CELEX: 51983PC0621
Language: en
Date: 1983-10-21
Title: SECOND AMENDMENT TO THE PROPOSAL FOR A COUNCIL REGULATION ( EEC, EURATOM, ECSC ) AMENDING REGULATION ( EEC, EURATOM, ECSC ) NO 2891/77 IMPLEMENTING THE DECISION OF 21 APRIL 1970 ON THE REPLACEMENT OF FINANCIAL CONTRIBUTIONS FROM MEMBER STATES BY THE COMMUNITIES OWN RESOURCES

10. 11.83                         Official Journal of the European Communities                                     No C 303/19
                                                             II
                                                     (Preparatory Acts)
                                              COMMISSION
                Second amendment to the proposal for a Council Regulation amending Regulation (EEC,
                Euratom, ECSC) No 2891/77 implementing the Decision of 21 April 1970 on the
                replacement of financial contributions from Member States by the Communities' own
                                                        resources (')
                                                    COM(83) 621 final
                (Submitted by the Commission to the Council pursuant to Article 149 (2) of the EEC Treaty
                              and Article 119 (2) of the Euratom Treaty on 24 October 1983)
After the third recital, add the following new recital:          2. The second (unnumbered) paragraph of Article 2
                                                                      is numbered paragraph 2.
     'Whereas the concept of establishment should be
     clearly defined to ensure that it is applied in an
                                                                 3. At the beginning of Article 9 (1), the following is
     adequately uniform manner; whereas Community
                                                                      inserted:
     customs legislation introduced the concept of
     "entry in the accounts", defined as the official act             'Subject to the provisions of Articles 10a and 10b,
     by which the amount of the import duties or                      the . . . ' .
     export duties to be collected by the competent
     authorities is duly determined; whereas the                 4. At the beginning of Article 10 (1), the following is
     establishment of entitlements should be provided                 inserted:
     for even in cases where it is not possible to make
     an entry in the accounts as so defined;'                         'Subject to the provisions of Articles 10a and 10b,
                                                                      the entry . . . ' .
After the fifth recital, add the following new recital:
                                                                  5. The following             Article  10a   is  inserted   after
      'Whereas after entitlements have been established,              Article 10:
      the corresponding own resources should be made
      available; whereas, however, where recovery is                  — paragraph 1: Article 17 (1) becomes Article 10a
      delayed or proves impossible, provision should be                   (1).
      made for the making available of entitlements to                — paragraph 2:
      be deferred or definitively waived; whereas this
      possibility should be strictly limited in order to                  '(a) The Member State may, however, subject
      protect the Community's financial interests;                                  to the conditions set out below, defer
      whereas appropriate procedures should be laid                                 making       available     an     entitlement
      down;'                                                                        established in accordance with Article 2
                                                                                    (1) (b) where the entitlement cannot be
                                                                                    recovered within the normal time allowed.
 1. The first (unnumbered) paragraph of Article 2 is
     numbered paragraph 1 and is amended as follows:                        (b) The Member States shall send the
                                                                                    Commission a description of the situations
     '(a) For the purpose of applying this Regulation,                              in which they plan to make use of this
           in cases where Community rules impose an                                 provision. After consulting the Committee
           obligation to enter an entitlement in the                                referred to in Article 20, the Commission
           accounts, the entitlement shall be deemed to                              shall draw up a list of model cases in
           be established as soon as it has been entered                            which this provision may be applied.
           in the accounts.
                                                                            (c) The amounts of the entitlements to which
       (b) In cases not covered by these rules, however,                             the Member State applies this provision
           an entitlement shall be deemed to be                                      shall be recorded in a special section of the
           established as soon as its amount has been                                own resources accounts referred to in
           determined by the appropriate department or                               Article 6, broken down by the type of
            agency of the Member State.'                                             resource involved and the type of case as
                                                                                     contained in the list provided for in (b)
 (») OJ No C 231, 4. 9. 1982, p. 15.                                                 above.
 ---pagebreak--- No C 303/20                           Official Journal of the European Communities                                10.11.83
       (d) The entitlements referred to in this                            met may itself decide not to make these
            paragraph shall be made available to the                       amounts available to the Commission.
            Commission not later than the first                            During the first and third quarters of the
            working day after the 19th day of the                          year, it shall send the Commission a list of
            second month following that in which:                          cases in which decisions not to make own
            — they were recovered; any interest paid                       resources available have been taken during
                on the entitlements by the person liable                   the previous half-year and the reasons for
                 shall also be made available,                             these decisions.'
            — the Member State decided to terminate              — paragraph 2:
                the recovery procedure without
                 making use of the provisions of Article             '(a) The effect of the Commission's decision to
                 10b;'.                                                    grant the request of a Member State or the
                                                                           decision of a Member State taken under
                                                                           1 (c) shall be:
6. The following Article 10b is added after Article
   10a:                                                                    — to authorize the Member State which
                                                                                has paid over amounts under Article
   — paragraph 1:                                                               10a (1) to deduct these amounts from
      '(a) A Member State may be authorized not to                              the own resources to be made available
            make available to the Commission the                                to the Commission on the first
            amounts corresponding to established                                working day after the 19th day of the
            entitlements in cases where recovery of the                         second month following that in which
            entitlement proves impossible or the                                the Commission's decision was taken
            Member State is released                under                       or the communication referred to in
            Community law from the obligation to                                1 (c) was made,
            recover the entitlement and:                                   — to authorize the Member State which
            — the non-recovery referred to in the                               has availed itself of the facility referred
                 previous Article is not the result of an                       to in Article 10a (2) not to pay to the
                 error by the Member State;                                     Commission the amount of the
                                                                                entitlements in question.
            — the same taxable event has not given
                 rise to the collection of national                    (b) If the Commission does not accede to the
                 revenue.                                                  request of a Member State which has
                                                                            availed itself of the facility referred to in
        (b) At the request of a Member State the
                                                                           Article 10a (2), the Member State shall
            Commission shall decide, after consulting
                                                                            make available to the Commission the
            the Committee referred to in Article 20,
                                                                            amount of the entitlements in question not
            whether the conditions set out in (a) have
                                                                            later than the first working day after the
            been met and whether the request of the
                                                                            19th day of the second month following
            Member State should be granted.
                                                                            that in which the decision was taken.
        (c) However, if the amount of the entitlement
             referred to in (a) above is less than an                  (c) The entitlements referred to in this Article
             amount which is initially fixed at 100 ECU                     shall be listed case by case in a special
             and which may be revised by the                                section of the own resources accounts
             Commission        after    consulting     the                  referred to in Article 8.'
             Committee referred to in Article 20, a
             Member State which considers that the             7. Paragraphs 1 and 2 of Article 17 are deleted and
             conditions set out in (a) above have been            paragraph 3 becomes Article 17.