into
account the effect on this revenue of the correction granted to the United
Kingdom for budgetary imbalances for the years until 2012.

ò new

(20) 
Regulation
(EC, Euratom) No 1150/2000 should be repealed.

ò new

(21) 
For reasons of
consistency, this Regulation should apply on the same day as Decision [.../...],

ê 1150/2000

HAS ADOPTED THIS REGULATION:

TITLE Chapter I

General provisions

ê 105/2009
Art. 1.2 (adapted)

Article 1

Ö Subject
matter Õ

The European
Communities’ own resources provided for in Decision 2007/436/EC, Euratom[19] hereinafter referred to as ‘own resources’,
shall be made available to the Commission and inspected as specified in this
Regulation, without prejudice to Regulation (EEC, Euratom) No 1553/89[20], Regulation (EC, Euratom) No 1287/2003[21] and Directive 89/130/EEC, Euratom[22].

ò new

This Regulation
lays down rules on making available to the Commission the own resources of the
Union referred to in Article 2(1)(a) and (d) of Decision [.../...].

ê 1150/2000
(adapted)

è1 105/2009 Art. 1.3

Article 2

Ö Date of
establishment of traditional own resources Õ

1. For the purpose of applying this
Regulation, the Ö Union's Õ Community's entitlement to the Ö traditional Õ own resources
referred to in è1 Article 2(1)(a) of Decision 2007/436/EC, Euratomç [.../...] shall be established as soon as the conditions provided for by the
customs regulations have been met concerning the entry of the entitlement in
the accounts and the notification of the debtor.

2. The date of the establishment referred
to in paragraph 1 shall be the date of entry in the accounting ledgers provided
for by the customs regulations.

As regards the levies and other charges
connected with the common organisation of the sugar market, the date of the
establishment referred to in paragraph 1 shall be the date of notification
under the sugar regulations.

Should Ö Where Õ that
notification Ö is Õ not be explicitly provided for, the date shall be the date of
establishment by the Member States of the amounts due by the debtors, where
necessary by way of advance payment or payment of balance.

3. In disputed cases, the competent
administrative authorities shall be deemed, for the purposes of the
establishment referred to in paragraph 1, to be in a position to calculate the
amount of the entitlement not later than when the first administrative decision
is taken notifying the debtor of the debt or when judicial proceedings are
brought if this occurs first.

The date of the establishment referred to
in paragraph 1 shall be the date of the decision or of the calculation to be
made following the Ö initiation Õ abovementioned
commencing of Ö those Õ judicial
proceedings.

4. Paragraph 1 shall apply when a
notification must be corrected.

Article 3

Ö Conservation
of supporting documents Õ

Member States shall take all appropriate
measures to ensure that the supporting documents concerning the establishment
and making available of own resources are kept for at least three calendar
years, counting from the end of the year to which these supporting documents
refer.

ê 105/2009
Art. 1.4

The supporting documents relating to the
statistical procedures and bases referred to in Article 3 of Regulation (EC,
Euratom) No 1287/2003 shall be kept by the Member States until 30 September of
the fourth year following the financial year in question. The supporting documents relating to the VAT
resources base shall be kept for the same period.

ê 1150/2000

If verification pursuant to Articles 18 and 19 of this Article 5
of Regulation (EU) [.../...] or Article 11 of Regulation (EEC,
Euratom) No 1553/89 of the
supporting documents referred to in the first and second paragraphs shows that
a correction is required, they shall be kept beyond the time limit provided for
in the first paragraph for a sufficient period to permit the correction to be
made and monitored.

ò new

Where
a dispute between a Member State and the Commission concerning the obligation
to make available a certain amount of own resources is settled by mutual
agreement or by a decision of the Court of Justice of the European Union, the
Member State shall transmit the supporting documents necessary for the
financial follow-up to the Commission within two months after that settlement.

ê 1150/2000
(adapted)

Article 4

Ö Administrative
cooperation Õ

1. Each Member State shall inform the
Commission Ö of the
following Õ :

(a) of the names of the departments or agencies responsible for
establishing, collecting, making available and controlling own resources and
the basic provisions relating to the role and operation of those departments
and agencies;

(b) of the general provisions laid down by law, regulation or
administrative action and those relating to accounting procedure concerning the
establishment, collection, making available and control by the Commission of
own resources;

(c) of the precise title of all administrative and accounting records in
which are entered the established entitlements as specified in Article 2, in
particular those used for drawing up the accounts provided for in Article 65.

The Commission shall be informed
immediately of any change in these names or provisions.

2. The Commission shall, at the request of the
other Ö a Õ Member States, pass on to them Ö transmit
to all Member States Õ the
information referred to in paragraph 1.

ê 105/2009
Art. 1.5 (adapted)

Article 5

The rate referred
to in Article 2(1)(c) of Decision 2007/436/EC, Euratom which shall be set
within the budgetary procedure, shall be calculated as a percentage of the sum
of the forecast of the gross national income, (hereinafter referred to as GNI)
of the Member States in such a manner that it fully covers that part of the
budget not financed from the revenue
referred to in Article 2(1)(a) and (b) of Decision 2007/436/EC, Euratom, from
financial contributions to supplementary research and technological development
programmes and other revenue.

That rate shall be
expressed in the budget by a figure containing as many decimal places as is
necessary to fully divide the GNI-based resource among the Member States.

ê 1150/2000
(adapted)

TITLE Chapter II

Accounts for own resources

Article 65

Ö Entry in
the accounts and reporting Õ

1. Accounts for own resources shall be kept
by the Treasury of each Member State or by the body appointed by each Member
State and broken down by type of resources.

2. For own-resources accounting purposes,
the month shall end no earlier than 1 p.m. on the last working day of the month
during which establishment took place.

3. (a) Entitlements established in accordance with Article 2 shall,
subject to point (b) the
second subparagraph of this paragraph, be
entered in the accounts at the latest on the first working day aftger the 19th nineteenth day of the second month following the month during which the
entitlement was established.

(b) Established
entitlements not entered in the accounts referred to in the first subparagraph point (a), because they have not yet been recovered and no security has been
provided shall be shown in separate accounts within the period laid down in the first subparagraph point (a). Member States may adopt this procedure where established
entitlements for which security has been provided have been challenged and
might, upon settlement of the disputes which have arisen, be subject to change.

ê 105/2009
Art. 1.6 (adapted)

ð new

(c) VAT resources and the additional ð The GNI-based ï resource, taking into account the effect on these that resources of the
correction granted to the United Kingdom for budgetary imbalances and
to of the gross reduction granted to the
Netherlands and to Sweden ðGermany, the Netherlands, Sweden and the
United Kingdom,ï shall, however, be recorded in the accounts as specified in the first subparagraph point (a) as follows:

(a) 
the 12th Ö twelfths Õ referred to in
Article 10 9(3) shall be recorded on the first working day of each month,

(b) 
the balances referred to in Article 10 9(4) and (6) and
the adjustments referred to in Article 109(5) and (7) shall be recorded annually, except for the particular adjustments referred to
in the first indent of Article 10(5), which shall be recorded in the
accounts on the first working day of the month following agreement between the
Member State concerned and the Commission.

ê 1150/2000
(adapted)

(d) Established
entitlements relating to levies and other charges connected with the common
organization of the sugar market shall be entered in the accounts referred to
in the first
subparagraph point (a). If these Ö those Õ entitlements
are not then recovered within the time limits set, the Member States may
correct the entry and, by way of exception, enter the entitlements in the
separate accounts.

4. Each Member State shall send the
Commission, within the time limits specified in paragraph 3:

(a) a monthly statement of its
accounts for the entitlements referred to in the first subparagraph point (a) of
paragraph 3.;

Together with these monthly statements the Member States
concerned shall provide details or statements of deductions from own resources
based on provisions relating to special-status territories.

(b) a quarterly statement of the
separate accounts referred to in the second subparagraph point (b) of
paragraph 3.

Together with these Ö those Õ monthly statements the Member States concerned shall provide
details or statements of deductions from own resources based on provisions
relating to special-status territories.

ê 2028/2004
Art. 1.2(b)

Together with the final
quarterly statement for a given year, Member States shall forward an estimate
of the total amount of entitlements contained in the separate account at 31
December of that year for which recovery has become unlikely.

ê 1150/2000
(adapted)

ð new

Detailed ð The
Commission shall adopt implementing acts establishing detailed ï rules for the monthly and quarterly statements. referred to in the first subparagraph and duly
substantiated amendments thereto ð Those
implementing acts shall be adopted ï shall
be laid down by the Commission ð in accordance
with the advisory procedure referred to in Article 15(2) ï after consulting
the Committee referred to in Article 20. They shall provide
for any appropriate time limits for implementation.

5. In the two
months following the end of each quarter, each Member State shall send the
Commission a description of cases of fraud and irregularities detected
involving entitlements of over EUR 10000.

As far as possible,
the Member State provide the following details:

– 
type of fraud
and/or irregularity (designation, customs procedure concerned),

– 
amount of own
resources evaded, or their presumed order of magnitude,

– 
goods involved
(tariff heading, origin, place from which they come),

– 
concise
description of fraud mechanism,

– 
type of check that
led to discovery of fraud and irregularities,

– 
national
departments or agencies which detected the fraud or irregularity,

– 
stage reached in
procedure, including the stage of recovery, with reference to the
establishment if already made,

– 
reference of
notification of case under Council Regulation (EC) No 515/97[23],

– 
if appropriate,
the Member States involved,

– 
measures taken or
envisaged to prevent the recurrence of the case of fraud or irregularity
already detected.

Together with each
quarterly statement pursuant to the first subparagraph, each Member State shall
give details of the position concerning cases of fraud and irregularites
already reported to the Commission whose recovery, cancellation or
non-recovery was not indicated earlier.

For this purpose,
each Member State shall indicate for each of the cases referred to in the first
subparagraph:

– 
the reference to
the original communication,

– 
the balance to be
recovered during the previous quarter,

– 
the date of
establishment,

– 
the date of entry
in the separate accounts provided for in point (b) of paragraph 3,

– 
the amounts
recovered during the quarter in question,

– 
rectifications of
the base (corrections/cancellations) during the quarter in question,

– 
amounts written
off,

– 
stage of
adminstrative and judicial procedure reached,

– 
balance to be
recovered at the end of the quarter in question.

Details of the
above descriptions and duly substantiated amendments thereto shall be worked
out by Commission after consulting the Committee referred to in Article 20.
They shall provide for any appropriate time limits for implementation.

ê 2028/2004
Art. 1.3 (adapted)

Article 76

Ö Accounting
corrections Õ

After 31 December of the third year
following a given year, no further corrections shall be made to the sum of the
monthly statements sent in Ö communicated Õ by Member
States under the
first subparagraph of Article 65(4)(a) for the year
in question, except on points notified before this date either by the
Commission or by the Member State concerned.

ê 1150/2000
(adapted)

Article 8 7

Ö Corrections
of establishments Õ

Corrections carried out under Article 2(4)
shall be added to or subtracted from the total amount of established
entitlements. They shall be recorded in the accounts as
specified in Article 6(3)(a) and (b) Ö referred
to in the first and second subparagraph of Article 5(3) Õ and in the
statements as specified Ö referred
to Õ in Article 6 5 (4) in accordance with the date of Ö those Õ these corrections.

Corrections in respect of cases of fraud and
irregularities already notified to the Commission shall be singled out.

TITLE Chapter III

Making available own resources

Article 9 8

Ö Treasury
and accounting arrangements Õ

1. In accordance with the procedure laid
down in Article 10 9, each Member State shall credit own resources to the account opened
in the name of the Commission with its Treasury or the body it has appointed.

This account shall be kept Ö in
national currency and is Õ free of
charge.

ê 105/2009
Art. 1.7

1a.2. Member States or the bodies appointed by them shall transmit to the
Commission, by electronic means:

(a) on the working day on which
the own resources are credited to the account of the Commission, a statement of
account or a credit advice showing the entry of the own resources;

(b) without prejudice to point
(a), at the latest on the second working day following the crediting of the
account, a statement of account showing the entry of the own resources.

ê 2028/2004
Art. 1.4(b) (adapted)

2.3. The amounts credited shall be accounted for in euro in accordance
with the Council
Regulation (EC, Euratom) No 1605/2002[24]
(hereinafter "Financial Regulation")[25] applicable to the general budget of the European
Communities and its implementing rules Ö and Commission
Regulation (EC, Euratom) No 2342/2002[26] Õ .

ê 105/2009
Art. 1.8 (adapted)

ð new

Article 10 9

Ö Determining
amounts, timing for making available, adjustments Õ

1. After deduction of collection costs in
accordance with Article 2(3) and Article 10(3) of Decision [.../...] 2007/436/EC, Euratom entry of the Ö traditional Õ own resources
referred to in Article 2(1)(a) of that Decision shall be made at the latest on
the first working day following the 19th nineteenth day of the second month following the month during which the
entitlement was established in accordance with Article 2 of this Regulation.

However, for entitlements shown in separate
accounts under the
second subparagraph of Article 65(3)(b) of this
Regulation, the entry must be made at the latest on the first working day
following the 19th nineteenth day of the second month following the month in which the entitlements
were recovered.

2. If necessary, Member States may be
invited by the Commission to bring forward by one month the entry of resources
other than VAT resources ð the GNI-based ï and the additional resource on the basis of the information available to them on the 15th fifteenth of the same month.

Each entry brought forward shall be
adjusted the following month when the entry mentioned in paragraph 1 is made.
This adjustment shall entail the negative entry of an amount equal to that
given in the entry brought forward.

3. VAT
resources and the additional ð The GNI-based ïresource, taking into account the effect on these that resources of the
correction granted to the United Kingdom for budgetary imbalances and of the gross reduction granted to the Netherlands and to Sweden ð Germany, the
Netherlands, Sweden and the United Kingdom,ï shall be credited on the first working day of each month, the
amounts being one-twelfth of the relevant totals in the budget, converted into
national currencies at the rates of exchange of the last day of quotation of
the calendar year preceding the budget year, as published in the Official
Journal of the European Union, C Series.

For the specific needs of paying EAGF expenditure, Ö of the European
Agricultural Guarantee Fund Õ pursuant to
Council Regulation (EC) No 1782/2003 of 29
September 2003 establishing common rules for direct support schemes under the
common agricultural policy and establishing certain support schemes for
farmers 73/2009 [27]
and depending on the Community’s Ö Union's Õ cash position,
Member States may be invited by the Commission to bring forward by one or two
months in the first quarter of the financial year the entry of one-twelfth or a
fraction of one-twelfth of the amounts in the budget for VAT resources and/or the additional ð the GNI-based ïresource, taking into account the effect on thatese resources of the
correction granted to the United Kingdom for budgetary imbalances and of the gross reduction granted to the Netherlands and to Sweden ð Germany, the
Netherlands, Sweden and the United Kingdom ï .

After the first quarter, the monthly entry
requested may not exceed one-twelfth of VAT and GNI-based resources, while remaining within the limit of the
amounts entered in the budget for that purpose.

The Commission shall notify the Member
States thereof in advance, no later than two weeks before the entry requested.

The eighth subparagraph concerning the
amount to be entered in January each year and the ninth subparagraph applicable
if the budget has not been finally adopted before the beginning of the
financial year shall apply to these advance entries.

Any change in the uniform
rate of VAT resources, in
the rate of the additional ð GNI-based ï resource, in the correction
granted to the United Kingdom for budgetary imbalances and in its financing
referred to in Articles 4 and 5 of Decision 2007/436/EC, Euratom and in the financing of the gross reduction granted to the Netherlands and to Sweden ð Germany, the
Netherlands, Sweden and the United Kingdom ï shall require the final adoption of an amending budget and shall
give rise to readjustments of the twelfths which have been entered since the
beginning of the financial year.

These readjustments shall be carried out
when the first entry is made following the final adoption of the amending budget
if it is adopted before the 16th sixteenth of the month. Otherwise they shall be carried out when the second
entry following final adoption is made. By way of derogation from Article 8 of
the Financial Regulation, these readjustments shall be entered in the accounts
in respect of the financial year of the amending budget in question.

Calculation of the twelfths for January of
each financial year shall be based on the amounts provided for in the draft
budget, referred to in Article 314(2) 272(3) of the EC Treaty and Article 177(3) of the EAEC Treaty and converted into national currencies at the rates of
exchange of the first day of quotation following 15 December of the calendar
year preceding the budget year; the adjustment shall be made with the entry for
the following month.

If the budget has not been finally adopted ð at the latest two weeks ï before the beginning Ö entry for
January Õ of the Ö following Õ financial
year, the Member States shall enter on the first working day of each month,
including January, one-twelfth of the amount
of VAT resources, and the additional ð GNI-based ï resource, taking into account the effect on thatese resources of the
correction granted to the United Kingdom for budgetary imbalances and of the gross reduction granted to the Netherlands and to Sweden ð Germany, the
Netherlands, Sweden and the United Kingdom ï , entered in the last budget finally adopted; the adjustment shall be
made on the first due date following final adoption of the budget if it is
adopted before the 16th sixteenth of the month. Otherwise, the adjustment shall be made on the second
due date following final adoption of the budget.

4. Each Member
State shall, on the basis of the annual statement on the VAT resources base
provided for in Article 7(1) of Regulation (EEC, Euratom) No 1553/89, be
debited with an amount calculated from the information contained in the said
statement by applying the uniform rate adopted for the previous financial year
and credited with the 12 payments made during that financial year. However each
Member State’s VAT resources base to which the above rate is applied may not exceed the percentage determined by
Article 2(1)(b) of Decision 2007/436/EC, Euratom of its GNI as referred to in
the first sentence of paragraph 7 of that Article. The Commission shall work
out the balance and shall inform the Member States in time for them to enter
it in the account referred to in Article 9(1) of this Regulation on the first
working day of December of the same year.

5. Any corrections
to the VAT resources base under Article 9(1) of Regulation (EEC, Euratom) No
1553/89 shall give rise for each Member State concerned whose base, allowing
for these corrections, does not exceed the percentages determined by Articles
2(1)(b) and 10(2) of Decision 2007/436/EC, Euratom to the following adjustments
to the balance referred to in paragraph 4 of
this Article:

– 
the corrections
under the first subparagraph of Article 9(1) of Regulation (EEC, Euratom) No
1553/89 made by 31 July shall give rise to a general adjustment to be entered
in the account referred to in Article 9(1) of this Regulation on the first
working day of December of the same year. However a particular adjustment may
be entered before that date if the Member State concerned and the Commission
are in agreement,

– 
where the measures
which the Commission takes under the second subparagraph of Article 9(1) of
Regulation (EEC, Euratom) No 1553/89 to correct the base lead to an adjustment
of the entries in the account referred to in Article 9(1) of this Regulation,
that adjustment shall be made on the date specified by the Commission pursuant to the said measures.

The changes to GNI
referred to in paragraph 7 of this Article shall also give rise to an
adjustment of the balance of any Member State whose base, allowing for those
corrections, is capped at the percentages determined by Articles 2(1)(b) and
10(2) of Decision 2007/436/EC, Euratom.

The Commission
shall inform the Member States of these adjustments in time for them to enter
them in the account referred to in Article 9(1) on the first working day of
December of the same year.

However, a
particular adjustment may be entered at any time if the Member State concerned
and the Commission are in agreement.

6. 4. On the basis of figures for aggregate GNI at market prices and its
components from the preceding year, supplied by the Member States in accordance
with Article 2(2) of Regulation (EC, Euratom) No 1287/2003, each Member State
shall be debited with an amount calculated by applying to GNI the rate adopted
for the previous financial year and credited with the payments made during that
previous financial year. The Commission shall work out the balance and shall
inform the Member States in time for them to enter it in the account referred
to in Article 98 (1) of this Regulation on the first working day of December of the
same year.

7.5. Any changes to the GNI of previous financial years pursuant to
Article 2(2) of Regulation (EC, Euratom) No 1287/2003 subject to Article 5
thereof, shall give rise for each Member State concerned to an adjustment to
the balance established pursuant to paragraph 6 4 of this Article. This adjustment shall be established in the manner
laid down in the first subparagraph of paragraph 5 of this Article. The Commission shall inform the Member States of these adjustments
so that they can enter them in the account referred to in Article 98(1) of this Regulation on the
first working day of December of the same year. After 30 September of the
fourth year following a given financial year, any changes to GNI shall no
longer be taken into account, except on points notified within this time limit
either by the Commission or by the Member State.

8.6. The operations referred to in paragraphs 4 to 7 and 5 constitute modifications to revenue in respect of the financial
year in which they occur.

ê 1150/2000
(adapted)

The
amount of revenue set out in the budget for the current financial year may be
increased or reduced, by means of an amending budget, by the amount resulting
from those operations Ö in
accordance with Article 3(2) of Regulation (EU) [.../...] Õ .

ê 105/2009
Art. 1.8 (adapted)

ð new

7. 9. The gross
reduction granted to the Netherlands and to Sweden shall be financed by all
Member States. There shall be no subsequent
revision of Tthe financing of
theat gross
reduction ð granted to Germany,
the Netherlands, Sweden and the United Kingdom shall not be adjusted after the
end of each financial year ï in the event of subsequent modifications of the GNI figure Ö data pursuant
to Article 2(2) of Regulation (EC, Euratom) No
1287/2003. Õ .

10. In conformity
with Article 2(7) of Decision 2007/436/EC, Euratom, for the purposes of
applying that Decision ‘GNI’ shall mean GNI for the year at market prices as
defined by Regulation (EC, Euratom) No 1287/2003, except for the years prior
to 2002, for which GNP at market prices, as defined by Directive 89/130/EEC,
Euratom, continues to be the reference for calculation of the additional
resource.

ê 2028/2004
Art. 1.6 (adapted)

è1 105/2009 Art. 1.9

Article 10a

Ö Opt-out
adjustment Õ

1. Where, pursuant to the Amsterdam Treaty and its Protocols 21 4 and 22 5, a Member State does not take part in the financing of a specific
Union action or policy, it shall be entitled to an adjustment, calculated in
accordance with paragraph 2 Ö of this
Article Õ, of the amount
it has paid in own resources in respect of each year in which it has not taken
part. This adjustment shall be made only
once and it shall be final in the event of subsequent modification of the GNI
figure.

2. The Commission shall calculate the
adjustment during the year following the financial year concerned, at the same
time as it determines the è1 GNI ç balances
provided for in Article 9 10 of this
Regulation.

The calculation shall be made on the basis
of the figures relating to the Ö relevant Õ financial year
in question:

(a) 
aggregate è1 GNI ç at market
prices and its components,

(b) 
the budgetary outturn of operational expenditure
corresponding to the measure or policy in question.

The adjustment shall be equal to the
product of multiplying the total amount of the expenditure in question, with
the exception of that financed by participating third countries, by the
percentage that the è1 GNI ç of the Member
State entitled to the adjustment represents of the è1 GNI ç of all Member
States. The adjustment shall be financed by the participating Member States
according to a scale determined by dividing their respective è1 GNI ç by the è1 GNI ç of all the
participating Member States. For the purposes of calculating the adjustment,
amounts shall be converted between the national currency and the euro at the
exchange rate on the last day of quotation of the calendar year preceding the
budget year concerned.

There shall be no subsequent revision
of this adjustment in the event of subsequent modification of the GNI figure. ÖThe Õ adjustment Ö for each
relevant year Õshall be made only once and it shall be final in the event of
subsequent modification of the GNI figure.

3. The Commission shall inform the Member
States in good time of the amount of the adjustment so that they can credit it
to the account referred to in Article 89(1) of this Regulation on the first working day of December.

ê 2028/2004
Art. 1.7 (adapted)

è1 2028/2004 Art. 1.7 amended by Corrigendum, OJ L
105, 13.4.2006, p. 64

ð new

Article 11

Ö Interest
on late making available Õ

1. Any delay in making the entry in the
account referred to in Article 89(1) shall give rise to the payment of interest by the Member State
concerned.

ð However, recovery of amounts of
interest below EUR 500 shall be waived. ï

2. In the case of Member States belonging
to the Economic and Monetary Union, the interest rate shall be equal to the
rate as published in the Official Journal of the European Union, C
series è1 which the European Central Bank applied
to its main refinancing operations, ç on the first
day of the month in which the due date fell, increased by two percentage
points.

This rate shall be increased by 0., 25 of a
percentage point for each month of delay. The increased rate shall be applied
to the entire period of delay.

3. In the case of Member States not
belonging to the Economic and Monetary Union, the rate shall be equal to the
rate applied on the first day of the month in question by the Central Banks for
their main refinancing operations, increased by two percentage points, or, for
the Member States for which the Central Bank rate is not available, the most
equivalent rate applied on the first day of the month in question on the Member
State's money market, increased by two percentage points. This rate shall be
increased by 0., 25 of a
percentage point for each month of delay. The increased rate shall be applied
to the entire period of delay.

ê 105/2009
Art. 1.10 (adapted)

4. fFor the payment of interest referred to in paragraph 1, Article 9(1a) 8(2) and (23) shall apply mutatis mutandis.

Article 12

Ö Irrecoverable
amounts Õ

ê 1150/2000

1.         Member States shall take all
requisite measures to ensure that the amount corresponding to the entitlements
established under Article 2 are made available to the Commission as specified
in this Regulation.

ê 2028/2004
Art. 1.13(a) (adapted)

2.         Member States shall be released
from the obligation to place at the disposal of the Commission the amounts
corresponding to established entitlements Ö established
under Article 2 Õ which prove
irrecoverable either Ö of the
following reasons Õ :

(a)        for reasons of force majeure;
or

(b)        for other reasons which cannot
be attributed to them.

Amounts of established entitlements shall
be declared irrecoverable by a decision of the competent administrative
authority finding that they cannot be recovered.

Amounts of established entitlements shall be
deemed irrecoverable, at the latest, after a period of five years from the date
on which the amount has been established in accordance with Article 2 or, in
the event of an administrative or judicial appeal, the final decision has been
given, notified or published.

If part payment or payments have been
received, the period of five years at maximum shall start from the date of the
last payment made, where this does not clear the debt.

Amounts declared or deemed irrecoverable
shall be definitively removed from the separate accounts referred to in the second subparagraph of Article 65(3)(b). They shall be shown in an annex to the quarterly statement
referred to in the
second subparagraph of Article 65(4)(b) and where
applicable, in the quarterly statement referred to in Article 6(5) Ö 4 of
Regulation (EU) [.../...] Õ .

ê 2028/2004
Art. 1.13 (b) (adapted)

3.         Within three months of the
administrative decision mentioned in paragraph 2 Ö of this
Article Õ or in
accordance with the time limits referred to in that paragraph, Member States
shall provide Ö a report
to Õ the Commission
with information on those cases where paragraph 2 Ö of this
Article Õ has been
applied provided the established entitlements involved exceed EUR 50 000.

This timeframe may be extended by up to three
years by Member States for cases of established entitlements, which have been
declared irrecoverable or deemed irrecoverable prior to 1 July 2006.

This Ö That Õ report, which
shall be made on a form to be produced by the Commission after consulting the
committee referred to in Article 20,
shall include all the facts necessary for a full examination of the reasons
referred to in paragraph 2(a) and (b) Ö of this
Article Õ, which
prevented the Member State concerned from making available the amounts in
question, and the recovery measures the Member State took in the case or cases
in question.

ò new

That report shall
cover all entitlements established as a result of the same circumstances and
consequently forming part of the same case where, regardless of their
individual amount, the total amount of these entitlements declared or deemed
irrecoverable exceeds EUR 50 000.

That report shall
be made on a form established by the Commission. For that purpose the
Commission shall adopt implementing acts. Those implementing acts shall be
adopted in accordance with the advisory procedure referred to in Article 15(2).

ê 2028/2004
Art. 1.13 (b) (adapted)

4.         The Commission has Ö shall,
within Õ six months
from the receipt of the report provided for in paragraph 3 to
forward , Ö communicate Õ its comments
to the Member State concerned.

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 supplementary information.

ê 1150/2000
(adapted)

TITLE Chapter IV

Management of cash resources

Article 12 13

Ö Requirements
on management of cash resources Õ

1. The Commission shall draw on the sums
credited to the accounts referred to in Article 8 9(1) to the extent necessary to cover its cash resource requirements
arising out of the implementation of the budget.

2. If the cash resource requirements are in
excess of the assets of the accounts, the Commission may draw in excess of the
total of these assets subject to the availability of appropriations in the
budget and within the limit of the own resources entered in the budget. In this
event, it shall inform the Member States in advance of any foreseeable excess
requirements.

3. In the sole case of default under a loan
contracted or guaranteed pursuant to Council regulations and decisions, in
circumstances in which the Commission cannot activate other measures provided
for by the financial arrangements applying to these loans in time to ensure
compliance with the Ö Union's Õ Community's legal obligations to the lenders, paragraphs 2 and 4 may
provisionally be applied, irrespective of the conditions in paragraph 2, in
order to service the Ö Union's Õ Community's debts.

4. The difference between the overall
assets and the cash resource requirements shall be divided among the Member
States, as far as possible, in proportion to the estimated budget revenue from
each of them.

Article 14

Ö Execution
of payment orders Õ

ê 2028/2004
Art. 1.8

è1 105/2009 Art. 1.11(a)

1. 5. è1 The Member States, or the bodies appointed by
them, shall execute the Commission’s payment orders following the Commission’s
instructions and within not more than three working days of receipt. ç However, in
the case of cash movement transaction, the Member States shall execute the
orders within the period requested by the Commission.

ê 105/2009
Art. 1.11(b)

2. The Member States, or the bodies appointed by them, shall send to
the Commission, by electronic means and on the second working day following the
completion of each transaction at the latest, a statement of account showing
the related movements.

ê 1150/2000

TITLE VI

ê 2028/2004
Art. 1.10 (adapted)

Procedure for the application of Article 7 of
Decision 2007/436/EC, Euratom

ê 2028/2004
Art. 1.11

Article 15

For the purpose of
applying Article 7 of Decision 2007/436/EC, Euratom, the balance of a given
financial year shall consist of the difference between:

– 
all the revenue
collected in respect of that financial year,

and

– 
the amount of
payments made against appropriations for that financial year increased by
the amount of the appropriations for the same financial year carried over
pursuant to Article 9 of the Financial Regulation. This difference shall be
increased or decreased on the one hand, by the net amount of appropriations carried over from previous financial years which
have been cancelled and on the other hand, by way of derogation from Article
5(1) of the Financial Regulation, by:

– 
payments made in
excess of non-differentiated appropriations carried over from the previous financial
year under Article 9(1) and (4) of the Financial Regulation as a result of
change in euro rates,

and

– 
the balance
resulting from exchange gains and losses during the financial year.

ê 1150/2000

Article 16

The Commission
shall, before the end of October in each financial year, make an estimate of
the own resources collected for the entire year, on the basis of the data at
its disposal at that time.

ê 2028/2004
Art. 1.12

Any appreciable
differences in relation to original estimates may give rise to a letter of
amendment to the preliminary draft budget for the following financial year or
an amending budget for the current financial year.

ê 1150/2000
(adapted)

For the operations referred to in Article 10(4)
to (7), the amount of revenue set out in the budget for the current financial
year may be increased or reduced, by means of an amending budget, by the amount
resulting from those operations.

TITLE VII

Provisions concerning inspection measures

Article 17

1. Member States shall take all requisite
measures to ensure that the amount corresponding to the entitlements
established under Article 2 are made available to the Commission as specified
in this Regulation.

ê 2028/2004
Art. 1.13(a)

2. Member States shall be released from the
obligation to place at the disposal of the Commission the amounts corresponding
to established entitlements which prove irrecoverable either:

(a)
for reasons of force majeure;
or

(b) for other reasons which cannot be attributed
to them.

Amounts of established entitlements shall be
declared irrecoverable by a decision of the competent administrative authority
finding that they cannot be recovered.

Amounts of established entitlements shall be
deemed irrecoverable, at the latest, after a period of five years from the
date on which the amount has been established in accordance with Article 2 or,
in the event of an administrative or judicial appeal, the final decision has
been given, notified or published.

If part payment or payments have been received,
the period of five years at maximum shall start from the date of the last
payment made, where this does not clear the debt.

Amounts declared or deemed irrecoverable shall be
definitively removed from the separate account referred to in Article
6(3)(b). They shall be shown in an annex to the quarterly statement referred to
in Article 6(4)(b) and where applicable, in the quarterly statement referred to
in Article 6(5).

ê 2028/2004
Art. 1.13(b)

3. Within three months of the administrative
decision mentioned in paragraph 2 or in accordance with the time limits
referred to in that paragraph, Member States shall provide the Commission with
information on those cases where paragraph 2 has been applied provided the established entitlements involved exceed EUR 50000.

This timeframe may be extended by up to three
years by Member States for cases of established entitlements, which have been
declared irrecoverable or deemed irrecoverable prior to 1 July 2006.

This report, which shall be made on a form to
be produced by the Commission after consulting the committee referred to in
Article 20, shall include all the facts necessary for a full examination of the
reasons referred to in paragraph 2(a) and (b), which prevented the Member State concerned from making available the
amounts in question, and the recovery measures the Member State took in the
case or cases in question.

4. The Commission has six months from the receipt
of the report provided for in paragraph 3 to forward its comments to the
Member State concerned.

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 supplementary information.

ê 2028/2004
Art. 1.13(c)

5. Member States
shall inform the Commission, by means of annual reports, of the details and
results of their inspections and of the overall data and questions of principle
concerning the most important problems arising out of the application of this Regulation
and, in particular, matters in dispute. The reports shall be sent to the
Commission by 1 March of the year following the financial year in question. The
summary report on the notifications by Member States under this Article shall
be contained in the Commission report
referred to in Article 280(5) of the Treaty. A report and duly substantiated
amendments thereto shall be drawn up by the Commission after consulting the
committee referred to in Article 20. Any appropriate time limits for implementation
shall be provided for.

ê 1150/2000
(adapted)

Article 18

1. Member States
shall conduct the checks and enquiries concerning the establishment and the
making available of the own resources, referred to in Article 2(1)(a) of
Decision 2007/436/EC, Euratom. The Commission shall exercise its powers as
specified in this Article.

2. In pursuance of
paragraph 1, Member States shall:

(a) carry out additional inspection measures at
the Commission's request. In its request the Commission shall state the
reasons for the additional inspection,

(b) associate the Commission, at its request, with
the inspection measures which they carry out.

Member States take
all steps required to facilitate these inspection measures. Where the
Commission is associated with these measures, Member States shall place at
its disposal the supporting documents referred to in Article 3.

In order to
restrict additional inspection measures to the minimum:

(a) the Commission may, in specific cases, request
that certain documents be forwarded to it;

(b) in the monthly statement of accounts referred
to in Article 6(4), the amounts entered in the accounts which relate to
irregularities or delays in the establishment, entry in the accounts and making
available of own resources, discovered during the inspections referred to
above, must be identified by means of appropriate notes.

3. Without
prejudice to paragraphs 1 and 2, the Commission may itself carry out inspection
measures on the spot. The agents authorised by the Commission for such
inspection measures shall have access, in so far as the correct application of
this Regulation so requires, to the supporting documents referred to in Article
3 and to any other appropriate document connected with those supporting
documents. In a duly substantiated
communication, the Commission shall give notice of this inspection in good time
to the Member State in which the inspection measure is to take place. Agents of
the Member State concerned shall participate in such inspection measures.

4. The inspection
measures referred to in paragraphs 1, 2 and 3 shall not prejudice:

(a) the inspection measures undertaken by Member
States in accordance with their own provisions laid down by law, regulation or
administrative action;

(b) the measures provided for in Articles 246,
247, 248 and 276 of the EC Treaty and Articles 160a, 160b, 160c and 180b of the
EAEC Treaty;

ê 105/2009
Art. 1.15(b)

(c) the inspection arrangements made pursuant to
Article 279(1)(b) of the EC Treaty and Article 183(1)(b) of the EAEC Treaty.

ê 1150/2000
(adapted)

5. The Commission
shall report every three years to the European Parliament and to the Council on
the functioning of the inspection arrangements.

Article 19

Together with the
Member State concerned, the Commission shall each year inspect the
aggregates provided for errors in compilation, especially in cases nofified by
the GNI management committee. In doing so it may, in individual cases, also
examine calculations and basic statistics, apart from information about individual companies or persons, where no proper
assessment would otherwise be possible. The Commission shall respect national
legal provisions on the preservation of the confidentiality of statistics.

TITLE VIII

Provisions relating to the Advisory Committee
on the Communities' Own Resources

Article 20

1. An Advisory Committee on the Communities' own
resources, hereinafter called the committee, is hereby set up.

2. The committee shall consist of representatives
of the Member States and of the Commission. Each Member State shall be
represented on the committee by not more than five officials.

The chairman of the committee shall be a
representative of the Commission. The secretariat services for the committee
shall be provided by the Commission.

3. The committee shall adopt its own rules of
procedure.

Article 21

1. The committee shall examine the questions
raised by its chairman on his initiative or at the request of the
representative of a Member State which concern the application of this Regulation,
especially as regards:

(a) the information and reports
referred to in Articles 4(1)(b), 6, 7 and 17(3);

(b) the cases of force
majeure referred to in Article 17(2);

ê 2028/2004
Art. 1.15 (adapted)

(c) the inspection measures and
controls laid down in Article 18(2) and (3).

ê 1150/2000
(adapted)

The committee shall also examine estimates of own
resources.

2. At the request of the chairman, the committee
shall deliver its opinion within a time limit which the chairman may lay
down accordning to
the urgency of the matter in hand, if necessary by taking a vote. The opinion
shall be recorded in the minutes; in addition, each Member State shall have the
right to ask to have its position recorded in these minutes. The Commission
shall take the utmost account of the opinion delivered by the committee. It
shall inform the committee of the manner in which its opinion has been taken
into account.

ê 2028/2004
Art. 1.16 (adapted)

TITLE IX

Transitional provisions

Chapter V

Ö Final
provisions Õ

ò new

Article 15

Committee
procedure

1. 
The Commission shall
be assisted by the Advisory Committee on Own
Resources established by Regulation (EU) No [.../...]. That committee
shall be a committee within the meaning of Regulation (EU) No 182/2011.

2. 
Where reference is
made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply.

ê 2028/2004
Art. 1.16 amended by Corrigendum, OJ L 105, 13.4.2006, p. 64 (adapted)

Article 21a 16

Ö Transitional
provision on interest rate Õ

The rate provided for in Article 11 of
this Regulation Ö (EC,
Euratom) No 1150/2000 Õ in its version
before the entry into force of Council Regulation (EC, Euratom)
No 2028/2004 of 16 November 2004 amending Regulation (EC, Euratom)
No 1150/2000 implementing Decision 94/728/EC, Euratom on the system of the
Communities' own resources[28]
shall continue to apply for the calculation of interest for late payment where
the due date falls before Ö 1
December 2004 Õ the end
of the month in which the said Regulation (EC, Euratom) No 2028/2004
enters into force .

ê 1150/2000

TITLE X

ê 1150/2000
(adapted)

ð new

Article 22 17

Ö Repeal Õ

1. 
ð Subject to paragraph 2, ï Council Regulation (EEC,
Euratom) No 1150/2000 No 1552/89 shall be
Ö is Õ repealed.

ò new

2. 
Articles 3, 6(3)c and
10 of Regulation (EC, Euratom) No 1150/2000 shall continue to apply to the
conservation of supporting documents, entry in the accounts and reporting,
timing for making available and adjustments of revenue accruing from the application
of a rate of call to the VAT base determined in a uniform manner and limited to
between 50 % and 55 % of the GNP or GNI of each Member State, depending on the
relevant year, taking into account the effect on this revenue of the correction
of budgetary imbalances granted to the United Kingdom for the years until 2012.

ê 1150/2000
(adapted)

ð new

3. 
References to the said Ö provisions
of Õ Regulation Ö (EC,
Euroatom) No 1150/2000 which are referred to in the correlation table set out
in Annex II to this Regulation Õ shall be
construed as references to this Regulation and Ö shall Õ should be read in accordance with the Ö that Õ correlation
table set out in Part A of the Annex.

Article 23 18

Ö Entry
into force Õ

This Regulation shall enter into force on
the ð twentieth ï day ð following that ï of its publication in the Official Journal of the European Ö Union Õ Communities.

ð It shall apply from 1 January
2014 ï

This Regulation shall be binding
in its entirety and directly applicable in all Member States.

Done at Brussels,

For
the Council

The
President

ANNEX

PART A

Correlation table

Regulation (EEC, Euratom) No 1552/89 || This Regulation

Article 1 || Article 1

Article 2(1) || Article 2(1)

Article 2(1a) || Article 2(2)

Article 2(1b) || Article 2(3)

Article 2(2) || Article 2(4)

Article 3 || Article 3

Article 4 || Article 4

Article 5 || Article 5

Article 6(1) || Article 6(1)

Article 6(1a) || Article 6(2)

Article 6(2)(a) || Article 6(3)(a)

Article 6(2)(b) || Article 6(3)(b)

Article 6(2)(c) || Article 6(3)(c)

Article 6(2)(d) || Article 6(3)(d)

Article 6(3), point (a) || Article 6(4), first subparagraph, point (a)

Article 6(3), point (b), first subparagraph || Article 6(4), first subparagraph, point (b)

Article 6(3), point (b), second subparagraph || Article 6(4), second subparagraph

Article 6(4) || Article 6(5)

Article 7 || Article 7

Article 8 || Article 8

Article 9 || Article 9

Article 10 || Article 10

Article 11 || Article 11

Article 12 || Article 12

Article 13 || Article 13

Article 14 || Article 14

Article 15 || Article 15

Article 16 || Article 16

Article 17 || Article 17

Article 18(1) || Article 18(1)

Article 18(2), first subparagraph, first indent || Article 18(2), first subparagraph, point (a)

Article 18(2), first subparagraph, second indent || Article 18(2), first subparagraph, point (b)

Article 18(2), second subparagraph || Article 18(2), second subparagraph

Article 18(2), third subparagraph || Article 18(2), third subparagraph

Article 18(3) || Article 18(3)

Article 18(4) || Article 18(4)

Article 18(5) || Article 18(5)

Article 19 || Article 19

Article 20 || Article 20

Article 21 || Article 21

Article 22 || —

Article 23 || —

— || Article 22

— || Article 23

— || Annex

PART B

Amending
Regulations to Regulation (EEC, Euratom) No 1552/89

Council Regulation (Euratom, EC) No 3464/93 of 10
December 1993 (OJ L 317, 18.12.1993, p. 1).

Council Regulation (EC, Euratom) No 2729/94 of 31
October 1994 (OJ L 293, 12.11.1994, p. 5).

Council Regulation (Euratom, EC) No 1355/96 of 8
July 1996 (OJ L 175, 13.7.1996, p. 3).

é

ANNEX I

Repealed Regulation with list of
its successive amendments

Council Regulation (EC, Euratom) No [1150/2000] || (OJ L 130, 31.5.2000, p. 1)

Council Regulation (EC, Euratom) No [2028/2004] || (OJ L 352, 27.11.2004, p. 1)

Council Regulation (EC, Euratom) No [105/2009] || (OJ L 36, 5.2.2009, p. 1)

ANNEX II

Correlation
table

Regulation (EC, Euratom) No 1150/2000 || This Regulation

Article 1 || -

- || Article 1

Article 2 || Article 2

Article 3(1), (2) and (3) || Article 3(1), (2) and (3)

- || Article 3(4)

Article 4 || Article 4

Article 5 || -

Article 6(1) || Article 5(1)

Article 6(2) || Article 5(2)

Article 6(3)(a) || Article 5(3), first subparagraph

Article 6(3)(b) || Article 5(3), second subparagraph

Article 6(3)(c) || Article 5(3), third subparagraph

Article 6(3)(d) || Article 5(3), fourth subparagraph

Article 6(4), first subparagraph, point (a) || Article 5(4), first subparagraph, point (a)

Article 6(4), first subparagraph, point (b) || Article 5(4), first subparagraph, point (b)

Article 6(4), second subparagraph || Article 5(4), third subparagraph

Article 7 || Article 6

Article 8, first paragraph || Article 7

Article 9(1) || Article 8(1)

Article 9(1a) || Article 8(2)

Article 9(2) || Article 8(3)

Article 10(1), (2) and (3) || Article 9(1), (2) and (3)

Article 10(6) || Article 9(4)

Article 10(7) || Article 9(5)

Article 10(8) || Article 9(6), first subparagraph

- || Article 9(7)

Article 10a || Article 10

Article 11(1) || Article 11(1), first subparagraph

- || Article 11(1), second subparagraph

Article 11(2), (3) and (4) || Article 11(2), (3) and (4)

Article 12(1), (2), (3) and (4) || Article 13(1), (2), (3) and (4)

Article 12(5), first subparagraph || Article 14(1)

Article 12(5), second subparagraph || Article 14(2)

Article 16, third subparagraph || Article 9(6), second subparagraph

Article 17(1) and (2) || Article 12(1) and (2)

Article 17(3) first subparagraph || Article 12(3), first subparagraph

Article 17(3) third subparagraph || Article 12(3), second subparagraph

- || Article 12(3), third and fourth subparagraph

Article 17(4) || Article 12(4)

Article 17(5) || -

Article 18 || -

Article 19 || -

Article 20 || -

Article 21 || -

Article 21a || Article 16

Article 22, first subparagraph || Article 17(1)

Article 22, second subparagraph || Article 17(3)

Article 23, first subparagraph || Article 18, first subparagraph

Article 23, second subparagraph || Article 18, third subparagraph

Annex || -

- || Annex I

- || Annex II

[1]               OJ L [...], [...], p. [...].

[2]               OJ L 130, 31.5.2000, p.1.

[3]               OJ L [...], [...], p. [...].

[4]               OJ L 181, 19.7.2003, p. 1.

[5]               OJ L 293, 12.11.1994, p. 9. Decision replacing
Decision No 88/376/EC, Euratom (OJ L 185, 15.7.1988, p. 24).

[6]               OJ C [...], [...], p. [...] Opinion delivered on 18 January 2000 (not yet published in
the Official Journal).

[7]               OJ C [...], [...], p. [...] 145, 9.5.1998, p. 1.

[8]               OJ L 130, 31.5.2000, p. 1 155, 7.6.1989, p. 1.
Regulation as last amended by Regulation
(Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

[9]               See Annex I, Part B.

[10]             OJ C 328, 17.12.1991, p. 1.

[11]             OJ L , [...], [...], p. [...].

[12]             OJ L , [...], [...], p. [...].

[13]             OJ L 181, 19.7.2003, p. 1

[14]             OJ L 49, 21.2.1989, p. 26.

[15]             OJ L 160, 26.6.1999, p. 1 181, 1.7.1992, p. 12. Regulation replaced by Regulation (EC)
No 1251/1999 (OJ L 160, 26.6.1999, p. 1).

[16]             OJ L 293,
12.11.1994, p. 14.

[17]             OJ L 55, 28.2.2011, p. 13.

[18]             OJ L 163, 23.6.2007, p. 17.

[19]             OJ L
163, 23.6.2007, p. 17.

[20]             Council
Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform
arrangements for the collection of own resources accruing from value added
tax (OJ L 155, 7.6.1989, p. 9).

[21]             Council
Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of
gross national income at market prices (OJ L 181, 19.7.2003, p. 1).

[22]             OJ L
49, 21.2.1989, p. 26.

[23]             Council
Regulation (EC) No 515 of 13 March 1997 on mutual assistance between the
administrative authorities of the Member States and cooperation between the
latter and the Commission to ensure the correct application of the law on
customs and agricultural matters (OJ L 82, 22.3.1997, p. 1).

[24]             OJ L 248, 16.9.2002, p. 1.

[25]             Council Regulation (EC,
Euratom) No 1605/2002 of the Council of 25 June 2002 relating to the Financial
Regulation applicable to the general budget of the European Communities (OJ
L 248, 16.9.2002, p. 1).

[26]             OJ L 357, 31.12.2002, p. 1.

[27]             OJ L 30, 31.1.2009, p. 16. 270, 21.10.2003, p. 1.;

[28]             OJ L 352, 27.11.2004, p. 1.