CELEX: 51992PC0519
Language: en
Date: 1992-12-11
Title: Proposal for a COUNCIL REGULATION (EEC) amending the Council Regulation implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources

COMMISSION OF THE EUROPEAN COMMUNITIES
                                      C0M(92) 519 final
                                      Brussels,  11 December 1992
                         Proposal for a
                   COUNCIL REGULATION (EEC)
                amending the Council Regulation
           implementing Decision 88/376/EEC, Euratom
        on the system of the Communities' own resources
                 (presented by the Commission)
 ---pagebreak---                             EXPLANATORY MEMORANDUM
I.   INTRODUCTION
1.1      Council   Regulation   (EEC,   Euratom)   No 1552/89,    implementing
Decision 88/376 on the system of the Communities' own resources,
hereinafter referred to as the Regulation, was adopted on 29 May 1989 and
has applied since 1 January 1989.
Article 22 of the Regulation requires the Commission to submit a report by
1 December 1992 at the latest on its implementation and, if appropriate, to
propose any necessary amendments.
The main changes made in 1989 concerned:
    detailed definition of the concept of establishment (Art. 2 ) ;
    introduction of a separate set of accounts to record established
    entitlements which have not been recovered and for which no guarantee
    has been provided (Art. 6(2));
    supply of more detailed information by Member States on the difficulties
    encountered in recovering entitlements and in particular a brief
    description of cases of fraud and irregularities (Art. 6(3));
    possibility for the Commission to undertake on-the-spot inspections on
    its own initiative (Art. 18(3));
    waiving of the obligation to make amounts available in specific cases
    where recovery is impossible for reasons which cannot be attributed to
    the Member States (Art. 17(2)).
 ---pagebreak---                                     - 3 -
1.2 Experience acquired in the three years during which the Regulation has
been applied, the conclusions drawn by the Commission from its inspections,
the comments of the audit and budget authorities and those of the
Member States' government departments reveal the need for a number of
adjustments.
These adjustments, which do not affect the fundamental principles of the
system, are designed to improve its operation in the following respects:
-   greater precision and clarity of the rules in order to ensure consistent
   and effective application by the national authorities and so improve the
   collection of Community resources:
         these are the proposals for amendments to Articles 2, 4, 6(2) (a),
         (b) and (c), 6(3)(a), 6(4) and 7(2);
    simplification and streamlining of certain procedures, notably the
   reporting obligations, in order to rationalize the task of the national
    authorities:
         these are the proposals for amendments to Articles 5, 7, 8, 9, 10
         and 17(3);
   tighter enforcement of the obligations on national authorities to supply
    information on recovery and placing of responsibility with them in cases
   of negligence in order to improve recovery procedures and Commission
    controls:
         these are the proposals for amendments to Articles 2, 6(2)(a),
         6(3)(a) and (b), 6(4), 10(1), 11, 17(2) and 17(3).
II.      THE PROPOSED AMENDMENTS
2.1      Article 2 - Point of establishment of own resources
The principle applied here ever since the introduction of the own resources
system is that the Communities are entitled to these resources as soon as
the customs debt has arisen, even before they have been recovered.
 ---pagebreak---                                    - 4 -
These entitlements must be established as soon as possible after the debt
has arisen, i.e. as soon the debt can be clearly determined: this is what
Article 2 states at present.
However, as the Commission has accepted that Member States fulfil their
obligation if own resources are established at the time of the customs
clearance procedure, application of the customs and financial rules needs
to be properly coordinated.
From this point of view, two improvements are required:
   As soon as the debt has been registered by the administrative act of
   entry in the accounts and the debtor has been notified, its definition
   is certain. In most cases, in fact, entry in the accounts and
   notification to the debtor are simultaneous.
   Wherever such an entry in the accounts is required by the customs
   regulations, in order to give practical meaning in procedural terms to
   the obligation to establish own resources, the Commission considers that
   this obligation has been satisfied once the entry in the accounts has
   been effected, followed immediately by the notification to the debtor.
   The date of entry in the accounts is taken to be the date of
   establishment.
   Hence the proposed amendment in Article 2(la).
   In order to speed up establishment in contentious cases (disputes, fraud
   or irregularities), the competent administrative authorities must be in
   a position to make the establishment even when the calculation of the
   debt by the competent administrative authorities may subsequently be
   amended by decision of the judicial authorities. The Commission feels
   that the date of establishment in such cases should be that of the first
   administrative decision determining the debt or when judicial action is
   brought, if this occurs first.
   Hence the proposed amendment in Article 2(lc).
   As regards sugar resources; it should be pointed out in Article 2(la)
   that the establishment procedures for the various levies are set out in
   the sugar market regulations.
 ---pagebreak---                                    - 5 -
2.2     Article 2 - Establishment in the event of error
Care must be taken not to confuse establishment and entry in the customs
accounts. If the competent administrative authorities fail to enter a
customs debt in the accounts and to notify the debtor, they must
nevertheless establish the Community's entitlement to its own resources if
the requirements for establishment are satisfied.
Administrative errors resulting either from incorrect information provided
by the competent authorities which are binding on them or from any other
cause which could not be detected by a trader acting in good faith cannot
be automatically considered as being not attributable to the Member States
within the meaning of Article 17(2). So that only cases producing a
substantial loss of own resources will be covered, a lower limit of
ECU 2 000 is set.
When the amount involved is over ECU 2 000 the resources must therefore be
established and although the customs regulations do not provide for entry
in the accounts, the Commission is proposing that Article 17(2) should be
amended to cover such cases of non-recovery (see paragraph 2.17 below).
Hence the need for an ad hoc entry in the accounting ledgers in such cases
without notification of the debtor and the proposed amendment in
Article 2(lb).
2.3     Article 4 - Designation of the national departments or agencies
        responsible
In view of the essential role played by national controls in ensuring
proper collection of own resources, the Commission and the Member States
need to know the names of the departments responsible and the rules
governing them.
Whenever changes are made in this area the Member States must send the
Commission the new organization charts and the amended rules.
2.4     Articles 5 and 6 - Accounts for sugar resources
Sugar levies collected in respect of one marketing year must not be booked
to two different budget years.
 ---pagebreak---                                    - 6 -
2.5     Article 6 - Monthly closure of accounts
There is no uniformity in the national rules governing the end-of-month
closure of accounts. Since these rules affect the making available of own
resources, it is proposed that the same date should apply for all
accounting officers administering Community resources.
2.6     Article 6 - Total or partial guarantee
In order to make entirely clear what is entered in the separate account, it
is proposed that the latter part of Article 6(2) (b) be amended to allow
those Member States which so desire to enter in the separate account
established entitlements covered by full or partial guarantee, in cases
where the entitlement has been challenged and may subsequently change.
2.7     Article 6 - Monthly and quarterly statements
It proposed that specimen statements be annexed to the Regulation.
2.8     Article 6 - Simplified customs clearance procedures
Simplified customs clearance procedures and aggregated payment procedures
are designed to rationalize the work of the national authorities and
facilitate the control of operations covered by customs entries.
In order not to give traders enjoying payment facilities a financial
advantage over those who declare their imports by the normal procedures,
the length of time by which payment may be deferred under Article 8(a) of
Regulation 1854/89 is shortened when aggregation of entries is allowed,
depending on the length of the aggregation period.
The same thing must apply by analogy to the time allowed for making
available own resources, which should be shortened in the case of
aggregation of entries so that the amounts corresponding to entries made in
a given month - whether these be normal entries or simplified entries - are
made available by the national authorities under the same conditions.
To allow for the extension already made and the foreseeable extension in
the use of simplified customs clearance procedures and simplified payments
arrangements, which already shorten the recovery period, the time allowed
for making entries in the accounts and, in Article 10(1), for making
resources     available    should    be     shortened    by     15    days.
 ---pagebreak---                                    - 7 -
2.9     Article 6 - Brief description of cases of fraud and irregularities
        and link with own resources accounts
In order to enable the Commission to improve its monitoring of the
administrative and accounting arrangements for the recovery of own
resources, in particular in cases of fraud and irregularities, the Member
States must send the Commission brief descriptions of such cases. The
following arrangements will apply:
(a)     The descriptions must include a number of particulars specified in
        the proposed    article   and  in particular,     for   cases where
        entitlements have already been established, must indicate the stage
        reached in the recovery procedure when the description is sent in.
(b)     Once a final decision has been taken in a case, the monthly
        statement must be accompanied by information about whether amounts
        have been recovered or whether recovery has been given up.
(c)     In order to bring the periodicity of the various reports on cases
        of fraud and irregularities into line, it is proposed that the
        description of cases involving entitlements of over ECU 10 000
        should be sent in every three months rather than every six as at
        present.
(d)     The quarterly statement must be accompanied by information about
        cases of fraud where amounts have already been established.
2.10    Article 6 - Special-status territories: deductions in respect of
        special situations
Some Member States apply fixed or variable deductions to amounts collected
on behalf of special-status territories.
These deductions must be shown in the monthly      statement  for the month
concerned.
2.11    Article 7 - Annual summary account
In order to allow time for any corrections that may have to be made for the
preparation of the revenue and expenditure account, the annual summary
account, which must be separate from the report on establishment and entry
in the accounts, must be produced by no later than 1 March of the year
following the year in question.
 ---pagebreak---                                    - 8 -
A time limit should be laid down for relations between the Member States
and the Commission, since new entitlements established by Member States in
respect of earlier years are deemed to be establishments for the current
year and comply with the time limits set by the customs or agricultural
regulations.
The reason for this is that the Member State or the Commission may, at a
later date, discover errors made by the national authorities in the entry
of established entitlements in the accounts or in the drafting of
statements.
The accounts kept with the Member States and the monthly statements, which
are also supporting documents for the purposes of the Regulation, must then
be corrected.
A clause should therefore be entered to the effect that no changes may be
made once three years have elapsed from the end of the year in which the
entitlements are made available.
2.12    Article 8 - Corrections in respect       of  cases   of  fraud  and
        irregularities already reported
In view of the proposal made in paragraph 2.9 (Article 6 - Brief
description of cases of fraud and irregularities), the second paragraph of
Article 8 can be deleted.
2.13    Articles 9 and 10 - Possibility of making amounts available in ecus
1. The current rules provide that amounts should be made available
exclusively in national currencies. However, as regards the VAT and
GNP-based resources, the amounts in ecus determined by the budget from
bases in national currencies must be converted back at an agreed rate (the
rate on the last day of the year preceding the budget year on which a
quotation is available) to find the amounts to be paid by the Member States
in national currencies; it would be more rational to avoid this double
operation and provide for payment in ecus.
Some Member States are in fact beginning to show interest in the use of the
ecu for settling transactions with the Commission, including in the field
of own resources. Two Member States have already opened an account in ecus
for the Commission with their Treasury and negotiations are in progress
with a third.
 ---pagebreak---                                    _ 9 -
However, payment of own resources in ecus would have to be on a voluntary
basis and would have to yield the same amount in ecus for the Community
budget as the present system.
At all events, traditional own resources will continue to be paid in
national currencies.
2. For the sake of sound treasury management, the Commission needs to know
in advance in what currency it is going to be paid. Provision should
therefore be made for the Member States to send the Commission notice of
payment to give the Commission time to take whatever action is necessary
while offering the Member States reasonable scope to plan the nature of
their payments.
2.14    Article 10 - Drawings on the EAGGF reserve
When the EAGGF monetary    reserve has to be called    on to contend with
situations resulting from significant movements in the dollar/ecu parity on
the markets in relation   to the parity used in the    budget, the revenue
required to cover these    drawings must at present    be supplied by the
Member States.
It may be, however, that the budget situation is such that the
Member States do not really need to pay over additional own resources.
This was the case in 1991 when ECU 30 million had to be called in even
though the outturn forecasts showed that the budget would be in surplus.
Provision must therefore be made to allow the Commission not to call in all
or some of the resources corresponding to the drawing on the EAGGF monetary
reserve where the overall outturn of the budget permits.
2.15    Article 11 - Interest on late payment
Some Member States, after paying the principal late, then fail to pay any
interest. In order to speed up the payment of these own resources, it
would therefore appear necessary to charge additional interest.
 ---pagebreak---                                    - 10 -
2.16    Article 15 - Amendment of the Financial Regulation
The changes in the numbering of the articles in the Financial Regulation
applicable to the general budget must be taken over in Regulation 1552/89.
2.17    Article 17(2) - Reporting of cases of non-recovery
One of the features of the own resources system is that responsibility for
the collection of own resources is delegated to the Member States, an early
application of the principle of subsidiarity.
The Community customs regulations allow the Member States a certain degree
of latitude to organize collection procedures.
Member States must make available all amounts corresponding to established
entitlements unless the amounts have not been recovered for reasons of
force majeure or recovery is definitively impossible for reasons that
cannot be attributed to the Member States.
When mistakes have been made by the national authorities and the amounts
involved   exceed   ECU 2 000,    the   resources   must   be   established
(see paragraph 2.2 above), entered in the separate account and the
Commission must be notified that they cannot be made available because they
have not been recovered. The Commission will then give its views on
whether or not the amounts must be made available.
In the Commission's view the inadequacy of a security which does not fully
cover established own resources which still have to be recovered may not be
used by Member States to justify a request to be released from the
obligation to make available amounts not recovered.
It is for the Member States to demand all possible guarantees, including
those stipulated in the Community customs regulations, to ensure that own
resources are duly paid.
 ---pagebreak---                                    - 11 -
2.18    Article 17(3) - Report on the results of inspections            and
        notification of cases where recovery is impossible
In order to ease the workload for national authorities while at the same
time enhancing the quality of the reports required by the Regulation, the
report on the results of inspections carried out by the Member States,
which is currently presented every six months, would in future become
annual but would also include details of the inspections.
Notification of cases where recovery is impossible would thus be outside
this report. In order to ensure that all such cases are dealt with
uniformly and to speed up procedures, notification would be six-monthly.
 ---pagebreak---                                     - 12 -
                           Proposal for a Regulation
                    amending Council Regulation No 1552/89
                  implementing Decision 88/376/EEC, Euratom
               on the system of the Communities' own resources
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
and in particular Articles 209 thereof,
Having regard to the Treaty establishing the         European  Atomic  Energy
Community, and in particular Article 183 thereof,
Having regard to Council Decision 88/376/EEC, Euratom of 24 June 1988 on
the system of the Communities' own resources1, and in particular
Article 8(2) thereof,
Having regard to the proposal from the Commission^,
Having regard to the opinion of the European Parliament3,
Having regard to the opinion of the Court of Auditors^,
Whereas in the light of experience gained in applying Council Regulation
(EEC,Euratom)        No 1552/89        of      29 May 1989       implementing
Decision 88/376/EEC, Euratom on the system of the Communities' own
resources5, it appears that the provisions of that Regulation must be
adjusted;
Whereas the Community must have the own resources referred to in Article 2
of Decision 88/376/EEC, Euratom available in the best possible conditions
and accordingly additional arrangements must be laid down for the States to
provide the Commission with the own resources allocated to the Communities;
Whereas traditional own resources are levied by the Member States in
accordance with laws, regulations and administrative provisions that are,
where necessary, adapted to the requirements of Community regulations;
whereas the Commission must monitor this adaptation and, where necessary,
make proposals;
1  OJ No  L 185, 15.7.1988, p. 24.
2  OJ No  C
3  OJ No  C
4  OJ No  C
5  OJ No  L 155, 7.6.1989, p. 1.
 ---pagebreak---                                   - 13 -
Whereas the Council and the representatives of the Governments of the
Member States meeting within the Council adopted a resolution on
13 November 1991 on the protection of the financial interests of the
Communities;
Whereas detailed rules must be laid down for satisfying the obligation to
establish the own resources referred to in Article 2(1)(a) and (b) of
Decision 88/376/EEC;
Whereas improvements should be made to the arrangements for the Member
States to report to the Commission, in order to enable it to monitor Member
States' action to recover own resources, in particular in cases of fraud
and irregularities;
Whereas a time limit should be laid down for relations between Member
States and the Commission, since new entitlements established by Member
States in respect of earlier years are deemed to be establishments for the
current year;
Whereas the Community's financial autonomy should be strengthened by a
provision to the effect that in certain circumstances the amounts of
established entitlements not recovered for reasons attributable to the
Member States will have to be borne by them;
Whereas for own resources deriving from sugar levies, which need to be
recovered in the budget year corresponding to the marketing year to which
the expenditure relates, provision should be made for the Member States to
make such levies available to the Community during the budget year in which
they are established;
Whereas Member States are showing a growing interest in using the ecu for
settling operations with the Commission, including in the field of own
resources;
Whereas close collaboration between the Member States and the Commission
will facilitate proper application of the financial rules relating to own
resources,
HAS ADOPTED THIS REGULATION:
 ---pagebreak---                                    - 14 -
                                 Article 1
Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing
Decision 88/376/EEC, Euratom on the system of the Communities' own
resources is amended as follows:
Article 1
The following is added after the words "1553/89", the words "[last modified
by regulation . . . ] .
Article 2
   The following paragraphs are inserted:
   "la When the competent administrative authorities make an entry in the
        accounts within the meaning of the customs regulations, the
        notification for the purposes of the establishment referred to in
        paragraph 1 shall be the notification provided for in these
        regulations.
        The date of the establishment referred to in paragraph 1 shall be
        the date of the entry in the accounts.
        As regards the levies and other charges connect with the common
        organization of the sugar market, the date of the establishment
        referred to in paragraph 1 shall be the date of notification under
        the sugar regulations.
   lb   In cases where the competent administrative authorities do not make
        an entry in the accounts for the customs debt on the basis of the
        customs regulations, even though the debtor is known and the amount
        due can be calculated as provided in paragraph 1, and the amounts
        involved exceed ECU 2 000, an ad hoc entry is made in the
        accounting ledgers without notification of the debtor for the
        purposes of the establishment referred to in paragraph 1.
        The date of the establishment referred to in paragraph 1 shall be
        the date of the entry in the accounting ledgers.
   lc   In disputed cases, the competent administrative authorities shall
        be deemed, for the purposes of the establishment referred to in
        paragraph 1, to be in a position to calculate the amount of the
        entitlement no later than when the first administrative decision is
        taken notifying the debtor of the debt or when judicial action is
        brought if this occurs first.
        The date of the establishment referred to in paragraph 1 shall be
        the date of the abovementioned decision or of initiation of
        judicial action.
 ---pagebreak---                                                                             m
                                   - 15 -
Article 4
-  Point (a) of paragraph 1 is replaced by the following:
   "(a) of the names of the departments or agencies responsible for
   establishing, collecting, making available and controlling own resources
   and, where appropriate, their status;"
   In point (b) of paragraph 1 the phrase "and collection of own resources
   and their being made available to the Commission" is replaced by "j_
   collection, making available and control of own resources".
-  The following sentence is added at the end of paragraph 1:
   "The Commission shall be informed immediately of any change in these
   names or provisions."
Article 5
The words "sugar levies" are inserted after "agricultural levies" and the
last sentence of the article is deleted.
Article 6
-  In point 2(a) the ordinal "19th" is replaced by "5th".
-  The following is added at the end of point 2(a):
   "For accounting purposes the month shall end no earlier than 1300 hours
   on the last working day of the month."
   In the second sentence of point 2(b) the words "full or partial" are
   inserted before "security".
-  The following new point 2(c) is inserted:
   "Established entitlements relating to levies and other charges connected
   with the common organization of the sugar market shall be entered in the
   accounts referred to in point (a). If these entitlements are not then
   recovered within the time limits set, the Member States may correct the
   entry and, by way of exception, enter the entitlements in the separate
   accounts."
   Point 2(c) is renumbered point 2(d).
 ---pagebreak---                                 - 16 -
The first subparagraph of paragraph 3 is replaced by the following:
"3.  (a) Each Member State shall send the Commission, within the time
     limits specified in paragraph 2, a monthly statement of its
     accounts for the entitlements referred to in paragraph 2(a), using
     the form of which a specimen is annexed to this Regulation.
     Together with each monthly statement the Member States shall
     indicate the cases of fraud and irregularities already reported to
     the Commission pursuant to paragraph 4 where amounts have been
     recovered or a decision has been taken to waive recovery and shall
     give the reference of the initial report.
     Together with these monthly statements the Member States concerned
     shall provide details or statements of deductions from own
     resources based     on provisions relating      to special-status
     territories.
     (b) Each Member State shall send the Commission, within the time
     limits specified in paragraph 2, a quarterly statement of the
     separate accounts referred to in paragraph 2(b), using the form of
     which a specimen is annexed to this Regulation.
     Together with the quarterly statement each Member State shall give
     details of the position concerning cases of fraud and
     irregularities where entitlements have been established. The
     presentation shall be the same as that of the quarterly statement
     and reference shall be made to the initial report."
The second subparagraph of paragraph 3 is renumbered paragraph 4 and
reads as follows:
"4. In the two months following the end of each quarter, each Member
State shall send the Commission a description of cases of fraud and
irregularities detected involving entitlements of over ECU 10 000.
 ---pagebreak---                                    - 17 -
   As far as possible, each Member State shall provide the following
   details:
        type of fraud and/or irregularity (designation, customs procedure
        concerned);
        amount of own resources evaded (or presumed order of magnitude);
        goods involved (tariff heading, origin, place from which they
        come);
        concise description of fraud mechanism;
        type of check that led to discovery;
        national departments or agencies which detected the fraud or
        irregularity;
        stage reached in procedure, with reference of establishment if
        already made;
        reference of notification of case under mutual assistance
        arrangements (Regulation 1468/81);
        if appropriate, the Member States involved;
        measures taken or envisaged to prevent the recurrence of cases of
        fraud and irregularities already detected.
Specimen forms for providing the above descriptions shall be drawn up by
the Commission after consulting the ACOR. Any changes to these specimen
forms shall be adopted by the same procedure."
Article 7
This article is replaced by the following:
"1.     Each Member State shall draw up annually a summary account of
established   entitlements shown in the accounts referred to in
Article 6(2) (a) and shall send it to the Commission before 1 March of the
year following the financial year in question. A remark shall be added to
explain any difference between the total of the summary account and the sum
of the monthly statements sent in by the Member States from January to
December of the year in question. The Commission shall check that the
summary account tallies with the amounts made available during the year; it
shall have two months after receiving the summary account, in which to make
any observations to the Member State concerned.
2.      After 31 December of the third year following a given year, no
corrections shall be made to the summary account referred to in
paragraph 1, except on points notified before this date either by the
Commission or by the Member State concerned."
 ---pagebreak---                                    - 18 -
Article 8
The second paragraph is deleted.
Article 9
This article is replaced by the following:
                                 "Article 9
1. In accordance with the procedure laid down in Article 10, each
Member State shall credit own resources, in ecus or in national currency,
to one of the accounts opened in the name of the Commission with its
Treasury or the body it has appointed.
These accounts shall be kept free of charge.
2. The amounts credited in national currency     shall be converted by the
Commission and entered in its accounts in         ecus in accordance with
Commission Regulation 86/610/EEC, Euratom, ECSC  of 11 December 1986 laying
down detailed rules for the implementation of    certain provisions of the
Financial Regulation of 21 December 1977."
Article 10
   In the first subparagraph of paragraph 1, the phrase "with any necessary
   adjustment for amounts of own resources which could not be recovered for
   reasons attributable to the Member States, entry in national currencies
   of" is inserted after "Decision 88/376/EEC, Euratom," and the ordinal
   "19th" is replaced by the ordinal "5th".
   In the second subparagraph of      paragraph 1,  the ordinal  "19th"  is
   replaced by the ordinal "5th".
   In second paragraph, the ordinal "15" is replaced by the ordinal "lrst".
   The first subparagraph of paragraph 3 is replaced by the following two
   subparagraphs :
   "3. VAT resources, the additional resources - excluding the own
   resources for the EAGGF monetary reserve - and, where appropriate, GNP
   financial contributions shall be credited, in ecus or in national
   currency at the choice of the Member State, on the first working day of
   each month, the amounts being one twelfth of the relevant totals in the
   budget.
   If the Member State opts for entry in national currency the amount due
   is converted at the national currencies rate of exchange of the last day
   of the calendar year preceding the budget year, as published in the
   Official Journal of the European Communities.
 ---pagebreak---                                    - 19 -
   If the Member State opts for entry in ecu's the amount of national
   currency is determined according to the previous subparagraph and
   converted into ecu's at the rate of exchange of the penultimate working
   day of quotation of the month before entry.
   The Member States shall inform the Commission of their choice. They may
   alter this choice provided they inform the Commission no later than the
   5th day of the month before the change takes effect."
   In the second subparagraph of paragraph 3, the following is added:
   "However, if the situation as regards the implementation of the budget
   for the year is such that the entry relating to the monetary reserve is
   not necessary to achieve a balance between revenue and expenditure for
   the year, the Commission may decide to dispense with this entry or part
   of this entry."
   In the 5th subparagraph of paragraph 3 after "preceding the budgetary
   exercise" Add:
   "If the entry is made in ecu's the amount in national currency is
   converted into ecu's at the rate of the penultimate working day of
   quotation in December".
   In the 4th and 7th paragraphs after:
   "for them to enter it"
   Add: "in national currencies".
Article 11
The following second paragraph is added:
"Any delay in the payment of interest due shall give rise to the payment of
further interest at the rate last applied to the principal."
Article 15
In the second indent of the first paragraph and the first indent of the
second paragraph, "Article 6" is replaced by "Article 7".
 ---pagebreak---                                    - 20 -
Article 17
   Paragraph 2 is replaced by the following:
   "2. Member States shall be released from the obligation to make
   available to the Commission the amounts corresponding to established
   entitlements solely if, for reasons of force majeure, these amounts have
   not been recovered. In addition, Member States may disregard this
   obligation to make such amounts available to the Commission in specific
   cases if, after thorough assessment of all the relevant circumstances of
   the individual case, it appears that recovery is definitively impossible
   for reasons which cannot be attributed to them.
   Inadequate security for the own resources to be recovered shall not be
   considered a reason which cannot be attributed to the Member State.
   The Commission shall be notified every six months of the cases referred
   to in the previous subparagraph, where the amounts involved exceed
   ECU 10 000, or ECU 2 000 in the case of errors attributable to the
   competent administrative authorities or force majeure, converted into
   national currency at the rate applying on the first working day of
   October of the previous financial year; this notification shall be given
   within three months of the end of each six-month period and must
   indicate the reasons why the Member State was unable to make available
   the amounts in question.
   The Commission shall have six months after receiving all the necessary
   information in which to make any observations to the Member State
   concerned."
   Paragraph 3 is replaced by the following:
   "3. Member States shall inform the Commission, by means of annual
   reports, of the details and results of their inspections and of the
   overall data and questions of principle concerning the most important
   problems arising out of the application of this Regulation and, in
   particular, matters in dispute. This report shall be sent to the
   Commission by 31 March of the year following the financial year in
   question."
                                 Article 2
This Regulation shall enter into force on the day following its publication
in the Official Journal of the European Communities.
It shall apply from            1993.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.
 ---pagebreak--- H«?iii|;ci Seate :                        Month                         OWN RESOURCES OF THE EUROPEAN COMMUNITIES
                        Establishment             Payment              Statement of established entitlements                                 National currency
                                                                                                        Corrections    t o "
                                                                Member State's      Amounts             earlier establishments                 3ross amounts to
              NATURE OF RESOURCE                                  reference         established ,                                              be paid to the
                                                                  (optional)        during month                                               Communities
                                                                                           (1)               (2)                   (3)          (4)»(1) + (2)-(3)
     1210 Customs duties (excl. ECSC and
              anti-dumping)
     '220 ECSC duties
     "•230 Countervailing and anti-dumping
             duties on products
     12-40 Countervailing and anti-dumping
             duties on services
         ,o CUSTOMS DUTIES
     1010 Agricultural levies and
             compensatory charges on imports
    1020 Export levies
     i030 Monetary compensatory amounts
             on imports
     i0<0 M o n e t a r y c o m p e n s a t o r y a m o u n t s
             on exports
     1050 Accession compensatory amounts
        ;o AGRICULTURAL LEVIES
   •• i 1 0 Sugar storage levies
    •• ' 00Sugar production levies -
            A and B quotas
    •• • 20 Isoglucose production levies
    i 130 Levies on C sugar and isoglucose
            not exported
   1140 Levies on substitute C sugar
            and isoglucose
   i 150 Additional levy
        l 1 SUGAR AND ISOGLUCOSE LEVIES
            GRAND TOTAL
                                                                                                                        - 1 0 % . collection                      uz
            Including entitlements established as a result of inspections and cases of fraud.
                                                                                                                                  costs                           HZ
            Including accounting corrections and amounts recovered after being entered in the                                                                     nm
                                                                                                                       NET AMOUNT TO BE                           nx
            separate account.                                                                                          PAID TO THE
            Corrections to initial establishments, in particular cases of post-clearance recovery                      COMMUNITIES      .
            and repayment. For sugar, corrections relating to earlier years must be tentioned.
 ---pagebreak---                                                                      UWN RESOURCES OF THE EUROPEAN COMMUNITIES - SEPARATE ACCOUNT
  Member        State:
                                                                     Statement of established entitlements not included in "A"        accounts
                                                     Quarter                                                                                                       National  currency
                                                             Outstanding from       Established      Corrections' o fAao unts which                Amounts recovered. Outstanding at
        NATURE OF RESOURCE                                   previous q u a r t e r entitlements for establishments :annot   be mad     Total
                                                                                                                      available __„                during quarter     end of c u r r e n t
                                                                                                                                    (2+3) - (4+5)  national currency' quarter
                                                                                    current quarter ( A r t . 8 ) *   (Art.l7(2)r
       — All                                                        (2)                   à                  (4)           (5)           (6)             JZL             (8)«(S)-f7)
  ,*>.A Customs d u t i e s ( e x c l . ECSC and
            anti-dumping)
  Ï220 ECSC duties
   '230 C o u n t e r v a i l i n g and anti-dumping
            duties on products
   • • ^ ^ C o u n t e r v a i l i n g and anti-dumping
            duties on services
       •2 CUSTOMS DUTIES
    0<cAgricultural                  l e v i e s and
           compensatory charges on imports
  1020export            levies
 .Q2Q Monetary compensatory amounts
           on imports
<0<0 Monetary compensatory amounts
, r c n on exports
 ' ^ " ^ Accession compensatory amounts
      10 AGRICULTURAL LEVIES
  ,, jnSugar storage levies
 <<Q0$ugar production levies -
          A and B quotas
H 2 0 l * ° 9 l u c o s e production levies
i)30 Levies on C sugar and isoglucose
          not exported
  140 Levies on substitute C sugar
          and isoglucose
  '£0 A d d i t i o n a l       levy
. . . \ : SUGAR AND ISOGLUCOSE LEVIES.
        TOTAL                       12+10+11
               "B" account kept pursuant to Article 6(2)(b) of Regulation 1552/89, Including entitlements established                             - 10* collection
                                                                                                                                                        costs
               as a result of inspections or cases of fraud.
               Correction of establishments should also be understood to mean cancellations arising from a revision                               NET AMOUNT TO BE
               of the initial establishment, other than those entered in column ( 5 ) .                                                           RECOVERED
               Cases involving amounts in excess of ECU 10 000 are referred to in the report required by
               Article 17(3).
 ---pagebreak---                                    2^3
                            FINANCIAL NOTICE
The revision of regulation 1552/89 proposed by the present preliminary
draft modification intends to use experience acquired during the three
years of application, remarks of the Court of Auditors and those of the
budgetary authority.
These changes may result in an increase of efficiency by the Member
States in recovering own ressources.
Nevertheless, any increases may be marginal and it is not possible to
calculate them at this stage.
 ---pagebreak---  ---pagebreak---                                                                      ISSN 0254-1475
                                                              COM(92) 519 final
                                                      DOCUMENTS
EN                                                                              01
                                 Catalogue number : CB-CO-92-541-EN-C
                                                             ISBN 92-77-50223-1
Office for Official Publications of the European Communities
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