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14 DECEMBER 2015. - An Act to approve the Decision of the Council of the European Union of 26 May 2014 on the System of Clean Resources of the European Union (2014/335/EU, Euratom) (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The House of Representatives adopted and sanctioned the following:
Article 1^er. This Act regulates a matter referred to in Article 74 of the Constitution.
Art. 2. The Decision of the Council of the European Union of 26 May 2014 on the system of the European Union's own resources (2014/335/EU, Euratom) will come out its full effect:
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 14 December 2015.
PHILIPPE
By the King:
Deputy Prime Minister and Minister of Foreign Affairs,
D. REYNDERS
The Minister of Finance,
J. VAN OVERTVELDT
The Minister of Budget,
Ms. S. WILMES
Seal of the state seal:
The Minister of Justice,
K. GEENS
____
Note
(1) House of Representatives (www.lachambre.be):
Documents: 54-1185
Full report : 26/10/2015

Decision of the Council of 26 May 2014 on the European Union's clean resources system
(2014/335/EU, Euratom)
The Council of the European Union,
Considering the Treaty on the Functioning of the European Union, including Article 311, third paragraph,
Considering the Treaty establishing the European Atomic Energy Community, including its Article 106bis,
Considering the proposal of the European Commission,
after transmission of the draft legislation to national parliaments,
Given the opinion of the European Parliament,
in accordance with a special legislative procedure,
Considering the following:
(1) The Union's own resources system must ensure sufficient resources to ensure the smooth running of EU policies, subject to the need for strict budgetary discipline. The development of the clean resources system can and should also contribute to the broader budgetary remediation efforts undertaken in the Member States and, as far as possible, to the development of EU policies.
(2) This decision should come into force only when it has been approved by all Member States in accordance with their respective constitutional rules, with national sovereignty fully respected.
(3) At its meeting on 7 and 8 February 2013, the European Council concluded that clean resource arrangements should be guided by the general objectives of simplicity, transparency and fairness. As a result, these arrangements should ensure, in accordance with the relevant conclusions of the 1984 European Council of Fontainebleau, that no member State bears excessive budgetary burden with regard to its relative prosperity. It is therefore necessary to introduce provisions concerning certain Member States in particular.
(4) At its meeting on 7 and 8 February 2013, the European Council concluded that Germany, the Netherlands and Sweden had to benefit from a reduced call rate for the clean resource based on the value added tax (T.V.A.) for the period 2014-2020 only. He also indicated that Denmark, the Netherlands and Sweden had to benefit from gross reductions in their annual gross national income (GNI) contribution for the period 2014-2020 and that Austria had to benefit from a gross reduction in its annual GNI contribution for the period 2014-2016 alone. On the same occasion, the European Council concluded that the existing United Kingdom correction mechanism should continue to apply.
(5) At its meeting on 7 and 8 February 2013, the European Council concluded that the system for collecting traditional resources should remain unchanged, but that from 1^er January 2014 Member States had to retain, as a collection fee, 20% of the amounts they received.
(6) In order to ensure strict budgetary discipline and in the light of the Commission's communication of 16 April 2010 on the adaptation of the cap of the own resources and the cap of the credits for commitments as a result of the decision to apply the indirectly measured financial intermediation services (SIFIM) for the purposes of the own resources, the cap of the own resources should be equal to 1.23 per cent of the sum of the NBs of the Member States to the market prices for the credits for the credits These limits are based on SEC 95, including SIFIM, because data based on the revised European accounting system established by Regulation (EU) No. 549/2013 of the European Parliament and Consei (1) (hereinafter referred to as "SEC 2010") were not available at the time of the adoption of this decision. In order to maintain the level of financial resources available to the Union, these ceilings expressed as a percentage of the GNI should be adjusted. These ceilings should be adapted as soon as all Member States have submitted their data based on the SEC 2010. In the event that changes to the 2010 SEC substantially alter the level of the GNI, the caps of clean resources and commitment credits should be adjusted again.
(7) At its meeting on 7 and 8 February 2013, the European Council urged the Council to continue its work on the Commission's proposal for a new clean resource based on the T.V.A., seeking maximum simplicity and transparency, to strengthen the link with the European Union's policy on T.V.A. and the actual T.V.A. revenues and to ensure equal treatment among taxpayers. The European Council concluded that the new clean resource based on T.V.A. could replace the current. It also noted that on 22 January 2013, the Commission adopted the Commission's decision authorizing enhanced cooperation in the area of financial transactions tax (2). He invited participating Member States to consider whether this tax could serve as a basis for a new resource specific to the European Union budget. He concluded that there would be no impact on non-participating Member States or on the calculation of the correction in favour of the United Kingdom.
(8) At its meeting on 7 and 8 February 2013, the European Council concluded that a Council regulation setting out the enforcement measures of the EU's own resource system would be adopted, in accordance with Article 311, fourth paragraph, of the Treaty on the Functioning of the European Union (TFEU). This regulation should therefore contain provisions of a general nature, applicable to all types of clean resources and in respect of which adequate parliamentary oversight is required, as set out in the treaties, including the procedure for calculating and budgeting the annual budgetary balance and certain aspects of revenue control and monitoring.
(9) For reasons of consistency, continuity and legal security, arrangements must be made to ensure the transition between the system established by Decision 2007/436/EC, Council Euratom (3) and the system resulting from this decision.
(10) Decision 2007/436/EC, Euratom, should be repealed.
(11) For the purposes of this decision, all amounts are expressed in euros.
(12) The European Court of Auditors and the European Economic and Social Committee were consulted and adopted opinions (4).
(13) In order to ensure the transition to the revised system of clean resources and to coincide with the fiscal year, this decision should apply from 1^er January 2014,
A adopt the present decision:
Article 1^er
Subject
This decision sets out the rules for the allocation of the Union's own resources in order to ensure, in accordance with Article 311 of the Treaty on the Functioning of the European Union (TFEU), the financing of the Union's annual budget.
Article 2
Categories of clean resources and specific methods for their calculation
1. Constituent of the Union's own budget, revenues from:
(a) traditional own resources, such as levies, premiums, additional amounts or compensatory amounts, additional amounts or elements, common tariff and other duties established or to establish by the EU institutions on exchanges with third countries, tariffs on the goods under the treaty, which have expired, establishing the European Coal and Steel Community, as well as joint contributions and other duties provided for in the market sector
(b) without prejudice to paragraph 4, second paragraph, of the application of a uniform rate valid for all Member States at the harmonized attitude of the T.V.A., determined in accordance with the rules of the Union. For each Member State, the attitude to be taken into account does not exceed 50% of gross national income (GNI), as defined in paragraph 7;
(c) without prejudice to paragraph 5, second paragraph, of the application of a uniform rate to be determined in the context of the budgetary procedure, taking into account all other revenues, at the sum of GNIs of all Member States.
2. In addition, make the income from any new taxes that would be instituted, within the framework of a common policy, in accordance with the TFEU, provided that the procedure referred to in Article 311 of the TFEU was completed.
3. Member States shall retain, as a cost of collection, 20 per cent of the amounts referred to in paragraph 1, item (a).
4. The uniform rate referred to in paragraph 1 (b) is 0.30 per cent.
For the period 2014-2020 alone, the T.V.A.-based resource appeal rate is 0.15 per cent for Germany, the Netherlands and Sweden.
5. The uniform rate referred to in paragraph 1, point (c), is applicable to the GNI of each Member State.
For the period 2014-2020 only, Denmark, the Netherlands and Sweden benefit from gross reductions in their annual contribution based on the GNI amounting to EUR 130 million, EUR 695 million and EUR 185 million respectively. Austria benefits from a gross reduction in its annual contribution based on the GNI amounting to EUR 30 million in 2014, EUR 20 million in 2015 and EUR 10 million in 2016. These amounts are at the 2011 prices and are adjusted at current prices by the application of the gross domestic product (GDP) deflator for the most recent European Union expressed in euros, as determined by the Commission, which is available at the time of the draft budget. These gross reductions are granted after the calculation of the correction to the United Kingdom and its funding referred to in sections 4 and 5 of this decision and have no impact in this regard. They are financed by all Member States.
6. If, at the beginning of the fiscal year, the budget has not been adopted, the existing appeal rates of the T.V.A. and the NBN remain applicable until the new rates come into force.
7. The GNI referred to in paragraph 1, point (c), refers to the annual GNI at market prices, as determined by the Commission under the 2010 SEC.
In the event of amendments to the 2010 SEC resulting in substantial changes to the NWA referred to in paragraph 1 (c), the Council, unanimous on the Commission's proposal and after consultation with the European Parliament, decides whether these amendments should apply for the purposes of this decision.
Article 3
Depth of clean resources
1. The total amount of the Union's own resources to cover the annual credits for payments does not exceed 1.23 per cent of the sum of GNIs from all Member States.
2. The total annual appropriation for commitments in the Union's budget does not exceed 1.29 per cent of the sum of GNI of all Member States.
An orderly relationship is maintained between credits for commitments and credits for payments to ensure their compatibility and allow compliance with the ceiling referred to in paragraph 1 for the following years.
3. For the purposes of this decision, as soon as all Member States have submitted their data based on SEC 2010, the Commission recalculates the limits set out in paragraphs 1 and 2 on the basis of the following formula:
In this formula, "t" is the last full year for which the data required for the calculation of the GNI are available.
4. When changes to the 2010 SEC result in substantial changes in the NB level, the Commission recalculates the limits referred to in paragraphs 1 and 2, as recalculated in accordance with paragraph 3, based on the following formula:
In this formula, "t" is the last full year for which the data required for the calculation of the GNI are available.
In this formula, "x" and "y" are the recalculated ceilings according to paragraph 3.
Article 4
United Kingdom Correction Mechanism
A correction of budgetary imbalances is granted to the United Kingdom.
This correction is established:
a) by calculating the difference in the previous year between:
- the percentage share of the United Kingdom in the sum of uncapped T.V.A. plates, and
- the percentage share of the United Kingdom in the total apportioned expenditure;
(b) by multiplying the difference resulting from total expenditure;
(c) by multiplying the result obtained in point (b) by 0.66;
(d) by subtracting from the result obtained in point (c) the effect that results for the United Kingdom of the passage to the ceased T.V.A. and the payments referred to in Article 2, paragraph 1, point (c), that is, the difference between:
- what the United Kingdom should have paid for the amounts financed by the resources referred to in Article 2, paragraph 1, (b) and (c), if the uniform rate of T.V.A. had been applied to uncapped T.V.A. plates, and
- payments made by the United Kingdom in accordance with Article 2, paragraph 1, (b) and (c);
(e) by subtracting from the result obtained in point (d) the net earnings of the United Kingdom resulting from the increase in the percentage of the resources referred to in article 2, paragraph 1, point (a), retained by the Member States to cover the collection and related costs;
(f) by adjusting the calculation, by reducing the total amount of expenditure apportioned in the total amount of expenditure apportioned in the Member States that have acceded to the Union after 30 April 2004, except for direct agricultural payments and market-related expenditures as well as part of the rural development expenditures from the Guarantee section of the FEOGA.
Article 5
Financing of the United Kingdom Correction Mechanism
1. The financial burden of the correction referred to in Article 4 shall be borne by Member States other than the United Kingdom as follows:
(a) the apportionment of the charge shall first be calculated on the basis of the respective share of the Member States in the payments referred to in Article 2, paragraph 1, point (c), the United Kingdom being excluded and without taking into account the gross reductions in contributions based on the GNI granted to Denmark, the Netherlands, Austria and Sweden referred to in Article 2, paragraph 5;
(b) then adjusted to limit the financial contribution of Germany, the Netherlands, Austria and Sweden to a quarter of their normal contribution resulting from this calculation.
2. The correction is granted to the United Kingdom by reduction of its payments resulting from the application of Article 2, paragraph 1, point (c). The financial burden assumed by other Member States is added to the payments resulting from the application, for each Member State, of Article 2, paragraph 1, point (c).
3. The Commission shall make the necessary calculations for the purposes of section 2, paragraph 5, section 4 and this section.
4. If, at the beginning of the fiscal year, the budget was not adopted, the correction granted to the United Kingdom and the financial burden assumed by the other Member States, in the last definitive budget, remain in effect.
Article 6
Universality principle
Revenues under Article 2 are indistinctly used to fund all expenses in the Union's annual budget.
Article 7
Deferral of surplus
The potential surplus of EU revenues over all actual expenditures over a fiscal year is deferred to the next fiscal year.
Article 8
Perception and availability of Commission-specific resources
1. The Union's own resources referred to in Article 2, paragraph 1, point (a), are collected by the Member States in accordance with the national legislative, regulatory and administrative provisions, which are, where appropriate, appropriate to the requirements of the Union's rules.
The Commission shall conduct a review of the national provisions made available to it by the Member States, notify the Member States of the modifications it deems necessary to ensure compliance with the rules of the Union and, if necessary, report to the budgetary authority.
2. The Member States shall make the resources provided for in Article 2, paragraph 1, (a), (b) and (c), available to the Commission in accordance with the regulations adopted under Article 322, paragraph 2, of the TFEU.
Article 9
Implementing measures
In accordance with the procedure referred to in article 311, fourth paragraph, of the TFEU, the Commission sets out the enforcement measures relating to the following elements of the clean resources system:
(a) the procedure for calculating and budgeting the annual budgetary balance in accordance with Article 7;
(b) the provisions and procedures for monitoring and monitoring the specific resources referred to in Article 2, including the applicable information obligations.
Article 10
Final and transitional provisions
1. Subject to paragraph 2, Decision 2007/436/EC, Euratom is repealed. Any reference to Council decisions 70/243/ECSC, EEC, Euratom (5), 85/257/EEC, Euratom (6), 88/376/EEC, Euratom (7), 94/728/EEC, Euratom (8), 2000/597/EC, Euratom (9) or 2007/436/EC, Euratom agrees to this decision and is to be read in accordance with the attached correspondence table.
2. Sections 2, 4 and 5 of Decisions 94/728/EC, Euratom, 2000/597/EC, Euratom and 2007/436/EC, Euratom remain applicable to the calculations and adjustments of revenues derived from the application of a rate of call to the base of the T.V.A. determined in a uniform manner and limited to a rate between 50 and 55% of the GNP or the GNI of each Member State,
3. The Member States continue to retain, as a collection fee, 10% of the amounts referred to in Article 2, paragraph 1, point (a), which should have been made available by the Member States before 28 February 2001, in accordance with the applicable EU rules.
Member States continue to retain, as a collection fee, 25% of the amounts referred to in article 2, paragraph 1, point (a), which should have been made available by Member States between 1^er March 2001 and February 28, 2014, in accordance with applicable EU rules.
4. For the purposes of this decision, all amounts are expressed in euros.
Article 11
Entry into force
This decision is notified to the Member States by the Secretary-General of the Council.
The Member States shall promptly notify the Secretary General of the Council of the fulfilment of the procedures required by their respective constitutional rules for the adoption of this decision.
This decision comes into force on the first day of the month following receipt of the last notification referred to in the second paragraph.
It is applicable from 1^er January 2014.
Article 12
Publication
This decision is published in the Official Journal of the European Union.
Done in Brussels on 26 May 2014.
____
Notes
(1) Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 concerning the European system of national and regional accounts in the European Union (OJ L 174 of 26.6.2013, p. 1).
(2) OJ L 22 of 25.1.2013, p. 11.
(3) Decision 2007/436/EC, Euratom of the Council of 7 June 2007 on the System of Clean Resources of the European Communities (OJ L 163 of 23.6.2007, p. 17).
(4) Opinion No. 2/2012 of the European Court of Auditors of 20 March 2012 (OJ C 112 of 18.4.2012, p. 1) and Opinion of the European Economic and Social Committee of 29 March 2012 (OJ C 181 of 21.6.2012, p. 45).
(5) Decision 70/243/ECSC, EEC, Euratom of the Council of 21 April 1970 on the replacement of Member States' financial contributions by Community-specific resources (OJ L 94 of 28.4.1970, p. 19).
(6) Decision 85/257/EEC, Euratom of the Council of 7 May 1985 on the Community System of Clean Resources (OJ L 128 of 14.5.1985, p. 15).
(7) Decision 88/376/EEC, Euratom of the Council of 24 June 1988 on the Community System of Clean Resources (OJ L 185 of 15.7.1988, p. 24).
(8) Decision 94/728/EC, Euratom of the Council of 31 October 1994 on the System of Clean Resources of the European Communities (OJ L 293 of 12.11.1994, p. 9).
(9) Decision 2000/597/EC, Euratom of the Council of 29 September 2000 on the System of Clean Resources of the European Communities (OJ L 253 of 7.10.2000, p. 42).

Annex
CORRESPONDANCE TABLE

LIST OF LIES