Amended proposal for a Council Regulation (EC, ECSC, Euratom) amending the Financial
Regulation of 21 December 1977 applicable to the general budget of the European
CommunitiesØ (˛)
(98/C 396/09)
COM(1998) 676 final - 98/0130(CNS)
(Submitted by the Commission pursuant to Article 189a(2) of the EC Treaty and the second
paragraph of Article 119 of the Euratom Treaty on 20 November 1998)
(˛)ÙOJ CØ149, 15.5.1998, p. 21.
In the light of the opinions of Parliament and the Court of Auditors, the Commission ispresenting its proposal as follows:
INITIAL PROPOSAL AMENDED PROPOSAL
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the EuropeanCoal and Steel Community, and in particular Article 78hthereof,
Having regard to the Treaty establishing the European
Community, and in particular Article 209 thereof,
Having regard to the Treaty establishing the European
Atomic Energy Community, and in particular Article 183thereof,
Having regard to the proposal from the Commission,Having regard to the opinion of the Court of Auditors,
Having regard to the opinion of Parliament,
Having regard to the opinion of the Economic and
Social Committee,
Having regard to the opinion of the Committee of the
Regions,
Whereas the conciliation provided for by the Joint
Declaration of 4 March 1975 by Parliament, the Counciland the Commission has taken place in a conciliation
committee;C 396/18 19.12.98 Official Journal of the European Communities
EN
INITIAL PROPOSAL AMENDED PROPOSAL
Whereas it is necessary to amend the Financial ReguÜ
lation of 21 December 1977 applicable to the general
budget of the European CommunitiesØ(˛), hereinafter
"Financial Regulation’, in order to take account of theentry into force of the Treaty of Amsterdam of 2October 1997, the implementation of the third phase of
economic and monetary union and the adoption of
Council Regulation (EC) No 1467/97 of 7 July 1997 onspeeding up and clarifying the implementation of theexcessive deficit procedureØ(ˇ);
Whereas the Treaty of Amsterdam provides for the
repeal of Protocol No 16 of the Treaty on European
Union on the common organisational structure for theEconomic and Social Committee and the Committee ofthe Regions;Whereas the Treaty of Amsterdam provides for the
repeal of Protocol No 16 of the Treaty on European
Union on the common organisational structure for theEconomic and Social Committee and the Committee ofthe Regions; whereas specific sections of the budget
should therefore be created for the Economic and Social
Committee and the Committee of the Regions and alsofor the Ombudsman;
Whereas, in accordance with Regulation (EC) No
1103/97 of 17 June 1997Ø(—) on certain provisionsrelating to the introduction of the euro, all references tothe ecu are replaced by references to the euro at the rateof one euro to one ecu; whereas, in accordance with
Regulation .Ø.Ø./97 of .Ø.Ø. 1998 on the introduction of the
euro, the euro will be the currency of the participatingMember States starting from 1 January 1999;Whereas, in accordance with Regulation (EC) No
1103/97 of 17 June 1997Ø(—) on certain provisionsrelating to the introduction of the euro, all references tothe ecu are replaced by references to the euro at the rateof one euro to one ecu; whereas, in accordance with
Council Regulation (EC) No 974/98 of 3 May 1998 on
the introduction of the euro (Ñ), the euro will be thecurrency of the participating Member States startingfrom 1 January 1999;
Whereas, during the transition period (from 1.1.1999 to
31.12.2001), any reference in this regulation to the euromust, as a general rule, also be read as a reference to the
euro as a currency unit as specified in the second
sentence of Article 2 of Regulation .Ø.Ø./97 of .Ø.Ø. 1998;Whereas, during the transition period (from 1.1.1999 to
31.12.2001), any reference in this regulation to the euromust, as a general rule, also be read as a reference to the
euro as a currency unit as specified in the second
sentence of Article 2 of Council Regulation (EC) No947/98 of 3 May 1998;
Whereas, following the adoption by the Council of the
abovementioned Regulation No 1467/97, a mechanism
must be provided for ensuring that the revenue frompayment by the Member States of fines imposed by theCouncil is allocated for distribution of the amounts in
question between the Member States participating in the
system which do not have an excessive deficit, whileguaranteeing that the requirements of budgetary transÜparency in those operations are met,
(˛)ÙOJ L 356, 31.12.1977, p. 1. Regulation last amended by
Council Regulation 2444/97 (EC) of 22 September 1997(OJ L 340, 11.12.1997, p. 1).
(ˇ)ÙOJ L 209, 2.8.1997, p. 6.(—)ÙOJ L 162, 19.6.1997, p. 1.(—)ÙOJ L 162, 19.6.1997, p. 1.(Ñ)ÙOJ L 139, 11.5.1998, p. 1.19.12.98 C 396/19 Official Journal of the European Communities EN
INITIAL PROPOSAL AMENDED PROPOSAL
HAS ADOPTED THIS REGULATION:
Article 1
The Financial Regulation is amended as follows:
1.ÙAfter the first indent in the second subparagraph of
Article 4(2), the following new indent is inserted:
"-Ùinterest on the deposits and fines referred to in
Section 4 of Council Regulation (EC) No
1467/97Ø(˛), in accordance with Article 126a’.
1a.ÙIn Article 7(3), "the Ombudsman’ is inserted after
"the Committee of the Regions’.
2.ÙArticle 11 is replaced by the following: 2.ÙArticle 11 is replaced by the following:
"Article 11 "Article 11
1.ÚÙThe budget shall be drawn up in euros. 1.ÚÙThe budget shall be drawn up in euros.
2.ÚÙThe euro shall be the single currency as defined
in Regulation (EC) No .Ø.Ø./97 of .Ø.Ø. 1998 on the
introduction of the euroØ(ˇ).2.ÚÙThe euro shall be the single currency as defined
in Council Regulation (EC) No 974/98 of 3 May
1998 on the introduction of the euroØ(*).
(*)ÙOJ L 139, 11.5.1998, p. 1.
3.ÚÙWithout prejudice to specific provisions
deriving from the application of sectorÜspecific rulesgoverning either revenue or expenditure, the rightsand obligations of the Communities shall be
expressed and executed in euros.3.ÚÙWithout prejudice to specific provisions
deriving from the application of sectorÜspecific rulesgoverning either revenue or expenditure, the rightsand obligations of the Communities shall be
expressed and executed in euros.
4.ÚÙConversions between the euro and the
currencies of the Member States which have not
adopted the euro shall be made at the exchange rateapplicable on the day of the operation; derogationsfrom this principle may be permitted in exceptional
cases, in accordance with the implementing rules
referred to in Article 139.’4.ÚÙConversions between the euro and the
currencies of the Member States which have not
adopted the euro shall be made at the exchange rateapplicable on the day of the operation; derogationsfrom this principle may be permitted in exceptional
cases, in accordance with the implementing rules
referred to in Article 139.
(˛)ÙOJ L 209, 2.8.1997, p. 6.
(ˇ)Ù[OJ C 236, 2.8.1997, p. 7.C 396/20 19.12.98 Official Journal of the European Communities EN
INITIAL PROPOSAL AMENDED PROPOSAL
5.ÚÙThe daily euro exchange rates for the
currencies not participating in the single currency
shall be available each day and shall be published in
the Official Journal of the European Communities. ’
2a.ÙArticle 12 is amended as follows:
a)Ùthe first paragraph is replaced by the following:
"The European Parliament, the Council, the
Court of Justice, the Court of Auditors, theEconomic and Social Committee, the
Committee of the Regions and the Ombudsman
shall, each year before 1 July, draw up anestimate of their revenue and expenditure for thefollowing year.’
b) The second paragraph is deleted.
2b. In Article 14 the first paragraph is replaced by the
following:
"The Commission may, on its own initiative or if
requested by the European Parliament, the Council,the Court of Justice, the Court of Auditors, theEconomic and Social Committee, the Committee ofthe Regions or the Ombudsman, each in respect of
its own section, present to the Council a letter of
amendment to the preliminary draft budget necesÜsitated by the receipt of new information which wasnot available at the time the preliminary draft was
established.’
2c. Article 15(4) is replaced by the following:
"Requests for supplementary and/or amending
budgets from the European Parliament, the
Council, the Court of Justice, the Court ofAuditors, the Economic and Social Committee, theCommittee of the Regions or the Ombudsman shall
be forwarded by the Commission to the budgetary
authority. The Commission may attach a dissentingopinion.’
3.ÙArticle 19(1) is amended as follows: 3.ÙArticle 19(1) is amended as follows:
a)Ùin the first subparagraph, the second indent is
replaced by the following:a)Ùin the first subparagraph, the second indent is
replaced by the following:
"-Ùseparate sections subdivided into statements
of revenue and expenditure of the European
Parliament, the Council, the Commission, theCourt of Justice, the Court of Auditors, theEconomic and Social Committee and theCommittee of the Regions.’"-Ùseparate sections subdivided into statements
of revenue and expenditure of the European
Parliament, the Council, the Commission, theCourt of Justice, the Court of Auditors, theEconomic and Social Committee, theCommittee of the Regions and the
Ombudsman.’19.12.98 C 396/21 Official Journal of the European Communities
EN
INITIAL PROPOSAL AMENDED PROPOSAL
b) the third subparagraph is deleted. b) the second and third subparagraphs are deleted.
4.ÙIn paragraph 5 of Article 19, "ECU’ is replaced by
"EUR’.
5.ÙIn the first indent of Article 20(3), "the staff of the
Economic and Social Committee, the Committee ofthe Regions and their common organisationalstructure shall be shown separately in their specific
section’ is deleted.5.ÙIn the first indent of Article 20(3), "The staff of the
Ombudsman shall be shown separately inParliament’s establishment plan. The staff of theEconomic and Social Committee, the Committee of
the Regions and their common organisational
structure shall be shown separately in their specificsection’ is deleted.
6.ÙArticle 22 is amended as follows: 6.ÙArticle 22 is amended as follows:
a)Ùin paragraph 2, the second paragraph is deleted; a)Ùin paragraph 2, the first paragraph is replaced by
the following:
"The Commission shall confer upon the European
Parliament, the Council, the Court of Justice, theCourt of Auditors, the Economic and SocialCommittee, the Committee of the Regions and
the Ombudsman the requisite powers for the
implementation of the sections of the budgetrelating to them.’
The second paragraph is deleted.
b) in paragraph 5, the second subparagraph is
deleted.
7.ÙIn the first paragraph of Article 24, "The Economic
and Social Committee and the Committee of the
Regions shall appoint a financial controller by
common agreement’ is deleted.
8.ÙIn the second paragraph of Article 25, "The
Economic and Social Committee and the Committeeof the Regions shall appoint an accounting officer by
common agreement’ is deleted.
9.ÙIn the second subparagraph of Article 26(2), "- the
two latter each with regard to the part which relates
to it and by common agreement with regard to the
common organisational structure -’ is deleted.9.ÙArticle 26 is amended as follows:
a)Ùthe second subparagraph of paragraph 2 is
replaced by the following:
"The Court of Justice, the Court of Auditors, the
Economic and Social Committee, the Committee
of the Regions and the Ombudsman may, within
their own section of the budget, transfer approÜpriations from one article to another within eachchapter. They shall inform the budgetaryauthority and the Commission three weeks before
making such transfers.’C 396/22 19.12.98 Official Journal of the European Communities
EN
INITIAL PROPOSAL AMENDED PROPOSAL
b) the third subparagraph of paragraph 4 is replaced
by the following:
"Proposals made by the other institutions, the
Economic and Social Committee, the Committeeof the Regions and the Ombudsman for transfers
from one chapter to another shall be autoÜ
matically forwarded to the budgetary authority;the Commission may attach its own opinion tosuch proposals.’
10.ÙIn the first subparagraph of Article 28a, after
"imposed by the Commission’, the words "or the
Council’ are added.
11.ÙIn Article 31, "ecus’ is replaced by "euros’.
12.ÙIn Article 33(5), "ecu’ is replaced by "euro’.
13.ÙArticle 35 is replaced by the following: 13.ÙArticle 35 is replaced by the following:
"Article 35 "Article 35
The Commission shall, every three months, send
each Member State which has not adopted the euro
a statement indicating the transfers effected in thatMember State’s national currency into anothercurrency and vice versa.’The Commission shall, every three months, send the
Member States a statement of the transfers effected
between their currencies.’
14.ÙIn the third indent of Article 44, "ecus’ is replaced by
"euros’.
15.ÙIn Article 69, "ecus’ is replaced by "euros’.
16.ÙIn Article 111(2) and (3), "ecus’ is replaced by
"euros’.
17.ÙUnder Title XI, the following new section Ia is
inserted:17.ÙAfter Title XI, the following new Title XIa is
inserted:19.12.98 C 396/23 Official Journal of the European Communities
EN
INITIAL PROPOSAL AMENDED PROPOSAL
"SECTION Ia "TITLE XIa
PROVISIONS APPLICABLE TO THE SANCTIONS
REFERRED TO IN SECTION 4 OF COUNCIL REGUÜ
LATION (EC) No 1467/97Ø(*)SPECIAL PROVISIONS APPLICABLE TO THE
SANCTIONS REFERRED TO IN SECTION 4 OF
COUNCIL REGULATION (EC) No 1467/97Ø(*)
Article 126a Article 132a
The budgetary structure for the proceeds of the
sanctions referred to in Section 4 of Council ReguÜlation (EC) No 1467/97 is as follows:The budgetary structure for the proceeds of the
sanctions referred to in Section 4 of Council ReguÜlation (EC) No 1467/97 is as follows:
a)Ùthe statement of revenue shall carry a budget
heading to receive the amounts of each sanction
imposed by the Council on a Member State in
accordance with Section 4 of Council Regulation(EC) No 1467/97;a)Ùthe statement of revenue shall carry a budget
heading to receive the amounts of the fines and
the interest on the deposits and the fines imposed
by the Council on a Member State in accordancewith Section 4 of Council Regulation (EC) No1467/97;
b) in parallel, and without prejudice to Article 28a,
commitment and payment appropriations shall beentered in a heading in the statement of expenÜditure to match these amounts in the statement of
revenue. These appropriations shall cover the
repayments provided for in Article 16 of CouncilRegulation (EC) No 1467/97.b) in parallel, and without prejudice to Article 28a,
commitment and payment appropriations shall beentered in a heading in the statement of expenÜditure to match these amounts in the statement of
revenue. These appropriations shall cover the
repayments provided for in Article 16 of CouncilRegulation (EC) No 1467/97.
(*)ÙOJ L 209, 2.8.1997, p. 6.’ (*)ÙOJ L 209, 2.8.1997, p. 6.’
Article 2 Article 2
This Regulation shall enter into force on 1 January 1999. This Regulation shall enter into force on 1 January 1999.
The provisions relating to Articles 7, 12, 14, 15, 19(1),
20, 22, 24, 25 and 26 shall enter into force on the first
day after the entry into force of the Treaty of
Amsterdam.
This Regulation shall be binding in its entirety and
directly applicable in all Member States.C 396/24 19.12.98 Official Journal of the European Communities EN