# COUNCIL REGULATION (EC, EURATOM) No 105/2009 of 26 January 2009 amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities’ own resources ## Preamble THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 279(2) thereof, Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 183 thereof, Having regard to Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources [^1] , and in particular Article 8(2) thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the European Parliament [^2] , Having regard to the opinion of the Court of Auditors [^3] , Whereas: **(1)** The European Council meeting in Brussels on 15 and 16 December 2005 issued a number of conclusions concerning the system of the Communities’ own resources, which led to the adoption of Decision 2007/436/EC, Euratom. **(2)** Under Article 2(1)(a) of Decision 2007/436/EC, Euratom there is no distinction between agricultural levies and customs duties. **(3)** According to the second subparagraph of Article 2(5) of Decision 2007/436/EC, Euratom, for the period 2007-2013, the Netherlands and Sweden shall benefit from a gross reduction of their respective gross national income (GNI) contributions to be financed by all Member States. There shall be no subsequent revision of the financing of that gross reduction in the event of subsequent modifications of the GNI figure. **(4)** Taking into account the fact that Decision 2007/436/EC, Euratom makes reference to GNI instead of gross national product (GNP), it is appropriate to align Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities’ own resources [^4] . The system of the European Communities’ own resources no longer provides for the GNP financial contributions, therefore there is no longer any need to refer to them in Regulation (EC, Euratom) No 1150/2000. **(5)** With a view to the efficient management of the Commission’s own resources accounts, specific provisions should be laid down in order to align the transmission of data and reporting periods with current banking practice. **(6)** From the 2007 budget onwards, the Interinstitutional Agreement between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management [^5] no longer envisages a specific financing mechanism for the reserve relating to loans and loan guarantees and the reserve for emergency aid. The emergency aid reserve is entered in the budget as a provision and the reserve for loans and loan guarantees is considered a compulsory expenditure of the general budget. **(7)** Regulation (EC, Euratom) No 1150/2000 should therefore be amended accordingly. **(8)** Taking account of Article 11 of Decision 2007/436/EC, Euratom, this Regulation should enter into force on the same day as that Decision and should apply from 1 January 2007, HAS ADOPTED THIS REGULATION: ## **Article 1** Regulation (EC, Euratom) No 1150/2000 is hereby amended as follows: **1.** in the title the term ‘Decision 2000/597/EC, Euratom on the system of the Communities’ own resources’ shall be replaced by the following: ‘Decision 2007/436/EC, Euratom on the system of the European Communities own resources’; **2.** Article 1 shall be replaced by the following: ‘Article 1 The European Communities’ own resources provided for in Decision 2007/436/EC, Euratom hereinafter referred to as “own resources”, shall be made available to the Commission and inspected as specified in this Regulation, without prejudice to Regulation (EEC, Euratom) No 1553/89 , Regulation (EC, Euratom) No 1287/2003 and Directive 89/130/EEC, Euratom . [OJ L 163, 23.6.2007, p. 17](http://publications.europa.eu/resource/oj/JOL_2007_163_R_TOC) ." Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax ( [OJ L 155, 7.6.1989, p. 9](http://publications.europa.eu/resource/oj/JOL_1989_155_R_TOC) )." Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices ( [OJ L 181, 19.7.2003, p. 1](http://publications.europa.eu/resource/oj/JOL_2003_181_R_TOC) )." [OJ L 49, 21.2.1989, p. 26](http://publications.europa.eu/resource/oj/JOL_1989_049_R_TOC) .’;" **3.** in Article 2(1) the term ‘Article 2(1)(a) and (b) of Decision 2000/597/EC, Euratom’ shall be replaced by the following: ‘Article 2(1)(a) of Decision 2007/436/EC, Euratom’; **4.** in Article 3 the second paragraph shall be replaced by the following: ‘The supporting documents relating to the statistical procedures and bases referred to in Article 3 of Regulation (EC, Euratom) No 1287/2003 shall be kept by the Member States until 30 September of the fourth year following the financial year in question. The supporting documents relating to the VAT resources base shall be kept for the same period’; **5.** Article 5 shall be replaced by the following: ‘Article 5 The rate referred to in Article 2(1)(c) of Decision 2007/436/EC, Euratom which shall be set within the budgetary procedure, shall be calculated as a percentage of the sum of the forecast of the gross national income, (hereinafter referred to as GNI) of the Member States in such a manner that it fully covers that part of the budget not financed from the revenue referred to in Article 2(1)(a) and (b) of Decision 2007/436/EC, Euratom, from financial contributions to supplementary research and technological development programmes and other revenue. That rate shall be expressed in the budget by a figure containing as many decimal places as is necessary to fully divide the GNI-based resource among the Member States.’; | 6. | ‘(c): VAT resources and the additional resource, taking into account the effect on these resources of the correction granted to the United Kingdom for budgetary imbalances and to the gross reduction granted to the Netherlands and to Sweden shall, however, be recorded in the accounts as specified in point (a) as follows: — the 12th referred to in Article 10(3) shall be recorded on the first working day of each month, — the balances referred to in Article 10(4) and (6) and the adjustments referred to in Article 10(5) and (7) shall be recorded annually, except for the particular adjustments referred to in the first indent of Article 10(5), which shall be recorded in the accounts on the first working day of the month following agreement between the Member State concerned and the Commission.’; — — — the 12th referred to in Article 10(3) shall be recorded on the first working day of each month, — — — the balances referred to in Article 10(4) and (6) and the adjustments referred to in Article 10(5) and (7) shall be recorded annually, except for the particular adjustments referred to in the first indent of Article 10(5), which shall be recorded in the accounts on the first working day of the month following agreement between the Member State concerned and the Commission.’;
—: the 12th referred to in Article 10(3) shall be recorded on the first working day of each month,
—: the balances referred to in Article 10(4) and (6) and the adjustments referred to in Article 10(5) and (7) shall be recorded annually, except for the particular adjustments referred to in the first indent of Article 10(5), which shall be recorded in the accounts on the first working day of the month following agreement between the Member State concerned and the Commission.’; | ‘(c) | —: the 12th referred to in Article 10(3) shall be recorded on the first working day of each month, | — | the 12th referred to in Article 10(3) shall be recorded on the first working day of each month, | — | the balances referred to in Article 10(4) and (6) and the adjustments referred to in Article 10(5) and (7) shall be recorded annually, except for the particular adjustments referred to in the first indent of Article 10(5), which shall be recorded in the accounts on the first working day of the month following agreement between the Member State concerned and the Commission.’; | | --- | --- | --- | --- | --- | --- | --- | --- | | ‘(c) | —: the 12th referred to in Article 10(3) shall be recorded on the first working day of each month, | — | the 12th referred to in Article 10(3) shall be recorded on the first working day of each month, | — | the balances referred to in Article 10(4) and (6) and the adjustments referred to in Article 10(5) and (7) shall be recorded annually, except for the particular adjustments referred to in the first indent of Article 10(5), which shall be recorded in the accounts on the first working day of the month following agreement between the Member State concerned and the Commission.’; | | | | — | the 12th referred to in Article 10(3) shall be recorded on the first working day of each month, | | | | | | | | — | the balances referred to in Article 10(4) and (6) and the adjustments referred to in Article 10(5) and (7) shall be recorded annually, except for the particular adjustments referred to in the first indent of Article 10(5), which shall be recorded in the accounts on the first working day of the month following agreement between the Member State concerned and the Commission.’; | | | | | | | | 7. | Article 9(1a) shall be replaced by the following:
‘1a. Member States or the bodies appointed by them shall transmit to the Commission, by electronic means:
(a)
on the working day on which the own resources are credited to the account of the Commission, a statement of account or a credit advice showing the entry of the own resources;
(b)
without prejudice to point (a), at the latest on the second working day following the crediting of the account, a statement of account showing the entry of the own resources.’; | (a) | on the working day on which the own resources are credited to the account of the Commission, a statement of account or a credit advice showing the entry of the own resources; | (b) | without prejudice to point (a), at the latest on the second working day following the crediting of the account, a statement of account showing the entry of the own resources.’; | | --- | --- | --- | --- | --- | --- | | (a) | on the working day on which the own resources are credited to the account of the Commission, a statement of account or a credit advice showing the entry of the own resources; | | | | | | (b) | without prejudice to point (a), at the latest on the second working day following the crediting of the account, a statement of account showing the entry of the own resources.’; | | | | | **9.** In Article 10a the references to ‘GNP’ shall be replaced by the following: ‘GNI’; **10.** Article 11(4) shall be replaced by the following: ‘4. for the payment of interest referred to in paragraph 1, Article 9(1a) and (2) shall apply *mutatis mutandis* .’; | 11. | (a): the first sentence shall be replaced by the following: ‘The Member States, or the bodies appointed by them, shall execute the Commission’s payment orders following the Commission’s instructions and within not more than three working days of receipt.’; | (a) | the first sentence shall be replaced by the following:
‘The Member States, or the bodies appointed by them, shall execute the Commission’s payment orders following the Commission’s instructions and within not more than three working days of receipt.’; | (b) | the following subparagraph shall be added:
‘The Member States, or the bodies appointed by them, shall send to the Commission, by electronic means and on the second working day following the completion of each transaction at the latest, a statement of account showing the related movements.’; | | --- | --- | --- | --- | --- | --- | | (a) | the first sentence shall be replaced by the following:
‘The Member States, or the bodies appointed by them, shall execute the Commission’s payment orders following the Commission’s instructions and within not more than three working days of receipt.’; | | | | | | (b) | the following subparagraph shall be added:
‘The Member States, or the bodies appointed by them, shall send to the Commission, by electronic means and on the second working day following the completion of each transaction at the latest, a statement of account showing the related movements.’; | | | | | **12.** in the heading of Title VI, the term ‘Decision 2000/597/EC, Euratom’ shall be replaced by the following: ‘Decision 2007/436/EC, Euratom’; **13.** in the introductory sentence of Article 15 the term ‘Decision 2000/597/EC, Euratom’ shall be replaced by the following: ‘Decision 2007/436/EC, Euratom’; **14.** in Article 16 the reference to ‘Article 10(4) to (8)’ shall be replaced by the following: ‘Article 10(4) to (7)’; | 15. | (a): in paragraph 1, the first sentence shall be replaced by the following: ‘1. Member States shall conduct the checks and enquiries concerning the establishment and the making available of the own resources, referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom.’; | (a) | in paragraph 1, the first sentence shall be replaced by the following:
‘1. Member States shall conduct the checks and enquiries concerning the establishment and the making available of the own resources, referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom.’; | (b) | ‘(c): the inspection arrangements made pursuant to Article 279(1)(b) of the EC Treaty and Article 183(1)(b) of the EAEC Treaty.’; | ‘(c) | the inspection arrangements made pursuant to Article 279(1)(b) of the EC Treaty and Article 183(1)(b) of the EAEC Treaty.’; | | --- | --- | --- | --- | --- | --- | --- | --- | | (a) | in paragraph 1, the first sentence shall be replaced by the following:
‘1. Member States shall conduct the checks and enquiries concerning the establishment and the making available of the own resources, referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom.’; | | | | | | | | (b) | ‘(c): the inspection arrangements made pursuant to Article 279(1)(b) of the EC Treaty and Article 183(1)(b) of the EAEC Treaty.’; | ‘(c) | the inspection arrangements made pursuant to Article 279(1)(b) of the EC Treaty and Article 183(1)(b) of the EAEC Treaty.’; | | | | | | ‘(c) | the inspection arrangements made pursuant to Article 279(1)(b) of the EC Treaty and Article 183(1)(b) of the EAEC Treaty.’; | | | | | | | **16.** in Article 19 the reference to ‘GNP’ shall be replaced by the following: ‘GNI’. ## **Article 2** This Regulation shall enter into force on the day of entry into force of Decision 2007/436/EC, Euratom. It shall apply from 1 January 2007. ## Final provisions This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 26 January 2009. *For the Council* *The President* A. VONDRA [^1] [OJ L 163, 23.6.2007, p. 17](http://publications.europa.eu/resource/oj/JOL_2007_163_R_TOC) . [^2] Opinion of the European Parliament of 21 October 2008 (not yet published in the Official Journal). [^3] [OJ C 192, 29.7.2008, p. 1](http://publications.europa.eu/resource/oj/JOC_2008_192_R_TOC) . [^4] [OJ L 130, 31.5.2000, p. 1](http://publications.europa.eu/resource/oj/JOL_2000_130_R_TOC) . [^5] [OJ C 139, 14.6.2006, p. 1](http://publications.europa.eu/resource/oj/JOC_2006_139_R_TOC) . [^1]: . [^2]: Opinion of the European Parliament of 21 October 2008 (not yet published in the Official Journal). [^3]: . [^4]: . [^5]: .