Regulation 2014/609 - Methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (Recast) - Main contents
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official title
Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (Recast)| Legal instrument | Regulation |
|---|---|
| Number legal act | Regulation 2014/609 |
| Original proposal | COM(2011)512  |
| CELEX number i | 32014R0609 |
| Document | 26-05-2014 |
|---|---|
| Publication in Official Journal | 07-06-2014; OJ L 168 p. 39-52 |
| Effect | 01-01-2014; APPLICATION See Art 19 01-01-2014; Application See Art 19 01-10-2016; Entry into force See Art 19 And 32014D0335 |
| End of validity | 31-12-9999 |
7.6.2014 |
EN |
Official Journal of the European Union |
L 168/39 |
COUNCIL REGULATION (EU, Euratom) No 609/2014
of 26 May 2014
on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements
(Recast)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 322(2) thereof,
Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Parliament,
Having regard to the opinion of the European Court of Auditors (1),
Whereas:
(1) |
Council Regulation (EC, Euratom) No 1150/2000 (2) has been substantially amended several times. Since further amendments are to be made, it should be recast in the interests of clarity. |
(2) |
Certain provisions of Regulation (EC, Euratom) No 1150/2000 have been included in Council Regulation (EU, Euratom) No 608/2014 (3) and are not covered by this Regulation. Those provisions concern the calculation and budgeting of the balance, control and supervision of own resources and relevant reporting requirements, as well as the Advisory Committee on Own Resources (ACOR). |
(3) |
The Union must have the own resources referred to in Article 2 of Council Decision 2014/335/EU, Euratom (4) available in the best possible conditions and accordingly rules should be laid down for the Member States to provide the Commission with those own resources. This Regulation takes over the rules on making available the traditional own resources referred to in Article 2(1)(a) of Decision 2014/335/EU, Euratom, the own resources based on value added tax (VAT) referred to in Article 2(1)(b) of that Decision (‘VAT-based own resource’) and own resources based on gross national income (GNI) referred to in Article 2(1)(c) of that Decision (‘GNI-based own resource’), previously included in Regulation (EC, Euratom) No 1150/2000. |
(4) |
The concept of establishment should be defined in respect of the own resources and detailed rules should be laid down for satisfying the obligation to establish the traditional own resources referred to in Article 2(1)(a) of Decision 2014/335/EU, Euratom. |
(5) |
For own resources deriving from sugar levies, which need to be recovered in the budget year corresponding to the marketing year to which the expenditure relates, provision should be made for the Member States to make such levies available to the Commission during the budget year in which they are established. |
(6) |
The Member States should keep at the disposal of the Commission and, where necessary, forward to it the documents and information needed to allow it to exercise the power conferred upon it as regards the own resources of the Union. |
(7) |
The national authorities responsible for the collection of own resources should be able to produce to the Commission at all times the documents substantiating the own resources collected. |
(8) |
Separate accounts should be kept for entitlements which have not been recovered. These accounts and the submission of a quarterly statement of such accounts should enable the Commission to monitor more closely the action taken by Member States to collect own resources, and particularly those compromised by fraud or irregularities. |
(9) |
A time-limit should be laid down for relations between Member States and the Commission, given that new entitlements established by Member States in respect of earlier years are deemed to be establishments for the current... |
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