Regulation 2021/769 - Amendment of Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from VAT - Main contents
11.5.2021 |
EN |
Official Journal of the European Union |
L 165/9 |
COUNCIL REGULATION (EU, Euratom) 2021/769
of 30 April 2021
amending Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from value added tax
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 322(2),
Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,
Having regard to the proposal from the European Commission,
Having regard to the opinion of the European Parliament (1),
Having regard to the opinion of the European Court of Auditors (2),
Whereas:
(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, |
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EEC, Euratom) No 1553/89 is amended as follows:
(1) |
before Article 1, the words ‘Title I General provisions’ are deleted; |
(2) |
Article 1 is replaced by the following: ‘Article 1 The VAT-based own resource shall be calculated by applying the uniform call rate under point (b) of Article 2(1) of Decision (EU, Euratom) 2020/2053 (*1) to the base determined in accordance with this Regulation. (*1) Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1).’;" |
(3) |
before Article 2, the words ‘Title II Scope’ are deleted; |
(4) |
Article 2 is replaced by the following: ‘Article 2 The VAT-based own resource shall be calculated on the basis of the taxable transactions referred to in Article 2 of Council Directive 2006/112/EC (*2). (*2) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).’;" |
(5) |
before Article 3, the words ‘Title III Method of calculation’ are deleted; |
(6) |
Articles 3 and 4 are replaced by the following: ‘Article 3
That definitive multi-annual weighted average rate shall be expressed as a percentage, applying the method set out in Article 4.
Article 4
(*3) Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39).’;" |
(7) |
Articles 5 and 6 are deleted; |
(8) |
before Article 7, the words ‘Title IV Provisions relating to accounting and making available of own resources’ are deleted; |
(9) |
Articles 7, 8 and 9 are replaced by the following: ‘Article 7
Article 8 By 15 April of each year, for budgetary purposes, Member States shall send to the Commission an estimate of the base for the VAT-based own resource for the following financial year. Article 9
If the Member State concerned and the Commission do not agree on a correction, the Commission shall inform that Member State in a letter about the necessary correction. That letter shall constitute “measures” as referred to in point (c) of Article 12(2) of Regulation (EU, Euratom) No 609/2014. 1a. The Member State concerned may request the Commission to review the correction communicated in the letter referred to in the second subparagraph of paragraph 1 of this Article within two months from the day of the receipt of that letter. The review shall be concluded with a decision to be adopted by the Commission at the latest three months from the day of receipt of the Member State’s request. Where the Commission’s decision reviews the amounts in full or partially corresponding to the correction communicated in the letter referred to in the second subparagraph of paragraph 1 of this Article, the Member State shall make available the corresponding amount. Neither the Member State’s request to review the correction nor an action for annulment against the Commission’s decision shall affect the Member State’s obligation to make available the amount corresponding to the correction. All corrections to the statements referred to in Article 7(1) shall be incorporated in aggregate statements, which shall amend the previous statements for the financial years concerned. 1b. The Commission may adopt implementing acts further specifying the procedure for the review referred to in paragraph 1a. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 13(3).
(*4) Council Regulation (EU, Euratom) 2021/768 of 30 April 2021 laying down implementing measures for the system of own resources of the European Union and repealing Regulation (EU, Euratom) No 608/2014 (OJ L 165, .........., p. 1).’;" |
(10) |
before Article 10, the words ‘Title V Provisions relating to control’ are deleted; |
(11) |
Articles 10 to 13 are replaced by the following: ‘Article 10
By 31 May of the same year, the Commission shall send to the other Member States the information referred to in the first subparagraph of this paragraph that it has received from a Member State.
Article 11
Article 12
The Commission shall submit that report to the European Parliament and the Council for the first time by 31 December 2025. Article 13
(*5) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).’;" |
(12) |
after Article 13, the following Article is inserted: ‘Article 13a
|
(13) |
before Article 14, the words ‘Title VI Final provisions’ are deleted. |
Article 2
This Regulation shall enter into force on the date of entry into force of Decision (EU, Euratom) 2020/2053.
It shall apply from 1 January 2021.
However, Article 1 shall not apply to the production or correction of statements of the base for the VAT-based own resource for financial years before 2021.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 30 April 2021.
For the Council
The President
-
A.P. ZACARIAS
-
Opinion of 25 March 2021 (not yet published in the Official Journal).
-
Opinion of 8 December 2020 (not yet published in the Official Journal).
-
Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1).
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Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, p. 9).
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Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).
This summary has been adopted from EUR-Lex.