21.8.84 Official Journal of the European Communities No C 219/7 
II 
(Preparatory Acts) 
COMMISSION 
Third 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 the financial contributions from the Member States by the Communities' 
own resources 
(COM(84) 465 final) 
(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 3 
August 1980) 
(84/C 219/09) 
1. After the third recital, insert the following two 
new recitals: 
'Whereas, pending harmonization measures 
which will make possible harmonized application 
of the system of own resources, it is necessary for 
the time being to give a harmonized definition of 
the concept of establishment of own resources (l); 
Whereas Community customs legislation has 
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 provision should be made 
for entitlements to be established, even in cases 
where it is not possible to make an entry in the 
accounts as so defined;' 
2. After the fifth recital, insert the following new 
recital : 
'Whereas entitlements should be made available 
following their establishment; whereas, however, 
where recovery is delayed or proves impossible, 
provision should be made for the making 
available of entitlements to be deferred or for the 
entitlements to be waived; whereas this possibility 
should be strictly limited in order to protect the 
Community's financial interests; whereas appro­
priate procedures should be laid down.' 
O OJ No C 231, 4. 9. 1982, p. 15. 3. Article 1 is replaced by the following: 
Article 1 
The Community's own resources provided for in 
the Decision of 21 April 1970, hereinafter called 
"own resources", shall belong to the Community 
from the moment that the event giving rise to 
them takes place. 
These own resources shall be established by 
Member States in accordance with their own 
provisions laid down by law, regulation or 
administrative action, account being taken of all 
the relevant provisions of Community law. They 
shall be made available to the Commission and 
inspected as specified in this Regulation without 
prejudice to Council Regulation (EEC, Euratom, 
ECSC) No 2892/77 of 19 December 1977 
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.' 
4. The first (unnumbered) paragraph of Article 2 is 
numbered paragraph 1 and is amended as 
follows: 
' 1. For the purpose of applying this Regulation: 
(a) 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 yet covered by these rules, 
however, an entitlement shall be deemed to 
be established as soon as its amount has been 
determined for the first time or can be 
estimated by the appropriate department or 
agency of the Member States.' 
No C 219/8 Official Journal of the European Communities 21. 8. 84 
5. The second (unnumbered) paragraph of Article 2 
is numbered paragraph 2; the word 
'(unnumbered)' is deleted. 
6. Article 10 (1) is replaced by the following: 
'1. Subject to the provisions of Articles 10a and 
10b, the entry referred to in Article 9 (1) shall be 
made not later than the first working day after 
the 19th day of the second month following that 
in which the entitlement was established as 
provided for in Article 2.' 
7. Article 10a (2) (a) and (b) are replaced by the 
following: 
'(a) The Commission may authorize the Member 
States to 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) 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 without prior authorization.' 
8. The following subparagraph (e) is added to 
Article 10a (2): 
'(e) Unless the Commission decides otherwise in 
accordance with paragraphs a and b, the 
making available of an entitlement may not 
be deferred for longer than three months. 
The authorization permitting deferral may be 
renewed.' 
9. Article 10b (1) (a) is replaced by the following: '(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, 
in either case: 
— the non-recovery referred to in the 
previous Article is not the result of an 
error by the Member State, 
— the event generating the own resources 
has not given rise to the collection of 
national revenue.' 
10. The following is added to the second indent of 
subparagraph (a) of Article 10b (2): 
'The entries in the special section of the own 
resources accounts referred to in Article 
10a (2) (c) shall be amended accordingly.' 
11. The following Article 10c is inserted after Article 
10b: 
'Article 10c 
The request for authorization referred to in 
Articles 10a and 10b shall affect the application 
of Article 11 only in cases where such authoriz­
ation is actually granted. However, in the event 
of authorization being refused, the Commission 
may, for reasons of equity, waive interest on late 
payments.' 
12. The following Article 24a is inserted after Article 
24: 
'Article 24a 
Article 9 of Council Regulation (EEC) No 
1697/79 is repealed. (x)' 
(•) OJNoL 197, 3. 8. 1979, p. 1.