Amended proposal for a COUNCIL REGULATION   on the methods and procedure for making available the traditional and GNI-based own resources and on the measures to meet cash requirements (Recast)
Date: 2011-11-09
Institutions: European Commission
Subjects: GNP contribution, VAT resource, financial transaction, tax

EUROPEAN COMMISSION 

Brussels, 9.11.2011 
COM(2011) 742 final 

2011/0185 (CNS) 

Amended proposal for a 

COUNCIL REGULATION 

  on the methods and procedure for making available the traditional and GNI-based own 
resources and on the measures to meet cash requirements  
(Recast)   

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EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

On  29  June  2011  the  Commission  adopted,  as  part  of  a  broad  package  of  proposals  on  the 
own resources system, a proposal for a Council Regulation on the methods and procedure for 
making available the traditional and GNI-based own resources and on the measures to meet 
cash requirements pursuant to Article 322(2) of the Treaty on the Functioning of the European 
Union  (hereinafter  "TFEU")1.  It  announced  that  it  would  present  the  relevant  detailed 
regulations or amendments to existing legal acts as well as the related regulations pursuant to 
Article  322(2) TFEU  by the end of  2011. Accordingly, the Commission adopted a proposal 
for a Council Directive on a common system of financial transaction tax (hereinafter "the FTT 
Directive")2  on  28  September  2011.  In  addition,  Council  Regulations  on  making  the  own 
resource  based  on  the  financial  transaction  tax  (FTT)  available  to  the  EU  budget3  and  on 
calculating  and  making  available  the  own  resource  based  on  value  added  tax  (VAT)4  are 
proposed together with this proposal.  

The purpose of this amended proposal is to ensure that cash requirements will be met under 
the new structure of EU financing introduced by the proposal for a Council Decision on the 
system of own resources of the European Union5 and these new proposals. 

The  Commission  will  examine  the  possibility  to  consolidate  the  provisions  for  determining 
and making available all the own resources of the Union in one single Regulation following 
an overall agreement on the own resources package. 

2. 

CONTENT OF THE PROPOSAL 

Apart from several purely formal adjustments related to the recast technique, only one change 
of substance is included in this amended proposal compared to the proposal made on 29 June 
2011.  

Article 9(3), second subparagraph of the proposal, 'Determining amounts, timing for making 
available, adjustments': 

1 
2 

3 

4 

5 

COM(2011)512 final of 29 June 2011. 
Proposal  for  a  Council  Directive  on  a  common  system  of  financial  transaction  tax  and  amending 
Directive 2008/7/EC, COM(2011)594 of 28.9.2011. 
Proposal for a Council Regulation on the methods and procedure for making available the own resource 
based on the financial transaction tax, COM(2011)738 of 9.11.2011.  
Proposal for a Council Regulation on the methods and procedure for making available the own resource 
based on the value added tax, COM(2011)737 of 9.11.2011. 
COM(2011)510 final of 29 June 2011 amended by COM(2011)739 of 9.11.2011. 

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The  analysis  of  the  current  system  shows  that  up  to  two  twelfths  of  GNI-based  and  current 
VAT own resources are systematically brought forward in the first quarter of the year to cover 
cash  requirements,  due  mainly  to  expenditure  of  the  European  Agricultural  Guarantee  Fund 
(EAGF): 

Financial year 

Number of twelfths 
called in the first quarter 

Amount called in 
advance 

2009 

2010 

2011 

5 

4,5 

4,3 

24 billion EUR 

25 billion EUR 

21 billion EUR 

The structure of EU financing for the period 2012 – 2020 is expected to change considerably 
with the ending of the current VAT own resource and the introduction of new own resources 
as from 1 January 20146.  

The estimated share of the GNI-based and the current VAT own resources in the EU budget 
revenue  for  2012  is  85%  (74%  and  11%,  respectively).  In  2020,  the  current  VAT  own 
resource  will  no  longer  exist  while  it  is  estimated  that  the  share  of  the  GNI-based  own 
resource  will  fall  to  40%.  In  other  words,  the  share  of  own  resources  based  on  a  regular 
financial  stream,  pre-defined  in  the  context  of  the  budgetary  procedure,  will  be  halved 
compared  to  today.  Accordingly,  advance  payments  of  twelfths  of  the  corresponding  GNI-
based  own  resource  will  only  bring  cash  to  the  EU  budget  for  about  half  of  the  current 
amounts, ceteris paribus. 

The possibility of calling in advance other own resources, in particular the proposed new own 
resources  based  on  VAT  and  on  the  FTT,  appear  less  practicable.  Those  resources  will  be 
based on actual receipts collected by the Member States and the amounts made available to 
the  EU  budget  will  fluctuate  accordingly.  Organizing  a  payment  of  twelfths  would  require 
mechanisms  of  forecasts,  and  subsequent  adjustments  or  balances  exercises,  thus  adding  an 
unnecessary layer of complexity to the system.  

Since it can be assumed that cash requirements will be in excess of the assets of the accounts 
in  the  first  quarter  of  every  year,  even  after  calling  in  advance  two  GNI  twelfths,  it  is 
proposed to double the number of twelfths available in advance (from two to four) in order to 
compensate  the  decrease  of  the  GNI  share  in  the  EU  financing.  This  is  a  mechanical 
adjustment  of  the  existing  system  which  will  ensure  the  same  capacity  to  face  cash 
requirements of the EU budget as is the case today. 

6 

See the table in annex "Estimated evolution of the structure of EU financing (2012- 2020)" included in 
the Explanatory Memorandum of the proposal for a Council Decision on the system of own resources 
of th European Union, COM(510)final of 29 June 2011, p.5. 

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(cid:208) 1150/2000 (adapted) 
(cid:206)1 105/2009 Art. 1.1(a) 
(cid:214) new 
2011/0185 (CNS) 

Amended proposal for a 

COUNCIL REGULATION 

implementing (cid:206)1Decision 2007/436/EC, Euratom on the system of the European 
Communities own resources (cid:214) on the methods and procedure for making available 
the traditional and GNI-based own resources and on the measures to meet cash 
requirements  
(Recast)   

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  ⌦ on  the  Functioning  of ⌫  establishing  the  European 
⌦ Union ⌫ Community, and in particular Article ⌦ 322(2) ⌫ 279 thereof, 

Having  regard  to  ⌦ In  conjunction  with ⌫  the  Treaty  establishing  the  European  Atomic 
Energy Community, and in particular Article 183 ⌦ 106a ⌫ thereof, 

Having regard to the proposal from the European Commission, 

Having regard to the opinion of the European Parliament7, 

Having regard to the opinion of the European Court of Auditors8, 

Whereas: 

(cid:208) 1150/2000 recital 1 (adapted) 
(cid:214) new 

(1) 

Council Regulation (EEC, Euratom) No 1552/89 1150/2000 of 22 29 May 20001989, 
implementing  Decision  2007/436/EC  88/376/EEC,  Euratom  on  the  system  of  the 
European Communities own resources9 has been frequently and substantially amended 
⌦ several  times ⌫  10.  For  reasons  of  clarity  and  rationality  the  said  Regulation 

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8 
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10 

OJ  C  […],  […],  p.  […]  Opinion  delivered  on  18  January  2000  (not  yet  published  in  the  Official 
Journal). 
OJ C […], […], p. […] 145, 9.5.1998, p. 1. 
OJ L 130, 31.5.2000, p. 1 155, 7.6.1989, p. 1. Regulation as last amended by Regulation (Euratom, EC) 
No 1355/96 (OJ L 175, 13.7.1996, p. 3). 
See Annex I, Part B. 

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should therefore be codified (cid:214) Since further amendments are to be made, it should be 
recast in the interests of clarity  . 

The Community must have the own resources referred to in Article 2 of Decision 94/728/EC, 
Euratom available in the best possible conditions and accordingly arrangements must be laid 
down  for  the  States  to  provide  the  Commission  with  the  own  resources  allocated  to  the 
Communities. 

(cid:208) 1150/2000 recital 2 (adapted) 

Traditional  own  resources  are  levied  by  the  Member  States  in  accordance  with  laws, 
regulations  and  administrative  provisions  that  are,  where  necessary,  adapted  to  the 
requirements of Community regulations. The Commission must monitor such adaptation and, 
where necessary, make proposals. 

(cid:208) 1150/2000 recital 3 (adapted) 

The  Council  and  the  representatives  of  the  Governments  of  the  Member  States,  meeting 
within  the  Council,  adopted  a  resolution  on  13  November  1991  on  the  protection  of  the 
financial interests of the Community11. 

(cid:208) 1150/2000 recital 4 (adapted) 

(cid:216) new 

(2) 

(3) 

Certain provisions of Regulation (EC, Euratom) No 1150/2000 have been included in 
Council  Regulation  (EU)  No  […/…]  laying  down  implementing  measures  for  the 
system of own resources of the European Union12 and should thus not be covered by 
this Regulation. Those provisions concern the rate of call of the own resource based on 
Gross  National  Income  (GNI)  referred  to  in  Article  2(1)(d)  of  Council  Decision 
[…/…] on the system of own resources of the European Union13, 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). 

The Union  must  have  the own resources  referred to in Article  2 of Decision […/…] 
available in the best possible conditions and accordingly rules should be laid down for 
the  Member  States  to  provide  the  Commission  with  those  own  resources.  This 
Regulation  takes  over  the  rules  on  making  available  the  traditional  own  resources 
referred  to  in  Article  2(1)(a)  of  Decision  […/…]  and  those  in  Article  2(1)(d)  of  that 
Decision  (hereinafter  "GNI-based  own  resource"),  previously  included  in  Regulation 
(EC, Euratom) No 1150/2000. As the methods and procedure may vary considerably 
depending on the type of own resources concerned, provisions on making available the 
own resources referred to in Article 2(1)(b) and (c) of Decision […/…] should be laid 
down in separate regulations pursuant to Article 322(2) of the Treaty. 

11 
12 
13 

OJ C 328, 17.12.1991, p. 1. 
OJ L , […], […], p. […]. 
OJ L , […], […], p. […]. 

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(4) 

(5) 

(cid:208) 1150/2000 recital 5 (adapted) 

The  concept  of  establishment  ⌦ should ⌫  must  be  defined  in  respect  of  the  own 
resources  and  detailed  rules  ⌦ should ⌫  must  be  laid  down  for  satisfying  the 
obligation  to  establish  the  ⌦ traditional ⌫  own  resources  referred  to  in  Article 
2(1)(a) and (b) of Decision […/…] 94/728/EC, Euratom. 

(cid:208) 1150/2000 recital 6 

For  own  resources  deriving  from  sugar  levies,  which  need  to  be  recovered  in  the 
budget  year  corresponding  to  the  marketing  year  to  which  the  expenditure  relates, 
provision should be made for the Member States to make such levies available to the 
Commission during the budget year in which they are established. 

The  transparency  of  the  own  resources  system  should  be  improved  and  more  information 
supplied to the budgetary authority. 

(cid:208) 1150/2000 recital 7 (adapted) 

(6) 

The  Member  States  must  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  Communities'  own  resources  ⌦ of  the 
Union ⌫ . 

(cid:208) 1150/2000 recital 8 (adapted) 

(7) 

The national authorities responsible for the collection of own resources must be able to 
produce  to  the  Commission  at  all  times  the  documents  substantiating  the  own 
resources collected. 

(cid:208) 1150/2000 recital 9 

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

(cid:208) 1150/2000 recital 10 

(8) 

Separate  accounts  should  be  kept  for  entitlements  which  have  not  been  recovered. 
These  accounts  and  the  submission  of  a  quarterly  statement  of  such  accounts  should 
enable the Commission to monitor more closely the action taken by Member States to 
collect own resources, and particularly those compromised by fraud or irregularities. 

(cid:208) 1150/2000 recital 11 

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(9) 

A  time  limit  should  be  laid  down  for  relations  between  Member  States  and  the 
Commission,  since  new  entitlements  established  by  Member  States  in  respect  of 
earlier years are deemed to be establishments for the current year. 

(cid:208) 1150/2000 recital 12 

(cid:208) 1150/2000 recital 13 (adapted) 
(cid:214) new 

(10)  Provision  should  be  made,  as  regards  the  own  resources  accruing  from  value  added 
tax,  hereinafter  called  ‘VAT  resources’,  referred  to  in  Article  2(1)(c)  of  Decision 
94/728/EC,  Euratom,  for  Member  States  to  make  available  to  the  Community  (cid:214) In 
order to ensure that the budget of the Union will be financed in all circumstances, a 
procedure  should  be  laid  down,  as  regards  the  GNI-based  own  resource  created  in 
accordance with Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on 
the  harmonisation  of  gross  national  income  at  market  prices14,  for  Member  States  to 
make  available  to  the  Union ,  in  the  form  of  constant  monthly  twelfths,  the  own 
resources entered in the budget and subsequently to adjust the amounts made available 
in accordance with the actual base of VAT resources (cid:214) relevant changes to GNI  as 
soon as it is ⌦ they are ⌫ fully known. 

(11)  The impact of modifications in the GNI data made after the end of each financial year 

on the financing of gross reductions should be clarified. 

(cid:216) new 

This procedure is also to apply to the additional resource referred to in Article 2(1)(d) of the 
said Decision, hereinafter referred to as ‘the additional resource’, created in accordance with 
Council  Directive  89/130/EEC,  Euratom  of  13  February  1989  on  the  harmonization  of  the 
compilation of the gross national product at market prices15. 

(cid:208) 1150/2000 recital 14 (adapted) 

(cid:208) 1150/2000 recital 15 (adapted) 

(12)  The own resources must be made available in the form of an entry of the amounts due 
in  an  account  opened  for  this  purpose  in  the  name  of  the  Commission  with  the 
Treasury  or  with  the  body  appointed  by  each  Member  State.  In  order  to  restrict  the 
movements of funds to that which is necessary for the implementation of the budget, 
the Community ⌦ Union ⌫ must confine itself  to drawing on the  abovementioned 
accounts solely to cover the Commission's cash requirements. 

14 
15 

OJ L 181, 19.7.2003, p. 1 
OJ L 49, 21.2.1989, p. 26. 

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(cid:208) 1150/2000 recital 16 

(13)  The  payment  of  aid  resulting  from  application  of  Council  Regulation  (EEC)  No 
1765/92 of 30 June 1992 1251/1999 of 17 May 1999 establishing a support system for 
producers of certain arable crops16 is mainly concentrated in the opening months of the 
year;  whereas  the  Commission  must  have  sufficient  cash  resources  to  make  this 
payment. 

(cid:208) 1150/2000 recital 17 
(cid:214) new 

(14)  Council  Decision  94/729/EC  of  31  October  1994  concerning  budgetary  discipline17 
provides for the entry in the general budget of the European Union (cid:214) In accordance 
with the principle  of a reserve relating to Community loans and loan guarantees to 
non-member  countries  and  in  those  countries  a  reserve  for  emergency  aid. 
Amendments  need  to  be  made  to  cover  the  entry  of  the  (cid:214) sound  financial 
management, care should be taken that the cost of recovery of interest due on  own 
resources  corresponding  to  these  reserves  (cid:214) made  available  belatedly  should  not 
exceed the amount of the interest payable . 

In  order  to  ensure  that  the  Community  budget  will  be  financed  in  all  circumstances,  the 
procedure  for  making  available  the  contributions  based  on  the  gross  national  product, 
hereinafter  referred  to  as  the  ‘GNP  financial  contributions’,  referred  to  in  Article  2(7)  of 
Decision 88/376/EEC, Euratom should be laid down. 

(cid:208) 1150/2000 recital 18 (adapted) 

The balance to be carried forward to the following financial year should be defined. 

(cid:208) 1150/2000 recital 19 (adapted) 

(15)  The  reporting  of  write-off  cases  concerning  established  entitlements  declared  or 

deemed irrecoverable should be harmonized. 

(cid:216) new 

The Member States should conduct the checks and enquiries relating to the establishment and 
making  available  of  own  resources.  The  Commission  should  exercise  its  powers  in 
accordance  with  this  Regulation.  The  powers  of  the  Commission  should  be  stipulated  with 
regard to the inspection measures on the additional resource. 

(cid:208) 1150/2000 recital 20 

16 

17 

OJ L 160, 26.6.1999, p. 1 181, 1.7.1992, p. 12. Regulation replaced by Regulation (EC) No 1251/1999 
(OJ L 160, 26.6.1999, p. 1). 
OJ L 293, 12.11.1994, p. 14. 

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(16)  Close collaboration between Member States and the Commission will facilitate proper 

application of the financial rules relating to own resources. 

(cid:208) 1150/2000 recital 21 

(cid:216) new 

(17) 

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 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 powers18. 

(18)  The advisory procedure should be used for the adoption of implementing acts in order 
to  establish  detailed  rules  for  the  monthly  statements  of  the  accounts  for  the 
entitlements to traditional own resources and the quarterly statements of the separate 
accounts, as well as for the cases concerning irrecoverable amounts exceeding EUR 50 
000, given the technical nature of those acts required for reporting purposes. 

(19)  For reasons of coherence, continuity and legal certainty, provisions must be laid down 
to  cover  the  changeover  from  the  system  under  Council  Decision  (EC,  Euratom) 
2007/43619 to that arising from Decision […/…]. Accordingly, following the ending of 
the  VAT-based  own  resource,  Regulation  (EC,  Euratom)  No  1150/2000  should 
continue to apply for the procedures for making available and adjustment of revenue 
accruing  from  the  application  of  a  rate  of  call  to  the  VAT  base,  depending  on  the 
relevant years, taking into account the effect on this revenue of the correction granted 
to the United Kingdom for budgetary imbalances for the years until 2012.  

(20)  Regulation (EC, Euratom) No 1150/2000 should be repealed. 

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

[…/…], 

18 
19 

OJ L 55, 28.2.2011, p. 13. 
OJ L 163, 23.6.2007, p. 17. 

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HAS ADOPTED THIS REGULATION: 

(cid:208) 1150/2000  

TITLE CHAPTER I 

GENERAL PROVISIONS 

(cid:208) 105/2009 Art. 1.2 (adapted) 

Article 1 

⌦ Subject matter ⌫ 

The  European  Communities’  own  resources  provided  for  in  Decision  2007/436/EC, 
Euratom20  hereinafter  referred  to  as  ‘own  resources’,  shall  be  made  available  to  the 
Commission  and  inspected  as  specified  in  this  Regulation,  without  prejudice  to  Regulation 
(EEC,  Euratom)  No  1553/8921,  Regulation  (EC,  Euratom)  No  1287/200322  and  Directive 
89/130/EEC, Euratom23. 

This Regulation lays down rules on making available to the Commission the own resources of 
the Union referred to in Article 2(1)(a) and (d) of Decision […/…].  

(cid:216) new 

(cid:208) 1150/2000 (adapted) 
(cid:206)1 105/2009 Art. 1.3 

Article 2 

⌦ Date of establishment of traditional own resources ⌫ 

1. For the purpose of applying this Regulation, the ⌦ Union's ⌫ Community's entitlement 
to  the  ⌦ traditional ⌫  own  resources  referred  to  in  (cid:206)1 Article  2(1)(a)  of  Decision 
2007/436/EC, Euratom […/…] shall be established as soon as the conditions provided for 

20 
21 

22 

23 

OJ L 163, 23.6.2007, p. 17. 
Council  Regulation  (EEC,  Euratom)  No  1553/89  of  29  May  1989  on  the  definitive  uniform 
arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, p. 
9). 
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. 

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by  the  customs  regulations  have  been  met  concerning  the  entry  of  the  entitlement  in  the 
accounts and the notification of the debtor. 

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

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

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

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

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

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

Article 3 

⌦ Conservation of supporting documents ⌫ 

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

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.  The  supporting 
documents relating to the VAT resources base shall be kept for the same period. 

(cid:208) 105/2009 Art. 1.4 

(cid:208) 1150/2000 

If verification pursuant to Articles 18 and 19 of this Article 5 of Regulation (EU) […/…] or 
Article 11 of Regulation (EEC, Euratom) No 1553/89 of the supporting documents referred to 
in  the  first  and  second  paragraphs  shows  that  a  correction  is  required,  they  shall  be  kept 
beyond the time limit provided for in the first paragraph for a sufficient period to permit the 
correction to be made and monitored. 

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(cid:216) new 

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

(cid:208) 1150/2000 (adapted) 

Article 4 

⌦ Administrative cooperation ⌫ 

1. Each Member State shall inform the Commission ⌦ of the following ⌫ : 

(a)  of  the  names  of  the  departments  or  agencies  responsible  for  establishing, 
collecting, making available and controlling own resources and the basic provisions 
relating to the role and operation of those departments and agencies; 

(b)  of  the  general  provisions  laid  down  by  law,  regulation  or  administrative  action 
and those relating to accounting procedure concerning the establishment, collection, 
making available and control by the Commission of own resources; 

(c)  of  the  precise  title  of  all  administrative  and  accounting  records  in  which  are 
entered the established entitlements as specified in Article 2, in particular those used 
for drawing up the accounts provided for in Article 65. 

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

2. The Commission shall, at the request of the other ⌦ a ⌫ Member States, pass on to them 
⌦ transmit to all Member States ⌫ the information referred to in paragraph 1. 

(cid:208) 105/2009 Art. 1.5 (adapted) 

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. 

EN 

12 

   EN 

 
 
 
 
 
 
 
(cid:208) 1150/2000 (adapted) 

TITLE CHAPTER II 

ACCOUNTS FOR OWN RESOURCES 

Article 65 

⌦ Entry in the accounts and reporting ⌫ 

1. Accounts for own resources shall be kept by the Treasury of each Member State or by the 
body appointed by each Member State and broken down by type of resources. 

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

3.  (a)  Entitlements  established  in  accordance  with  Article  2  shall,  subject  to  point  (b)  the 
second subparagraph of this paragraph, be entered in the accounts at the latest on the 
first  working  day  aftger  the  19th  nineteenth  day  of  the  second  month  following  the 
month during which the entitlement was established. 

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

(cid:208) 105/2009 Art. 1.6 (adapted) 
(cid:214) new 

(c)  VAT  resources  and  the  additional  (cid:214) The  GNI-based   resource,  taking  into 
account  the  effect  on  these  ⌦ that ⌫  resources  of  the  correction  granted  to  the 
United  Kingdom  for  budgetary  imbalances  and  to  ⌦ of ⌫  the  gross  reduction 
granted to the Netherlands and to Sweden (cid:214)Germany, the Netherlands, Sweden and 
the  United  Kingdom,  shall,  however,  be  recorded  in  the  accounts  as  specified  in 
the first subparagraph point (a) as follows: 

the 12th ⌦ twelfths ⌫ referred to in Article 10 9(3) shall be recorded on the first 
working day of each month, 

the balances referred to in Article 10(4) and 9(4)(6) and the adjustments referred to 
in  Article  10(5)  and  9(5)(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. 

(a) 

(b) 

EN 

13 

   EN 

 
 
 
 
 
(cid:208) 1150/2000 (adapted) 

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

4.  Each  Member  State  shall  send  the  Commission,  within  the  time  limits  specified  in 
paragraph 3: 

(a)  a  monthly  statement  of  its  accounts  for  the  entitlements  referred  to  in  the  first 
subparagraph point (a) of paragraph 3.; 

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

(b) a quarterly statement of the separate accounts referred to in the second subparagraph point 
(b) of paragraph 3. 

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

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

(cid:208) 2028/2004 Art. 1.2(b) 

(cid:208) 1150/2000 (adapted) 
(cid:214) new 

(cid:214) The  Commission  shall  adopt  implementing  acts  establishing   Ddetailed  rules  for  the 
monthly and quarterly statements. referred to in the first subparagraph and duly substantiated 
amendments thereto (cid:214) Those implementing acts shall be adopted  shall be laid down by the 
Commission (cid:214) in accordance with the advisory procedure referred to in Article 15(2)  after 
consulting  the  Committee  referred  to  in  Article  20.  They  shall  provide  for  any  appropriate 
time limits for implementation. 

5.  In  the  two  months  following  the  end  of  each  quarter,  each  Member  State  shall  send  the 
Commission a description of cases of fraud and irregularities detected involving entitlements 
of over EUR 10000. 

As far as possible, the Member State provide the following details: 

– 

– 

EN 

type of fraud and/or irregularity (designation, customs procedure concerned), 

amount of own resources evaded, or their presumed order of magnitude, 

14 

   EN 

 
 
 
 
 
 
– 

– 

– 

– 

– 

– 

– 

– 

goods involved (tariff heading, origin, place from which they come), 

concise description of fraud mechanism, 

type of check that led to discovery of fraud and irregularities, 

national departments or agencies which detected the fraud or irregularity, 

stage  reached  in  procedure,  including  the  stage  of  recovery,  with  reference  to  the 
establishment if already made, 

reference of notification of case under Council Regulation (EC) No 515/9724, 

if appropriate, the Member States involved, 

measures  taken  or  envisaged  to  prevent  the  recurrence  of  the  case  of  fraud  or 
irregularity already detected. 

Together with each quarterly statement pursuant to the first subparagraph, each Member State 
shall give details of the position concerning cases of fraud and irregularites already reported 
to the Commission whose recovery, cancellation or non-recovery was not indicated earlier. 

For this purpose, each Member State shall indicate for each of the cases referred to in the first 
subparagraph: 

– 

– 

– 

– 

– 

– 

– 

– 

– 

the reference to the original communication, 

the balance to be recovered during the previous quarter, 

the date of establishment, 

the date of entry in the separate accounts provided for in point (b) of paragraph 3, 

the amounts recovered during the quarter in question, 

rectifications of the base (corrections/cancellations) during the quarter in question, 

amounts written off, 

stage of adminstrative and judicial procedure reached, 

balance to be recovered at the end of the quarter in question. 

Details of the above descriptions and duly substantiated amendments thereto shall be worked 
out  by  Commission  after  consulting  the  Committee  referred  to  in  Article  20.  They  shall 
provide for any appropriate time limits for implementation. 

24 

Council  Regulation  (EC)  No  515  of  13  March  1997  on  mutual  assistance  between  the  administrative 
authorities of the Member States and cooperation between the latter and the Commission to ensure the 
correct application of the law on customs and agricultural matters (OJ L 82, 22.3.1997, p. 1). 

EN 

15 

   EN 

 
                                                 
(cid:208) 2028/2004 Art. 1.3 (adapted) 

Article 76 

⌦ Accounting corrections ⌫ 

After  31  December  of  the  third  year  following  a  given  year,  no  further  corrections  shall  be 
made to the sum of the monthly statements sent in ⌦ communicated ⌫ by Member States 
under  the  first  subparagraph  of  Article  65(4)(a)  for  the  year  in  question,  except  on  points 
notified before this date either by the Commission or by the Member State concerned. 

(cid:208) 1150/2000 (adapted) 

Article 8 7 

⌦ Corrections of establishments ⌫ 

Corrections  carried  out  under  Article  2(4)  shall  be  added  to  or  subtracted  from  the  total 
amount  of  established  entitlements.  They  shall  be  recorded  in  the  accounts  as  specified  in 
Article 6(3)(a) and (b) ⌦ referred to in the first and second subparagraph of Article 5(3) ⌫ 
and in the statements as specified ⌦ referred to ⌫ in Article 6 5 (4) in accordance with the 
date of ⌦ those ⌫ these corrections. 

Corrections in respect of cases of fraud and irregularities already notified to the Commission 
shall be singled out. 

(cid:208) 1150/2000 (adapted) 

TITLE CHAPTER III 

MAKING AVAILABLE OWN RESOURCES 

Article 9 8 

⌦ Treasury and accounting arrangements ⌫ 

1. In accordance with the procedure laid down in Article 10 9, each Member State shall credit 
own resources to the account opened in the name of the Commission with its Treasury or the 
body it has appointed. 

This account shall be kept ⌦ in national currency and is ⌫ free of charge. 

EN 

16 

   EN 

 
 
 
 
1a.2.  Member  States  or  the  bodies  appointed  by  them  shall  transmit  to  the  Commission,  by 
electronic means: 

(cid:208) 105/2009 Art. 1.7 

(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. 

2.3.  The  amounts  credited  shall  be  accounted  for  in  euro  in  accordance  with  the  Council 
Regulation  (EC,  Euratom)  No  1605/200225  (hereinafter  "Financial  Regulation")26  applicable 
to  the  general  budget  of  the  European  Communities  and  its  implementing  rules  ⌦ and 
Commission Regulation (EC, Euratom) No 2342/200227 ⌫ . 

(cid:208) 2028/2004 Art. 1.4(b) (adapted) 

(cid:208) 105/2009 Art. 1.8 (adapted) 
(cid:214) new 

Article 10 9 

⌦ Determining amounts, timing for making available, adjustments ⌫ 

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  ⌦ traditional ⌫  own  resources 
referred to in Article 2(1)(a) of that Decision shall be made at the latest on the first working 
day following the 19th nineteenth day of the second month following the month during which 
the entitlement was established in accordance with Article 2 of this Regulation. 

However,  for  entitlements  shown  in  separate  accounts  under  the  second  subparagraph  of 
Article 65(3)(b) of this Regulation, the entry must be made at the latest on the first working 
day following the 19th nineteenth 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  (cid:214) the  GNI-based   and  the 
additional resource on the basis of the information available to them on the 15th fifteenth of 
the same month. 

25 
26 

27 

OJ L 248, 16.9.2002, p. 1. 
Council  Regulation  (EC,  Euratom)  No  1605/2002  of  the  Council  of  25  June  2002  relating  to  the 
Financial  Regulation  applicable  to  the  general  budget  of  the  European  Communities  (OJ  L  248, 
16.9.2002, p. 1). 
OJ L 357, 31.12.2002, p. 1. 

EN 

17 

   EN 

 
 
 
 
 
 
                                                 
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  (cid:214) The  GNI-based resource,  taking  into  account  the 
effect  on  these  ⌦ that ⌫  resources  of  the  correction  granted  to  the  United  Kingdom  for 
budgetary  imbalances  and  of  the  gross  reduction  granted  to  the  Netherlands  and  to  Sweden 
(cid:214) Germany,  the  Netherlands,  Sweden  and  the  United  Kingdom,  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,  ⌦ of  the  European  Agricultural 
Guarantee  Fund ⌫  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 73/2009 28 and depending on the 
Community’s  ⌦ Union's ⌫  cash  position,  Member  States  may  be  invited  by  the 
Commission to bring forward by (cid:214) up to four  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  (cid:214) the  GNI-based resource,  taking  into 
account the effect on thatese resources of the correction granted to the United Kingdom for 
budgetary  imbalances  and  of  the  gross  reduction  granted  to  the  Netherlands  and  to  Sweden 
(cid:214) Germany, the Netherlands, Sweden and the United Kingdom  . 

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  (cid:214) GNI-
based  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 (cid:214) Germany, 
the  Netherlands,  Sweden  and  the  United  Kingdom   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  sixteenth  of  the  month. 
Otherwise they shall be carried out when the second entry following final adoption is made. 

28 

OJ L 30, 31.1.2009, p. 16. 270, 21.10.2003, p. 1.; 

EN 

18 

   EN 

 
                                                 
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  314(2)  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 (cid:214) at the latest two weeks  before the beginning 
⌦ entry for January ⌫ of the ⌦ following ⌫ 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  (cid:214) GNI-based   resource,  taking  into  account  the  effect  on 
thatese resources of the correction granted to the United Kingdom for budgetary imbalances 
and  of  the  gross  reduction  granted  to  the  Netherlands  and  to  Sweden  (cid:214) Germany,  the 
Netherlands, Sweden and the United Kingdom  , 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 sixteenth 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  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. 

EN 

19 

   EN 

 
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. 4. 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 in Article 98 (1) of this Regulation on the first working day of December of the same year. 

7.5. 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 4 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  98(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. 

8.6. The operations referred to in paragraphs 4 to 7 and 5 constitute modifications to revenue 
in respect of the financial year in which they occur. 

The amount of revenue set out in the budget for the current financial year may be increased or 
reduced,  by  means  of  an  amending  budget,  by  the  amount  resulting  from  those  operations 
⌦ in accordance with Article 3(2) of Regulation (EU) […/…] ⌫ .  

(cid:208) 1150/2000 (adapted) 

(cid:208) 105/2009 Art. 1.8 (adapted) 
(cid:214) new 

7. 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  Tthe  financing  of  that ⌦ the ⌫ 
gross  reduction  (cid:214) granted  to  Germany,  the  Netherlands,  Sweden  and  the  United  Kingdom 
shall  not  be  adjusted  after  the  end  of  each  financial  year   in  the  event  of  subsequent 
modification  ⌦ modifications ⌫  of  the  GNI  figure  ⌦ data  pursuant  to  Article  2(2)  of 
Regulation (EC, Euratom) No 1287/2003 ⌫ . 

EN 

20 

   EN 

 
 
 
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  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. 

(cid:208) 2028/2004 Art. 1.6 (adapted) 
(cid:206)1 105/2009 Art. 1.9 

Article 10a 

⌦ Opt-out adjustment ⌫ 

1. Where, pursuant to the Amsterdam Treaty and its Protocols 21 4 and 22 5, a Member State 
does not take part in the financing of a specific Union action or policy, it shall be entitled to 
an  adjustment,  calculated  in  accordance  with  paragraph  2  ⌦ of  this  Article ⌫,  of  the 
amount it has paid in own resources in respect of each year in which it has not taken part. This 
adjustment  shall  be  made  only  once  and  it  shall  be  final  in  the  event  of  subsequent 
modification of the GNI figure. 

2. The Commission shall calculate the adjustment during the year following the financial year 
concerned, at the same time as it determines the (cid:206)1 GNI  balances provided for in Article 
9 10 of this Regulation. 

The  calculation  shall  be  made  on  the  basis  of  the  figures  relating  to  the  ⌦ relevant ⌫ 
financial year in question: 

(a) 

aggregate (cid:206)1 GNI  at market prices and its components, 

the  budgetary  outturn  of  operational  expenditure  corresponding  to  the  measure  or 

(b) 
policy in question. 

The  adjustment  shall  be  equal  to  the  product  of  multiplying  the  total  amount  of  the 
expenditure in question, with the exception of that financed by participating third countries, 
by  the  percentage  that  the  (cid:206)1 GNI   of  the  Member  State  entitled  to  the  adjustment 
represents of the (cid:206)1 GNI  of all Member States. The adjustment shall be financed by the 
participating  Member  States  according  to  a  scale  determined  by  dividing  their  respective 
(cid:206)1 GNI   by  the  (cid:206)1 GNI   of  all  the  participating  Member  States.  For  the  purposes  of 
calculating the adjustment, amounts shall be converted between the national currency and the 
euro  at  the  exchange  rate  on  the  last  day  of  quotation  of  the  calendar  year  preceding  the 
budget year concerned. 

There  shall  be  no  subsequent  revision  of  this  adjustment  in  the  event  of  subsequent 
modification  of  the  GNI  figure. ⌦The ⌫ adjustment ⌦ for  each  relevant  year ⌫shall  be 
made only once and it shall be final in the event of subsequent modification of the GNI figure. 

3.  The  Commission  shall  inform  the  Member  States  in  good  time  of  the  amount  of  the 
adjustment  so  that  they  can  credit  it  to  the  account  referred  to  in  Article  89(1)  of  this 
Regulation on the first working day of December. 

EN 

21 

   EN 

 
 
(cid:208) 2028/2004 Art. 1.7 (adapted) 
(cid:206)1 2028/2004 Art. 1.7 amended 
by Corrigendum, OJ L 105, 
13.4.2006, p. 64 
(cid:214) new 

Article 11 

⌦ Interest on amounts made available belatedly ⌫ 

1. Any delay in making the entry in the account referred to in Article 89(1) shall give rise to 
the payment of interest by the Member State concerned. 

(cid:214) However, recovery of amounts of interest below EUR 500 shall be waived.  

2. In the case of Member States belonging to the Economic and Monetary Union, the interest 
rate shall be equal to the rate as published in the Official Journal of the European Union, C 
series (cid:206)1 which the European Central Bank applied to its main refinancing operations,  on 
the first day of the month in which the due date fell, increased by two percentage points. 

This  rate  shall  be  increased  by  0.,  25  of  a  percentage  point  for  each  month  of  delay.  The 
increased rate shall be applied to the entire period of delay. 

3. In the case of Member States not belonging to the Economic and Monetary Union, the rate 
shall  be  equal  to  the  rate  applied  on  the  first  day  of  the  month  in  question  by  the  Central 
Banks for their main  refinancing  operations, increased by two  percentage  points, or, for  the 
Member  States  for  which  the  Central  Bank  rate  is  not  available,  the  most  equivalent  rate 
applied  on  the  first  day  of  the  month  in  question  on  the  Member  State's  money  market, 
increased  by  two  percentage  points.  This  rate  shall  be  increased  by  0.,  25  of  a  percentage 
point for each month of delay. The increased rate shall be applied to the entire period of delay. 

4.  fFor  the  payment  of  interest  referred  to  in  paragraph  1,  Article  9(1a)  8(2)  and  (23)  shall 
apply mutatis mutandis. 

(cid:208) 105/2009 Art. 1.10 (adapted) 

Article 12 

⌦ Irrecoverable amounts ⌫ 

(cid:208) 1150/2000 

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

EN 

22 

   EN 

 
 
 
 
(cid:208) 2028/2004 Art. 1.13(a) 
(adapted) 

2. 
Member  States  shall  be  released  from  the  obligation  to  place  at  the  disposal  of  the 
Commission  the  amounts  corresponding  to  established  entitlements  ⌦ established  under 
Article 2 ⌫ which prove irrecoverable ⌦ for ⌫ either ⌦ of the following reasons ⌫ : 

(a) 

for reasons of force majeure; or 

(b) 

for other reasons which cannot be attributed to them. 

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

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

If part payment or payments have been received, the period of five years at maximum shall 
start from the date of the last payment made, where this does not clear the debt. 

Amounts  declared  or  deemed  irrecoverable  shall  be  definitively  removed  from  the  separate 
accounts referred to in the second subparagraph of Article 65(3)(b). They shall be shown in an 
annex to the quarterly statement referred to in the first subparagraph of Article 65(4)(b) and 
where  applicable,  in  the  quarterly  statement  ⌦ descriptions ⌫  referred  to  in  Article  6(5) 
⌦ 4 of Regulation (EU) […/…] ⌫ . 

(cid:208) 2028/2004 Art. 1.13 (b) 
(adapted) 

Within  three  months  of  the  administrative  decision  mentioned  in  paragraph  2 ⌦ of 
3. 
this  Article ⌫  or  in  accordance  with  the  time  limits  referred  to  in  that  paragraph,  Member 
States shall provide ⌦ a report to ⌫ the Commission with information on those cases where 
paragraph  2  ⌦ of  this  Article ⌫  has  been  applied  provided  the  established  entitlements 
involved exceed EUR 50 000. 

This  timeframe  may  be  extended  by  up  to  three  years  by  Member  States  for  cases  of 
established  entitlements,  which  have  been  declared  irrecoverable  or  deemed  irrecoverable 
prior to 1 July 2006. 

This ⌦ That ⌫ report, which shall be made on a form to be produced by the Commission 
after consulting the committee referred to in Article 20, shall include all the facts necessary 
for  a  full  examination  of  the  reasons  referred  to  in  paragraph  2(a)  and  (b)  ⌦ of  this 
Article ⌫, which prevented the Member State concerned from making available the amounts 
in question, and the recovery measures the Member State took in the case or cases in question. 

EN 

23 

   EN 

 
 
 
(cid:216) new 

That report shall cover all entitlements established as a result of the same circumstances and 
consequently forming part of the same case where, regardless of their individual amount, the 
total amount of these entitlements declared or deemed irrecoverable exceeds EUR 50 000. 

That  report  shall  be  made  on  a  form  established  by  the  Commission.  For  that  purpose  the 
Commission  shall  adopt  implementing  acts.  Those  implementing  acts  shall  be  adopted  in 
accordance with the advisory procedure referred to in Article 15(2). 

(cid:208) 2028/2004 Art. 1.13 (b) 
(adapted) 

The  Commission  has  ⌦ shall,  within ⌫  six  months  from  the  receipt  of  the  report 
4. 
provided  for  in  paragraph  3  to  forward  , ⌦ communicate ⌫  its  comments  to  the  Member 
State concerned. 

Where  the  Commission  finds  it  necessary  to  request  additional  information,  the  six  month 
time-limit shall run from the date of receipt of the requested supplementary information. 

(cid:208) 1150/2000 (adapted) 

TITLE CHAPTER IV 

MANAGEMENT OF CASH RESOURCES 

Article 12 13 

⌦ Requirements on management of cash resources ⌫ 

1. The Commission shall draw on the sums credited to the accounts referred to in Article 8 
9(1)  to  the  extent  necessary  to  cover  its  cash  resource  requirements  arising  out  of  the 
implementation of the budget. 

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

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

EN 

24 

   EN 

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

Article 14 

⌦ Execution of payment orders ⌫ 

(cid:208) 2028/2004 Art. 1.8 
(cid:206)1 105/2009 Art. 1.11(a) 

1.  5.  (cid:206)1 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.   However,  in  the  case  of  cash  movement  transaction, 
the Member States shall execute the orders within the period requested by the Commission. 

2.  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. 

(cid:208) 105/2009 Art. 1.11(b) 

(cid:208) 1150/2000 

TITLE VI 

PROCEDURE FOR THE APPLICATION OF ARTICLE 7 OF (cid:206)1DECISION 
2007/436/EC, EURATOM 

(cid:208) 2028/2004 Art. 1.10 (adapted) 
(cid:206)1 105/2009 Art. 1.12 

(cid:208) 2028/2004 Art. 1.11  
(cid:206)1 105/2009 Art. 1.13 

Article 15 

For the purpose of applying Article 7 of (cid:206)1Decision 2007/436/EC, Euratom,  the balance 
of a given financial year shall consist of the difference between: 

– 

– 

EN 

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 

25 

   EN 

 
 
 
 
 
 
 
to  Article  9  of  the  Financial  Regulation.  This  difference  shall  be  increased  or 
decreased  on  the  one  hand,  by  the  net  amount  of  appropriations  carried  over  from 
previous financial years which have been cancelled and on the other hand, by way of 
derogation from Article 5(1) of the Financial Regulation, by: 

– 

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, 

and 

– 

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

(cid:208) 1150/2000 

Article 16 

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  preliminary  draft  budget  for  the  following  financial  year  or  an  amending 
budget for the current financial year. 

(cid:208) 2028/2004 Art. 1.12  

For the operations referred to in Article(cid:206)1 10(4) to (7) , the amount of revenue set out in 
the  budget  for  the  current  financial  year  may  be  increased  or  reduced,  by  means  of  an 
amending budget, by the amount resulting from those operations. 

(cid:208) 1150/2000 (adapted) 
(cid:206)1 105/2009 Art. 1.14 

TITLE VII 

PROVISIONS CONCERNING INSPECTION MEASURES 

Article 17 

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

EN 

26 

   EN 

 
 
 
 
 
2.  Member  States  shall  be  released  from  the  obligation  to  place  at  the  disposal  of  the 
Commission the amounts corresponding to established entitlements which prove irrecoverable 
either: 

(cid:208) 2028/2004 Art. 1.13(a)  

(a) for reasons of force majeure; or 

(b) for other reasons which cannot be attributed to them. 

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

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

If part payment or payments have been received, the period of five years at maximum shall 
start from the date of the last payment made, where this does not clear the debt. 

Amounts  declared  or  deemed  irrecoverable  shall  be  definitively  removed  from  the  separate 
account  referred  to  in  Article  6(3)(b).  They  shall  be  shown  in  an  annex  to  the  quarterly 
statement  referred  to  in  Article  6(4)(b)  and  where  applicable,  in  the  quarterly  statement 
referred to in Article 6(5). 

(cid:208) 2028/2004 Art. 1.13(b)  

3.  Within  three  months  of  the  administrative  decision  mentioned  in  paragraph  2  or  in 
accordance with the time limits referred to in that paragraph, Member States shall provide the 
Commission  with  information  on  those  cases  where  paragraph  2  has  been  applied  provided 
the established entitlements involved exceed EUR 50000. 

This  timeframe  may  be  extended  by  up  to  three  years  by  Member  States  for  cases  of 
established  entitlements,  which  have  been  declared  irrecoverable  or  deemed  irrecoverable 
prior to 1 July 2006. 

This  report,  which  shall  be  made  on  a  form  to  be  produced  by  the  Commission  after 
consulting the committee referred to in Article 20, shall include all the facts necessary for a 
full  examination  of  the  reasons  referred  to  in  paragraph  2(a)  and  (b),  which  prevented  the 
Member  State  concerned  from  making  available  the  amounts  in  question,  and  the  recovery 
measures the Member State took in the case or cases in question. 

4. The Commission has six months from the receipt of the report provided for in paragraph 3 
to forward its comments to the Member State concerned. 

Where  the  Commission  finds  it  necessary  to  request  additional  information,  the  six  month 
time-limit shall run from the date of receipt of the requested supplementary information. 

EN 

27 

   EN 

 
 
 
 
 
(cid:208) 2028/2004 Art. 1.13(c)  

5. Member States shall inform the Commission, by means of annual reports, of the details and 
results of their inspections and of the overall data and questions of principle concerning the 
most important problems arising out of the application of this  Regulation and, in particular, 
matters  in  dispute.  The  reports  shall  be  sent  to  the  Commission  by  1  March  of  the  year 
following the financial year in question. The summary report on the notifications by Member 
States  under  this  Article  shall  be  contained  in  the  Commission  report  referred  to  in  Article 
280(5) of the Treaty. A report and duly substantiated amendments thereto shall be drawn up 
by the Commission after consulting the committee referred to in Article 20. Any appropriate 
time limits for implementation shall be provided for. 

(cid:208) 1150/2000 (adapted) 
(cid:206)1 105/2009 Art. 1.15(a) 

Article 18 

(cid:206)1 1.  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)  of  Decision 
2007/436/EC,  Euratom. The  Commission  shall  exercise  its  powers  as  specified  in  this 
Article. 

2. In pursuance of paragraph 1, Member States shall: 

(a)  carry  out  additional  inspection  measures  at  the  Commission's  request.  In  its 
request the Commission shall state the reasons for the additional inspection, 

(b) associate the Commission, at its request, with the inspection measures which they 
carry out. 

Member  States  take  all  steps  required  to  facilitate  these  inspection  measures.  Where  the 
Commission is associated with these measures, Member States shall place at its disposal the 
supporting documents referred to in Article 3. 

In order to restrict additional inspection measures to the minimum: 

(a)  the  Commission  may,  in  specific  cases,  request  that  certain  documents  be 
forwarded to it; 

(b)  in  the  monthly  statement  of  accounts  referred  to  in  Article  6(4),  the  amounts 
entered in the accounts which relate to irregularities or delays in the establishment, 
entry in the accounts and making available of own resources, discovered during the 
inspections referred to above, must be identified by means of appropriate notes. 

3. Without prejudice to paragraphs 1 and 2, the Commission may itself carry out inspection 
measures on the spot. The agents authorised by the Commission for such inspection measures 
shall  have  access,  in  so  far  as  the  correct  application  of  this  Regulation  so  requires,  to  the 
supporting  documents  referred  to  in  Article  3  and  to  any  other  appropriate  document 
connected  with  those  supporting  documents.  In  a  duly  substantiated  communication,  the 
Commission shall give notice of this inspection in good time to the Member State in which 

EN 

28 

   EN 

 
 
 
 
 
 
 
the  inspection  measure  is  to  take  place.  Agents  of  the  Member  State  concerned  shall 
participate in such inspection measures. 

4. The inspection measures referred to in paragraphs 1, 2 and 3 shall not prejudice: 

(a)  the  inspection  measures  undertaken  by  Member  States  in  accordance  with  their 
own provisions laid down by law, regulation or administrative action; 

(b) the measures provided for in Articles 246, 247, 248 and 276 of the EC Treaty and 
Articles 160a, 160b, 160c and 180b of the EAEC Treaty; 

(c) the inspection arrangements made pursuant to Article 279(1)(b) of the EC Treaty 
and Article 183(1)(b) of the EAEC Treaty. 

(cid:208) 105/2009 Art. 1.15(b)  

(cid:208) 1150/2000 (adapted) 
(cid:206)1 105/2009 Art. 1.16 

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

Article 19 

Together  with  the  Member  State  concerned,  the  Commission  shall  each  year  inspect  the 
aggregates provided for errors in compilation, especially in cases nofified by the (cid:206)1GNI 
management committee. In doing so it may, in individual cases, also examine calculations and 
basic  statistics,  apart  from  information  about  individual  companies  or  persons,  where  no 
proper assessment would otherwise be possible. The Commission shall respect national legal 
provisions on the preservation of the confidentiality of statistics. 

TITLE VIII 

PROVISIONS RELATING TO THE ADVISORY COMMITTEE ON THE COMMUNITIES' 
OWN RESOURCES 

Article 20 

1.  An  Advisory  Committee  on  the  Communities'  own  resources,  hereinafter  called  the 
committee, is hereby set up. 

2.  The  committee  shall  consist  of  representatives  of  the  Member  States  and  of  the 
Commission. Each Member State shall be represented on the committee by not more than five 
officials. 

The chairman of the committee shall be a representative of the Commission. The secretariat 
services for the committee shall be provided by the Commission. 

EN 

29 

   EN 

 
 
 
 
 
 
3. The committee shall adopt its own rules of procedure. 

Article 21 

1. The committee shall examine the questions raised by its chairman on his initiative or at the 
request  of  the  representative  of  a  Member  State  which  concern  the  application  of  this 
Regulation, especially as regards: 

(a) the information and reports referred to in Articles 4(1)(b), 6, 7 and 17(3); 

(b) the cases of force majeure referred to in Article 17(2); 

(c) the inspection measures and controls laid down in Article 18(2) and (3). 

(cid:208) 2028/2004 Art. 1.15 (adapted) 

(cid:208) 1150/2000 (adapted) 

The committee shall also examine estimates of own resources. 

2. At the request of the chairman, the committee shall deliver its opinion within a time limit 
which  the  chairman  may  lay  down  accordning  to  the  urgency  of  the  matter  in  hand,  if 
necessary  by  taking  a  vote.  The  opinion  shall  be  recorded  in  the  minutes;  in  addition,  each 
Member State shall have the right to ask to have its position recorded in these minutes. The 
Commission shall take the utmost account of the opinion delivered by the committee. It shall 
inform the committee of the manner in which its opinion has been taken into account. 

EN 

30 

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(cid:208) 2028/2004 Art. 1.16 (adapted) 

TITLE IX 

TRANSITIONAL PROVISIONS 

CHAPTER V 

⌦ FINAL PROVISIONS ⌫ 

(cid:216) new 

Article 15 

Committee procedure 

1. 

2. 

The  Commission  shall  be  assisted  by  the  Advisory  Committee  on  Own  Resources 
established  by  Regulation  (EU)  No  […/…].  That  committee  shall  be  a  committee 
within the meaning of Regulation (EU) No 182/2011. 

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

(cid:208) 2028/2004 Art. 1.16 amended 
by Corrigendum, OJ L 105, 
13.4.2006, p. 64 (adapted) 

Article 21a 16 

⌦ Transitional provision on interest rate ⌫ 

The rate provided for in Article 11 of this Regulation ⌦ (EC, Euratom) No 1150/2000 ⌫ in 
its version before the entry into force of Council Regulation (EC, Euratom) No 2028/2004 of 
16 November  2004  amending  Regulation  (EC,  Euratom)  No 1150/2000  implementing 
Decision  94/728/EC,  Euratom  on  the  system  of  the  Communities'  own  resources29  shall 
continue  to  apply  for  the  calculation  of  interest  for  late  payment  where  the  due  date  falls 
before  ⌦ 1  December  2004 ⌫  the  end  of  the  month  in  which  the  said  Regulation  (EC, 
Euratom) No 2028/2004 enters into force . 

29 

OJ L 352, 27.11.2004, p. 1. 

EN 

31 

   EN 

 
 
 
 
                                                 
(cid:208) 1150/2000  
(cid:206)1 2028/2004 Art. 1.17 

TITLE (cid:206)1X 

(cid:208) 1150/2000 (adapted) 
(cid:214) new 

Article 22 17 

⌦ Repeal ⌫ 

(cid:214) Subject to paragraph 2,  Regulation (EEC, Euratom) No 1150/2000 No 1552/89 

1. 
shall be ⌦ is ⌫ repealed. 

(cid:216) new 

2. 
Articles 3, 6(3)c and 10 of Regulation (EC, Euratom) No 1150/2000 shall continue to 
apply  to  the  conservation  of  supporting  documents,  entry  in  the  accounts  and  reporting, 
timing  for  making  available  and  adjustments  of  revenue  accruing  from  the  application  of  a 
rate of call to the VAT base determined in a uniform manner and limited to between 50 % and 
55 % of the GNP or GNI of each Member State, depending on the relevant year, taking into 
account  the  effect  on  this  revenue  of  the  correction  of  budgetary  imbalances  granted  to  the 
United Kingdom for the years until 2012.  

3. 

References to the said ⌦ repealed ⌫ Regulation shall be construed as references to 
this  Regulation  and ⌦ shall ⌫  should  be  read  in  accordance  with  the  correlation 
table set out in Part A of the Annex II. 

(cid:208) 1150/2000 (adapted) 
(cid:214) new 

Article 23 18 

⌦ 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 ⌫ Communities. 

(cid:214) It shall apply from 1 January 2014  

EN 

32 

   EN 

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

Done at Brussels, 

For the Council 
The President 

EN 

33 

   EN 

 
 
 
PART A 

ANNEX 

Correlation table 

Regulation (EEC, Euratom) No 1552/89 

This Regulation 

Article 1 

Article 2(1) 

Article 2(1a) 

Article 2(1b) 

Article 2(2) 

Article 3 

Article 4 

Article 5 

Article 6(1) 

Article 6(1a) 

Article 6(2)(a) 

Article 6(2)(b) 

Article 6(2)(c) 

Article 6(2)(d) 

Article 1 

Article 2(1) 

Article 2(2) 

Article 2(3) 

Article 2(4) 

Article 3 

Article 4 

Article 5 

Article 6(1) 

Article 6(2) 

Article 6(3)(a) 

Article 6(3)(b) 

Article 6(3)(c) 

Article 6(3)(d) 

Article 6(3), point (a) 

Article 6(4), first subparagraph, point (a) 

Article 6(3), point (b), first subparagraph 

Article 6(4), first subparagraph, point (b) 

Article 6(3), point (b), second 
subparagraph 

Article 6(4), second subparagraph 

Article 6(4) 

Article 7 

Article 8 

Article 9 

Article 6(5) 

Article 7 

Article 8 

Article 9 

EN 

34 

   EN 

 
Article 10 

Article 11 

Article 12 

Article 13 

Article 14 

Article 15 

Article 16 

Article 17 

Article 10 

Article 11 

Article 12 

Article 13 

Article 14 

Article 15 

Article 16 

Article 17 

Article 18(1) 

Article 18(1) 

Article 18(2), first subparagraph, first 
indent 

Article 18(2), first subparagraph, point 
(a) 

Article 18(2), first subparagraph, second 
indent 

Article 18(2), first subparagraph, point 
(b) 

Article 18(2), second subparagraph 

Article 18(2), second subparagraph 

Article 18(2), third subparagraph 

Article 18(2), third subparagraph 

Article 18(3) 

Article 18(4) 

Article 18(5) 

Article 19 

Article 20 

Article 21 

Article 22 

Article 23 

— 

— 

— 

Article 18(3) 

Article 18(4) 

Article 18(5) 

Article 19 

Article 20 

Article 21 

— 

— 

Article 22 

Article 23 

Annex 

EN 

35 

   EN 

 
 
PART B 

Amending Regulations to Regulation (EEC, Euratom) No 1552/89 

Council Regulation (Euratom, EC) No 3464/93 of 10 December 1993 (OJ L 317, 18.12.1993, 
p. 1). 

Council Regulation (EC, Euratom) No 2729/94 of 31 October 1994 (OJ L 293, 12.11.1994, p. 
5). 

Council Regulation (Euratom, EC) No 1355/96 of 8 July 1996 (OJ L 175, 13.7.1996, p. 3). 

EN 

36 

   EN 

 
(cid:207) 

ANNEX I 

Repealed Regulation with list of its successive amendments 

Council Regulation (EC, Euratom) No [1150/2000] 

(OJ L 130, 31.5.2000, p. 1) 

Council Regulation (EC, Euratom) No [2028/2004] 

(OJ L 352, 27.11.2004, p. 1) 

Council Regulation (EC, Euratom) No [105/2009] 

(OJ L 36, 5.2.2009, p. 1) 

EN 

37 

   EN 

 
 
 
 
ANNEX II 

Correlation table 

Regulation (EC, Euratom) No 1150/2000 

This Regulation 

Article 1 
- 
Article 2 
Article 3(1), (2) and (3)  
- 
Article 4 
Article 5 
Article 6(1) 
Article 6(2) 
Article 6(3)(a) 
Article 6(3)(b) 
Article 6(3)(c) 
Article 6(3)(d) 
Article 6(4), first subparagraph, point (a) 
Article 6(4), first subparagraph, point (b) 
Article 6(4), second subparagraph 
Article 7 
Article 8, first paragraph 
Article 9(1) 
Article 9(1a) 
Article 9(2) 
Article 10(1), (2) and (3) 
Article 10(6) 
Article 10(7) 
Article 10(8) 
Article 10(9) 
Article 10a 
Article 11(1) 
- 
Article 11(2), (3) and (4) 
Article 12(1), (2), (3) and (4) 
Article 12(5), first subparagraph 
Article 12(5), second subparagraph 
Article 16, third paragraph 
Article 17(1) and (2) 
Article 17(3) first subparagraph 
Article 17(3) third subparagraph 
- 

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

- 
Article 1 
Article 2 
Article 3(1), (2) and (3) 
Article 3(4) 
Article 4 
- 
Article 5(1) 
Article 5(2) 
Article 5(3), first subparagraph 
Article 5(3), second subparagraph 
Article 5(3), third subparagraph 
Article 5(3), fourth subparagraph 
Article 5(4), first subparagraph, point (a) 
Article 5(4), first subparagraph, point (b) 
Article 5(4), third subparagraph 
Article 6 
Article 7 
Article 8(1) 
Article 8(2) 
Article 8(3) 
Article 9(1), (2) and (3) 
Article 9(4) 
Article 9(5) 
Article 9(6), first subparagraph 
Article 9(7) 
Article 10 
Article 11(1), first subparagraph 
Article 11(1), second subparagraph 
Article 11(2), (3) and (4) 
Article 13(1), (2), (3) and (4) 
Article 14(1) 
Article 14(2) 
Article 9(6), second subparagraph 
Article 12(1) and (2) 
Article 12(3), first subparagraph 
Article 12(3), second subparagraph 
Article 12(3), third and fourth 
subparagraph 
Article 12(4) 
- 
- 
- 

EN 

38 

   EN 

 
 
Article 20 
Article 21 
Article 21a 
Article 22, first paragraph 
Article 22, second paragraph 
Article 23, first paragraph 
Article 23, second paragraph 
Annex 
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Article 16 
Article 17(1) 
Article 17(3) 
Article 18, first paragraph 
Article 18, third paragraph 
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Annex I 
Annex II 

EN 

39 

   EN