Explanatory Memorandum to COM(2011)512 - Methods and procedure for making available the traditional and GNI-based own resources and measures to meet cash requirements - Main contents
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| dossier | COM(2011)512 - Methods and procedure for making available the traditional and GNI-based own resources and measures to meet cash ... |
|---|---|
| source | COM(2011)512  |
| date | 29-06-2011 |
The purpose of this proposal is to lay down, in accordance with Article 322 i of the Treaty on the Functioning of the European Union (hereinafter 'TFEU'), 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 Article 2(1)(a) and (d) of Council Decision […/…] on the system of own resources of the European Union (hereinafter 'ORD 2014') i, 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 i 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 i (hereinafter 'IR 311(4)').
For 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.
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 i, as also proposed for IR 311, should apply (retroactively) from 1 January 2014.
The amendments proposed by the Commission are summarised hereafter.
1.1 Chapter I General provisions
Article 3 of the proposal, Conservation of supporting documents: Provisions under Article 3 of Regulation No 1150/2000 are taken over. In addition, the experience with disputes concerning the obligation to make available a certain amount of own resources shows that their settlement often takes more than three years. Consequently, supporting documents concerning the establishment and making available of own resources are no longer kept by Member States thus preventing timely financial follow-up by the Commission. In such cases, complex flat-rate methods of calculation based on estimations may be very time and resource consuming for both national authorities and Commission. Therefore, it is proposed that Member States should keep relevant supporting documents and transmit them to the Commission within two months after the dispute is settled by mutual agreement or decision of the Court of justice.
1.2 Chapter III Making available own resources
Article 8 of the proposal, Treasury and accounting arrangements
Provisions under Article 9 of Regulation No 1150/2000 are taken over and updated. Notwithstanding the fact that it stems from the reference to conversion rates in Article 10 of Regulation 1150/2000 that Member States shall make available the own resources in national currency, it is appropriate to refer explicitly to national currencies in Article 8 i of the proposal to improve transparency.
Article 9 of the proposal, Determining amounts, timing for making available, adjustments
Provisions under Article 10 and 16 of Regulation No 1150/2000 are taken over and updated. It is appropriate to include in Article 9 i of the proposal a practical solution avoiding uncertainty for Member States' treasuries on the entries to be made where the budget has not been finally adopted at the latest two weeks before the entry for January of the following financial year. It appears also necessary to specify in Article 9 of the proposal that, once the financial year concerned has ended, the financing of gross reductions will not be modified in the event of modifications of the GNI data pursuant to Article 2 i of Council Regulation (EC, Euratom) 1287/2003.
Article 11 of the proposal, Interest on late making available
Provisions under Article 11 of Regulation No 1150/2000 are taken over. In cases where the amount of interest is below EUR 500, the foreseeable cost of recovery (opening a file, interest claim and follow-up of payment) both for Member States and the Commission clearly exceeds the amount to be recovered. Therefore, in accordance with the principle of sound financial management, it is appropriate to include a provision that allows the recovery of such small amounts to be waived.
Article 12 of the proposal, Irrecoverable amounts
Provisions under Article 17 of Regulation No 1150/2000 are taken over. Article 17 i of the said Regulation does not contain a definition of what a write-off case shall consist of. Consequently, Member States apply their own definitions when reporting cases of write-off. These criteria may vary from one Member State to another and may therefore lead to different applications of the EUR 50 000 threshold. In order to provide for a harmonized application throughout the EU for the reporting of write-off cases concerning entitlements above EUR 50 000, it is appropriate to specify that entitlements established as a result of the same circumstances and consequently forming part of the same case should be covered regardless of their individual amount.
ê 1150/2000 (adapted)
è1 105/2009 Art. 1.1(a)