Amended proposal for a COUNCIL REGULATION laying down implementing measures for the system of own resources of the European Union
Date: 2011-11-09
Institutions: European Commission
Subjects: GNP contribution, VAT resource, administrative check, financial transaction, tax, tax reform

EUROPEAN COMMISSION 

Brussels, 9.11.2011 
COM(2011) 740 final 

2011/0184 (APP) 

Amended 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 

On  29  June  2011  the  Commission  adopted  a  proposal  for  a  Regulation  laying  down 
implementing measures for the system of own resources of the European Union pursuant to 
Article 311(4) of the Treaty on the Functioning of the European Union (hereinafter "TFEU")1. 
It also announced that relevant amendments would be presented by the end of 2011. 

The purpose of this amended proposal is to refine the proposal made on 29 June. It ensures 
coherence with the proposed Council Directive on a common system of financial transaction 
tax (hereinafter "the FTT Directive")2 adopted on 28 September 2011, and the proposals for 
Council  Regulations  on  making  the  own  resource  based  on  the  FTT  available  to  the  EU 
budget3 and on calculating and making available the own resource based on value added tax 
(VAT)4 adopted together with this proposal.  

2. 

CONTENT OF THE PROPOSAL 

Three main changes are included in this amended proposal5 compared to the proposal made 
on 29 June 2011.  

Firstly,  making  explicit  reference  to  the  various  types  of  financial  transactions  would  be 
redundant given the provisions laid down in the FTT Directive and the amended proposal for 
the  ORD.  It  is  proposed  to  specify  the  share  of  the  minimum  rates  defined  in  the  FTT 
Directive that should be used for the FTT-based own resource. Consequently, this share of the 
receipts resulting from the application of the minimum rates defined in the FTT Directive will 
accrue to the EU budget and the rest will accrue to the Member States budgets. 

Furthermore,  the  original  proposal  provided  for  the  possibility  that  the  FTT  would  be 
collected  by  economic  operators  rather  than  by  the  Member  States.  In  line  with  the  FTT 
Directive,  the  Member  States'  administrations  will  be  responsible  for  collecting  the  FTT. 
Therefore, reference to economic operators is no longer necessary. 

Last,  regarding  the  new  VAT  own  resource,  the  text  now  refers  explictly  to  the  calculation 
method  (set  out  in  the  proposal  on  the  making  available  of  the  new  VAT  resource)  which 
determines the basis on which to apply the share of the resource. 

1 
2 

3 

4 

5 

COM(2011)511 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. 
Additions  to  the  original  proposal  are  highlighted  in  bold  and  are  underlined.  Provisions  to  be 
eliminated are identified using strikethrough. 

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2011/0184 (APP) 

Amended 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 6, 
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 Parliament7, 

Having regard to the opinion of the Court of Auditors8, 

Having regard to the opinion of the European Economic and Social Committee9, 

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 

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7 
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9 

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 Union10 which 
entail a significant change in the level of GNI. 

(3) 

(4) 

(5) 

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. 

(6)  Member States and economic operators responsible for collecting own resources should conduct 
checks and enquiries relating to establishing, and 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  resources11  and  Council 
Regulation  (EC,  Euratom)  No  1150/2000  implementing  Decision  94/728/EC,  Euratom  on  the 
system  of  the  Communities'  own  resources12  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 

10 
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12 

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 powers13. 

(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 and Member States' 
annual  reports  on  their  inspections  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 resources14 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 shares and rates 

1.  The  share  in  the  financial  transaction  tax  rates  applicable15  referred  to  as  the  own  resource 
referred  to  in  Article 2(1)(b)  of  Decision  …  shall  be  two-thirds  of  the  minimum  rates  set  out  in 
Council Directive (EU) No […/…]16.: 

(a) 

(b) 

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

…% for other transactions. 

2.  The  share  in  VAT  referred  to  as  tax  rate  applicable  to  the  own  resource  referred  to  in  Article 
2(1)(c)  of  Decision  shall  be  1.0%  of  the  net  value  of  supplies  of  goods  and  services,  intra-
Community acquisitions of goods and importation of goods subject to a standard rate of VAT in 
every Member State determined according to Union rules. 

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 

13 
14 
15 

16 

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. 
OJ L […], […], p. 1. 

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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.  

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 1287/200317 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")18. 

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: 

17 
18 

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

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(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. 

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. ForThe economic operators responsible for collecting the own resource referred to in Article 2(1)(b) 
of Decision … Member States 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.  

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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. 

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), (b) 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. 

5.4.  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,  and  making  available  or  paying  own 
resources,  and  to  any  other  appropriate  document  related  to  those  supporting  documents.  Member 
States shall facilitate those inspections. 

The Commission may request the Member States to forward to it certain documents or reports 
including  internal  audit  or  consultancy  reports  which  contain  analysis  of  the  systems  used  to 
collect own resources or to make them available to the Commission.  

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

75.  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 the first subparagraph 
of paragraph 54.  

86. 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. 

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

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(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. 

108.  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. 

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 the first paragraph 1 of this Article. 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. 

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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 
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 in which 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 Council19 and Regulation (EC) 
No  45/2001  of  the  European  Parliament  and  of  the  Council20  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. 

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20 

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

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3. On-the-spot inspections referred to in the first subparagraph of Article 5(54) 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(86) 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 
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  the  first  subparagraph  of  Article  5(54), 
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 Member State 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 Member State 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 

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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 
Regulation …21, 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 

21 

OJ L […], […], p. […]. 

EN 

12 

   EN 

 
 
 
                                                 
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) first 
subparagraph and 
third subparagraph, 
point a) 
Article 18(3) 

Article 18(2) second 
subparagraph, first 
sentence 
Article 18(2) second 
subparagraph, 
second sentence and 
(3) 

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

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(54) first 
subparagraph 
Article 5(4) second 
subparagraph 
Article 5(64) first 
subparagraph 

Article 5(75) 

Article 5(86) 
Article 5(97) 
Article 5(108) 
Article 6 

Article 7(1) 
Article 7(2) 
Article 7(3)& and (4) 
Article 8(1) 
Article 8(2),(3)& and 

Article 1 
Article 3(1) 
Article 5 
Article 2(1)& and (2) 
Article 3(2) 

EN 

13 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Article 4 
Article 6  

Article 18(2) 
Articles 20 and 21 

(4) 
Article 8(5) 
Article 8(6) 
Article 9 
Article 10 
Article 11 

EN 

14 

   EN