Considerations on COM(2022)101 - Methods and procedure for making available own resources based on the Emissions Trading System, the Carbon Border Adjustment Mechanism and other measures

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dossier COM(2022)101 - Methods and procedure for making available own resources based on the Emissions Trading System, the Carbon Border Adjustment ...
document COM(2022)101 EN
date March 14, 2022
 
(1) Council Decision (EU, Euratom) 2020/2053 11 , as amended by Council Decision [XXX] 12 , introduces as new own resources the emissions trading system ('Emissions Trading System-based own resource'), established by Directive 2003/87/EC of the European Parliament and of the Council 13 , the Carbon Border Adjustment Mechanism ('Carbon Border Adjustment Mechanism-based own resource'), established by Regulation (EU) [XXX] of the European Parliament and of the Council 14  and a share of residual profits of the largest and most profitable multinational enterprises reallocated to Member States ('reallocated profits-based own resource'), established by [Directive on implementation of the global agreement on re-allocation of taxing rights] 15 . The Emissions Trading System-based own resource, the Carbon Border Adjustment Mechanism-based own resource and the reallocated profits-based own resource (all hereinafter referred to as ‘new own resources’) should also be made available to the Union on the best possible conditions and, accordingly, rules should be laid down for the Member States to make available those own resources to the Commission.

(2) Council Regulation (EU, Euratom) No 609/2014 16 contains provisions on making own resources available to the Commission and on administrative arrangements that are common to other own resources. Similar provisions should be laid down, where appropriate, to new own resources.

(3) Member States should keep at the disposal of the Commission and, where necessary, forward to it the documents and information needed to allow it to exercise the power conferred on it as regards the own resources of the Union. In particular, Member States should ensure the transmission to the Commission of periodical statements of own resources.

(4) The calculation of the applicable rate of the own resource based on gross national income (GNI) should be done after adding the revenue from all the other own resources referred to in Council (EU, Euratom) Decision 2020/2053 from the financial contributions to supplementary research and technological development programmes and from other revenues.

(5) In order to reduce the administrative burden for Member States and the Commission to make available the Emissions Trading System-based own resource, Member States should ensure that a share of the payment, arising from the auctioning of allowances by auction platforms pursuant to Commission Regulation (EU) No 1031/2010 17 , are made available to the Commission through transfers from the clearing systems or settlement systems connected to those platforms.

(6) It needs to be ensured that a share of the revenues from allowances that have not been auctioned are made available to the Commission. Where Member States decide not to auction allowances, the Commission should calculate the corresponding amounts. Those amounts should be called by the Commission and made available by Member States on a monthly basis in the current financial year.

(7) The impact of the solidarity adjustment mechanism needs to be taken into account. For the Emissions Trading System-based own resource, a maximum contribution or a minimum contribution may apply to Member States. The relevant positive or negative impact should be included in the amounts called by the Commission and made available by Member States on a monthly basis.

(8) In order to take into account the implementation cycle of the Carbon Border Adjustment Mechanism, the Carbon Border Adjustment Mechanism-based own resource should be made available annually by entering in February of the second year following the current year the amounts due in the account opened for this purpose pursuant to Regulation (EU, Euratom) No 609/2014.

(9) The reallocated profits-based own resource should be made available monthly in the year following the year in which each Member State sent its annual statement of the amounts of residual profits reallocated to them, as declared by the multinational enterprises in scope of the [Directive on implementation of the global agreement on re-allocation of taxing rights.]

(10) The procedure for calculating interest should ensure in particular that own resources are made available in a timely manner and in full. Member States should pay interest in the event of delays in entering the own resources into the accounts. In accordance with the principle of sound financial management, care should be taken that the cost of recovery of interest due on own resources made available belatedly does not exceed the amount of the interest payable.

(11) In order to allow for the interruption of the period for which interest accrues, in the case of a disagreement between the Members States and the Commission as regards corrections and adjustments for the Carbon Border Adjustment Mechanism-based own resource and reallocated profits-based own resource, provisions should also be introduced to reflect the current practice of payments under reservation concerning amounts of own resources due to the budget of the Union, which opens the possibility for the Member States to initiate an action for unjust enrichment against the Commission in accordance with Article 268 and Article 340(2) TFEU. A payment made under reservation should however remain exceptional. The case-law of the Court of Justice of the European Union on Articles 258 to 260 TFEU remains fully applicable.  

(12) In the case of a disagreement between Member States and the Commission as regards corrections and adjustments for the Carbon Border Adjustment Mechanism-based own resource and reallocated profits-based own resource, a review procedure should be introduced to improve transparency and ensure an efficient dispute settlement. 

(13) In order to facilitate proper application of the financial rules relating to own resources it is necessary to include provisions ensuring close collaboration between Member States and the Commission through the relevant committee.

(14) In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission as regards establishing forms for own resources’ statements. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council 18 .

(15) The advisory procedure should be used for the adoption of implementing acts establishing forms for the own resources’ statements given the technical nature of those acts.

(16) For reasons of consistency, this Regulation should enter into force on the same day as Council Decision 20xx/xxxx/EU, Euratom and should apply from 1 January 2023. Article 2(3), Article 5(5) and Articles 9, 15 and 16 should 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,