02014R0609 — GA — 03.05.2022 — 002.002

Is áis doiciméadúcháin amháin an téacs seo agus níl aon éifeacht dhlíthiúil aige. Ní ghabhann institiúidí an Aontais aon dliteanas orthu féin i leith inneachar an téacs. Is iad na leaganacha de na gníomhartha a foilsíodh in Iris Oifigiúil an Aontais Eorpaigh agus atá ar fáil ar an suíomh gréasáin EUR-Lex na leaganacha barántúla de na gníomhartha ábhartha, brollach an téacs san áireamh. Is féidir teacht ar na téacsanna oifigiúla sin ach na naisc atá leabaithe sa doiciméad seo a bhrú

►B COUNCIL REGULATION (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (Recast) (IO L 168 7.6.2014, lch. 39)

Arna leasú le:







(*) Níor foilsíodh an gníomh seo i nGaeilge









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COUNCIL REGULATION (EU, Euratom) No 609/2014

of 26 May 2014

on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements

(Recast)







CHAPTER I

GENERAL PROVISIONS

Article 1

Subject matter

This Regulation lays down rules on making available to the Commission the own resources of the Union referred to in Article 2(1)(a), (b) and (c) of Decision 2014/335/EU, Euratom.

Article 2

Date of establishment of traditional own resources

1. For the purpose of applying this Regulation, the Union's entitlement to the traditional own resources referred to in Article 2(1)(a) of Decision 2014/335/EU, Euratom shall be established as soon as the conditions provided for by the customs regulations have been met concerning the entry of the entitlement in the accounts and the notification of the debtor.

2. The date of the establishment referred to in paragraph 1 shall be the date of entry in the accounting ledgers provided for by the customs regulations.

As regards the levies and other charges connected with the common organisation of the sugar market, the date of the establishment referred to in paragraph 1 shall be the date of notification under the sugar regulations.

Where that notification is not explicitly provided for, the date shall be the date of establishment by the Member States of the amounts due by the debtors, where necessary by way of advance payment or payment of balance.

3. In disputed cases, the competent administrative authorities shall be deemed, for the purposes of the establishment referred to in paragraph 1, to be in a position to calculate the amount of the entitlement not later than when the first administrative decision is taken notifying the debtor of the debt or when judicial proceedings are brought if this occurs first.

The date of the establishment referred to in paragraph 1 shall be the date of the decision or of the calculation to be made following the initiation of those judicial proceedings.

4. Paragraph 1 shall apply when a notification must be corrected.

Article 3

Conservation of supporting documents

Member States shall take all appropriate measures to ensure that the supporting documents concerning the establishment and making available of own resources are kept for at least three calendar years, counting from the end of the year to which these supporting documents refer.

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The supporting documents relating to the statistical procedures and bases referred to in Article 3 of Regulation (EC, Euratom) No 1287/2003 shall be kept by the Member States until 30 November of the fourth year following the financial year in question. The supporting documents relating to the VAT-based own resource base shall be kept for the same period.

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If verification pursuant to Article 2(3) of Regulation (EU, Euratom) No 608/2014 or Article 11 of Council Regulation (EEC, Euratom) No 1553/89 ( 1 ) of the supporting documents referred to in the first and second paragraphs shows that a correction is required, they shall be kept beyond the time limit provided for in the first paragraph for a sufficient period to permit the correction to be made and monitored.

Where a dispute between a Member State and the Commission concerning the obligation to make available a certain amount of own resources is settled by mutual agreement or by a decision of the Court of Justice of the European Union, the Member State shall transmit the supporting documents necessary for the financial follow-up to the Commission within two months after that settlement.

Article 4

Administrative cooperation

1. Each Member State shall inform the Commission of the following: (a) the names of the departments or agencies responsible for establishing, collecting, making available and controlling own resources and the basic provisions relating to the role and operation of those departments and agencies; (b) the general provisions laid down by law, regulation or administrative action and those relating to accounting procedure concerning the establishment, collection, making available and control by the Commission of own resources; (c) the precise title of all administrative and accounting records in which are entered the established entitlements as specified in Article 2, in particular those used for drawing up the accounts provided for in Article 6.

The Commission shall be informed immediately of any change in these names or provisions.

2. The Commission shall, at the request of a Member State, transmit to all Member States the information referred to in paragraph 1.

Article 5

Applicable rates

The uniform rate referred to in Article 2(1)(c) of Decision 2014/335/EU, Euratom shall be set in the course of the budgetary procedure and shall be calculated as a percentage of the sum of the forecast of the gross national income (GNI) of the Member States in such a manner that it fully covers that part of the budget not financed from the revenue referred to in Article 2(1)(a) and (b) of Decision 2014/335/EU, Euratom, from financial contributions to supplementary research and technological development programmes and other revenue.

That rate shall be expressed in the budget by a figure containing as many decimal places as is necessary to fully divide the GNI-based own resource among the Member States.







CHAPTER II

ACCOUNTS FOR OWN RESOURCES

Article 6

Entry in the accounts and reporting

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1. Accounts for own resources shall be kept by the treasury of each Member State or a public entity exercising similar functions (‘treasury’), or by the national central bank of each Member State. Those accounts shall be broken down by type of resources.

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2. For own-resources accounting purposes, the month shall end no earlier than 1 p.m. on the last working day of the month during which establishment took place.

3. Entitlements established in accordance with Article 2 shall, subject to the second subparagraph of this paragraph, be entered in the accounts at the latest on the first working day after the nineteenth day of the second month following the month during which the entitlement was established.

Established entitlements not entered in the accounts referred to in the first subparagraph, because they have not yet been recovered and no security has been provided, shall be shown in separate accounts within the period laid down in the first subparagraph. Member States may adopt this procedure where established entitlements for which security has been provided have been challenged and might, upon settlement of the disputes which have arisen, be subject to change.

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Déanfar an acmhainn dhílis bunaithe ar CBL agus an acmhainn dhílis bunaithe ar OIN, agus an éifeacht a bheidh ag an oll-laghdú a deonaíodh don Danmhairg, don Ghearmáin, don Ísiltír, don Ostair agus don tSualainn ar na hacmhainní sin á cur san áireamh, a thaifeadadh, áfach, sna cuntais mar a shonraítear sa chéad fhomhír mar a leanas:

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— ►M1 ◄ shall be recorded on the first working day of each month, the twelfths referred to inArticle 10a(1)shall be recorded on the first working day of each month,

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— the result of the calculation referred to in the first subparagraph of Article 10b(5) shall be recorded annually, except for the particular adjustments referred to in Article 10b(2)(b), which shall be recorded in the accounts on the first working day of the month following agreement between the Member State concerned and the Commission.

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Established entitlements relating to levies and other charges connected with the common organisation of the sugar market shall be entered in the accounts referred to in the first subparagraph. If those entitlements are not then recovered within the time-limits set, the Member States may correct the entry and, by way of exception, enter the entitlements in the separate accounts.

4. Each Member State shall send the Commission, within the time limits specified in paragraph 3: (a) a monthly statement of its accounts for the entitlements referred to in the first subparagraph of paragraph 3; (b) a quarterly statement of the separate accounts referred to in the second subparagraph of paragraph 3.

Together with those monthly statements the Member States concerned shall provide details or statements of deductions from own resources based on provisions relating to special-status territories.

Together with the final quarterly statement for a given year, Member States shall forward an estimate of the total amount of entitlements contained in the separate account at 31 December of that year for which recovery has become unlikely.

The Commission shall adopt implementing acts establishing detailed rules for the monthly and quarterly statements. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in paragraph 2 of Article 16.

Article 7

Accounting corrections

After 31 December of the third year following a given year, no further corrections shall be made to the sum of the monthly statements communicated by Member States under the first subparagraph of Article 6(4) for the year in question, except on points notified before this date either by the Commission or by the Member State concerned.

Article 8

Corrections of establishments

Corrections carried out under Article 2(4) shall be added to or subtracted from the total amount of established entitlements. They shall be recorded in the accounts referred to in the first and second subparagraph of Article 6(3) and in the statements referred to in Article 6(4) in accordance with the date of those corrections.







CHAPTER III

MAKING AVAILABLE OWN RESOURCES

Article 9

Treasury and accounting arrangements

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1. I gcomhréir leis an nós imeachta a leagtar síos in Airteagail 10, 10a agus 10b, déanfaidh gach Ballstát acmhainní dílse a chur isteach i gcuntas arna roghnú go deonach as na nithe seo a leanas: (a) cuntas arna oscailt in ainm an Choimisiúin le státchiste an Bhallstáit; (b) cuntas arna oscailt in ainm an Choimisiúin leis an mbanc ceannais náisiúnta; nó (c) príomhchuntas arna oscailt chun na críche sin ag an gCoimisiún ina rogha institiúide airgeadais phoiblí. Faoi réir chur i bhfeidhm an úis dhiúltaigh dá dtagraítear sa tríú agus sa cheathrú fomhír de réir mar is infheidhme, ní fhéadfar an cuntas sin a chur de dhochar ach amháin ar threoir ón gCoimisiún. Na cuntais dá dtagraítear sa chéad fhomhír, pointí (a) agus (b), coimeádfar san airgeadra náisiúnta iad agus beidh siad saor ó aon mhuirear nó aon ús. I gcás ina gcuirfear ús diúltach i bhfeidhm ar na cuntais sin, déanfaidh an Ballstát an cuntas a chur de shochar le méid a fhreagraíonn don ús diúltach arna chur i bhfeidhm, ar a dhéanaí ar an gcéad lá oibre den dara mí tar éis chur i bhfeidhm an úis dhiúltaigh. Cuirfidh na Ballstáit sochair don chuntas dá dtagraítear sa chéad fhomhír, pointe (c), le méideanna ina n-airgeadra náisiúnta. I gcás ina gcuirfear ús diúltach i bhfeidhm ar an bpríomhchuntas, cuirfidh an Ballstát lena mbaineann an príomhchuntas de shochar le méid a fhreagraíonn dá sciar d’acmhainní dílse arna gcur de shochar an chuntais sin, ar a dhéanaí ar an gcéad lá oibre den dara mí tar éis chur i bhfeidhm an úis dhiúltaigh. Déanfaidh an Coimisiún a chuid oibríochtaí maidir le láimhseáil airgid thirim ar na cuntais dá dtagraítear sa chéad fhomhír i gcomhréir le hAirteagal 14(4), an chéad fhomhír. Déanfaidh an Coimisiún measúnú mionsonraithe costais is tairbhe ar úsáid an chuntais dá dtagraítear sa chéad fhomhír, pointe (c), gan moill mhíchuí agus tuairisceoidh sé don Chomhairle maidir leis an gcuntas lárnach a chur chun feidhme laistigh de 3 bliana ó theacht i bhfeidhm an Rialacháin seo.

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2. Member States or their national central banks shall transmit the following to the Commission by electronic means: (a) on the working day on which the own resources are credited to the account of the Commission, a statement of account or a credit advice showing the entry of the own resources; (b) without prejudice to point (a), at the latest on the second working day following the crediting of the account, a statement of account showing the entry of the own resources..

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2a. Gach mí, déanfaidh an Coimisiún réamhaisnéis ar na riachtanais maidir le hacmhainní airgid thirim do na 4 mhí ina dhiaidh sin a tharchur trí mheán leictreonach chuig na Ballstáit.

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3. The amounts credited shall be accounted for in euro in accordance with Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council ( 2 ) (‘Financial Regulation’) and Commission Delegated Regulation (EU) No 1268/2012 ( 3 ).

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Article 10

Making available the traditional own resources

1. After deduction of collection costs in accordance with Articles 2(3) and 10(3) of Decision 2014/335/EU, Euratom, entry of the traditional own resources referred to in Article 2(1)(a) of that Decision shall be made at the latest on the first working day following the 19th day of the second month following the month during which the entitlement was established in accordance with Article 2 of this Regulation.

However, for entitlements shown in separate accounts under the second subparagraph of Article 6(3), the entry must be made at the latest on the first working day following the 19th day of the second month following the month in which the entitlements were recovered.

2. If necessary, Member States may be invited by the Commission to bring forward by one month the entry of resources, other than the VAT-based own resource and the GNI-based own resource, on the basis of the information available to them on the 15th of the same month.

Each entry brought forward shall be adjusted the following month when the entry mentioned in paragraph 1 is made. This adjustment shall entail the negative entry of an amount equal to that given in the entry brought forward.

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Airteagal 10a

Na hacmhainní dílse bunaithe ar CBL agus OIN a chur ar fáil

1. An acmhainn dhílis bunaithe ar CBL agus an acmhainn dhílis bunaithe ar OIN, agus an éifeacht a bheidh ag an oll-laghdú a deonaíodh don Danmhairg, don Ghearmáin, don Ísiltír, don Ostair agus don tSualainn ar na hacmhainní sin á cur san áireamh, cuirfear de shochar iad ar an gcéad lá oibre de gach mí. Beidh na méideanna atá le cur de shochar cothrom leis an dóú cuid déag de na hiomláin ábhartha sa bhuiséad, á dtiontú go dtí na hairgeadraí náisiúnta ag na rátaí malairte ar an lá deiridh de liostú oifigiúil an stocmhalartáin den bhliain fhéilire roimh an mbliain airgeadais, faoi mar a fhoilsítear i sraith C de Iris Oifigiúil an Aontais Eorpaigh .

2. Chun riachtanais shonracha maidir le caiteachas an Chiste Eorpaigh um Ráthaíocht Talmhaíochta a íoc de bhun Rialachán (AE) Uimh. 1307/2013 ó Pharlaimint na hEorpa agus ón gComhairle ( 4 ) agus reachtaíocht ábhartha an Aontais ina dhiaidh sin, agus ag brath ar staid airgid thirim an Aontais, féadfaidh an Coimisiún iarraidh ar na Ballstáit iontráil an dóú cuid déag, nó codán de, de na méideanna sa bhuiséad don acmhainn dhílis bunaithe ar CBL agus don acmhainn dhílis bunaithe ar OIN, a thabhairt ar aghaidh suas le 2 mhí sa chéad ráithe den bhliain airgeadais, agus éifeacht an oll-laghdaithe a deonaíodh don Danmhairg, don Ghearmáin, don Ísiltír, don Ostair agus don tSualainn ar na hacmhainní sin á cur san áireamh.

Faoi réir an tríú fomhír, chun riachtanais shonracha maidir lecaiteachas de chuid Chistí Struchtúrtha agus Infheistíochta na hEorpa a íoc de bhun Rialachán (AE) Uimh. 1303/2013 ó Pharlaimint na hEorpa agus ón gComhairle ( 5 ) agus reachtaíocht ábhartha an Aontais ina dhiaidh sin, agus ag brath ar staid airgid thirim an Aontais, féadfaidh an Coimisiún iarraidh ar na Ballstáit iontráil suas le leath breise den dóú cuid déag de na méideanna sa bhuiséad don acmhainn dhílis bunaithe ar CBL agus don acmhainn dhílis bunaithe ar OIN a thabhairt ar aghaidh, sna chéad 6 mhí den bhliain airgeadais, agus éifeacht an oll-laghdaithe a deonaíodh don Danmhairg, don Ghearmáin, don Ísiltír, don Ostair agus don tSualainn ar na hacmhainní sin á cur san áireamh.

Ní bheidh an tsuim iomlán a fhéadfaidh an Coimisiún a iarraidh ar na Ballstáit a thabhairt ar aghaidh sa mhí chéanna faoin gcéad fhomhír agus faoin dara fomhír níos mó, i gcás ar bith, ná méid a fhreagraíonn do dhá dhóú cuid déag breise.

Tar éis na chéad 6 mhí, ní fhéadfaidh an iontráil mhíosúil a iarrfar dóú cuid déag amháin de na hacmhainní dílse bunaithe ar cháin bhreisluacha agus na hacmhainní dílse bunaithe ar an ollioncam náisiúnta a shárú, agus iad fós laistigh de theorainn na méideanna a cuireadh sa bhuiséad chun na críche sin.

Tabharfaidh an Coimisiún fógra do na Ballstáit faoi sin roimh ré, tráth nach déanaí ná coicís roimh iontráil a iarrtar de bhun an chéad fhomhír agus an dara fomhír.

Cuirfidh an Coimisiún na Ballstáit ar an eolas i bhfad roimh ré, agus tráth nach déanaí ná 6 seachtaine roimh iontráil a iarrtar de bhun an dara fomhír, go bhfuil sé ar intinn aige iontráil den sórt sin a iarraidh.

Beidh feidhm ag mír 4, a bhaineann leis an méid atá le hiontráil i mí Eanáir gach bliain, agus ag mír 5, iontráil is infheidhme mura mbeidh glactha go críochnaitheach leis an mbuiséad roimh thús na bliana airgeadais, maidir leis na réamhiontrálacha sin.

Féadfaidh Ballstáit, i gcásanna eisceachtúla agus i gcásanna a bhfuil bonn cirt leo, údarú a iarraidh ón gCoimisiún chun cur ar fáil na n-acmhainní dílse bunaithe ar CBL agus OIN a chur chun cinn, go háirithe i gcomhthéacs na mbuiséad leasaitheach ag deireadh na bliana, agus éifeacht an oll-laghdaithe a deonaíodh don Danmhairg, don Ghearmáin, don Ísiltír, don Ostair agus don tSualainn ar acmhainní dílse á cur san áireamh. Sula ndéanfar aon réamhíocaíocht, tabharfar réamhfhógra 7 lá oibre ar a laghad roimh ré agus ba cheart don Bhallstát lena mbaineann údar cuí a thabhairt lena hiarraidh. Déanfaidh an Coimisiún measúnú ar an iarraidh agus cuirfear an staid airgid thirim agus riachtanais leachtachta an Choimisiúin san áireamh. Ní dhéanfaidh an Ballstát an réamhíocaíocht ach amháin tar éis dó údarú a fháil ón gCoimisiún. Aon chostais bhreise a bhainfidh le hacmhainní dílse atá bunaithe ar CBL agus OIN a chur ar fáil roimh ré, is é an Ballstát a dhéanfaidh an iarraidh a íocfaidh iad.

3. Aon athrú ar ráta uilíoch na hacmhainne dílse bunaithe ar CBL, ar ráta na hacmhainne dílse bunaithe ar OIN, i maoiniú an oll-laghdaithe arna dheonú don Danmhairg, don Ghearmáin, don Ísiltír, don Ostair agus don tSualainn, éileofar leis go ndéanfar buiséad leasaithe a ghlacadh go críochnaitheach agus as sin eascróidh athchoigeartuithe ar na dóú codanna déag a iontráladh ó thús na bliana airgeadais.

Déanfar na hathchoigeartuithe sin nuair a dhéanfar an chéad iontráil tar éis ghlacadh críochnaitheach an bhuiséid leasaithigh, má ghlactar é roimh an 16ú lá den mhí. Nó déanfar na hathchoigeartuithe sin nuair a dhéanfar an dara hiontráil tar éis an ghlactha chríochnaithigh. De mhaolú ar Airteagal 10 den Rialachán Airgeadais, iontrálfar na hathchoigeartuithe sin sna cuntais i ndáil leis an mbliain airgeadais den bhuiséad leasaitheach i gceist.

4. Beidh ríomh na ndóú codanna déag le haghaidh mhí Eanáir gach bliana airgeadais bunaithe ar na méideanna dá bhforáiltear sa dréachtbhuiséad, dá dtagraítear in Airteagal 314(2), den Chonradh ar Fheidhmiú an Aontais Eorpaigh (CFAE) agus déanfar iad a chomhshó in airgeadraí náisiúnta ag na rátaí malartaithe an chéad lá ar liostú oifigiúil an stocmhalartáin tar éis an 15 Nollaig den bhliain féilire roimh an mbliain airgeadais. Déanfar an coigeartú leis an iontráil don chéad mhí eile.

5. Mura mbeidh glactha go críochnaitheach leis an mbuiséad 2 sheachtain ar a dhéanaí roimh an iontráil le haghaidh mhí Eanáir na bliana airgeadais ina dhiaidh sin, iontrálfaidh na Ballstáit ar an gcéad lá oibre de gach mí, lena n-áirítear mí Eanáir, dóú cuid déag amháin de mhéid na hacmhainne bunaithe ar CBL, agus na hacmhainne bunaithe ar OIN, agus an éifeacht a bheidh ag an oll-laghdú a deonaíodh don Danmhairg, don Ghearmáin, don Ísiltír, don Ostair agus don tSualainn ar na hacmhainní sin, a iontráladh sa bhuiséad deiridh arna ghlacadh go críochnaitheach á cur san áireamh. Déanfar an coigeartú ar an gcéad dáta dlite tar éis ghlacadh críochnaitheach an bhuiséid, má ghlactar an buiséad roimh an 16ú lá den mhí. Mura ndéanfar amhlaidh, déanfar an coigeartú ar an dara dáta dlite tar éis ghlacadh críochnaitheach an bhuiséid.

6. Ní dhéanfar aon athbhreithniú ina dhiaidh sin ar mhaoiniú an oll-laghdaithe a deonaíodh don Danmhairg, don Ghearmáin, don Ísiltír, don Ostair agus don tSualainn i gcás ina ndéanfar modhnuithe ar na sonraí OIN de bhun Airteagal 2(2) de Rialachán (AE) 2019/516 ó Pharlaimint na hEorpa agus ón gComhairle ( 6 ).

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Article 10b

Adjustments to the VAT and GNI-based own resources of previous financial years

1. On the basis of the annual statement on the VAT-based own resource base provided for in Article 7(1) of Regulation (EEC, Euratom) No 1553/89, each Member State shall, in the year following that in which that statement was transmitted, be debited with an amount calculated from the information contained in that statement by applying the uniform rate adopted for the financial year to which the statement relates and be credited with the 12 payments made for that financial year. However, each Member State's VAT-based own resource base to which that rate is applied may not exceed the percentage determined by Article 2(1)(b) of Decision 2014/335/EU, Euratom of its GNI, as referred to in the first subparagraph of Article 2(7) of that Decision.

2. Any corrections to the VAT-based own resource base under Article 9(1) of Regulation (EEC, Euratom) No 1553/89 shall give rise, for each Member State concerned whose base, allowing for those corrections, does not exceed the percentages determined by Articles 2(1)(b) and 10(2) of Decision 2014/335/EU, Euratom, to the following adjustments to the balance established pursuant to paragraph 1 of this Article: (a) the corrections under the first subparagraph of Article 9(1) of Regulation (EEC, Euratom) No 1553/89 made by 31 July shall give rise to a general adjustment in the following year; (b) a particular adjustment may be entered at any time if the Member State concerned and the Commission are in agreement in accordance with the first subparagraph of Article 9(1) of Regulation (EEC, Euratom) No 1553/89; (c) where the measures that the Commission takes under the second subparagraph of Article 9(1) of Regulation (EEC, Euratom) No 1553/89 to correct the base lead to a particular adjustment of the entries in the account referred to in Article 9(1) of this Regulation, that adjustment shall be made on the date specified by the Commission pursuant to those measures.

The changes to GNI referred to in paragraph 4 of this Article shall also give rise to an adjustment of the balance of any Member State whose VAT-based own resource base, allowing for the corrections referred to in the first subparagraph of this paragraph, is capped at the percentages determined by Article 2(1)(b) and Article 10(2) of Decision 2014/335/EU, Euratom.

3. On the basis of figures for aggregate GNI at market prices and its components from the preceding year supplied by the Member States in accordance with Article 2(2) of Regulation (EC, Euratom) No 1287/2003, each Member State shall, in the year following that in which the figures were supplied, be debited with an amount calculated by applying to its GNI the rate adopted for the year preceding the year of supply of the figures, and be credited with the payments made during that year.

4. Any changes to the GNI of previous financial years pursuant to Article 2(2) of Regulation (EC, Euratom) No 1287/2003 shall, subject to Article 5 thereof, give rise for each Member State concerned to an adjustment to the balance established pursuant to paragraph 3 of this Article. After 30 November of the fourth year following a given financial year, any changes to GNI shall no longer be taken into account, except on points notified within this time limit either by the Commission or by the Member State.

5. For each Member State, the Commission shall calculate the difference between the amounts resulting from the adjustments referred to in paragraphs 1 to 4, with the exception of particular adjustments pursuant to paragraphs 2(b) and (c), and the product of multiplying the total amounts of adjustments by the percentage that the GNI of that Member State represents of the GNI of all Member States, as applicable on 15 January to the budget in force for the year following that in which the data for the adjustments was supplied (the ‘net amount’).

For the purposes of this calculation, amounts shall be converted between the national currency and the euro at the rates of exchange of the last day of quotation of the calendar year preceding the year of entry in the accounts, as published in the Official Journal of the European Union, C series.

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Cuirfidh an Coimisiún na Ballstáit ar an eolas faoi na méideanna a eascraíonn as an ríomh sin roimh an 1 Feabhra den bhliain i ndiaidh na bliana inar soláthraíodh na sonraí le haghaidh na gcoigeartuithe. Cuirfidh gach Ballstát an glanmhéid sa chuntas dá dtagraítear in Airteagal 9(1) ar an gcéad lá oibre de Mhárta den bhliain i ndiaidh na bliana inar chuir an Coimisiún na Ballstáit ar an eolas faoi na méideanna a eascraíonn as an ríomh.

Beidh feidhm ag an spriocdháta atá ag na Ballstáit chun coigeartuithe a íoc maidir le méideanna ar chuir an Coimisiún faisnéis ar fáil ina leith roimh an 3 Bealtaine 2022.

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6. The operations referred to in paragraphs 1 to 5 of this Article constitute revenue operations in respect of the financial year in which they are to be entered in the account referred to in Article 9(1).

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Article 11

Opt-out adjustment

1. Where, pursuant to the TFEU and its Protocols 21 and 22, a Member State does not take part in the financing of a specific Union action or policy, it shall be entitled to an adjustment, calculated in accordance with paragraph 2 of this Article, of the amount it has paid in own resources in respect of each year in which it has not taken part.

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2. The Commission shall calculate the adjustment during the year following the financial year concerned.

The calculation shall be made on the basis of the following figures relating to the relevant financial year:

(a) aggregate GNI at market prices and its components, supplied by the Member States in accordance with Article 2(2) of Regulation (EC, Euratom) No 1287/2003;

(b) the budgetary outturn of operational expenditure corresponding to the measure or policy in question.

The adjustment shall be equal to the product of multiplying the total amount of the expenditure in question, with the exception of expenditure financed by participating third countries, by the percentage that the GNI of the Member State entitled to the adjustment represents of the GNI of all Member States. The adjustment shall be financed by the participating Member States according to a scale determined by dividing their respective GNI by the GNI of all the participating Member States. For the purposes of calculating the adjustment, amounts shall be converted between the national currency and the euro at the exchange rate on the last day of quotation of the calendar year preceding the budget year concerned, as published in the Official Journal of the European Union, C series.

The adjustment for each relevant year shall be made only once and it shall be final in the event of subsequent modification of the GNI figure.

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3. The Commission shall inform the Member States in good time of the amount of the adjustment so that they can credit it to the account referred to in Article 9(1) of this Regulation on the first working day of December.

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Article 12

Interest on amounts made available belatedly

1. 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.

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I gcás na n-acmhainní dílse traidisiúnta dá dtagraítear in Airteagal 2(1), pointe (a), de Chinneadh (AE, Euratom) 2020/2053 ón gComhairle ( 7 ), beidh an t-ús dlite don tréimhse dar tús an nóiméad ba cheart an méid a chur ar fáil go dtí an nóiméad a íocadh an méid isteach go hiarbhír sa chuntas de chuid an Choimisiúin dá dtagraítear in Airteagal 9.

Gan dochar d’Airteagal 13(1), agus ar choinníoll go socrófar an méid de bhun Airteagal 2, go gcuirfear go tráthúil sa chuntas ar leithligh de bhun Airteagal 6 é agus go gcoinneofar sna cuntais ar leithligh i gcomhréir le hAirteagal 13(2) é, ní bheidh aon ús dlite ar feadh tréimhse 5 bliana ó dháta bunaithe an mhéid.

I gcás achomharc riaracháin nó breithiúnach, tosóidh an tréimhse 5 bliana tráth a bheidh an cinneadh deiridh tugtha, fógartha nó foilsithe. Más rud é go mbeidh páirtíocaíochtaí faighte, tosóidh an tréimhse 5 bliana ar a dhéanaí ón dáta a dhéanfar an íocaíocht dheiridh, i gcás nach nglanann sé sin an fiachas.

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2. For the VAT and GNI-based own resources, interest shall be payable only in relation to delays in entering amounts: (a) referred to in Article 10a; (b) resulting from the calculation referred to in the first subparagraph of Article 10b(5), at the moment specified in the third subparagraph thereof; (c) resulting from particular adjustments to the VAT-based own resource under Article 10b(2)(c) of this Regulation, on the date specified by the Commission pursuant to measures taken by it under the second subparagraph of Article 9(1) of Regulation (EEC, Euratom) No 1553/89; (d) resulting from failure of a Member State to provide corrections to GNI data necessary for addressing points notified by the Commission or by the Member State as referred to in Article 10b(4), within the explicit time limit set by the Commission. The interest on the adjustments resulting from such corrections shall be calculated as from the first working day of June of the year following that, in which the explicit time limit set by the Commission expired.

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3. Déanfar aisghabháil méideanna úis faoi bhun EUR 1 000 a tharscaoileadh.

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4. In the case of Member States belonging to the Economic and Monetary Union, the interest rate shall be equal to the rate as published in the Official Journal of the European Union , C series, which the European Central Bank applied to its main refinancing operations on the first day of the month in which the due date fell, or 0 per cent, whichever is higher, increased by 2,5 percentage points.

This rate shall be increased by 0,25 of a percentage point for each month of delay.

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Ní rachaidh an méadú iomlán de bhun na chéad fhomhíre agus an dara fomhír thar 14 phointe céatadáin. Beidh feidhm ag teorannú an mhéadaithe go 14 phointe céatadáin maidir le haon chás nár cuireadh an méid úis in iúl don Bhallstát lena mbaineann roimh an 3 Bealtaine 2022. Cuirfear an ráta méadaithe i bhfeidhm ar thréimhse iomlán na moille dá dtagraítear i mír 1.

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5. In the case of Member States not belonging to the Economic and Monetary Union, the interest rate shall be equal to the rate applied on the first day of the month in question by the central banks for their main refinancing operations, or 0 per cent, whichever is higher, increased by 2,5 percentage points. For the Member States for which the central bank rate is not available, the interest rate shall be equal to the most equivalent rate applied on the first day of the month in question on the Member State's money market, or 0 per cent, whichever is higher, increased by 2,5 percentage points.

This rate shall be increased by 0,25 of a percentage point for each month of delay.

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Ní rachaidh an méadú iomlán de bhun na chéad fhomhíre agus an dara fomhír thar 14 phointe céatadáin. Beidh feidhm ag teorannú an mhéadaithe go 14 phointe céatadáin maidir le haon chás nár cuireadh an méid úis in iúl don Bhallstát lena mbaineann roimh an 3 Bealtaine 2022. Cuirfear an ráta méadaithe i bhfeidhm ar thréimhse iomlán na moille dá dtagraítear i mír 1.

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6. For the payment of interest referred to in paragraphs 1 and 2 of this Article, Article 9(2) and (3) shall apply mutatis mutandis .

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Article 13

Irrecoverable amounts

1. Member States shall take all requisite measures to ensure that the amounts corresponding to the entitlements established under Article 2 are made available to the Commission as specified in this Regulation.

2. Member States shall be released from the obligation to place at the disposal of the Commission the amounts corresponding to entitlements established under Article 2 which prove irrecoverable for either of the following reasons: (a) for reasons of force majeure; (b) for other reasons which cannot be attributed to them.

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Scaoilfear na Ballstáit, mar an gcéanna, ón oibleagáid na méideanna a fhreagraíonn do theidlíochtaí arna mbunú faoi Airteagal 2 a chur ar fáil don Choimisiún i gcás ina gcruthóidh siad nach raibh aon tionchar ag earráid a gheall an Ballstát tar éis na teidlíochtaí sin a shuíomh, amhail na cinn as ar tháinig iontráil dhéanach sna cuntais ar leith, ar dho-aisghabháil an mhéid a fhreagraíonn do theidlíochtaí faoi Airteagal 2.

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Member States may be released from the obligation to place at the disposal of the Commission the amounts corresponding to entitlements established under Article 2 where those entitlements prove irrecoverable due to the deferral of the entry in the accounts or the notification of the customs debt in order not to prejudice a criminal investigation affecting the financial interests of the Union.

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Amounts of established entitlements shall be declared irrecoverable by a decision of the competent administrative authority finding that they cannot be recovered.

Amounts of established entitlements shall be deemed irrecoverable, at the latest, after a period of five years from the date on which the amount has been established in accordance with Article 2 or, in the event of an administrative or judicial appeal, the final decision has been given, notified or published.

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Más rud é go mbeidh páirtíocaíochtaí faighte, tosóidh an tréimhse 5 bliana ón dáta a dhéanfar an íocaíocht dheiridh, i gcás nach nglanann sé sin an fiachas.

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Amounts declared or deemed irrecoverable shall be definitively removed from the separate accounts referred to in the second subparagraph of Article 6(3). They shall be shown in an annex to the quarterly statement referred to in the first subparagraph of Article 6(4) and, where applicable, in the quarterly descriptions referred to in Article 5 of Regulation (EU, Euratom) No 608/2014.

3. ►M1 ◄ Within three months of the administrative decision mentioned in paragraph 2 or in accordance with the time limits referred to in that paragraph, Member States shall provide a report to the Commission with information on those cases where paragraph 2 has been applied, provided that the established entitlements involved exceed EUR 100 000 .

That report shall include all the facts necessary for a full examination of the reasons referred to in paragraph 2(a) and (b) of this Article, which prevented the Member State concerned from making available the amounts in question, and the recovery measures the Member State took in the case or cases in question.

That report shall be made on a form established by the Commission. For that purpose the Commission shall adopt implementing acts. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in paragraph 2 of Article 16.

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4. Laistigh de 3 mhí tar éis an iarraidh dá bhforáiltear i mír 3 a bheith faighte, cuirfidh an Coimisiún a bharúlacha in iúl don Bhallstát lena mbaineann. Féadfaidh an Coimisiún síneadh 3 mhí eile a chur leis an teorainn ama sin uair amháin agus an Ballstát lena mbaineann a chur ar an eolas dá réir sin.

Féadfaidh an Coimisiún faisnéis bhreise a iarraidh. I gcásanna den sórt sin, tosóidh an teorainn ama dá bhforáiltear sa chéad fhomhír ar an dáta a gheofar an fhaisnéis bhreise a iarradh. Soláthróidh an Ballstát lena mbaineann an fhaisnéis bhreise laistigh de 3 mhí. Arna iarraidh sin don Bhallstát lena mbaineann, cuirfear 3 mhí eile uair amháin leis an teorainn ama sin.

Más rud é nach féidir leis an mBallstát aon fhaisnéis bhreise arna iarraidh sin don Choimisiún a chur ar fáil, feadfaidh sé fógra a thabhairt don Choimisiún faoi. Cuirfidh an Coimisiún a bharúlacha deiridh in iúl ansin laistigh de 3 mhí ón dáta a gheofar an fhógra sin ar bhonn na faisnéise atá ar fáil. Féadfaidh an Coimisiún síneadh 3 mhí eile a chur leis an teorainn ama sin uair amháin agus an Ballstát lena mbaineann a chur ar an eolas dá réir sin.

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5. Murar féidir leis an mBallstát agus leis an gCoimisiún teacht ar chomhaontú ar na cúiseanna dá dtagraítear i mír 2, féadfaidh an Ballstát iarraidh ar an gCoimisiún athbhreithniú a dhéanamh ar a bharúlacha i gcomhréir le hAirteagal 13b.







CAIBIDIL IIIa

ÍOCAÍOCHT FAOI FHORCHOIMEÁDAS AGUS AN NÓS IMEACHTA ATHBHREITHNIÚCHÁIN

Airteagal 13a

Íocaíocht faoi fhorchoimeádas

1. I gcás ina mbeidh easaontas ann idir Ballstát agus an Coimisiún maidir le méideanna d’acmhainní dílse traidisiúnta atá dlite do bhuiséad an Aontais nó maidir le méideanna CBL faoi réir na mbeart dá dtagraítear in Airteagal 12(2), pointe (c), féadfaidh an Ballstát, le linn dó méid atá á chonspóid a íoc, forchoimeádais a léiriú maidir le seasamh an Choimisiúin.

Cuirfidh na Ballstáit faisnéis faoi na forchoimeádais sin ar fáil, maidir leis na méideanna a bhaineann le hacmhainní dílse traidisiúnta, mar aon lena ráiteas míosúil dá dtagraítear in Airteagal 6(4) agus, maidir leis na méideanna a bhaineann le hacmhainní dílse CBL, mar aon lena ráiteas dá dtagraítear in Airteagal 10b(1). Tabharfaidh na Ballstáit fógra don Choimisiún faoi tharraingt siar na bhforchoimeádas a luaithe is féidir.

2. Má réitítear easaontas dá dtagraítear i mír 1 i bhfabhar an Bhallstáit, údaróidh an Coimisiún don Bhallstát sin an méid a íocadh a bhaint as an gcéad íocaíocht eile nó na chéad íocaíochtaí eile dá chuid acmhainní dílse.

3. Cuirfidh an iontráil sa chuntas faoi Airteagal 9 den íocaíocht faoi fhorchoimeádas isteach ar an tréimhse dá dtabhaíonn ús, dá dtagraítear in Airteagal 12.

4. Faoi dheireadh mhí Mheán Fómhair gach bliain, cuirfidh an Coimisiún nóta faisnéise bliantúil ar fáil ina léireofar forléargas ar an méid iomlán a íocadh faoi fhorchoimeádas agus méid iomlán na bhforchoimeádas a tarraingíodh siar i rith na bliana roimhe sin.

Airteagal 13b

Nós imeachta athbhreithniúcháin

1. I gcás ina mbeidh easaontas ann idir Ballstát agus an Coimisiún maidir le méideanna d’acmhainní dílse traidisiúnta atá dlite do bhuiséad an Aontais, féadfaidh an Ballstát iarraidh ar an gCoimisiún athbhreithniú a dhéanamh ar a mheasúnú laistigh de 3 mhí tar éis é a fháil. Áireofar san iarraidh na cúiseanna, an fhianaise agus na doiciméid tacaíochta ar a bhfuil sí bunaithe. Leis an iarraidh sin, cuirfear cúiseanna leis an athbhreithniú a iarradh, agus áireofar inti an fhianaise agus na doiciméid tacaíochta ar a bhfuil sí bunaithe. Ní chuirfidh an iarraidh agus an nós imeachta a leanfaidh é athrú ar an oibleagáid atá ar na Ballstáit acmhainní dílse a chur ar fáil nuair a bhíonn siad dlite do bhuiséad an Aontais.

2. Laistigh de 3 mhí tar éis dó an iarraidh dá dtagraítear i mír 1 a fháil, tabharfaidh an Coimisiún fógra don Bhallstát lena mbaineann faoina bharúlacha maidir leis na cúiseanna a tugadh san iarraidh. I gcásanna a bhfuil údar cuí leo, féadfaidh an Coimisiún síneadh 3 mhí eile a chur leis an teorainn ama sin uair amháin agus an Ballstát lena mbaineann a chur ar an eolas dá réir sin.

3. I gcás ina measfaidh an Coimisiún gur gá faisnéis bhreise a iarraidh, tosóidh an teorainn ama dá dtagraítear i mír 2 ón dáta a gheofar an fhaisnéis bhreise a iarradh. Cuirfidh an Ballstát lena mbaineann an fhaisnéis bhreise ar fáil laistigh de 3 mhí tar éis dó an iarraidh ar fhaisnéis bhreise a fháil ón gCoimisiún. Arna iarraidh sin don Bhallstát lena mbaineann, déanfaidh an Coimisiún 3 mhí eile a chur leis an teorainn ama sin uair amháin.

4. I gcás nach féidir leis an mBallstát aon fhaisnéis bhreise a sholáthar, féadfaidh sé fógra faoi sin a thabhairt don Choimisiún. Tabharfaidh an Coimisiún fógra faoina bharúlacha ansin ar bhonn na faisnéise a bheidh ar fáil. Tosóidh an teorainn ama dá dtagraítear i mír 2 sa chás sin ón dáta a gheofar an fógra sin.

5. Tiocfaidh deireadh leis an nós imeachta athbhreithniúcháin 2 bhliain ar a dhéanaí tar éis don Bhallstát a iarraidh ar an athbhreithniú dá dtagraítear i mír 1 a sheoladh.

6. Féadfaidh Ballstát cruinniú ardleibhéil leis an gCoimisiún a iarraidh uair sa bhliain chun plé a dhéanamh ar staid na himeartha maidir le cásanna atá nó a bhí faoi réir an nós imeachta athbhreithniúcháin agus grinnscrúdú a dhéanamh orthu d’fhonn athmhachnamh a dhéanamh ar na seasaimh faoi seach agus gach iarracht a dhéanamh teacht ar chomhaontú.

7. Faoi chuimsiú athbhreithniú a d’fhéadfaí a dhéanamh ar an Rialachán seo nó faoi dheireadh 2026 ar a dhéanaí, déanfaidh an Coimisiún measúnú ar fheidhmiú an nós imeachta athbhreithniúcháin dá dtagraítear san Airteagal seo. Áireofar sa mheasúnú sin comhairliúcháin leis na Ballstáit agus cuirfear a dtorthaí agus a seasaimh san áireamh. Déanfaidh an Coimisiún, más iomchuí, tograí a thíolacadh d’fhonn feidhmiú an nós imeachta athbhreithniúcháin a fheabhsú.

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CHAPTER IV

MANAGEMENT OF CASH RESOURCES

Article 14

Requirements on management of cash resources

1. The Commission shall draw on the sums credited to the accounts referred to in Article 9(1) to the extent necessary to cover its cash resource requirements arising out of the implementation of the budget.

2. If the cash resource requirements are in excess of the assets of the accounts, the Commission may draw in excess of the total of these assets subject to the availability of appropriations in the budget and within the limit of the own resources entered in the budget. In this event, it shall inform the Member States in advance of any foreseeable excess requirements.

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3. In the sole case of default under a loan contracted or guaranteed pursuant to regulations and decisions adopted by the Council, or by the European Parliament and the Council, in circumstances in which the Commission cannot activate other measures provided for by the financial arrangements applying to these loans in time to ensure compliance with the Union's legal obligations to the lenders, paragraphs 2 and 4 may provisionally be applied, irrespective of the conditions in paragraph 2, in order to service the Union's debts.

4. Subject to the second subparagraph, the difference between the overall assets and the cash resource requirements shall be divided among the Member States, as far as possible, in proportion to the estimated budget revenue from each of them.

The Commission, when covering its cash resource requirements, shall aim to reduce the impact of the obligation on Member States to credit amounts of negative interest pursuant to the third subparagraph of Article 9(1) by drawing with priority on the sums credited to the accounts concerned.

Article 15

Execution of payment orders

1. The Member States or their national central bank shall execute the Commission's payment orders following the Commission's instructions and within not more than three working days of receipt. In the case of cash movement transactions, the Member States or their national central bank shall execute the orders within the period requested by the Commission which, save in exceptional cases, shall notify them at least one day before the order is to be executed.

2. The Member States or their national central bank shall send to the Commission, by electronic means and at the latest on the second working day following the completion of each transaction, a statement of account showing the related movements.

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CHAPTER V

FINAL PROVISIONS

Article 16

Committee procedure

1. The Commission shall be assisted by the Advisory Committee on Own Resources referred to in Article 7 of Regulation (EU, Euratom) No 608/2014. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.

2. Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply.

Article 17

Transitional provision on interest rate

The rate provided for in Article 11 of Regulation (EC, Euratom) No 1150/2000 in its version before the entry into force of Council Regulation (EC, Euratom) No 2028/2004 ( 8 ) shall continue to apply for the calculation of interest for late payment where the due date falls before 1 December 2004.

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Article 18

Repeal

1. Subject to paragraph 2, Regulation (EC, Euratom) No 1150/2000 is repealed with effect from 1 January 2014.

2. Article 10(7a) of Regulation (EC, Euratom) No 1150/2000 is repealed with effect from the date of entry into force of this Regulation.

3. References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex II.

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Article 19

Entry into force

This Regulation shall enter into force on the day of entry into force of Decision 2014/335/EU, Euratom.

It shall apply from 1 January 2014.

This Regulation shall be binding in its entirety and directly applicable in all Member States.









ANNEX I

REPEALED REGULATION WITH LIST OF ITS SUCCESSIVE AMENDMENTS







Council Regulation (EC, Euratom) No 1150/2000 (OJ L 130, 31.5.2000, p. 1). Council Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1). Council Regulation (EC, Euratom) No 105/2009 (OJ L 36, 5.2.2009, p. 1).









ANNEX II

CORRELATION TABLE







Regulation (EC, Euratom) No 1150/2000 This Regulation Article 1 — — Article 1 Article 2 Article 2 Article 3, first, second and third paragraph Article 3, first, second and third paragraph — Article 3, fourth paragraph Article 4 Article 4 Article 5 Article 5 Article 6(1) and (2) Article 6(1) and (2) Article 6(3)(a) Article 6(3), first subparagraph Article 6(3)(b) Article 6(3), second subparagraph Article 6(3)(c) Article 6(3), third subparagraph Article 6(3)(d) Article 6(3), fourth subparagraph Article 6(4), first subparagraph, point (a), first sentence Article 6(4), first subparagraph, point (a) Article 6(4), first subparagraph, point (a), second sentence Article 6(4), second subparagraph Article 6(4), first subparagraph, point (b), first sentence Article 6(4), first subparagraph, point (b) Article 6(4), first subparagraph, point (b), second sentence Article 6(4), third subparagraph Article 6(4), second subparagraph Article 6(4), fourth subparagraph Article 6(5) — Article 7 Article 7 Article 8, first paragraph Article 8 Article 8, second paragraph — Article 9(1) Article 9(1) Article 9(1a) Article 9(2) Article 9(2) Article 9(3) Article 10(1), (2), (3), (4), (5), (6) and (7) Article 10(1), (2), (3), (4), (5), (6) and (7) Article 10(8) Article 10(8), first subparagraph Article 10(9) Article 10(9) Article 10(10) — Article 10a Article 11 Article 11(1) Article 12(1), first subparagraph — Article 12(1), second subparagraph Article 11(2), (3) and (4) Article 12(2), (3) and (4) Article 12(1), (2), (3) and (4) Article 14 Article 12(5), first subparagraph Article 15(1) Article 12(5), second subparagraph Article 15(2) Article 15 — Article 16, first and second paragraph — Article 16, third paragraph Article 10(8), second subparagraph Article 17(1) and (2) Article 13(1) and (2) Article 17(3), first subparagraph Article 13(3), first subparagraph Article 17(3), second subparagraph — Article 17(3), third subparagraph Article 13(3), second subparagraph — Article 13(3), third subparagraph Article 17(4) Article 13(4) Article 17(5) — Article 18 — Article 19 — Article 20 — Article 21 — — Article 16 Article 21a Article 17 Article 22 — Article 23 — — Article 18 — Article 19 Annex Annex I — Annex II