CELEX: 51984PC0384
Language: en
Date: 1984-07-09
Title: AMENDED PROPOSAL FOR A COUNCIL DECISION ON THE COMMUNITIES SYSTEM OF OWN RESSOURCES

21.7.84                                 Official Journal of the European Communities                           No G 193/5
accordance with their share of the Community's                     budgetary requirements           arise and  before    31
uniform VAT base for 1984, viz:                                    December 1984.
         Belgium                              3,45
                                                                                             Article 4
         Denmark                              1,99
         Germany                             28,76                 The funds shall be repaid in eight equal six-monthly
         Greece                               1,53 0               instalments beginning on 30 June 1986.
         France                              22,79
         Ireland                              0,86                                           Article 5
         Italy                               15,33                 The Council, acting by a qualified majority on a
         Luxembourg                           0,25                 proposal from the Commission shall lay down
         Netherlands                          4,99                 detailed rules for implementing this Regulation.
         United Kingdom                      20,05
                                                                                             Article 6
                          Article 3                                This Regulation shall enter into force on the day
The funds shall be made available by the Member                    following its publication in the Official Journal of the
States on the dates indicated by the Commission as                 European Communities.
                                                                   This Regulation shall be binding in its entirety and
(') In the case of Greece, a financial contribution.               directly applicable in all Member States.
               Amended proposal for a Council Decision on the Communities' system of own resources (J)
                                                       COM(84) 384 final
               (Submitted by the Commission to the Council pursuant to the second paragraph of Article
                149 of the EEC Treaty and the second paragraph of Article 119 of the EAEC Treaty on
                                                          10 July 1984)
                                                         (84/C 193/06)
THE COUNCIL OF THE EUROPEAN                                         Member States by the Communities' own resour-
COMMUNITIES,                                                        ces (2), hereinafter referred to as 'the Decision of
                                                                    21 April 1970,' introduced a Community system of
                                                                    own resources;
Having regard to the Treaty establishing the
European Economic Community, and in particular
Article 201 thereof,                                                Whereas the own resources system should be
                                                                    extended while the existing sources of revenue
Having regard to the Treaty establishing the                        introduced by the Decision of 21 April 1970 should
European Atomic Energy Community, and in                            be retained, the 1 % limit to the rate applied to the
particular Article 173 thereof,                                     uniform basis for assessing value added tax should be
                                                                    increased;
 Having regard to the proposal from the Commission,
                                                                    Whereas customs duties on products within the scope
 Having regard to the opinion of the                 European       of the Treaty establishing the European Coal and
 Parliament,                                                        Steel Community should be included in the
                                                                    Communities' own resources;
 Having regard to the opinion of the Economic and
 Social Committee,                                                  Whereas any Member State bearing an excessive
                                                                    budgetary burden in relation to its relative prosperity
 Whereas the Council Decision of 21 April 1970 on                   should benefit at the appropriate time from a
 the replacement of financial contributions from                    correction;
 O OJ No C 145, 3. 6. 1983, p. 5.                                    (2) OJ No L 94, 28. 4. 1970, p. 19.
 ---pagebreak---  No C 193/6                           Official Journal of the European Communities                                21.7.84
Whereas such a correction should now be applied to                           (i) calculating    the   difference, in   the
 the United Kingdom,                                                             preceding budgetary year, between the
                                                                                 percentage share of the United Kingdom
HAS LAID DOWN THESE PROVISIONS, WHICH IT                                         in the value added tax which would have
 RECOMMENDS TO THE MEMBER STATES FOR                                             been paid in that year, including
ADOPTION:                                                                        adjustments in respect of previous years,
                                                                                 had the uniform rate been applied, and
                         Article 1                                               the percentage share of the United
                                                                                 Kingdom in total allocated expenditure;
The budget of the Communities shall, irrespective of
                                                                            (ii) applying the difference thus obtained to
other revenue, be financed entirely from the
                                                                                 total allocated expenditure;
Communities' own resources.
                                                                           (iii) multiplying the result by 0,66.
                         Article 2                                    The reduced amount shall be divided by the
                                                                      assessment basis of the United Kingdom.
Revenue from:
(a) Levies, premium, additional or compensatory                  (c) As regards the rates to be applied to the other
     amounts, additional amounts or factors and other                 Member States:
     duties established or to be established by the
     institutions of the Communities in respect of
     trade with non-member countries within the                            a sum equivalent to the deduction referred in
     framework of the common agricultural policy,                         paragraph 3 (b) above shall be borne by them.
     and also contributions and other duties provided                     The allocation of this sum shall first be
     for within the framework of the organization of                      calculated according to their shares in value
     the markets in sugar;                                                added tax payments payable under the
                                                                          uniform rate, the United Kingdom being
(b) Common Customs Tariff duties and other duties                         excluded; and shall secondly be adjusted so as
     established or to be established by the institutions                 to limit the participation of the Federal
     of the Communities in respect of trade with non-                     Republic of Germany to two-thirds of the
     member countries, including customs duties on                        share produced by that calculation.
     products within the scope of the Treaty                              The rates to be applied to these Member
     establishing the European Coal and Steel                             States shall be obtained by dividing the
     Community;                                                           amounts payable under the uniform rate
shall constitute own resources to be entered in the                       together with their shares in the additional
budget of the Communities.                                                sum by the assessment bases of each Member
                                                                          State.
                         Article 3
                                                                 (d) Where paragraph 7 below applies, financial
1.     Shall also constitute own resources, revenue                   contributions shall be substituted for payments of
accruing from the application of the value added tax                  value added tax in the calculations referred to
to an assessment basis which is determined in a                       above for any Member State concerned.
uniform manner for Member States according to
Community rules, and obtained in accordance with
the provisions of this Article.                                  4.     The provisions of paragraphs 3 (b) and (c) above
                                                                 shall first apply to the budgetary exercise of 1986.
2.    This revenue shall be obtained by the
application of rates of value added tax, none of which
shall exceed 1,4 %. These rates shall be fixed, taking           In respect of the budgetary exercise of 1985, the
into account all other receipts, within the framework            uniform rate referred to in paragraph 3 (a) shall
of the budgetary procedure.                                      initially apply. However on the entry into force of
                                                                 this decision a forfeitary deduction of 1 000 million
3.     The rates shall be calculated as follows:                 ECU shall be made from the amount of VAT payable
                                                                 by the United Kingdom. A sum equivalent to this
(a) A uniform rate shall be determined in relation to            deduction shall be borne by the other Member States,
     the assessment basis referred to in paragraph 1             its allocation being claculated in accordance with
     above.                                                      paragraph 3 (c) above.
(b) As regards the rate to be applied to the United
     Kingdom:
                                                                 5.     The Commission shall carry out the calculations
     — from the amount payable under the uniform                 necessary for the application of paragraphs 3 and 4
         rate a deduction shall be made by:                      above.
 ---pagebreak--- 21.7.84                            Official Journal of the European Communities                          No C 193/7
6.    If at the beginning of the financial year the                                   Article 6
budget has not been adopted the rates of value added          Any balance between the Communities' own
tax previously fixed shall remain applicable until the        resources and actual expenditure during a financial
entry into force of new rates.                                year shall be regulated in accordance with provisions
                                                              to be adopted pursuant to Article 209 of the Treaty
7.    By way of derogation from paragraph 1 above,            establishing the European Economic Community and
if on 1 October 1985 the rules determining the                Article 183 of the Treaty establishing the European
uniform basis for assessing the value added tax have          Atomic Energy Community.
not yet been applied in all Member States, the
financial contribution to the budget of the                                           Article 7
Communities to be made by a Member State not yet              1.    The Community resources referred to in Articles
applying the uniform basis for assessing the value            2 and 3 shall be collected by the Member States in
added tax shall be determined according to the pro-           accordance with national provisions imposed by law,
portion of its gross national product to the sum total        regulation or administrative action, which shall,
of the gross national products of the Member States.          where necessary, be amended for that purpose.
The balance of the budget shall be covered by                 Member States shall make these resources available to
revenue accruing from the value added tax in                  the Commission.
accordance with paragraph 1 above, collected by the
other Member States. This derogation shall cease to           2.    Without prejudice to the auditing of accounts
have effect as soon as the rules for determining the          provided for in Article 206 (a) of the Treaty
uniform basis for assessing the value added tax are           establishing the European Economic Community, or
applied in all Member States.                                 to the inspection arrangements made pursuant to
                                                              Article 209 (c) of that Treaty, the Council shall,
                                                              acting unanimously on a proposal from the
                       Article 4                              Commission and after consulting the European Par-
                                                              liament, adopt provisions relating to the supervision
1.    The revenue referred to in Articles 2 and 3 shall       of collection, the making available to the
be used without distinction to finance all expenditure        Commission, and the payment of the revenue referred
entered in the budget of the Communities.                     to in Articles 2 and 3, and also the detailed rules for
                                                              applying Article 3.
2.    Financing expenditure connected with research
programmes from the Communities' own resources                                        Article 8
shall not exclude entry in the budget of the                  Member States shall be notified of this Decision by
Communities of expenditure relating to sup-                   the Secretary-General of the Council of the European
plementary programmes nor the financing of such               Communities; it shall be published in the Official
expenditure by means of financial contributions from          Journal of the European Communities.
Member States determined according to a special
scale fixed pursuant to a decision of the Council             Member States shall notify the Secretary-General of
acting unanimously.                                           the Council of the European Communities without
                                                              delay of the completion of the procedures for the
                                                              adoption of this Decision in accordance with their
                       Article 5                              respective constitutional requirements.
                                                              This Decision shall enter into force on 1 October
In order to cover expense incurred in collection, each        1985. At the same time the Decision of 21 April 1970
Member State may be refunded up to 10 % of the                shall be repealed.
amounts of the own resources set out in Article 2.
The rate applicable shall be fixed on a proposal from         This Decision shall enter into effect on 1 January
the Commission, by the budgetary authority, the               1985.
Council acting unanimously and Parliament acting by           To the extent necessary, any reference to the
a majority of its members and three-fifths of the votes       Decision of 21 April 1970 shall be understood as
cast.                                                         referring to the present Decision.