Council Regulation (EC, Euratom) No 105/2009 of 26 January 2009 amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities’ own resources
Date: 2009-01-26
Institutions: Council of the European Union
Subjects: Member States' contribution, financial control, financial regulation, own resources

5.2.2009

EN

Official Journal of the European Union

L 36/1

(Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory)

I

REGULATIONS

COUNCIL REGULATION (EC, EURATOM) No 105/2009

of 26 January 2009

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,

(3)

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

establishing the European

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
resources (1), and in particular Article 8(2) thereof,

(4)

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Parliament (2),

Having regard to the opinion of the Court of Auditors (3),

Whereas:

(1)

(2)

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

system of

(6)

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 modifi­
cations of the GNI figure.

is appropriate

Taking into account the fact that Decision 2007/436/EC,
instead of gross
reference to GNI
Euratom makes
to align
it
(GNP),
national product
Council Regulation (EC, Euratom) No 1150/2000 of
22 May 2000 implementing Decision 94/728/EC,
the Communities’ own
Euratom on the system of
resources (4). 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
Euratom) No
1150/2000.

to them in Regulation (EC,

(5) With a view to the efficient management of

the
Commission’s
specific
resources
provisions should be laid down in order to align the
transmission of data and reporting periods with current
banking practice.

accounts,

own

sound
a

From the 2007 budget onwards, the Interinstitutional
Agreement between the European Parliament,
the
Council and the Commission on budgetary discipline
financial management (5)
longer
and
envisages
the
specific
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.

financing mechanism for

no

(1) OJ L 163, 23.6.2007, p. 17.
(2) Opinion of the European Parliament of 21 October 2008 (not yet

published in the Official Journal).

(3) OJ C 192, 29.7.2008, p. 1.

(4) OJ L 130, 31.5.2000, p. 1.
(5) OJ C 139, 14.6.2006, p. 1.

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Official Journal of the European Union

5.2.2009

Regulation (EC,
therefore be amended accordingly.

Euratom) No 1150/2000 should

relating to the VAT resources base shall be kept for the
same period’;

(7)

(8)

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 apply from
1 January 2007,

HAS ADOPTED THIS REGULATION:

Article 1

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

1.

in the title the term ‘Decision 2000/597/EC, Euratom on
the system of the Communities’ own resources’ shall be
replaced by the following:

‘Decision 2007/436/EC, Euratom on the system of
European Communities own resources’;

the

2. Article 1 shall be replaced by the following:

“own resources”,

‘Article 1
The European Communities’ own resources provided for in
Decision 2007/436/EC, Euratom (*) hereinafter referred to
to the
as
Commission and inspected as specified in this Regulation,
to Regulation (EEC, Euratom) No
without prejudice
1553/89 (**),
No
1287/2003 (***) and Directive 89/130/EEC, Euratom (****).
___________

shall be made available

Regulation

Euratom)

(EC,

(*) OJ L 163, 23.6.2007, p. 17.
(**) Council Regulation (EEC, Euratom) No 1553/89 of
29 May
uniform
arrangements for the collection of own resources
accruing
L 155,
7.6.1989, p. 9).

from value

definitive

added

1989

(OJ

the

tax

on

(***) Council Regulation (EC, Euratom) No 1287/2003 of
15 July 2003 on the harmonisation of gross national
income at market prices (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’ shall be replaced by the following:

‘Article 2(1)(a) of Decision 2007/436/EC, Euratom’;

4.

in Article 3 the second paragraph shall be replaced by the
following:

supporting documents

‘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
in question. The supporting documents
financial year

relating to the

5. Article 5 shall be replaced by the following:

‘Article 5

rate

The
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) shall be 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 for budgetary
imbalances 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 12th 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
indent of
referred to in the first
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) shall be replaced by the following:

‘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

the latest on the
second working day following the crediting of
the
account, a statement of account showing the entry of
the own resources.’;

(a), at

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8. Article 10 shall be replaced by the following:

‘Article 10

the own resources

1.
After deduction of collection costs in accordance with
Article 2(3) and Article 10(3) of Decision 2007/436/EC,
Euratom entry of
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 enti­
tlement 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
the information available to
resource on the basis of
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.
taking
VAT resources and the additional resource,
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.

specific needs of paying EAGF expenditure,
For
the
pursuant
to Council Regulation (EC) No 1782/2003 of
29 September 2003 establishing common rules for direct
support schemes under the common agricultural policy and
establishing certain support schemes for farmers (*) 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,
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.

taking into account

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.

final

adoption of

following the

These readjustments shall be carried out when the first
the
entry is made
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.

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Each Member State shall, on the basis of the annual
4.
statement on the VAT resources base provided for in
Article 7(1) of Regulation (EEC, Euratom) No 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
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.

sentence of paragraph 7 of

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

On the basis of figures for aggregate GNI at market
6.
from the preceding year,
prices and its components
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
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
following
adjustments to the balance referred to in paragraph 4 of
this Article:

2007/436/EC,

Euratom to

the

— the

first

(EEC,

corrections under

the
of Regulation

subparagraph of
Article 9(1)
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.

shall be

adjustment

to paragraph 6 of

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
to the
each Member State concerned to an adjustment
balance established pursuant
this
Article. This
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.

The operations referred to in paragraphs 4 to 7
the

8.
constitute modifications
financial year in which they occur.

to revenue in respect of

9.
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.

10.
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
as defined by Regulation (EC, Euratom) No
prices
1287/2003, except
for
the years prior
which GNP at market prices, as defined by Directive
89/130/EEC, Euratom, continues to be the reference for
calculation of the additional resource.

to 2002,

for

___________
(*) OJ L 270, 21.10.2003, p. 1.’;

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.

9. In Article 10a the references to ‘GNP’ shall be replaced by

the following:

‘GNI’;

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

14.

in Article 16 the reference to ‘Article 10(4) to (8)’ shall be
replaced by the following:

for the payment of interest referred to in paragraph

‘4.
1, Article 9(1a) and (2) shall apply mutatis mutandis.’;

‘Article 10(4) to (7)’;

11. Article 12(5) shall be amended as follows:

15. Article 18 shall be amended as follows:

(a)

the first sentence shall be replaced by the following:

(a)

in paragraph 1, the first sentence shall be replaced by
the following:

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

execute

(b) the following subparagraph shall be added:

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

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

establishment

concerning

the

(b) paragraph (4)(c) shall be replaced by the following:

‘(c) the inspection arrangements made pursuant
of

Article
Article 183(1)(b) of the EAEC Treaty.’;

279(1)(b)

Treaty

the

EC

to
and

12.

in the heading of Title VI, the term ‘Decision 2000/597/EC,
Euratom’ shall be replaced by the following:

16.

in Article 19 the reference to ‘GNP’ shall be replaced by the
following:

‘Decision 2007/436/EC, Euratom’;

‘GNI’.

13.

in the introductory sentence of Article 15 the term
‘Decision 2000/597/EC, Euratom’ shall be replaced by the
following:

Article 2

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

‘Decision 2007/436/EC, Euratom’;

It shall apply from 1 January 2007.

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

Done at Brussels, 26 January 2009.

For the Council
The President

A. VONDRA