Proposal for a Council Regulation amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities' own resources
Date: 2008-04-29
Institutions: European Commission
Subjects: Member States' contribution, financial control, financial regulation, financing of the EU budget, own resources

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 29.4.2008 
COM(2008) 223 final 

2008/0089 (CNS) 

Proposal for a 

COUNCIL REGULATION 

amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 2000/597/EC, 
Euratom on the system of the Communities' own resources 

(presented by the Commission) 

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EXPLANATORY MEMORANDUM 

The  purpose  of  this  proposal  is  to  update  the  financial  rules  in  line  with  the  new  Council 
Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' 
own resources (hereafter referred to as 'ORD 2007')1. The proposal also takes into account the 
evolution  of  Community  legislation  since  the  last  amendments  introduced  by  Council 
Regulation (EC, Euratom) No 2028/2004.2 

The amendments proposed by the Commission are summarised below: 

1. 

a. 

PROVISIONS TO BE AMENDED AS A RESULT OF DECISION 2007/436/EC, EURATOM 

Elimination of the distinction between agricultural duties and import duties 

Following the implementation in EU legislation of the agreements concluded during 
the Uruguay Round, there is no longer any material difference between agricultural 
duties and customs duties. Therefore the distinction made between these duties was 
removed in ORD 2007 and the same should be done in Regulation No 1150/2000. 

b. 

Inclusion of gross reductions for  the Netherlands and  Sweden  in  their annual  GNI-
based contributions for the period 2007 – 2013 

According to ORD 2007, the Netherlands and Sweden will receive a gross reduction 
in their annual GNI-based contributions for the period 2007 - 2013. The ORD 2007 
specifies  the  amount  of  this  reduction  (which  has  to  be  adapted  for  current  prices) 
and  indicates  that  this  reduction  shall  be  granted  only  after  calculation  of  the 
correction in favour of the UK. This reduction is to be financed by all Member States 
via the monthly twelfths. 

The shares of the Netherlands and Sweden in the financing of the UK correction will 
not be diminished by this reduction as it will only be granted after the calculation of 
the UK correction and its financing. 

The proposal lays down the procedure and timing for financing the gross reduction. 
As with the UK correction, the reduction will be granted to the Netherlands and to 
Sweden by way of monthly twelfths. The call for advance payments of the monthly 
twelfths  in  the  first  quarter  of  the  year,  made  in  the  light  of  the  specific  needs  of 
EAGF and the Community's cash position, will also apply to the sums required from 
Member  States  for  the  gross  reduction  for  the  Netherlands  and  Sweden.  Therefore, 
Articles 6(3) and 10(3) should be adapted accordingly. 

It  also  appears  necessary  to  lay  down  in  Regulation  No  1150/2000  that,  once  the 
budgetary year concerned has ended, the financing of the gross amounts will not be 
modified when the GNI figures of the financial years change pursuant to Article 2(2) 
of  Regulation  No  1287/2003.  This  means  that  the  financing  of  the  gross  reduction 
granted  to  the  Netherlands  and  to  Sweden  will  not  be  reviewed  each  time  updated 
new data for the GNI resource becomes available. A similar clause is already in place 

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2 

OJ L 163, 21.06.2007, p. 17. 
OJ L 352, 27.11.2004, p. 1. 

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for  the  adjustment  calculated  for  the  non-participation  of  some  Member  States  in 
specific Union actions or policies.  

2. 

a. 

TECHNICAL AMENDMENTS NOT LINKED TO ORD 2007 

GNP/GNI references 

From the year 2002 on, the GNI instead of the GNP has been used as the reference 
for the additional resource. Therefore, references to the GNP should be replaced by 
references to the GNI. 

In this context, the following issues should be mentioned: 

- 

- 

The calculation of the VAT and GNI balances for some Member States might 
still concern years prior to 2002. In that period, the reference for the additional 
resource  was  GNP.  As  GNP  and  GNI  are  two  different  macro-economic 
aggregates,  it  will  be  stated  in  Article  10  which  aggregate  is  applicable  until 
and after the year 2002. 

Regulation No 2028/2004 repealed Article 10(5) of Regulation No 1150/2000 
relating to adjustments of GNP financial contributions (paid by Spain, Portugal 
and  Greece  for  a  limited  period  after  their  accession).  However,  other 
references to GNP financial contributions were left unchanged in Article 5 and 
in Article 10(6). As these resources no longer exist, these references should be 
repealed. 

In  addition,  the  references  to  Directive  89/130  (related  to  GNP)  should  be 
supplemented,  where  necessary,  by  corresponding  references  to  Regulation  No 
1287/2003 (related to GNI). 

b. 

Bringing  forward  of  monthly  twelfths  based  on  specific  needs  of  EAGF  and  the 
Community's cash position 

The current Article 10(3)(2) of Regulation No 1150/2000 indicates that, based on the 
specific  needs  of  paying  EAGGF  Guarantee  Section  expenditure,  pursuant  to 
Regulation  (EEC)  No  1765/92  and  depending  on  the  Community's  cash  position, 
Member States may be invited to bring forward by one or two months one-twelfth or 
a  fraction  of  one-twelfth  of  the  own  resources,  other  than  the  traditional  own 
resources. The following changes are needed to enact this provision: 

- 

- 

Regulation No 1765/92 has not been in force since 1999. Currently, reference 
should be made to Regulation No 1782/2003. 

Since the end of 2006, the EAGGF Guarantee Section has been replaced by the 
European Agricultural Guarantee Fund (EAGF) and the new reference should 
be used. 

c. 

Reserve relating to loans and loan guarantees and reserve for emergency aid 

From  the  2007  budget  onwards,  the  new  Interinstitutional  Agreement  no  longer 
provides for a specific heading for the reserve relating to loans and loan guarantees 

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and the reserve for emergency aid. Within the budget, the emergency aid reserve is 
treated as a provision and the corresponding payment appropriations are only entered 
in the budget when necessary. The reserve for loans and loan guarantees has become 
a compulsory expenditure of the general budget. 

Therefore, on the revenue side, there is no longer a need for a specific mechanism to 
finance the expenditure relating to these reserves as they are treated in the same way 
as all other expenditure, by the normal monthly calls. Therefore, references to these 
reserves in Article 10 of Regulation No 1150/2000 are no longer necessary. 

d. 

Efficient management of own resources accounts 

With  a  view  to  efficient  and  real-time  management  of  the  Commission's  own 
resources accounts there is a need to align the provisions of Articles 9(1a) and 12(5) 
to the standard practices applied within the banking sector. 

Therefore,  it  is  proposed  that  Member  States  or  the  bodies  appointed  by  them 
provide to the Commission, on the day when the own resources are credited to the 
account held in its name, either the daily statement of account where those credits are 
shown or, at least, the individual credit advices for each such transaction. It is also 
proposed  that  the  current  period  for  transmitting  statements  following  the  credit  to 
the account be shortened by one day. In future, the period will be two working days. 

Similar modifications are proposed to Article 12(5), which covers the matter of when 
Member  States  or  the  bodies  appointed  by  them  should  execute  the  Commission's 
payment  and  cash  movement  orders.  The  new  time-limit  proposed  for  payment 
orders is three working days (which is the current practice of Member States). The 
Member States shall report to the Commission on the execution within two working 
days of the value dates set by Commission instruction. 

In  addition,  the  proposal  limits  the  means  of  notification  to  electronic  data 
transmission  only,  given  the  availability  of  IT  tools  and  current  practice  in  most 
Member States. 

e. 

Consolidating Article 10 

The  abovementioned  amendments  to  Article  10  supplement  a  number  of  technical 
amendments already introduced by Regulation No 2028/2004. For reasons of clarity 
and  rationality  it  is  proposed  that  the  amending  Regulation  should  incorporate  a 
complete consolidated text of that article.  

3. 

ENTRY INTO FORCE 

The amendments relating to ORD 2007 can only enter into force once the decision has been 
adopted by all Member States in accordance with their constitutional requirements. Therefore, 
the  proposed  regulation  should  enter  into  force  on  the  same  day  as  ORD  2007  enters  into 
force, with retroactive effect as of 1 January 2007. 

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2008/0089 (CNS) 

Proposal for a 

COUNCIL REGULATION 

amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 2000/597/EC, 
Euratom on the system of the Communities' own resources 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty establishing the European Community, and in particular Article 
279(2) thereof, 

Having  regard  to  the  Treaty  establishing  the  European  Atomic  Energy  Community,  and  in 
particular Article 183 thereof, 

Having regard to Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of 
the European Communities' own resources3, and in particular Article 8(2) thereof, 

Having regard to the proposal from the Commission4, 

Having regard to the opinion of the European Parliament5, 

Having regard to the opinion of the Court of Auditors6, 

Whereas: 

(1) 

(2) 

(3) 

The  European  Council  meeting  in  Brussels  on  15  and  16  December  2005  issued  a 
number  of  conclusions  concerning  the  system  of  the  Communities'  own  resources, 
which led to the adoption of Decision 2007/436/EC, Euratom.  

Under  Article  2(1)(a)  of  Decision  2007/436/EC,  Euratom  there  is  no  distinction 
between agricultural levies and customs duties. 

According  to  the  second  subparagraph  of  Article  2(5)  of  Decision  2007/436/EC, 
Euratom, for the period 2007 - 2013, the Netherlands and Sweden shall benefit from a 
gross  reduction  of  their  respective  gross  national  income  (GNI)  contributions  to  be 
financed by all Member States. There shall be no subsequent revision of the financing 
of that gross reduction in the event of subsequent modifications of the GNI figure. 

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6 

OJ L 163, 23.06.2007, p. 17. 
OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ C […], […], p. […]. 

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(4) 

(5) 

Taking into account the fact that  Decision 2007/436/EC,Euratom  makes  reference  to 
GNI  instead  of  gross  national  product  (GNP),  it  is  appropriate  to  align  Council 
Regulation (EC, Euratom) No 1150/20007,  

The system of the European Communities' own resources no longer provides for the 
GNP financial contributions, therefore there is no longer any need to refer to them in 
Regulation (EC, Euratom) No 1150/2000. 

(6)  With a view to the efficient management of the Commission's own resources accounts, 
specific provisions should be laid down in order to align the transmission of data and 
reporting periods with current banking practice. 

(7) 

(8) 

(9) 

From  the  2007  budget  onwards,  the  Interinstitutional  Agreement  between  the 
European  Parliament,  the  Council  and  the  Commission  on  budgetary  discipline  and 
sound financial management8 no longer envisages a specific financing mechanism for 
the  reserve  relating  to  loans  and  loan  guarantees  and  the  reserve  for  emergency  aid. 
The emergency aid reserve is entered in the budget as a provision and the reserve for 
loans  and  loan  guarantees  is  considered  a  compulsory  expenditure  of  the  general 
budget. 

Regulation (EC, Euratom) No 1150/2000 should therefore be amended accordingly. 

Taking  account  of  Article  11  of  Decision  2007/436/EC,  Euratom,  this  Regulation 
should enter into force on the same day as that Decision and should take effect from 1 
January 2007, 

HAS ADOPTED THIS REGULATION: 

Regulation (EC, Euratom) No 1150/2000 is amended as follows: 

Article 1 

(1) 

In  the  title  the  term  “Decision  2000/597/EC,  Euratom  on  the  system  of  the 
Communities'  own  resources”  is  replaced  by  the  term  “'Decision  2007/436/EC, 
Euratom on the system of the European Communities' own resources”; 

(2) 

Article 1 is replaced by the following: 

“Article 1 

The  European  Communities'  own  resources  provided  for  in  Council  Decision 
2007/436/EC,  Euratom*  hereinafter  referred  to  as  "own  resources"  shall  be  made 
available  to  the  Commission  and  inspected  as  specified  in  this  Regulation,  without 
prejudice to Council Regulation (EEC, Euratom) No 1553/89**, Council Regulation 
(EC, Euratom) No 1287/2003*** and Council Directive 89/130/EEC, Euratom****. 

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OJ L 130, 31.5.2000, p. 1. Regulation as amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p.1). 
OJ C 139, 14.6.2006, p. 1. 

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* OJ L 163, 21.6.2007, p. 17. 

** OJ L 155, 7.6.1989, p. 9. 

*** OJ L 181, 19.7.2003, p. 1. 

**** OJ L 49, 21.2.1989, p. 26.”; 

(3) 

In Article 2(1) the term "Article 2(1)(a) and (b) of Decision 2000/597/EC, Euratom" is 
replaced by the term "Article 2(1)(a) of Decision 2007/436/EC, Euratom"; 

(4) 

The second paragraph of Article 3 is replaced by the following: 

“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  September  of  the  fourth  year  following  the  financial  year  in 
question."; 

(5) 

Article 5 is replaced by the following: 

“Article 5 

The rate referred to in Article 2(1)(c) of Decision 2007/436/EC, Euratom which shall 
be set within the budgetary procedure, shall be calculated as a percentage of the sum 
of the forecast of the gross national income, (hereinafter referred to as "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 
2007/436/EC, 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  resource  among  the  Member 
States.”; 

(6) 

in Article 6(3), point (c) is replaced by the following: 

“(c)  VAT  resources  and  the  additional  resource,  taking  into  account  the  effect  on 
these  resources  of  the  correction  granted  to  the  United  Kingdom  and  to  the 
gross  reduction  granted  to  the  Netherlands  and  to  Sweden  shall,  however,  be 
recorded in the accounts as specified in point (a) as follows: 

– 

– 

the  twelfth  referred  to  in  Article  10(3)  shall  be  recorded  on  the  first 
working day of each month, 

the  balances  referred  to  in  Article  10(4)  and  (6)  and  the  adjustments 
referred to in Article 10(5) and (7) shall be recorded annually, except for 
the particular adjustments referred to in the first indent of Article 10(5), 
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.”; 

(7) 

Article 9(1a) is replaced by the following: 

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“1a.  Member  States  or  the  bodies  appointed  by  them  shall  transmit  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.”; 

(8) 

Article 10 is replaced by the following: 

“Article 10 

1.  After deduction of collection costs in accordance with Article 2(3) and Article 
10(3) of Decision 2007/436/EC, Euratom entry of the 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 Article 6(3)(b) of 
this Regulation, 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 VAT resources and the 
additional  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. 

3.  VAT  resources  and  the  additional  resource,  taking  into  account  the  effect  on 
these resources of the correction granted to the United Kingdom for budgetary 
imbalances  and  of  the  gross  reduction  granted  to  the  Netherlands  and  to 
Sweden shall be credited on the first working day of each month, the amounts 
being  one-twelfth  of  the  relevant  totals  in  the  budget,  converted  into  national 
currencies at the rates of exchange of the last day of quotation of the calendar 
year  preceding  the  budget  year,  as  published  in  the  Official  Journal  of  the 
European Union, C Series. 

For  the  specific  needs  of  paying  EAGF  expenditure,  pursuant  to  Council 
Regulation  (EC)  No  1782/2003*  and  depending  on  the  Community's  cash 
position,  Member  States  may  be  invited  by the  Commission  to bring forward 
by one or two months in the first quarter of the financial year the entry of one-
twelfth  or  a  fraction  of  one-twelfth  of  the  amounts  in  the  budget  for  VAT 
resources and/or the additional resource, taking into account the effect on these 

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resources  of  the  correction  granted  to  the  United  Kingdom  for  budgetary 
imbalances  and  of  the  gross  reduction  granted  to  the  Netherlands  and  to 
Sweden. 

After the first quarter, the monthly entry requested may not exceed one-twelfth 
of  VAT  and  GNI-based  resources,  while  remaining  within  the  limit  of  the 
amounts entered in the budget for that purpose. 

The  Commission  shall  notify  the  Member  States  thereof  in  advance,  no  later 
than two weeks before the entry requested. 

The eighth subparagraph concerning the amount to be entered in January each 
year  and  the  ninth  subparagraph  applicable  if  the  budget  has  not  been  finally 
adopted before the beginning of the financial year shall apply to these advance 
entries. 

Any change in the uniform rate of VAT resources, in the rate of the additional 
resource,  in  the  correction  granted  to  the  United  Kingdom  for  budgetary 
imbalances  and  in  its  financing  referred  to  in  Articles  4  and  5  of  Decision 
2007/436/EC,  Euratom  and  in  the  financing  of  the  gross  reduction  granted  to 
the Netherlands and to Sweden shall require the final adoption of an amending 
budget  and  shall  give  rise  to  readjustments  of  the  twelfths  which  have  been 
entered since the beginning of the financial year. 

These readjustments shall be carried out when the first entry is made following 
the final adoption of the amending budget if it is adopted before the 16th of the 
month.  Otherwise  they  shall  be  carried  out  when  the  second  entry  following 
final adoption is made.  By way of derogation from Article 8 of the Financial 
Regulation,  these  readjustments  shall  be  entered  in  the  accounts  in  respect  of 
the financial year of the amending budget in question. 

Calculation of the twelfths for January of each financial year shall be based on 
the  amounts  provided  for  in  the  draft  budget,  referred  to  in  Article  272(3)  of 
the  EC  Treaty  and  Article  177(3)  of  the  EAEC  Treaty  and  converted  into 
national  currencies  at  the  rates  of  exchange  of  the  first  day  of  quotation 
following  15  December  of  the  calendar  year  preceding  the  budget  year;  the 
adjustment shall be made with the entry for the following month. 

If the budget has not been finally adopted before the beginning of the financial 
year,  the  Member  States  shall  enter  on  the  first  working  day  of  each  month, 
including  January,  one-twelfth  of  the  amount  of  VAT  resources,  and  the 
additional  resource  taking  into  account  the  effect  on  these  resources  of  the 
correction granted to the United Kingdom for budgetary imbalances and of the 
gross reduction granted to the Netherlands and to Sweden, entered in the last 
budget  finally  adopted;  the  adjustment  shall  be  made  on  the  first  due  date 
following  final  adoption  of  the  budget  if  it  is  adopted  before  the  16th  of  the 
month.  Otherwise,  the  adjustment  shall  be  made  on  the  second  due  date 
following final adoption of the budget. 

4. 

Each  Member  State  shall,  on  the  basis  of  the  annual  statement  on  the  VAT 
resources base provided for in Article 7(1) of Regulation (EEC, Euratom) No 

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1553/89, be debited with an amount calculated from the information contained 
in  the  said  statement  by  applying  the  uniform  rate  adopted  for  the  previous 
financial  year  and  credited  with  the  12  payments  made  during  that  financial 
year.  However  each  Member  State's  VAT  resources  base  to  which  the  above 
rate is applied may not exceed the percentage determined by Article 2(1)(b) of 
Decision 2007/436/EC, Euratom of its GNI as referred to in the first sentence 
of paragraph 7 of that Article. The Commission shall work out the balance and 
shall  inform  the  Member  States  in  time  for  them  to  enter  it  in  the  account 
referred  to  in  Article  9(1)  of  this  Regulation  on  the  first  working  day  of 
December of the same year. 

5.  Any  corrections  to  the  VAT  resources  base  under  Article  9(1)  of  Regulation 
(EEC, Euratom) No 1553/89 shall give rise for each Member State concerned 
whose  base,  allowing  for  these  corrections,  does  not  exceed  the  percentages 
determined by Articles 2(1)(b) and 10(2) of Decision 2007/436/EC, Euratom to 
the  following  adjustments  to  the  balance  referred  to  in  paragraph  4  of  this 
Article: 

– 

– 

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 to be entered in the account referred to in Article 9(1) of this 
Regulation  on  the  first  working  day  of  December  of  the  same  year. 
However  a  particular  adjustment  may  be  entered  before  that  date  if  the 
Member State concerned and the Commission are in agreement, 

where  the  measures  which  the  Commission  takes  under  the  second 
subparagraph of Article 9(1) of Regulation (EEC, Euratom) No 1553/89 
to  correct  the  base  lead  to  an  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  the  said 
measures. 

The  changes  to  GNI  referred  to  in  paragraph  7  of  this  Article  shall  also  give 
rise to an adjustment of the balance of any Member State whose base, allowing 
for  those  corrections,  is  capped  at  the  percentages  determined  by  Articles 
2(1)(b) and 10(2) of Decision 2007/436/EC, Euratom. 

The Commission shall inform the Member States of these adjustments in time 
for  them  to  enter  them  in  the  account  referred  to  in  Article  9(1)  on  the  first 
working day of December of the same year. 

However,  a  particular  adjustment  may  be  entered  at  any  time  if  the  Member 
State concerned and the Commission are in agreement. 

6.  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 be debited with an amount calculated by applying to GNI the rate adopted 
for the previous financial year and credited with the payments made during that 
previous financial year. The Commission shall work out the balance and shall 
inform the Member States in time for them to enter it in the account referred to 

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in Article 9(1) of this Regulation on the first working day of December of the 
same year. 

7.  Any changes to the GNI of previous financial years pursuant to Article 2(2) of 
Regulation (EC, Euratom) No 1287/2003 subject to Article 5 thereof, shall give 
rise  for  each  Member  State  concerned  to  an  adjustment  to  the  balance 
established  pursuant  to  paragraph  6  of  this  Article.  This  adjustment  shall  be 
established in the manner laid down in the first subparagraph of paragraph 5 of 
this  Article.  The  Commission  shall  inform  the  Member  States  of  these 
adjustments  so  that  they  can  enter  them  in  the  account  referred  to  in  Article 
9(1) of this Regulation on the first working day of December of the same year. 
After  30  September  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. 

8. 

9. 

10. 

The  operations  referred  to  in  paragraphs  4  to  7  constitute  modifications  to 
revenue in respect of the financial year in which they occur. 

The  gross  reduction  granted  to  the  Netherlands  and  to  Sweden  shall  be 
financed  by  all  Member  States.  There  shall  be  no  subsequent  revision  of  the 
financing of that gross reduction in the event of subsequent modification of the 
GNI figure. 

In  conformity  with  Article  2(7)  of  Decision  2007/436/EC,  Euratom,  for  the 
purposes  of  applying  that  Decision  "GNI"  shall  mean  GNI  for  the  year  at 
market prices  as  defined by Regulation  (EC,  Euratom)  No  1287/2003,  except 
for  the  years  prior  to  2002,  for  which  GNP  at  market  prices,  as  defined  by 
Directive  89/130/EEC,  Euratom,  continues  to  be  the  reference  for  calculation 
of the additional resource. 

__________________ 

* OJ L 270, 21.10.2003, p. 1.”; 

(9) 

In Article 10a the references to “GNP” shall be replaced by references to “GNI”; 

(10)  Article 11(4) is be replaced by the following: 

“4. For the payment of interest referred to in paragraph 1, Article 9(1a) and (2) shall 
apply mutatis mutandis.”; 

(11)  Article 12(5) is amended as follows: 

(a) 

the first subparagraph is replaced by the following: 

“The  Member  States,  or  the  bodies  appointed  by  them,  shall  execute  the 
Commission's  payment  orders  following  the  Commission's  instructions  and 
within not more than three working days of receipt.” 

(b) 

after the second subparagraph the following subparagraph is inserted: 

“The  Member  States,  or  the  bodies  appointed  by  them,  shall  send  to  the 
Commission, by electronic means and on the second working day following the 

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completion of each transaction at the latest, a statement of account showing the 
related movements.”; 

(12) 

(13) 

(14) 

In the heading of Title VI, the term “Decision 2000/597/EC, Euratom” is replaced by 
the term “Decision 2007/436/EC, Euratom”; 

In the introductory sentence of Article 15 the term “Decision 2000/597/EC, Euratom” 
is replaced by the term “Decision 2007/436/EC, Euratom”; 

In  Article  16  the  reference  to  'Article  10(4)  to  (8)'  is  replaced  by  the  reference  to 
'Article 10(4) to (7)'; 

(15)  Article 18 is amended as follows: 

(a) 

in paragraph 1, the first sentence is replaced by the following: 

“1.  Member  States  shall  conduct  the  checks  and  enquiries  concerning  the 
establishment  and  the  making  available  of  the  own  resources,  referred  to  in 
point (a) of Article 2(1) of Decision 2007/436/EC, Euratom.”; 

(b)  paragraph (4)(c) is replaced by the following: 

“(c) 

the inspection arrangements made pursuant to Article 279(b) of the EC Treaty 
and Article 183(b) of the EAEC Treaty.”; 

(16) 

In Article 19 the reference to “GNP” shall be replaced by the reference to “GNI”. 

Article 2 

This Regulation shall enter into force on the day of entry into force of Decision 2007/436/EC, 
Euratom. 

It shall take effect on 1 January 2007. 

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

Done at Brussels, […] 

For the Council 
The President 
[…]

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LEGISLATIVE FINANCIAL STATEMENT FOR PROPOSALS HAVING A 
BUDGETARY IMPACT EXCLUSIVELY LIMITED TO THE REVENUE SIDE 

1. 

NAME OF THE PROPOSAL: 

Council  Regulation  amending  Regulation 
(EC,  Euratom)  No  1150/2000 
implementing  Decision  2000/597/EC,  Euratom  on  the  system  of  the  Communities' 
own resources 

2. 

BUDGET LINES: 

Title: Titles 1 and 3 

Amount budgeted for the year concerned: 118.921, 8 € million 

3. 

FINANCIAL IMPACT  

(cid:59) 

(cid:133) 

Proposal has no financial implications 

Proposal has no financial impact on expenditure but has a financial impact on 
revenue – the effect is as follows: 

(€ million to one decimal place) 

Budget line 

Revenue9 

12 month period, 
starting dd/mm/yyyy 

[Year n] 

Article … 

Impact on own resources 

Article … 

Impact on own resources 

Situation following action 

[n+1] 

[n+2] 

[n+3] 

[n+4] 

[n+5] 

Article … 

9 

Regarding  traditional  own  resources  (agricultural  duties,  sugar  levies,  customs  duties)  the  amounts 
indicated must be net amounts, i.e. gross amounts after deduction of 25 % of collection costs 

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Article … 

4. 

ANTI-FRAUD MEASURES 

No measures to be taken. 

5. 

OTHER REMARKS 

[…] 

EN 

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   EN