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2018/0131(NLE) Making available the own resources based on the common consolidated corporate tax base, on the European Union emissions trading system and on plastic packaging waste that is not recycled, and measures to meet cash requirements

Progress: Procedure completed, awaiting publication in Official Journal

RoleCommitteeRapporteurShadows
Lead BUDG FERNANDES José Manuel (icon: EPP EPP), HAYER Valérie (icon: Renew Renew) GUALMINI Elisabetta (icon: S&D S&D), CORMAND David (icon: Verts/ALE Verts/ALE), ZĪLE Roberts (icon: ECR ECR), LAPORTE Hélène (icon: ID ID)
Former Responsible Committee BUDG
Committee Opinion CONT
Committee Opinion ENVI
Former Committee Opinion CONT
Former Committee Opinion ENVI
Lead committee dossier:
Legal Basis:
TFEU 311 -a3, TFEU 322-p2

Events

2021/04/30
   EP/CSL - Act adopted by Council after consultation of Parliament
2021/04/27
   EC - Commission response to text adopted in plenary
Documents
SP(2021)260
2021/03/25
   EP - Results of vote in Parliament
Documents
Results of vote in Parliament
2021/03/25
   EP - Decision by Parliament
Details

The European Parliament adopted by 540 votes to 109, with 38 abstentions, a legislative resolution on the draft Council Regulation on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income.

The proposed regulation aims to set the rules under which Member States make the own resource based on non-recycled plastic packaging waste available to the Commission.

The regulation covers primarily the rights and obligations of the Member States and of the Commission in the levying, collection, and transfer of the amounts due of the plastic levy, a statistics-based national contribution. It includes provisions on the conservation of documents, administrative cooperation, entry into the accounts and reporting, the calculation method, treasury and accounting arrangements, adjustments of previous years, the bringing forward of twelfths, late payment interests and comitology procedures.

Parliament approved the Council's draft subject to amendments calling for the deletion of provisions that would create a rapid review procedure to resolve any disputes that may arise between a Member State and the Commission concerning the amount of any adjustments to the statements relating to the own resource based on non ‑ recycled plastic packaging waste or concerning whether an alleged failure to provide data can be attributed to a Member State.

Documents
T9-0104/2021
2021/03/24
   EP - Debate in Parliament
Documents
Debate in Parliament
2021/03/18
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A9-0048/2021
2021/03/18
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A9-0048/2021
2021/03/17
   EP - Vote in committee
2021/03/08
   EP - Amendments tabled in committee
Documents
PE689.700
2021/03/03
   EP - Committee draft report
Documents
PE680.982
2020/12/16
   CSL - Legislative proposal
Documents
13142/2020
2020/12/16
   EC - Legislative proposal published
Documents
13142/2020
2020/04/30
   IT_CHAMBER - Contribution
Documents
COM(2018)0326
2019/10/21
   EP - Committee referral announced in Parliament
2019/10/10
   EP - FERNANDES José Manuel (EPP) appointed as rapporteur in BUDG
2019/10/10
   EP - HAYER Valérie (Renew) appointed as rapporteur in BUDG
2018/10/24
   CZ_SENATE - Contribution
Documents
COM(2018)0326
2018/10/09
   CofR - Committee of the Regions: opinion
Documents
CDR2389/2018
2018/10/09
   CofA - Court of Auditors: opinion, report
Details

Opinion No 5/2018 of the Court of Auditors.

The financing system for the EU budget has not been significantly reformed since 1988. The Commission has proposed changing this financing system for the future budget under the 2021-2027 Multi-annual Financial Framework (MFF) by:

- reforming existing own resources, which will make up 87 % of EU revenue: keeping TOR but with lower rate of collection costs, maintaining the GNI-based own resource and simplifying the own resource based on VAT;

- introducing a ‘basket’ of three new own resources, which together will make up 12 % of EU revenue: one based on the Common Consolidated Corporate Tax Base (CCCTB), one based on the European Union (EU) Emissions Trading System (ETS) and one based on plastic packaging waste that is not recycled;

- phasing out the corrections that exist in the current system;

- increasing the ceilings for own resources to overcome the impact of Brexit and the integration of European Development Fund (EDF) into the EU budget, as well as to cover financial liabilities linked to loans or financial facilities guaranteed from the EU budget.

Assessment

The proposed new EU financing system took on board a number of the key principles of the reform, but not all and the financing system remains complex. It is of the opinion that a single regulation with a comprehensive set of own resources provisions would simplify the system and make it more transparent.

After having assessed the Commission's proposals, the Court of Auditors considers that the proposed own resource based on the EU ETS does not create an additional incentive for Member States to reduce greenhouse gas emissions. In addition, it is not a stable resource since the auction prices of the emission allowances are highly volatile. In addition, the quality of the data used to calculate the own resource based on plastic packaging waste should be improved.

Lastly, as regards the proposed new own resources, the audit powers in respect of those based on the CCCTB and plastic packaging waste may be restricted.

Recommendations

The Court of Auditors recommends that the Commission re-examine its proposals for new own resources and take the following measures:

- CCCTB-based own resource : the Commission should carefully assess the likelihood of this resource coming into existence during the next MFF and the implications of any delay;

- EU ETS-based own resource : the Commission should clarify in its proposal that this resource does not create an additional incentive for Member States to reduce greenhouse gas emissions. It should also analyse the impact of the volatility associated with this source of revenue;

- plastic packaging waste-based own resource : the Commission should analyse how the amounts expected to be collected from this resource may decrease due to changes in the behaviour of households and economic operators.

Documents
N8-0011/2019
OJ C 431 29.11.2018, p. 0001
2018/07/03
   PT_PARLIAMENT - Contribution
Documents
COM(2018)0326
2018/06/26
   CZ_CHAMBER - Contribution
Documents
COM(2018)0326
2018/05/31
   EP - Committee referral announced in Parliament
2018/05/02
   EC - Initial legislative proposal
Documents
COM(2018)0326
EUR-Lex
2018/05/02
   EC - Initial legislative proposal published
Documents
COM(2018)0326
EUR-Lex

Documents

Votes

Ressource propre fondée sur les déchets d’emballages en plastique non recyclés et certains aspects de la ressource propre fondée sur le RNB - Own resource based on non-recycled plastic packaging waste and certain aspects of the GNI-based own resource - Eigenmittel, die auf nicht wiederverwerteten Verpackungsabfällen aus Kunststoff basieren, sowie bestimmte Aspekte der BNE-Eigenmittel - A9-0048/2021 - José Manuel Fernandes, Valérie Hayer - Am 1-6 #

2021/03/24 Outcome: +: 506, -: 170, 0: 14
DE ES FR RO PT EL BG SE AT IE HR FI DK BE SI LT NL MT CY SK LU EE LV CZ PL IT HU
Total
88
59
78
33
21
21
17
20
18
13
12
14
14
21
8
11
29
6
6
14
5
7
8
21
52
73
21
icon: PPE PPE
171

Germany PPE

29

Spain PPE

13

France PPE

7

Romania PPE

14

Portugal PPE

Against (1)

Nuno MELO
7

Greece PPE

8

Bulgaria PPE

7

Sweden PPE

5

Austria PPE

7

Ireland PPE

5

Croatia PPE

4

Finland PPE

3

Denmark PPE

For (1)

Pernille WEISS
1

Belgium PPE

4

Slovenia PPE

4

Lithuania PPE

4

Netherlands PPE

6

Malta PPE

2

Cyprus PPE

2

Slovakia PPE

5

Luxembourg PPE

2

Estonia PPE

For (1)

Riho TERRAS
1

Latvia PPE

2

Czechia PPE

5

Poland PPE

17

Italy PPE

Against (1)

Herbert DORFMANN
6

Hungary PPE

1
icon: S&D S&D
142

Germany S&D

14

Spain S&D

21

France S&D

6

Romania S&D

10

Portugal S&D

9

Greece S&D

2

Bulgaria S&D

5

Sweden S&D

5

Austria S&D

4

Croatia S&D

4

Finland S&D

2

Denmark S&D

3

Belgium S&D

3

Slovenia S&D

2

Lithuania S&D

2

Netherlands S&D

6

Malta S&D

4

Cyprus S&D

2

Slovakia S&D

Against (1)

Miroslav ČÍŽ
3

Luxembourg S&D

For (1)

Marc ANGEL
1

Estonia S&D

2

Latvia S&D

2

Czechia S&D

For (1)

Radka MAXOVÁ
1

Poland S&D

7

Italy S&D

17

Hungary S&D

5
icon: Renew Renew
97

Germany Renew

For (1)

Ulrike MÜLLER
7

Spain Renew

9

France Renew

23

Romania Renew

8

Bulgaria Renew

3

Sweden Renew

3

Austria Renew

For (1)

Claudia GAMON
1

Ireland Renew

2

Croatia Renew

For (1)

Valter FLEGO
1

Finland Renew

3

Denmark Renew

6

Belgium Renew

4

Slovenia Renew

2

Lithuania Renew

1

Netherlands Renew

7

Slovakia Renew

2

Luxembourg Renew

2

Estonia Renew

3

Latvia Renew

For (1)

Ivars IJABS
1

Czechia Renew

5

Italy Renew

2

Hungary Renew

2
icon: Verts/ALE Verts/ALE
68

Germany Verts/ALE

21

Spain Verts/ALE

3

France Verts/ALE

13

Portugal Verts/ALE

1

Sweden Verts/ALE

3

Austria Verts/ALE

3

Ireland Verts/ALE

2

Finland Verts/ALE

3

Denmark Verts/ALE

2

Belgium Verts/ALE

3

Lithuania Verts/ALE

2

Netherlands Verts/ALE

3

Latvia Verts/ALE

1

Czechia Verts/ALE

3

Poland Verts/ALE

For (1)

Sylwia SPUREK
1

Italy Verts/ALE

4
icon: The Left The Left
39

Germany The Left

5

Spain The Left

6

France The Left

6

Portugal The Left

4

Greece The Left

6

Sweden The Left

Abstain (1)

Malin BJÖRK
1

Ireland The Left

Against (1)

Chris MACMANUS
4

Finland The Left

For (1)

Silvia MODIG
1

Denmark The Left

Against (1)

Nikolaj VILLUMSEN
1

Belgium The Left

For (1)

Marc BOTENGA
1

Netherlands The Left

Against (1)

Anja HAZEKAMP
1

Cyprus The Left

2

Czechia The Left

Abstain (1)

Kateřina KONEČNÁ
1
icon: NI NI
38

Germany NI

2

Spain NI

3

Greece NI

4

Croatia NI

2

Lithuania NI

Against (1)

Viktor USPASKICH
1

Netherlands NI

Against (1)

Dorien ROOKMAKER
1

Slovakia NI

2

Italy NI

Against (1)

Andrea CAROPPO
10

Hungary NI

13
icon: ECR ECR
62

Spain ECR

4

Romania ECR

Against (1)

Cristian TERHEŞ
1

Greece ECR

Against (1)

Emmanouil FRAGKOS
1

Bulgaria ECR

2

Sweden ECR

3

Croatia ECR

Against (1)

Ruža TOMAŠIĆ
1

Belgium ECR

3

Lithuania ECR

Against (1)

Waldemar TOMASZEWSKI
1

Netherlands ECR

Abstain (1)

Bert-Jan RUISSEN
4

Slovakia ECR

Abstain (1)

Eugen JURZYCA
2

Latvia ECR

2

Czechia ECR

4

Poland ECR

27

Italy ECR

7
icon: ID ID
73

Germany ID

10

France ID

23

Austria ID

3

Finland ID

2

Denmark ID

Against (1)

Peter KOFOD
1

Belgium ID

3

Netherlands ID

Against (1)

Marcel de GRAAFF
1

Estonia ID

Against (1)

Jaak MADISON
1

Czechia ID

For (1)

Ivan DAVID

Against (1)

Hynek BLAŠKO
2

Italy ID

27

Ressource propre fondée sur les déchets d’emballages en plastique non recyclés et certains aspects de la ressource propre fondée sur le RNB - Own resource based on non-recycled plastic packaging waste and certain aspects of the GNI-based own resource - Eigenmittel, die auf nicht wiederverwerteten Verpackungsabfällen aus Kunststoff basieren, sowie bestimmte Aspekte der BNE-Eigenmittel - A9-0048/2021 - José Manuel Fernandes, Valérie Hayer - Proposition de la Commisson #

2021/03/25 Outcome: +: 540, -: 109, 0: 38
FR DE ES RO NL PT EL BG AT SE IE HR LT BE CZ FI DK HU SI SK MT CY LU LV EE PL IT
Total
77
93
59
32
28
17
21
16
19
20
13
11
11
21
20
14
14
21
8
13
6
6
6
8
7
52
74
icon: PPE PPE
170

France PPE

8

Germany PPE

29

Spain PPE

13

Romania PPE

13

Netherlands PPE

6

Portugal PPE

Against (1)

Nuno MELO
6

Greece PPE

8

Bulgaria PPE

7

Austria PPE

7

Sweden PPE

Against (1)

David LEGA
5

Ireland PPE

5

Croatia PPE

3

Lithuania PPE

4

Belgium PPE

4

Czechia PPE

5

Finland PPE

3

Denmark PPE

For (1)

Pernille WEISS
1

Hungary PPE

1

Slovenia PPE

4

Slovakia PPE

5

Malta PPE

2

Cyprus PPE

2

Luxembourg PPE

2

Latvia PPE

2

Estonia PPE

For (1)

Riho TERRAS
1

Poland PPE

17

Italy PPE

Against (1)

Herbert DORFMANN
7
icon: S&D S&D
144

France S&D

6

Germany S&D

16

Spain S&D

21

Romania S&D

10

Netherlands S&D

6

Portugal S&D

8

Greece S&D

2

Bulgaria S&D

5

Austria S&D

5

Sweden S&D

5

Croatia S&D

4

Lithuania S&D

2

Belgium S&D

3

Czechia S&D

For (1)

Radka MAXOVÁ
1

Finland S&D

2

Denmark S&D

3

Hungary S&D

5

Slovenia S&D

2

Slovakia S&D

3

Malta S&D

4

Cyprus S&D

2

Luxembourg S&D

For (1)

Marc ANGEL
1

Latvia S&D

2

Estonia S&D

2

Poland S&D

7

Italy S&D

17
icon: Renew Renew
95

France Renew

23

Germany Renew

For (1)

Ulrike MÜLLER
7

Spain Renew

9

Romania Renew

8

Netherlands Renew

7

Bulgaria Renew

2

Austria Renew

For (1)

Claudia GAMON
1

Sweden Renew

3

Ireland Renew

2

Croatia Renew

For (1)

Valter FLEGO
1

Lithuania Renew

1

Belgium Renew

4

Czechia Renew

5

Finland Renew

3

Denmark Renew

6

Hungary Renew

2

Slovenia Renew

2

Slovakia Renew

1

Luxembourg Renew

2

Latvia Renew

For (1)

Ivars IJABS
1

Estonia Renew

3

Italy Renew

2
icon: Verts/ALE Verts/ALE
71

France Verts/ALE

13

Germany Verts/ALE

24

Spain Verts/ALE

3

Netherlands Verts/ALE

2

Portugal Verts/ALE

1

Austria Verts/ALE

3

Sweden Verts/ALE

3

Ireland Verts/ALE

2

Lithuania Verts/ALE

2

Belgium Verts/ALE

3

Czechia Verts/ALE

3

Finland Verts/ALE

3

Denmark Verts/ALE

2

Luxembourg Verts/ALE

For (1)

Tilly METZ
1

Latvia Verts/ALE

1

Poland Verts/ALE

For (1)

Sylwia SPUREK
1

Italy Verts/ALE

4
icon: The Left The Left
37

France The Left

6

Germany The Left

5

Spain The Left

6

Netherlands The Left

For (1)

Anja HAZEKAMP
1

Portugal The Left

2

Greece The Left

6

Sweden The Left

For (1)

Malin BJÖRK
1

Ireland The Left

4

Belgium The Left

Against (1)

Marc BOTENGA
1

Czechia The Left

1

Finland The Left

For (1)

Silvia MODIG
1

Denmark The Left

Against (1)

Nikolaj VILLUMSEN
1

Cyprus The Left

2
icon: NI NI
38

Germany NI

2

Spain NI

3

Netherlands NI

1

Greece NI

4

Croatia NI

2

Lithuania NI

1

Hungary NI

13

Slovakia NI

2

Italy NI

Against (1)

Andrea CAROPPO
10
icon: ID ID
70

France ID

21

Germany ID

10

Netherlands ID

Against (1)

Marcel de GRAAFF
1

Austria ID

3

Belgium ID

3

Czechia ID

Against (1)

Hynek BLAŠKO
1

Finland ID

2

Denmark ID

Against (1)

Peter KOFOD
1

Estonia ID

Against (1)

Jaak MADISON
1

Italy ID

27
icon: ECR ECR
62

Spain ECR

4

Romania ECR

Abstain (1)

Cristian TERHEŞ
1

Netherlands ECR

Abstain (1)

Bert-Jan RUISSEN
4

Greece ECR

Abstain (1)

Emmanouil FRAGKOS
1

Bulgaria ECR

2

Sweden ECR

3

Croatia ECR

Abstain (1)

Ruža TOMAŠIĆ
1

Lithuania ECR

Abstain (1)

Waldemar TOMASZEWSKI
1

Belgium ECR

3

Czechia ECR

4

Slovakia ECR

Against (1)

Eugen JURZYCA
2

Latvia ECR

2

Poland ECR

27

Italy ECR

7
AmendmentsDossier
8 2018/0131(NLE)
2021/03/08 BUDG 8 amendments...
source: 689.700

History

(these mark the time of scraping, not the official date of the change)

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2024-08-30Show (1) Changes | Timetravel
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Old
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New
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2024-08-29Show (1) Changes | Timetravel
docs/2/docs/1/url
Old
https://eur-lex.europa.eu/oj/daily-view/L-series/EN/TXT/?uri=OJ:C:2018:431:TOC
New
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2024-08-28Show (1) Changes | Timetravel
docs/2/docs/1/url
Old
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2024-08-27Show (1) Changes | Timetravel
docs/2/docs/1/url
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2024-08-26Show (1) Changes | Timetravel
docs/2/docs/1/url
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2024-08-25Show (1) Changes | Timetravel
docs/2/docs/1/url
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2024-08-24Show (1) Changes | Timetravel
docs/2/docs/1/url
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2024-08-23Show (1) Changes | Timetravel
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2024-08-22Show (1) Changes | Timetravel
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2024-07-11Show (1) Changes | Timetravel
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2024-07-10Show (1) Changes | Timetravel
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New
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2024-07-09Show (1) Changes | Timetravel
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New
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2024-07-08Show (1) Changes | Timetravel
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New
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2024-07-07Show (1) Changes | Timetravel
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New
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2024-07-06Show (1) Changes | Timetravel
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New
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2024-07-05Show (1) Changes | Timetravel
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2024-05-29Show (2) Changes | Timetravel
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2024-04-17Show (2) Changes | Timetravel
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2024-04-16Show (2) Changes | Timetravel
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2024-04-15Show (2) Changes | Timetravel
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2024-04-13Show (2) Changes | Timetravel
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2024-04-12Show (2) Changes | Timetravel
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2024-04-11Show (2) Changes | Timetravel
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2024-01-30Show (6) Changes | Timetravel
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2023-04-28Show (1) Changes | Timetravel
docs/7/docs/0/url
/oeil/spdoc.do?i=56116&j=0&l=en
2023-04-14Show (1) Changes | Timetravel
docs/7/docs/0/url
/oeil/spdoc.do?i=56116&j=0&l=en
2022-12-04Show (4) Changes | Timetravel
docs/8/docs/0/url
Old
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2022-06-18Show (5) Changes | Timetravel
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Old
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2021-12-12Show (2) Changes | Timetravel
committees/1/rapporteur
  • name: LEWANDOWSKI Janusz date: 2018-05-16T00:00:00 group: European People's Party (Christian Democrats) abbr: PPE
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2021-08-30Show (1) Changes | Timetravel
docs/5/docs/0/url
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2021-06-29Show (1) Changes | Timetravel
events/6/docs
  • url: https://www.europarl.europa.eu/doceo/document/CRE-9-2021-03-24-TOC_EN.html title: Debate in Parliament
2021-06-02Show (11) Changes | Timetravel
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Old
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2021-04-06Show (2) Changes | Timetravel
docs/7
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  • The European Parliament adopted by 540 votes to 109, with 38 abstentions, a legislative resolution on the draft Council Regulation on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income.
  • The proposed regulation aims to set the rules under which Member States make the own resource based on non-recycled plastic packaging waste available to the Commission.
  • The regulation covers primarily the rights and obligations of the Member States and of the Commission in the levying, collection, and transfer of the amounts due of the plastic levy, a statistics-based national contribution. It includes provisions on the conservation of documents, administrative cooperation, entry into the accounts and reporting, the calculation method, treasury and accounting arrangements, adjustments of previous years, the bringing forward of twelfths, late payment interests and comitology procedures.
  • Parliament approved the Council's draft subject to amendments calling for the deletion of provisions that would create a rapid review procedure to resolve any disputes that may arise between a Member State and the Commission concerning the amount of any adjustments to the statements relating to the own resource based on non ‑ recycled plastic packaging waste or concerning whether an alleged failure to provide data can be attributed to a Member State.
2021-03-31Show (3) Changes | Timetravel
docs/7
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2021-03-25T00:00:00
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2021-03-30Show (2) Changes | Timetravel
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2021-03-27Show (8) Changes | Timetravel
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2021-03-16Show (3) Changes | Timetravel
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2021-03-04Show (1) Changes | Timetravel
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2021-03-03Show (7) Changes | Timetravel
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2021-02-24Show (4) Changes | Timetravel
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2021-02-23Show (1) Changes | Timetravel
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2021-02-17Show (11) Changes | Timetravel
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2021-02-16Show (9) Changes | Timetravel
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2020-12-09Show (3) Changes | Timetravel
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docs/5
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          2019-07-06Show (18) Changes | Timetravel
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          • date: 2018-05-31T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: BUDG date: 2018-05-16T00:00:00 2018-05-16T00:00:00 committee_full: Budgets rapporteur: group: EPP name: LEWANDOWSKI Janusz group: ALDE name: DEPREZ Gérard body: EP responsible: False committee_full: Budgetary Control committee: CONT body: EP responsible: False committee: ENVI date: 2018-05-29T00:00:00 committee_full: Environment, Public Health and Food Safety rapporteur: group: EPP name: BELET Ivo
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          • date: 2018-10-09T00:00:00 docs: url: https://dm.cor.europa.eu/CORDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:2389)(documentyear:2018)(documentlanguage:EN) title: CDR2389/2018 type: Committee of the Regions: opinion body: CofR
          • date: 2018-10-09T00:00:00 docs: url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:2018:431:TOC title: OJ C 431 29.11.2018, p. 0001 title: N8-0011/2019 summary: Opinion No 5/2018 of the Court of Auditors. The financing system for the EU budget has not been significantly reformed since 1988. The Commission has proposed changing this financing system for the future budget under the 2021-2027 Multi-annual Financial Framework (MFF) by: - reforming existing own resources, which will make up 87 % of EU revenue: keeping TOR but with lower rate of collection costs, maintaining the GNI-based own resource and simplifying the own resource based on VAT; - introducing a ‘basket’ of three new own resources, which together will make up 12 % of EU revenue: one based on the Common Consolidated Corporate Tax Base (CCCTB), one based on the European Union (EU) Emissions Trading System (ETS) and one based on plastic packaging waste that is not recycled; - phasing out the corrections that exist in the current system; - increasing the ceilings for own resources to overcome the impact of Brexit and the integration of European Development Fund (EDF) into the EU budget, as well as to cover financial liabilities linked to loans or financial facilities guaranteed from the EU budget. Assessment The proposed new EU financing system took on board a number of the key principles of the reform, but not all and the financing system remains complex. It is of the opinion that a single regulation with a comprehensive set of own resources provisions would simplify the system and make it more transparent. After having assessed the Commission's proposals, the Court of Auditors considers that the proposed own resource based on the EU ETS does not create an additional incentive for Member States to reduce greenhouse gas emissions. In addition, it is not a stable resource since the auction prices of the emission allowances are highly volatile. In addition, the quality of the data used to calculate the own resource based on plastic packaging waste should be improved. Lastly, as regards the proposed new own resources, the audit powers in respect of those based on the CCCTB and plastic packaging waste may be restricted. Recommendations The Court of Auditors recommends that the Commission re-examine its proposals for new own resources and take the following measures: - CCCTB-based own resource : the Commission should carefully assess the likelihood of this resource coming into existence during the next MFF and the implications of any delay; - EU ETS-based own resource : the Commission should clarify in its proposal that this resource does not create an additional incentive for Member States to reduce greenhouse gas emissions. It should also analyse the impact of the volatility associated with this source of revenue; - plastic packaging waste-based own resource : the Commission should analyse how the amounts expected to be collected from this resource may decrease due to changes in the behaviour of households and economic operators. type: Court of Auditors: opinion, report body: CofA
          • date: 2018-10-24T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2018)0326 title: COM(2018)0326 type: Contribution body: CZ_SENATE
          • date: 2018-06-26T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2018)0326 title: COM(2018)0326 type: Contribution body: CZ_CHAMBER
          • date: 2018-07-03T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2018)0326 title: COM(2018)0326 type: Contribution body: PT_PARLIAMENT
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          • date: 2018-05-02T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0326/COM_COM(2018)0326_EN.pdf title: COM(2018)0326 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2018&nu_doc=0326 title: EUR-Lex summary: PURPOSE: to lay down provisions necessary to determine the methods and procedure whereby Member States make the new own resources available to the Commission. 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: this initiative is part of the broader legislative package on own resources which the Commission is proposing together with a Regulation laying down the multiannual financial framework for the period 2021-2027. It includes the Own Resources Decision referred to above, a new implementing measures’ Regulation for all Own Resources, current and new, and an amendment to the Regulation for the Value Added Tax based Own Resources. As a reminder, the proposed new Own Resources Decision introduces three new Own Resources, based on the Common Consolidated Corporate Tax Base, on the EU Emissions Trading System and on Plastic packaging waste that is not recycled. It is necessary to lay down the provisions necessary to determine the arrangements and procedures under which the Member States make these new own resources available to the Commission. The proposed Regulation would complement Council Regulation (EU, Euratom) No 609/2014 laying down measures for the implementation of the European Union's own resources system, which will remain applicable to existing own resources. CONTENT: the practical arrangements proposed in this Regulation implement the system set out in the proposed Own Resources Decision, and complement the current system for Own Resources by adapting it to the new Own Resources. In concrete terms, the proposed Regulation deals with: the calculation, establishment and making available of the new Own Resources; conservation of supporting documents; administrative cooperation; accounts to be kept for Own Resources, the timing for making them available and for making corrections and adjustments; where necessary, provisions concerning cash requirements. The proposal establishes the calculation of the applicable rate for the Own Resource based on Gross National Income , complementing Article 5 of Regulation (EU, Euratom) No 609/2014. The amount of Gross National Income should be calculated once the amounts of all the other Own Resources and of the financial contributions to supplementary research and technological development programmes and other revenue are known. This would ensure the residual character of the Gross National Income Own Resource.
          • date: 2018-05-31T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
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          2018-09-12Show (10) Changes | Timetravel
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          • PURPOSE: to lay down provisions necessary to determine the methods and procedure whereby Member States make the new own resources available to the Commission.

            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: this initiative is part of the broader legislative package on own resources which the Commission is proposing together with a Regulation laying down the multiannual financial framework for the period 2021-2027. It includes the Own Resources Decision referred to above, a new implementing measures’ Regulation for all Own Resources, current and new, and an amendment to the Regulation for the Value Added Tax based Own Resources.

            As a reminder, the proposed new Own Resources Decision introduces three new Own Resources, based on the Common Consolidated Corporate Tax Base, on the EU Emissions Trading System and on Plastic packaging waste that is not recycled.

            It is necessary to lay down the provisions necessary to determine the arrangements and procedures under which the Member States make these new own resources available to the Commission. The proposed Regulation would complement Council Regulation (EU, Euratom) No 609/2014 laying down measures for the implementation of the European Union's own resources system, which will remain applicable to existing own resources.

            CONTENT: the practical arrangements proposed in this Regulation implement the system set out in the proposed Own Resources Decision, and complement the current system for Own Resources by adapting it to the new Own Resources.

            In concrete terms, the proposed Regulation deals with:

            • the calculation, establishment and making available of the new Own Resources;
            • conservation of supporting documents;
            • administrative cooperation;
            • accounts to be kept for Own Resources, the timing for making them available and for making corrections and adjustments;
            • where necessary, provisions concerning cash requirements.

            The proposal establishes the calculation of the applicable rate for the Own Resource based on Gross National Income, complementing Article 5 of Regulation (EU, Euratom) No 609/2014. The amount of Gross National Income should be calculated once the amounts of all the other Own Resources and of the financial contributions to supplementary research and technological development programmes and other revenue are known. This would ensure the residual character of the Gross National Income Own Resource.
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          2018-05-09Show (5) Changes
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          • date: 2018-05-02T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2018/0326/COM_COM(2018)0326_EN.pdf celexid: CELEX:52018PC0326:EN type: Legislative proposal published title: COM(2018)0326 type: Legislative proposal published body: EC commission:
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