CELEX: 51984PC0465
Language: en
Date: 1984-07-31
Title: THIRD 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 THE FINANCIAL CONTRIBUTIONS FROM THE MEMBER STATES BY THE COMMUNITIES' OWN RESOURCES

21.8.84                               Official Journal of the European Communities                            No C 219/7
                                                             II
                                                     (Preparatory Acts)
                                               COMMISSION
                Third 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 the financial contributions from the Member States by the Communities'
                                                       own resources
                                                   (COM(84) 465 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 Euratom Treaty on 3
                                                       August 1980)
                                                      (84/C 219/09)
 1. After the third recital, insert the following two             3. Article 1 is replaced by the following:
     new recitals:
                                                                       Article 1
                                                                      The Community's own resources provided for in
     'Whereas, pending harmonization              measures            the Decision of 21 April 1970, hereinafter called
     which will make possible harmonized application                  "own resources", shall belong to the Community
     of the system of own resources, it is necessary for              from the moment that the event giving rise to
     the time being to give a harmonized definition of                them takes place.
     the concept of establishment of own resources (l);
                                                                      These own resources shall be established by
                                                                      Member States in accordance with their own
                                                                      provisions laid down by law, regulation or
     Whereas Community customs legislation has
                                                                      administrative action, account being taken of all
     introduced the concept of "entry in the
                                                                      the relevant provisions of Community law. They
     accounts", defined as the official act by which the
                                                                      shall be made available to the Commission and
     amount of the import duties or export duties to
                                                                      inspected as specified in this Regulation without
     be collected by the competent authorities is duly
                                                                      prejudice to Council Regulation (EEC, Euratom,
     determined; whereas provision should be made
                                                                      ECSC) No 2892/77 of 19 December 1977
     for entitlements to be established, even in cases
                                                                      implementing, in respect of own resources
     where it is not possible to make an entry in the
                                                                      accruing from value added tax, the Decision of
      accounts as so defined;'
                                                                      21 April 1970 on the replacement of financial
                                                                      contributions from Member States by the
                                                                      Communities' own resources.'
  2. After the fifth recital, insert the following new
      recital :                                                    4. The first (unnumbered) paragraph of Article 2 is
                                                                       numbered paragraph 1 and is amended as
                                                                       follows:
      'Whereas entitlements should be made available                   ' 1. For the purpose of applying this Regulation:
      following their establishment; whereas, however,
      where recovery is delayed or proves impossible,                  (a) in cases where Community rules impose an
      provision should be made for the making                                obligation to enter an entitlement in the
      available of entitlements to be deferred or for the                    accounts, the entitlement shall be deemed to
      entitlements to be waived; whereas this possibility                    be established as soon as it has been entered
      should be strictly limited in order to protect the                     in the accounts;
      Community's financial interests; whereas appro-
      priate procedures should be laid down.'                          (b) in cases not yet covered by these rules,
                                                                             however, an entitlement shall be deemed to
                                                                             be established as soon as its amount has been
                                                                             determined for the first time or can be
                                                                             estimated by the appropriate department or
 O OJ No C 231, 4. 9. 1982, p. 15.                                           agency of the Member States.'
 ---pagebreak--- No C 219/8                           Official Journal of the European Communities                                  21. 8. 84
 5. The second (unnumbered) paragraph of Article 2                   '(a) A Member State may be authorized not to
    is    numbered       paragraph     2;     the   word                   make available to the Commission the
    '(unnumbered)' is deleted.                                             amounts      corresponding    to     established
                                                                           entitlements in cases where recovery of the
 6. Article 10 (1) is replaced by the following:                           entitlement proves impossible or the Member
                                                                           State is released under Community law from
    '1. Subject to the provisions of Articles 10a and
                                                                           the obligation to recover the entitlement and,
     10b, the entry referred to in Article 9 (1) shall be
                                                                           in either case:
    made not later than the first working day after
    the 19th day of the second month following that                        — the non-recovery referred to in the
    in which the entitlement was established as                                previous Article is not the result of an
    provided for in Article 2.'                                                 error by the Member State,
                                                                           — the event generating the own resources
 7. Article 10a (2) (a) and (b) are replaced by the                             has not given rise to the collection of
    following:                                                                 national revenue.'
    '(a) The Commission may authorize the Member                10. The following is added to the second indent of
         States to defer making available an                         subparagraph (a) of Article 10b (2):
         entitlement established in accordance with                  'The entries in the special section of the own
         Article 2 (1) (b) where the entitlement                    resources accounts referred to in Article
         cannot be recovered within the normal time                  10a (2) (c) shall be amended accordingly.'
         allowed.
                                                                11. The following Article 10c is inserted after Article
     (b) After consulting the Committee referred to                  10b:
         in Article 20, the Commission shall draw up                  'Article 10c
         a list of model cases in which this provision
                                                                    The request for authorization referred to in
         may be applied without prior authorization.'
                                                                    Articles 10a and 10b shall affect the application
                                                                    of Article 11 only in cases where such authoriz-
 8. The following subparagraph        (e) is added      to
                                                                     ation is actually granted. However, in the event
    Article 10a (2):
                                                                    of authorization being refused, the Commission
    '(e) Unless the Commission decides otherwise in                 may, for reasons of equity, waive interest on late
         accordance with paragraphs a and b, the                    payments.'
         making available of an entitlement may not
                                                                12. The following Article 24a is inserted after Article
         be deferred for longer than three months.
                                                                     24:
         The authorization permitting deferral may be
         renewed.'                                                    'Article 24a
                                                                    Article 9 of Council Regulation (EEC) No
 9. Article 10b (1) (a) is replaced by the following:                1697/79 is repealed. ( x )'
                                                                (•) O J N o L 197, 3. 8. 1979, p. 1.