Amended proposal for a COUNCIL REGULATION amending Regulation (EU, Euratom) 2021/768 of 30 April 2021 as regards implementing measures for new own resources of the European Union
Date: 2023-06-20
Institutions: Directorate-General for Budget, European Commission
Subjects: EU Emissions Trading Scheme, EU budget, EU control, adaptation to climate change, budgetary control, carbon neutrality, carry-over of appropriations, financial control, own resources

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   EUROPEAN COMMISSION  Brussels, 20.6.2023  COM(2023) 332 final 2018/0132 (APP)  Amended proposal for a COUNCIL REGULATION amending Regulation (EU, Euratom) 2021/768 of 30 April 2021 as regards implementing measures for new own resources of the European Union  
 
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Objectives of the proposal 

In  December  2021,  the  Commission  proposed  three  new  sources  of  revenues  for  the  EU 
budget1,  namely  a  contribution  from  the  emission  trading  system  (ETS),  from  the  carbon 
border  adjustment  mechanism  (CBAM)  and  an  own  resource  based  on  a  share  of  residual 
profits  from  multinationals  that  will  be  re-allocated  to  EU  Member  States  under  the  recent 
OECD/G20  agreement  (“Pillar  One”)  (the  “own  resources  proposal”).  The  proposal  for  a 
Council  Regulation2  amending  Regulation  (EU,  Euratom)  2021/768  of  30  April  2021  as 
regards  implementing  measures  for  new  own  resources  of  the  European  Union  (‘IMSOR’)3 
lays down the Commission’s control and inspection powers which are necessary to implement 
these three new own resources.  
More than one year later, the Commission amends this “own resources proposal”4 and adds a 
new own resource based on statistical company profits. Proposal COM(2022) 102 final must 
therefore be adjusted to ensure that the Commission has proportionate control and supervision 
powers to ensure this new own resource is correctly implemented.  

Secondly,  in  2023,  the  co-legislators  adopted  the  CBAM  Regulation.  It  vested  the 
Commission  with  additional  control  and  inspection  powers,  as  compared  to  the  initial 
Commission  proposal  of  July  2021.  The  IMSOR  must  be  adjusted  to  take  stock  of  the 
centralised governance provided by the the CBAM Regulation.   

• 

Consistency with existing policy provisions in the policy area 

This  proposal  is  connected  to  the  “Making  Available  Regulations”,  specifically:  (i)  Council 
Regulation (EU, Euratom) No 609/2014 (for traditional own resources and the own resources 
based  on  value  added  tax  and  gross  national  income)5;  and  (ii)  Council  Regulation  (EU, 
Euratom) No 2021/770 (for the own resource based on the plastic packaging waste)6.  

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The legal basis of this proposal is the fourth paragraph of Article 311 TFEU; 

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Proposal for a Council Decision amending Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system 
of own resources of the European Union (COM(2021) 570 final).   
COM(2022) 102 final.  
Council Regulation (EU, Euratom) 2021/768 of 30 April 2021 laying down implementing measures for 
the system of own resources of the European Union. 
COM(2023) 570 final.  
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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• 

Proportionality 

This proposal for a Council Regulation  amending Regulation (EU, Euratom) 2021/768 adds 
the required measures for the new own resources. The inclusion of new own resources in the 
Own  Resources  Decision  calls  for  updated  legislation  that  includes  implementing  measures 
for these new own resources and that improves the existing measures. 

• 

Choice of the instrument 

The choice of a Council Regulation is based directly on the fourth paragraph of Article 311 of 
the TFEU that specifically states ‘The Council, acting by means of regulations (…) shall lay 
down implementing measures for the Union’s own resources system’. 

3. 

• 

CONTENT OF THE AMENDMENT 

Additional  implementing  measures  for  the  statistical  company  profits  own 
resource 

The Commission proposes to calculate the contribution from Member States on the basis of 
the statistical company profits established under the European system of accounts 2010 (ESA 
2010) in application of Regulation (EU) No 549/20137.  

In order to obtain an enhanced assurance on the comparability the data used by the National 
Statitical Institutes to compile the aggregates for the statistical company profits own resource, 
the  Commission  (Eurostat)  will  verify  the  data  sources  and  the  methodology  used  for 
compiling  the  data  enlarging  the  scope  of  the  existing  GNI  verifications.  Therefore,  the 
Commission (Eurostat) needs to be empowered within this regulation to perform the required 
verifications. 

Reviewing the need for control powers in relation to the CBAM own resource 

• 
In  accordance  with  Article  15  and  Article  19  of  the  CBAM  regulation8,  the  Commission 
should  carry  out  risk-based  controls  and  should  review  the  content  of  CBAM  declarations 
accordingly.  The  Commission  may  carry  out  risk-based  controls  on  the  data  and  the 
transactions  recorded  in  the  CBAM  registry  to  ensure  that  there  are  no  irregularities  in  the 
purchase, holding, surrender, re-purchase and cancellation of CBAM certificates.  

Taking stock of the controls now embedded in the sectorial legislation that includes, among 
others, the above mentioned tasks in application of the principle of establishing efficient and 
effective framework no additional on-the-spot checks and inspections are deemed necessary. 
Proposal COM(2022) 102 final is amended accordingly.  

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Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the 
European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1–
727). 
Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing 
a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52). 

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2018/0132 (APP) 

Amended proposal for a 

COUNCIL REGULATION 

amending Regulation (EU, Euratom) 2021/768 of 30 April 2021 as regards implementing 
measures for new own resources of the European Union 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 311, fourth paragraph, thereof, 

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

Having  regard  to  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, 
Euratom1, and in particular Article 10 thereof,  

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national parliaments,  
Having regard to the consent of the European Parliament2, 

Acting in accordance with a special legislative procedure, 

Whereas: 

(1) 

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Council  Decision  (EU,  Euratom)  2020/2053,  as  amended  by  Council  Decision 
XX/XX, introduces as new own resources the Emissions Trading System, established 
by Directive 2003/87/EC of the European Parliament and of the Council3, the Carbon 
Border  Adjustment  Mechanism  established  by  Regulation  (EU)  2023/956  of  the 
European Parliament and of the Council4, a share of residual profit of multinational 
enterprises reallocated to Member States as set out in [Directive on implementation 
of  the  global  agreement  on  re-allocation  of  taxing  rights5]  and  gross  operating 
surplus  as  defined  by  the  European  System  of  Accounts  2010  set  up  by 
Regulation  (EU)  549/20136,  consistent  with  the  GNI  data  provided 
in 
accordance  with  Article  2  of  the  Regulation  (EU)  2019/5167,  and  provided  in 

OJ L 424, 15.12.2020, p.1. 
OJ C , , 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)  2023/956/EC  of  the  European  Parliament  and  of  the  Council  establishing  a  carbon 
border adjustment mechanism (OJ L 130, 16.05.2023, p. 52). 
[Directive (EU) XXX on implementation of the global agreement on re-allocation of taxing rights] 
Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on 
the  European  system  of  national  and  regional  accounts  in  the  European  Union  (OJ  L  174, 
26.6.2014, p. 1) 
Regulation (EU) No 516/2019 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 

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accordance with the control framework provided by the GNI implementing act, 
for  the  sectors  of  non-financial  and  financial  corporations  ('statistical  own 
resource based on company profits'). 

For  the  sake  of  consistency,  it  is  necessary  to  lay  down  implementing  measures 
concerning  control  and  supervision  together  with  relevant  reporting  requirements 
taking  in  consideration  the  controls  and  verifications  performed  by  the  Member 
States also for new own resources. 

As  a  matter  of  efficiency  and  effectiveness,  the  implementing  measures  for  control 
and supervision related to the own resource based on emissions trading should take 
in account the control framework established by the sectorial legislation in particular 
concerning  the  obligations  related  to  the  Emissions  Trading  System  laid  down  in 
Directive 2014/65/EU  of the European Parliament and of the Council  8, Regulation 
(EU)  No  600/2014/EU  of  the  European  Parliament  and  of  the  Council9  and 
Commission Regulation (EU) No 1031/201010. 

As a  matter of efficiency and effectiveness,  the implementing  measures  for the 
control  and  supervision  related  to  the  statistical  own  resource  based  on 
company  profits  should  take  into  account  the  obligation  on  Member  States 
under GNI control framework11. In particular, Member States should provide, 
as part of the GNI inventory, detailed descriptions of the statistical sources and 
methods  used  for  the  compilation  of  annual  sector  accounts,  with  particular 
focus on the gross operating surplus of the sectors of non-financial and financial 
corporations.  Also the  tasks of the expert group referred to in Article 4 of the 
GNI  regulation  (EU)  2019/516  should  be  extended  to  include  advising  the 
Commission on the quality and issuing annual opinions on the appropriateness 
of  the  gross  operating  surplus  of  the  sectors  of  non-financial  and  financial 
corporations for own resources purposes. 

To  enable  the  implementation  of  control  and  supervision  measures  for  new  own 
resources,  the  Member  States  should  ensure  that  all  entities  involved  in  the  own 
resources processes provide access to the pertinent data and the necessary assistance 
to the authorised agents for carrying out their duties. 

As  a  matter  of  effectiveness,  the  implementing  measures  for  the  control  of  the 
Carbon  Border  Adjustment  Mechanism  should  apply  without  prejudice  to  the 
implementing measures for the verification of traditional own resources referred to in 

89/130/EEC,  Euratom  and  Council  Regulation  (EC,  Euratom)  No  1287/2003  (GNI  Regulation) 
(OJ L 91, 29.3.2019, p. 19). 
Directive  2014/65/EU  of  the  European  Parliament  and  of  the  Council  of  15  May  2014 on  markets  in 
financial  instruments  and  amending  Directive  2002/92/EC  and  Directive  2011/61/EU  Text  with  EEA 
relevance, (OJ L 173, 12.6.2014, p. 349). 
Regulation  (EU)  No  600/2014  of  the  European  Parliament  and  of  the  Council  of  15  May  2014  on 
markets in financial instruments and amending Regulation (EU) No 648/2012 (OJ L 173, 12.6.2014, p. 
84). 
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  system  for  greenhouse  gas  emission 
allowances trading within the Union (OJ L 302, 18.11.2010, p. 1). 
Commission  Regulation  2020/1546  of  23  October  2020  establishing  the  structure  and  detailed 
arrangements of the inventory of the sources and methods used to produce gross national income 
aggregates  and  their  components  in  accordance  with  the  European  System  of  Accounts  (ESA 
2010) (OJ L 354, 26.10.2020, p. 1). 

(2) 

(3) 

(3a) 

(4) 

(5) 

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(6) 

(7) 

(8) 

(9) 

Decision  (EU,  Euratom)  2020/2053  and  Regulation  (EU)  2023/956/EC  of  the 
European  Parliament  and  of  the  Council  establishing  a  carbon  border 
adjustment mechanism.  

The  checks  and  enquiries  conducted  by  Member  States  relating  to  calculating, 
establishing  and  making  available  the  Union’s  own  resources,  and  rules  ensuring 
collaboration between the Member States and the Commission should be extended to 
the new own resources. 

Article 325 of the Treaty on the Functioning of the European Union (TFEU) requires 
the  Union  and  the  Member  States  to  counter  fraud  and  any  other  illegal  activities 
affecting the financial interests of the Union. The transparency of the system of own 
resources of the Union should be ensured by the provision of adequate information 
also on new own resources to the European Parliament and to the Council. 

Reporting arrangements should be extended to new own resources in order to make it 
possible for the Commission to monitor the actions of Member States to recover own 
resources, in particular in cases of fraud and irregularities. 
Council  Regulation  (EU, Euratom)  2021/76812  should  therefore  be  amended 
accordingly.  For  reasons  of  consistency,  this  Regulation  should  enter  into  force  on 
the same day as Council Decision 20xx/xxxx/EU, Euratom amending Decision (EU, 
Euratom)  2020/2053  and  should  apply  from  1  January  20234.  Article  6c  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,  

HAS ADOPTED THIS REGULATION: 

Article 1 

Regulation (EU, Euratom) 2021/768 is amended as follows: 

(1) 

(a) 

Article 2 is amended as follows: 

paragraph 1 is replaced by the following:     

The own  resources  referred to  in  Article 2(1) of  Decision (EU, Euratom) 2020/2053 
“1. 
shall  be  inspected  as  specified  in  this  Regulation,  without  prejudice  to  Regulation  (EEC, 
Euratom)  No  1553/89,  Regulation  (EU)  2019/516  of  the  European  Parliament  and  of  the 
Council13,  Regulation  (EU)  No  600/2014  of  the  European  Parliament  and  of  the  Council14, 

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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). 
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). 
Regulation  (EU)  No  600/2014  of  the  European  Parliament  and  of  the  Council  of  15  May  2014  on 
markets in financial instruments and amending Regulation (EU) No 648/2012 (OJ L 173 12.6.2014, p. 
84). 

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and  Directive  2014/65/EU  of  the  European  Parliament  and  of  the  Council15  and  Regulation 
(EU) 2023/956  of the European Parliament and  of the Council  establishing  a carbon border 
adjustment mechanism16. 

______________________ 

(b) 

the following paragraphs 6a, 6b, and 6c and 6d are inserted: 

“6a.  Where  control  and  supervision  measures  concern  the  own  resource  based  on  the 
Emissions  Trading  System  referred  to  in  Article  2(1)  point  (e),  of  Decision  (EU,  Euratom) 
2020/2053: 

(a) 

(b) 

the Commission shall have access to all data of the auctioning process required 
to  calculate  the  Emission  Trading  System  based  own  resource,  including  the 
data referred to the Commission Regulation (EU) No 1031/201017; 

the  Commission  shall  have  access  to  the  documentation  related  to  the  annual 
amount  of  allowances,  in  respect  of  which  the  relevant  Member  State  makes 
use  of  any  of  the  following  options,  with  the  average  weighted  price  of 
allowances  auctioned  on  the  common  auction  platform  in  the  year  in  which 
those allowances would have been auctioned: 

– 

– 

– 

for  transitional  free  allocation  referred  to  in  Article  10c  of  Directive 
2003/87/EC of the European Parliament and of the Council18; 

the  possibility  of  limited  cancellation  referred  to  in  Article  6(1)  of 
Regulation  (EU)  2018/842  of  the  European  Parliament  and  of  the 
Council19; 

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

(c) 

the  Commission  may  itself  carry  out  on-the-spot  inspections.  Member  States 
shall facilitate those inspections. 

As  a  review  measure,  the  Commission  shall  make  sure  that  the  calculations  referred  to  in 
Article 2(1), point (e) of Decision (EU, Euratom) 2020/2053 are based on correct data. That 
shall  include  a  check  of  compliance  of  the  underlying  data  with  Regulation  (EU)  No 
1031/2010. 

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Directive  2014/65/EU  of  the  European  Parliament  and  of  the  Council  of  15  May  2014 on  markets  in 
financial  instruments  and  amending  Directive  2002/92/EC  and  Directive  2011/61/EU  (OJ  L  173, 
12.6.2014, p. 349). 

OJ L 130, 16.5.2023, p. 52 
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  system  for  greenhouse  gas  emission 
allowances trading within the Union (OJ L 302 18.11.2010, p. 1). 
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) 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) 

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6b.  Where  control  and  supervision  measures  concern  the  own  resource  based  on  Carbon 
Border  Adjustment  Mechanism  referred  to  in  Article  2(1),  point  (f),  of  Decision  (EU, 
Euratom) 2020/2053: 

(a)  Member  States  shall  conduct  the  checks  and  enquiries  concerning  the 
calculation  and  the  making  available  of  the  own  resource  in  accordance  with 
Regulation (EU) [XXX] of the European Parliament and of the Council20; 

(b) 

the  Commission  may  itself  carry  out  on-the-spot  inspections.  The  agents 
authorised  by  the  Commission  for  the  purpose  of  such  inspections  shall  have 
access to documents as set out for the reviews referred to in paragraph 6a, point 
(b). Member States shall facilitate those inspections; 

The Commission shall have access, in so far as the application of  Regulation (EU) 2023/956 
of  the  European  Parliament  and  of  the  Council  establishing  a  Carbon  Border  Adjustment 
Mechanism so requires, to the supporting documents concerning the making available of the 
own resources. 

During  the  inspection  referred  to  in  the  first  subparagraph,  point  (b),  of  this  paragraph,  the 
Commission shall make sure in particular, that the processes and controls put in place by the 
Member  States  to  verify,  and  aggregate  the  amounts  are  adequate  and  compliant  with 
Regulation  [XXX]  of  the  European  Parliament  and  of  the  Council  establishing  a  carbon 
border adjustment mechanism.  

The Commission shall make sure that the calculations made to determine the amount of the 
own resource referred to in Article 2(1), point (f) of Decision (EU, Euratom) 2020/2053 were 
made  correctly.  That  shall  include  a  check  of  compliance  of  the  underlying  data  with 
Regulation  (EU)  2023/956  of  the  European  Parliament  and  of  the  Council  establishing  a 
carbon border adjustment mechanism. 

6c. Where control and supervision measures concern the own resource based on the share of 
residual profit of multinational enterprises reallocated to Member States referred to in Article 
2(1), point (g), of Decision (EU, Euratom) 2020/2053: 

(a) 

the Commission shall have access to the supporting documentation used by the 
Member  States  concerning  the  establishment  and  the  making  available  of  the 
own resource;  

(b) 

the Commission’s verifications shall be carried out together with the competent 
authorities of the Member State concerned.  

During those verifications, the Commission shall make sure that the calculations for the own 
resource  referred  to  in  Article  2(1),  point  (g)  of  Decision  (EU,  Euratom)  2020/2053  were 
performed correctly. That shall include a check of compliance of the underlying data with the 
reallocation  of  a  share  of  residual  profit  of  multinational  enterprises  allocated  to  Member 
States. 

6d. Where the control and supervision measures concern the own resource based on the 
gross  operating  surplus  for  the  sectors  of  non-financial  corporations  and  financial 
corporations referred to in Article 2(1), point (h), of Decision (EU, Euratom) 2020/2053 : 

(a)  before 1 October each year, Member States shall provide the Commission 
(Eurostat) with data  for gross operating surplus (B.2g) for the sectors of 

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Regulation  (EU)  2023/956/EC  of  the  European  Parliament  and  of  the  Council  on  the  carbon  border 
adjustment mechanism (OJ L 130, 16.05.2023, p. 52). 

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non-financial  corporations  (S.11)  and  financial  corporations  (S.12)  in 
accordance with the definitions of the European System of Accounts 2010 
(ESA  2010)  established  by  Regulation  (EU)  N°  549/2013  and  consistent 
with the GNI data provided in accordance with Article 2 of the Regulation 
(EU) 2019/516. This data should cover the preceding year and any changes 
made  to  previous  years.  Together  with  those  data,  Member  States  shall 
provide the Commission (Eurostat), with a report on quality referred to in 
Article  3  of  the  Regulation  (EU)  2019/516.  Furthermore,  Member  States 
shall provide to the Commission (Eurostat), as part of the GNI inventory, 
detailed  information  on  the  statistical  sources  and  methods  used  for  the 
compilation of annual sector accounts, with particular focus on the gross 
operating  surplus  of 
financial 
corporations.  

the  sectors  of  non-financial  and 

the  expert  group  referred  to  in  Article  4  of  the  GNI  regulation  (EU) 
2019/516  shall  advise  the  Commission  on  the  quality  and  issue  annual 
opinions on the appropriateness of the gross operating surplus of the non-
financial and financial sectors for own resources purposes. 

the Commission shall each year inspect the aggregates provided for errors 
in  compilation,  together  with  the  Member  State  concerned,  especially  in 
cases  notified  by  the  expert  group  referred  to  in  Article  4  of  Regulation 
(EU) 2019/516; in doing so, it may also examine calculations and statistical 
bases  in  individual  cases,  except  for  information  about  individual 
companies  or  persons,  if  no  proper  assessment  would  otherwise  be 
possible; 

(b) 

(c) 

(c) 

paragraph 7 is replaced by the following:  

“7. The control, supervision and review measures referred to in this Article shall be without 
prejudice to the following: 

(a) 

(b) 

(c) 

the inspections carried out by Member States in accordance with their national 
laws, regulations or administrative provisions; 

the  measures  provided  for  in  Articles  287  and  319  of  the  Treaty  on  the 
Functioning of the European Union (TFEU); 

the  measures  provided  for  in  Article  325  TFEU  and  as  further  specified  in 
relevant Union measures; 

(d) 

the inspection arrangements made pursuant to Article 322(1),point (b), TFEU; 

(e)  Articles 53 and 79 of Directive 2014/65/EU; 

(f) 

the  obligations  in  Regulation  (EU)  No  600/2014  with  regard  to  regulatory 
technical  standards  on  transparency  requirements  for  trading  venues  and 
investment  firms  in  respect  of  bonds,  structured  finance  products,  emission 
allowances and derivatives; 

(g)  Articles 14 and  15 of Directive 2003/87/EC;  

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(h)  Regulation  (EU)  No  596/2014  of  the  European  Parliament  and  of  the 

Council21;  

(i)  Regulation  (EU)  No  648/2012  of  the  European  Parliament  and  of  the 

Council22;  

(j)  Regulation  (EU)  No  909/2014  of  the  European  Parliament  and  of  the 

Council23;.  

(k)  Regulation (EU) 2023/956  of the European Parliament and of the Council 

establishing a carbon border adjustment mechanism. 

(d) 

paragraph 8 is replaced by the following:  

“8.  For  the  purposes  of  the  control  and  supervision  measures  under  paragraphs  3  to  6c,  the 
Commission may request the Member States to send relevant documents or reports relating to 
the systems used to collect own resources or to make such documents or reports available to 
the Commission.”; 

(2) 

in Article 4(6), the second subparagraph is replaced by the following:   

“The results and observations referred to in the first subparagraph, together with the summary 
report prepared in connection with controls on the own resources referred  to in Article 2(1), 
points  (b),  (c)  (f)  and  (g)  of  Decision  (EU,  Euratom  2020/2053),  shall  be  brought  to  the 
attention of all Member States.”. 

Article 2  

This  Regulation  shall  enter  into  force  on  the  day  of  entry  into  force  of  Decision 
20xx/xxxx/EU, Euratom amending Decision (EU, Euratom) 2020/2053. It shall apply from 1 
Januray 20234.  

However,  Article  6c  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 

21 

22 

23 

Regulation  (EU)  No  596/2014  of  the  European  Parliament  and  of  the  Council  of  16  April  2014  on 
market abuse (market abuse regulation) and repealing Directive 2003/6/EC of the European Parliament 
and of the Council and Commission Directives 2003/124/EC, 2003/125/EC and 2004/72/EC (OJ L 173 
12.6.2014, p. 1). 
Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC 
derivatives, central counterparties and trade repositories (OJ L 201, 27.7.2012, p. 1). 
Regulation  (EU)  No  909/2014  of  the  European  Parliament  and  of  the  Council  of  23  July  2014  on 
improving  securities  settlement  in  the  European  Union  and  on  central  securities  depositories  and 
amending  Directives  98/26/EC  and  2014/65/EU  and  Regulation  (EU)  No  236/2012  (OJ  L  257, 
28.8.2014, p. 1). 

EN 

9 

  EN