CELEX: 51977PC0120
Language: en
Date: 1977-04-20
Title: Proposal for a Council Regulation (EEC, Euratom, ECSC) implementing in respent of the own resources from VAT, the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (77) 120
Vol. 1977/0048
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                       COM(77)120 final.
                                                       Strasbourg, 20 April 1977
                                fenérsl    AiV
                            Proposai for a
                Council Régulation (EEC , Euratom , ECSC )
       implementing in re spent of the own resources from VAT,
        the Decision of 21 April 1970 on "the replacement of
         financial contributions from Member States by the
                      Communities' own resources
            ( submitted to the Council by the Commission )
COK(77 ) 120 final .
 ---pagebreak---                                       »
                             Explanatory memorandum
 I#    Introduction
 1.   At its meeting of 21 October 1976 , the Council assigned the
Commission the task of preparing a memorandum setting out the
"basic features of the financial regtlat ion on the collection of
own resources accruing from VAT .
In executing this task the Commission sent to the Council
on 17 November 1976 a working document entitled "Guidelines for
a Financial Regulation concerning the establishment and making
available by the Community of own resources accruing from VAT"
 ( Doc . COM(76)6lO final ).
This document listed a number of principles with which the
future regulation must comply , e.gtt
– the financial regulation to be adopted for VAT own resources
    must correspond as closely as possible with the measures
    implemented for the own resources which the Communities
    already have at their disposed ;
– the provisions of this financial regulation must correspond
    with the provisions ( if necessary amended ) of the proposals
    presented by the Commission in respect of the revision of
    the financial regulation and Regulation No 2/71 ;
– all the exemptions from the normal system provided for by
    the Sixth Directive must be covered by this regulation along
    with the provisions or procedure necessary for re-establishing
    the assessment base for some exemptions .
 ---pagebreak--- 2.    As the standard bases of common assessment have now "been laid
down by the Sixth VAT Directive , it is necessary
to implement , as from 1 January 1978 , Article 4 of the Decision
of 21 April 1970 which states that the Communities * own resources
shall include – apart from customs duties and agricultural
levies – resources accruing from the value iadded tax and obtained
ty applying a rate not exceeding 1$ to an assessment basis which is
determined in a uniform manner for Member States according to
Community rules .
The aim of this proposal for a regulation is to permit the
establishment , the entry in accounts , the making available and
the inspection of the collection of these own resources accruing
from the value , added tax .
3.   The technique based on the difference between the sale price
and the purchase price    has been adopted for the establishment
of VAT own resources under the normal system , since :
– taxable persons are not then required to show on the bills the
   amount of Community VAT corresponding to the transactions
   invoiced ;
– . knowledge of the various national rates is not needed ;.
– Member States are entrusted with separating the Community
   share of VAT from the national resources according to a
   method more in keeping with modern computerized management
   techniques .
4.   But the Sixth VAT Directive allows certain exceptional and
transitional exemptions from the rules applying uniformly to all
the Member States .   In the case of remission applied at the
national level , these operations are' intended to give rise to
the collection of corresponding own resources which the Member
States are to establish from the declarations of the taxable
persons or / in their absence , from other appropriate data .
  See point 6 .
 ---pagebreak---                                    - 3 -
Before the start of each financial year , each Member State shall
inform the Commission of the solution and type of appropriate data which ot
proposes to adopt for each category of exemption . The Commission
reserves the right to inspect this choice . Once the type of data
is laid down with the approval of the Commission, the corresponding
amount of own resources shall be subject to the same treatment by          .
the Member State as the resources normally collected on a uniform
assessment basis .
If the Commission finds the solution adopted by the Member State
for one category of exemption unacceptable , the question shall be
 ex.aminea with" the- Member State and referred to the Committee , and the
 Commission shall decide Which data arc to be used .
 "s   .*    •   ■  -                                       ,
5 . The inspection of VAT own resources contemplated by the
Commission is no different in type from that laid down for
existing resources ; it should be conducted in accordance with
the existing procedure provided for in Regulation No I65/74 as
regards the auditing and sample surveys conducted in association
with the Member States .
It should however be noted that :
– the determination of own resources from appropriate data
   requires special attention;
– the aggregation of the components of assessment before the
   application of the Community VAT rate by the national
   administrations is still the basic object of inspection ;
– the on-th&-spot inspection of establishment is less important .
   than in the case of existing resources as the Member States
   transfer to the Community Budget only a negligible proportion
   of their national revenue , not exceeding 1$ of the uniform
   assessment basis .
On the other hand , the problems of fraud are to be dealt with in
a separate text currently in preparation.
 ---pagebreak---  II *    Structures of the draft regulation
 A.    Establishment
 ( a) Establishment £f_own_r-es£\orc_es_und_er_n£rmal VAT ap£li_cati.on
        arrajy^ents_and_under_cgrtajin_Bj3egi al_arr angements
 6.    Wherever possible , own resources shall be established in line
 with the general principle from the particulars contained in the
 declarations made by taxable persons ( an official declaration may
 be made by the administration if necessary ) using the technique
 based on the difference     between the sale price and purchase price ,
 which may be summed up as follows :
 ( a) any taxable person subject to normal VAT arrangements must show
        in his periodic statement the total amount – at prices net of
        VAT – of deductible goods and services ( inputs ) and the sales of
        taxed goods and services ( outputs ) which he has made during the
        period covered by the declaration ;
 ( b) once this declaration has been submitted , the own resources
        accruing from VAT are considered as established .    For this
        purpose , the competent national administration , having
        collected all the data stemming from the declarations of
        taxable persons , calculates the difference between the overall
        outputs and overall inputs declared by the persons liable ;
 ( c ) this difference (which constitutes the value added achieved
        during the period considered by all the persons liable ) forms
        the* basis for applying the rate of own resources accruing from VAT .
 (d ) if only one national rate of VAT exists , the base to be adopted
        for applying the Community rate may evidently be obtained from
        the amounts of tax on the inputs and outputs without asking the
        taxable persons to declare the total amount of the prices of
        these inputs and outputs net of VAT .
 7.    The   taxable persons shall declare those transactions subject
 to exemptions with refunds of taxes paid at the preceding
stagp, in force in the Member States before 31 December 1975 and
 ---pagebreak---   satisfying the conditions of the Second VAT Directive , which shall
 be maintained provisionally until a date to be fixed by the
 Council ; these operations shall thus be treated as transactions
 taxable under the general system .
 Transactions conducted "by taxable persons with an annual turnover
 not exceeding 10 000 EUA shall not be considered taxable as part
 of own resources .
                                                 J
 ( b ) Establi shment fr£mjdecl_^aticins by^jthe_jtaxable^persons_or
       fr£m__a2pr°£riat e_dat a
 8 . If the taxable operations are conducted by farmers covered by
 the common flat-rate scheme , the assessment basis for calculating
 own resources shall be fixed by the Member States in accordance
 with the common method of calculation laid down in Annex C of the
 Sixth Directive .
 9 . Transactions conducted by taxable persons with an annual turnover
 of more than 10 000 EUA and entitled to an exemption on a national
 basis and operations exempt under the option allowed to the Member
 States under Article 28 of the Sixth Directive shall be assessed
 according to the added value established from declarations by the
"taxable persons or , failing this , from the most appropriate data.
 The Member States shall inform the Commission before the beginning of
 each financial year of the type of data which they consider appropriate .
 The Commission may conduct a previous examination , possibly on the
 spot , of the problems to which the nature of the data proposed
 could give rise . If the Commission does not recognize the data
 adopted by the Member States as appropriate , the committee must be
 consulted and there must be concertation between the Commission and
 the Member State concerned to find the most suitable solution .
 ---pagebreak--- B.   ENTRY INTO ACCOUNTS AND MAKING AVAILABLE
10.   Under the normal system , the Member States would gather information
on taxable persons to enable VAT own resources to be established , and after
centralizing this information , would calculate an aggregate sum by applying
the Community VAT rate adopted in the budgetary procedure for the financial
year of this chargeable event - to the value added by all taxable persons
during that monthly period.
There are two exceptions :
( a)  cases where own resources are determined according to declarations
      made by taxable persons ;  the Member States should proceed according
      to the normal system ;
(b)   cases where the assessment of own resources is determined from
      appropriate data ;  the aggregate calculations should be made as
      soon as the corresponding assessment base is established and in -
      any case before the end of the financial year *
11 .  The Member States keep accounts of the information referred to in
points 8 and 9 *   They enter the amount of VAT own resources - the amount
obtained by the application of the Community VAT rate and the individual
rates' - in the special account kept by the national Treasury so that
VAT resources can be made available to the Communities     by the 15th of
the second month after the establishment at the latest .
12 .  Likewise , by the same deadline , each Member State sends the Commission
a monthly statement of the total amount of own resources paid over in a
given month .   This statement must itemize resources resulting from the
application of the rate to the basis of assessment determined under the
normal system and those paid over on the basis of appropriate data for
each of the cases provided for .
 ---pagebreak--- A VAT heading should be added in the summary account which is drawn up
yearly "by each Member State regarding the establishment of own resources .
C.   INSPECTION OF OWN RESOURCES
13*   Member States will be responsible for monitoring the establishment and making
available of VAT own resources .   The Commission will f where it so requests ,
be invited to take part in this monitoring procedure *
These inspections will be designed primarily to check the conformity and
regular nature of the operations for establishing and making available VAT
own resources , and in particular operations relating to the aggregation of
the components *
Daring these inspections , the Commission will ensure that the appropriate
data are adopted so as to guarantee to all Member States that own resources
 are fairly established on . the basis of appropiate data.
14 *  All Member States will be notified of the reports drawn up by the
Commission following joint inspections once the Member State concerned has
made known its views on them *
D.   COMMITTEE PROCEDURE
15*   Since own resources accrue to the Community upon their establishment ,
the Commission is responsible for managing them within the context of the
implementation of the Communities' budget *
 ---pagebreak---                                      - 8 -
  The Commission considers it essential that a committee should be set up
  to assist it in matters relating to this regulation in view of complex
  problems of its application such the exemption arrangements ( e.g. defi­
  nition of the appropriate data ).
  The Commission stresses that the setting-up of an own resources committee
  would not / duplicate the work of the VAT Committee provided
  for in the Sixth Directive,      which would deal solely with problems
  relating to application of the common VAT system*
  16.  In the event of disagreement between the Commission and the Member State
  on the solutions contemplated to determine the assessment of each of the
  exemptions allowed under Article 4(2) of the Regulation t the Commission
  shall refer the matter to the committee while observing the following
  principles :
  (a) the powers of the Commission operate as between the Member State and
  the Commission , the rights and obligations of the taxable persons being laid
  down by the Sixth Directive# The decision-making procedure thus relates
  to the appropriate data .
  (b) before taking a decision , and after having,where necessary , consulted
  the Member State concerned , the Commission shall consult the committee ,
  which contains " representatives of all the Member States .
  (c) in all cases it is the Commission that makes- 'the decision .
- 17 . The main reasons for which the Commission has found it necessary to
  propose this formula are as follows :
  (a) it is essential to maintain the balance between the two institutions
  constituting the budgetary authority, namely the European Parliament and the
  Council , and to avoid introducing a formula which would put the latter in a
  privileged position ;
  (b) as each Member State is made responsible for proposing appropriate methods
  for fixing the bases to be used in calculating the compensatory payments , and
  as the Commission is responsible to the joint budgetary authority for its
  administration of the budget , it is reasonable that the Commission should be
  the arbiter of what is a suitable method , within the limits imposed by the
  principles listed under point 16(a).
 ---pagebreak---                      >
                               - 9 -
Council Regulation (EEC . Euratom . ECSCj
implementing in respect of VAT own resources
the Decision of 21 April 1970 on the replacement of
financial contributions from Member States by the
            Communities * own resources
THE COUNCIL OP THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Coal
and Steel Community, and in particular Article 78f thereof,
Having regard to the Treaty establishing the European
Economic Community, and in particular Article 209 thereof,
Having regard to the Treaty establishing the European
Atomic Energy Community, and in particular. Article 183 thereof, •
Having regard to the Treaty establishing a Single Council and
a Single Commission of the European Communities , and in
particular Article 20 thereof,
Having regard to the Decision of 21 April 1970 on the
replacement of financial contributions frcm Member States by
the Communities 1 own resources (hereinafter called 'Decision
of 21 April 1970'), and in particular Article 6(2) thereof,
Having regard to the proposal from the Commission *                     *
                                                            2
Having regard to the Opinion of the European Parliament ,
Whereas the Decision of 21 April 1970 provides that the Council
must adopt provisions relating to the control , the making
available and the payment of the Communities * own resources, together with
 detailed rile sfor the application of Articles 3 ( 3 ) and 4 thereof ;
whereas , pursuant to Article 20 of the Treaty establishing a Single
Council and a Single Commission of the European Communities , the
budgets of the three Communities have been combined in a single budget ;
 10J No L 94, 28 Aprii 1970, p. 19.
20J No
 ---pagebreak---                                  - 10 -
Whereas Article 4 of the Decision of 21 April 1970 provides that
the own resources accruing from value added tax shall "be obtained
by applying a rate not exceeding 1$ to an assessment basis to
be determined in a uniform manner for Member States according to
Community rules ; whereas this assessment -fecrsi.s__has' been
provided      the Sixth Directive No ..... EEC of the Council of ••••
1977 on the harmonization of the legislation of Member States
on turnover taxes - common system of added value tax: uniform -
assessment basis
Whereas detailed rules should be laid down for the determination sof
own resources accruing from value added tax , in
particular in those cases where , in the absence of declarations
from the taxable persons , these resources are to be determined from
appropriate data ;
Whereas Council Regulation (EEC , Euratom, ECSC) No 2/71 of
2 January 1971^ lays down detailed rules for the accounting, payment ,
allocation to the Communities' budget and control of own resources ;
whereas provision should be made to adapt these rules as appropriate
in order to deal with own resources from VAT;
Whereas implementation of this Regulation, in particular as regards
the definition of appropriate data      having a direct budgetary effect ,
 requires that the Commission be able to take the corresponding
decisions quickly; whereas the establishment of a VAT own resources
 committee will permit close cooperation between the Member States
and the Commission in this field :
HAS ADOPTED THIS REGULATION
|oj  No
^OJ No L 3 .   5 January 1 97"! - p.1 .
 ---pagebreak---                                  - 11 -
Title' I : General provisions
                                Article 1
 The amount accruing to the Communities' own resources from value added
 tax in accordance with Article 4 ( 1 ) of the Decision of 21 April 1970
(hereinafter called "VAT resources") shall he determined by the
Member States and made available to the Commission as provided
in this Regulation.
                                Article 2
1 . The amount of VAT resources shall be determined by applying to the
  assessment base determined in accoraance with tiie provisions of this
Regulation the Community rate fixed under the budgetary procedure .
2 . Should this rate be changed in the course of a finrmcial year
as a result of a supplementary and/or amending budget , the new
rate shall be applied to the whole of the .assessment base for that
financial year.
3. The Community rate shall constitute an integral part of the
national rates of value added tax and shall apply to all taxable
transactions referred to in Article 2 of the Sixth Directive of
the Council of .... on the harmonization of the legislation of
Member States on turnover taxes (hereinafter called the Sixth VAT
Directive ) 2 , with the exception of those transactions exempted
 under             Articles 13 » 14 and. 15 of the aforesaid Directive
insofar as these are not subject to the optional taxation provided
for in Articles 28(3) (a) and (c) of the same Directive
                                Article 3
1 . Where taxable transactions qualify for a deduction under
      Article 17 of the Sixth VAT Directive , the assessment base shall
be the difference between the taxable amount of these transactions and
the taxable amount of the goods and services in respect of which the
tax is deductible .
  OJ No L 94 of 28 April 1970.
  QJ Ko ......
 ---pagebreak---                                 - 12 -
2 . Transactions to be regarded as taxable for the purposes of paragraph 1
shallinclude those which , in accflrstonce with Articlfc28 ( 2 ) of the _
Sixth VAT Directive , are subject in the Member States to exemptions with
refund of the tax paid at the preceding stage .
3.    Transactions to be regarded as taxable for the purposes of paragraph 1
shall not include those performed by taxable persons whose annual
turnover, determined according to the rules laid down in Article 24(4)
of the Sixth VAT Directive , does not exceed 10 000 EUA , this amount
  ^ eing determined in accordance with the conversionr ates set out in
 Article 31 ( 2) of that Directive .
                             Article 4
1.    With regard to      taxable transactions effected "by farmers
taking advantage of the common flat-rate scheme provided for in
Article 25 of the Sixth VAT Directive , the assessment base shall
be the added value calculated by the Member States in accordance with the
common method of calculation provided for in Annex C to that Directive .
2•    The assessment base for :
( a)      operations effected by taxable persons with an annual
      turnover, calculated in accordance with the provisions of
      Article 24(4) of "the Sixth VAT Directive , of more than 10 000 EUA
      and with an exemption tinder Article 24(2) ;
(b) transactions as set out in Annex F to the Sixth VAT Directive
      which the Member States exempt in accordance with the option
      provided for in Article 28(3) (b) of that Directive ;
shall be the added value as established from declarations to be made by
the taxable persons or f failing these , from appropriate data .
 ---pagebreak---                                  - 13 -
3.               The Member States shall inform the Commission,
before the beginning of each financial year and prior to its
presenting the preliminary draft budget , of the solutions they
propose to adopt to determine the assessment base for each of the
categories of transaction referred to in paragraph 2 , indicating
where . applicable the nature of the data which they consider
appropriate .
This information for the financial year 1978 shall be sent as soon
as possible and not later than 1 October 1977*
4*    Either on its own initiative or at the request of a Member State
the Commission shall examine , on the spot if need be , problems
arising from implementation of the provisions of paragraph 2.
                          Article 5
1.        VAT resources shall be determined :
- in the cases referred to in Articles 3(1 ) and ( 2) of this
   Regulation, when the declaration is lodged by the taxable person,
   in accordance with the provisions of Article 22(4) of the Sixth
   Directive , or by the person liable for payment of the tax on
   importation, in accordance with Article "23 of the Directive , or,
   in the absence of such declaration , when they are established
   officially by the competent authority of the Member State ;
_ in the cases referred to in Articles 4 CI ) and ( 2 ), as soon as
    the assessment base has been determined by the competent autnorixy
   of the member state. £ucn Determination must be made as soon as
   possible ana in any event in good time for inclusion of the
    corresponding VAT resources in the monthly statement unaer
    Article 5 of Regulation N° 2 / 71 for the December of "t i its
    financial year in question .
2 . Correction by the competent authority of the Member State of an
incorrect or incomplete determination shall be regarded as a fresh
 determination .
3* For the purposes of this Regulation^.        but without prejudice to
                   the second indent of the first paragraph , VAT resources for
                                   I
     any one financial year shall cover all transactions in respect of which a
     determination was made in the course of that financial year . Tins Community
     rate to be used for such deteroinction "hall be that fixed foe the financial
     year in which occurs the chargeable event as defined by Article 10 of
     the Sixth VAT Directive .
 ---pagebreak---                            - 14 -
                         Article 6
Where tax is refunded by a Member State under Article 17(4 ) of
the Sixth VAT Directive or under Article 4 of Directive 72 / 210/ EEC
of 17 June 1972 ( 1 ) amending Directive 69 / 169/ EEC of 28 May 1969 ( 2 ),
the assessment base determined in accordance with Article 3 ( 1 ) shall
be reduced by the taxable amount of the transactions giving rise to
such refunds .
Title II
Provisions relating to the accounting and making available of
own   resources .
                         Article 7
1 . - The accounting of VAT resources shall be governed by the
       provisions of Articles 5 and 6 of Regulation No 2/ 71 ;
     - the making available of VAT resources shall be governed by
       the provisions of Articles 7(1 ), 8, 9, 10(1 ) and 11 of Regu­
       lation No 2/ 71 .
2 . The closing statement of account provided for in Article 5 of
Regulation No 2/ 71 and the monthly statement sent to the Commission
in accordance with Article 6(2 ) thereof shall distinguish between
VAT resources determined in accordance with the first indent of
Article 5 ( 1 ) of this Regulation and each category officially de­
termined in accordance with the second indent of the said Article 5 ( 1 ).
The monthly statement must also include a breakdown of VAT resources
by rate and ifirtancial year .
( 1 ) 0J L 139 of 17 June 1972
( 2 ) 0J L 133 of 4 June 1969
 ---pagebreak--- Article 8
If the Community rate is changed in the coarse of a financial year,
the Member States shall recalculate the amount ofeo»n-re sources and jnake the
additional amount thereof available to the Commission not later than
the fifteenth day of the month following the .change in the rate .
TITLE       III
Provisions concerning measures of control .
Article 9
The provisions of Articles 3 , 4 , 13 and 14(3 ) of Regulation No 2/71
 shall apply to VAT resources .
Article 10
1 . The Member States shall conduct the verifications and inquiries
concerning the determination- and making available of VAT resources .
They shall associate the Commission with these checks at its request .
During these checks the Commission shall also ascertain that
the appropriate data have been used and that the calculations made to
determine the amount of own resources in the cases provided for in
Article 4(1 ) and ( 2) comply with the provisions of this Regulation.
2. The Commission may request the Member States to conduct additional
checks . It may be associated in them on request .
3. The provisions of Council Regulation (EEC , Euratom, ECSC )
No 165/74 of 21 January 1974 shall apply to checks relating to VAT
resources .
 ---pagebreak---                                    - 16 -
                             ϊ I Τ I Ε   ! V
               Provisions relating to the VAT resourcesj:omrmttee and
                            final provisions
                        . .    Artiele 11
1 * A Committee on VAT Own Resources (hereinafter called the ''Connittee *)
is hereby set up*
2* The Committee shall oonsist of representatives of the Komber
States and of the Commission* Each llember State shall be represented
on the Committee "by not more than five officials . The Chairman of
the Committee shall be a representative of the Commission* Scoretariat
eervioes for the Committee shall be provided by the Commission *
3*   The Committee shall adopt Its own rules of procodure *
                              Article 12
 1.   The Committee shall examine . ~ questions raised by its Chairman,
 on his own initiative or at the request of the representative of a
 Member State , which concern the application of this Regulation, and
 in particular' the following :
 (a) the information and communications provided for in Articles 4(1Mb )
      5 and 13(3) of Regulation No 2/71 >
 (b) cases of force ma.ieure as refw-red to in Article 13(2 ) of
      Regulation 2/71 »
 ( c) measures of control and inspection as provided tor in Article 10
 (<0 the determination by the Member States of the added value established
      in accordance with the provisions of Article 4(2).
 ---pagebreak--- 2,  If the Commission considers that the data supplied by the Member
States tinder Article 4(2) . failing declarations from taxable persons.
                                                , the
are not adequate     for the determination of 'own resources , it shall
contact    the Member State concerned and the Committee shall be
consulted within two months of    this contact     having been made .
After consulting the Committee the Commission shall determine the
data to be used for the determination of the own resources referred
to in Article 4(2) of this Regulation .
                          Article 13
This Regulation shall enter into force on the day following its
publication in the Official Journal of the European Communities .
                                                      «
It shall have effect from 1 January 1978, except tor Article 4(3),
which shall have effect from 1     September 1977 .
Done at
                                            For the Council
                                             the President