PURPOSE: to define measures required for the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (Package 'own resources')) .

LEGISLATIVE ACT: Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (Recast) .

CONTENT: the Regulation constitutes a recast of Regulation (EC, Euratom) No 1150/2000 . It defines the provisions required to set the methods and procedure according to which the Member States to make available to the Commission the traditional, VAT and GNI-based own resources foreseen by Council Decision 2014/335/EU, Euratom on the European Union's own resources. It also defines the measures to meet, where appropriate, cash requirements.

These practical arrangements shall implement the system established in the system of own resources in relation to the establishment of traditional own resources, the conservation of supporting documents, the administrative cooperation, the accounts for own resources, the timing for making available and adjustments and, where appropriate, provisions on cash management and of irrecoverable amounts.

The Regulation provides that separate accounts should be kept for entitlements which have not been recovered. These accounts and the submission of a quarterly statement of such accounts should enable the Commission to monitor more closely the action taken by Member States to collect own resources, and particularly those compromised by fraud or irregularities.

The own resources must be made available in the form of an entry of the amounts due in an account opened for this purpose in the name of the Commission with the Treasury or with the body appointed by each Member State.

Certain provisions of Regulation (EC, Euratom) No 1150/2000 have been included in Council Regulation (EU, Euratom) No 608/2014 and are not covered by this Regulation. Those provisions concern the calculation and budgeting of the balance, control and supervision of own resources and relevant reporting requirements, as well as the Advisory Committee on Own Resources (ACOR).

ENTRY INTO FORCE: the day of the entry into force of Decision 2014/335/EU, Euratom.

The Regulation shall apply from 01.01.2014.

The European Parliament adopted by 423 votes to 103, with 8 abstentions, in the framework of a special legislative procedure (Parliament’s consultation), a legislative resolution the draft Council regulation on the methods and procedure for making available the traditional, VAT and GNI-based own-resources and on the measures to meet cash requirements (recast).

Parliament approved, unamended , the Council draft as adapted to the recommendations of the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission.

The Council’s draft does not significantly alter the proposal of the Commission, except for adjusting it to the final outcome of Multiannual Financial Framework (MFF)/own resources negotiations, where the proposals for a new VAT-own resource and a Financial Transaction Tax (FTT) own resource did not receive support in the Council.

The Committee on Budgets adopted, in the framework of a special legislative procedure (Parliament consultation), the report by Jean-Luc DEHAENE (EPP, BE) and Anne E. JENSEN (ADLE, DK) on the draft Council regulation on the methods and procedure for making available the traditional, VAT and GNI-based own-resources and on the measures to meet cash requirements (recast).

The draft presented by the Council does not significantly alter the proposal of the Commission, except for adjusting it to the final outcome of MFF/ OR negotiations, where the proposals for a new VAT-own resource and an FTT own resource did not receive support in the Council.

The committee recommended the European Parliament to approve, without amendment , the Council draft as adapted to the recommendations of the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission.

PURPOSE: to set out the methods and procedure for making available the traditional, VAT and GNI-based own resources and the measures to meet cash requirements.

PROPOSED ACT: Council Regulation.

ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.

BACKGROUND: for reasons of clarity and rationality, and in the context of the own resources package, Regulation No 1150/2000 should be recast.

The Union must have available the own resources referred to in the Council Decision on the system of own resources of the European Union, under the best possible conditions and accordingly rules should be laid down for the Member States to provide the Commission with those own resources.

CONTENT: the proposal aims to lay down the provisions necessary to determine the methods and procedure whereby Member States make available to the Commission the traditional own resources (TOR) and VAT and GNI-based own resources referred to in the Council Decision on the system of own resources of the European Union. It also determines the measures to be applied, if need be, to meet cash requirements.

These practical arrangements implement the system set out in the Decision on the system of own resources in respect of the establishment of TOR, conservation of supporting documents, administrative cooperation, accounts to be kept for own resources, the timing for making them available and for making adjustments and, where necessary, provisions concerning cash management and irrecoverable amounts.

Certain provisions of Regulation (EC, Euratom) No 1150/2000 have been inserted into the Regulation laying down implementing measures for the system of own resources of the European Union and are not covered by this Regulation. Those provisions concern the calculation and budgeting of the balance, control and supervision of own resources and relevant reporting requirements, as well as the Advisory Committee on Own Resources (ACOR).

For reasons of coherence, this Regulation must enter into force on the same date as the Decision on the system of own resources in the EU and must apply from 1 January 2014.

The Council discussed the main priorities and the budgetary framework including the overall amounts presented in the Commission's proposals for the EU's multiannual financial framework (MFF) for the 2014-2020 period. The debate enabled a clearer picture to be obtained of the member states' positions on the main issues and of the state of negotiations. It also provided guidance to the presidency and notably indicated the areas where it could face difficulties in finding common ground.

During this debate, several delegations highlighted a need for reforming the EU's own resources system .

PURPOSE: to define provisions necessary to determine the methods and procedure whereby Member States make available to the Commission the traditional own resources (TOR) and the GNI-based own resource and on the measures to meet cash requirements.

PROPOSED ACT: Council Regulation.

BACKGROUND: f or reasons of clarity and rationality, and in the context of the own resources package, Regulation No 1150/2000 should therefore be recast. This does not entail material changes in the existing provisions. A very small number of substantive amendments are however needed to reflect recent experience in the management of TOR and the GNI-based own resource by the Commission. In addition, legal references are updated where necessary and titles are added to the articles to improve readability.

IMPACT ASSESSMENT: no impact assessment was carried out.

LEGAL BASIS: Article 322(2) of the Treaty on the Functioning of the European Union.

CONTENT: the purpose of this proposal is to lay down provisions necessary to determine the methods and procedure whereby Member States make available to the Commission the traditional own resources (TOR) and the GNI-based own resource referred to in the Council Decision on the system of own resources of the European Union ( “ORD 2014” Decision ), respectively. It also determines the measures to be applied, if need be, to meet cash requirements. This proposal is hereinafter referred to as “IR 322(2)”.

These practical arrangements implement the system set out in ORD 2014 in respect of the establishment of TOR, conservation of supporting documents, administrative cooperation, accounts to be kept for own resources, the timing for making them available and for making adjustments and, where necessary, provisions concerning cash management and irrecoverable amounts.

The proposal incorporates the provisions of Council Regulation (EC, Euratom) No 1150/2000 with the exception of those not strictly related to the making available of TOR and the GNI-based own resource or to cash requirements. Accordingly, provisions concerning the rate of call for the GNI-based own resource, the calculation and budgeting of the balance, control and supervision including supplementary reporting requirements, as well as the Advisory Committee on Own Resources (ACOR) are taken over in the Council Regulation proposed in accordance with Article 311(4) TFEU (“ IR 311(4)” Regulation ).

The ORD 2014 can enter into force only after the Decision has been adopted by all Member States in accordance with their constitutional requirements. Therefore, IR 322(2), as also proposed for IR 311(4), should apply (retroactively) from 1 January 2014.

BUDGETARY IMPLICATIONS: this proposal has no implications for the EU budget.

PURPOSE: to define provisions necessary to determine the methods and procedure whereby Member States make available to the Commission the traditional own resources (TOR) and the GNI-based own resource and on the measures to meet cash requirements.

PROPOSED ACT: Council Regulation.

BACKGROUND: f or reasons of clarity and rationality, and in the context of the own resources package, Regulation No 1150/2000 should therefore be recast. This does not entail material changes in the existing provisions. A very small number of substantive amendments are however needed to reflect recent experience in the management of TOR and the GNI-based own resource by the Commission. In addition, legal references are updated where necessary and titles are added to the articles to improve readability.

IMPACT ASSESSMENT: no impact assessment was carried out.

LEGAL BASIS: Article 322(2) of the Treaty on the Functioning of the European Union.

CONTENT: the purpose of this proposal is to lay down provisions necessary to determine the methods and procedure whereby Member States make available to the Commission the traditional own resources (TOR) and the GNI-based own resource referred to in the Council Decision on the system of own resources of the European Union ( “ORD 2014” Decision ), respectively. It also determines the measures to be applied, if need be, to meet cash requirements. This proposal is hereinafter referred to as “IR 322(2)”.

These practical arrangements implement the system set out in ORD 2014 in respect of the establishment of TOR, conservation of supporting documents, administrative cooperation, accounts to be kept for own resources, the timing for making them available and for making adjustments and, where necessary, provisions concerning cash management and irrecoverable amounts.

The proposal incorporates the provisions of Council Regulation (EC, Euratom) No 1150/2000 with the exception of those not strictly related to the making available of TOR and the GNI-based own resource or to cash requirements. Accordingly, provisions concerning the rate of call for the GNI-based own resource, the calculation and budgeting of the balance, control and supervision including supplementary reporting requirements, as well as the Advisory Committee on Own Resources (ACOR) are taken over in the Council Regulation proposed in accordance with Article 311(4) TFEU (“ IR 311(4)” Regulation ).

The ORD 2014 can enter into force only after the Decision has been adopted by all Member States in accordance with their constitutional requirements. Therefore, IR 322(2), as also proposed for IR 311(4), should apply (retroactively) from 1 January 2014.

BUDGETARY IMPLICATIONS: this proposal has no implications for the EU budget.