Legal provisions of COM(2021)570 - Amendment of Decision (EU, Euratom) 2020/2053 on the system of own resources of the EU - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2021)570 - Amendment of Decision (EU, Euratom) 2020/2053 on the system of own resources of the EU. |
|---|---|
| document | COM(2021)570  |
| date | December 22, 2021 |
Contents
Article 1 - Amendments to Decision (EU, Euratom) 2020/2053
(1) Article 2 is amended as follows:
(a)in paragraph 1, the following point (e) is added:
“(e) the application of a uniform rate of 25% to:
(1) the revenues generated from the auctioning of allowances by the Member States pursuant to Articles 3d, 10 and 30d of Directive 2003/87/EC of the European Parliament and of the Council 16 1;
(2) the amount calculated by multiplying the annual amount of allowances in respect of which the relevant Member State applies any of the following:
(a)the option for transitional free allocation referred to in Article 10c of Directive 2003/87/EC;
(b)the possibility of limited cancellation referred to in Article 6(1) of Regulation (EU) 2018/842 of the European Parliament and of the Council 17 2;
(c)the use of allowances referred to in Article 10d(4) of Directive 2003/87/EC to auctioning for the Modernisation Fund referred to in Article 10d(3) of that Directive;
with the average weighted price of allowances auctioned on the common auction platform in the year in which these allowances would have been auctioned.”
(b)in paragraph 1, the following point (f) is added:
“(f) the application of a uniform call rate equal to 75% of the revenues from the sale of certificates of the carbon border adjustment mechanism established by Regulation (EU) [XXX] of the European Parliament and of the Council 183.”
(c)in paragraph 1, the following point (g) is added:
“(g) the application of a uniform call rate of 15% to the share of residual profit of multinational enterprises reallocated to Member States pursuant to [the Directive on implementation of the global agreement on re-allocation of taxing rights 194.]”
(d)the following paragraph 2a is inserted:
“2a. By way of derogation from paragraph 1, point (e), the following shall apply until the financial year 2030:
(a)where a Member State’s share in the total amount of revenue resulting from the application of paragraph 1, point (e), is lower than 75% of its share in the Union gross national income, that Member State shall make available an amount that is equal to 75% of that gross national income share, multiplied by the total amount of revenue resulting from the application of paragraph 1, point (e).
(b)a Member State’s share in the total amount of revenue resulting from the application of paragraph 1, point (e), shall not be higher than 150% of that Member State’s share in the Union gross national income for Member States with a gross national income per capita below 90% of the Union’s average, measured in purchasing power standard and calculated on the basis of the figures for 2020, for the period from 2023 to 2027, and on the basis of the figures for 2025, for the period from 2028 to 2030.
Gross national income as referred to in points (a) and (b) shall mean the gross national income at market prices as referred to in Article 1(1) of Regulation (EU) 2019/516 of the European Parliament and of the Council 205.”
Article 2 - Entry into force and application
Member States shall notify the Secretary-General of the Council without delay of the completion of the procedures for the approval of this Decision in accordance with their respective constitutional requirements.
This Decision shall enter into force on the first day of the first month following receipt of the last of the notifications referred to in the second paragraph.
Article 1(1), point (a), shall apply from 1 January 2023 for the revenues pursuant to Article 3d and 10 of Directive 2003/87/EC, and from the day following the last day of the period for transposing Directive (EU) [XXX] of the European Parliament and of the Council 216 amending Directive 2003/87/EC for the revenues pursuant to Article 30d of Directive 2003/87/EC.
Article 1(1), point (b), shall apply from the date of application of Regulation (EU) [XXX] establishing a carbon border adjustment mechanism.
Article 1 - (1), point (c), shall apply from the first day of the date of application of the [Directive on implementation of the global agreement on re-allocation of taxing rights] or
the day of the entry into force and effect of the Multilateral Convention, whichever is the later.