10. 11.83 Official Journal of the European Communities No C 303/19 
II 
(Preparatory Acts) 
COMMISSION 
Second amendment to the proposal for a Council Regulation amending Regulation (EEC, 
Euratom, ECSC) No 2891/77 implementing the Decision of 21 April 1970 on the 
replacement of financial contributions from Member States by the Communities' own 
resources (') 
COM(83) 621 final 
(Submitted by the Commission to the Council pursuant to Article 149 (2) of the EEC Treaty 
and Article 119 (2) of the Euratom Treaty on 24 October 1983) 
After the third recital, add the following new recital: 
'Whereas the concept of establishment should be 
clearly defined to ensure that it is applied in an 
adequately uniform manner; whereas Community 
customs legislation introduced the concept of 
"entry in the accounts", defined as the official act 
by which the amount of the import duties or 
export duties to be collected by the competent 
authorities is duly determined; whereas the 
establishment of entitlements should be provided 
for even in cases where it is not possible to make 
an entry in the accounts as so defined;' 
After the fifth recital, add the following new recital: 
'Whereas after entitlements have been established, 
the corresponding own resources should be made 
available; whereas, however, where recovery is 
delayed or proves impossible, provision should be 
made for the making available of entitlements to 
be deferred or definitively waived; whereas this 
possibility should be strictly limited in order to 
protect the Community's financial interests; 
whereas appropriate procedures should be laid 
down;' 
1. The first (unnumbered) paragraph of Article 2 is 
numbered paragraph 1 and is amended as follows: 
'(a) For the purpose of applying this Regulation, 
in cases where Community rules impose an 
obligation to enter an entitlement in the 
accounts, the entitlement shall be deemed to 
be established as soon as it has been entered 
in the accounts. 
(b) In cases not covered by these rules, however, 
an entitlement shall be deemed to be 
established as soon as its amount has been 
determined by the appropriate department or 
agency of the Member State.' 
(») OJ No C 231, 4. 9. 1982, p. 15. 2. The second (unnumbered) paragraph of Article 2 
is numbered paragraph 2. 
3. At the beginning of Article 9 (1), the following is 
inserted: 
'Subject to the provisions of Articles 10a and 10b, 
the ...'. 
4. At the beginning of Article 10 (1), the following is 
inserted: 
'Subject to the provisions of Articles 10a and 10b, 
the entry ...'. 
5. The following Article 10a is inserted after 
Article 10: 
— paragraph 1: Article 17 (1) becomes Article 10a 
(1). 
— paragraph 2: 
'(a) The Member State may, however, subject 
to the conditions set out below, defer 
making available an entitlement 
established in accordance with Article 2 
(1) (b) where the entitlement cannot be 
recovered within the normal time allowed. 
(b) The Member States shall send the 
Commission a description of the situations 
in which they plan to make use of this 
provision. After consulting the Committee 
referred to in Article 20, the Commission 
shall draw up a list of model cases in 
which this provision may be applied. 
(c) The amounts of the entitlements to which 
the Member State applies this provision 
shall be recorded in a special section of the 
own resources accounts referred to in 
Article 6, broken down by the type of 
resource involved and the type of case as 
contained in the list provided for in (b) 
above. 
No C 303/20 Official Journal of the 
(d) The entitlements referred to in this 
paragraph shall be made available to the 
Commission not later than the first 
working day after the 19th day of the 
second month following that in which: 
— they were recovered; any interest paid 
on the entitlements by the person liable 
shall also be made available, 
— the Member State decided to terminate 
the recovery procedure without 
making use of the provisions of Article 
10b;'. 
6. The following Article 10b is added after Article 
10a: 
— paragraph 1: 
'(a) A Member State may be authorized not to 
make available to the Commission the 
amounts corresponding to established 
entitlements in cases where recovery of the 
entitlement proves impossible or the 
Member State is released under 
Community law from the obligation to 
recover the entitlement and: 
— the non-recovery referred to in the 
previous Article is not the result of an 
error by the Member State; 
— the same taxable event has not given 
rise to the collection of national 
revenue. 
(b) At the request of a Member State the 
Commission shall decide, after consulting 
the Committee referred to in Article 20, 
whether the conditions set out in (a) have 
been met and whether the request of the 
Member State should be granted. 
(c) However, if the amount of the entitlement 
referred to in (a) above is less than an 
amount which is initially fixed at 100 ECU 
and which may be revised by the 
Commission after consulting the 
Committee referred to in Article 20, a 
Member State which considers that the 
conditions set out in (a) above have been European Communities 10.11.83 
met may itself decide not to make these 
amounts available to the Commission. 
During the first and third quarters of the 
year, it shall send the Commission a list of 
cases in which decisions not to make own 
resources available have been taken during 
the previous half-year and the reasons for 
these decisions.' 
— paragraph 2: 
'(a) The effect of the Commission's decision to 
grant the request of a Member State or the 
decision of a Member State taken under 
1 (c) shall be: 
— to authorize the Member State which 
has paid over amounts under Article 
10a (1) to deduct these amounts from 
the own resources to be made available 
to the Commission on the first 
working day after the 19th day of the 
second month following that in which 
the Commission's decision was taken 
or the communication referred to in 
1 (c) was made, 
— to authorize the Member State which 
has availed itself of the facility referred 
to in Article 10a (2) not to pay to the 
Commission the amount of the 
entitlements in question. 
(b) If the Commission does not accede to the 
request of a Member State which has 
availed itself of the facility referred to in 
Article 10a (2), the Member State shall 
make available to the Commission the 
amount of the entitlements in question not 
later than the first working day after the 
19th day of the second month following 
that in which the decision was taken. 
(c) The entitlements referred to in this Article 
shall be listed case by case in a special 
section of the own resources accounts 
referred to in Article 8.' 
7. Paragraphs 1 and 2 of Article 17 are deleted and 
paragraph 3 becomes Article 17.