EN Official Journal of the European Union L 36/20

COMMISSION IMPLEMENTING DECISION (EU, Euratom) 2018/194

of 8 February 2018

establishing models for statements of accounts for entitlements to own resources and a form for reports on irrecoverable amounts corresponding to the entitlements to own resources pursuant to Council Regulation (EU, Euratom) No 609/2014

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to the Treaty establishing the European Atomic Energy Community,

Having regard to 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 (1), and in particular Articles 6(4) and 13(3) thereof,

After consulting the Advisory Committee on Own Resources,

Whereas:

(1) Commission Implementing Decision (EU, Euratom) 2016/2366 (2), lays down the arrangements for the transmission of information to the Commission by the Member States under the system of own resources.

(2) Models should be established for the monthly transmission of the statements of the ‘A’ and of the ‘B’ account so that they can be reported in a structured manner. It is necessary to clarify that ‘amounts recovered’ reflects the fulfilment of the Member States' financial obligations to make available traditional own resources and not only payments received by Member States of economic operators owing customs duties. ‘Amounts recovered’ should therefore explicitly include those amounts, which are made available to the Union budget because their non-recovery towards debtors is attributable to the Member States following administrative errors or lack of diligence in Member States' recovery efforts. Additional information should be provided in the statements in order to contribute to more clarity and transparency of the statements.

(3) All amounts made available as traditional own resources on the Commission's accounts according to Article 9 of Regulation (EU, Euratom) No 609/2014, should be introduced in the accounting statements and their annexes. To ensure that all amounts are recorded, even those made available outside of the time limit laid down in Article 10(1) of Regulation (EU, Euratom) No 609/2014, additional information should be introduced in subsequent annexes to the statements of the ‘A’ account.

(4) The report referred to in Article 13(3) of Regulation (EU, Euratom) No 609/2014 should contain all the facts necessary for a full examination of the reasons, which prevented the Member State from making available amounts deemed or declared irrecoverable exceeding EUR 100 000, including the recovery measures taken by the Member State. The reports submitted under Implementing Decision (EU, Euratom) 2016/2366 are sometimes not exhaustive and for that reason requests for additional information need to be made to the Member States concerned. It is therefore necessary to introduce additional elements and clarifications in the existing forms, such as further details on the debt incurred and the events leading to the establishment of the entitlement, on mutual assistance, and on the payment and recovery process.

(5) Account needs to be taken of the amendments to Regulation (EU, Euratom) No 609/2014 introduced by Council Regulation (EU, Euratom) 2016/804 (3) applicable from 1 October 2016 with regard to the potential release from the obligation to make to the Union's budget those amounts of traditional own resources available that prove irrecoverable due to deferred entry in the accounts or deferred notification of customs debts in order not to prejudice criminal investigations affecting the financial interests of the Union.

(6) It is necessary to provide for transitional period to give Member States time to adapt to the changes introduced in the forms for reporting under Articles 6(4) and 13(3) of Regulation (EU, Euratom) No 609/2014.

(7) For reasons of clarity and legal certainty Implementing Decision (EU, Euratom) 2016/2366 should be repealed,

HAS ADOPTED THIS DECISION:

Article 1

Member States shall use the models set out in Annexes I, II, III and IV to this Decision to draw up the statements of accounts for the entitlements to own resources referred to in Article 6(4) of Regulation (EU, Euratom) No 609/2014.

Article 2

Member States shall use the form set out in Annex V to this Decision to draw up reports on irrecoverable amounts corresponding to entitlements to own resources referred to in Article 13(3) of Regulation (EU, Euratom) No 609/2014. They shall transmit those reports using the electronic web-based management and information system supplied by the Commission.

Article 3

1. Member States shall use the models referred to in Article 1 of this Decision as from 20 July 2018 at the latest. Member States may use the models referred to in Article 1 of Implementing Decision (EU, Euratom) 2016/2366 until 19 July 2018.

2. Member States shall use the form referred to in Article 2 of this Decision as from 1 September 2018. Member States shall use the form referred to in Article 2 of Implementing Decision (EU, Euratom) 2016/2366 until 31 August 2018.

Article 4

Implementing Decision (EU, Euratom) 2016/2366 is repealed as from 1 September 2018.

Article 5

This Decision shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Done at Brussels, 8 February 2018. For the Commission The President Jean-Claude JUNCKER

(1) OJ L 168, 7.6.2014, p. 39.

(2) Commission Implementing Decision (EU, Euratom) 2016/2366 of 19 December 2016 establishing models for statements of accounts for entitlements to own resources and a form for reports on irrecoverable amounts corresponding to the entitlements to own resources pursuant to Council Regulation (EU, Euratom) No 609/2014 (OJ L 350, 22.12.2016, p. 30).

(3) 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).

ANNEX I ‘A’ ACCOUNT OF OWN RESOURCES OF THE EUROPEAN UNION Statement of established entitlements (1) Member State: Month/year:

(national currency) NATURE OF RESOURCE Member State's reference (optional) Accounts established during month (2) Amounts recovered from separate account (3) Corrections to earlier establishments (4) Gross amounts Net amounts + – (1) (2) (3) (4) (5) = (1) + (2) + (3) – (4) (6) 1210 Customs duties (excluding countervailing and anti-dumping) 1230 Countervailing and anti-dumping duties on products 1240 Countervailing and anti-dumping duties on services 12 CUSTOMS DUTIES 1100 Production levies related to the marketing year 2005/2006 and previous years 1110 Sugar storage levies 1130 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose 1170 Production charge 1180 One-off amounts on additional sugar quota and supplementary isoglucose quota 1190 Surplus amount 11 SUGAR LEVIES TOTAL 12 + 11 – 20 % collection costs – 25 % collection costs (5) – 10 % collection costs (6) Total to be paid to the EU (1) Including entitlements as a result of inspections and detected cases of fraud and irregularities. (2) Including accounting corrections. (3) Including amounts declared or deemed irrecoverable for reasons attributable to the Member States. (4) Corrections to initial establishments, in particular cases of post-clearance recovery and repayment. For sugar, corrections relating to earlier years must mention the corresponding marketing year. (5) The 25 % deduction rate is to be applied to amounts which, in accordance with applicable Union rules, should have been made available between 1 March 2001 and 28 February 2014. (6) The 10 % deduction rate is to be applied to amounts which, in accordance with applicable Union rules, should have been made available before 28 February 2001.

ANNEX II ANNEX TO THE STATEMENT OF THE ‘A’ ACCOUNT OF THE OWN RESOURCES OF THE EUROPEAN UNION Monitoring of recovery of amounts which relate to cases of irregularities or delays identified through control and supervision measures (1) Month/year

(national currency) Gross amount of own resources recovered References to irregularities or delays in the establishment, entry in the accounts and making available of own resources noted as a result of national or Union inspections (2) (3) (4) Rate of deduction to be applied (5) Amounts included under the heading ‘Total to be paid to the EU’ Other information (6) 20 % 25 % 10 % YES (7) NO (8) Total: (1) Article 2(3) or third subparagraph of Article 4(6) of Regulation (EU, Euratom) No 608/2014. (2) References to reports pursuant to Article 13(3) of Regulation (EU, Euratom) No 609/2014 are also to be shown in this column. (3) References to Commission letters and inspection reports are also to be mentioned in this column. (4) If applicable, the following specific references shall also be mentioned: — OWNRES reference; — References to identify individual payments related to Member States' financial responsibility for administrative errors; — References to the national decisions, as also included in the Annex to the statement of the separate account (Annex IV) in cases where the Member State autonomously considers that the conditions of Article 13(2) of Regulation (EU, Euratom) No 609/2014 are not met and TOR is made available voluntarily. (5) Mark with an X the retention rate applied to the amount. (6) Include in this heading further information regarding each amount entered in the annex: — If an amount is made available separately from the current monthly statement and not included in the ‘Total to be paid to the EU’, indicate here the date of making available of the amount and information to identify the amount at stake; — Indicate here if a payment is conditional; — Regular date for making the amount available. (7) Mark with an X, if the amount is included in the current monthly statement. (8) Mark with an X if the amount was made available separately and not included in a previous statement or Annex.

ANNEX III OWN RESOURCES OF THE EUROPEAN UNION — SEPARATE ACCOUNT (1) Statement of established entitlements not included in ‘A’ account Member State: Quarter/year:

(national currency) NATURE OF RESOURCE Outstanding from previous quarter Established entitlements for current quarter Corrections of establishments (Article 8) (2) Irrecoverable amounts which cannot be made available for justified reasons (Article 13(2)) (3) Total (1 + 2 ± 3 – 4) Amounts recovered for the EU budget during quarter (4) (5) Outstanding at end of current quarter (1) (2) (3) (4) (5) (6) (7) = (5) – (6) 1210 Customs duties (excluding countervailing and anti-dumping) 1230 Countervailing and anti-dumping duties on products 1240 Countervailing and anti-dumping duties on services 12 CUSTOMS DUTIES 1100 Production levies related to the marketing year 2005/2006 and previous years 1110 Sugar storage levies 1130 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose 1170 Production charge 1180 One-off amounts on additional sugar quota and supplementary isoglucose quota 1190 Surplus amount 11 SUGAR LEVIES TOTAL 12 + 11 Estimate of amounts established for which recovery is unlikely (6) (1) ‘B’ account kept pursuant to the second subparagraph of Article 6(3) of Regulation (EU, Euratom) No 609/2014, including entitlements established as a result of inspections and detected cases of fraud and irregularities. (2) Correction of establishments shall be understood as corrections, including cancellations resulting from a revision of the initial establishment arising from previous quarters. They differ by nature from those entered in column (4). (3) All the cases are to be set out in Annex IV which is to be returned at the same time as this quarterly statement. The total for this column (4) and the total in column 2 of Annex IV shall be the same. (4) The total for this column shall be the same as the total given in column (2) of the statement of the ‘A’ account for the three months concerned. (5) Including all amounts which had not been recovered from debtors for reasons attributable to the Member State. These need to be entered in column 2 of the ‘A’ account statement (Annex I) and are equally to be shown in column 1 of Annex IV. (6) Compulsory for the final quarter of each year. If the estimate comes to zero, the word ‘nil’ shall be entered.

ANNEX IV ANNEX TO THE STATEMENT OF THE SEPARATE ACCOUNT OF THE OWN RESOURCES OF THE EUROPEAN UNION List of amounts in the ‘B’ account declared or deemed irrecoverable (1) (2) Quarter/year

Gross amount of own resources Reference to national decision OWNRES reference (3) WOMIS reference (3) Entered in the ‘A’ account Not entered in the ‘A’ account (1) (2) TOTAL: TOTAL: (1) Article 13(2) of Regulation (EU, Euratom) No 609/2014. (2) Including all amounts which had not been recovered from debtors for reasons attributable to the Member State. (3) If applicable.