Amended proposal for a COUNCIL REGULATION on the methods and procedure for making available the own resources based on the Emissions Trading System, the Carbon Border Adjustment Mechanism, reallocated profits and the statistical own resource based on company profits and on the measures to meet cash requirements
Date: 2023-06-20
Institutions: Directorate-General for Budget, European Commission
Subjects: EU Emissions Trading Scheme, EU Member State, EU budget, EU control, budgetary control, carbon neutrality, corporation tax, financial control, multinational enterprise, own resources

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   EUROPEAN COMMISSION  Brussels, 20.6.2023  COM(2023) 333 final 2018/0131 (NLE)  Amended proposal for a COUNCIL REGULATION on the methods and procedure for making available the own resources based on the Emissions Trading System, the Carbon Border Adjustment Mechanism, reallocated profits and the statistical own resource based on company profits and on the measures to meet cash requirements  
 
 
EXPLANATORY MEMORANDUM 

CONTEXT OF THE PROPOSAL 

Reasons for and 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”).  

More than one  year later, the Commission amends its proposal COM(2021) 570 final. First, 
the  Commission  proposes  to  adjust  the  ETS  own  resource  and  the  CBAM  own  resource  in 
light  of the agreement  reached by the co-legislator on the  revised  ETS  Directive.  Secondly, 
the Commission proposes a new statistical own resource based on company profits.  

Accordingly,  the  methods  and  procedure  for  making  available  the  proposed  own  resources 
need to be adjusted. 

Consistency with existing policy provisions in the policy area 

The legal basis of the proposed Regulation is Article 322(2) of the Treaty on the Functioning 
of  the  European  Union  (TFEU)  as  indicated  in  Article  9  of  the  Own  Resources  Decision 
(Decision (EU, Euratom) 2020/2053). It complements the “Making Available Regulation” for 
traditional  own  resources,  the  own  resources  based  on  value  added  tax  and  gross  national 
income2 and the “Making Available Regulation” for the plastic-based on resource3.  

Finally, it is connected to the Regulation laying down implementing measures for the system 
of own resources4, which also needs to be amended. 

CONTENT OF THE PROPOSAL 

The Commission amended proposal may be summarised as follows: 

Emission Trading System (ETS) own resource  

Article  7  is  adjusted  to  reflect  an  additional  cirumstance  which  is  added  to  the  valuation 
mechanism for allowances not auctioned due to discretionary choices exercised by individual 
Member States.  

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2 

3 

4 

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).   
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  and  repealing  Regulation  (EU,  Euratom)  No 
608/2014 (OJ L 165, 11.5.2021, p. 1–8). 

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Carbon Border Adjustment Mechanism (CBAM)-based own resource  

As  a  result  of  the  central  governance  model  of  CBAM,  the  Commission  does  not  need 
additional on the spot inspection powers in the own resource legislation, as such powers are 
already provided in the sectorial legislation. Article 14 is modified to reflect these changes.  

New statistical own resource based on company profits  

Article 2 of the proposal, ‘conservation of supporting documents’: provisions replicate those 
under  Article  3  of  Council  Regulation  (EU,  Euratom)  No  609/2014.  It  imposes  on  Member 
States  the  obligation  to  keep  those  documents  for  a  period  of  four  years  following  the 
financial year in relation to which the own resources are made available.   

Article 3 of the proposal, ‘administrative cooperation’ mirrors Article 4 of Council 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 Council 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,  including  the  proposed  statistical  own  resource 
based on company profits. 

Article 5 of the proposal  provides for the obligations  in  terms  of ‘entry in  the accounts and 
reporting’ for inter alia the proposed statistical own resource based on company profits. 

Article 9a covers the calculation  methods of the  proposed statistical  own  resource  based  on 
company profits.  

Article  16a  covers  the  making  available  of  the  statistical  own  resource  based  on  company 
profits. 

Article  16b  provides  for  the  modalities  of  the  balancing  exercise  for  the  statistical  own 
resource based on company profits. 

Article  17  proposes  to  apply  to  the  statistical  own  resources  based  on  company  profits  the 
same rules concerning interest on amounts made available belatedly as to the other new own 
resources. 

Article 22 reflects the fact that the own resource will enter into force on 1 January 2024, with 
the  exception  of  the  own  resource  on  the  new  ETS  covering  building,  road  transport  and 
additional fuels, which will enter into force on 1 January 2028.  

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  

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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  lay  down  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  used.  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,  provisions  to  make  available  existing  own  resources  have  been 
enshrined  in  several  regulations  (Council  Regulation  (EU,  Euratom)  No  609/2014  for 
traditional own resources, and the own resources based on value added tax and gross national 
income and Council Regulation (EU, Euratom) 2021/7705 for the plastic-based own resource). 

2018/0131 (NLE) 

Amended proposal for a 

COUNCIL REGULATION 

on the methods and procedure for making available the own resources based on the 
Emissions Trading System, the Carbon Border Adjustment Mechanism, reallocated 
profits and the statistical own resource based on company 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 Parliament6,  
Having regard to the opinion of the European Court of Auditors7, 

Whereas: 

(1) 

Council  Decision  (EU,  Euratom)  2020/20538,  as  amended  by  Council  Decision 
[XXX]9, introduces as new own resources the emissions trading system ('Emissions 

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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). 
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).  

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Trading  System-based  own  resource'),  established  by  Directive  2003/87/EC  of  the 
European  Parliament  and  of  the  Council10,  the  Carbon  Border  Adjustment 
Mechanism 
resource'), 
('Carbon  Border  Adjustment  Mechanism-based  own 
established  by  Regulation  (EU)  2023/956  of  the  European  Parliament  and  of  the 
Council11,  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]12 and gross operating surplus as defined by the 
European  System  of  Accounts  2010  set  up  by  Regulation  (EU)  549/201313, 
consistent  with  the  GNI  data  provided  in  accordance  with  Article  2  of  the 
Regulation  (EU)  2019/51614,  and  provided  in  accordance  with  the  control 
framework  provided  by  the  GNI  implementing  act15,  for  the  sectors  of  non-
financial and financial corporations ('statistical own resource based on company 
profits').  The  Emissions  Trading  System-based  own  resource,  the  Carbon  Border 
Adjustment  Mechanism-based  own  resource,  and  the  reallocated  profits-based  own 
resource  and  the  statistical  own  resource  based  on  company  profits  (all 
hereinafter referred to as ‘new own resources’) should also be made available to the 
Union on the best possible 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. 

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) 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). 
[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 
89/130/EEC,  Euratom  and  Council  Regulation  (EC,  Euratom)  No  1287/2003  (GNI  Regulation) 
(OJ L 91, 29.3.2019, p. 19). 
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). 
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). 

(2) 

(3) 

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(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

(9a) 

(10) 

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.  

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 
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 statistical own resource based on company profits should be made available 
monthly  in  the  financial  year  concerned  by  entering  the  amounts  due  in  the 
account opened for this purpose pursuant to Council Regulation (EU, Euratom) 
No 609/2014. 

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. 

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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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(11) 

(12) 

(13) 

(14) 

(15) 

(16) 

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 
20234. 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') 
and  point  (h),  ('statistical  own  resource  based  on  company  profits')  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. 

Member  States  shall  keep  supporting  documents  concerning  the  statistical  procedures 
and  bases  and  the  making  available  of  the  statistical  own  resource  based  on  company 
profits until 30 November of the fourth 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 

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, p. 32). 

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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, 
Carbon  Border  Adjustment  Mechanism-based  and  reallocated  profits-based  own  resources 
and the statistical own resource based on company profits 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,  the  Carbon  Border  Adjustment  Mechanism-based,  and  the 
reallocated  profits-based  own  resources  and  the  statistical  own  resource 
based  on  company  profits  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 and statistical 
own resource based on company profits; 

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  and  statistical  own 
resource based on  company profits 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) and (h) 
of  Decision  (EU,  Euratom)  2020/2053  shall  be  added  to  the  revenue  referred  to  in  Article 

2 

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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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  and 
statistical own resource based on company profits. 

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.   

By 31 July of each year, each Member State shall send to the Commission an annual 
4.  
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.  

5a. Each Member State shall send to the Commission by 1 October of the year following 
the  reporting  year  the  figures  for  gross  operating  surplus  used  in  the  calculations 

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referred to in Article 9a and an annual report on quality of the gross operating surplus 
data. 

The twelfths of the statistical own resource based on company profits, for a given month, 
referred to in  Article 16a, shall be entered in  the accounts on the first working day of 
each month.  

The result of the calculation referred to in Article 16b (1) and (2) 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. 

6. 
The  Commission  may  adopt  implementing  acts  to  establish  forms  for  the  own 
resources’  statements  and  reports  on  quality  referred  to  in  paragraphs  3  to  5a.  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.   

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)(1) 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. 

The Commission shall calculate the amounts referred to in Article 2(1), point (e)(2) of 
2.  
Decision  (EU,  Euratom)  2020/2053  by  applying  the  rate  referred  to  in  Article  2(1),  point 
(e)(1), 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 
auctioned by Member States pursuant to Articles 3d and 10 of Directive 2003/87/EC on 
the platform selected in accordance to Article 26 of that Regulation:  

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(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 Council19; 

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.   

2a.   The  Commission  shall  calculate  the  amounts  referred  to  in  Article  2(1),  point 
(e)(3)  of  Decision  (EU,  Euratom)  2020/2053  by  applying  the  rate  referred  to  in  Article 
2(1),  point  (e)(1),  of  that  Decision  to  the  annual  amount  of  allowances  cancelled  in 
accordance  with  Article  30e(3)  of  Directive  2003/87/EC,  multiplied  by  the  annual 
average  weighted  price  of  allowances  auctioned  by  Member  States  pursuant  to  Article 
30d  of  that  Directive  on  the  platform  selected  in  accordance  with  Article  26  of  that 
Regulation. 

The amounts calculated in accordance with the first subparagraphs 2 and 2a shall be weighted 
by the volume of each auction.  

The  Commission  shall  calculate  the  amount  referred  to  in  Article  2(2a)  of  Decision 
3.  
(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) 

(b) 

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; 

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

For each of the relevant Member States, the sum of the amount calculated by applying 
4.  
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.    

5.  
By  31  May  of  each  year,  the  Commission  shall  transmit  an  estimate  of  the  total 
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 

19 

4 

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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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)  2023/956  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). 

Article 9a 

Calculation of the statistical own resource based on company profits 

1.  
The statistical own resource based on company profits to be made available shall 
be calculated by applying the uniform call rate referred to in Article 2(1), point (h), of 
Decision (EU, Euratom) 2020/2053 to the sum of gross operating surplus of the sectors of 
non-financial corporations (S.11) and financial corporations (S.12) as defined in Article 
2(1), point (h), of Decision (EU, Euratom) 2020/2053.  

The  Commission  shall  calculate  the  statistical  own  resource  based  on  company 
2.  
profits taking into account the report on quality referred to in Article 2 (6d)  of Council 
Regulation as regards implementing  measures for new own  resources of the European 
Union transmitted by the Member States.  

CHAPTER IV 

5 

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, 16.05.2023, p. 52). 

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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) and (h), 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  the  control  and  supervision 
measures 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  control and supervision measures.  

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. 

Adjustments to the reallocated profits-based own resource 

Article 16 

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1.  
Any  corrections  or  adjustments  following  inspections  referred  to  in  article  2(6c)  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. 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). 

2.  
That  particular  adjustment  shall  be  made  available  by  twelfths,  on  the  first  working 
day of each month, in 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(5) 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 16a 

Making available of the statistical own resource based on company profits 

The amounts calculated pursuant to Article 9a for each calendar year shall be credited 
on the first working day of each month,  the amounts being one twelfth of the relevant 
totals  in  the  budget,  converted  into  national  currencies  at  the  rates  of  exchange  of  the 
last day of quotation of the calendar year preceding the budget year, as published in the 
Official Journal of the European Union, C series. Article 10a(2), (4) and (5) of Regulation 
(EU, Euratom) No 609/2014 shall apply to these monthly twelfths. 

Article 16b 

Statistical own resource based on company profits–balancing exercise and adjustments 

On the basis of the data for the sectoral accounts that concern the statistical own 
1.  
resource based on company profits for the preceding year pursuant to Regulation (EU) 
No  549/2013,  each  Member  State  shall,  in  the  second  year  following  that  in  which  the 
figures were supplied, be debited with an amount calculated by applying to  the annual 
sum  of  its  gross  operating  surplus  for  the  sectors  of  non-financial  and  financial 
corporations of that Member State, the rate adopted for the year preceding the year of 
supply of the data  and be credited with the payments made during that year. 

2.  
Any changes to the data for the sectoral accounts that concern the statistical own 
resource  based  on  company  profits  of  the  previous  financial  years  pursuant  to 
Regulation  (EU)  549/2013  shall  give  rise  for  each  Member  States  concerned  to  an 
adjustment to the balance established pursuant to paragraph 1 of this Article. After 30 
November of the fourth year following a given financial year, any changes to the sectoral 

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accounts that concern this own resource shall no longer be taken into account, except on 
points notified within this time limit either by the Commission or by the Member State. 

3.  
For  each  Member  State,  the  Commission  shall  calculate  the  difference  between 
the  amounts  resulting  from  the  adjustments  referred  to  in  paragraphs  1–2  and  the 
product  of  multiplying  the  total  amounts  of  adjustments  of  all  Member  States  by  the 
percentage  that  the  GNI  of  that  Member  State  represents  of  the  GNI  of  all  Member 
States, as applicable on 15 January to the budget in force for the year following that in 
which the data for the adjustments was supplied (the ‘net amount’). 

For  the  purposes  of  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  calendar  year  in  which  the  data  for  the  adjustments  was  supplied,  as 
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 that in which the 
data for the adjustments was supplied. Each Member State shall enter the net amount in 
the account referred to in Article 9(1) of Regulation (EU, Euratom) No 609/2014 on the 
first working day of March of the year following that in which the Commission informed 
the Member States of the amounts resulting from the calculation. 

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 17 

Interest on amounts made available belatedly  

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

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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  and  16, 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 
statement referred to in  Article 5(4), 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 

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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. 

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 (hg), 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 20234.  

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  

Amended  Proposal  for  a  Council  Regulation  on  the  methods  and  procedure  for 
making  available  the  own  resources  based  on  the  Emissions  trading  system,  the 
Carbon  Border  Adjustment  Mechanism,  OECD/G20  Pillar  One  and  the  statistical 
own  resource  based  on  company  profits  and  on  the  measures  to  meet  cash 
requirements. 

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 action20  

 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) 

the  European  Council  Conclusions  of  July  2020  and 

These  proposal  amend  the  Proposed  Regulation  (COM(2022)  101  final)  and  
follows-up  on 
the 
interinstitutional agreement of December 202021 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  amendement  of  20  June  2023  of  the  proposal  of  22 
December 2021 (COM(2021) 570 final) amending the Own Resources Decision22 . 

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

1.4.2. 

Specific objective(s)  

The amended Own Resources Decision, as amended in 2023, seeks to introduce four 
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; 

20 
21 

22 

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. 
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) 

EN 

19 

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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 Pillar One/G20’). 

(4)  A  statistical  own  resource  based  on  company  profits.  This  own  resource  will 
be  defined  by  multiplying  a  uniform  call  rate  equal  to  0,5%  to  the  sum  of  gross 
operating  surplus  (B.2g)  of  the  sectors  of  non-financial  corporations  (S.11)  and 
financial corporations (S.12) of each Member State, as provided by the Commission, 
in accordance with the definitions of the European System of Accounts 2010 (ESA 
2010).  

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  ‘OECD/G20 
Pillar One’ agreement 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. 

EN 

20 

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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. 

Although the EU will repay Next Generation EU under any circumstances, new own 
resources  should  ensure  that  the  expenditure  from  the  Union  budget  related  to  this 
repayment  will  not  lead  to  an  undue  reduction  in  programme  expenditure  or 
investment  instruments  under  the  next  multiannual  financial  framework  starting  in 
2028.  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  revevenues  from  emissions  trading  and  the  carbon 
border  adjustment  mechanism  own  resources  and  from  the  statistical  own  resource 
based company profit. It will need to be amended to 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 (‘OECD/G20 
Pillar One’), once the Commission proposes a Directive on this specific instrument. 

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 two proposals on new own 
resources by mid 2024 with a view of their introduction in 2026. 

1.5.2.  Added value of EU involvement 

According  to  the  Own  Resource  Decision,  repayment  of  Next  Generation  EU  will 
start  in  2028.  The  inter-institutional  agreement  of  December  2020  provides  with  a 
roadmap on new own resources. New own resources will provide additional revenues 
streams  to  ensure  that  this  repayment  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.  Overall,  new  own 
resources will protect the EU budget.  

1.5.3.  Lessons learned from similar experiences in the past 

These  proposals  are  connected  to  the  amendment  of  the  Own  Resources  Decision 
and the proposal of June 2023 finalising the basket of own resource referred to in the 
interinstitutional  agreement.  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.  

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1.5.4.  Compatibility  with  the  Multiannual  Financial  Framework  and  possible  synergies 

with other appropriate instruments 

These  proposals  are  compatible  with  the  current  Multiannual  Financial  Framework 
Regulation. 

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

redeployment 

Not applicable. 

EN 

22 

  EN 

 
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 

–  Full-scale operation from 1/1/2024. 

1.7.  Management mode(s) planned23  

 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

23 

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

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23 

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2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

Specify frequency and conditions. 

The  provisions  for  the  monitoring  and  reporting  in  relation  to  the  methods  and 
procedure  for  making  available  the  own  resources  based  on  the  Emissions  trading 
system,  the Carbon  Border Adjustment Mechanism,  OECD/G20 Pillar One and the 
statistical own resource based on company profits and on the measures to meet cash 
requirements.can  be  found  in  the  the  amended  proposal  amending  the  Council 
Regulation laying down implementing measures for the system of Own Resources of 
the European Union (“IMSOR”). 

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  the  accompanying  Council  Regulations  and  relevant  sectorial 
legislation for each of the new proposed own resources 

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1. 

3.1. 

3.   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  

7 

20 01 02 01 

Type of  
expenditure 

Diff./Non-
diff.24 

Non-
diff. 

Contribution  

from 
EFTA 
countries
25 

from 
candidate 
countries26 

from third 
countries 

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

NO 

NO 

NO 

NO 

24 
25 
26 

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

EN 

25 

  EN 

 
 
 
 
 
 
                                                 
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’ 

Year 
2024 

Year 
2025 

Year 
2026 

Year 
2027 

TOTAL 

EUR million (to three decimal places) 

 Human resources  
 Other administrative expenditure  

1.107 

1.278 

1.449 

2.304 

6.138 

TOTAL  

Appropriations  

1.107 

1.278 

1.449 

2.304 

6.138 

TOTAL appropriations 
under HEADING 7 
of the multiannual financial 
framework  

(Total  commitments  = 
Total payments) 

1.107 

1.278 

1.449 

2.304 

6.138 

EN 

26 

EN 

EUR million (to three decimal places) 

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

Commitments 

Payments 

Year 
2024 

Year 
2025 

Year 
2026 

Year 
2027 

TOTAL 

1.107 

1.278 

1.449 

2.304 

6.138 

1.107 

1.278 

1.449 

2.304 

6.138 

EN 

27 

EN 

 
 
 
 
 
 
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 
2024 

Year 
2025 

Year 
2026 

Year 
2027 

TOTAL 

HEADING 7 
of the multiannual 
financial framework 

Human resources  

Other administrative 
expenditure  

Subtotal HEADING 7 
of the multiannual 
financial framework  

Outside HEADING 727 
of the multiannual 
financial framework  

Human resources  

Other expenditure  
of an administrative 
nature 

Subtotal  
outside HEADING 7 
of the multiannual 
financial framework  

TOTAL 

1.107 

1.278 

1.449 

2.304 

6.138 

1.107 

1.278 

1.449 

2.304 

6.138 

1.107 

1.278 

1.449 

2.304 

6.138 

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. 

27 

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. 

EN 

28 

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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: 

Estimate to be expressed in full time equivalent units 

Year 
2024 

Year  
2025 

Year 
 2026 

Year  

2027 

3 

4 

5 

10 

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) 

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

6 

6 

6 

6 

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

XX 01  xx yy zz  28 

- 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 

XX is the policy area or budget title concerned. 

9 

10 

11 

16 

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 (up to 10 posts). 

External staff 

For the purpose of control,  additional staff is also needed in DG CLIMA  (1 external 
staff) and DG ESTAT (5 external staff). 

28 

Sub-ceiling for external staff covered by operational appropriations (former ‘BA’ lines). 

EN 

29 

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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  

–   

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  

     EUR billion (2018 prices) 

Appropriations 
available for 
the current 
financial year 

Budget 
line: 

revenue 

ETS  based  Own 
Resource 

CBAM 
Own Resource 

based 

OECD/G20  Pillar 
One  based  Own 
Resource 

Statistical 
own 
resource  based  on 
company profits 

Year 
2024 

8.2 

- 

- 

16 

Year 
2025 

7.1 

- 

Year 
2026 

7.1 

0 

Year 
2027 

5.8 

0 

2.5-4.0 

2.5-4.0 

16  

16 

16 

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. 

EN 

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