The Union must have the own resource based on plastic packaging waste that is not recycled referred to in point (c) of Article 2(1) of Council Decision (EU, Euratom) 2020/2053 (3) (the ‘own resource based on non-recycled plastic packaging waste’) available on the best possible conditions and, accordingly, rules should be laid down for the Member States to provide the Commission with that own resource.
(2)
Council Regulation (EU, Euratom) No 609/2014 (4) lays down rules on making available to the Commission the own resources of the Union referred to in points (a), (b) and (d) of Article 2(1) of Decision (EU, Euratom) 2020/2053, and on administrative arrangements that are common to other own resources and that can be applied, where appropriate, mutatis mutandis in the absence of one single regulation governing the making available of all the own resources of the Union.
(3)
Member States should put at the disposal of the Commission the documents and information necessary for the Commission to exercise the power conferred upon it as regards the own resources of the Union. In particular, Member States should send periodic statements relating to the own resource based on non-recycled plastic packaging waste to the Commission.
(4)
Member States should be able at all times to provide the Commission with the documents substantiating the amount of the own resource based on non-recycled plastic packaging waste that was calculated.
(5)
The determination of the applicable uniform call rate of the own resource based on gross national income (GNI) referred to in point (d) of Article 2(1) of Decision (EU, Euratom) 2020/2053 (the ‘GNI-based own resource’) should be done after revenue from all the other own resources referred to in points (a), (b) and (c) of Article 2(1) of that Decision, and revenue from financial contributions to supplementary research and technological development programmes and other revenue have been added.
(6)
The gross reductions in annual GNI-based contributions granted to Denmark, Germany, Austria, the Netherlands and Sweden under Article 2(4) of Decision (EU, Euratom) 2020/2053 should be taken into account for the entry of the GNI-based own resource in the accounts pursuant to the third subparagraph of Article 6(3) of Regulation (EU, Euratom) No 609/2014 and for the making available of that own resource pursuant to Article 10a of that Regulation.
(7)
In order to ensure that the budget of the Union is financed in all circumstances, a procedure should be laid down for Member States to make available to the Union, in the form of monthly twelfths, the own resource based on non-recycled plastic packaging waste entered in the budget and subsequently to adjust the amounts made available.
(8)
The methodology for calculating the own resource based on non-recycled plastic packaging waste should be clearly set out, taking into account the applicable uniform call rate under point (c) of Article 2(1) of Decision (EU, Euratom) 2020/2053.
(9)
The own resource based on non-recycled plastic packaging waste should be made available in the form of an entry of the amounts due in the account opened under Regulation (EU, Euratom) No 609/2014 for that purpose in the name of the Commission with the treasury or with the body appointed by each Member State.
(10)
In the interest of simplification, the procedure for adjusting the own resource based on non-recycled plastic packaging waste should be aligned with the adjustment provisions for existing own resources. The overall amount of any adjustments should be immediately redistributed among the Member States.
(11)
The Commission should have sufficient cash resources to comply with the regulatory requirements for payments concentrated in the opening months of the year, in so far as it is justified by cash requirements.
(12)
In order to achieve the Union’s objectives, the procedure for calculating interest should ensure in particular that the own resource based on non-recycled plastic packaging waste is made available in a timely manner and in full. Member States should pay interest in the event of delays in entering that own resource into the accounts. In accordance with the principle of sound financial management, care should be taken to ensure that the cost of recovering the interest due on the own resource based on non-recycled plastic packaging waste that was belatedly made available should not exceed the amount of the interest payable.
(13)
A reliable and rapid review procedure should be established in order to resolve possible 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, thereby avoiding time-consuming and costly infringement proceedings before the Court of Justice of the European Union.
(14)
In order to facilitate the proper application of the financial rules relating to the own resource based on non-recycled plastic packaging waste, it is necessary to include provisions ensuring close cooperation between Member States and the Commission.
(15)
In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission as regards establishing forms for the statements relating to the own resource based on non-recycled plastic packaging waste and as regards further specifying the procedure for the review to resolve possible disputes between a Member State and the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council (5).
(16)
The advisory procedure should be used for the adoption of implementing acts in order to establish forms for the statements relating to the own resource based on non-recycled plastic packaging waste given the technical nature of those acts.
(17)
To facilitate the introduction of the own resource based on non-recycled plastic packaging waste, Member States should provide forecasts by the last day of the second month following the entry into force of this Regulation. Those forecasts should be based on the best estimate of the weight of plastic packaging waste that is not recycled, calculated in accordance with the revised methodology set out in European Parliament and Council Directive 94/62/EC (6) as amended by Directive (EU) 2018/852 of the European Parliament and of the Council (7) and Commission Decision 2005/270/EC (8) as amended by Commission Implementing Decision (EU) 2019/665 (9) (the ‘revised methodology’). To facilitate the transition to the revised methodology, it should be possible for Member States to provide their forecasts in the years 2021 and 2022 on the basis of the previous methodology.
(18)
For reasons of consistency, this Regulation should enter into force on the same day as Decision (EU, Euratom) 2020/2053 and should apply from the same date of application as that Decision, that is, from 1 January 2021,
