CELEX: 51993PC0437
Language: en
Date: 1993-09-14
Title: Proposal for a COUNCIL REGULATION (EEC, Euratom) amending Regulation (EEC, Euratom) No 1552/89 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources

26 . 10 . 93                             Official Journal of the European Communities                              No C 289 / 7
                                                                 II
                                                         (Preparatory Acts)
                                                    COMMISSION
              Proposal for a Council Regulation (EEC, Euratom) amending Regulation (EEC, Euratom)
              No 1552/89 implementing Decision 88/376/EEC, Euratom on the system of the Communities'
                                                           own resources
                                                          (93 /C 289/09)
                                                        COM(93) 43 7 final
                                        (Submitted by the Commission on 5 October 1993)
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,                                 TITLE va
Having regard to the Treaty establishing the European
Economic Community, and in particular Article 209                         Procedure for the application of Article 3 ( 1 ) of
thereof,                                                                  Decision 88/376/EEC, Euratom
Having regard to the Treaty establishing the European
Atomic Energy Community, and in particular Article 183                   Article 14a
thereof,
Having regard to         Council Decision 88 /376/EEC,                   For the purposes of applying the annual ceiling on
Euratom of 24 June 1988 on the system of the                             own resources, no account shall be taken of any
Communities' own resources ('), and in particular Article                negative balance from the previous year requiring to
8 (2) thereof,                                                           be charged as expenditure in the budget for the year
Having regard to the proposal from the Commission,                       in question. Similarly, a positive balance from the
Having regard to the opinion of the European                             previous year, requiring to be entered as revenue in
Parliament,                                                              the budget for the year in question, shall be set off
                                                                         against the own resources ceiling.
Having regard to the opinion of the Court of Auditors,
Whereas the provisions of Council Regulation (EEC,                       In the year following the implementation of the
Euratom) No 1552 / 89 (2), as last amended by Regu­                      budget in a given year n, the own resources ceiling
lation (EEC, Euratom) No . . ., lay down the budgetary                   shall be compared with the amount of actual expen­
and accounting rules governing balances but not the                      diture in terms of payment appropriations.
treatment of those balances vis-a-vis the own resources
ceiling ;                                                                Such expenditure shall not include any negative
                                                                         balances entered in the budget from previous years ;
Whereas it must be made possible for the capacity for                    any miscellaneous revenue and any other resources
financing the budget in a given year, afforded by the                    actually received during the same year shall be
own resources ceiling, to be used in full to cover expen­                deducted from that expenditure .
diture during that year with due regard for the principle
of budgetary equilibrium ;                                               If the resulting expenditure figure exceeds the own
Whereas it is necessary, for the purposes of applying the                resources ceiling, the ceiling for own resources
own resources ceiling to a given year, to clarify, vis-a-vis             available in year n + 2 shall be lowered by the
that ceiling, the treatment of positive and negative                     amount of the overrun .'
balances from previous years,
HAS ADOPTED THIS REGULATION :                                                                 Article 2
                          Article 1                                 This Regulation shall enter into force on the seventh day
                                                                     following that of its publication in the Official Journal of
The following title is inserted in Regulation (EEC,                  the European Communities.
Euratom) No 1552 / 89 :
                                                                     It shall apply from 1 January 1994 .
O OJ No L 185 , 15 . 7 . 1988 , p. 24 .                             This Regulation shall be binding in its entirety and
O OJ No L 155 , 7 . 6 1989, p . 1 .                                 directly applicable in all Member States .