Considerations on COM(2018)328 - Amendment of Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from VAT

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dossier COM(2018)328 - Amendment of Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources ...
document COM(2018)328 EN
date April 30, 2021
 
table>(1)The own resource based on value added tax (VAT), which was established by Council Decision (EU, Euratom) 2020/2053 (3) (the ‘VAT-based own resource’) should be made available to the Union on the best possible conditions. Accordingly, rules should be laid down for Member States to make that own resource available to the Union budget.
(2)For the sake of simplicity and transparency, and in order to reduce administrative burden, the VAT-based own resource should be calculated on the basis of a definitive multi-annual weighted average rate. The arrangements for determining the base for the VAT-based own resource should be established in a uniform manner, starting from receipts that were actually collected in a given calendar year, which should be the sole definitive method for determining the base for the VAT-based own resource.

(3)The definitive weighted average rate of VAT for the financial year 2016 in each Member State should be used as the definitive multi-annual weighted average rate.

(4)A reliable and rapid review procedure should be established in order to resolve possible disputes that may arise between a Member State and the Commission concerning the amount of any corrections to the statements of the base for the VAT-based own resource, thereby avoiding time-consuming and costly infringement proceedings before the Court of Justice of the European Union.

(5)In order to ensure uniform conditions for the implementation of Council Regulation (EEC, Euratom) No 1553/89 (4), implementing powers should be conferred on the Commission as regards further specifying the procedure for the review of corrections to the statements of the base for the VAT-based own resource and as regards the solutions and related modifications proposed by Member States in order to determine certain amounts to be taken into account for the purpose of calculating the total amount of net VAT receipts. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council (5).

(6)Regulation (EEC, Euratom) No 1553/89 should therefore be amended accordingly.

(7)For reasons of consistency, this Regulation should enter into force on the same day as Decision (EU, Euratom) 2020/2053 and should apply from the same date of application as that Decision, that is, from 1 January 2021. However, the amendments set out in this Regulation to Regulation (EEC, Euratom) No 1553/89 should not apply to the production or correction of statements of the base for the VAT-based own resource for financial years before 2021,