Common Position (EC) No 31/2001 of 16 July 2001 adopted by the Council, acting in accordance with the procedure referred to in Article 251 of the Treaty establishing the European Community, with a view to adopting a Regulation of the European Parliament and of the Council amending Council Regulation (EC) No 2223/96 as concerns the use of ESA 95 in the determination of Member States' payments to the VAT-based own resource
Date: 2001-07-16
Institutions: Council of the European Union
Subjects: European accounting system, Member States' contribution, VAT, financing of the EU budget, own resources

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I

(Information)

COUNCIL

COMMON POSITION (EC) No 31/2001

adopted by the Council on 16 July 2001

with a view to adopting Regulation (EC) No .../2001 of the European Parliament and of the
Council of ... amending Council Regulation (EC) No 2223/96 as concerns the use of ESA 95 in the
determination of Member States’ payments to the VAT-based own resource

(2001/C 307/01)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
EUROPEAN UNION,

Having regard to the Treaty establishing the European Com-
munity, and in particular Article 285 thereof,

Having regard to the proposal from the Commission (1),

Acting in accordance with the procedure laid down in
Article 251 of the Treaty (2),

Whereas:

(1)

Article 8 of Council Regulation (EC) No 2223/96 of
25 June 1996 on the European system of national and
regional accounts in the Community (3) provides for the
European system of integrated accounts (ESA), second
edition, to be used as the European system of integrated
economic accounts for budgetary and own resources
purposes as defined in Council Regulation (EEC, Eura-
tom) No 1552/89 (4) while Decision 94/728/EC, Eura-
tom (5) remains in force.

(1) OJ C 29 E, 30.1.2001, p. 266.
(2) Opinion of the European Parliament of 3 April 2001 (not yet
published in the Official Journal), Council Common Position of
16 July 2001 and Decision of the European Parliament of ... (not
yet published in the Official Journal).

(3) OJ L 310, 30.11.1996, p. 1. Regulation as last amended by
Commission Regulation (EC) No 995/2001 (OJ L 139, 23.5.2001,
p. 3).

(4) OJ L 155, 7.6.1989, p. 1. Regulation as repealed and replaced by
Regulation (EC, Euratom) No 1150/2000 (OJ L 130, 31.5.2000,
p. 1).

(5) OJ L 293, 12.11.1994, p. 9.

(2)

(3)

(4)

(5)

(6)

ESA second edition data are no longer available in the
level of detail required for the determination of the VAT
own resource.

This does not affect the procedures agreed for the
determination of the GNP own resource.

It is advisable to use the best available statistical data to
determine Member States’ budget contributions.

The use of data based on the new European system of
integrated economic accounts (ESA 95) for the purpose
of determination of the VAT-based own resource has no
impact on the level of own resources and their balance
between the Member States.

The Statistical Programme Committee, established by
Council Decision 89/382/EEC, Euratom (6) has been
consulted in accordance with Article 3 of that Decision,

HAVE ADOPTED THIS REGULATION:

Article 1

In Article 8 of Regulation (EC) No 2223/96 the following
paragraph shall be inserted:

(6) OJ L 181, 28.6.1989, p. 47.

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‘1a.
For the purpose of determination of the VAT-based own
resource, and by way of exception from paragraph 1, the
Member States may use data based on the new European
system of
integrated economic accounts (ESA 95) while
Decision 94/728/EC, Euratom remains in force.’

Article 2

This Regulation shall enter into force on the 20 day following
its publication in the Official Journal of the European Communities.

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

Done at ...

For the European Parliament

The President

For the Council

The President

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STATEMENT OF THE COUNCIL’S REASONS

I.

INTRODUCTION

1. On 20 September 2000, the Commission forwarded to the Council a proposal for a European
Parliament and Council Regulation amending Council Regulation (EC) No 2223/96 as concerns
the use of ESA 95 in the determination of Member States’ payments to the VAT-based own
resource.

2.

The above proposal is based on Article 285 of the Treaty according to which the procedure of
co-decision with the European Parliament prescribed in Article 251 of the Treaty applies.

3.

The European Parliament delivered its opinion in first reading on 3 April 2001.

4. On 16 July 2001, the Council adopted its Common Position pursuant to Article 251 of the

Treaty.

II. OBJECTIVE OF THE PROPOSAL

The purpose of the proposal is to modify Regulation (EC) No 2223/96 in order to allow, for the
purpose of determination of the VAT-based own resource, and by way of exception from
paragraph 1, the Member States to use data based on the new European system of integrated
accounts (ESA 95), while Decision 94/728/EC, Euratom remains in force.

III. ANALYSIS OF THE COMMON POSITION

The Common Position follows the Commission proposal with the addition of a recital suggested by
the European Parliament.

Recitals

The Council has added a new recital 5 in order to confirm that the use of data based on the new
European system of integrated accounts (ESA 95) for the purpose of determination of the VAT-
based own resource has no impact on the level of own resources and their balance between the
Member States. This change follows amendment 1 of the European Parliament with the agreement of
the Commission.

Amendment 2 of the European Parliament is not included in so far as the Commission does not
consider this Regulation the appropriate instrument to introduce such an undertaking. Nevertheless,
the Council welcomes the intention of the Commission to improve the information it provides to
the European Parliament on own resources.

Neither the Council nor the Commission can accept amendment 3 proposed by the European
Parliament. The Interinstitutional Agreement of 6 May 1999 does not include the procedure
suggested by that amendment. From a legal point of view it is not possible to amend that Agreement
by measures of a recital or even by means of a provision of this regulation.

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IV. CONCLUSION

The Council considers that all modifications introduced by the Council in its Common Position are
fully in line with the objectives of the proposed Regulation. It is not possible to modify the
Interinstitutional Agreement by means of this Regulation.