Proposal for a COUNCIL REGULATION on the methods and procedure for making available the Own Resources based on the Common Consolidated Corporate Tax Base, on the European Union Emissions Trading System and on Plastic packaging waste that is not recycled, and on the measures to meet cash requirements
Date: 2018-05-02
Institutions: European Commission, Secretariat-General
Subjects: EU Emissions Trading Scheme, EU Member State, European Commission, corporation tax, financial control, own resources, packaging product, plastics, waste

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   EUROPEAN COMMISSION  Brussels, 2.5.2018 COM(2018) 326 final 2018/0131 (NLE)  Proposal for a COUNCIL REGULATION on the methods and procedure for making available the Own Resources based on the Common Consolidated Corporate Tax Base, on the European Union Emissions Trading System and on Plastic packaging waste that is not recycled, and on the measures to meet cash requirements  
 
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

The purpose of this proposal is to lay down, in accordance with Article 322(2) of the Treaty 
on  the  Functioning  of  the  European  Union,  provisions  necessary  to  determine  the  methods 
and  procedure  whereby  Member  States  make  the  new  own  resources  available  to  the 
Commission.  These  new  Own  Resources,  referred  to  in  Article  2(1)(c),  (d)  and  (e)  of  the 
Commission  proposal  for  a  Council  Decision  on  the  system  of  Own  Resources  of  the 
European Union1, are those based on the Common Consolidated Corporate Tax Base, on the 
European  Union  Emissions  Trading  System  and  on  Plastic  packaging  waste  that  is  not 
recycled.  This  Regulation  complements  Council  Regulation  (EU,  Euratom)  No  609/20142, 
which will continue to apply to existing Own Resources.  

The  proposed  new  Own  Resources  Decision  maintains  and  reforms  the  existing  three  Own 
Resources:  Traditional  Own  Resources,  a  modified  version  of  the  Value  Added  Tax-based 
Own Resource and the Own Resource based on the Gross National Income. 

In  addition,  the  Own  Resources  Decision  proposal  introduces  three  new  Own  Resources, 
based  on  the  Common  Consolidated  Corporate  Tax  Base,  on  the  EU  Emissions  Trading 
System and on Plastic packaging waste that is not recycled. 

The practical arrangements proposed in this Regulation implement the system set out in the 
proposed Own Resources  Decision, and complement the current system for Own Resources 
by adapting it to the new Own Resources. In particular, the proposed Regulation deals with 
the calculation, establishment and making available of the new Own Resources, conservation 
of supporting documents, administrative cooperation, accounts to be kept for Own Resources, 
the timing for making them available and for making corrections and adjustments and, where 
necessary, provisions concerning cash requirements.  

In  addition,  the  proposal  establishes  the  calculation  of  the  applicable  rate  for  the  Own 
Resource  based  on  Gross  National  Income,  complementing  Article  5  of  Regulation  (EU, 
Euratom) No 609/2014. The amount of Gross National Income should be calculated once the 
amounts of all the other Own Resources and of the financial contributions to supplementary 
research  and  technological  development  programmes  and  other  revenue  are  known.  This 
would ensure the residual character of the Gross National Income Own Resource, designed to 
top up the amounts of the EU budget that are not reached by the other Own Resources as well 
as by the other sources of income to the Union budget. 

In terms of their handling in the budgetary cycle, Own Resources fall into two groups. Firstly, 
some revenue items are updated in line with actual developments at a later stage (compared to 
the amounts budgeted in the budget adopted at the beginning of the budget year), such as the 
Own Resources based on Value Added Tax and Gross National Income, which presently fall 
into this category. Secondly, some revenue items are not updated, such as customs duties. The 
new  Own  Resources  proposed  would  also  fall  into  one  of  these  two  groups  and  will  not 

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COM(2018) 325 final of 2.5.2018. 
Council  Regulation  (EU,  Euratom)  No  609/2014  of  26  May  2014  on  the  methods  and  procedure  for 
making available the traditional, VAT and GNI-based own resources and on the measures to meet cash 
requirements (OJ L 168, 7.6.2014, p. 39). 

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require  a  change  in  procedure.  The  Own  Resources  based  on  the  Common  Consolidated 
Corporate Tax Base and on the Plastic packaging waste contribution would be updated in the 
light of actually reported and verified figures once they become available. On the other hand, 
the  Own  Resource  based  on  the  auctioning  revenue  from  the  European  Union  Emissions 
Trading  System  would  not  entail  any  updates  or  adjustments  at  a  later  stage,  similarly  to 
customs  duties.  With  the  contribution  based  on  Gross  National  Income  remaining  the 
‘balancing item’, budgetary equilibrium will be maintained. 

The  Advisory  Committee  will  be  fully  involved  in  the  forecast  exercise  for  all  Own 
Resources. 

The  provisions  in  this  Regulation  normally  mirror  those  in  Regulation  (EU,  Euratom)  No 
609/2014, and references to it are made throughout the text. 

In accordance with the fourth paragraph of Article 311 of the treaty on the Functioning of the 
European Union, the provisions on the making available of Own Resources are complemented 
by a regulation laying down implementing measures for the Union’s Own Resources system. 
These provisions, not directly related to making Own Resources available, are set out in the 
proposal for a Council Regulation laying down the implementing measures on the system of 
Own  Resources3,  which  will  repeal  and  replace  current  Regulation  (EU,  Euratom)  No 
608/20144. 

This initiative is part of the broader Own Resources legislative package that the Commission 
is proposing together with a Multiannual Financial Framework Regulation for 2021-20275. It 
includes  the  Own  Resources  Decision  referred  to  above,  a  new  implementing  measures’ 
Regulation for all Own Resources, current and new, and an amendment6 to the Regulation for 
the  Value  Added  Tax  based  Own  Resources7.  The  initiative  is  not  part  of  the  Regulatory 
Fitness Programme. 

The  proposed  Own  Resources  Decision  includes  new  Own  Resources  and  its  Article  6(3) 
requires Member States to make the resources provided for in Article 2(1)(a), (b), (c), (d), (e) 
and  (f)  available  to  the  Commission,  in  accordance  with  regulations  adopted  under  Article 
322(2)  of  the  Treaty  on  the  Functioning  of  the  European  Union.  Regulation  (EU,  Euratom) 
No 609/2014 deals with the existing Own Resources referred to in Article 2(1)(a), (b) and (f), 
of  the  Decision,  and  the  proposed  Regulation  deals  with  the  newly  created  Own  Resources 
referred to in Article 2(1)(c), (d) and (e) of the Decision.  

In addition, for the purpose of setting the applicable rate for the residual Own Resource based 
on Gross National Income, a new Article is proposed, complementing Article 5 of Regulation 
(EU,  Euratom)  No  609/2014.  Under  the  proposed  Article,  the  revenue  from  the  Own 
Resources  based  on  the  Common  Consolidated  Corporate  Tax  Base,  the  European  Union 
Emissions  Trading  System  and  Plastic  packaging  waste  is  added  to  the  revenue  from 
Traditional Own Resources and the Own Resources based on Value Added Tax, in order to 

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COM(2018) 327 final of 2.5.2018. 
Council Regulation (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures 
for the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 29). 
COM(2018) 322 final of 2.5.2018. 
COM(2018) 328 final of 2.5.2018. 
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). 

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calculate the part of the budget to be covered by the Own Resource based on Gross National 
Income.  

The Commission proposal is explained in more detail below in section 5. 

• 

Consistency with existing policy provisions in the policy area 

The legal basis for the Own Resources Decision is the third paragraph of Article 311 of the 
Treaty  on  the  Functioning  of  the  European  Union.  The  fourth  paragraph  of  Article  311  and 
Article  322(2)  of  the  Treaty  are  the  legal  basis  for  the  acts  that  will  lay  down  the 
implementing  measures  for  the  system  of  Own  Resources  and  for  making  those  Own 
Resources available. 

This  Regulation’s  legal  basis  is  Article  322(2)  of  the  Treaty  on  the  Functioning  of  the 
European Union. It is furthered referred to in Article 6 of the new Own Resources Decision 
(Article  8  of  Own  Resources  Decision  No  2014/335/EU,  Euratom8).  It  complements  the 
current  Making  Available  Regulation  (EU,  Euratom)  No  609/2014  for  Traditional  Own 
Resources  and  the  Own  Resources based  on  Value  Added Tax  and  Gross  National  Income. 
Finally, it is connected to the Regulation laying down implementing measures for the system 
of Own Resources (the current Regulation (EU, Euratom) No 608/2014 and the proposed new 
implementing measures Regulation). 

• 

Consistency with other Union policies 

Given  the  nature  of  Own  Resources,  their  management  relies  on  the  correct  application  of 
other Union policies:  

– 

– 

– 

2. 

• 

traditional Own Resources (mainly customs duties) are linked to the customs union; 

Own  Resources  based  on  Value  Added  Tax  and  on  the  Common  Consolidated 
Corporate Tax Base are linked to Single Market and taxation policy; 

Own  Resources  based  on  the  European  Union  Emissions  Trading  System  and  on 
Plastic packaging waste are linked to Union policies on the environment and climate 
action. 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

This  Regulation’s  legal  basis  is  Article  322(2)  of  the  Treaty  on  the  Functioning  of  the 
European  Union.  It  is  further  referred  to  in  Article  6  of  the  new  Own  Resources  Decision 
(Article 8 of Own Resources Decision 2014/335/EU, Euratom). 

• 

Subsidiarity (for non-exclusive competence)  

By  the  nature  of  the  Union  budget  and  the  Own  Resources  that  make  up  its  revenue,  the 
system of Own Resources and arrangements for making them available need to take a Union-
wide perspective and cannot be achieved by the Member States. 

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Council  Decision  of  26  May  2014  on  the  system  of  own  resources  of  the  European  Union 
(2014/335/EU, Euratom) (OJ L 168, 7.6.2014, p. 105). 

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• 

Proportionality 

This proposal for a new Regulation complements the existing provisions and adapts them to 
the  new  Own  Resources.  The  inclusion  of  new  Own  Resources  in  the  Own  Resources 
Decision  calls  for  updated  legislation  that  includes  provisions  on  making  these  new  Own 
Resources available and that updates and improves the existing provisions. 

Given that it is in the interests of the Union and its Member States to ensure that the system of 
Own  Resources  works  well,  the  methods  for  making  the  Own  Resources  available  are 
designed to allow smooth cooperation between the Union and the Member States. 

• 

Choice of the instrument 

Article 322(2) of the Treaty on the Functioning of the European Union does not specify the 
instrument to be used9. However, Article 8 of Decision 2014/335/EU, Euratom and Article 6 
of  the  proposed  Own  Resources  Decision  require  Member  States  to  make  the  resources 
available to the Commission ‘in accordance with regulations’ adopted under Article 322(2) of 
the Treaty on the Functioning of the European Union. 

3. 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

The explanatory memorandum for the Proposal for a Council Decision on the system of Own 
Resources  of  the  European  Union  provides  more  information  on  the  recent  reports  and 
documents analysing the need to reform the Own Resource system. 

Therefore, a new Making Available Regulation is necessary since the current Regulation (EU, 
Euratom) No 609/2014 only refers to Traditional Own Resources and Own Resources based 
on  Value  Added  Tax  and  Gross  National  Income,  while  the  proposed  Own  Resources 
Decision introduces new Own Resources for which provisions on making them available are 
needed. 

The  proposal  follows  provisions  already  in  force,  since  it  adapts  the  system  in  place  under 
Council  Regulation  (EU,  Euratom)  No  609/2014  to  the  new  Own  Resources.  In  addition,  it 
complements  and  makes  reference  to  the  relevant  legislation  on  the  new  Own  Resources. 
Therefore, the proposal will be a continuation of the system in place, expanding it to the new 
Own Resources. 

This  proposal  is  not  linked  to  the  Regulatory  Fitness  Programme;  it  is  targeted  at  Member 
States  and  not  at  microenterprises  or  small  and  medium-sized  enterprises  or  other 
stakeholders; it is in principle neutral on sectoral Union competitiveness or international trade. 
The proposal has no consequences for the protection of fundamental rights. 

4. 

BUDGETARY IMPLICATIONS 

The budgetary implications of this proposal and of the Own Resources legislative package are 
detailed in a Legislative Financial Statement attached to this proposal. With the introduction 

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‘The Council, acting on a proposal from the Commission and after consulting the European Parliament 
and  the  Court  of  Auditors,  shall  determine  the  methods  and  procedure  whereby  the  budget  revenue 
provided under the arrangements relating to the Union's own resources shall be made available to the 
Commission, and determine the measures to be applied, if need be, to meet cash requirements.’ 

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of new Own Resources, the reformed Own Resources system can be implemented at the same 
level of administrative appropriations and staff resources as the present system. 

5. 

OTHER ELEMENTS 

The  application  of  the  Own  Resources  legislation,  including  the  methods  and  procedure  for 
making available Own Resources, is discussed on a regular basis in the Advisory Committee 
on Own Resources. 

The Commission proposal may be summarised as follows: 

Chapter I ‘General Provision’ 

Article 2 of the proposal, ‘conservation of supporting documents’: provisions replicate those 
under Article 3 of Regulation (EU, Euratom) No 609/2014, differentiating between provisions 
for  the  Own  Resource  based  on  the  European  Union  Emissions  Trading  System  (which  are 
similar  to  those  applicable  to  Traditional  Own  Resources),  and  provisions  for  the  Own 
Resources  based  on  the  Common  Consolidated  Corporate  Tax  Base  and  Plastic  packaging 
waste (which are similar to those applicable to the Own Resources based on the Value Added 
Tax and Gross National Income). 

Article  3  of  the  proposal,  ‘administrative  cooperation’  mirrors  Article  4  of  Regulation  (EU, 
Euratom) No 609/2014. 

Article  4  of  the  proposal,  ‘effects  on  the  Own  Resource  based  on  Gross  National  Income’, 
ensures  the  residual  character  of  the  Own  Resource  based  on  Gross  National  Income.  It 
complements Article 5 of Regulation (EU, Euratom) No 609/2014 by stating that the amount 
of  Own  Resource  based  on  Gross  National  Income  will  be  calculated  after  the  revenue 
stemming from all the other Own Resources, already existing and new, has been added. It also 
ensures that the gross reductions granted in the new Own Resources Decision are taken into 
account for the entry into the accounts and the making available of the Own Resource based 
on Gross National Income. 

Chapter II ‘Accounts for Own Resources’ 

Article 5 of the proposal, ‘entry in the accounts and reporting’ mirrors Article 6 of Regulation 
(EU, Euratom) No 609/2014, adapting it to the needs of the new Own Resources. 

Article  6  of  the  proposal,  ‘accounting  corrections  for  the  Own  Resources  based  on  the 
European Union Emissions Trading System’, mirrors Article 7 of Regulation (EU, Euratom) 
No  609/2014,  adapting  this  Own  Resource to  what  is  established  there  for  Traditional  Own 
Resources, since both Own Resources share a similar nature. 

Chapter III ‘Calculation of Own Resources’ 

Articles  7,  8  and  9  cover  the  calculation  methods  of  the  Own  Resources  based  on  the 
Common Consolidated Corporate Tax Base, the European Union Emissions Trading System 
and Plastic packaging waste. It should be read in connection with Article 1 of the Commission 
proposal for a Council Regulation laying down implementing measures for the system of Own 
Resources of the European Union, which sets the applicable call rates. 

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Chapter IV ‘Making available Own Resources’ 

Article  10  of  the  proposal  ‘treasury  and  accounting  arrangements’  refers  to  Article  9  of 
Regulation (EU, Euratom) No 609/2014. 

Articles 11 and 12 cover the making available of the new Own Resources. As explained, the 
Own  Resource  based  on  the  European  Union  Emissions  Trading  System  follows  the 
provisions  that  are  applicable  to  Traditional  Own  Resources  (see  Article  10  of  Regulation 
(EU,  Euratom)  No  609/2014).  The  Own  Resources  based  on  the  Common  Consolidated 
Corporate Tax Base and Plastic packaging waste, however, follow the provisions applicable 
to the Own Resources based on Value Added Tax and Gross National Income (see Article 10a 
of Regulation (EU, Euratom) No 609/2014). 

Article  13  of  the  proposal,  ‘adjustments  to  the  Own  Resources  based  on  the  Common 
Consolidated  Corporate  Tax  Base  and  on  the  Plastic  packaging  waste  of  previous  financial 
years’  adapts  the  provisions  of  Article  10b  of  Regulation  (EU,  Euratom)  No  609/2014, 
applicable  to  the  Own  Resources  based  on  Value  Added  Tax  and  Gross  National  Income. 
Now,  two  new  Own  Resources  will  be  included  in  the  yearly  balances  exercise  where  the 
forecasts are compared with the first real data. In a second step, the total amount of balances 
is distributed among the Member States according to their GNI share (netting). It also states 
that the corrections or adjustments following inspections shall be made available at the date 
specified by the Commission. The amounts stemming from the results of inspections will not 
be included in the yearly balances exercise.  

Article  14,  ‘bringing  forward  twelfths’  mirrors  Article  10a(2)  of  Regulation  (EU,  Euratom) 
No  609/2014  and  is  made  applicable  to  the  Own  Resources  based  on  the  Common 
Consolidated Corporate Tax Base and Plastic packaging waste. 

Article  15,  ‘interest  on  amounts  made  available  belatedly’  mirrors  Article  12  of  Regulation 
(EU, Euratom) No 609/2014. Interest will be due for any delay in making available the Own 
Resource  based  on  the  European  Union  Emissions  Trading  System,  as  it  is  the  case  with 
Traditional  Own  Resources.  With  regard  to  the  Own  Resources  based  on  the  Common 
Consolidated Corporate Tax Base and on Plastic packaging waste, as it is the case with those 
based  on  the  Value  Added  Tax  and  Gross  National  Income,  there  is  an  exhaustive  list  of 
reasons for which interest should be payable. 

Chapter V ‘Management of cash resources’ 

Article 16 ‘requirements on management of cash resources and execution of payment orders’ 
refers to Articles 14 and 15 of Regulation (EU, Euratom) No 609/2014. 

Chapter VI ‘Final provisions’ 

Article 17 of the proposal, ‘Committee procedure’, provides for implementing powers to be 
conferred on the Commission in accordance with Regulation (EU) No 182/2011. 

Article  18  of  the  proposal,  ‘transitional  provisions’,  defines  the  provisions  for  the 
transitionary period.  

Article 19 of the proposal, ‘entry into force’, states that the Regulation will enter into force at 
the same time as the Own Resources Decision. The Regulation will apply retroactively from 1 
January  2021  for  the  Own  Resources  based  on  the  European  Union  Emissions  Trading 

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System and on Plastic packaging waste. Concerning the Own Resource based on the Common 
Consolidated  Corporate  Tax  Base,  those  provisions  shall  apply  from  the  second  year 
following the end of the transposition period for the Directive on the Common Consolidated 
Corporate Tax Base. 

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2018/0131 (NLE) 

Proposal for a 

COUNCIL REGULATION 

on the methods and procedure for making available the Own Resources based on the 
Common Consolidated Corporate Tax Base, on the European Union Emissions Trading 
System and on Plastic packaging waste that is not recycled, and on the measures to meet 
cash requirements 

THE COUNCIL OF THE EUROPEAN UNION, 

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

Having regard to the Treaty establishing the European Energy Community, and in particular 
Article 106a thereof, 

Having regard to the proposal from the European Commission, 
Having regard to the opinion of the European Parliament10,  
Having regard to the opinion of the European Court of Auditors11 

Whereas: 

(1) 

(2) 

The Union must have the Own Resources referred to in Article 2(1)(c), (d) and (e) of 
Council Decision 20xx/xxxx/EU, Euratom12 available to the Union in the best possible 
conditions  and,  accordingly,  rules  should  be  laid  down  for  the  Member  States  to 
provide the Commission with those Own Resources. 
Council  Regulation  (EU,  Euratom)  No  609/201413  contains  provisions  on  making 
available of Own Resources and on administrative arrangements that are common to 
other Own Resources and that can be applied, where appropriate, mutatis mutandis. 

(3)  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  on  it  as  regards  the  Own  Resources  of  the  Union.  In  particular,  Member 
States should transmit to the Commission periodical statements of Own Resources. 

(4)  Member  States  should  be  able  to  provide  to  the  Commission  at  all  times  with  the 

documents substantiating the Own Resources collected. 

(5) 

The calculation of the applicable rate of the Own Resource based on Gross National 
Income should be done after revenue from all the other Own Resources referred to in 
Article  2(1)(a),  (b),  (c),  (d)  and  (e)  of  Decision  20xx/xxxx/EU,  Euratom  and  from 

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OJ C […], […], p. […].  
OJ C […], […], p. […]. 
Council Decision 20xx/xxxx/EU, Euratom on the system of own resources of the European Union (OJ 
L […], […], p. […]).  
Council  Regulation  (EU,  Euratom)  No  609/2014  of  26  May  2014  on  the  methods  and  procedure  for 
making available the traditional, VAT and GNI-based own resources and on the measures to meet cash 
requirements (OJ L 168, 7.6.2014, p. 39). 

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(6) 

(7) 

(8) 

(9) 

financial  contributions  to  supplementary  research  and  technological  development 
programmes and other revenue have been added. 

The gross reductions referred to in the fourth subparagraph of Article 2(1) of Decision 
20xx/xxxx/EU,  Euratom  granted  to  Germany  should  be  taken  into  account  for  the 
entry into the accounts of the Own Resource based on Gross National Income pursuant 
to  the  third  subparagraph  of  Article  6(3)  of  Regulation  (EU,  Euratom)  No  609/2014 
and  the  making  available  of  this  Own  Resource  pursuant  to  Article  10a  of  that 
Regulation. 

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 Own Resources based on the Common 
Consolidated Corporate Tax Base and Plastic packaging waste, for Member States to 
make  available  to  the  Union,  in  the  form  of  monthly  twelfths,  the  Own  Resources 
entered in the budget and subsequently to adjust the amounts made available. 

The  methods  of  calculation  of  the  new  Own  Resources  should  be  clearly  defined  in 
combination  with  the  applicable  call  rates  established  in  Article  1  of  Council 
Regulation (EU, Euratom) No 20xx/xxxx14. 

The  Own  Resources  must  be  made  available  in  the  form  of  an  entry  of  the  amounts 
due in the account referred to in Article 9 of Regulation (EU, Euratom) No 609/2014, 
opened for this purpose in the name of the Commission with the Treasury or with the 
body appointed by each Member State. 

(10) 

In the interest of simplification, the procedure for adjusting the Own Resources based 
on  the  Common  Consolidated  Corporate  Tax  Base  and  on  Plastic  packaging  waste 
should  be  streamlined  to  adjustment  provisions  for  existing  Own  Resources.  There 
should  be  an  immediate  redistribution  of  the  overall  amount  of  adjustments  among 
Member States. 

(11)  The  Commission  must  have  sufficient  cash  resources  to  comply  with  the  regulatory 
requirements for payments concentrated in the opening months of the year, in so far as 
it is justified by cash requirements.  

(12) 

(13) 

(14) 

In order to achieve the Union's objectives, the procedure for calculating interest should 
ensure in particular that Own Resources are made available in a timely manner and in 
full.  Member  States  should  pay  interest  in  the  event  of  delays  in  entering  the  Own 
Resources  into  the  accounts.  In  accordance  with  the  principle  of  sound  financial 
management,  care  should  be  taken  that  the  cost  of  recovery  of  interest  due  on  Own 
Resources  made  available  belatedly  does  not  exceed  the  amount  of  the  interest 
payable. 

In  order  to  facilitate  proper  application  of  the  financial  rules  relating  to  Own 
Resources  it  is  necessary  to  include  provisions  ensuring  close  collaboration  between 
Member States and the Commission. 

In  order  to  ensure  uniform  conditions  for  the  implementation  of  this  Regulation, 
implementing powers should be conferred on the Commission as regards establishing 
forms  for  the  Own  Resources’  statements.  Those  powers  should  be  exercised  in 

14 

Council Regulation (EU, Euratom) No 20xx/xxxx of [DATE] laying down implementing measures for 
the system of own resources of the European Union (OJ L […], […], p. […]). 

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accordance with Regulation (EU) No 182/2011 of the European Parliament and of the 
Council15. 

(15)  The advisory procedure should be used for the adoption of implementing acts in order 
to  establish  forms  for  the  Own  Resources’  statements  given  the  technical  nature  of 
those acts.  

(16)  For  reasons  of  consistency  and 

taking  account  of  Article  9  of  Decision 
20xx/xxxx/EU/Euratom,  this  Regulation  should  enter  into  force  on  the  same  day  as 
that Decision and should apply from 1 January 2021. The provisions covering the Own 
Resource  referred  to  in  Article  2(1)(c)  of  Decision  20xx/xxxx/EU,  Euratom  should 
apply from the day set in accordance with Article 9 of that Decision,  

HAS ADOPTED THIS REGULATION: 

CHAPTER I 

GENERAL PROVISIONS 

Article 1 

Subject matter 

This Regulation lays down rules on calculating and making available to the Commission the 
Own  Resources  of  the  Union  referred  to  in  Article  2(1)(c),  (d)  and  (e)  of  Decision 
20xx/xxxx/EU, Euratom and sets the calculation of the applicable rate of the Own Resource 
based on Gross National Income referred to in Article 2(1)(f) of that Decision. 

Article 2 

Conservation of supporting documents 

1. 
Member  States  shall  take  all  appropriate  measures  to  ensure  that  the  supporting 
documents  concerning  the  calculation,  establishment  and  making  available  of  the  Own 
Resource based on the European Union Emissions Trading System are kept for at least three 
calendar years, counting from the end of the year to which those supporting documents refer.  

The supporting documents relating to the Own Resources based on the Common Consolidated 
Corporate Tax Base and on Plastic packaging waste shall be kept by the Member States until 
31 July of the sixth year following the financial year in question. 

2. 
If verification pursuant to Article 4 of Regulation (EU, Euratom) No 20xx/xxxx of the 
supporting  documents  referred  to  in  paragraph  1  shows  that  a  correction  or  adjustment  is 
required, those documents shall be kept beyond the time limit provided for in paragraph 1 for 
a sufficient period to permit the correction or adjustment to be made and monitored. 

3. 
Where  a  dispute  between  a  Member  State  and  the  Commission  concerning  the 
obligation  to  make  available  a  certain  amount  of  the  Own  Resources  referred  to  in  Article 
2(1)(c), (d) and (e) of Decision 20xx/xxxx/EU, Euratom is settled by mutual agreement or by 

15 

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 powers (OJ L 55, 28.2.2011, p. 13). 

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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. 

Article 3 

Administrative cooperation 

1. 

Each Member State shall inform the Commission of the following: 

(a) 

(b) 

(c) 

the  names  of  the  departments  or  agencies  responsible  for  calculating  or 
establishing, collecting, making available and controlling Own Resources and 
the basic provisions relating to the role and operation of those departments and 
agencies; 

the  general  provisions  laid  down  by  law,  regulation  or  administrative  action 
and  those  relating  to  the  accounting  procedure  concerning  the  calculation  or 
establishment, collection, making available and control by the Commission of 
Own Resources; 

the precise title of all administrative and accounting records in which the Own 
Resources  are  entered,  in  particular  those  used  for  drawing  up  the  accounts 
provided for in Article 5. 

The Commission shall be informed immediately of any change in these names or provisions 
referred to in the first subparagraph. 

The  Commission  shall,  at  the  request  of  a  Member  State,  transmit  to  all  Member 

2. 
States the information referred to in the first paragraph. 

Article 4 

Effects on the Own Resource based on Gross National Income 

For the purposes of setting the uniform rate referred to in Article 5 of Regulation (EU, 
1. 
Euratom)  No  609/2014,  the  revenue  referred  to  in  Article  2(1)(c),  (d)  and  (e)  of  Decision 
20xx/xxxx/EU, Euratom shall be added to the revenue referred to in Article 2(1)(a) and (b) of 
that Decision in order to calculate the part of the budget to be covered by the Own Resource 
based on the Gross National Income. 

2. 
The third subparagraph of Article 6(3) and Article 10a of Regulation (EU, Euratom) 
No 609/2014 shall apply to the gross reduction granted to Germany referred to in the fourth 
subparagraph of Article 2(1) of Decision 20xx/xxxx/EU, Euratom. 

CHAPTER II 

ACCOUNTS FOR OWN RESOURCES 

Article 5 

Entry in the accounts and reporting 

1. 
Accounts for Own Resources shall be kept by the treasury of each Member State or a 
public entity exercising similar functions (‘treasury’), or by the national central bank of each 
Member State. Those accounts shall be broken down by type of resources. 

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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  the  calculation  or  the  establishment  took 
place. 

3. 
The  twelfths  concerning  the  Own  Resources  based  on  the  Common  Consolidated 
Corporate  Tax  Base  and  on  Plastic  packaging  waste  shall be  entered  in  the  accounts  on  the 
first working day of each month. 

The  amounts  from  the  Own  Resource  based  on  the  European  Union  Emissions  Trading 
System  for  a  given  month  shall  be  entered  in  the  accounts  on  the  first  working  day  of  the 
second month following the month in which the allowances were auctioned or in which the 
transitional free allowances for the modernisation of the energy sector were issued. 

The result of the calculation referred to in Article 13 shall be recorded annually.  

4. 
Each Member State shall send  to  the Commission,  within the  time limit  specified in 
the  second  subparagraph  of  paragraph  3,  a  monthly  statement  of  its  accounts  for  the  Own 
Resources based on the European Union Emissions Trading System.  

5. 
Each Member State shall send to the Commission by 15 April of each year an annual 
statement with its forecast and estimates of the Own Resources referred to in Article 2(1)(c), 
(d) and (e) of Decision 20xx/xxxx/EU, Euratom for the current and the following year. 

The forecast for the Own Resource based on the European Union Emissions Trading System 
shall be the amount in the annual statement for the previous year referred to in paragraph 6(b). 

Each Member State shall send to the Commission by 31 July the following statements 

6. 
with the amounts of Own Resources calculated:  

(a) 

(b) 

(c) 

an annual statement for the second year preceding the current year (‘n-2’) with 
the amount of taxable profits declared in that Member State by the tax payers, 
including  the  part  of  those  taxable  profits  attributed  to  other  Member  States, 
and the amount of taxable profits that were attributed to the declaring Member 
State  by  other  Member  States,  pursuant  to  Union  rules;  and  an  annual 
statement  for  the  second  year  preceding  the  current  year  (‘n-2’)  with  the 
calculation of the amounts of Own Resources pursuant to Article 7; 

an  annual  statement  for  the  previous  year  preceding  the  current  year  (“n-1”) 
with the revenue of the auctions of allowances referred to in Article 10(2)(a) of 
Directive  2003/87/EC;  an  annual  statement  for  the  previous  year  with  the 
number  of  transitional  free  allowances  for  the  modernization  of  the  energy 
sector pursuant to Article 10c of that Directive, and their market value; and an 
annual statement for the previous year with the calculation of the amounts  of 
Own Resources pursuant to Article 8; 

an annual statement for the second year preceding the current year (‘n-2’) with 
the  statistical  data  on  the  weight  of  Plastic  packaging  waste  generated  in  the 
Member State in kilograms and on the weight of that Plastic packaging waste 
that  was  recycled  in  kilograms;  and  an  annual  statement  for  the  second  year 
preceding the current year (‘n-2’) with the calculation of the amounts of Own 
Resources pursuant to Article 9.  

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For the purposes of point (a) the data to be provided by Member States shall be limited to the 
taxable  profits  of  the  tax  payers  for  whom  the  Union  rules  on  the  Common  Consolidated 
Corporate Tax Base are mandatory. 

7. 
The  Commission  may  adopt  implementing  acts  establishing  forms  for  the  Own 
Resources’ statements referred to in paragraphs 4, 5 and 6. Those implementing acts shall be 
adopted in accordance with the advisory procedure referred to in Article 17(2). 

Article 6 

Accounting corrections for the Own Resource based on the European Union Emissions 
Trading System 

For the Own Resource based on the European Union Emissions Trading System referred to in 
Article 2(1)(d) of Decision 20xx/xxxx/EU, Euratom, no further corrections shall be made to 
the  statements  communicated  by  Member  States  for  a  given  year  after  31  December  of  the 
third year following the year in question, except on points notified before that date either by 
the Commission or by the Member State concerned. 

CHAPTER II 

CALCULATION OF OWN RESOURCES 

Article 7 

Calculation of the Own Resource based on the Common Consolidated Corporate Tax 
Base 

1. 
The Own Resource based on the Common Consolidated Corporate Tax Base, referred 
to  in  Article  2(1)(c)  of  Decision  20xx/xxxx/EU,  Euratom,  shall  be  calculated  each  year  by 
each  Member  State  by  applying  a  uniform  call  rate  specified  in  Article  1(2)  of  Regulation 
(EU, Euratom) No 20xx/xxxx to the share of taxable profits attributed to that Member State 
pursuant to Union rules on the Common Consolidated Corporate Tax Base. 

The amount of the Own Resource based on the Common Consolidated Corporate Tax 
2. 
Base for one year shall be determined based on a forecast made by 15 April of the previous 
year.  

Article 8 

Calculation of the Own Resource based on the European Union Emissions Trading 
System 

The Own Resource based on the European Union Emissions Trading System, referred 
1. 
to in Article 2(1)(d) of Decision 20xx/xxxx/EU, Euratom, shall be calculated by each Member 
State  by  applying  the  uniform  call  rate  determined  in  Article  1(3)  of  Regulation  (EU, 
Euratom) No 20xx/xxxx to the amount representing the revenue generated by the allowances 
to be auctioned referred to in Article 10(2)(a) of Directive 2003/87/EC and the market value 
of  transitional  free  allowances  for  the  modernisation  of  the  energy  sector  as  determined  in 
Article 10c(3) of that Directive. 

The Own Resource referred to in paragraph 1 shall be calculated on a monthly basis 
2. 
and converted into national currencies at the rates of exchange of the last day of quotation of 
the  calendar  year  preceding  the  reference  period,  as  published  in  the Official  Journal  of  the 
European Union, C series.  

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Article 9 

Calculation of the Own Resource based on Plastic packaging waste that is not recycled 

1. 
The Own Resource based on Plastic packaging waste that is not recycled referred to in 
Article  2(1)(e)  of  Decision  20xx/xxxx/EU,  Euratom  shall  be  calculated  by  applying  the 
uniform  call  rate  set  in  Article  1(4)  of  Regulation  (EU,  Euratom)  No  20xx/xxxx  to  the 
difference  between  the  weight  of  the  Plastic  packaging  waste  generated  in  a  Member  State 
within a given year and the weight of that Plastic packaging waste that is recycled. 

For each Member State, the Own Resource based on Plastic packaging waste shall be 

2. 
calculated in euro. 

3. 
The  amount  of  the  Own  Resource  based  on  Plastic  packaging  waste  that  is  not 
recycled  for  one  year  shall  be  determined  based  on  a  forecast  made  by  15  April  of  the 
previous year. 

CHAPTER IV 

MAKING AVAILABLE OWN RESOURCES 

Article 10 

Treasury and accounting arrangements 

Article 9 of Regulation (EU, Euratom) No 609/2014 shall apply mutatis mutandis to the Own 
Resources referred to in Article 2(1)(c), (d) and (e) of Decision 20xx/xxxx/EU, Euratom. 

Article 11 

Making available the Own Resources based on the Common Consolidated Corporate 
Tax Base and on Plastic packaging waste that is not recycled 

1. 
The amounts calculated pursuant to Article 7 and Article 9 for each calendar year shall 
be credited on the first working day of each month. These amounts shall be 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. 

The amounts mentioned in paragraph 1 shall be entered in the account referred to in 
2. 
Article  9(1)  of  Regulation  (EU.,  Euratom)  No  609/2014  on  the  first  working  day  of  the 
month. 

Any  change  in  the  uniform  call  rate  of  the  Own  Resources  referred  to  in  Article 
3. 
2(1)(c)  and  (e)  of  Decision  20xx/xxxx/EU,  Euratom  shall  require  the  final  adoption  of  an 
amending budget and shall give rise to readjustments of the twelfths that have been entered in 
the  account  referred  to  in  Article  9(1)  of  Regulation  (EU,  Euratom)  No  609/2014  since  the 
beginning of the financial year. 

These  readjustments  shall  be  carried  out  when  the  first  entry  is  made  following  the  final 
adoption of the amending budget if it is adopted before the 16th of the month. Otherwise they 
shall  be  carried  out  when  the  second  entry  following  final  adoption  is  made.  By  way  of 
derogation from Article 11 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 
4. 
amounts  provided  for  in  the  draft  budget,  referred  to  in  Article  314(2)  of  the  Treaty  on  the 

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Functioning  of  European  Union  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. 

5. 
If the budget has not been finally adopted at the latest two weeks before the 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 the Own Resources referred 
to in Article 2(1)(c) and (e) entered in the last budget finally adopted; the adjustment shall be 
made  on the first due  date following final  adoption of the budget if it is adopted before the 
16th of the month. Otherwise, the adjustment shall be made on the second due date following 
final adoption of the budget.  

Making available the Own Resource based on the European Union Emissions Trading 
System 

Article 12 

The  amounts  calculated  pursuant  to  Article  8  shall  be  entered  in  the  account  referred  to  in 
Article 9(1) of Regulation (EU, Euratom) No 609/2014 on the first working day of the second 
calendar month following the month in which the calculation should have been made. 

Article 13 

Adjustments to the Own Resources based on the Common Consolidated Corporate Tax 
Base and on the Plastic packaging waste of previous financial years 

1. 
On the basis of the annual statements mentioned in Article 5, each Member State shall, 
in the year following that in which that statement was transmitted, be debited or credited with 
an amount calculated from the difference between the amounts in the forecast for a given year 
and the statement with the real amounts for that same year. 

2. 
For  each  Member  State,  the  Commission  shall  calculate  the  difference  between  the 
amounts  resulting  from  the  adjustments  referred  to  in  paragraph  1  and  the  product  of 
multiplying  the  total  amounts  of  adjustments  by  the  percentage  that  the  Gross  National 
Income of that Member State represents of the Gross National Income of all Member States, 
as applicable on 15 January to the budget in force for the year following that in which the data 
for the adjustments was supplied (the ‘net amount’). 

For the purposes of this calculation, amounts shall be converted between the national currency 
and  the  euro  at  the  rates  of  exchange  of  the  last  day  of  quotation  of  the  calendar  year 
preceding  the  year  of  entry  in  the  accounts,  as  published  in  the Official  Journal  of  the 
European Union, C series. 

The  Commission  shall  inform  the  Member  States  of  the  amounts  resulting  from  this 
calculation before 1 February of the year following that in which the data for the adjustments 
was  supplied.  Each  Member  State  shall  enter  the  net  amount  in  the  account  referred  to  in 
Article  9(1)  of  Regulation  (EU,  Euratom)  No  609/2014  on  the  first  working  day  of  June  of 
that same year. 

Any corrections or adjustments following inspections to the statements referred to in 
3. 
Article 5 for previous financial years shall give rise to a particular adjustment of the entries in 
the  account  referred  to  in  Article  9(1)  of  Regulation  (EU,  Euratom)  No  609/2014.  That 
adjustment shall be made available on the date specified by the Commission. 

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4. 
After 31 July of the sixth year following a given financial year, any changes shall no 
longer  be  taken  into  account,  except  on  points  notified  within  this  time  limit  either  by  the 
Commission or by the Member State. 

5. 
The operations referred to in this Article constitute revenue operations in respect of the 
financial  year  in  which  they  are  to  be  entered  in  the  account  referred  to  in  Article  9(1)  of 
Regulation (EU, Euratom) No 609/2014. 

Article 14 

Bringing forward twelfths 

For the specific needs of paying expenditure of [the EAGF pursuant to Regulation (EU) No 
1307/2013 of the European Parliament and of the Council16,] and depending on the Union's 
cash position, Member States may be invited by the Commission to bring forward, by up to 
two  months  in  the  first  quarter  of  the  financial  year,  the  entry  of  one-twelfth,  or  a  fraction 
thereof,  of  the  amounts  in  the  budget  for  the  Own  Resources  based  on  the  Common 
Consolidated Corporate Tax Base and on Plastic packaging waste.  

Subject  to  the  third  subparagraph,  for  the  specific  needs  of  paying  expenditure  of  [the 
European Structural and Investment Funds pursuant to Regulation (EU) No 1303/2013 of the 
European  Parliament  and  of  the  Council17],  and  depending  on  the  Union's  cash  position, 
Member States may be invited by the Commission to bring forward, in the first six months of 
the financial year, the entry of up to an additional half of one-twelfth of the amounts in the 
budget for the Own Resources based on the Common Consolidated Corporate Tax Base and 
on Plastic packaging waste. 

The total amount that Member States may be invited by the Commission to bring forward in 
the same month under the first and second subparagraphs shall, in any event, not exceed an 
amount corresponding to two additional twelfths. 

After  the  first  six  months,  the  monthly  entry  requested  may  not  exceed  one-twelfth  of  the 
Own  Resources  based  on  the  Common  Consolidated  Corporate  Tax  Base  and  on  Plastic 
packaging  waste,  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 an entry requested pursuant to the first and second subparagraphs. 

The Commission shall inform the Member States well in advance, and no later than six weeks 
before an entry requested pursuant to the second subparagraph, of its intention to request such 
an entry. 

16 

17 

Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 
establishing  rules  for  direct  payments  to  farmers  under  support  schemes  within  the  framework  of  the 
common  agricultural  policy  and  repealing  Council  Regulation  (EC)  No  637/2008  and  Council 
Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608). 
Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 
laying  down  common  provisions  on  the  European  Regional  Development  Fund,  the  European  Social 
Fund,  the  Cohesion  Fund,  the  European  Agricultural  Fund  for  Rural  Development  and  the  European 
Maritime  and  Fisheries  Fund  and  laying  down  general  provisions  on  the  European  Regional 
Development  Fund,  the  European  Social  Fund,  the  Cohesion  Fund  and  the  European  Maritime  and 
Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320). 

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Paragraph  4  of  Article  11,  concerning  the  amount  to  be  entered  in  January  each  year,  and 
paragraph  5  of  Article  11,  applicable  if  the  budget  has  not  been  finally  adopted  before  the 
beginning of the financial year, shall apply to these advance entries. 

Article 15 

Interest on amounts made available belatedly 

1. 
Any  delay  in  making  the  entry  of  the  Own  Resource  based  on  the  European  Union 
Emissions  Trading  System  in  the  account  referred  to  in  Article  9(1)  of  Regulation  (EU, 
Euratom)  No  609/2014  shall  give  rise  to  the  payment  of  interest  by  the  Member  State 
concerned. 

2. 
For the Own Resources based on the Common Consolidated Corporate Tax Base and 
on  Plastic  packaging  waste  that  is  not  recycled,  interest  shall  be  payable  only  in  relation  to 
delays in entering the following amounts: 

(a) 

amounts referred to in Article 11; 

amounts resulting from the calculation referred to in the first paragraph of Article 13, 

(b) 
at the moment specified in the third subparagraph of the second paragraph thereof; 

(c) 

amounts resulting from particular adjustments referred to in Article 13(3); 

(d) 
amounts resulting from failure of a Member State to provide data; the interest on the 
adjustments resulting from the corrections made due to that failure shall be calculated as from 
the first working day of June of the year following that, in which the explicit time limit set by 
the Commission expired. 

3. 

The recovery of amounts of interest below EUR 500 shall be waived. 

Interest shall be levied at the rates and conditions provided for in Article 12(4) and (5) 

4. 
of Regulation (EU, Euratom) No 609/2014. 

For  the  payment  of  interest  referred  to  in  paragraphs  1  and  2  of  this  Article,  Article 

5. 
9(2) and (3) of Regulation (EU, Euratom) No 609/2014 shall apply mutatis mutandis. 

CHAPTER V 

MANAGEMENT OF CASH RESOURCES 

Article 16 

Requirements on management of cash resources and execution of payment orders 

Articles 14 and 15 of Regulation (EU, Euratom) No 609/2014 shall apply mutatis mutandis to 
the  Own  Resources  referred  to  in  Article  2(1)(c),  (d)  and  (e)  of  Decision  20xx/xxxx/EU, 
Euratom.  

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CHAPTER VI 

FINAL PROVISIONS 

Article 17 

Committee procedure 

1. 
The  Commission  shall  be  assisted  by  the  Advisory  Committee  on  Own  Resources 
established by Article 9 of Regulation (EU, Euratom) No 20xx/xxxx. 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 

2. 
shall apply. 

Article 18 

Transitional provisions 

1. 
The Own Resource referred to in Article 2(1)(c) of Decision 20xx/xxxx/EU, Euratom 
shall  be  calculated  and  made  available  as  of  the  date  referred  to  in  the  fifth  paragraph  of 
Article  9  of  that  Decision.  Member  States  shall  provide  the  first  forecast  for  that  Own 
Resource for the first year of application of provisions on the Own Resource by 15 April of 
the preceding year. 

Before  the  last  day  of  the  month  following  the  entry  into  force,  each  Member  State 
2. 
shall provide the Commission with the calculation pursuant to Article 8 for the period from 
January  2021  to  the  month  before  entry  into  force  of  this  Regulation.  For  the  remaining 
months of the year of entry into force of this Regulation and the year that follows, the forecast 
of the amount of the Own Resource referred to in Article 2(1)(d) of Decision 20xx/xxxx/EU, 
Euratom shall be provided by the last day of the month following the entry into force of this 
Regulation. 

Before the last day of the month following the entry into force of this Regulation, each 
3. 
Member State shall provide the Commission with an annual statement with the amount of the 
Own Resource referred to in Article 2(1)(e) of Decision 20xx/xxxx/EU, Euratom for any year 
from  2021  onwards  where  statistical  data  are  available  in  order  to  perform  the  calculation 
referred  to  in  Article  9  of  this  Regulation.  For  the  other  years  until  the  year  following  the 
entry into force the forecast of the amount of the Own Resource referred to in Article 2(1)(e) 
of Decision 20xx/xxxx/EU, Euratom shall be provided by the last day of the month following 
the entry into force of this Regulation. 

Article 19 

Entry into force 

This  Regulation  shall  enter  into  force  on  the  day  of  entry  into  force  of  Decision 
20xx/xxxx/EU, Euratom. 

It shall apply from 1 January 2021.  

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The  provisions  of  this  Regulation  shall  apply  to  the  Own  Resource  based  on  the  Common 
Consolidated Corporate Tax Base as from 1 January of the second year following the date of 
application  of  national  provisions  transposing  the  Council  Directive  on  a  Common 
Consolidated Corporate Tax Base.  

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

Done at Brussels, 

For the Council 
The President 

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LEGISLATIVE FINANCIAL STATEMENT 

1. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE  

1.1.  Title of the proposal/initiative  

1.2.  Policy area(s) concerned in the ABM/ABB structure 

1.3.  Nature of the proposal/initiative  

1.4.  Objective(s)  

1.5.  Grounds for the proposal/initiative  

1.6.  Duration and financial impact  

1.7.  Management mode(s) planned  

2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

2.2.  Management and control system  

2.3.  Measures to prevent fraud and irregularities  

3. 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE  

3.1.  Heading(s)  of  the  multiannual  financial  framework  and  expenditure  budget 
line(s) affected  

3.2.  Estimated impact on expenditure  

3.2.1. Summary of estimated impact on expenditure  

3.2.2. Estimated impact on operational appropriations  

3.2.3. Estimated impact on appropriations of an administrative nature 

3.2.4. Compatibility with the current multiannual financial framework 

3.2.5. Third-party contributions  

3.3.  Estimated impact on revenue

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LEGISLATIVE FINANCIAL STATEMENT 

1. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE  

1.1. 

Title of the proposal/initiative  

Proposal  for  a  Council  Regulation  on  the  methods  and  procedure  for  making 
available  the  Own  Resources  based  on  the  Common  Consolidated  Corporate  Tax 
Base,  on  the  European  Union  Emissions  Trading  System  and  on  Plastic  packaging 
waste that is not recycled, and on the measures to meet cash requirements 

Proposal  for  a  Council  Regulation  laying  down  implementing  measures  for  the 
system of Own Resources of the European Union 

Proposal for a Council Regulation amending Council Regulation (EEC, EURATOM) 
No  1553/89  on  the  definitive  uniform  arrangements  for  the  collection  of  Own 
Resources accruing from Value Added Tax. 
Policy area(s) concerned in the ABM/ABB structure18  

1.2. 

EU budget revenue (Title 1, Own Resources) 

1.3. 

Nature of the proposal/initiative  

 The proposal/initiative relates to a new action  

  The  proposal/initiative 
project/preparatory action19  

relates 

to  a  new  action 

following  a  pilot 

 The proposal/initiative relates to the extension of an existing action  

 The proposal/initiative relates to an action redirected towards a new action  

1.4. 

Objective(s) 

1.4.1.  The  Commission's  multiannual 

strategic  objective(s) 

targeted  by 

the 

proposal/initiative  

Diversification of the revenue side of the EU budget with a basket of Own Resources 
built on complementarities to enhance fiscal coherence, resilience and fairness and to 
finance the the financing gap resulting from the withdrawal of the United Kingdom 
from the Union. 

1.4.2. 

Specific objective(s) and ABM/ABB activity(ies) concerned  

Specific objective No 

Not applicable 

ABM/ABB activity(ies) concerned 

Title 1, Own Resources 

18 
19 

ABM: activity-based management; ABB: activity-based budgeting. 
As referred to in Article 54(2)(a) or (b) of the Financial Regulation. 

EN 

21 

  EN 

 
                                                 
1.4.3.  Expected result(s) and impact 

Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted. 

A basket of new Own Resources will provide fresh revenue to the EU budget, putting 
back  genuine Own Resources in  terms of linking them to  key EU policies  (climate 
change, environmental policy, plastics strategy, circular economy, Single Market) as 
well as financing the the financing gap resulting from the withdrawal of the United 
Kingdom from the Union. 

With  a  basket  of  Own  Resources,  the  composition  of  the  EU  budget  revenue  side 
would be more akin to the structure of national budgets. 

1.4.4. 

Indicators of results and impact  

Specify the indicators for monitoring implementation of the proposal/initiative. 

This  proposal  should  provide  the  framework  for  a  timely  and  correct  making 
available  to  the  EU  budget  of  standard  rate  Value  Added  Tax  (VAT),  Common 
Consolidated  Corporate  Tax  Base  (CCCTB),  Emissions  Trading  System  (ETS)  and 
Plastic packaging waste based Own Resources. 

1.5. 

Grounds for the proposal/initiative  

1.5.1.  Requirement(s) to be met in the short or long term  

The  rules  for  making  available  to  the  EU  budget  the  standard  rate  VAT,  CCCTB, 
ETS  and  Plastic  packaging  waste  based  Own  Resources  should  be  agreed  upon  in 
time in order to ensure the timely implementation of the new Own Resources basket. 

1.5.2.  Added value of EU involvement 

Cf. 1.4.3 above. 

1.5.3.  Lessons learned from similar experiences in the past 

These  proposals  are  connected  to  the  Own  Resources  Decision  and  to  Council 
Regulation  609/2014.  Together  they  clarify  the  interaction  between  the  Own 
Resources  provisions  and  the  legislative  acts  on  VAT,  CCCTB,  ETS  and  Plastic 
packaging waste. 

1.5.4.  Compatibility and possible synergy with other appropriate instruments 

Not applicable 

EN 

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1.6. 

Duration and financial impact  

 Proposal/initiative of limited duration  

–    Proposal/initiative in effect from [DD/MM]YYYY to [DD/MM]YYYY  

–    Financial impact from YYYY to YYYY  

 Proposal/initiative of unlimited duration 

–  Implementation with a start-up period from 1/1/2020 to 31/12/2020, 

–  followed by full-scale operation from 1/1/2021. 

1.7.  Management mode(s) planned20  

 Direct management by the Commission 

–   by its departments, including by its staff in the Union delegations;  

–    by the executive agencies  

 Shared management with the Member States  

 Indirect management by entrusting budget implementation tasks to: 

–   third countries or the bodies they have designated; 

–   international organisations and their agencies (to be specified); 

–  the EIB and the European Investment Fund; 

–   bodies referred to in Articles 208 and 209 of the Financial Regulation; 

–   public law bodies; 

–   bodies governed by private law with a public service mission to the extent that 

they provide adequate financial guarantees; 

–   bodies governed by the private law of a Member State that are entrusted with 
the  implementation  of  a  public-private  partnership  and  that  provide  adequate 
financial guarantees; 

–    persons  entrusted  with  the  implementation  of  specific  actions  in  the  CFSP 

pursuant to Title V of the TEU, and identified in the relevant basic act. 

– 

If more than one management mode is indicated, please provide details in the ‘Comments’ section. 

Comments  

Not applicable

20 

Details  of  management  modes  and  references  to  the  Financial  Regulation  may  be  found  on  the 
BudgWeb site: http://www.cc.cec/budg/man/budgmanag/budgmanag_en.html 

EN 

23 

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2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

Specify frequency and conditions. 

The provisions for the monitoring and reporting in relation to making available the 
standard rate VAT, CCCTB, ETS and Plastic packaging waste based Own Resources 
can be found in the the Proposal for a Council Regulation laying down implementing 
measures for the system of Own Resources of the European Union. 

2.2.  Management and control system  

2.2.1.  Risk(s) identified  

The  main  potential  risks  include:  the  incorrect  establishment  of  the  standard  rate 
VAT, CCCTB, ETS and Plastic packaging waste based Own Resources, the incorrect 
entry  in  the  accounts,  the  late  making  available  of  the  resource,  and  accounting 
errors. 

2.2.2. 

Information concerning the internal control system set up 

Control  methods  are  envisaged  in  the  proposal  which  also  includes  specific 
provisions on administrative cooperation and comitology procedures. 

2.2.3.  Estimate of the costs and benefits of the controls and assessment of the expected level 

of risk of error  

Cf. 2.2.1 and 2.2.2 above. 

2.3.  Measures to prevent fraud and irregularities  

Specify existing or envisaged prevention and protection measures. 

Provisions on control and supervision for the calculation  of the standard rate VAT, 
CCCTB, ETS and Plastic packaging waste based Own Resources are included in the 
accompanying Council Regulations 

EN 

24 

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3. 

3.1. 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE  

Heading(s)  of  the  multiannual  financial  framework  and  expenditure  budget 
line(s) affected  

Not  applicable.  The  proposed  new  Own  Resources  should  not  lead  to  additional 
human resources requirements. 

3.2. 

Estimated impact on revenue  

–    The proposal/initiative has no financial impact on revenue. 

–    The proposal/initiative has the following financial impact: 

– 

– 

 

 

on Own Resources  

on miscellaneous revenue  

EUR billion (current prices) 

Budget revenue line: 

Appropriat
ions 
available 
for the 
current 
financial 
year 

Year 
2021 

Year 
2022 

Year 
2023 

Year 
2024 

Year 
2025 

Year 
2026 

Year 
2027 

GNI-based Own Resource 

102.7 

101.5 

104.7 

101.2 

102.6 

104.0 

105.5 

107.0 

Traditional Own Resource 

VAT-based Own Resource 

CCCTB-based Own Resource 

ETS-based Own Resource 

Plastic-based Own Resource 

22.8 

17.2 

- 

- 

- 

24.0 

22.4 

- 

3.0 

6.6 

24.7 

23.1 

- 

3.0 

6.6 

25.5 

23.8 

15.3 

3.0 

6.6 

26.4 

24.6 

15.8 

3.0 

6.7 

27.2 

25.4 

16.4 

3.0 

6.7 

28.1 

26.3 

16.9 

3.0 

6.7 

28.9 

27.1 

17.5 

3.0 

6.6 

For miscellaneous ‘assigned’ revenue, specify the budget expenditure line(s) affected. 

Not applicable 

Specify the method for calculating the impact on revenue. 

Cfr.  Calculation  method  of  each  Own  Resource  in  the  'Commission  staff  working 
document. Financing the EU budget: report on the operation of the Own Resources 
system' (SWD(2018) 172): 

Standard rate VAT Own Resource  p. 22 

CCCTB Own Resource 

p. 25 

ETS Own Resource  p. 27 

Plastic packaging waste Own Resource 

p. 28 

EN 

25 

  EN