21.6.93 OfficialJournaloftheEuropeanCommunities NoC170/1
II
(Preparatory Acts)
COURT OFAUDITORS
OPINION No1/93OFTHECOURTOFAUDITORS OFTHEEUROPEAN COMMUNITIES
onaproposalforaCouncilRegulation (EEC)amendingCouncilRegulation (EEC,Euratom )
No1552/89implementing Decision88/376/EEC,Euratomconcerning thesystemofthe
Community 'sownresources
(93/C170/01)
THECOURT OFAUDITORS OFTHEEUROPEAN COM­
MUNITIES ,
HavingregardtotheTreatyestablishing theEuropean
Economic Community ,andinparticular Article209
thereof,
HavingregardtotheTreatyestablishing theEuropean
AtomicEnergyCommunity ,andinparticular Article183
thereof,
HavingregardtotheCouncilDecisionof24June1988(1),
88/376/EEC,Euratom ,concerning thesystemofthe
Community 'sownresources ,
HavingregardtoCouncilRegulation (EEC,Euratom )
No1552/89of29May1989(2)implementing Decision88/
376/EEC,Euratomconcerning thesystemoftheCom­
munity'sownresources ,
HavingregardtotheCommission reportof11De­
cember1992ontheimplementation ofCouncilRegulation
(EEC,Euratom )No1552/89,drawnuppursuant to
Article22(3)ofthesaidRegulation ,
Havingregardtotheproposalsubmitted bytheCommis­
sionon11December 1992,
HavingregardtotheCouncil'srequestfortheCourtof
Auditorstobeconsulted onthisproposal ,whichwas
receivedbytheCourton27January1993,
WhereasCouncilRegulation (EEC,Euratom )No1552/89
containstechnicalprovisions concerning :
—theestablishment bytheMemberStatesofthe
traditional ownresources—thecalculation ofresourcesderivingfromvalue-added
tax(VAT)andMemberStates'grossnationalproducts
(GNP)
—andthemakingavailableofalltheseownresources ;
WhereasthisRegulation ispartofabroadergroupof
legislativeinstruments ,includinginparticular :
—Council Decision 88/376/EEC,Euratom of
24June1988concerning thesystemoftheCom­
munity'sownresources ;
—CouncilDirective 89/130/EEC,Euratomof13Feb­
ruary1989(4),concerning theharmonization ofthe
calculation ofthegrossnationalproductatmarket
prices;
—andCouncilRegulation (EEC,Euratom )No1553/89
of29May1989(5),concerning thedefinitiveuniform
procedure forcollectingownresourcesderivingfrom
value-added tax;
Whereascertainprovisions ofthislegislation ,whichare
closelylinked,arebeing,orwillshortlybe,redrafted ;
whereas ,althoughthisisanimplementing instrument ,the
Regulation inquestionisfundamental forthecalculation
ofentitlements intermsofownresources ,aswellasforthe
recoverythereof;whereasitwillnevertheless benecessary ,
atalaterstage,toensureconsistency betweenthesevarious
texts,aswellasbetweenRegulation No1552/89andthe
(!)OJNoL185,15.7.1988,p.24.
(2)OJNoL155,7.6.1989,p.1.
(3)Doc.COM(92 )519Final.(4)OJNoL49,21.2.1989,p.26.
(5)OJNoL155,7.6.1989,p.9.

NoC170/2 OfficialJournaloftheEuropeanCommunities 21.6.93
Community customscode(1),whichgovernsthepro­
cedurestobeusedforenteringentitlements derivingfroma
customsdebtintheaccounts ;
HASADOPTED THEFOLLOWING OPINION :
PARTONE
Generalobservations
ESTABLISHMENT OFTRADITIONAL OWN
RESOURCESPinpointing oftheaccounting documents
pertaining toestablished entitlements
4.Oftheseimprovements ,oneessentialoneconcernsthe
questionofpinpointing theaccounting documents pertain­
ingtoestablished entitlements .Infact,forthereason
indicated above,namelythatestablishment doesnot
correspond toaprecisestageintheprocedures adoptedin
theMemberStates,itisinpracticeverydifficulttoidentify
theseestablished entitlements precisely ;andyetthesesame
established entitlements areusedasabasisforcalculating
thesumsthataretobemadeavailabletotheCommunity .
5.Itisthereforeimperative thattheMemberStates
shouldberequiredtoindicateclearly,ortocreate,
accounting documents corresponding totheactof
establishment .Suchdocuments oughttoinclude,apart
frominformation concerning theestablished entitlements ,
information onentitlements guaranteed andrecovered .
TheCommission shouldbeofficiallyinformedofthe
existence andthenatureofthesedocuments andofallthose
thatareusedinthecontextofCommunity ownresources ,
aswellas,moregenerallyspeaking ,oftheprocedures used
todrawuptheseownresourcesaccounts .
MAKING AVAILABLE OFTRADITIONAL
OWNRESOURCESThelinkbetweenestablishment andentering
intheaccounts
1.Inspiteoftheimportance thatwasattachedrightfrom
theearliestregulations tothenotionofestablishment ,this
actdoesnotconstitute ,withintheMemberStates,a
specificstageintheprocedureofrecordingownresources .
Thesystemused,basedasitismainlyonsuchkeyitemsas
thedebtor'sdeclaration ,theenteringintheaccountsof
sumsdueandthereleaseofthegoodsforfreecirculation ,
stilltakesnoaccountoftheconceptofanestablished
entitlement .TheCourthasalreadyhadoccasiontopoint
outthislacuna,initspreviousOpiniononthissame
Regulation No1552/89,No8/88(2).Subsequently ,the
Courtwentontodrawattention tothedeleterious
consequences ,pointedoutinparticular initsannualreport
onthefinancialyear1991(3),thatresultfromdelaysinthe
makingavailableofthecorresponding resources .
2.TheCommission 'sproposaltolinktheactof
establishment totheactofenteringthesumsinvolvedinthe
accountsisthusapositivemeasure,atleasttotheextent
thatittends,realistically ,tointroduce anautonomous
establishment procedureandbringitclosertothepointat
whichanentitlement actuallyarises.Enteringinthe
accountshas,asastepintheprocedure ,theadvantage of
givinganimprovedaccounting basisfortherecordingof
theestablishment .Moreover ,entitlements uncovered
duringaposterioricontrolsorduringinvestigations of
suspectedcasesoffraudwouldbeveryusefullysubjectedto
specialtreatment ,inthesensethatinthatcasereference
wouldbemadetothedecisiontakenbytherelevant
authority ,ratherthantotheactofenteringintheaccounts ,
forthepurposeofexecutingtheestablishment .
3.TheCourttherefore considers thattheamendments
proposedbytheCommission servetoclarifytheprocedure
forestablishing entitlements ,subjecttocertainformal
improvements .Reductionoftimeallowedformaking
resources available
6.TheCommission proposesthatthetimeallowedfor
makingtraditional ownresources availableshouldbe
reducedbyabout15days(fromthe19thtothe5thof
monthn+2).Thereasongivenforthisreduction isto
ensurethatthesumsrecoveredduringsimplified customs
clearanceprocedures arenotmadeavailablelater—on
averageonemonthlater—thanthosethatarerecovered
undernormalprocedures .Inrealitythemeasureisa
generaloneanddoesnotmakeitpossibleforthese
simplifiedprocedures tobetreateddifferently ,inrespectof
which,therefore ,theMemberStateswillcontinuetoenjoy
acash-flow advantage .
7.However ,itshouldbenotedthatbringingforwardthe
dateforthemakingavailableofallestablished entitlements
onauniformbasismayproduceasimilareffect,inthe
presentstateofcustomsclearancepractices ,tospecifically
reducingbyonemonththeperiodforthemakingavailable
ofestablished entitlements underthesimplifiedprocedure .
8.Regarding leviesinthesugarsector,theperiodwithin
whichdebtorsmustpayoverthesupplementary levyand
thebalanceofproduction leviesisatpresentfixedat
15December byvirtueofArticle7ofRegulation (EEC)(!)CouncilRegulation (EEC)No2913/92of12October1992,OJ
NoL302,19.10.1992.
(2)OJNoC313,8.12.1988,p.31.
(3)OJNoC330,15.12.1992,p.27.

21.6.93 OfficialJournaloftheEuropeanCommunities NoC170/3
No1443/82(!),asamended byRegulation (EEC)
No2682/84(2).Ifthesesumsweremadeavailableby,at
thelatest,thefirstworkingdayafter5December ,that
wouldobligetheMemberStatestopre-finance such
payments byabouttendays.Inordertoavoidsucha
constraint ,itwouldbenecessaryeithertobringforward
theDecember deadlineforthepaymentoftherelevant
leviesintheregulations concerning thesugarmarketor,
preferably ,toprovideforanexceptioninRegulation (EEC,
Euratom )No1552/89toallowfortheleviestobemade
available laterinDecember .ofabalancepaidoverduringDecemberofthefollowing
financialyear.InthebudgettheCommission reservestwo
ArticlesfortheVATandGNPbalancesbutonlymakes
tokenentriessinceitdoesnotobtaintheactualfiguresuntil
October .Oncecalculated ,thesefigureshaveprovedtobe
positiveinrecentyears,thushelpingtoboostthesurpluson
therevenueandexpenditure account,especially in1991.
Buttheycouldjustaseasilyturnouttobenegativeand
resultinadeficitontherevenueandexpenditure account .
12.Thissituation isinopposition totheprincipleof
budgetaryequilibrium andhastheinconvenience offixing
thecall-uprateoftheGNPresourceonincomplete bases.It
wouldthereforebepreferable fortheCommission totake
accountofthesesums,e.g.duringtheannualrevisionofthe
ownresourceestimateswhichitisrequiredtoproduceby
virtueofArticle16ofRegulation (EEC,Euratom )
No1552/89,inordertoadaptthecurrentbudgetbymeans
ofasupplementary oramendingbudget.Thisis,moreover ,
thesolutionwhichtheCommission itselfrecommended in
itspaperof10March1992ontheCommunity public
finances (3)butwhichithasnotincorporated intoits
presentproposals .ControlbytheCommission ofentitlements to
bemadeavailable
9.Established entitlements thatareenteredinseparate
accountsbecausetheyhavenotbeeneitherrecoveredor
guaranteed mayneverbemadeavailablebytheMember
Statesincasesofforcemajeureorincertainspecifiedcases.
TheCommission proposesthatalistofsuchcasesshould
besenttoiteverysixmonthssothatitcanmakeits
observations thereonknown,butonlyprovidedthatthe
amountsinquestionareinexcessof10000ECU(or
2000ECUintheeventofamistakeatnationallevel).The
Courtconsidersthatthisthreshold isacceptable inthe
contextofaninformation-supplying procedure ,inorderto
reducethevolumeofdatatobenotified,butthatitisnot
acceptable forthepurposeofclearingasetofaccounts,
whichprocedure oughttoconcernallthesumsentered.
Thesearrangements mustthereforebecompleted bythe
imposition ontheCommission ofanexpressobligation to
carryoutperiodicchecksontheseparateaccounts .
10.Atpresentthereisnoprovision inRegulation
No1552/89(EEC,Euratom )toguaranteethatproblems
uncovered bytheCommission duringitsscrutinyof
traditional ownresourcesaresolved.Itwouldbenecessary
tointroduce aspecificprocedureforthatpurpose,similar
totheonethatalreadyexistsfortheVATresource ,soasto
ensuretheregularmonitoring ofanyformalnotifications
withfinancialimplications whichtheCommission makes
totheMember States.Harmonization ofcertainprovisions
concerning theGNPresource
13.Anyamendments madetotheGNPfiguresfor
previousfinancialyearsresult,foreachMemberState
concerned ,inanadjustment ofthebalanceoftheGNP
resource .Shouldsuchamendments giverisetodisagree­
mentsbetween theCommission andtheMember State
concerned ,noarbitration procedure isofficiallyprovided
for.Itwouldbeusefulifthislacunacouldbefilledusingas
amodeltheprocedurethatappliestotheVATresource ,
including thenecessary legalprovisions inRegulation
No1552/89.
14.Finally,theprovisions described inArticle13of
Regulation No1552/89forthecalculation ofthefinancial
contributions whichthoseMemberStatesthatdonotapply
VATarerequiredtopayinplaceoftheVATresource
shouldbeadapted,eventhoughtheyarenotatpresent
applicable ,inordertotakeaccountoftheexistenceofthe
GNPresourceitself.
VATANDGNPOWNRESOURCES
Inclusionofbalancesinanamendingbudget
11.TheVATandGNPownresourcesarerecovered by
theCommission intwostages,firstlyonaprovisional basis
intheformofmonthlytwelfthsduringthecurrentfinancial
yearandthenonthebasisoftheactualfiguresintheformClarification ofArticle10ofRegulation
(EEC,Euratom )No1552/89
15.Asitstands,Article10ofRegulation No1552/89is
bothlongandcomplicated ,aswellasbeingdifficultto
read.TheCourtisaskingforanewversion,whichisclearer
andmorecoherent ,tobedrafted.Itisespeciallyimportant
(1)OJNoL158,9.6.1982,p.17.
(2)OJNoL254,22.9.1984,p.9. (3)Commission reportCOM(92 )2001Final,p.48.

NoC170/4 OfficialJournaloftheEuropeanCommunities 21.6.93
thatthetextshouldbebrokendownintoseveralarticles
devotedrespectively toeachcategoryofownresources :
traditional resources ,theVATresource,GNPfinancial
contributions ,theadditional GNPresourceandspecific
financingoftheEAGGFmonetary reserve.Stepsshould
alsobetakentodealseparately withquestionsregarding
provisional payments ,establishing balances,calculating
adjustments ,budgetary procedures andmethodsof
converting amountstobemadeavailabletotheCom­
munity.PARTTWO
Examination ofindividual articles
16.Inthefollowingsummarytable,theCourtsetsoutits
earlierobservations plusadditional observations whichit
deemsnecessary ifcertainambiguities inthetextasit
standsaretobeavoided .

THECOMMISSION 'SPROPOSAL THECOURT 'SPROPOSAL COMMENTS
Article 1
CouncilRegulation (EEC,Euratom )No1552/89of29
May1989implementing Decision 88/376/EEC,Eu­
ratomonthesystemoftheCommunities 'ownresources
isamended asfollows :
1)Article1:thewords'[lastmodified byRegu­
lation...]'areaddedafter'1553/89'.
Addthefollowing sentencetothesecondsub­
paragraph :'Shouldthisnotification notbeexplicitly
providedfor,thedateinquestionisthedateonwhich
MemberStatesestablishamountsowedbydebtors,in
theformofanadvanceorafinalpayment.'ItisexplicitlyprovidedthatMemberStatesshallnotify
debtorsofleviesandentitlements owedonlyincases
wheretheamountstobecollectedareontheproduction
ofCsugarandisoglucose Cwhichareneitherexported
norusedassubstitutes .Inothercases(advance
paymentsandfinaladjustments relatingtotheproduc­
tionlevy,supplementary levyandstoragelevy),onlythe
timeofestablishment isdefined .2)Article2:thefollowingparagraphs areinserted :
'1.(a)Whenthecompetent administrative author­
itiesmakeanentryintheaccountswithinthe
meaningofthecustomsregulations ,thenotification
forthepurposesoftheestablishment referredtoin
paragraph 1shallbethenotification providedforin
theseregulations .Thedateoftheestablishment
referredtoinparagraph 1shallbethedateofthe
entryintheaccounts .21.6.93 OfficialJournaloftheEuropean Communities NoC170/5Asregardstheleviesandotherchargesconnected with
thecommonorganization ofthesugarmarket,thedate
oftheestablishment referredtoinparagraph 1shallbe
thedateofnotification underthesugarregulations .
—Therearegroundsinthisparagraph fordealing
withcasesoflegalexemption fromentryinthe
accountswhichareprovidedforinthecustoms
code,including ,forexample ,casesoferroronthe
partofthecustomsauthorities .TheCommission 's
draftingistoovagueinthisrespectandmustbe
morespecific .1.(b)Incaseswherethecompetent administrative
authorities donotmakeanentryintheaccountsforthe
customsdebtonthebasisofthecustomsregulations ,
eventhoughthedebtorisknownandtheamountdue
canbecalculated asprovidedinparagraph 1,andthe
amountsinvolvedexceedECU2000,andadhocentry
ismadeintheaccounting ledgerswithoutnotification
ofthedebtorforthepurposesoftheestablishment
referredtoinparagraph 1.Firstsub-paragraph :
—thefirstlinesasfarasthewords'customs
regulations 'aretobereplacedbythefollowing :
'When,pursuanttoArticle217,paragraph 1,sub­
paragraph 2b)andsub-paragraph 3ofArticle220,
paragraph 2b)andArticle221,paragraph 3of
CouncilRegulation (EEC)No2913/92of12
October1992layingdowntheCommunity Cus­
tomsCode,thecompetent administrative author­
itiesdonotmakeanentryintheaccountsforthe
customsdebtordonotnotifythedebtorofthe
amountofentitlements legallyowed,'

THECOMMISSION 'SPROPOSAL THECOURT 'SPROPOSAL COMMENTS
Inthefirstsub-paragraph ,deletethewords:
'andtheamountsinvolvedexceed2000ECU'.Settingaspecificthreshold of2000ECUforthe
establishment ofownresources isnotjustified,evenin
casesoferroronthepartofthecustomsauthorities .
Thedateoftheestablishment referredtoinparagraph 1
shallbethedateoftheentryintheaccounting ledgers.Thesecondsub-paragraph isreplacedby:'thisentryin
theaccounting ledgersisanestablishment asdefinedin
paragraph 1.'Inparagraph lb),astheestablishment hasnolegal
existence ,thedateinquestioncannotbereferredto.An
equivalent establishment shouldbeprovidedfor.
beforetheword'disputed',add'thecaseofaposteriori
auditsorin'.Thisparagraph shouldalsodealwithaposterioriaudit
cases,evenwhenthereisnodispute.l.(c)Indisputedcases,thecompetent administrative
authorities shallbedeemed,forthepurposesofthe
establishment referredtoinparagraph 1,tobeina
positiontocalculatetheamountoftheentitlement no
laterthanwhenthefirstadministrative decisionistaken
notifyingthedebtorofthedebtorwhenjudicialaction
isbroughtifthisoccursfirst.
Thedateoftheestablishment referredtoinparagraph 1
shallbethedateoftheabovementioned decisionorof
initiationofjudicialaction.';NoC170/6 OfficialJournaloftheEuropean Communities 21.6.93Article3(textnotamendedbytheCommission )
MemberStatesshalltakeallappropriate measuresto
ensurethatthesupporting documents concerning the
establishment andthemakingavailableofown
resourcesarekeptforatleastthreecalendaryears,as
fromtheendoftheyeartowhichthesesupporting
documents refer.
Ifverification ofthesesupporting documents bythe
nationaladministration aloneorinconjunction with
theCommission showsthatafindingtowhichthey
relatemayhavetobecorrected ,theyshallbekept
beyondthetimelimitprovidedforinthefirstparagraph
forasufficientperiodtopermitthecorrection tobe
madeandmonitored .Thesecondsub-paragraph istobeplacedafterthethird
one.
Thefirstlinesthereofasfaras'inconjunction withthe
Commission 'aretobereplacedbythefollowing :'If
verification pursuanttoArticles18and19ofthis
Regulation ortoArticle11ofCouncilRegulation (EEC,Thisprovision shoulddealwithVATandGNP
resources inthesameway.
Theverifications referredtohereshouldbethesameas
thosecarriedoutinaccordance withArticles18and19
toincludeverifications carriedoutindependently ofthe
Commission andthoseconcerning GNP.

THECOMMISSION 'SPROPOSAL THECOURT 'SPROPOSAL COMMENTS
Euratom )No1553/89ofthesupporting documents
referredtoinprevioussub-paragraphs 'Thesupporting documents relatingtothestatistical
procedures andbasesreferredtoinArticles4and5of
Directive 89/130/EEC,Euratomshallbekeptbythe
MemberStatesuntil30September ofthefourthyear
followingthefinancialyearinquestion .Thesupporting
documents relatingtotheVATresourcesbaseshallbe
keptforthesameperiod.
Article4: 'Addpointc)asfollows :
'theexactheadingofalladministrative andaccounting
documents inwhichestablished entitlements asspe­
cifiedinArticle2ofthisRegulation ,guaranteed and
recovered entitlements ,especially thoseusedforthe
establishment ofaccounts aslaiddowninArticle6of
thisRegulation and,moregenerally ,allestablishments
ofcustomsdebts,areentered'.Owingtothepresentconfusion ,whereprincipaland
separateaccounting forestablished entitlements is
concerned ,itisessentialthatMemberStatesclearly
definethedocuments pertaining toestablished ,guaran­
teedandrecoveredentitlements ,asthesearenecessary
fordrawinguptheaccounts ,andthattheyinformthe
Commission oftheheadingsofthosestatements ,aswell
asofallthoseregardingCommunity entitlements .Point(a)ofparagraph 1isreplacedbythe
following :
'(a)ofthenamesofthedepartments oragencies
responsible forestablishing ,collecting ,making
availableandcontrolling ownresourcesand,where
appropriate ,theirstatus;'
Inpoint(b)ofparagraph 1thephrase'and
collection ofownresourcesandtheirbeingmade
available totheCommission 'isreplaced by
'collection ,makingavailableandcontrolofown
resources '.21.6.93 OfficialJournaloftheEuropean Communities NoC170/7Thefollowing sentence isaddedattheendof
paragraph 1:
'TheCommission shallbeinformedimmediately of
anychangeinthesenamesorprovisions .'
Article5:thewords'sugarlevies'areinsertedafter
'agricultural levies'andthelastsentenceoftheArticleis
deleted .For'sugarlevies',substitute thefollowing :
'leviesandotherchargesprovidedforwithinthe
framework ofthecommonorganization ofthesugar
sector'.Stepsshouldbetakentodescriberevenuefromthesugar
andisoglucose sectorsinauniformwayinthe
Regulation 'svariousprovisions .
Intheninthline,afterthewords'GNPfinancial Thepreviousfinancialyear'sbalanceshouldnotbe
contributions ',add: overlooked whencalculating theadditional GNP
'theavailablesurplusfromthepreviousfinancialyear'.resource .

THECOMMISSION 'SPROPOSAL THECOURT 'SPROPOSAL COMMENTS
Thispointisonlyrelevanttotheaccountsfortheentry
ofestablished entitlements intheaccounts andnotto
theaccountsformakingthemavailable .Ifsucharuleis
tobeintroduced ,itshouldbeinthecontextofanother
articleorinthecustomscode.Article6:
—Inpoint2(a)theordinal'19th'isreplacedby'5th'.
—Thefollowing isaddedattheendofpoint2(a):
'Foraccounting purposesthemonthshallendno
earlierthan1p.m.onthelastworkingdayofthe
month.'Deletethesentenceaddedtoparagraph 2,pointa).
—Inthesecondsentenceofpoint2(b)thewords'fullInparagraph 2,pointb),thewords'withintheperiod Separateaccountsshouldbeestablished onlyattheend
orpartial'areinsertedbefore'security'. laiddowninpointa)'arereplacedby:'onthedatelaidoftheperiodformakingavailable .Thisclarification
downinpointa)'. shouldensurethatpracticeswhicharecurrentlyvery
variedarebroughtintoline.NoC170/8 OfficialJournaloftheEuropean Communities 21.6.93—Thefollowing newpoint2(c)isinserted :
'Established entitlements relatingtoleviesand
otherchargesconnected withthecommonorgani­
zationofthesugarmarketshallbeenteredinthe
accountsreferredtoinpoint(a).Iftheseentitle­
mentsarenotthenrecovered withinthetimelimits
set,theMemberStatesmaycorrecttheentryand,
bywayofexception ,entertheentitlements inthe
separateaccounts.'
—Point2(c)isrenumbered point2(d)
—Thefirstsubparagraph ofparagraph 3isreplaced
bythefollowing :
'3.(a)EachMemberStateshallsendtheCommis­
sion,withinthetimelimitsspecifiedinparagraph 2,
amonthlystatement ofitsaccounts fortheTheproposed statement modelinAnnexIofthe
Commission 'sproposalshouldbeamendedasindicated
intheannex.

THECOMMISSION'S PROPOSAL THECOURT'SPROPOSAL COMMENTS
entitlementsreferredtoinparagraph2(a),usingthe
formofwhichaspecimenisannexedtothis
Regulation .
delete:'oradecisionhasbeentakentowaiverecovery'.Themonthlystatementspecifiestheamountsmade
available.Noticeisgivenconcerningdecisionsin
respectofnon-recovery inaccordancewithArticle17,
paragraph2.TogetherwitheachmonthlystatementtheMember
Statesshallindicatethecasesoffraudandirregularities
alreadyreportedtotheCommissionpursuantto
paragraph4whereamountshavebeenrecoveredora
decisionhasbeentakentowaiverecoveryandshallgive
thereferenceoftheinitialreport.
TogetherwiththesemonthlystatementstheMember
Statesconcernedshallprovidedetailsorstatementsof
deductionsfromownresourcesbasedonprovisions
relatingtospecial-statusterritories.21.6.93 OfficialJournaloftheEuropeanCommunities NoC170/9(b)EachMemberStateshallsendtheCommission ,
withinthetimelimitsspecifiedinparagraph2,a
quarterlystatementoftheseparateaccounts
referredtoinparagraph2(b),usingtheformof
whichaspecimenisannexedtothisRegulation .
Afterthewords'fraudandirregularities'atb),add:
'ofwhichtheCommissionhasalreadybeeninformedin
accordancewithparagraph4hereafter'.Thesameprinciplesaswerelaiddowninparagraph3a)
aboveconcerninginformationaboutseparateaccounts
shouldbefollowedwithregardtoprincipalaccounts.TogetherwiththequarterlystatementeachMember
Stateshallgivedetailsofthepositionconcerningcases
offraudandirregularitieswhereentitlementshavebeen
established .Thepresentationshallbethesameasthat
ofthequarterlystatementandreferenceshallbemade
totheinitialreport.'
—Thesecondsubparagraph ofparagraph3isre­
numberedparagraph4andreadsasfollows:
'4.Inthetwomonthsfollowingtheendofeach
quarter,eachMemberStateshallsendtheCommis­
sionadescriptionofcasesoffraudandirregularities
detectedinvolvingentitlements ofover
ECU10000.

THECOMMISSION 'SPROPOSAL THECOURT 'SPROPOSAL COMMENTS
Asfaraspossible,eachMemberStateshallprovidethe
followingdetails:
—typeoffraudand/orirregularity (designation ,
customsprocedure concerned ),
—amountofownresourcesevaded (orpresumed
orderofmagnitude ),
—goodsinvolved (tariffheading,origin,placefrom
whichtheycome),
—concisedescription offraudmechanism ,NoC170/10 OfficialJournaloftheEuropean Communities 21.6.93—typeofcheckthatledtodiscovery ,
—nationaldepartments oragencieswhichdetected
thefraudorirregularity ,
—stagereachedinprocedure ,withreferenceof
establishment ifalreadymade,
—reference ofnotification ofcaseundermutual
assistance arrangements [Regulation (EEC)
No1468/81],
—ifappropriate ,theMemberStatesinvolved ,
—measures takenorenvisaged topreventthe
recurrence ofcasesoffraudandirregularities
alreadydetected .
Specimenformsforproviding theabovedescriptions
shallbedrawnupbytheCommission afterconsulting
theACOR.Anychangestothesespecimenformsshall
beadoptedbythesameprocedure.'

THECOMMISSION 'SPROPOSAL THECOURT 'SPROPOSAL COMMENTS
addathirdparagraph asfollows :
'Incaseswherethepointsinquestion ,aswellas
thoseofwhichtheCommission hasbeeninformed
followingaudits,arelikelytoresultincorrections
beingmadetoentriesintheaccountmentioned in
Article9,paragraph 1ofthisRegulation ,such
corrections shouldbemadeinaccordance withthe
procedure laiddowninArticle10,paragraph 6,
sub-paragraph 1ofthisRegulation '.AstheRegulation stands,theCommission 'sobserv­
ationsresultingfromitsauditsintheMemberStatesare
notfollowedup,eitherofficiallyoradministratively ,
accordingtoanyprocedure comparable ,forexample,
totheprocedure forVAT'reserves'.Itisimportant to
closethisloopholeandtoensurethereisacommon
procedure forfollowing upallreportedcasesof
discrepancies whichmayaltertheamountofown
resources owed.Article7isreplacedbythefollowing :
'Article7
1.EachMemberStateshalldrawupannually a
summaryaccountofestablished entitlements shownin
theaccountsreferredtoinArticle6(2)(a)andshallsend
ittotheCommission before1Marchoftheyear
followingthefinancialyearinquestion .Aremarkshall
beaddedtoexplainanydifference betweenthetotalof
thesummaryaccountandthesumofthemonthly
statements sentinbytheMemberStatesfromJanuary
toDecember oftheyearinquestion .TheCommission
shallcheckthatthesummaryaccounttallieswiththe
amountsmadeavailableduringtheyear;itshallhave
twomonthsafterreceivingthesummaryaccount ,in
whichtomakeanyobservations totheMemberState
concerned .21.6.93 OfficialJournaloftheEuropean Communities NoC170/112.After31December ofthethirdyearfollowing a
givenyear,nocorrections shallbemadetothesummary
accountreferredtoinparagraph 1,exceptonpoints
notifiedbeforethisdateeitherbytheCommission orby
theMember Stateconcerned .'
Article8:thesecondparagraph isdeleted.
Article9isreplacedbythefollowing :
'Article9
1.Inaccordance withtheprocedure laiddownin
Article10,eachMember Stateshallcreditown
resources ,inecusorinnationalcurrency ,tooneofthe

THECOMMISSION 'SPROPOSAL THECOURT 'SPROPOSAL COMMENTS
accountsopenedinthenameoftheCommission withits
Treasuryorthebodyithasappointed .
Theseaccountsshallbekeptfreeofcharge.
2.Theamountscreditedinnationalcurrencyshallbe
converted bytheCommission andenteredinits
accounts inecusinaccordance withCommission
Regulation 86/610/EEC,Euratom ,ECSCof11De­
cember1986layingdowndetailedrulesforthe
implementation ofcertainprovisions oftheFinancial
Regulation of21December 1977.'
Addthefollowingsentencetothefirstsub-paragraph of
paragraph 1:
'However ,MemberStatesmayenterintheaccountsthe
balanceofproduction leviesandthesupplementary
levy,asprovidedforinthecommonorganization ofthe
sugarmarket,attheverylatestonthefirstworkingday
after15December '.Ifitdoesnotappearpossibletobringforwardfor
privatedebtorstheperiodwithinwhichtheyaretopay
thebalanceofproduction leviesandthesupplementary
levyasaresultofRegulation (EEC)No1443/82,a
derogation shouldbeprovidedforinthisRegulation ,
allowingtheamountsinquestiontobemadeavailable
bytheMemberStatesaftertheyhavebeenrecovered .Article10:
—Inthefirstsubparagraph ofparagraph 1,thephrase
'withanynecessaryadjustment foramountsofown
resources whichcouldnotberecovered forreasons
attributable totheMemberStates,entryinnational
currencies of'isinsertedafter'Decision 88/376/
EEC,Euratom',andtheordinal'19th'isreplacedby
theordinal'fifth'.
—Inthesecondsubparagraph ofparagraph 1,the
ordinal'19th'isreplacedbytheordinal'fifth'.
—Inthesecondparagraph ,theordinal'15'isreplaced
bytheordinal'first'.NoC170/12 OfficialJournaloftheEuropean Communities 21.6.93Article10:
—Thefirstsubparagraph ofparagraph 3isreplaced
bythefollowingtwosubparagraphs :
'3.VATresources ,theadditional resources ,
excluding theownresources fortheEAGGF
monetary reserve,and,whereappropriate ,GNP
financialcontributions shallbecredited,inecusor
innationalcurrencyatthechoiceoftheMember
State,onthefirstworkingdayofeachmonth,the
amountsbeingonetwelfthoftherelevanttotalsin
thebudget.

THECOMMISSION 'SPROPOSAL THECOURT 'SPROPOSAL COMMENTS
IftheMemberStateoptsforentryinnationalcurrency
theamountdueisconverted atthenationalcurrencies
rateofexchangeofthelastdayofthecalendaryear
precedingthebudgetyear,aspublished intheOfficial
JournaloftheEuropean Communities .
IftheMemberStateoptsforentryinecustheamountof
nationalcurrency isdetermined according tothe
previoussubparagraph andconverted intoecusatthe
rateofexchangeofthepenultimate workingdayof
quotation ofthemonthbeforeentry.
TheMember StatesshallinformtheCommission of
theirchoice.Theymayalterthischoiceprovidedthey
informtheCommission nolaterthanthefifthdayofthe
monthbeforethechangetakeseffect.'21.6.93 OfficialJournaloftheEuropean Communities NoC170/13Article10:
—Inthesecondsubparagraph ofparagraph 3,the
following isadded:
'However ,ifthesituation asregardstheim­
plementation ofthebudgetfortheyearissuchthat
theentryrelatingtothemonetary reserveisnot
necessarytoachieveabalancebetweenrevenueand
expenditure fortheyear,theCommission may
decidetodispensewiththisentryorpartofthis
entry.'
Intheexpression 'theuniformrateoftheadditional
resource',deletetheword'uniform'.Theuniformratedoesnotapplytotheadditional
resource .Article10,paragraph 3,subparagraph 3:(notamended
bytheCommission )
AnychangeintheuniformrateofVATresources,inthe
correctiongrantedtotheUnitedKingdomreferredtoin
Article5ofDecision88/376/EEC,Euratomandinits
financing ,intheuniformrateoftheadditional resource

THECOMMISSION 'SPROPOSAL THECOURT 'SPROPOSAL COMMENTS
and,whereappropriate ,intheGNPfinancialcontri­
butionsshallrequirethefinaladoptionofasup­
plementary oramending budgetandshallgiveriseto
readjustments ofthetwelfthswhichhavebeenentered
sincethebeginningofthefinancialyear.
—Inthefifthsubparagraph ofparagraph 3after
'precedingthebudgetary exercise'add:
'Iftheentryismadeinecustheamountinnational
currencyisconverted intoecusattherateofthe
penultimate workingdayofquotation inDe­
cember.'NoC170/14 OfficialJournaloftheEuropean Communities 21.6.93Thefirstindentofthesub-paragraph istobereplaced
bythefollowing :
'thecorrections underthefirstsub-paragraph ofArticle
9(1)ofRegulation (EEC,Euratom )No1553/89made
by31Julyshallgiverisetoageneraladjustment tobe
enteredintheaccountreferredtoinArticle9(1)ofthis
Regulation ,'Theestablishment oftwodifferentdatesfortheentryof
adjustments ,depending onwhetherthecorrections
relatetotheyearsbeforeorafter1987,isanunnecessary
complication whichshouldpreferably bescrapped .
Asregardsthedeadlineforentry,thisisestablished in
thethirdsub-paragraph hereafter .Article10,paragraph 6,subparagraph 1(notamended
bytheCommission )
Anycorrections totheVATresources baseunder
Article9(1)ofRegulation (EEC,Euratom)No1553/89
shallgiveriseforeachMemberStateconcerned whose
base,allowingforthesecorrections ,doesnotexceed
55%ofitsGNPtothefollowingadjustments tothe
balancereferredtoinparagraph 4ofthisArticle:
—thecorrections underthefirstsubparagraph of
Article9(1)ofRegulation (EEC,Euratom)
No1553/89madeby31Julyshallgiverisetoa
generaladjustment tobeenteredintheaccount
referredtoinArticle9(1)ofthisRegulation onthe
firstworkingdayofDecemberofthesameyear,
providedthatthecorrections applytoyearsafter
1987;otherwise theadjustment shallbemadeon
1Octoberofthesameyear.However ,aparticular
adjustment maybeenteredbeforethatdateifthe
MemberStateconcerned andtheCommission are
inagreement ,

THECOMMISSION 'SPROPOSAL THECOURT 'SPROPOSAL COMMENTS
—wherethemeasures whichtheCommission takes
underthesecondsubparagraph ofArticle9(1)of
Regulation (EEC,Euratom)No1553/89tocorrect
thebaseleadtoanadjustment oftheentriesinthe
accountreferredtoinArticle9(1)ofthisRegu­
lation,thatadjustment shallbemadeonthedate
specifiedbytheCommission pursuanttothesaid
measures .
Addthefollowing sentenceattheend:
'However ,anindividual adjustment maybeenteredat
anytimeiftheMemberStateinquestionandthe
Commission areinagreement .'Sincetheusualdeadlinefortheentryofadjustments is
established bythissub-paragraph ,itispreferable to
includetheexceptioncurrentlyfoundinthefirstindent
ofsub-paragraph 1.Article10,paragraph 6,subparagraph 3(notmodified
bytheCommission )
—TheCommission shallinformtheMemberStatesof
theseadjustments intimeforthemtoenterthemin
theaccountreferredtoinArticle9(1)onthefirst
workingdayofDecemberofthesameyear.21.6.93 OfficialJournaloftheEuropean Communities NoC170/15Article10: Inparagraph 7,intheexpression 'uniformrate',deleteTheuniformratedoesnotapplytotheadditional
theword'uniform'. resource .
—Inparagraphs 4and7after'forthemtoenterit'
add:'innationalcurrencies '.
Thistextaimstoclosetheloopholewhichcurrently
existsintheGNPprocedure ,compared withtheVAT
procedure forestablishing adjustments tothebalance .Complete thefirstsentencebyaddingthefollowing :
'Thisadjustment shallbeestablished inaccordance
withtheconditions laiddowninparagraph 6,sub­
paragraph 1ofthisArticle.'Article10,paragraph 8(notamendedbytheCommis­
sion)
AnychangestotheGNPofpreviousfinancialyears
pursuant toArticle3(2)ofDirective 89/130/EEC,
EuratomsubjecttoArticle6thereof,shallgiverisefor
eachMemberStateconcerned toanadjustment tothe
balanceestablished pursuant toparagraph 7.The
Commission shallinformtheMemberStatesofthese
adjustments sothattheycanenterthemintheaccount
referredtoinArticle9(1)ofthisRegulation onthefirst
workingdayofDecemberofthesameyear.After
30September ofthefourthyearfollowing agiven

THECOMMISSION 'SPROPOSAL THECOURT 'SPROPOSAL COMMENTS
financialyear,anychangestoGNPshallnolongerhe
takenintoaccount,exceptonpointsnotifiedwithinthis
timelimiteitherbytheCommission orbytheMember
State.
Article11:thefollowingsecondparagraph isadded:
'Anydelayinthepaymentofinterestdueshallgiverise
tothepaymentoffurtherinterestattheratelastapplied
totheprincipal.'
Article15:inthesecondindentofthefirstparagraph
andthefirstindentofthesecondparagraph ,'Article6'
isreplacedby'Article7'.
Addthefollowingwordstothesecondsub-paragraph :
'orasupplementary andamending budgetforthe
currentfinancialyear'.NoC170/16 OfficialJournaloftheEuropean Communities 21.6.93Itisabasicnecessity tomakethemostrealistic
assessment possibleoftheamountofownresourcesif
budgetaryequilibrium forthefinancialyearinquestion
istobeachievedandsuchanassessment alsoensuresa
morerigorousdefinitionoftherateofcall-upofGNP
resources .Thecurrententryof'p.m.'balances (token
entries)isnotsatisfactory inthisregard.Article16(notamendedbytheCommission )
TheCommission shall,beforetheendofOctoberin
eachfinancialyear,makeanestimateoftheown
resourcescollectedfortheentireyear,onthebasisofthe
dataatitsdisposalatthattime.
Ifappreciable differences fromtheoriginalappear,the
formermaygiverisetoaletterofamendment tothe
draftbudgetforthefollowingfinancialyear.Addthefollowingsub-paragraph :'Inanycase,when
theoperations mentioned inArticle10,paragraphs 4to
8arebeingcarriedout,theamountofrevenueshownin
thebudgetforthecurrentfinancialyearisincreasedor
reduced,inanamending budget,bytheamounts
incurredbythoseoperations .'
Theobligation concerning establishment isjustas
important astheobligation concerning availability .Inparagraph 1,afterthewords'requisitemeasures',
addthefollowing :
'toestablish customsdebtsand'.Article17
—Paragraph 2isreplacedbythefollowing :
'2.Member Statesshallbereleasedfromthe
obligationtomakeavailabletotheCommission the
amountscorresponding toestablished entitlements
solelyif,forreasonsofforcemajeure,these
amountshavenotbeenrecovered .Inaddition ,
MemberStatesmaydisregard thisobligation to
makesuchamountsavailable totheCommission inInparagraph 2,addafifthsub-paragraph asfollows :
'Inanyevent,thecasesdealtwithinthefirstsub­
paragraph mustbeassessedfromtimetotimebythe
Commission ,inthecontextofaverification ofthe
separateaccountsandinaccordance withtheprovisions
ofArticle18ofthisRegulation .Anydiscrepancy shouldFromtimetotime,theCommission shouldexamineall
specificcaseswhereMemberStatesareentitlednotto
makecertainamountsoftheseparateaccounts
available toit.

THECOMMISSION 'SPROPOSAL THECOURT 'SPROPOSAL COMMENTS
specificcasesif,afterthoroughassessment ofallthe
relevantcircumstances oftheindividual case,it
appearsthatrecoveryisdefinitelyimpossible for
reasonswhichcannotbeattributed tothem.bemadeknowntotheMemberStateconcerned .Its
resolution mustconformtotheprocedure setoutin
Article7ofthisRegulation '.
Inadequate securityfortheownresources tobe
recovered shallnotbeconsidered areasonwhichcannot
beattributed totheMemberState.
TheCommission shallbenotifiedeverysixmonthsof
thecasesreferredtointheprevioussubparagraph ,
wheretheamountsinvolvedexceedECU10000,or
ECU2000inthecaseoferrorsattributable tothe
competent administrative authorities orforcemajeure,
convertedintonationalcurrencyattherateapplyingon
thefirstworkingdayofOctoberoftheprevious
financialyear;thisnotification shallbegivenwithin
threemonthsoftheendofeachsix-monthperiodand
mustindicatethereasonswhytheMemberStatewas
unabletomakeavailabletheamountsinquestion .21.6.93 OfficialJournaloftheEuropean Communities NoC170/17TheCommission shallhavesixmonthsafterreceiving
allthenecessaryinformation inwhichtomakeany
observations totheMemberStateconcerned .'
Beforetheword'details',addtheadjective'precise'.Thisadditionshouldmeanthatthequalityofthe
requisiteinformation isimproved ,asstipulated bythe
Englishversionofthistext.Article17:
—Paragraph 3isreplacedbythefollowing :
'3.MemberStatesshallinformtheCommission ,
bymeansofannualreports,ofthedetailsand
resultsoftheirinspections andoftheoveralldata
andquestionsofprincipleconcerning themost
importantproblemsarisingoutoftheapplication
ofthisRegulation and,inparticular ,mattersin
dispute.ThisreportshallbesenttotheCommission
by31Marchoftheyearfollowingthefinancialyear
inquestion.'

THECOMMISSION 'SPROPOSAL THECOURT 'SPROPOSAL COMMENTS
Article2
ThisRegulation shallenterintoforceontheday
followingitspublication intheOfficialJournalofthe
European Communities .
Itshallapplyfrom...1993.
ThisRegulation shallbebindinginitsentiretyand
directlyapplicable inallMemberStates.
ThisOpinionwasadoptedbytheCourtofAuditorsinLuxembourg attheCourtmeetingof
1April1993.
FortheCourtofAuditors
AndreMIDDELHOEK
PresidentNoC170/18 OfficialJournaloftheEuropean Communities 21.6.93

ANNEX I
MemberState: OWNRESOURCES OFTHEEUROPEAN COMMUNITIES
Establishment : (Nationalcurrency)
Payment : Statement ofestablished entitlements tobemadeavailable
Corrections toearlier
establishments (*)Grossamounts
tobepaid
totheEEC NATURE OFRESOURCEMember State's
referenceAmounts established
during
monthincluded in
Article6.2.a)accounts
(1)Amounts recovered
afterinclusion
intheseparate
accounts
(2) in+ 34) (5)=<l)+(2)+(3)-(4
1210Customsduties(excluding ECSCandanti­
dumping )
1220ECSCduties
1230Countervailing andanti-dumping dutieson
products
1240Countervailing andanti-dumping dutieson
services
12CUSTOMS DUTIES
1010Agricultural leviesandcompensatory char­
gesonimports
1020Exportlevies
1030Monetary compensatory amountsonim­
ports
1040Monetary compensatory amountsonex­
ports
1050Accessioncompensatory amounts *
10AGRICULTURAL LEVIES21.6.93 OfficialJournaloftheEuropean Communities NoC170/191110Sugarstoragelevies
1100Sugarproduction levies
—AandBquotas
1120Isoglucoseproduction levies
1130LeviesonCsugarandisoglucose not
exported
1140Leviesonsubstitute Csugarandisoglucose
1160Additional levy
11SUGARANDISOGLUCOSE LEVIES
GRAND TOTAL
collectionCorrections ofinitialestablishments under(1)andrepaymentofamountsunder(2).Asregardssugar,referencemustbemadetothecorrections ofprevious
years.-10%
costs
NETAMOUNT TO
BEPAIDTOTHE
EEC