Law Approving The Decision Of The Council Of The European Union Of May 26, 2014 On The System Of Own Resources Of The European Union (2014/335/eu, Euratom) (1)

Original Language Title: Loi portant assentiment à la Décision du Conseil de l'Union européenne du 26 mai 2014 relative au système des ressources propres de l'Union européenne (2014/335/UE, Euratom) (1)

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2015015194&caller=list&article_lang=F&row_id=100&numero=100&pub_date=2016-02-12&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2016-02-12 Numac: 2015015194 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and COOPERATION to development 14 December 2015. -Law on consent to the Decision of the Council of the European Union of May 26, 2014 on the system of own resources of the European Union (2014/335/EU, Euratom) (1) PHILIPPE, King of the Belgians, to all, present and future, hi.
The House of representatives has adopted and we sanction the following: Article 1. This Act regulates a matter referred to in article 74 of the Constitution.
S. 2. the Council Decision of the European Union of May 26, 2014, on the system of own resources of the European Union (2014/335/EU, Euratom) will release its full and complete effect: promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given in Brussels, December 14, 2015.
PHILIPPE by the King: the Deputy Prime Minister and Minister of Foreign Affairs, D. REYNDERS, Finance Minister, J. VAN OVERTVELDT the Minister of Budget, Ms. S. Wallace sealed with the seal of the State: the Minister of Justice, K. GARG _ Note (1) House of representatives (www.lachambre.be): Documents: complete record 54-1185: 26/10/2015 the Council Decision of May 26, 2014, on the system of own resources of the European Union (2014/335/EU (, Euratom) the Council of the European Union, having regard to the Treaty on the functioning of the European Union, and in particular article 311, third subparagraph, having regard to the Treaty establishing the European Atomic Energy Community, and in particular article 106A, having regard to the proposal of the European Commission, after transmission of the draft legislative act to the national parliaments, having regard to the opinion of the European Parliament, acting in accordance with a special legislative procedure , whereas: (1) the Union's own resources system must ensure adequate resources to ensure the smooth running of the Union's policies, subject to the need for strict budgetary discipline. The development of the system of own resources can and should also contribute to the wider fiscal consolidation efforts undertaken in the Member States and, as far as possible, in the development of the Union's policies.
(2) this decision should enter into force when it has been approved by all States in accordance with their respective constitutional rules, national sovereignty is thus fully respected.
(3) in its meeting of 7 and 8 February 2013, the European Council concluded that the own resources arrangements should be guided by the overall objectives of simplicity, transparency and fairness. As a result, these arrangements should ensure, in accordance with the relevant conclusions of the 1984 Fontainebleau European Council, that no Member State shall bear an excessive budgetary burden with regard to its relative prosperity. Should, therefore, to introduce provisions for certain Member States in particular.
(4) in its meeting of 7 and 8 February 2013, the European Council concluded that the Germany, the Netherlands and the Sweden should benefit from a rate of Appeal reduced the own resource based on added value (VAT) for the period 2014-2020 only tax.
He also indicated that the Denmark, the Netherlands and the Sweden should benefit from gross reductions in their annual contributions based on gross national income (GNI) for the period 2014-2020 only and that the Austria should benefit from a gross reduction in its annual contribution based on GNI for the period 2014-2016 only. At the same occasion, the European Council concluded that the existing mechanism of correction for the United Kingdom should continue to apply.
(5) in its meeting of 7 and 8 February 2013, the European Council concluded that the collection of traditional own resources system should remain unchanged, but that from 1 January 2014 Member States should retain, as collection costs, 20% of the amounts they have received.
(6) in order to ensure strict budgetary discipline and taking into account the communication from the Commission of 16 April 2010 on the adaptation of the ceiling of own resources and the ceiling for appropriations for commitments following the decision to implement the financial intermediation services indirectly measured (FISIM) for the purposes of own resources, the ceiling of own resources should be equal to 1.23% of the sum of the GNI of the Member States at the price of the market for credits for payments and the ceiling for appropriations for commitments should be set at 1.29% of the sum of the GNI of the Member States. These limits are based on the ESA 95 including FISIM because the data based on the European system of accounts revised instituted by Regulation (EU) No. 549/2013 of the European Parliament and Vice-Chair (1) (hereinafter referred to as 'SEC 2010') were not available at the time of the adoption of this decision. Order to maintain unchanged the amount of financial resources put at the disposal of the Union, it is appropriate to adapt these ceilings expressed as a percentage of GNI. These ceilings should be adapted as soon as all Member States have transmitted their data based on SEC 2010. If the changes to the 2010 SEC change substantially the level of GNI, the ceilings of own resources and commitment appropriations should be again adapted.
(7) in its meeting of 7 and 8 February 2013, the European Council requested urges the Council to continue the work on the Commission proposal for a new own resource based on VAT, looking for simplicity and transparency maximum, to reinforce the link with the EU VAT policy and actual VAT receipts to guarantee equality of treatment between taxpayers in all the Member States. The European Council concluded that the new VAT-based own resource could replace the current. It also noted that, on January 22, 2013, the Council adopted the decision of the Council authorising enhanced cooperation in the field of tax on financial transactions (2). He invited the participating Member States to examine whether this tax could provide a basis for a new own resource for the European Union budget. He concluded that it would affect Member States non-participating or the calculation of the correction in favour of the United Kingdom.
(8) in its meeting of 7 and 8 February 2013, the European Council concluded that a Council regulation laying down the implementing measures for the Union's own resources 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 own resources and with regard to which adequate parliamentary control is required, as set out in the treaties, including the procedure of calculation and budgeting of the annual budgetary balance and certain aspects of control and surveillance of the recipes.
(9) for reasons of consistency, continuity and legal certainty, it should be to adopt measures to ensure the transition from the system established by decision 2007/436/EC, Euratom of the Council (3) to the system resulting from this decision.
(10) it is necessary to repeal decision 2007/436/EC, Euratom.
(11) for the purposes of the application of this decision, all amounts are expressed in euros.
(12) the Court of Auditors European and the economic and social Committee European were consulted and have adopted opinions (4).
(13) in order to ensure the transition to the revised system of own resources and to coincide with the fiscal year, it is appropriate that the present decision shall apply from 1 January 2014, has adopted this decision: Article 1 scope this decision establishes the rules for the allocation of own resources of the Union 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 own resources and specific methods for their calculation 1. Constitute own resources entered in the budget of the Union, the recipes from: has) own resources traditional levies, premiums, additional or compensatory amounts, additional items or amounts, the customs tariff rights and other entitlements established or to be established by the institutions of the Union on trade with third countries, of the customs duty on the products covered by the Treaty expired, establishing the European coal and steel, as well as contributions and other duties provided for under the common organisation of the markets in the sugar sector;
(b) without prejudice to paragraph 4, second subparagraph, of the application of a uniform rate valid for all Member States to the harmonised the VAT Base determined in accordance with the rules of the Union. For each Member State, the base to be taken into account for this purpose does not exceed 50% of the gross national income (GNI), as defined in paragraph 7;
(c) without prejudice to paragraph 5, second subparagraph, the application of a uniform rate determined pursuant to the budgetary procedure taking into account all other revenue, the sum of the GNI of all the Member States.
2, moreover, constitute resources

own listed in the budget of the Union revenue deriving from any new taxes which would be established under a common policy, in accordance with the TFEU provided that the procedure referred to in article 311 of the TFEU has been completed his.
3. Member States retained as collection costs, 20% of the amounts referred to in paragraph 1, point (a)).
(4. the uniform rate referred to in paragraph 1, point b), is fixed at 0.30%.
For the period 2014-2020 only, the rate of call of the VAT-based own resource is set at 0.15% for the Germany, the Netherlands and the Sweden.
5. the uniform rate referred to in paragraph 1, point (c)), shall apply to the GNI of each Member State.
For the 2014-2020 period only, the Denmark, the Netherlands and the Sweden benefit from gross reductions in their annual contribution based on GNI respectively amounting to 130 million EUR, EUR 695 million and EUR 185 million. The Austria enjoys a gross reduction in its annual contribution based on GNI amounting to EUR 30 million in 2014, 20 million EUR in 2015 and EUR 10 million in 2016. These amounts are at 2011 prices and are adjusted to current prices by the application of the deflator for the gross domestic product (GDP) for the Union most recent European expressed in euro, as determined by the Commission, which is available at the time of the preparation of the draft budget. These gross reductions shall be granted after the calculation of the correction in favour of the United Kingdom and its financing referred to in articles 4 and 5 of this decision and have no effect 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 rate of call of VAT and GNI shall remain applicable until the entry into force of the new rates.
(7. the GNI referred to in paragraph 1, item c), refers to the annual GNI at market prices, as determined by the Commission in application of the 2010 SEC.
En_cas_de changes the SEC 2010 resulting in substantial changes in GNI referred to in paragraph 1, item c), the Council, acting unanimously on a proposal from the Commission and after consulting the European Parliament, decide when these modifications shall apply for the purposes of this decision.
Article 3 1 own resources ceiling. The total amount of own resources assigned to the Union to cover annual appropriations for payments does not exceed 1.23% of the sum of the GNI of all the Member States.
2. the total amount of annual appropriations for commitments entered in the budget of the Union does not exceed 1.29% of the sum of the GNI of all the Member States.
An orderly relationship is maintained between appropriations for commitments and appropriations for payments in order to guarantee their compatibility and to enable 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 communicated their data based on the 2010 SEC Commission recalculates the ceilings 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 significant changes in the level of GNI, the Commission recalculates the ceilings referred to in paragraphs 1 and 2, such as recalculated pursuant to paragraph 3, 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.
In this formula, 'x' and 'y' are respectively the ceilings recalculated pursuant to paragraph 3.
Article 4 the United Kingdom correction mechanism a correction of budgetary imbalances is granted to the United Kingdom.
This correction is established: a) calculating the difference, in the preceding year, between:-the percentage share of the United Kingdom in the sum of the VAT bases not clipped, and - the percentage share of the United Kingdom in total allocated expenditure;
(b) multiplying the difference thus obtained by total allocated expenditure;
c) by multiplying the result obtained in point b) by 0.66;
((d) subtracting from the result under point c) the effects arising for the United Kingdom of the passage to capped VAT and the payments referred to in article 2, paragraph 1, point c), i.e. the difference between:-what the United Kingdom would have had to pay for the amounts financed by the resources referred to in article 2, paragraph 1, point b) and c), if the uniform VAT rate had been applied to uncapped VAT ((, and - the payments of the United Kingdom in accordance with article 2, paragraph 1, point b) and (c));
((e) subtracting from the result obtained at the point d) the net gains of the United Kingdom resulting from the increase in the percentage of resources referred to in article 2, paragraph 1, point a), retained by Member States to cover collection costs and related;
(f) adjusting the calculation, by reducing total allocated expenditure by total allocated expenditure in Member States which acceded to the EU after 30 April 2004, except for agricultural direct payments and expenditures related to the market and that part of rural development expenditure from the guarantee section of the EAGGF.
Article 5 financing of the correction for the United Kingdom 1 mechanism.
The financial burden of the correction referred to in article 4 is assumed by Member States other than the United Kingdom as follows: a) the distribution of the load is first calculated based on the respective shares of Member States in the payments referred to in article 2, paragraph 1, point c), the United Kingdom being excluded and without taking account of the gross reductions granted to the Denmark GNI-based contributions the Netherlands, the Austria and the Sweden referred to in article 2, paragraph 5;
(b) it is then adjusted so as to limit the financial contribution of the Germany, the Netherlands, the Austria and the Sweden to one quarter of their normal contribution resulting from this calculation.
2. the correction shall be granted to the United Kingdom by a reduction in its payments resulting from the application of article 2, paragraph 1, point c). The financial burden borne by the other Member States shall be added to their payments resulting from the application for each Member State of article 2, paragraph 1, point c).
3. the Commission shall carry out the calculations required for the application of article 2(5), article 4 and this article.
4. If, at the beginning of the fiscal year, the budget has not been adopted, the correction granted to the United Kingdom and the financial burden borne by the other Member States, listed in the last budget finally adopted shall continue to apply.
Article 6 principle of universality the revenue referred to in article 2 are used without distinction to finance all expenditure entered in the annual budget of the Union.
Article 7 postponement of the surplus the possible surplus of the revenues of the Union throughout the actual expenditures in a fiscal year is postponed to the following year.
Article 8 collection and making available of own resources to the Commission 1. The Union's own resources referred to in article 2, paragraph 1, point a), are perceived by the members in accordance with national laws, regulations and administrative, that are, where appropriate, adapted to the requirements of the rules of the Union.
The Commission is conducting a review of the national provisions communicated by the Member States, shall notify the Member States the adjustments it deems necessary to ensure compliance of the said provisions with the rules of the Union and, if necessary, shall report to the budgetary authority.
2. Member States put the resources provided for in article 2, paragraph 1, point a), b) and c) available to the Commission, in accordance with the regulations adopted pursuant to article 322, paragraph 2, TFEU.
Article 9 implementing measures in accordance with the procedure referred to in article 311, fourth paragraph, TFEU, the Council lays down implementing measures concerning the following of the own resources system: a) the procedure for calculation and budgeting of the annual budgetary balance, in accordance with article 7;
(b) the provisions and terms of control and monitoring of the own resources referred to in article 2, including requirements for information.
Article 10 final and transitional provisions 1. Subject to paragraph 2, decision 2007/436/EC, Euratom is hereby repealed.
Any reference to decisions of the Council 70/243 / ECSC, EEC, Euratom (5), 85/257/EEC, Euratom (6), 88/376/EEC, Euratom (7), 94/728/EC, Euratom (8), 2000/597/EC, Euratom (9) or 2007/436/EC, Euratom means as made is to be read in accordance with the correlation table set out in annex to this decision.
2. articles 2, 4 and 5 of decisions 94/728/EC, Euratom, Euratom and 2007/436/EC, Euratom 2000/597/EC shall continue to apply to the calculations and adjustments to revenue from the application of a rate of appeal to the base of VAT determined in a uniform manner and limited between 50% and 55% of the GNP or GNI of each Member State According to the considered, as well as the calculation of the correction of budgetary imbalances granted to the United Kingdom for the years 1995 to 2013.
3. Member States shall continue to retain, as collection costs, 10% of the amounts referred to in article

2, paragraph 1, point a), which ought to be made available before 28 February 2001 by the Member States, in accordance with the applicable rules of the Union.
Member States continue to retain, as collection costs, 25% of the amounts referred to in article 2, paragraph 1, point (a)), which ought to be made available by the Member States between March 1, 2001 and February 28, 2014, in accordance with the applicable rules of the Union.
4. for the purposes of the application of this decision, all amounts are expressed in euros.
Article 11 entry into force this decision shall be notified to the Member States by the Secretary-General of the Council.
The Member States shall notify without delay to the Secretary general of the Council of the completion of the procedures required by their respective constitutional requirements for the adoption of this decision.
This decision shall enter into force the first day of the month following receipt of the last of the notifications referred to in paragraph 2.
It shall apply from 1 January 2014.
Article 12 Publication this decision shall be published in the Official Journal of the European Union.
Done at Brussels, on May 26, 2014.
_ Notes (1) Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 may 2013 on the European system of national and regional accounts in the Union European (OJ L 174, the 26.6.2013, p. 1).
(2) OJ L 22, 25.1.2013, p. 11.
(3) decision 2007/436 / EC, Euratom of the Council of 7 June 2007 on the system of own resources of the European Communities (OJ L 163, 23.6.2007, p. 17).
(4) Notice No. 2/2012 of the Court of Auditors of 20 March 2012 (OJ C 112, the 18.4.2012, p. 1) and the economic and social Committee European March 29, 2012 (OJ C 181, the 21.6.2012, p. 45).
(5) decision 70/243 / ECSC, EEC, Euratom of the Council of 21 April 1970 on the replacement of financial contributions from Member States by own resources to the communities (OJ L 94, 28.4.1970, p. 19).
(6) decision 85/257 / EEC, Euratom of 7 May 1985 on the system of own resources of the communities (OJ L 128, the 14.5.1985, p. 15).
(7) decision 88/376 / EEC, Euratom of 24 June 1988 on the system of own resources of the communities (OJ L 185, 15.7.1988, p. 24).
(8) decision 94/728 / EC, Euratom of the Council of 31 October 1994 on the system of own resources of the European Communities (OJ L 293, 12.11.1994, p. 9).
(9) decision 2000/597 / EC, Euratom of the Council of 29 September 2000 on the system of own resources of the European Communities (OJ L 253, 7.10.2000, p. 42).

Annex table of correspondence Decision 2007/436 / EC, Euratom this decision Article 1 1erArticle Article 2 Article 2 Article 3, paragraph 1 Article 3, paragraph 1 Article 3, paragraph 2 Article 3, paragraph 2 - Article 3, paragraph 3 Article 3, paragraph 3 Article 3, paragraph 4 Article 4, paragraph 1, first subparagraph Article 4, first paragraph Article 4, paragraph 1 (((((((, second subparagraph, points) a to e) Article 4, second paragraph, points) to e) Article 4, paragraph 1, second subparagraph, point f)-Article 4, paragraph 1, second subparagraph, point g) Article 4, second paragraph, point f) Article 4, paragraph 2 - Article 5 Article 5 Article 6 Article 6 Article 7 Article 7 Article 8, paragraph 1, first and second subparagraphs Article 8 , paragraph 1 Article 8, paragraph 1, third subparagraph Article 8(2) Article 8, paragraph 2 - Article 9 Article 9 - Article 10 - Article 10 Article 11 - Article 11 Article 12 Article 12 list of States related States Date Authentication Type of consent effective Date consent local force Germany 26 / 05 / 2014 Notification 28 / 10 / 2015 Austria 26 / 05 / 2014 Notification 13 / 01 / 2015 Belgium 26 / 05 / 2014 Notification 21 / 12 / 2015 Bulgaria 26 / 05 / 2014 reporting 26 / 08 / 2015
Cyprus 26/05/2014 Notification / Croatia 26/05/2014 Notification 20/05/2015 Denmark 26/05/2014 Notification 15/01/2015 Spain 26/05/2014 Notification 09/15/2015 Estonia 26/05/2014 Notification / Finland 26/05/2014 Notification 03/02/2015 FRANCE 26/05/2014 Notification 14/01/2016 Greece 26/05/2014 Notification / Hungary 26/05/2014 Notification 11/08/2015 Ireland 26/05/2014 Notification / Italy 26/05/2014 Notification 27/01/2016 Latvia 26/05/2014 Notification / Lithuania 26/05/2014 Notification 27/08/2015 LUXEMBOURG 26/05/2014 Notification / Malta 26/05/2014 Notification 2015-09-14 Netherlands 26/05/2014 Notification 23/06/2015 Poland 26/05/2014 Notification 30/10/2015 PORTUGAL 26/05/2014 Notification 16/10/2015 Romania 26/05/2014 Notification / UK 26/05/2014 Notification 24/07/2015 Slovakia 26/05/2014 Notification 27/07/2015 Slovenia 26/05/2014 Notification 06/08/2015 Sweden 26/05/2014 Notification 19/03/2015 CZECH REP. 26/05/2014 notification 12/03/2015