ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(77)589
Vol.1977/0193

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COMMISSION OFTHEEUROPEANCOMMUNITIES
COM(77)589Final
Brussels,11November
Amendments"to"theproposalfora.CouncilRegulation
(EEC,Euratom,ESEC),
implementing theDecisioncf21April1970on
thereplacement offinancialcontributions from
MemberStatesbytheCommunities' ownresources
(submittedtotheCouncilbytheCommission
pursuanttothesecondparagraphofarticle
149 "theEECTreaty,andtoarticle119of
theESECTreaty) .„■■
555Final

XIX/30/77-EN
EXPLANATORY MEMORANDUM
Atitssitting of13October 1977i theEuropean Parliament ,
having been consulted bytheCouncil (l),adopted aResolution
embodying itsOpinion onaproposal foraRegulation (EEC ,
Euratom )ECSC )implementing theDecision of21April 1970
onthe replacement offinancial contributions from Member
States bytheCommunities' ownresources andrequested the
Commission totake over anumber ofamendments toprovisions
ofsecondary importance ,inaccordance with the second para­
graph ofArticle 1^9 oftheEECTreaty .
TheCommission has decided totake over theamendments proposed
bythe European Parliament asamendments toitsprevious
proposal sent totheCouncil on11August 1977 (2).
Theamended proposal attached comprises only those Articles
inwhich amendments are made tothe initial Commission proposal .
The amendments have been underlined .
However ,the date of30June 1979 suggested bythe European
Parliament forthefirst report bytheCommission (Article 28)
seems too early .TheCommission istherefore proposing
30September 1979 -
(1)Doc27V77
(2)COM (77)396fin

XIX/30/77-EN
AMENDEDPROPOSAL
under Articles 1^9oftheEECTreaty
and 119 ofthe EAEC Treaty
oftheCouncil Regulation (EEC ,EURATOM ,EAEC )
of
implementing the Decision of21April 1970
onthe replacement offinancial contributions
from Member States bytheCommunities' own resources
Preamble ,recitals andArticles 1to10unchanged
Article 11
1.unchanged
2.unchanged
3«Nevertheless ,the ownresources accruing from VAT or,where
appropriate ,the financial contributions based onGNP ,shall
beentered onthe first day ofeach month ,the amount being
one-twelfth ofthe total entered under this heading inthe
budget .
Calculation oftheone-twelfth for themonth ofJanuary of
each financial year shall bebased onthe amounts entered
inthe draft budget ;this amount shall beadjusted when the
next month 'sinstalment ispaid .Ifthebudget has not been
adopted before thebeginning ofthe financial year ,the
twelfths shall similarly becalculated from the amounts
entered inthe draft budget ;the adjustment shall bemade
onthe first due date following theadoption ofthebudget
toallow theresponsible authorities one clear calendar month .
The system ofadvance payments intwelfths ofown resources
accruing from VAT shall bereviewed atthe latest during the
second financial year following that inwhich itenters into
force

XIX/30/77-EN
unchanged
unchanged
unchanged
unchanged
Article 12
unchanged
Article 13
The Commission shall have atits disposal theamounts credited
totheaccount referred toinArticle 8ofthis Regulation in
order toreplenish the accounts via which itmakes payments
arising from the implementation ofthe budget and the trans­
fers intended ,asregards funds held inthe form ofcurrency ,
torestore the structure ofthe EUA basket soastocover
exchange risks ,inaccordance with theprovisions ofArticle 16
oftheRegulation ontheapplication ofthe EUA .Theorders and
instructions which the Commission sends tothe Treasury orto
theappropriate department ofeach Member State shall be
carried out assoon aspossible .
deleted
Article 14
Inorder tomeet possible liquidity difficulties arising from
(a)adifference between revenue and expenditure inagiven
month or
(b)ownresources' receipts lower than theoriginal estimates .
/ J (1)
theCommission maynegotiate overdrafts ,
unchanged
Articles 15to17unchanged
Article 18
TheCommission shall ,before theendofOctober ineach financial
year ,make anestimate oftheownresources collected forthe
(l)deleted ^"having taken anyappropriate steps todefer the
expenditure 7

XIX/30/77-EN
entire year ,onthebasis oftheinformation atitsdisposal
atthat time .
Ifthis estimate differs appreciably from theoriginal estimates ,
thelatter shall ,after areview ofthecash situation ,bethe
subject ofaletter ofamendment relating tothedraft budget
forthefollowing financial year which isinprocess of
approval .
Thebalance tobecarried forward tothesecond financial
yearfollowing theoneinquestion ,aslaiddowninArticle 29
oftheFinancial Regulation of25April 1975 shall take this
entry into account .
Articles 19to27unchanged
Article 28 (newarticle )
TheCommission shall ,before "30September 1979 ,submit a
report ontheimplementation ofThis Regulation andany
proposed amendments toitwhich arelikely toemphasize the
principle offinancial autonomy oftheCommunities and
improve itsoperation .