ARCHIVES HISTORIQUES 
DE LA COMMISSION 
 
 
 
COLLECTION RELIEE DES 
DOCUMENTS "COM" 
 
 
 
 
COM (83) 101 
 
 
 
Vol. 1983/00 31 
  
 
Disclaimer  
Conformém ent au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983 
concernant l'ouverture au public des archives historiques de la Communauté économique 
européenne et de la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983, 
p. 1), tel que modifié par le règlement (CE, Euratom) n° 1700/2003 du 22 septembre 2003 
(JO L 243 du 27.9.2003, p. 1), ce dossier est ouvert au public. Le cas échéant, les documents 
classifiés présents dans ce dossier ont été déclassifiés conformément à l'article 5 dudit 
règlem ent. 
In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 
concerning the opening to the public of the historical archives of the European Economic 
Community and the European Atomic Energy Communit y (OJ L 43, 15.2.1983, p. 1), as 
amended by Regulation (EC, Euratom) No 1700/2003 of 22 September 2003 (OJ L 243, 
27.9.2003, p. 1), this file  is open to the public. Where necessary, classified documents in this 
file have been declassified in conformity with Article 5 of the aforementioned regulation.  
In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom  1. 
Februar 1983 ü ber die Freigabe der historischen Archive der Europäischen  
Wirtschaftsgemeinschaft und der Europäischen Atomgem einschaft (ABI. L 43 vom  15.2.1983,  
S. 1), geändert durch die Verordnung (EG, Euratom) Nr. 1700/2003 vom 22. Septem ber 2003  
(ABI. L 243 vom 27.9. 2003, S. 1), ist diese Datei der Öffentlichkeit zugänglich. Soweit  
erforderlich, wurden die Verschlusssachen in dieser Datei in Übereinstimmung mit Artikel 5  
der genannten Verordnung freigegeben.  
COMMISSION  OF THE EUROPEAN  COMMUNITIES 
COM(83)  101 final 
Brussels,  1 March  1983 
Amended 
Proposai  for a 
COUNCIL  REGULATION  (EEC) 
amending  and  extending  the term of  validity  of  Regulation (EEC, Euratom,  ECSC) 
No 2892/77  implementing in respect of own resources accruing  from value 
added  tax  the  Decision  of 21 April 1970 on  the  replacement  of 
financial contributions from Member States by  the 
Communities'  own resources 
(submitted to the  Council by  the  Commission  in accordance  with 
Article 149, indent 2  of the  EEC Treaty  and  Artide 119, 
indent 2  of the Euratom  Treaty) 
COM(83)  101 final 

COMMUNICATION  FROM THE COMMISSION TO THE COUNCIL 
On 17 December  1982 European  Parliament  gave a favourable opinion 
for a Council Regulation  amending  and extending  the term of validity 
of Council Regulation  (EEC, Euratom,  ECSC) No  2892/77  implementing 
in respect  of own  resources accruing  from value added tax the 
Decision  of  21 April  1970 on the  replacement  of financial  contributions 
from Member  States by the  Communities'  own resources  which had been 
sent to the  Council on 16 July  1982' 
Parliament also  adopted  three amendments to the  Commission  proposal. 
The Commission  is prepared  to incorporate  in its proposal  the amendment 
to: 
- Article  10b, which seeks  to give the Commission  greater  scope for 
taking steps to improve  the collection  of Community  own resources; 
- Article  14, which provides  for a  report on the  operation  of the 
amended  regulation. 
However,  the Commission  considers that Parliament's proposal  to amend 
Article  13 concerning  the decision-making  procedure  is premature  at 
this juncture  and should be re—examined  when a  definitive  regulation 
is considered. 
Pursuant  to Article  149  of the EEC Treaty and Article  119  of the  Euratom 
Treaty, the Commission is hereby amending the proposal for a Regulation 
which it sent to the Council on  16  July  1982  by making the amendments 
annexed to  this  communication. 
^DJ C  13, 17  January  1983 
'"OJ C 200, 4  August  1982 on the proposal 

ANNEX 
Proposal for  a Council Regulation  amending  and extending  the term of 
validity  of Regulation  (EEC, Euratom,  ECSC) No  2892/77  implementing 
in reepei-t  of own  resources accruing  from value added tax the  Decision 
if 21 April  1970 on the  replacement  of financial  contributions  from 
Member States  "by the  Communities'  own resources. 
' Amendments to the  proposal  to the  Council for  a Regulation  of 
ÌL. July  1982 (OJ C  200, 4 August  1982) are underlined.) 
- 'Jhe text of Article  10b is  replaced  "by: 
"l. The corrections  to be made to the summary  accounts  for previous years 
referred  to in  Article 10 shall be made by the  Commission  on the  basis 
of data provided  by itself or by the Member  States. 
If the Member  State concerned  does not agree, the Commission  shall. 
after re—examining  the matter, take  whatever  measures  it considers necessary 
for the correct implementation  of this Regulation. 
The corrections  shall be incorporated  in a summary  estimate  adopted 
on 30 June. 
2. No further corrections  may be made to the  annual summary  account 
referred  to in  Article  10(l)  after three years  have elapsed  from 
the end of a  given financial  year, unless they concern points 
previously  notified  either  by the  Commission  or by the Member  State 
concerned. " 
- The text of Article  14 is replaced  by: 
"This Regulation  shall enter into force on the day  following its publication 
in the 'Official  Journal  of the  European  Communities. ' 
It shall apply from  1 January  1983 for a  transitional  period expiring 
on 31 December  1985« 
By 31 December I984, the  Commission  shall submit a report on the 
application  of this Regulation, together with proposals  for a uniform 
method of calculation  for the determination  of the  basis frr  1 ewinfi" VAT 
own resources.  In GO  doing it  shall take account  of any  differences  in the 
administrative  burdens  on taxable  persons  and public control bodies. 
The Council, acting  unanimously  on a proposal  from the Commission,  shall 
adoptj before  ?r June  1985,the  provisions  relating  to the  definitive 
uniform system : levying  VAT resources  and the  detailed  rules for 
implementing  this system."