No C 146/4 Official Journal of the European Communities 4.6.83 
II 
(Preparatory Acts) 
COMMISSION 
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 (') 
(Submitted by the Commission to the Council pursuant to the second paragraph of 
Article 149 of the EEC Treaty and the second paragraph of Article 119 of the Euratom 
Treaty on 20 May 1983) 
1. The fifth recital is amended as follows: 
'Whereas, in view of the Community nature of 
own resources, the Community's financial 
autonomy should be enhanced by a provision that 
the balances in the Community's accounts to which 
the Member States credit own resources should bear 
interest; whereas own resources should therefore be 
credited to accounts with financial institutions, and 
no longer to the treasuries of the Member States.' 
2. Article 9 (1) is amended as follows: 
(a) the frist subparagraph is replaced by the 
following: 
'the amount of own resources established shall 
be credited by each Member State to the 
account opened in the name of the 
Commission with a financial institution 
appointed for this purpose by agreement between 
the Commission and the Member State 
concerned.' 
(b) The third subparagraph is replaced by the 
following; 
'This account shall bear interest.' 
3. Article 10 (3) is amended as follows: 
(a) The fourth subparagraph is replaced by the 
following: 
'Calculation of the twelfth for the month of 
January of each financial year shall be based 
on the amounts provided for in the draft 
budget referred to in Article 78 (3) of the 
ECSC Treaty, Article 203(3) of the EEC 
Treaty and Article 177 (3) of the Euratom 
Treaty; the adjustment shall be made together 
with the entry for the following month.' 
(b) The following fifth subparagraph is added: 
'If the budget has not been finally adopted 
before the beginning of the financial year, the 
O OJ No C 231, 4. 9. 1982, p. 15. Member States shall enter on the first working 
day of each month, including January, one-
twelfth of the amount of VAT own resources or, 
if appropriate, of the GNP-based financial 
contributions 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 of the 
month. Otherwise, the adjustment shall be 
made on the second due date following final 
adoption of the budget.' 
4. Article 10 (6) is amended as follows: 
The text: 
'Any corrections to the VAT resources basis under 
Article 10 (b) (1) of Regulation (EEC, Euratom, 
ECSC) No 2892/77 shall give rise for each 
Member State concerned to the following 
adjustments to the balance referred to in 
paragraph 4 of this Article: 
— the corrections under the first subparagraph of 
Article 10 (b) (1) 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 August of the same 
year; 
— the corrections under the second subparagraph 
of Article 10 (b) (1) shall give rise to an 
adjustment to be entered in the account 
referred to in Article 9 (1) of this Regulation 
one month after the expiry of the period 
allowed by the Commission in its reasoned 
decision for making the correction.' 
is replaced by: 
Any corrections to the VAT resources basis under 
Article 10 (b) (1) of Regulation (EEC, Euratom, 
ECSC) No 2892/77 shall give rise for each 
Member State concerned to the following 
4. 6. 83 Official Journal of the European Communities NoC 146/5 
adjustments to the balance referred to in 
paragraph 4 of this Article: 
— corrections under the first subparagraph of 
Article 10 (b) (1) made up to 30 June 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 August 
of the same year. However, if a Member State 
or the Commission so requests, a special 
adjustment may be made before that date. 
— corrections under the second subparagraph of 
Article 10 (b) (1) shall give rise to an 
adjustment to be entered in the account 
referred to in Article 9 (1) of this Regulation 
on the first working day of the month following 
the expiry of the period allowed by the 
Commission in its measures for the correction of 
the basis. 
5. Article 11 is replaced by the following: 
'Any delay in making the entry in the account 
referred to in Article 9(1) shall give rise to the payment of interest by the Member State 
concerned at the interest rate applicable on the 
Member States money market on the due date for 
short-term public financing operations, increased by 
five 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.' 
6. In Article 18 (2) (b), 'in Article 7 (3)' is replaced by 
'in Article 6 (3)'. 
7. In Article 21 (a), 'in Article 5' is replaced by 'in 
Article 8'. 
8. Article 22 is replaced by the following: 
'The Commission shall, by the end of the third year 
of application of this Regulation, present a report 
together with any proposals for amendments 
thereto.'