Decision 2007/436 - 2007/436/EC, Euratom: Council Decision of 7 June 2007 on the system of the EC’ own resources - Main contents
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official title
2007/436/EC,Euratom: Council Decision of 7 June 2007 on the system of the European Communities’ own resources| Legal instrument | Decision |
|---|---|
| Number legal act | Decision 2007/436 |
| Original proposal | COM(2006)99  |
| CELEX number i | 32007D0436 |
| Document | 07-06-2007 |
|---|---|
| Publication in Official Journal | 23-06-2007; OJ L 163 p. 17-21 |
| Effect | 01-01-1001; Entry into force See Art 11 01-01-2007; Takes effect See Art 11 |
| End of validity | 31-12-9999 |
23.6.2007 |
EN |
Official Journal of the European Union |
L 163/17 |
COUNCIL DECISION
of 7 June 2007
on the system of the European Communities’ own resources
(2007/436/EC, Euratom)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 269 thereof,
Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 173 thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament (1),
Having regard to the opinion of the Court of Auditors (2),
Having regard to the opinion of the European Economic and Social Committee (3),
Whereas:
(1) |
The European Council meeting in Brussels on 15 and 16 December 2005 concluded, inter alia, that the own resources arrangements should be guided by the overall objective of equity. Those arrangements should therefore ensure, in line with the relevant conclusions of the 1984 Fontainebleau European Council, that no Member State sustains a budgetary burden which is excessive in relation to its relative prosperity. It is therefore appropriate to introduce provisions covering specific Member States. |
(2) |
The Communities’ own resources system must ensure adequate resources for the orderly development of the Communities’ policies, subject to the need for strict budgetary discipline. |
(3) |
For the purposes of this Decision, gross national income (GNI) should be defined as annual GNI at market prices as provided by the Commission in application of the European system of national and regional accounts in the Community (hereinafter referred to as the ESA 95) in accordance with Council Regulation (EC) No 2223/96 (4). |
(4) |
In view of the changeover from ESA 79 to ESA 95 for budgetary and own resources purposes, and in order to maintain unchanged the amount of financial resources put at the disposal of the Communities the Commission recalculated, in accordance with Article 3(1) and 3(2) of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources (5), the ceiling of own resources and the ceiling for appropriations for commitments, expressed to two decimal places, on the basis of the formula in that Article. The Commission communicated the new ceilings to the Council and the European Parliament on 28 December 2001. The ceiling of own resources was set at 1,24 % of the total GNIs of the Member States at market prices and a ceiling of 1,31 % of the total GNIs of the Member States was set for appropriations for commitments. The European Council of 15 and 16 December 2005 concluded that these ceilings should be maintained at their current levels. |
(5) |
In order to maintain unchanged the amount of financial resources put at the disposal of the Communities, it is appropriate to adapt those ceilings expressed in per cent of GNI in case of modifications to the ESA 95 which entail a significant change in the level of GNI. |
(6) |
Following the implementation in European Union law of the agreements concluded during the Uruguay round of multilateral trade negotiations there is no longer any material difference between agricultural duties and customs duties. It is therefore appropriate to remove this distinction from the field of the general budget of the European Union. |
(7) |
In the interests of transparency and simplicity, the European Council of 15 and 16 December 2005 concluded that the uniform rate of call of the Value Added Tax (VAT) resource shall be fixed at 0,30 %. |
(8) |
The European Council of 15 and 16 December 2005 concluded that Austria, Germany, the Netherlands and Sweden shall benefit from reduced VAT rates of call during the period 2007-2013 and that the Netherlands and... |
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