Progress: Procedure completed
| Role | Committee | Rapporteur | Shadows |
|---|---|---|---|
| Lead | BUDG |
LEWANDOWSKI Janusz ( PPE),
DEPREZ Gérard ( ALDE)
|
|
| Committee Opinion | CONT |
Lead committee dossier:
Legal Basis:
Euratom Treaty A 106a-pa, TFEU 322-p2
Legal Basis:
Euratom Treaty A 106a-pa, TFEU 322-p2Events
PURPOSE: to amend Regulation (EC, Euratom) n° 1150/2000 on the system of the European Communities' own resources.
NON LEGISLATIVE ACT: Council Regulation n° 1377/2014 amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities' own resources.
CONTENT : the Regulation amends the existing rules to give Member States the possibility, under specific circumstances, of making available after the current deadline the amounts of own resources resulting from the value added tax (VAT) and gross national income (GNI) balances and adjustments.
By virtue of the provision amending Regulation (EC, Euratom) No 1150/2000, Member States may, under specific circumstances, make available the amounts resulting from VAT and GNI balances and adjustments, where these amounts are exceptionally high, at any moment between the first working day of December of the current year and the first working day of September of the following year.
Member States have to inform the Commission before the first working day of December of their decision, and of the date (or dates) for the payment of their amounts due. Any delay in Member States' making available of these resources gives rise to interest under the conditions set out in Regulation (EC, Euratom) No 1150/2000.
The Regulation shall apply for the first time to amounts to be entered into the accounts referred to in Regulation (EC, Euratom) No 1150/2000 after 30 November 2014.
ENTRY INTO FORCE: 24.12.2014.
The European Parliament adopted by 566 votes to 73, with 66 abstentions, a legislative resolution on the proposal for a Council regulation amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities' own resources.
It is recalled that the exceptionally high amounts of 2014 adjustments in the VAT- and GNI-based own resources , may represent a high financial burden for certain Member States.
Parliament emphasized that the Commission proposal is part of a wider negotiation package including the 2014 amending budgets and 2015 Budget.
In this context, Parliament approved the proposal as amended :
According to the proposal, Members States may only apply the provisions of the amended Regulation if they have informed the Commission before the first working day of December of their decision, and of the date or dates of entry of the amount of the adjustments in the account referred to in this Regulation. Members specified that the Commission shall notify the European Parliament and the Council of any such decision, including the concerned Member States, the number of instalments, the amount of each instalment and the dates of entry in the accounts. As regards the operations which constitute modifications to revenue in respect of the financial year in which they occur, the Commission shall report to the European Parliament and the Council on the modifications of revenue under this Regulation.
In its legislative resolution, Parliament deplored that the issue of the deferral of national contributions adjustments took precedence, within the Council, over finding a negotiating position on the 2014 and 2015 budgetary negotiations. Moreover, it is also concerned by the proposed larger discretion left to Member States as to the timing of their additional contributions resulting from GNI adjustments to the Union budget. Members stressed that this creates a precedent that could have an impact on the Commission's treasury and the credibility of the Union's budget.
Parliament also stressed the fact that this proposal makes the Own Resources system even more complex and is aimed at amending legislation that will soon be replaced, retroactively, by already agreed pieces of legislation. It underlined, against this background, the crucial role of the High Level Group on Own Resources in delivering proposals for overcoming the deficiencies of the current system.
The Committee on Budgets adopted (Parliament’s consultation) the report by Gérard DEPREZ (ALDE, BE) and Janusz LEWANDOWSKI (EPP, PL) on the proposal for a Council regulation amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities' own resources.
In its motion for a legislative resolution, the committee underlined that this proposal to amend Regulation (EC, Euratom) No 1150/2000 finds its origin in the one-off consequences of the application of that Regulation for certain Member States. It appeared that a number of Member States underpaid their due contributions to the Union budget over a number of years, while others overpaid theirs.
Certain Member States which had benefited from past underestimation of their GNI expressed their reluctance to pay by the legal deadline the additional amounts due.
In accordance with the on-going legislative revision, seven Member States decided not to enter in the EU account their respective GNI and VAT balances on the first working day of December 2014 .
Members deplored that the issue of the deferral of national contributions adjustments took precedence, within the Council, over finding a negotiating position on the 2014 and 2015 budgetary negotiations, which was only established on the final day of the 21-day conciliation period provided for in Article 314 TFEU and contributed to the failure of the Conciliation Committee to reach an agreement.
The Committee on Budgets was concerned by the proposed larger discretion left to Member States as to the timing of their additional contributions resulting from GNI adjustments to the Union budget. According to Members, this has created a precedent that could have an impact on the Commission's treasury, the timing of payments to the beneficiaries of the Union budget and, ultimately, the credibility of the Union's budget.
Members stressed the fact that this proposal makes the Own Resources system even more complex and is aimed at amending legislation that will soon be replaced, retroactively, by already agreed pieces of legislation. In this regard, they highlighted the crucial role of the High Level Group on Own Resources in delivering proposals for overcoming the deficiencies of the current system.
The committee acknowledged nevertheless the exceptionally high amounts of 2014 adjustments in the VAT- and GNI-based own resources, which may represent a high financial burden for certain Member States. In this context, it recommended that the European Parliament approve the proposal as amended :
According to the proposal, Members States may only apply the provisions of the amended Regulation if they have informed the Commission before the first working day of December of their decision, and of the date or dates of entry of the amount of the adjustments in the account referred to in this Regulation. Members specified that the Commission shall notify the European Parliament and the Council of any such decision, including the concerned Member States, the number of instalments, the amount of each instalment and the dates of entry in the accounts. As regards the operations which constitute modifications to revenue in respect of the financial year in which they occur, the Commission shall report to the European Parliament and the Council on the modifications of revenue under this Regulation.
Opinion No 7/2014 of the COURT OF AUDITORS
The Court takes note of the Commission's proposal amending Regulation (EC, Euratom) No 1150/2000 to allow deferred payments of VAT and GNI balances and adjustments in case of exceptional circumstances. While this proposed amendment does not tackle the issue of Member States' budgetary uncertainty which remains a risk in the current system of own resources, the Court acknowledges that the VAT and GNI balances and adjustments may result in exceptionally large amounts, as occurred in 2014.
It draws attention, however, to the fact that this provision may increase the complexity of the system of own resources and the Member States' budgetary uncertainty . The Court therefore considers that this proposal should be completed to address the observations raised by the Court in the context of the entry into force of the new Regulation (EU, Euratom) No 609/2014. The amended Regulation should thus set a common pre-determined schedule for these deferred payments in order to limit uncertainty in respect of the dates, the number of instalments and the amounts.
PURPOSE: to amend Regulation (EC, Euratom) No 1150/2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities' own resources.
PROPOSED ACT: Council Regulation.
ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.
BACKGROUND: pursuant to Regulation (EC, Euratom) No 1150/2000 , the Commission should calculate and inform Member States of adjustments to the own resources referred to in Council Decision 2007/436/EC, Euratom - VAT resources and the Gross National Income (GNI) based own resource -, in time for them to enter these adjustments in the Commission’s account on the first working day of December.
These adjustments vary from year to year. Under exceptional circumstances these adjustments may result in very high amounts which may exceed substantially, as regards some Member States, two monthly twelfths to be made available as VAT resources and the additional resource, and in total, for all Member States, half of aggregate monthly twelfths.
For some Member States the obligation to make available such high amounts may represent a high financial burden which may cause a severe fiscal strain on the country, particularly towards the end of the year.
According to the current rules in Regulation (EC, Euratom) No 1150/2000, these adjustments have to be made available on the first working day of December. There is no discretion to agree on a later date.
CONTENT: the proposal aims to amend Regulation (EC, Euratom) No 1150/2000 in order to provide Member States with the possibility to make available the amount resulting from these adjustments (the VAT and GNI balances) at any moment between the first working day of December and the first working day of September of the following year in the following cases: excess of the individual threshold and or excess of the general threshold.
According to the proposal :
any Member State which decides to apply this option should inform the Commission well in advance of the first working day of December of the date or dates of making available the adjustments, in order to allow an efficient management of the Union’s cash requirements; any delay in making available those adjustments on the date or dates communicated to the Commission should give rise to interest under the conditions of Article 11 of Regulation (EC, Euratom) No 1150/2000.
This option should be applicable for the first time for adjustments which, pursuant to Regulation (EC, Euratom) No 1150/2000, would have to be entered in the Commission’s accounts on the first working day of December 2014.
Regulation (EC, Euratom) No 1150/2000 will be retroactively repealed by Regulation (EU, Euratom) No 609/2014 . Therefore, the amendments made by this proposal would need to be taken into due consideration in the context of the proposal to amend Regulation (EU, Euratom) No 609/2014, which the Commission has committed to present by the end of March 2015.
Documents
- Commission response to text adopted in plenary: SP(2015)65
- Final act published in Official Journal: Regulation 2014/1377
- Final act published in Official Journal: OJ L 367 23.12.2014, p. 0016
- Results of vote in Parliament: Results of vote in Parliament
- Decision by Parliament: T8-0097/2014
- Debate in Parliament: Debate in Parliament
- Committee report tabled for plenary, 1st reading/single reading: A8-0066/2014
- Amendments tabled in committee: PE544.333
- Committee draft report: PE544.206
- Court of Auditors: opinion, report: OJ C 459 19.12.2014, p. 0001
- Court of Auditors: opinion, report: N8-0009/2015
- Legislative proposal published: COM(2014)0704
- Legislative proposal published: EUR-Lex
- Court of Auditors: opinion, report: OJ C 459 19.12.2014, p. 0001 N8-0009/2015
- Committee draft report: PE544.206
- Amendments tabled in committee: PE544.333
- Commission response to text adopted in plenary: SP(2015)65
Activities
- Jonathan ARNOTT
Plenary Speeches (2)
- Zigmantas BALČYTIS
Plenary Speeches (2)
- Gérard DEPREZ
Plenary Speeches (2)
- 2016/11/22 Budgets 2014 and 2015 (debate) FR
- 2016/11/22 Budgets 2014 and 2015 (debate) FR
- Pablo ECHENIQUE
Plenary Speeches (2)
- 2016/11/22 Budgets 2014 and 2015 (debate) ES
- 2016/11/22 Budgets 2014 and 2015 (debate) ES
- Giulia MOI
Plenary Speeches (2)
- 2016/11/22 Budgets 2014 and 2015 (debate) IT
- 2016/11/22 Budgets 2014 and 2015 (debate) IT
- Liadh NÍ RIADA
Plenary Speeches (2)
- 2016/11/22 Budgets 2014 and 2015 (debate)
- 2016/11/22 Budgets 2014 and 2015 (debate)
- Eleftherios SYNADINOS
Plenary Speeches (2)
- Daniele VIOTTI
Plenary Speeches (2)
- 2016/11/22 Budgets 2014 and 2015 (debate) IT
- 2016/11/22 Budgets 2014 and 2015 (debate) IT
- Marina ALBIOL GUZMÁN
Plenary Speeches (1)
- Richard ASHWORTH
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate)
- Jean ARTHUIS
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) FR
- Nikolay BAREKOV
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) BG
- José BLANCO LÓPEZ
Plenary Speeches (1)
- Gianluca BUONANNO
Plenary Speeches (1)
- Wim van de CAMP
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) NL
- Nicola CAPUTO
Plenary Speeches (1)
- Salvatore CICU
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) IT
- Alberto CIRIO
Plenary Speeches (1)
- Therese COMODINI CACHIA
Plenary Speeches (1)
- Javier COUSO PERMUY
Plenary Speeches (1)
- Rachida DATI
Plenary Speeches (1)
- Georgios EPITIDEIOS
Plenary Speeches (1)
- José Inácio FARIA
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) PT
- Tania GONZÁLEZ PEÑAS
Plenary Speeches (1)
- Filiz HYUSMENOVA
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) BG
- Pablo IGLESIAS
Plenary Speeches (1)
- Ivan JAKOVČIĆ
Plenary Speeches (1)
- Bernd KÖLMEL
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) DE
- Alain LAMASSOURE
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) FR
- Giovanni LA VIA
Plenary Speeches (1)
- Paloma LÓPEZ BERMEJO
Plenary Speeches (1)
- Vladimír MAŇKA
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) SK
- Ivana MALETIĆ
Plenary Speeches (1)
- Jean-Luc MÉLENCHON
Plenary Speeches (1)
- Marlene MIZZI
Plenary Speeches (1)
- Sophie MONTEL
Plenary Speeches (1)
- József NAGY
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) HU
- Franz OBERMAYR
Plenary Speeches (1)
- Stanisław OŻÓG
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) PL
- Pavel POC
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) CS
- Andrej PLENKOVIĆ
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) HR
- Salvatore Domenico POGLIESE
Plenary Speeches (1)
- Franck PROUST
Plenary Speeches (1)
- Teresa RODRIGUEZ-RUBIO
Plenary Speeches (1)
- Paul RÜBIG
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) DE
- Lola SÁNCHEZ CALDENTEY
Plenary Speeches (1)
- Maria Lidia SENRA RODRÍGUEZ
Plenary Speeches (1)
- Siôn SIMON
Plenary Speeches (1)
- Davor ŠKRLEC
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) HR
- Richard SULÍK
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) SK
- Patricija ŠULIN
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) SL
- Indrek TARAND
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate)
- Claudia ȚAPARDEL
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate)
- Marco VALLI
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate) IT
- Derek VAUGHAN
Plenary Speeches (1)
- 2016/11/22 Budgets 2014 and 2015 (debate)
- Miguel VIEGAS
Plenary Speeches (1)
- Inês Cristina ZUBER
Plenary Speeches (1)
Votes
A8-0066/2014 - Gérard Deprez et Janusz Lewandowski - Vote unique #
S&D
Verts/ALE
ECR
GUE/NGL
EFDD
NI| Amendments | Dossier |
| 15 |
2014/0332(NLE)
2014/12/09
BUDG
15 amendments...
Amendment 10 #
Motion for a resolution Recital D D. Whereas one Member State
Amendment 11 #
Motion for a resolution Recital E E. Whereas the Council
Amendment 12 #
Motion for a resolution Recital F F. Whereas
Amendment 13 #
Motion for a resolution Recital I I. Whereas, for the sake of transparency, a report on the calculations and underlying data for VAT and GNI balance adjustments should be presented to the Parliament every year in the context of the budgetary procedure, allowing sufficient time for consideration, and the Member States' decision as to the dates and level of instalments should be notified to the Parliament;
Amendment 14 #
Motion for a resolution Paragraph 4 4. Is concerned by the proposed larger discretion left to Member States as to the timing of their additional contributions resulting from GNI adjustments to the Union budget; stresses that this
Amendment 15 #
Motion for a resolution Paragraph 4 4.
Amendment 16 #
Motion for a resolution Paragraph 5 5. Underlines the fact that this proposal makes the Own Resources system even more complex and is aimed at amending legislation that will soon be replaced, retroactively, by already agreed pieces of legislation;
Amendment 17 #
Motion for a resolution Paragraph 5 5. Underlines the fact that this proposal makes the Own Resources system even more complex and is aimed at amending legislation that will soon be replaced, retroactively, by already agreed pieces of legislation; stresses, against this background, the crucial role of the High Level Group on Own Resources in delivering proposals for overcoming the deficiencies of the current system; welcomes, furthermore, the recommendations of the European Court of Auditors (ECA) of 6 November 2014 to improve the performance of the EU budget; underlines that the ECA proposals, when adopted, should contribute to a more transparent and more predictable way of financing of the EU budget;
Amendment 3 #
Motion for a resolution Citation 3 a (new) – having regard to the letter from the Committee on Budgetary Control,
Amendment 4 #
Motion for a resolution Recital A A. Whereas in the light of latest statistical revisions agreed by the Member States, it appeared that a number of Member States underpaid their due contributions to the Union budget over a number of years, while others overpaid theirs; whereas these deviations were driven by the major statistical changes notified by Member States;
Amendment 5 #
Motion for a resolution Recital B B. Whereas the rules currently in force, as unanimously agreed within Council, would have resulted in the
Amendment 6 #
Motion for a resolution Recital B B. Whereas the rules currently in force, as unanimously agreed within Council, would have resulted in the
Amendment 7 #
Motion for a resolution Recital C C. Whereas,
Amendment 8 #
Motion for a resolution Recital C C. Whereas
Amendment 9 #
Motion for a resolution Recital D D. Whereas
source: 544.333
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