Legal provisions of COM(2022)102 - Amendment of Regulation 2021/768 as regards implementing measures for new own resources of the EU - Main contents
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| dossier | COM(2022)102 - Amendment of Regulation 2021/768 as regards implementing measures for new own resources of the EU. |
|---|---|
| document | COM(2022)102  |
| date | March 14, 2022 |
Article 1
(1) Article 2 is amended as follows:
(a)paragraph 1 is replaced by the following:
“1. The own resources referred to in Article 2(1) of Decision (EU, Euratom) 2020/2053 shall be inspected as specified in this Regulation, without prejudice to Regulation (EEC, Euratom) No 1553/89, Regulation (EU) 2019/516 of the European Parliament and of the Council*, Regulation (EU) No 600/2014 of the European Parliament and of the Council** and Directive 2014/65/EU of the European Parliament and of the Council***.
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* Regulation (EU) 2019/516 of the European Parliament and of the Council of 19 March 2019 on the harmonisation of gross national income at market prices and repealing Council Directive 89/130/EEC, Euratom and Council Regulation (EC, Euratom) No 1287/2003 (GNI Regulation) (OJ L 91, 29.3.2019, p. 19).
**Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Regulation (EU) No 648/2012 (OJ L 173 12.6.2014, p. 84).
*** Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (OJ L 173, 12.6.2014, p. 349).”;
(b)the following paragraphs 6a, 6b and 6c are inserted:
“6a. Where control and supervision measures concern the own resource based on the Emissions Trading System referred to in Article 2(1) point (e), of Decision (EU, Euratom) 2020/2053:
(a)the Commission shall have access to all data of the auctioning process required to calculate the Emission Trading System based own resource, including the data referred to the Commission Regulation (EU) No 1031/2010*;
(b)the Commission shall have access to the documentation related to the annual amount of allowances, in respect of which the relevant Member State makes use of any of the following options, with the average weighted price of allowances auctioned on the common auction platform in the year in which those allowances would have been auctioned:
–for transitional free allocation referred to in Article 10c of Directive 2003/87/EC of the European Parliament and of the Council**;
–the possibility of limited cancellation referred to in Article 6(1) of Regulation (EU) 2018/842 of the European Parliament and of the Council***;
–the use of allowances referred to in Article 10d(4) of Directive 2003/87/EC to auctioning for the Modernisation Fund referred to in Article 10d(3) of that Directive.
(c)the Commission may itself carry out on-the-spot inspections. Member States shall facilitate those inspections.
As a review measure, the Commission shall make sure that the calculations referred to in Article 2(1), point (e) of Decision (EU, Euratom) 2020/2053 are based on correct data. That shall include a check of compliance of the underlying data with Regulation (EU) No 1031/2010.
6b. Where control and supervision measures concern the own resource based on Carbon Border Adjustment Mechanism referred to in Article 2(1), point (f), of Decision (EU, Euratom) 2020/2053:
(a)Member States shall conduct the checks and enquiries concerning the calculation and the making available of the own resource in accordance with Regulation (EU) [XXX] of the European Parliament and of the Council****;
(b)the Commission may itself carry out on-the-spot inspections. The agents authorised by the Commission for the purpose of such inspections shall have access to documents as set out for the reviews referred to in paragraph 6a, point (b). Member States shall facilitate those inspections;
The Commission shall have access, in so far as the application of Regulation [XXX] of the European Parliament and of the Council establishing a Carbon Border Adjustment Mechanism so requires, to the supporting documents concerning the making available of the own resources.
During the inspection referred to in the first subparagraph, point (b), of this paragraph, the Commission shall make sure in particular, that the processes and controls put in place by the Member States to verify, and aggregate the amounts are adequate and compliant with Regulation [XXX] of the European Parliament and of the Council establishing a carbon border adjustment mechanism.
The Commission shall make sure that the calculations made to determine the amount of the own resource referred to in Article 2(1), point (f) of Decision (EU, Euratom) 2020/2053 were made correctly. That shall include a check of compliance of the underlying data with Regulation [XXX] of the European Parliament and of the Council establishing a carbon border adjustment mechanism.
6c. Where control and supervision measures concern the own resource based on the share of residual profit of multinational enterprises reallocated to Member States referred to in Article 2(1), point (g), of Decision (EU, Euratom) 2020/2053:
(a)the Commission shall have access to the supporting documentation used by the Member States concerning the establishment and the making available of the own resource;
(b)the Commission’s verifications shall be carried out together with the competent authorities of the Member State concerned.
During those verifications, the Commission shall make sure that the calculations for the own resource referred to in Article 2(1), point (g) of Decision (EU, Euratom) 2020/2053 were performed correctly. That shall include a check of compliance of the underlying data with the reallocation of a share of residual profit of multinational enterprises allocated to Member States.
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* Commission Regulation (EU) No 1031/2010 of 12 November 2010 on the timing, administration and other aspects of auctioning of greenhouse gas emission allowances pursuant to Directive 2003/87/EC of the European Parliament and of the Council establishing a system for greenhouse gas emission allowances trading within the Union (OJ L 302 18.11.2010, p. 1).
**Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32).
***Regulation (EU) 2018/842 of the European Parliament and of the Council of 30 May 2018 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement and amending Regulation (EU) No 525/2013 (OJ L 156, 19.6.2018, p. 26).
****Regulation (EU) [XXX] of the European Parliament and of the Council on the carbon border adjustment mechanism.”;
(c)paragraph 7 is replaced by the following:
“7. The control, supervision and review measures referred to in this Article shall be without prejudice to the following:
(a)the inspections carried out by Member States in accordance with their national laws, regulations or administrative provisions;
(b)the measures provided for in Articles 287 and 319 of the Treaty on the Functioning of the European Union (TFEU);
(c)the measures provided for in Article 325 TFEU and as further specified in relevant Union measures;
(d)the inspection arrangements made pursuant to Article 322(1),point (b), TFEU;
(e)Articles 53 and 79 of Directive 2014/65/EU;
(f)the obligations in Regulation (EU) No 600/2014 with regard to regulatory technical standards on transparency requirements for trading venues and investment firms in respect of bonds, structured finance products, emission allowances and derivatives;
(g)Articles 14 and 15 of Directive 2003/87/EC;
(h)Regulation (EU) No 596/2014 of the European Parliament and of the Council*;
(i)Regulation (EU) No 648/2012 of the European Parliament and of the Council**;
(j)Regulation (EU) No 909/2014 of the European Parliament and of the Council***.
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* Regulation (EU) No 596/2014 of the European Parliament and of the Council of 16 April 2014 on market abuse (market abuse regulation) and repealing Directive 2003/6/EC of the European Parliament and of the Council and Commission Directives 2003/124/EC, 2003/125/EC and 2004/72/EC (OJ L 173 12.6.2014, p. 1).
**Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories (OJ L 201, 27.7.2012, p. 1).
***Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014 on improving securities settlement in the European Union and on central securities depositories and amending Directives 98/26/EC and 2014/65/EU and Regulation (EU) No 236/2012 (OJ L 257, 28.8.2014, p. 1).”;
(d)paragraph 8 is replaced by the following:
“8. For the purposes of the control and supervision measures under paragraphs 3 to 6c, the Commission may request the Member States to send relevant documents or reports relating to the systems used to collect own resources or to make such documents or reports available to the Commission.”;
(2) in Article 4(6), the second subparagraph is replaced by the following:
“The results and observations referred to in the first subparagraph, together with the summary report prepared in connection with controls on the own resources referred to in Article 2(1), points (b), (c) (f) and (g) of Decision (EU, Euratom 2020/2053), shall be brought to the attention of all Member States.”.
Article 2
However, Article 6c shall apply from the date of application of the [Directive on implementation of the global agreement on re-allocation of taxing rights] or the day of the entry into force and effect of the Multilateral Convention, whichever is the later.
This Regulation shall be binding in its entirety and directly applicable in all Member States.