Proposal for a COUNCIL REGULATION on the methods and procedure for making available own resources based on the Emissions Trading System, the Carbon Border Adjustment Mechanism and reallocated profits and on the measures to meet cash requirements
Date: 2022-03-14
Institutions: Directorate-General for Budget, European Commission
Subjects: EU Emissions Trading Scheme, EU Member State, EU budget, EU control, budgetary control, carbon neutrality, financial control, own resources

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   EUROPEAN COMMISSION  Brussels, 14.3.2022  COM(2022) 101 final 2022/0071 (NLE)  Proposal for a COUNCIL REGULATION on the methods and procedure for making available own resources based on the Emissions Trading System, the Carbon Border Adjustment Mechanism and reallocated profits and on the measures to meet cash requirements  
 
EXPLANATORY MEMORANDUM 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

The proposal for the amendment of the Own Resources Decision 2020/20531 adopted on 22 
December 20212 adds three new own resources to the EU budget. These proposed new own 
resources  will  be  based  on  the  EU  Emissions  Trading  Scheme  for  greenhouse  gas  emission 
allowances, the Carbon Border Adjustment Mechanism and include a national contribution to 
the  EU  budget  based  on  the  share  of  residual  profits  of  multinational  enterprises,  as 
reallocated  to  Member  States  pursuant  to  the  Council  Directive  on  implementation  of  the 
global agreement on re-allocation of taxing rights the Commission will table in the course of 
2022 (“reallocated profits”).   

This  proposal  adds  the  practical  arrangements,  the  proportionate  and  necessary  control, 
supervision  and  review  measures  for  the  additional  new  own  resources  proposed  in  the 
amended Own Resources Decision. It is complemented, in accordance with Article 311(4) of 
the Treaty on the Functioning of the European Union, by regulations determining the control 
and supervision of the own resources.  

The making available provisions for all own resources should be merged once the agreement 
on  this  Regulation  is  reached  in  order  to  avoid  the  parallel  existence  of  several  making 
available regulations and to ensure legal coherence in line with the Union’s Better Regulation 
agenda. 

Consistency with existing policy provisions in the policy area 

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  9  of  the  Own  Resources  Decision 
(Decision (EU, Euratom) 2020/2053). It complements the Making Available Regulation (EU, 
Euratom) No 609/2014  for Traditional Own Resources, the Own Resources based on Value 
Added  Tax  and  Gross  National  Income3  and  the  Making  Available  Regulation  for  plastics,  
Regulation (EU, Euratom) 2021/7704. Finally, it is connected to the Regulation laying down 
implementing  measures  for  the  system  of  Own  Resources,  the  current  Regulation  (EU, 
Euratom) No 768/2021 as amended5. 

Consistency with other Union policies 

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Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of 
the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1-10) 
COM(2021) 570. 
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. 39-52). 
Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 on the calculation of the own resource 
based  on  plastic  packaging  waste  that  is  not  recycled,  on  the  methods  and  procedure  for  making 
available that own resource, on the measures to meet cash requirements, and on certain aspects of the 
own resource based on gross national income (OJ L 165, 11.5.2021, p 15-24). 
Council Regulation (EU, Euratom) 2021/768 of 30 April 2021 laying down implementing measures for 
the system of own resources of the European Union 

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Given the nature of own resources, their management relies on the correct application of other 
Union policies:  

(1)  Traditional Own Resources are linked to the customs union; 

(2)  Own resource based on Value Added Tax are linked to the internal market;  

(3)  Own  resources  based  on  the  European  Union  Emissions  Trading  System  and 
Carbon Border Adjustment Mechanism and Plastic packaging waste are linked 
to policies on the environment and climate action; 

(4)  Own  Resource  based  on  reallocated  profits  will  be  linked  to    the  internal 

market once transposed into Union law. 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The legal basis for this proposal is Article 322(2) TFEU.  

• 

Subsidiarity (for non-exclusive competence)  

Not applicable.  

• 

Proportionality 

The  scope  of  the  proposal  is  to  enhance  predictability  for  Member  States  in  the  making 
available of own resources to the EU budget and to enact procedures for dispute resolution. 
The proposal is consistent with the principle of proportionality because it does not go beyond 
what is necessary and is proportionate to achieve this objective satisfactorily.  

Choice of the instrument 

• 
Article  322(2)  TFEU  does  not  specify  the  instrument  to  be  used6.  However,  Article  9(3)  of 
Council  Decision  (EU,  Euratom)  2020/2053  requires  Member  States  to  make  the  resources 
available  to  the  Commission  ‘in  accordance  with  regulations’  adopted  under  Article  322(2) 
TFEU.  Additionally,  the  Regulation  (EU,  Euratom)  No  609/2014  for  Traditional  Own 
Resources and the Own Resources based on Value Added Tax and Gross National Income7; 
and  (ii)  the  Making  Available  Regulation  for  the  new  Own  Resources  based  on  the  Plastic 
packaging waste 770/20218 took the form of regulations.  

CONTENT OF THE PROPOSAL 

The Commission proposal may be summarised as follows: 

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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.’  
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). 
Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 on the calculation of the own resource 
based  on  plastic  packaging  waste  that  is  not  recycled,  on  the  methods  and  procedure  for  making 
available that own resource, on the measures to meet cash requirements, and on certain aspects of the 
own resource based on gross national income, (OJ L 165, 11.5.2021, p 15). 

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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, and provisions 
for  the  own  resources  based  on  the  Carbon  Border  Adjustment  Mechanism  and  the  own 
resource based on reallocated profits.  

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 Own Resources Decision, as amended, 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 resource 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 emissions 
trading, Carbon Border Adjustment Mechanism and reallocated profits.  

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  address  the  making  available  of  the  EU  Emissions  Trading  System  own 
resource.  Articles  13  and  14  cover  the  making  available  of  the  Carbon  Border  Adjutsment 
Mechanism  own  resource.  Article  15  and  16  cover  the  making  available  of  the  reallocated 
profits–based own resource. 

Article 17 refers to interest on amounts made available belatedly. 

Chapter V ‘Payments under Reservation and Review Procedure’  

Article  18  provides  the  possibility  for  Member  States  to  make  available  under  reservation 
amounts  related  to  corrections  and  adjustments  to  the  own  resources  based  on  the  Carbon 
Border Adjustment Mechanism and the reallocated profits. 

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Article 19 introduces a review procedure in case of manifest disagreement between a Member 
State and the Commission concerning corrections and adjustments to the own resources based 
on the Carbon Border Adjustment Mechanism and on reallocated profits. This new procedure 
provides for clear deadlines and obligations for both the Member States and the Commission. 
It ensures a constructive dialogue on the disputed amounts in question and aims to facilitate 
reaching an agreement between both sides.  

Chapter VI ‘Management of cash resources’ 

Article 20 ‘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 21 of the proposal,  ‘Committee procedure’, provides for implementing powers to  be 
conferred on the Commission in accordance with Regulation (EU) No 182/2011. 

Article 22 of the proposal, ‘entry into force’, states that the Regulation will enter into force at 
the same time as the amended Own Resources Decision.  

The Regulation will apply retroactively from 1 January 2023 for the own resources based on 
Article 10 and 3d of the European Union Emissions Trading System (stationary and aviation). 
As regards the new Emissions Trading System covering building and road transport, it shall 
apply  from  the first day  following the last day of the period for transposing  Directive (EU) 
[XXX] amending Directive 2003/87/EC.  

As regards the Carbon Border Adjustment Mechanism, this regulation shall apply as from the 
day of the entry into application of this sectoral regulation.  

As regards the reallocated profits-based own resource, it shall apply from the first day of the 
date  of  application  of  the  period  starting  after  the  last  day  of  the  period  for  transposing  the 
[Directive on the implementation of the global agreement on re-allocation of taxing rights] or 
to the day of the entry into force and effect of the Multilateral Convention, whichever is the 
later. 

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2022/0071 (NLE) 

Proposal for a 

COUNCIL REGULATION 

on the methods and procedure for making available own resources based on the 
Emissions Trading System, the Carbon Border Adjustment Mechanism and reallocated 
profits 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 Parliament9,  
Having regard to the opinion of the European Court of Auditors10, 

Whereas: 

(1) 

Council  Decision  (EU,  Euratom)  2020/205311,  as  amended  by  Council  Decision 
[XXX]12, introduces as new own resources the emissions trading system ('Emissions 
Trading  System-based  own  resource'),  established  by  Directive  2003/87/EC  of  the 
European  Parliament  and  of  the  Council13,  the  Carbon  Border  Adjustment 
Mechanism 
resource'), 
('Carbon  Border  Adjustment  Mechanism-based  own 
established  by  Regulation  (EU)  [XXX]  of  the  European  Parliament  and  of  the 
Council14  and  a  share  of  residual  profits  of  the  largest  and  most  profitable 
multinational  enterprises  reallocated  to  Member  States  ('reallocated  profits-based 
own resource'), established by [Directive on implementation of the global agreement 
on  re-allocation  of  taxing  rights]15.  The  Emissions  Trading  System-based  own 
resource,  the  Carbon  Border  Adjustment  Mechanism-based  own  resource  and  the 
reallocated  profits-based  own  resource  (all  hereinafter  referred  to  as  ‘new  own 
resources’)  should  also  be  made  available  to  the  Union  on  the  best  possible 

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12 

13 

14 

15 

OJ C […], […], p. […].  
OJ C […], […], p. […]. 
Council Decision (EU, Euratom) 2020/2053 of 14 December 2020  on the system of own resources of 
the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p.1).  
Proposal for a Council Decision  amending  Decision (EU,  Euratom) 2020/2053 on the  system of own 
resources of the European Union (OJ L […], […], p. […]).  
Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a 
scheme  for greenhouse  gas emission allowance trading  within the  Community and amending Council 
Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32). 
Regulation  (EU)  [XXX]  of  the  European  Parliament  and  of  the  Council  establishing  a  carbon  border 
adjustment mechanism (OJ L […], […], p. […]). 
[Directive (EU) XXX on implementation of the global agreement on re-allocation of taxing rights]. 

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(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

conditions  and,  accordingly,  rules  should  be  laid  down  for  the  Member  States  to 
make available those own resources to the Commission. 
Council  Regulation  (EU,  Euratom)  No  609/201416  contains  provisions  on  making 
own resources available to the Commission and on administrative arrangements that 
are common to other own resources. Similar provisions should be laid down, where 
appropriate, to new own resources. 

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 ensure the transmission to the Commission of periodical statements of 
own resources. 

The  calculation  of  the  applicable  rate  of  the  own  resource  based  on  gross  national 
income  (GNI)  should  be  done  after  adding  the  revenue  from  all  the  other  own 
resources  referred  to  in  Council  (EU,  Euratom)  Decision  2020/2053  from  the 
financial  contributions  to  supplementary  research  and  technological  development 
programmes and from other revenues. 

In order to reduce the administrative burden for Member States and the Commission 
to make available the Emissions Trading System-based own resource, Member States 
should ensure that a share of the payment, arising from the auctioning of allowances 
by auction platforms pursuant to Commission Regulation (EU) No 1031/201017, are 
made  available  to  the  Commission  through  transfers  from  the  clearing  systems  or 
settlement systems connected to those platforms.  

It  needs  to  be  ensured  that  a  share  of  the  revenues  from  allowances  that  have  not 
been auctioned are made available to the Commission. Where Member States decide 
not  to  auction  allowances,  the  Commission  should  calculate  the  corresponding 
amounts. Those amounts should be called by the Commission and made available by 
Member States on a monthly basis in the current financial year.   

The impact of the solidarity adjustment mechanism needs to be taken into account. 
For the Emissions Trading System-based own resource, a maximum contribution or a 
minimum  contribution  may  apply  to  Member  States.  The  relevant  positive  or 
negative  impact  should  be  included  in  the  amounts  called  by  the  Commission  and 
made available by Member States on a monthly basis. 

In  order  to  take  into  account  the  implementation  cycle  of  the  Carbon  Border 
Adjustment  Mechanism,  the  Carbon  Border  Adjustment  Mechanism-based  own 
resource  should  be  made  available  annually  by  entering  in  February  of  the  second 
year  following  the  current  year  the  amounts  due  in  the  account  opened  for  this 
purpose pursuant to Regulation (EU, Euratom) No 609/2014.  

(9) 

The reallocated profits-based own resource should be made available monthly in the 
year following the year in which each Member State sent its annual statement of the 

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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). 
Commission  Regulation (EU) No 1031/2010 of 12 November 2010 on the timing, administration and 
other aspects of auctioning of greenhouse gas emission allowances pursuant to Directive 2003/87/EC of 
the  European  Parliament  and  of  the  Council  establishing  a  scheme  for  greenhouse  gas  emission 
allowances trading within the Community Text with EEA relevance, (OJ L 302, 18.11.2010, p. 1). 

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(10) 

(11) 

(12) 

(13) 

(14) 

(15) 

(16) 

amounts  of  residual  profits  reallocated  to  them,  as  declared  by  the  multinational 
enterprises in scope of the [Directive on implementation of the global agreement on 
re-allocation of taxing rights.]   

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 allow for the interruption of the period for which interest accrues, in the 
case of a disagreement between the Members States and the Commission as regards 
corrections  and  adjustments  for  the  Carbon  Border  Adjustment  Mechanism-based 
own resource and reallocated profits-based own resource, provisions should also be 
introduced  to  reflect  the  current  practice  of  payments  under  reservation  concerning 
amounts  of  own  resources  due  to  the  budget  of  the  Union,  which  opens  the 
possibility for the Member States to initiate an action for unjust enrichment against 
the  Commission  in  accordance  with  Article  268  and  Article  340(2)  TFEU.  A 
payment  made under  reservation should however remain  exceptional. The case-law 
of the Court of Justice of the European Union on Articles 258 to 260 TFEU remains 
fully applicable.   

In the case of a disagreement between Member States and the Commission as regards 
corrections  and  adjustments  for  the  Carbon  Border  Adjustment  Mechanism-based 
own resource and reallocated profits-based own resource, a review procedure should 
be introduced to improve transparency and ensure an efficient dispute settlement.  

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 through the relevant committee. 

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  own  resources’  statements.  Those  powers  should  be  exercised  in 
accordance  with  Regulation  (EU)  No  182/2011  of  the  European  Parliament  and  of 
the Council18. 

The  advisory  procedure  should  be  used  for  the  adoption  of  implementing  acts 
establishing  forms  for  the  own  resources’  statements  given  the  technical  nature  of 
those acts.  

For reasons of consistency, this Regulation should enter into force on the same day 
as Council Decision 20xx/xxxx/EU, Euratom and should apply from 1 January 2023. 
Article  2(3),  Article  5(5)  and  Articles  9,  15  and  16  should  apply  from  the  date  of 
application  of  the  [Directive  on  implementation  of  the  global  agreement  on  re-
allocation  of  taxing  rights]  or  the  day  of  the  entry  into  force  and  effect  of  the 
Multilateral Convention, whichever is the later,  

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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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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), point (e), ('Emissions Trading System-
based  own  resource'),  in  Article  2(1),  point  (f),  ('Carbon  Border  Adjustment  Mechanism-
based own resource') and in Article 2(1), point (g), ('reallocated profits-based own resource') 
of Decision (EU, Euratom) 2020/2053,  on the measures to  meet  cash  requirements and sets 
the calculation of the applicable rate of the own resource referred to in Article 2(1), point (d), 
('GNI-based own resource') of that Decision.  

Article 2 

Conservation of supporting documents 

1. 
Member  States  shall  take  all  appropriate  measures  to  ensure  that  supporting 
documents concerning the establishment, calculation and making available of the Emissions 
Trading  System-based  own  resource  are  kept  for  at  least  three  calendar  years  following  the 
end of the financial year in relation to which the own resources are made  available, or three 
years  following  the  termination  of  the  relationship  with  an  auction  platform,  whichever  is 
longer. These documents shall include the following:  

reports referred to in Article 10(4), last subparagraph, of Directive 2003/87/EC 

(a) 
of the European Parliament and of the Council1; 

documents containing information on auction results as set out in Article 61 of 

(b) 
Commission Regulation No 1031/2010. 

Member  States  shall  keep  supporting  documents  concerning  the  calculation  and  making 
available  of  the  Carbon  Border  Adjustment  Mechanism-based  own  resource  and  the 
reallocated profits-based own resource until 31 July of the fifth  year following the financial 
year in relation to which the own resources are made available. 

2. 
The  time  limits  provided  for  in  paragraph  1  shall  be  interrupted  if  the  control  and 
supervision measures referred to in Article 2 of Council Regulation (EU, Euratom) 2021/7682 
of the supporting documents referred to in paragraph 1 shows that a correction or adjustment 
is required. 

3. 
Where  a  dispute  between  a  Member  State  and  the  Commission  concerning  the 
obligation  to  make  available  a  certain  amount  of  the  Emissions  Trading  System-based, 

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Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a 
scheme  for  greenhouse  gas emission allowance trading  within the  Community and amending Council 
Directive 96/61/EC (OJ L 275, p. 32). 
Council Regulation (EU, Euratom) 2021/768 of 30 April 2021 laying down implementing measures for 
the  system  of  own  resources  of  the  European  Union  and  repealing  Regulation  (EU,  Euratom)  No 
608/2014 (OJ L 165, 11.5.2021, p. 1). 

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Carbon Border Adjustment Mechanism-based and reallocated profits-based own resources is 
settled by mutual agreement or by a decision of the Court of Justice of the European Union, 
the Member State shall transmit the supporting documents necessary for the financial follow-
up to the Commission within two months after that settlement. 

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  establishing, 
calculating, collecting, making available and controlling the Emissions Trading 
System-based,  Carbon  Border  Adjustment  Mechanism-based  and 
the 
reallocated profits-based 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  establishment, 
the calculation or collection, making available and control by the Commission 
of 
the  Emissions  Trading  System-based,  Carbon  Border  Adjustment 
Mechanism-based and reallocated profits-based own resources; 

the  precise  title  of  all  administrative  and  accounting  records  in  which  the 
Emissions  Trading  System-based,  Carbon  Border  Adjustment  Mechanism-
based  and  reallocated  profits-based  own  resources  are  entered,  in  particular 
those used for drawing up the accounts provided for in Article 5. 

Member  States  shall  inform  the  Commission  immediately  of  any  change  in  the  names  or 
provisions referred to in the first subparagraph. 

The  Commission  shall,  at  the  request  of  the  Member  State  having  provided  the 

2. 
information, transmit to all Member States the information referred to in paragraph 1. 

Article 4 

Effects on the GNI-based own resource  

For  the  purposes  of  setting  the  uniform  rate  referred  to  in  Article  5  of  Regulation  (EU, 
Euratom)  No  609/2014,  the  revenue  referred  to  in  Article  2(1),  points  (e),  (f)  and  (g),  of 
Decision (EU, Euratom) 2020/2053 shall be added to the revenue referred to in Article 2(1), 
points  (a),  (b)  and  (c),  of  that  Decision  in  order  to  calculate  the  part  of  the  budget  to  be 
covered by the GNI-based own resource. 

CHAPTER II 

ACCOUNTS FOR OWN RESOURCES 

Article 5 

Entry in the accounts and reporting  

1. 
The accounts for own resources referred to in Article 6 of Regulation (EU, Euratom) 
No  609/2014  shall  be  used  for  the  purposes  of  Emissions  Trading  System-based,  Carbon 
Border Adjustment Mechanism-based and reallocated profits based own 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  amounts  from  the  Emissions  Trading  System-based  own  resource  calculated  in 
accordance with Article 7(1) for a given month shall be entered in the accounts at the latest on 
the first working day of the second month following the month in which the entitlement was 
established. 

Member States shall make sure that the Commission receives a monthly  statement from the 
platform on these amounts at the latest at the same date as the entering in the accounts.  

The twelfths of the Emissions Trading System-based own resource referred to in Article 11(2) 
shall  be  entered  in  the  accounts  on  the  first  working  day  of  each  month.  The  result  of  the 
calculation  referred  to  in  Article  12  shall  be  entered  in  the  accounts  annually  on  the  first 
working  day  of  March  of  the  year  following  that  in  which  the  Commission  informed  the 
Member States of the amounts resulting from the calculation.   

4.  
By 31 July of each year, each Member State shall send to the Commission an annual 
statement  with  the  total  amounts  of  the  Carbon  Border  Adjustment  Mechanism-based  own 
resources  calculated  in  accordance  with  Article  8,  including  corrections  and  adjustments 
calculated in accordance with Article 14. 

The amounts from the Carbon Border Adjustment Mechanism-based own resources shall be 
entered in  the accounts  annually on the first  working day of February of the  year following 
the year in which each Member State sent its annual statement. 

5. 
Each  Member  State  shall  send  to  the  Commission  by  31  July  of  the  second  year 
following  the  reporting  year  an  annual  statement  with  the  amounts  of  residual  profits 
reallocated to them as declared by the multinational enterprises in scope of the [Directive on 
implementation  of  the  global  agreement  on  re-allocation  of  taxing  rights],  calculated  in 
accordance  with  Article  15,  including  corrections  and  adjustments  calculated  in  accordance 
with Article 16. 

The twelfths  of the  reallocated profits-based own resource for  a  given  month,  referred to  in 
Article 15, shall be entered in the accounts on the first working day of each month, in the year 
following the year in which each Member State sent its annual statement.  

6. 
The  Commission  may  adopt  implementing  acts  to  establish  forms  for  the  own 
resources’  statements  referred  to  in  paragraphs  3  to  5.  Those  implementing  acts  shall  be 
adopted in accordance with the advisory procedure referred to in Article 21(2). 

Article 6 

Accounting corrections for the Emissions Trading System own resource based on 
auction revenues  

For the Emissions Trading System-based own resource referred to in Article 2(1), point (e)(1) 
of Decision (EU, Euratom ) 2020/2053, any correction to the monthly statements referred to 
in Article 5(3), second subparagraph, may only be made for a given year until 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.   

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CHAPTER III 

CALCULATION OF OWN RESOURCES 

Article 7 

Calculation of the Emissions Trading System own resource  

1.   Member  States  shall  make  sure  that  the  Emissions  Trading  System-based  own 
resource  referred  to  in  Article  2(1),  point  (e)(1),  of  Decision  (EU,  Euratom)  2020/2053  is 
calculated  by  the  auction  platform  by  applying  the  uniform  rate  determined  in  Article  2(1), 
point  (e)  of  that  Decision  to  the  number  of  allowances  auctioned  multiplied  by  the  auction 
clearing price referred to in Article 7 of Regulation (EU) No 1031/2010.  

For  the  purposes  of  this  Regulation,  the  Union’s  entitlement  to  the  Emissions  Trading 
System-based  own  resource  referred  to  in  Article  2(1),  point  (e)(1),  of  Decision  (EU, 
Euratom)  2020/2053  shall  be  established  on  the  day  the  allowances  were  auctioned  on  the 
basis of the auction clearing price of that day established pursuant to Article 7 of Regulation 
(EU) No 1031/2010. 

2.  
The Commission shall calculate the amount referred to in Article 2(1), point (e)(2), of 
Decision (EU, Euratom) 2020/2053 by applying the uniform rate  referred to in Article 2(1), 
point (e), of that Decision to the annual amount of the following allowances, multiplied by the 
annual average price of allowances referred to in Article 7 of Regulation (EU) No 1031/2010 
on the platform selected in accordance to Article 26 of that Regulation:  

(a) 

(b) 

(c) 

allowances freely allocated pursuant Article 10c of Directive 2003/87/EC; 

allowances  cancelled  pursuant  to  Article  6(1)  of  Regulation  (EU)  2018/842  of  the 
European Parliament and of the Council3; 

allowances referred to in Article 10d(4) of Directive 2003/87/EC used for auctioning 
for the Modernisation Fund referred to in Article 10d(3) of that Directive.   

The  amount  calculated  in  accordance  with  the  first  subparagraph  shall  be  weighted  by  the 
volume of each auction.  

3.  
The  Commission  shall  calculate  the  amount  referred  to  in  Article  2(2a)  of  Decision 
(EU, Euratom) 2020/2053. The calculations shall be made until the financial year 2030 on the 
basis of the figures relating to the following: 

(a) 

3 

4 

aggregate  GNI  at  market  prices  of  the  second  year  preceding  the  relevant  financial 
year  (n-2)  as  transmitted  by  the  Member  States  to  the  Commission    in  the  current 
financial  year  pursuant  to  Article  2  of  Regulation  (EU)  2019/516  of  the  European 
Parliament and of the Council4; 

Regulation (EU) 2018/842 of the European Parliament and of the Council of 30 May 2018 on binding 
annual  greenhouse  gas  emission  reductions  by  Member  States  from  2021  to  2030  contributing  to 
climate  action  to  meet  commitments  under  the  Paris  Agreement  and  amending  Regulation  (EU)  No 
525/2013 (OJ L 156, 19.6.2018, p. 26). 
Regulation  (EU)  2019/516  of  the  European  Parliament  and  of  the  Council  of  19  March  2019  on  the 
harmonisation of gross national income at market prices and repealing Council Directive 89/130/EEC, 
Euratom and Council Regulation (EC, Euratom) No 1287/2003 (GNI Regulation) (OJ L 91, 29.3.2019, 
p. 19). 

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(b) 

Emissions  Trading  System  amounts  corresponding  to  the  revenues  established  in 
accordance with paragraphs 1 and 2. 

4.  
For each of the relevant Member States, the sum of the amount calculated by applying 
the  uniform  rate  of  Article  2(1),  point  (e),  of  Decision  (EU,  Euratom)  2020/2053  to  the 
amounts as referred to in Article 2(1), point (e)(2), of that Decision and the application of the 
mechanism in Article 2(2a) of Decision (EU, Euratom) 2020/2053 shall constitute the ‘total 
adjustment amount’ to the Emissions Trading System-based own resource.    

By  31  May  of  each  year,  the  Commission  shall  transmit  an  estimate  of  the  total 
5.  
adjustment amount referred to in paragraph 4 for the following financial year to the Member 
States.  

6.  
The Commission shall, before the end of May of the following financial year, make an 
updated estimate of the total adjustment amounts referred to in paragraph 4, based on the data 
at its disposal at that time. Any appreciable differences in relation to original estimates may 
be entered in a draft amending budget and give rise to readjustments of the twelfths referred 
to in Article 11(2) that have been credited since the beginning of the financial year.  

Article 8 

Calculation of the Carbon Border Adjustment Mechanism-based own resource   

The Carbon Border Adjustment  Mechanism-based own resource shall be calculated through 
the application of the call rate referred to in Article 2(1), point (f), of Decision (EU, Euratom) 
2020/2053 on the following:  

(a) 

(b) 

the price paid by the authorised declarant for the CBAM certificates corresponding to 
the total embedded emissions declared in accordance with Article 6(2), point (c), of 
Regulation  (EU)  [XXX]  of  the  European  Parliament  and  of  the  Council5  for  one 
year, and 

the price paid by the authorised declarant for any cancelled certificates by 30 June of 
the  year  of  the  Carbon  Border  Adjustment  Mechanism  declaration  in  accordance 
with Article 24 of that Regulation. 

 Article 9 

Calculation of the reallocated profits-based own resource   

1.  
The reallocated profits-based own resource to be made available shall be calculated by 
applying the uniform call rate referred to in Article 2(1), point (g), of Decision (EU, Euratom) 
2020/2053  to  the  annual  share  of  residual  profit  of  multinational  enterprises  reallocated  to 
each Member State.  

2.  
The  Commission  shall  calculate  the  amounts  of  the  reallocated  profits-based  own 
resource  for  the  following  year,  on  the  basis  of  the  annual  statements  referred  to  in  Article 
5(5). 

CHAPTER IV 

5 
adjustment mechanism. 

Regulation (EU) [XXX] of the European Parliament and of the Council on the carbon border  

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MAKING AVAILABLE OWN RESOURCES 

Article 10 

Treasury and accounting arrangements 

Article 9 of Regulation (EU, Euratom) No 609/2014 shall apply to the own resources referred 
to in Article 2(1), points (e), (f) and (g), of Decision (EU, Euratom) 2020/2053. 

Article 11 

Making available the Emissions Trading System-based own resource 

1.  
The  Member States  shall  ensure that  the amounts  calculated  pursuant  to  Article  7(1) 
are credited by the clearing systems or settlement systems connected to the auction platforms, 
appointed pursuant to  Articles 26  and 30  of Regulation  (EU)  No 1031/2010,  to the account 
referred  to  in  Article  9(1)  of  Regulation  (EU,  Euratom)  No  609/2014  or  to  another  account 
indicated  by  the  Commission,  in  accordance  with  Article  44  of  Regulation  (EU)  No 
1031/2010 in  a timely manner  and not  later than the first  working day of the second month 
following the month during which the entitlement was established.  

2.  
The total adjustment amounts referred to in Article 7(4) shall be credited on the first 
working day of each month, the amounts being one twelfth of the relevant totals in the budget, 
converted  in  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. Article 10a(2), (4) and (5) of Regulation (EU, Euratom) No 609/2014 shall 
apply to these monthly twelfths. 

Article 12 

1.  

(a) 

(b) 

Emissions Trading System-based own resource – balancing exercise  

For each Member State, the Commission shall calculate:  

the difference between the estimate for the total adjustment amount as referred to in 
Article 7(4), and the result of the calculation of the total adjustment amount on the 
basis of the most recent GNI and emissions trading system data; 

the product of multiplying the total amount resulting from the calculation referred to 
in point (a) by the percentage that the GNI of each Member State represents in the 
GNI of all Member States, as applicable on 15 January to the budget in force for the 
year following that in which the most recent GNI and emissions trading system data 
was supplied. 

The difference between the amounts resulting from the calculations in accordance with 
2.  
paragraph  1  for  each  Member  State  is  the  ‘net  amount’.  The  calculation  of  the  net  amount 
shall be definitive and not subject to any further adjustment. 

For the purposes of the calculation of the net amount, amounts shall be converted between the 
national currency and the euro at the rates of exchange of the last day of quotation of the year 
in  which  the  most  recent  GNI  and  Emissions  Trading  System  data  was  supplied,  the  rates 
being those published in the Official Journal of the European Union, C series. 

The  Commission  shall  inform  the  Member  States  of  the  amounts  resulting  from  the 
calculation  of  the  net  amount  before  1  February  of  the  year  following  the  financial  year  in 
which the most recent GNI and Emissions Trading System data was supplied. Each Member 
State shall enter the net amount in the account referred to in Article 9(1) of Regulation (EU, 

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Euratom) 609/2014 on the first working day of March of the year following that in which the 
Commission informed the Member States of the amounts resulting from the calculation.  

Article 13 

Making available the Carbon Border Adjustment Mechanism-based own resources 

The amounts calculated pursuant to Article 8 for each calendar year shall be credited annually 
on  the  first  working  day  of  February  of  the  year  following  the  year  in  which  each  Member 
State sent its annual statement, converted into national currencies at the rates of exchange of 
the last day of quotation of the calendar year preceding the budget year when the amounts are 
called.  

Article 14 

Corrections or adjustments to the Carbon Border Adjustment Mechanism-based own 
Resources 

1.  
Any  corrections  or  adjustments  applied,  following  inspections  referred  to  in  Article 
2(6b)  of  Regulation  (EU,  Euratom)  2021/768  for  previous  financial  years,  or  for  any  other 
reason,  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.  Member  States  shall  include  those 
corrections, after application of the call rate referred to in Article 2(1), point (f), of Decision 
(EU,  Euratom)  2020/2053,  in  their  next  annual  statement  referred  to  in  Article  5(4).  The 
Commission shall inform the Member State about the amount of the particular adjustment to 
be included in its next annual statement following its on-the-spot inspections.  

2.  
Corrections and adjustments referred to in paragraph 1 shall be made available on the 
first working day of February of the year following the year in which each Member State sent 
its annual statement.  

3.  
No further corrections shall be made to the statements referred to in Article 5(4) after 
31  July  of  the  fifth  year  following  the  financial  year  concerned,  except  on  points  notified 
within this time limit either by the Commission or by the Member State.  

4.  
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 15 

Making available of the reallocated profits-based own resource  

The amounts calculated pursuant to Article 9 for each calendar year shall be credited on the 
first working day of each month, in the year following the year in which each Member State 
sent its annual statement, the amounts being one twelfth of the relevant totals in the budget, 
converted  in  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. Article 10a(2), (4) and (5) of Regulation (EU, Euratom) No 609/2014 shall 
apply to these monthly twelfths. 

Article 16 

Adjustments to the reallocated profits-based own resource 

Any  corrections  or  adjustments  following  inspections  referred  to  in  article  2(6c)  of 
1.  
Regulation  (EU,  Euratom)  2021/768  for  previous  financial  years,  or  for  any  other  reason, 

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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. The Commission shall inform the Member State 
about  the  amount  of  the  particular  adjustment  to  be  included  in  its  next  annual  statement 
referred to in Article 5(5) following its on-the-spot inspections. Member States shall include 
other  corrections,  after  application  of  the  call  rate  referred  to  in  Article  2(1),  point  (g),  of 
Decision (EU, Euratom) 2020/2053/EU, in their next annual statement referred to in Article 
5(5). 

That  particular  adjustment  shall  be  made  available  by  twelfths,  on  the  first  working 
2.  
day of each month, in the year following the year in which each Member State sent its annual 
statement.  

No further corrections shall be made to the statements referred to in Article 5(5) after 
3.  
31  July  of  the  fifth  year  following  the  financial  year  concerned,  except  on  points  notified 
within this time limit either by the Commission or by the Member State.  

The operations referred to in this Article constitute revenue operations in respect of the 
4.  
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 17 

Interest on amounts made available belatedly  

Any  delay  in  making  the  entry  of  the  Emissions  Trading  System-based,  the  Carbon 
1.  
Border  Adjustment  Mechanism-based  and  the  reallocated  profits-based  own  resource  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.  

The recovery of amounts of interest below EUR 1000 shall be waived. 

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

3. 
of Regulation (EU, Euratom) No 609/2014. 

For the payment of interest referred to in paragraphs 1 and 2, Article 9(2) and  (3) of 

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

CHAPTER V  

PAYMENT UNDER RESERVATION AND REVIEW PROCEDURE 

Article 18 

Payment under reservation 

In  the  case  of  a  disagreement  between  a  Member  State  and  the  Commission 
1. 
concerning  corrections  and  adjustments  referred  to  in  Articles  14  and16,  the  Member  State 
may, when making a payment of the contested amount, express reservations as to the position 
of the Commission. 

Member States shall provide information about these reservations, for the amounts related to 
the  Carbon  Border  Adjustment  Mechanism-based  own  resources,  together  with  their  annual 

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statement  referred  to  in  Article  5(4)  and,  for  the  amounts  related  to  the  reallocated  profits-
based own resource, together with their statement referred to in Article 5(5). Member States 
shall notify the lifting of reservations to the Commission as soon as possible. 

If  the  disagreement  referred  to  in  the  first  paragraph  is  resolved  in  favour  of  the  Member 
State,  that  Member  State  shall  be  authorised  by  the  Commission  to  deduct  the  amount  paid 
from its next own resources payment or payments.  

2. 
Entry in the account under Article 9(1) of Regulation (EU, Euratom) No 609/2014 of 
the payment under reservation shall interrupt the period for which interest accrues, as referred 
to in Article 17.  

3. 
By  the  end  of  September  of  each  year,  the  Commission  shall  provide  an  annual 
information  note  showing  the  overview  of  the  total  amount  paid  under  reservation  and  the 
total amount of reservations lifted during the preceding year. 

Article 19 

Review procedure 

1. 
In  the  case  of  a  disagreement  between  a  Member  State  and  the  Commission 
concerning corrections  and adjustments  referred to  in  Articles 14 and 16, the Member State 
may request the Commission to review its assessment within six months from its receipt. Such 
request  shall  provide  reasons  for  the  review  requested,  and  include  the  evidence  and 
supporting documents on which it is based. The request and the ensuing procedure shall not 
change the obligation of the Member States to make available own resources when they are 
due to the budget of the Union.  

Within three months from the receipt of the request provided for in paragraph 1, the 
2. 
Commission  shall  notify  to  the  Member  State  its  comments  on  the  reasons  provided  in  the 
request.  In duly justified cases, the Commission may extend this time limit once by another 
three  months  and  inform  the  Member  State  concerned  accordingly.  Where  the  Commission 
finds it necessary to request additional information, the time limit referred to in paragraph 2 
shall run from the date of receipt of the requested additional information. The Member State 
concerned shall provide the additional information within three months. At the request of the 
Member State concerned, the three month time limit shall be extended once by another three 
months. 

3. 
Where the Member State cannot provide any further relevant information for the 
review procedure, it may notify the Commission thereof. The Commission shall then act 
notify its comments on the basis of the information available. The time limit referred to in 
paragraph 2 shall in that case run from the date of receipt of that notification. 

The  review  procedure  shall  end  at  the  latest  2  years  after  the  Member  State  sent  its 

4. 
request for the review referred to in paragraph 1. 

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CHAPTER VI 

MANAGEMENT OF CASH RESOURCES 

Article 20 

Requirements on management of cash resources and execution of payment orders 

Articles  14  and  15  of  Regulation  (EU,  Euratom)  No  609/2014  shall  apply  to  the  own 
resources referred to in Article 2(1), points (e) to (g), of Decision (EU, Euratom) 2020/2053.  

CHAPTER VII 

FINAL PROVISIONS 

Article 21 

Committee procedure 

The Commission shall be assisted by  a  committee within the meaning of Regulation 

1. 
(EU) No 182/2011. 

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

2. 
shall apply. 

Article 22 

Entry into force and application 

This  Regulation  shall  enter  into  force  on  the  day  of  entry  into  force  of  Decision 
20xx/xxxx/EU,  Euratom  amending  Decision  2020/2053/EU,  Euratom.  It  shall  apply  from  1 
January 2023.  

However,  Article  2(3),  Article  5(5)  and  Articles  9,  15  and  16  shall  apply  from  the  date  of 
application  of  the  [Directive  on  implementation  of  the  global  agreement  on  re-allocation  of 
taxing  rights]  or  the  day  of  the  entry  into  force  and  effect  of  the  Multilateral  Convention, 
whichever is the later. 

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)  

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. Estimated impact on operational appropriations  

3.2.2. Estimated impact on appropriations of an administrative nature 

3.2.3. Compatibility with the current multiannual financial framework  

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  

Council  Regulation  on  the  methods  and  procedure  for  making  available  the  own 
resources based on the  emissions trading system, the carbon border adjustment and 
reallocated profits and on the measures to meet cash requirements 

Council  Regulation  amending  Regulation  (EU,  Euratom)  No  2021/768  of  30  April 
2021  as  regards  implementing  measures  for  new  own  resources  of  the  European 
Union 

1.2. 

Policy area(s) concerned  

EU budget revenue  

1.3. 

Nature of the proposal/initiative  

 a new action  

 a new action following a pilot project/preparatory action19  

 the extension of an existing action  

 a merger or redirection of one or more actions towards another/a new action  

1.4. 

Objective(s) 

1.4.1.  General objective(s) 

These proposals follows-up on the European Council Conclusions of July 2020 and 
the  interinstitutional  agreement  of  December  202020  on  a  roadmap  to  introduce 
sufficient  new  own  resources  with  a  view  to  covering  an  amount  corresponding  to 
the expected expenditure related to the repayment of the European Union Recovery 
Instrument.  The proposal  is  linked to  the  proposal  COM(2021) 570 final  amending 
the Own Resources Decision, adopted on 22 December 2021. 

The proposal will also further embed EU policy priorities in the revenue side of the 
EU budget. 

1.4.2. 

Specific objective(s)  

The proposal COM(2021) 570 final seeks to introduce three new own resources:  

(1)  A  new  own  resource  based  on  the  Emissions  Trading  System  covering  its 
extension maritime and an increased auctioning of allowances in aviation and on the 
new Emissions Trading System covering road transport and building; 

(2)  A new own resource based on a carbon border adjustment mechanism; 

19 
20 

As referred to in Article 58(2)(a) or (b) of the Financial Regulation. 
Interinstitutional  agreement  of  16  December  2020  between  the  European  Parliament,  the  Council  and  the 
Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as 
well  as  on  new  own  resources,  including  a  roadmap  for  the  introduction  of  new  own  resources,  OJ  L  433I, 
22.12.2020, p. 28. 

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(3)  A  new  own  resource  based  on  a  share  of  profits  of  multinational  enterprises 
that are reallocated to EU Member States in the context of the global agreement on 
international taxation (‘OECD/G20 IF Pillar 1’). 

New  own  resources  will  further  align  the  revenue  side  of  the  EU  budget  with  the 
Union’s  policy  priorities.  Firstly,  emissions  know  no  borders,  hence  warranting 
Union  action,  and  therefore  an  appropriate  base  for  EU  own  resources.  Emissions 
trading  and  a  Carbon  Border  Adjustment  Mechanism  are  EU-wide  instruments 
serving the common objective to reduce greenhouse gas emissions at the least cost, 
by  capping  emissions  and  providing  a  carbon  price  signal.  Secondly,  the  global 
agreement  on  the  reallocation  of  taxing  rights  will  be  implemented  in  the  EU 
respecting the specificities of the Single Market. As a result, this too will constitute a 
European base for an own resource. 

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1.4.3.  Expected result(s) and impact 

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

New own resources should ensure that the expenditure from the Union budget related 
to  the  repayment  of  the  European  Union  Recovery  Instrument  will  not  lead  to  an 
undue  reduction  in  programme  expenditure  or  investment  instruments  under  the 
multiannual  financial  framework.  At  the  same  time,  they  will  also  mitigate  the 
increases in the gross national income-based own resource for the Member States.  

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 revenues from emissions trading and the carbon border 
adjustment mechanism. It will also include the making available of the own resource 
based on the share of residual profits of the largest and most profitable multinational 
enterprises, reallocated to EU Member States. 

1.5. 

Grounds for the proposal/initiative  

1.5.1. 

1.5.1. Requirement(s)  to  be  met  in  the  short  or  long  term  including  a  detailed 
timeline for roll-out of the implementation of the initiative 

The rules for making  available to  the EU budget should be  agreed upon  in  time in 
order to ensure the timely implementation of the new Own Resources basket. 

The  interinsitutional  agreement  included  a  detailed  timeline  for  the  introduction  of 
new  own  resources.  The  Commission  committed  to  make  proposals  on  new  own 
resource by 2021 with a view of their introduction in 2023.  

1.5.2.  Added value of EU involvement 

At the outset of the unprecedented COVID-19 crisis,  the Commission presented an 
ambitious, innovative and exceptional recovery plan to set the Union on the path to a 
sustainable  and  resilient  recovery.  The  European  Union  Recovery  Instrument 
(NextGenerationEU), which was formally approved by the European Parliament and 
the Council on 14 December 2020, mobilises up to EUR 750 billion  to address the 
economic and social damage brought about by the pandemic. Together with the EU’s 
long-term  budget,  the  multiannual  financial  framework,  a  total  of  EUR  1.8  trillion 
are  helping  rebuild  a  post-COVID-19  Europe.  New  own  resources  will  ensure  the 
credibility and sustainability of the European Union Recovery Instrument repayment 
plan. 

1.5.3.  Lessons learned from similar experiences in the past 

These  proposals  are  connected  to  the  amendment  of  the  Own  Resources  Decision. 
Together they clarify the interaction between the Own Resources provisions and the 
legislative acts on emissions trading and the Carbon Border Adjustment Mechanism 
and  the  future  legislative  act  on  implementation  of  the  global  agreement  on  re-
allocation of taxing rights.  

1.5.4.  Compatibility  with  the  Multiannual  Financial  Framework  and  possible  synergies 

with other appropriate instruments 

These  proposals  are  connected  to  the  revision  of  the  Multiannual  Financial 
Framework  Regulation  with  the  aim  of  increasing  the  MFF  ceilings  for  the 

EN 

21 

  EN 

expenditure of the Social Climate Fund and creating an automatic annual adjustment 
repayment  of 
mechanism 
NextGenerationEU under the current Multiannual Financial Framework. 

for  new  own 

to  support 

to  allow 

resources 

1.5.5.  Assessment  of  the  different  available  financing  options,  including  scope  for 

redeployment 

Not applicable. 

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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 1/1/2021 to 31/12/2022, 

–  followed by full-scale operation from 1/1/2023. 

1.7.  Management mode(s) planned  

 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

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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 own 
resource as based on emissions trading, the carbon border adjustment mechanism and 
a  contribution  based  on  residual  profits  of  the  largest  and  most  profitable 
multinational  enterprises,  reallocated  to  EU  Member  States  can  be  found  in  the 
proposal  COM(2022)  …..  for  a  Council  Regulation  amending  Regulation  (EU, 
Euratom) No 2021/768 of 30 April 2021 as regards implementing measures for new 
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  new  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 concerning control and supervision and relevant reporting requirements. 

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

of risk of error  

The  financial  interests  of  the  Union  should  be  protected  through  proportionate 
measures, including the prevention, detection and investigation of irregularities, the 
recovery  of  funds  lost,  wrongly  paid  or  incorrectly  used  and,  where  appropriate, 
administrative and financial penalties implemented by the national authorities and by 
the European Commission Services. 

2.3.  Measures to prevent fraud and irregularities  

Specify existing or envisaged prevention and protection measures. 

Provisions on control and supervision for the calculation on the new own resources 
are included in COM(2022) ….. for a Council Regulation amending Regulation (EU, 
Euratom) No 2021/768 of 30 April 2021 as regards implementing measures for new 
own  resources  of  the  European  Union  and  relevant  sectorial  legislation  for  each  of 
the new proposed own resources 

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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  

  Existing budget lines  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Heading of 
multiannual 
financial 
framework 

Number  

Type of  
expenditure 

Diff./Non-
diff.21 

Contribution  

from 
EFTA 
countries
22 

from 
candidate 
countries23 

from third 
countries 

within the 
meaning of 
Article 21(2)(b) of 
the Financial 
Regulation  

7 

20 01 02 01 

Non-diff. 

NO 

NO 

NO 

NO 

21 
22 
23 

Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations. 
EFTA: European Free Trade Association.  
Candidate countries and, where applicable, potential candidates from the Western Balkans. 

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3.2.  

Estimated financial impact of the proposal on appropriations  

3.2.1 

Summary of estimated impact on operational appropriations  

–    The proposal/initiative does not require the use of operational appropriations  

–    The proposal/initiative requires the use of operational appropriations, as explained below: 

Heading of multiannual financial  
framework  

7 

‘Administrative expenditure’ 

DG: BUDG 

 Human resources  
 Other administrative expenditure  

Year 
2023 

Year 
2024 

Year 
2025 

Year 
2026 

Year 
2027 

TOTAL 

EUR million (to three decimal places) 

0,157 

0,471 

0,628 

0,785 

1,57 

3,611 

TOTAL DG BUDG 

Appropriations  

0,157 

0,471 

0,628 

0,785 

1,57 

3,611 

DG: CLIMA 

 Human resources  

 Other administrative expenditure  

Year 
2023 

Year 
2024 

Year 
2025 

Year 
2026 

Year 
2027 

TOTAL 

0,157 

0,157 

0,157 

0,157 

0,157 

0,785 

TOTAL DG CLIMA 

Appropriations  

0,157 

0,157 

0,157 

0,157 

0,157 

0,785 

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EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DG: TAXUD 

 Human resources  
 Other administrative expenditure  

TOTAL DG TAXUD 

Appropriations  

Year 
2023 

Year 
2024 

Year 
2025 

Year 
2026 

Year 
2027 

TOTAL 

0 

0 

0,043 

0,043 

0,043 

0,043 

0,043 

0,043 

0,043 

0,043 

0,17 

0,17 

TOTAL appropriations 
under HEADING 7 
of the multiannual financial framework  

(Total  commitments  = 
Total payments) 

0,314 

0,672 

0,829 

0,986 

1,177 

4,572 

Year 
2023 

Year 
2024 

Year 
2025 

Year 
2026 

Year 
2027 

TOTAL 

EUR million (to three decimal places) 

TOTAL appropriations  
under HEADINGS 1 to 7 
of the multiannual financial framework  

Commitments 

Payments 

0,314 

0,314 

0,672 

0,672 

0,829 

0,986 

0,829 

0,986 

1,177 

1,177 

4,572 

4,572 

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3.2.2 

Summary of estimated impact on administrative appropriations  

–    The  proposal/initiative  does  not  require  the  use  of  appropriations  of  an 

administrative nature  

–    The proposal/initiative requires the use of appropriations of an administrative 

nature, as explained below: 

EUR million (to three decimal places) 

Year 
2023 

Year 
2024 

Year 
2025 

Year 
2026 

Year 
2027 

TOTAL 

HEADING 7 
of the multiannual 
financial framework 

Human resources  

0,314 

0,672 

0,829 

0,986 

1,177 

4,572 

0,314 

0,672 

0,829 

0,986 

1,177 

4,572 

Other administrative 
expenditure  

Subtotal HEADING 7 
of the multiannual 
financial framework  

Outside HEADING 724 
of the multiannual 
financial framework  

Human resources  

Other expenditure  
of an administrative 
nature 

Subtotal  
outside HEADING 7 
of the multiannual 
financial framework  

TOTAL 

0,314 

0,672 

0,829 

0,986 

1,177 

4,572 

The  appropriations  required  for  human  resources  and  other  expenditure  of  an  administrative  nature  will  be  met  by 
appropriations from the DG that are already assigned to management of the action and/or have been redeployed within the 
DG,  together  if  necessary  with  any  additional  allocation  which  may  be  granted  to  the  managing  DG  under  the  annual 
allocation procedure and in the light of budgetary constraints. 

24 

Technical  and/or  administrative  assistance  and  expenditure  in  support  of  the  implementation  of  EU programmes 
and/or actions (former ‘BA’ lines), indirect research, direct research. 

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3.2.2.1  Estimated requirements of human resources  

–    The proposal/initiative does not require the use of human resources.  

–    The  proposal/initiative  requires  the  use  of  human  resources,  as  explained 

below: 

 Establishment plan posts (officials and temporary staff) 

20 01 02 01 (Headquarters and Commission’s Representation 
Offices) 

20 01 02 03 (Delegations) 

01 01 01 01  (Indirect research) 

 01 01 01 11 (Direct research) 

Other budget lines (specify) 

 External staff (in Full Time Equivalent unit: FTE)25 

20 02 01 (AC, END, INT from the ‘global envelope’) 

20 02 03 (AC, AL, END, INT and JPD in the delegations) 

XX 01  xx yy zz  26 

- at Headquarters 

- in Delegations  

01 01 01 02 (AC, END, INT - Indirect research) 

 01 01 01 12 (AC, END, INT - Direct research) 

Other budget lines (specify) 

TOTAL 

Estimate to be expressed in full time equivalent units 

Year 
2023 

Year 
2024 

Year  
2025 

Year 
 2026 

Year  

2027 

2 

4 

5 

6 

11 

0,5 

0,5 

0,5 

0,5 

2 

4,5 

5,5 

6,5 

11,5 

XX is the policy area or budget title concerned. 

The human resources required will be met by staff from the DG who are already assigned to management of the 
action  and/or  have  been  redeployed  within  the  DG,  together  if  necessary  with  any  additional  allocation  which 
may  be  granted  to  the  managing  DG  under  the  annual  allocation  procedure  and  in  the  light  of  budgetary 
constraints. 

Description of tasks to be carried out: 

Officials and temporary staff 

The new own resources require additional staff for the purpose of forecast, inspection 
and budgeting in DG BUDG, and an additional post for DG CLIMA implementation 
and preparation. 

External staff 

For the purpose of control, additional staff is also needed in DG TAXUD. 

25 

26 

AC=  Contract  Staff;  AL  =  Local  Staff;  END=  Seconded  National  Expert;  INT  =  agency  staff; 
JPD= Junior Professionals in Delegations.  
Sub-ceiling for external staff covered by operational appropriations (former ‘BA’ lines). 

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3.2.3.  Compatibility with the current multiannual financial framework  

The proposal/initiative: 

–    can be fully financed through redeployment within the relevant heading of the 

Multiannual Financial Framework (MFF). 

–    requires use of the unallocated margin under the relevant heading of the MFF 

and/or use of the special instruments as defined in the MFF Regulation. 

–    requires a revision of the MFF. Third-party contributions  

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3.3. 

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 other revenue 

– 

please indicate, if the revenue is assigned to expenditure lines  

Appropriation
s available for 
the current 
financial year 

Budget 
line: 

revenue 

ETS  based  Own 
Resource 

CBAM 
Own Resource 

based 

OECD/G20  Pillar 
One  based  Own 
Resource 

     EUR billion (2018 prices) 

Impact of the proposal/initiative27 

Year 
2023 

4.2 

- 

- 

Year 
2024 

3.0 

- 

- 

Year 
2025 

3.6 

- 

Year 
2026 

13.1 

- 

Year 
2027 

14.4 

- 

2.5-4.0 

2.5-4.0 

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

Not applicable. 

Other  remarks  (e.g.  method/formula  used  for  calculating  the  impact  on  revenue  or  any  other 
information). 

No  own  resources  might  have  an  impact  on  the  GNI  contribution.  Calculations  are 
consistent with the sectoral impact assessments, when applicable. 

27 

As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net 
amounts, i.e. gross amounts after deduction of 20 % for collection costs. 

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