Progress: Awaiting final decision
Role | Committee | Rapporteur | Shadows |
---|---|---|---|
Lead | BUDG | FERNANDES José Manuel ( EPP), HAYER Valérie ( Renew) | GUALMINI Elisabetta ( S&D), CORMAND David ( Verts/ALE), LAPORTE Hélène ( ID), ZĪLE Roberts ( ECR), OMARJEE Younous ( GUE/NGL), PAPADIMOULIS Dimitrios ( GUE/NGL) |
Former Responsible Committee | BUDG | LEWANDOWSKI Janusz ( PPE), DEPREZ Gérard ( ALDE) | |
Committee Opinion | CONT | ||
Former Committee Opinion | CONT | GERBRANDY Gerben-Jan ( ALDE) |
Lead committee dossier:
Legal Basis:
Euratom Treaty A 106a-pa, TFEU 312-p2
Legal Basis:
Euratom Treaty A 106a-pa, TFEU 312-p2Events
The European Parliament adopted by 560 votes to 48 with 82 abstentions a legislative resolution on the draft Council regulation laying down implementing measures for the system of own resources of the European Union and repealing Regulation (EU, Euratom) No 608/2014.
Parliament gave its consent to the draft Council regulation.
The Regulation laying down implementing measures for the system of own resources (IMSOR) is part of the legislative package presented by the Commission in May 2018.
The IMSOR as submitted in 2018 included provisions of a general and technical nature that are applicable to all categories of own resources and that would benefit from a better involvement of the European Parliament in the legislative procedure.
The Council made substantial changes on the Commission proposal. The provisions to be taken up in the IMSOR are listed in Article 10 of the Own Resources Decision as adopted by the Council December 2020. In particular, Article 10 no longer includes any provisions pertaining to new own resources based on the European Emissions Trading System (ETS) and the Common Consolidated Corporate Tax Base (CCCTB) because these categories of own resources were not taken up in the Council Decision of December 2020.
Moreover, the Council did not retain in the IMSOR any provisions related to the determination of the ‘applicable call rates’. These are now to be determined entirely in the own resources decision itself.
The draft Council Regulation as referred to the European Parliament contains provisions on the definition and calculation of the annual balance (usually a surplus) as well as control, supervision and reporting requirements for national authorities.
PURPOSE: to establish implementing measures for the European Union's own resources system.
PROPOSED ACT: Council Regulation.
ROLE OF THE EUROPEAN PARLIAMENT: Council may adopt the act only if Parliament has given its consent to the act.
BACKGROUND: this initiative is part of the broader Own Resources legislative package that the Commission is proposing together with a Multiannual Financial Framework Regulation for 2021-2027. It includes the new Own Resources Decision , a specific Regulation for the new Own Resources and an amendment to the Regulation on the Value Added Tax Own Resource.
The current Regulation (EU, Euratom) No 608/2014 lays down implementing measures for the system of Own Resources of the European Union, pursuant to Decision No 2014/335/EU, Euratom .
The proposal for a new Own Resources Decision shall:
maintain and reform the existing three Own Resources : Traditional Own Resources, a modified version of the Value Added Tax-based Own Resource and the Own Resource based on the Gross National Income; introduces three new 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.
This new proposal requires that implementing measures be provided for.
CONTENT: this proposal for a regulation covers all the practical arrangements for the Union’s Own Resources . It sets out a streamlined procedure in order to make the system flexible within the framework and limits set out by the Own Resources Decision.
The proposal includes provisions of a general nature that are applicable to all types of Own Resources, and for which appropriate parliamentary oversight is particularly important. They mainly cover implementing measures for:
all the Own Resources established under Article 2 of the Own Resources Decision, as it is the case now with the current implementing Regulation (EU, Euratom) No 608/2014, including their: (i) call rates; (ii) control and supervision; (iii) reporting requirements; (iv) powers and obligations of Commission inspectors as well as the preparation and management of inspections; (v) Committee procedure; the calculation and budgeting of the surplus; the definition of reference Gross National Income and provisions to address significant changes to the European system of regional and national accounts, taken over from the current Own Resources Decision No 2014/335/EU, Euratom.
BUDGETARY IMPLICATION: this is specified in the legislative financial statement attached to the proposal for a Regulation on the provision of new own resources. The reformed own resources system can be implemented at the same level of administrative appropriations and staff resources as the present system.
Documents
- Decision by Parliament, 1st reading/single reading: T9-0093/2021
- Debate in Parliament: Debate in Parliament
- Committee report tabled for plenary, 1st reading/single reading: A9-0047/2021
- Committee report tabled for plenary, 1st reading/single reading: A9-0047/2021
- Committee draft report: PE681.003
- Legislative proposal: 10045/2020
- Legislative proposal published: 10045/2020
- Contribution: COM(2018)0327
- Contribution: COM(2018)0327
- Reasoned opinion: PE638.495
- Contribution: COM(2018)0327
- Committee of the Regions: opinion: CDR2389/2018
- Contribution: COM(2018)0327
- Contribution: COM(2018)0327
- Contribution: COM(2018)0327
- Preparatory document: COM(2018)0327
- Preparatory document: EUR-Lex
- Preparatory document: COM(2018)0327
- Preparatory document: EUR-Lex
- Preparatory document: COM(2018)0327 EUR-Lex
- Committee of the Regions: opinion: CDR2389/2018
- Reasoned opinion: PE638.495
- Legislative proposal: 10045/2020
- Committee draft report: PE681.003
- Committee report tabled for plenary, 1st reading/single reading: A9-0047/2021
- Contribution: COM(2018)0327
- Contribution: COM(2018)0327
- Contribution: COM(2018)0327
- Contribution: COM(2018)0327
- Contribution: COM(2018)0327
- Contribution: COM(2018)0327
Activities
Votes
Système des ressources propres de l'Union européenne - System of own resources of the European Union - Das Eigenmittelsystem der Europäischen Union - A9-0047/2021 - José Manuel Fernandes, Valérie Hayer - Procédure d'approbation #
History
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