Explanatory Memorandum to COM(2011)511 - Implementing measures for 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(2011)511 - Implementing measures for the system of own resources of the EU. |
|---|---|
| source | COM(2011)511  |
| date | 29-06-2011 |
The purpose of this proposal is to lay down implementing measures as provided in Article 9 of Council Decision … of … on the system of own resources of the European Union pursuant to Article 311 of the Treaty on the Functioning of the European Union (hereinafter 'TFEU').
These implementing measures cover all the practical arrangements for the Union’s resources which should be governed by a more streamlined procedure in order to make the system flexible within the framework and limits set out by the own resource Decision with the exception of those aspects relating to making the own resources available and to meeting cash requirements. Provisions of a general nature, applicable to all types of own resources and for which appropriate parliamentary oversight is particularly important have also been included in this proposal. This means in particular, aspects of control and supervision of revenues including supplementary reporting requirements and the related powers of Commission inspectors.
These implementing measures shall be complemented, in accordance with Article 322 TFEU, by regulations determining the methods and procedure whereby own resources revenue shall be made available or paid to the Commission, and the measures to be applied, if need be, to meet cash requirements.
Article 9 of Decision … foresees that implementing measures shall be provided for:
(a) the tax rates or rates of call of the own resources established under Articles 2(1)(b), (c) and (d) of Decision …;
(b) the reference Gross National Income (GNI), the provisions to adjust GNI and the provisions to recalculate the ceilings for payments and commitments in case of significant changes to GNI, for the purpose of applying Articles 2(1)(d) and 3 of Decision …;
(c) the procedure for calculating and budgeting the annual budgetary balance as set out in Article 7 of Decision …;
(d) the provisions and arrangements for controlling and supervising own resources revenue referred to in Article 2 of Decision …, including supplementary reporting requirements.
The elements proposed by the Commission relate thus to implementing measures:
– for the new own resources established under Article 2(1)(b) and (c) of Decision …, notably their tax rates, control and supervision;
– taken over from Council Decision 2007/436 (hereinafter referred to as 'ORD 2007'), such as reference to the European system of regional and national accounts (ESA) which is now a Regulation of both the European Parliament and Council;
– taken over from Council Regulation 1150/2000 implementing ORD 2007, for the calculation of the surplus and for the control and supervision of own resources revenue, including supplementary reporting requirements, which are not strictly related to the making available of own resources;
– and taken over from Council Regulation 1026/1999 for the powers and obligations of Commission inspectors as well as the preparation and management of inspections.
In further details, the proposal of the Commission may be summarised as follows:
1.1 Chapter I Determining own resources
– Article 1 of the proposal, Applicable rates: The Article provides for the tax rates to be applied to the new categories of own resources set out in Article 2(1)(b) and (c) of Decision …. Furthermore, provisions under Article 5 of Regulation 1150/2000 are taken over and updated.
– Article 2 of the proposal, Reference GNI and significant changes thereto: Provisions under Articles 2(7)§1 and 3 of ORD 2007 are taken over and updated
– Article 3 of the proposal, Calculation and budgeting of balance: Provisions under Articles 15 and 16 of Regulation 1150/2000 are taken over and updated.
1.2 Chapter II Provisions concerning control and supervision, including supplementary reporting requirements
– Article 4 of the proposal, Reporting fraud and irregularities affecting entitlements: Provisions under Article 6 i of Regulation 1150/2000 are taken over, updated and simplified.
– Article 5 of the proposal, Control and supervision measures: Provisions under Articles 17 and 18 of Regulation 1150/2000 are taken over, updated and completed in relation to the new own resources set up in Article 2(1)(b) and (c) of Decision….
– Article 6 of the proposal, Reporting by Member States of their inspections: Provisions under Articles 17 i and 18 i of Regulation 1150/2000 are taken over and updated.
– Articles 7 and 8 of the proposal Powers and obligations of the authorised agents of the Commission and Preparation and management of inspections: Provisions from Regulation 1026/1999 are taken over, reorganised for clarity and updated, and that Regulation is repealed in Article 10 Final provisions of this proposal.
1.3 Chapter III Committee and final provisions
– Article 9 of the proposal, 'Committee procedure – Advisory Committee on Own Resources (ACOR)': Provides for implementing powers to be conferred on the Commission in accordance with Regulation (EU) No 182/2011. For other specific tasks, the Commission may also decide to set up an expert group.