Proposal for a COUNCIL REGULATION laying down implementing measures for the system of own resources of the European Union
Date: 2011-06-29
Institutions: European Commission
Subjects: European Union, comitology, financing of the EU budget, own resources

EUROPEAN COMMISSION 

Brussels, 29.6.2011 
COM(2011) 511 final 

2011/0184 (APP) 

Proposal for a 

COUNCIL REGULATION 

laying down implementing measures for the system of own resources of the European 
Union 

 
 
  
 
EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

The purpose of this proposal is to lay down implementing measures as provided in Article 9 
of  Council  Decision  …  of  …  on  the  system  of  own  resources  of  the  European  Union1 
pursuant  to  Article 311(4)  of  the  Treaty  on  the  Functioning  of  the  European  Union 
(hereinafter "TFEU"). 

These implementing measures cover all the practical arrangements for the Union’s resources 
which  should  be  governed  by  a  more  streamlined  procedure  in  order  to  make  the  system 
flexible  within  the  framework  and  limits  set  out  by  the  own  resource  Decision  with  the 
exception of those aspects relating to making the own resources available and to meeting cash 
requirements. Provisions of a general nature, applicable to all types of own resources and for 
which appropriate parliamentary oversight is particularly important have also been included in 
this  proposal.  This  means  in  particular,  aspects  of  control  and  supervision  of  revenues 
including  supplementary  reporting  requirements  and  the  related  powers  of  Commission 
inspectors.  

implementing  measures 

These 
accordance  with 
be 
Article 322(2) TFEU,  by  regulations  determining  the  methods  and  procedure  whereby  own 
resources revenue shall be made available or paid to the Commission, and the measures to be 
applied, if need be, to meet cash requirements. 

complemented, 

shall 

in 

Article 9 of Decision … foresees that implementing measures shall be provided for: 

(a) 

(b) 

(c) 

(d) 

the tax rates or rates of call of the own resources established under Articles 2(1)(b), 
(c) and (d) of Decision …; 

the  reference  Gross  National  Income  (GNI),  the  provisions  to  adjust  GNI  and  the 
provisions  to  recalculate  the  ceilings  for  payments  and  commitments  in  case  of 
significant  changes  to  GNI,  for  the  purpose  of  applying  Articles  2(1)(d)  and  3  of 
Decision …; 

the procedure for calculating and budgeting the annual budgetary balance as set out 
in Article 7 of Decision …; 

the  provisions  and  arrangements  for  controlling  and  supervising  own  resources 
revenue  referred  to  in  Article  2  of  Decision  …,  including  supplementary  reporting 
requirements. 

1 

OJ L […], […], p. […]. 

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The elements proposed by the Commission relate thus to implementing measures: 

– 

– 

– 

– 

for the new own resources established under Article 2(1)(b) and (c) of Decision …, 
notably their tax rates, control and supervision; 

taken  over  from  Council  Decision  2007/4362  (hereinafter  referred 
to  as 
"ORD 2007"),  such  as  reference  to  the  European  system  of  regional  and  national 
accounts  (ESA)  which  is  now  a  Regulation  of  both  the  European  Parliament  and 
Council; 

taken  over  from  Council  Regulation  1150/20003  implementing  ORD 2007,  for  the 
calculation  of  the  surplus  and  for  the  control  and  supervision  of  own  resources 
revenue,  including  supplementary  reporting  requirements,  which  are  not  strictly 
related to the making available of own resources; 

and taken over from Council Regulation 1026/19994 for the powers and obligations 
of Commission inspectors as well as the preparation and management of inspections. 

In further details, the proposal of the Commission may be summarised as follows: 

1.1 Chapter I 'Determining own resources' 

– 

– 

– 

Article 1 of the proposal, 'Applicable rates': The Article provides for the tax rates to 
be applied to the new categories of own resources set out in Article 2(1)(b) and (c) of 
Decision  ….  Furthermore,  provisions  under  Article 5  of  Regulation  1150/2000  are 
taken over and updated. 

Article 2 of the proposal, 'Reference GNI and significant changes thereto': Provisions 
under Articles 2(7)§1 and 3(3) of ORD 2007 are taken over and updated 

Article 3  of  the  proposal,  'Calculation  and  budgeting  of  balance':  Provisions  under 
Articles 15 and 16 of Regulation 1150/2000 are taken over and updated. 

1.2 Chapter II 'Provisions concerning control and supervision, including supplementary 
reporting requirements' 

– 

– 

2 
3 

4 

Article 4  of  the  proposal,  'Reporting  fraud  and  irregularities  affecting  entitlements': 
Provisions  under  Article 6(5)  of  Regulation  1150/2000  are  taken  over,  updated  and 
simplified. 

Article 5  of  the  proposal,  'Control  and  supervision  measures':  Provisions  under 
Articles 17(1)  and  18  of  Regulation  1150/2000  are  taken  over,  updated  and 
completed  in  relation  to  the  new  own  resources  set  up  in  Article 2(1)(b)  and  (c)  of 
Decision…. 

OJ L 163, 23.6.2007, p. 17 
OJ  L 130,  31.5.2000,  p. 1,  as  amended  by  Council  Regulations  2028/2004  of  16.11.2004  (OJ  L 352, 
27.11.2004, p. 1) and 105/2009 of 26.1.2009 (OJ L 36, 5.2.2009, p. 1). 
OJ L 126, 20.5.1999, p. 1 

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– 

– 

Article  6  of  the  proposal,  'Reporting  by  Member  States  of  their  inspections': 
Provisions  under  Articles 17(5)  and  18(5)  of  Regulation  1150/2000  are  taken  over 
and updated. 

Articles 7 and 8 of the proposal 'Powers and obligations of the authorised agents of 
the Commission' and 'Preparation and management of inspections': Provisions from 
Regulation  1026/1999  are  taken  over,  reorganised  for  clarity  and  updated,  and  that 
Regulation is repealed in Article 10 'Final provisions' of this proposal. 

1.3 Chapter III 'Committee and final provisions' 

– 

Article 9  of  the  proposal,  'Committee  procedure  –  Advisory  Committee  on  Own 
Resources  (ACOR)':  Provides  for  implementing  powers  to  be  conferred  on  the 
Commission  in  accordance  with  Regulation  (EU)  No  182/2011.  For  other  specific 
tasks, the Commission may also decide to set up an expert group. 

EN 

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2011/0184 (APP) 

Proposal for a 

COUNCIL REGULATION 

laying down implementing measures for the system of own resources of the European Union 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular  the  fourth 
paragraph  of  Article  311,  in  conjunction  with  the  Treaty  establishing  the  European  Atomic  Energy 
Community, and in particular Article 106a thereof, 

Having regard to Council Decision … of … on the system of own resources of the European Union 5, 
and in particular Article 9 thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national Parliaments, 

Having regard to the consent of the European Parliament6, 

Having regard to the opinion of the Court of Auditors7, 

Having regard to the opinion of the European Economic and Social Committee8, 

Acting in accordance with a special legislative procedure, 

Whereas: 

(1) 

(2) 

Parliamentary oversight is particularly important for provisions of a general nature applicable to 
all  types  of  own  resources  and  covering  control  and  supervision  of  revenues  including 
supplementary reporting requirements. 

In  order  to  maintain  unchanged  the  amount  of  financial  resources  put  at  the  disposal  of  the 
Union,  it  is  appropriate  to  adapt  the  ceilings  of  the  Union's  own  resources  for  payments  and 
commitments  as  determined,  respectively,  in  Article 3(1)  and  (2)  of  Decision  …  expressed  in 
per cent of Gross National Income (GNI) in case of amendments to Regulation (EU) No … of 

5 
6 
7 
8 

OJ L […], […], p. […]. 
OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ C […], […], p. […]. 

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[…] on the European system of national and regional accounts in the European Union9 which 
entail a significant change in the level of GNI. 

The  transparency  of  the  Union's  own  resources  system  should  be  ensured  with  adequate 
information supplied to the budgetary authority. Therefore, the Member States should keep at 
the  disposal  of  the  Commission  and,  where  necessary,  forward  to  it  the  documents  and 
information needed  to  allow  it to exercise the power conferred upon it as regards the Union's 
own resources. 

The arrangements whereby the Member States or economic operators responsible for collecting 
own  resources  report  to  the  Commission,  should  make  it  possible  for  the  Commission  to 
monitor their action to recover own resources, in particular in cases of fraud and irregularities. 

In  order  to  ensure  a  balanced  budget,  any  surplus  of  the  Union's  revenue  over  total  actual 
expenditure  during  a  financial  year  should  be  carried  over  to  the  following  financial  year. 
Therefore, the balance to be carried over should be defined. 

(3) 

(4) 

(5) 

(6)  Member States and economic operators responsible for collecting own resources should conduct 
checks  and  enquiries  relating  to  establishing,  making  available  and  paying  the  Union's  own 
resources. In order to facilitate application of the financial rules relating to own resources it is 
necessary to ensure collaboration between Member States or economic operators responsible for 
collecting own resources and the Commission. 

(7) 

(8) 

For the sake of consistency and clarity, provisions should be laid down covering the powers and 
obligations of agents authorised by the Commission to carry out inspections in relation to the 
Union's  own  resources,  taking  into  account  the  specific  nature  of  each  own  resource.  The 
conditions  under  which  authorised  agents  carry  out  their  tasks  should  be  set  out,  and  in 
particular the rules which all Union officials, other servants and seconded national experts must 
observe with regard to professional confidentiality and the protection of personal data should be 
laid down. It is necessary to establish the status of seconded national experts and the possibility 
for the Member State concerned to object to the presence, at an inspection, of officials of other 
Member States.  

For reasons of coherence, certain provisions of Council Decision (EC, Euratom) No 2007/436 
of  7  June  2007  on  the  system  of  the  European  Communities’  own  resources10  and  Council 
Regulation  (EC,  Euratom)  No  1150/2000  implementing  Decision  94/728/EC,  Euratom  on  the 
system  of  the  Communities'  own  resources11  should  be  included  in  this  Regulation.  Those 
provisions concern the reference GNI and significant changes thereto, the rate of call of the own 
resource referred to in Article 2(1)(d) of Decision […/…], the calculation and budgeting of the 
balance, control and supervision of own resources and supplementary reporting requirements, as 
well as the Advisory Committee on Own Resources (ACOR).  

(9) 

In order to ensure uniform conditions for the implementation of this Regulation, implementing 
powers  should  be  conferred  on  the  Commission.  Those  powers  should  be  exercised  in 
accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council 

9 
10 
11 

OJ L […], […], p. […], as last amended by […] 
OJ L 163, 23.6.2007, p. 17. 
OJ L 130, 31.5.2000, p. 1. 

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of 16 February 2011 laying down the rules and general principles concerning mechanisms for 
control by Member States of the Commission’s exercise of implementing powers12. 

(10)  The  advisory  procedure  should  be  used  for  the  adoption  of  implementing  acts  in  order  to 
establish detailed rules on reporting fraud and irregularities affecting entitlements to traditional 
own  resources  and  measures  for  examining  estimates  of  own  resources  given  the  technical 
nature of those acts required for reporting purposes. 

(11)  Council Regulation (EC, Euratom) No 1026/1999 of 10 May 1999 determining the powers and 
obligations of agents authorised by the Commission to carry out controls and inspections of the 
Communities' own resources13 should be repealed. 

(12)  For reasons of consistency, this Regulation should apply on the same day as Decision … , 

HAS ADOPTED THIS REGULATION: 

Chapter I 

Determining own resources 

Article 1  

Applicable rates 

1. The tax rates applicable14 to the own resource referred to in Article 2(1)(b) of Decision … shall be: 

(a) 

(b) 

…% for transactions on bonds, stocks and similar securities; 

…% for other transactions. 

2.  The  tax  rate  applicable  to  the  own  resource  referred  to  in  Article  2(1)(c)  of  Decision…  shall  be 
1.0%. 

3.  The  uniform  rate  referred  to  in  Article 2(1)(d)  of  Decision  …shall  be  set  within  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),  (b)  and  (c)  of  Decision  …,  from  financial 
contributions  to  supplementary  research  and  technological  development  programmes  and  other 
revenue.  

12 
13 
14 

OJ L 55, 28.2.2011, p. 13. 
OJ L 126, 20.5.1999, p. 1. 
Should  the  legislative  act  referred  to  in  article  2(1)(b)  of  Decision  …  provide  for  differentiated  rates  for 
transactions  executed  in  regulated  markets  and  outside  regulated  markets,  the  tax  rates  applicable  to  the  own 
resources will be adjusted on this basis. 

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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. 

Article 2  

Reference GNI and significant changes thereto 

1.  GNI  referred  to  in  Article 2(1)(d)  of  Decision  …  shall  mean  an  annual  GNI  at  market  price,  as 
provided by the Commission in application of Regulation … . 

2. Where amendments to Regulation … result in significant changes in the GNI, the Commission shall 
inform  the  European  Parliament  and  Council  on  the  dates  of  applicaton  of  those  changes  for  the 
purposes of Decision …. 

3. Where amendments to Regulation … result in significant changes in the level of GNI, the ceilings 
for  payments  and  commitments  as  determined  in  Article 3(1)  and  (2)  of  Decision  …  shall  be 
recalculated by the Commission on the basis of the following formula: 

1.23%(1.29%)* 

GNIt-2 + GNIt-1 + GNIt ESA current 

GNIt-2 + GNIt-1 + GNIt ESA modified 

In  that  formula,  "t"  is  the  latest  full  year  for  which  the  data  defined  by  Council  Regulation  (EC, 
Euratom) No 1287/200315 is available. 

Article 3  

Calculation and budgeting of balance 

1.  For  the  purpose  of  applying  Article 7  of  Decision  …  the  balance  of  a  given  financial  year  shall 
consist  of  the  difference  between  all  the  revenue  collected  in  respect  of  that  financial  year  and  the 
amount of payments made against appropriations for that financial year increased by the amount of the 
appropriations  for  the  same  financial  year  carried  over  pursuant  to  Article 9  of  Regulation  … 
(hereinafter "the Financial Regulation")16. 

That difference shall be increased or decreased by the net amount of appropriations carried over from 
previous  financial  years  which  have  been  cancelled.  By  way  of  derogation  from  Article 5(1)  of  the 
Financial Regulation, the difference shall also be increased or decreased by the following: 

(a)  payments  made  in  excess  of  non-differentiated  appropriations  carried  over  from  the  previous 
financial year under Article 9(1) and (4) of the Financial Regulation as a result of change in euro rates; 

(b) the balance resulting from exchange gains and losses during the financial year. 

15 
16 

OJ L 181, 19.7.2003, p. 1. 
OJ L […], […], p. […] 

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2.  The  Commission  shall,  before  the  end  of  October  in  each  financial  year,  make  an  estimate  of  the 
own  resources  collected  for  the  entire  year,  on  the  basis  of  the  data  at  its  disposal  at  that  time.  Any 
appreciable differences in relation to original estimates may give rise to a letter of amendment to the 
draft budget for the following financial year or an amending budget for the current financial year. 

Chapter II 

Provisions concerning control and supervision, 
including supplementary reporting requirements 

Article 4  

Reporting fraud and irregularities affecting entitlements 

1. In the two months following the end of each quarter, Member States shall send the Commission a 
description  of  cases  of  fraud  and  irregularities  detected  involving  entitlements  of  over  EUR 10 000 
concerning the own resource referred to Article 2(1)(a) of Decision …. 

Within  the  period  referred  to  in  the  first  subparagraph,  each  Member  State  shall  give  details  of  the 
position  concerning  cases  of  fraud  and  irregularities  already  reported  to  the  Commission  whose 
recovery, cancellation or non-recovery was not indicated earlier. 

2. For the own resource referred to in Article 2(1)(c) of Decision … every six month Member States 
shall  send  to  the  Commission  a  description  of  cases  of  fraud  and  irregularities  detected  involving 
entitlements of over EUR 10 000 during the preceding six months. 

3. The economic operators responsible for collecting the own resource referred to in Article 2(1)(b) of 
Decision…  shall  notify  the  Commission,  within  one  month  of  the  circumstances  coming  to  their 
attention of any instances of fraud or irregularity involving entitlements of over EUR 10 000. 

4. The Commission shall adopt implementing acts establishing details of the descriptions mentioned in 
paragraphs  1,  2  and  3  of  this  Article  as  well  as  measures  for  examining  estimates  of  own  resources. 
Those  implementing  acts  shall  be  adopted  in  accordance  with  the  advisory  procedure  referred  to  in 
Article 9(2). 

5. A summary of the notifications referred to in paragraphs 1, 2 and 3 of this Article shall be included 
in the Commission report referred to in Article 325(5) of the Treaty.  

Article 5  

Control and supervision measures 

1.  Member  States  or  economic  operators  responsible  for  collecting  own  resources  shall  take  all 
measures  that  are  necessary  to  ensure  that  the  amount  corresponding  to  the  entitlements  established 
under Article 2(1) of Decision … are made available or paid to the Commission. 

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2. Member States shall conduct the checks and enquiries concerning the establishment and the making 
available of the own resources, referred to in Article 2(1)(a) and (c) of Decision …. 

Economic  operators  responsible  for  collecting  own  resources  shall  conduct  checks  and  enquiries 
concerning the collection of the own resources referred to in Article 2(1)(b)  of Decision …, together 
with the processes for paying them to the Commission. 

3.  Member  States  or  economic  operators  responsible  for  collecting  own  resources  shall  carry  out 
additional inspection measures at the Commission's request. In its request the Commission shall state 
the  reasons  for  the  additional  inspection.  Member  States  or  economic  operators,  shall,  if  the 
Commission so requests, associate it with the inspections, which they carry out. The Commission may, 
instead, request that certain documents be forwarded to it.  

4.  Economic  operators  responsible  for  collecting  own  resources  shall  make  available  to  the 
Commission  any  internal  or  external  audit  report  or  consultancy  report  available  to  them,  which 
includes analysis of the systems that they use to collect own resources, or to pay those resources to the 
Commission. 

5.  The  Commission  may  itself  carry  out  inspections  on  the  spot.  The  agents  authorised  by  the 
Commission for such  inspections  shall have access, in so far as the application of this Regulation so 
requires,  to  the  supporting  documents  concerning  establishing,  making  available  or  paying  own 
resources, and to any other appropriate document related to those supporting documents.  

6.  Member  States  or  economic  operators  responsible  for  collecting  own  resources  shall  facilitate  the 
inspection measures referred to in paragraph 5.  

7. Where the Commission is associated with an inspection, the Commission shall have the same access 
to supporting and related documents as is set out for the inspections in paragraph 5.  

8. Where the inspection concern GNI-based own resources the Commission shall also have access to 
the  documents  relating  to  the  statistical  procedures  and  basic  statistics  referred  to  in  Article 3  of 
Regulation (EC, Euratom) No 1287/2003. 

9. The inspections referred to in paragraph 2 shall be without prejudice to the following: 

(a) the inspections carried out by Member States in accordance with their national laws, regulations or 

administrative provisions; 

(b) the measures provided for in Articles 287 and 319 of the Treaty; 

(c) the inspection arrangements made pursuant to Article 322(1)(b) of the Treaty. 

10. Together with the Member State concerned, the Commission shall each year inspect the aggregates 
provided  for  errors  in  compilation,  especially  in  cases  notified  by  the  GNI  committee  established  by 
Regulation  (EC,  Euratom)  No  1287/2003.  In  doing  so  it  may,  in  individual  cases,  also  examine 
calculations and statistical bases, except the information about individual companies or persons, where 
no proper assessment would otherwise be possible. The Commission shall respect national rules on the 
confidentiality of statistics. 

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Article 6  

Reporting by Member States of their inspections 

Member States shall submit detailed annual reports to the Commission on their inspections relating to 
the  correct  collection  of  own  resources  and  the  results  of  those  inspections,  the  overall  data  and  any 
questions  of  principle  concerning  the  most  important  problems  arising  out  of  the  application  of  the 
regulations implementing Decision […/…] and, in particular, matters in dispute. The reports shall be 
sent to the Commission by 1 March of the year following the financial year concerned. On the basis of 
those reports, the Commission shall prepare a summary report, which shall be brought to the attention 
of all Member States. 

The  Commission  shall  adopt  implementing  acts  establishing  a  form  for  the  Member  States'  annual 
reports  mentioned  in  paragraph  1.  Those  implementing  acts  shall  be  adopted  in  accordance  with  the 
advisory procedure referred to in Article 9(2). 

The Commission shall report every three years to the European Parliament and to the Council on the 
functioning of the inspection arrangements referred to in Article 5. 

Article 7  

Powers and obligations of the authorised agents of the Commission 

1. The Commission shall specifically appoint for the purpose of making the inspections referred to in 
Article 5 certain of its officials or other servants (hereinafter "authorised agents"). 

For  each  inspection,  the  Commission  shall  provide  the  authorised  agents  with  written  terms  of 
reference stating their identity and official capacity.  

Persons  placed  at  the  disposal  of  the  Commission  by  the  Member  States  as  national  experts  on 
secondment may participate at the inspections. 

With  the  explicit  and  prior  agreement  of  the  Member  State  or  economic  operator  responsible  for 
collecting  own  resources  concerned,  the  Commission  may  seek  the  assistance  of  officials  from  other 
Member  States  as  observers.  The  Commission  shall  ensure  that  those  officials  comply  with 
paragraph 3. 

2.  During  the  on-the-spot  and  associated  inspections  the  authorised  agents  shall  act  in  a  manner 
compatible  with  the  rules  applicable  to  the  officials  of  the  Member  State  concerned.  They  shall  be 
bound by professional secrecy, under the conditions laid down in paragraph 3.  

The  authorised  agent  may,  if  necessary,  contact  debtors,  but  only  in  the  context  of  the  inspections 
referred  to  in  Article  5,  and  only  through  the  competent  authorities  whose  own  resources  collection 
procedures are the subject of the inspection. 

3. Information communicated or obtained under paragraphs 1 and 2, in whatever form, shall be subject 
to professional secrecy and receive the protection granted to similar information under the national law 

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of the Member State in which it was gathered and under the corresponding provisions applicable to the 
institutions of the Union. 

That  information  may  not  be  communicated  to  persons  other  than  those  within  the  organisations 
inspected, the institutions of the Union or the Member States whose duty it is to know, neither may it 
be  used  for  purposes  other  than  those  laid  down  in  this  Regulation  without  the  prior  consent  of  the 
Member  State  or  economic  operator  responsible  for  collecting  own  resources  from  whom  it  was 
gathered.  

The  first  and  second  subparagraph  shall  apply  to  the  officials  and  other  servants  of  the  Union,  and 
national experts on secondment. 

4.  The  Commission  shall  ensure  that  authorised  agents  and  other  persons  acting  under  its  authority 
comply with Directive 95/46/EC of the European Parliament and of the Council17 and Regulation (EC) 
No  45/2001  of  the  European  Parliament  and  of  the  Council18  and  other  Union  and  national  rules 
concerning the protection of personal data 

Article 8  

Preparation and management of inspections 

1. In a duly substantiated communication, the Commission shall give notice of an inspection in good 
time  to  the  Member  State  or  economic  operator  responsible  for  collecting  own  resources  whose 
procedures are being examined. Where the inspection concerns an economic operator responsible for 
collecting  own  resources,  the  Member  State  in  which  the  inspection  is  to  take  place  shall  also  be 
notified. Agents of the Member State concerned may participate in such inspection. 

2. For inspections where the Commission is associated under Article 5(3) the organisation of the work 
and  relations  with  the  departments  involved  in  the  inspection  shall  be  ensured  by  the  department 
designated  by  the  Member  State  or  by  the  economic  operator  responsible  for  collecting  the  own 
resources concerned. 

3. On-the-spot inspections referred to in Article 5(5) shall be carried out by the authorised agents. For 
the purposes of the organisation of the work and relations with the departments, and where appropriate 
the debtors involved in the inspection, those agents shall, prior to any on-the-spot inspections, establish 
the necessary contacts with the officials designated by the Member State or with the economic operator 
responsible  for  collecting  the  own  resources  concerned.  For  this  type  of  inspection  the  terms  of 
reference shall be accompanied by a document indicating the aim and purpose of the inspection. 

4. Inspections concerning the GNI-based own resource referred to in Article 5(8) shall be carried out by 
the authorised agents. For the purposes of the organisation of the work, those agents shall establish the 
necessary contacts with the competent administrations in the Member States. 

5. The Member States or economic operators concerned shall ensure that the departments or agencies 
responsible  for  establishing,  collecting  and  making  available  the  own  resources,  and  the  authorities 

17 
18 

OJ L 281, 23.11.1995, p. 31. 
OJ L 8, 12.1.2001, p. 1. 

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which they have instructed to carry out the inspections thereon, provide the authorised agents with the 
assistance necessary for carrying out their duties. 

For the purposes of on-the-spot inspections referred to in Article 5(5), Member States or the economic 
operators  concerned  shall  inform  the  Commission  in  good  time  of  the  identity  and  capacity  of  the 
persons appointed to take part in these inspections and to afford the authorised agents every assistance 
necessary for carrying out their duties. 

6.  The  results  of  the  on-the-spot  inspections  carried  out  and  those  with  which  the  Commission  is 
associated shall be brought to the attention of the Member State or of the economic operator concerned 
through  the  appropriate  channels  within  a  period  of  three  months.  The  recipient  of  the  report  shall 
submit  its  observations  within  the  three  months  following  receipt  of  the  report.  However,  for  duly 
substantiated reasons, the Commission may request the recipient concerned to submit observations on 
specific points within a period of one month following receipt of the report. The Member State or the 
economic operator concerned may decline to respond by means of a communication stating the reasons 
which prevent it from responding to the Commission's request. 

Thereafter  the  results  and  observations  arising  from  the  on-the-spot  and  associated  inspections  of 
Member States shall be brought to the attention of all Member States.  

Where the on-the-spot or associated inspections identify the need for amendment or correction of data 
in  the  statements  or  declarations  sent  to  the  Commission  regarding  own  resources  and  the  resultant 
corrections  are  to  be  made  via  a  current  statement  or  declaration  then  the  relevant  changes  shall  be 
identified, in the statement or declaration so used, by means of appropriate notes. 

Chapter III 

Committee and final provisions 

Article 9  

Committee procedure – Advisory Committee on Own Resources (ACOR) 

1.  The  Commission  shall  be  assisted  by  a  committee,  the  Advisory  Committee  on  Own  Resources 
(ACOR). 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 10 

Final provisions 

Regulation (EC, Euratom) No 1026/1999 is repealed.  

References to the repealed Regulation and to the provisions of Decision (EC, Euratom) No 2007/436, 
repealed  by  Decision  …,  and  of  Regulation  (EC,  Euratom)  No  1150/2000  repealed  by  Council 

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Regulation …19, which are referred to in the correlation table set out in the Annex to this Regulation 
shall be construed as references to this Regulation and shall be read in accordance with that correlation 
table. 

Article 11  

Entry into force 

This  Regulation  shall  enter  into  force  on  the  twentieth  day  following  that  of  its  publication  in  the 
Official Journal of the European Union. 

It shall apply from 1 January 2014. 

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

Done at Brussels, 

For the Council 
The President 

19 

OJ L […], […], p. […]. 

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ANNEX 

Correlation table 

Decision 
(EC, Euratom) 
No 2007/436 

Regulation 
(EC, Euratom) 
No 1026/1999 

Regulation 
(EC, Euratom) 
No 1150/2000 

This Regulation 

Article 2(7) first 
subparagraph 
Article 2(7) second 
subparagraph 
Article 3(3) 

Article 5 

Article 15 
Article 16 
Article 6(5) 
Article 17(1) 
Article 18(1) 
Article 18(2) 

Article 18(3) 
Article 18(2) 
Article 18(2) and (3) 

Article 18(4) 
Article 19 
Article 17(5) and 
18(5) 

Article 18(2) 
Articles 20 and 21 

Article 1(1) 
Article 1(2) 
Article 1(3) 
Article 2(1) 

Article 2(2) 

Article 2(3) 
Article 3(1) 
Article 3(2) 
Article 4 
Article 5(1) 
Article 5(2) 
Article 5(3) 
Article 5(4) 
Article 5(5) 
Article 5(6) 
Article 5(7) 
Article 5(8) 
Article 5(9) 
Article 5(10) 
Article 6 

Article 7(1) 
Article 7(2) 
Article 7(3)&(4) 
Article 8(1) 
Article 8(2),(3)&(4) 
Article 8(5) 
Article 8(6) 
Article 9 
Article 10 
Article 11 

Article 1 
Article 3(1) 
Article 5 
Article 2(1)&(2) 
Article 3(2) 
Article 4 
Article 6  

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