CELEX: 51983PC0101
Language: en
Date: 1983-03-01
Title: Amended Proposal for a COUNCIL REGULATION (EEC) amending and extending the term of validity of Regulation (EEC, Euratom, ECSC) No 2892/77 implementing in respect of own resources accruing from value added tax 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 in accordance with Article 149, indent 2 of the EEC Treaty and Artide 119, indent 2 of the Euratom Treaty)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (83) 101
Vol. 1983/0031
 ---pagebreak--- Disclaimer
Conformément au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983
concernant l'ouverture au public des archives historiques de la Communauté économique
européenne et de la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983,
p. 1), tel que modifié par le règlement (CE, Euratom) n° 1700/2003 du 22 septembre 2003
(JO L 243 du 27.9.2003, p. 1), ce dossier est ouvert au public. Le cas échéant, les documents
classifiés présents dans ce dossier ont été déclassifiés conformément à l'article 5 dudit
règlement.
In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983
concerning the opening to the public of the historical archives of the European Economic
Community and the European Atomic Energy Community (OJ L 43, 15.2.1983, p. 1), as
amended by Regulation (EC, Euratom) No 1700/2003 of 22 September 2003 (OJ L 243,
27.9.2003, p. 1), this file is open to the public. Where necessary, classified documents in this
file have been declassified in conformity with Article 5 of the aforementioned regulation.
In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
Wirtschaftsgemeinschaft und der Europäischen Atomgemeinschaft (ABI. L 43 vom 15.2.1983,
S. 1), geändert durch die Verordnung (EG, Euratom) Nr. 1700/2003 vom 22. September 2003
(ABI. L 243 vom 27.9.2003, S. 1), ist diese Datei der Öffentlichkeit zugänglich. Soweit
erforderlich, wurden die Verschlusssachen in dieser Datei in Übereinstimmung mit Artikel 5
der genannten Verordnung freigegeben.
 ---pagebreak---   COMMISSION OF THE E U R O P E A N COMMUNITIES
                                                                               COM(83)    101   final
                                                                               Brussels,    1 March    1983
                                                        Amended
                                                  Proposai     for    a
                                         COUNCIL       REGULATION       (EEC)
amending  and      extending   the      term     of   validity     of    Regulation      (EEC, Euratom,      ECSC)
   No 2 8 9 2 / 7 7  implementing        in   respect      of  own    resources       accruing    from   value
         added t a x     the   D e c i s i o n of    21   April   1970      on t h e  replacement     of
                     financial    contributions            from   Member      States    by   the
                                       Communities'          own   resources
         (submitted       to the     Council        by   the   Commission in         accordance     with
               Article    149,   indent        2  of   the    EEC T r e a t y  and   Artide     119,
                                 indent        2  of   the    Euratom       Treaty)
  COM(83)    101     final
 ---pagebreak---                         COMMUNICATION FROM THE COMMISSION TO THE COUNCIL
  On 17 December 1 9 8 2 European P a r l i a m e n t gave a f a v o u r a b l e o p i n i o n                         on the proposal
  f o r a C o u n c i l R e g u l a t i o n amending and e x t e n d i n g t h e term o f v a l i d i t y
  of C o u n c i l R e g u l a t i o n (EEC, Euratom, ECSC) No 2 8 9 2 / 7 7 i m p l e m e n t i n g
  i n r e s p e c t o f own r e s o u r c e s a c c r u i n g from v a l u e added t a x t h e
 D e c i s i o n o f 21 A p r i l 1 9 7 0 on t h e r e p l a c e m e n t o f f i n a n c i a l c o n t r i b u t i o n s
  from Member S t a t e s b y t h e Communities'                        own r e s o u r c e s w h i c h had been
  sent t o t h e C o u n c i l on 16 J u l y 1 9 8 2 '
 P a r l i a m e n t a l s o adopted t h r e e amendments t o t h e Commission                                 proposal.
 The Commission              i s p r e p a r e d t o i n c o r p o r a t e i n i t s p r o p o s a l t h e amendment
 to:
 - A r t i c l e 1 0 b , w h i c h seeks t o g i v e t h e Commission                         g r e a t e r scope f o r
     t a k i n g s t e p s t o improve t h e c o l l e c t i o n           o f Community own r e s o u r c e s ;
 - A r t i c l e 1 4 , w h i c h p r o v i d e s f o r a r e p o r t on t h e o p e r a t i o n o f t h e
     amended r e g u l a t i o n .
However, t h e Commission                    c o n s i d e r s t h a t P a r l i a m e n t ' s p r o p o s a l t o amend
 A r t i c l e 13 c o n c e r n i n g t h e d e c i s i o n - m a k i n g p r o c e d u r e i s premature a t
t h i s j u n c t u r e and s h o u l d be re—examined when a d e f i n i t i v e r e g u l a t i o n
is     considered.
Pursuant          to  Article        149     of    the     EEC T r e a t y   and     Article         119    of  the  Euratom
Treaty,         the   Commission           is    hereby       amending      the      proposal          for   a   Regulation
which        it   sent    to   the     Council        on     16 July     1982 by         making        the    amendments
annexed         to   this     communication.
^DJ      C 13,      17 J a n u a r y   1983
'"OJ     C 200,      4 August        1982
 ---pagebreak---                                                             ANNEX
P r o p o s a l f o r a C o u n c i l R e g u l a t i o n amending and e x t e n d i n g t h e term o f
v a l i d i t y o f R e g u l a t i o n (EEC, Euratom, ECSC) No 2892/77 i m p l e m e n t i n g
i n reepei-t o f own r e s o u r c e s a c c r u i n g from v a l u e added t a x t h e D e c i s i o n
 i f 21 A p r i l 1970 on t h e r e p l a c e m e n t o f f i n a n c i a l              c o n t r i b u t i o n s from
Member S t a t e s "by t h e Communities' own r e s o u r c e s .
  ' Amendments t o t h e p r o p o s a l t o t h e C o u n c i l f o r a R e g u l a t i o n o f
ÌL. J u l y 1982 (OJ C 2 0 0 , 4 August 1982) a r e u n d e r l i n e d . )
- 'Jhe t e x t o f A r t i c l e 10b i s r e p l a c e d "by:
   "l.      The c o r r e c t i o n s t o be made t o t h e summary a c c o u n t s                     f o r previous   years
             r e f e r r e d t o i n A r t i c l e 10             s h a l l be made by t h e Commission on t h e b a s i s
             of d a t a p r o v i d e d by i t s e l f o r by t h e Member S t a t e s .
            I f t h e Member S t a t e concerned does n o t a g r e e , t h e Commission s h a l l .
            a f t e r re—examining             t h e m a t t e r , t a k e w h a t e v e r measures i t c o n s i d e r s   necessary
            f o r the c o r r e c t implementation                    of t h i s Regulation.
            The c o r r e c t i o n s s h a l l be i n c o r p o r a t e d i n a summary e s t i m a t e adopted
            on 30 J u n e .
    2.      No f u r t h e r c o r r e c t i o n s may b e made t o t h e annual                    summary account
            r e f e r r e d t o i n A r t i c l e 1 0 ( l ) a f t e r t h r e e y e a r s have e l a p s e d from
            t h e end o f a g i v e n f i n a n c i a l y e a r , u n l e s s t h e y c o n c e r n             points
            previously notified                  e i t h e r b y t h e Commission o r b y t h e Member S t a t e
            concerned."
- The t e x t o f A r t i c l e 14 i s r e p l a c e d b y :
  " T h i s R e g u l a t i o n s h a l l e n t e r i n t o f o r c e on t h e day f o l l o w i n g i t s p u b l i c a t i o n
    i n t h e ' O f f i c i a l J o u r n a l o f t h e European Communities.'
    I t s h a l l a p p l y from 1 J a n u a r y 1983 f o r a t r a n s i t i o n a l                 period expiring
    on 31 December 1985«
    By 31 December I 9 8 4 ,                t h e Commission s h a l l submit a r e p o r t on t h e
    a p p l i c a t i o n o f t h i s Regulation, together w i t h proposals f o r a uniform
                                                                                                                  1
    method o f c a l c u l a t i o n f o r t h e d e t e r m i n a t i o n o f t h e b a s i s f r r e w i n f i " VAT
    own r e s o u r c e s .       I n GO d o i n g i t s h a l l t a k e account o f any d i f f e r e n c e s i n t h e
    a d m i n i s t r a t i v e b u r d e n s on t a x a b l e p e r s o n s and p u b l i c c o n t r o l b o d i e s .
    The C o u n c i l , a c t i n g u n a n i m o u s l y on a p r o p o s a l from t h e Commission, s h a l l
    adoptj          before ?       r
                                      June 1985,the p r o v i s i o n s r e l a t i n g t o t h e d e f i n i t i v e
    u n i f o r m system             : l e v y i n g VAT r e s o u r c e s and t h e d e t a i l e d r u l e s f o r
   i m p l e m e n t i n g t h i s system."