Decision 2014/335 - 2014/335/EU, Euratom: Council Decision of 26 May 2014 on the system of own resources of the EU

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1.

Current status

This decision has been published on June  7, 2014 and entered into force on January  1, 2014.

2.

Key information

official title

2014/335/EU, Euratom: Council Decision of 26 May 2014 on the system of own resources of the European Union
 
Legal instrument Decision
Number legal act Decision 2014/335
Original proposal COM(2011)739 EN
CELEX number i 32014D0335

3.

Key dates

Document 26-05-2014
Publication in Official Journal 07-06-2014; OJ L 168 p. 105-111
Effect 01-01-2014; Application See Art 11
01-10-2016; Entry into force See Art 11
End of validity 31-12-9999; Partial end of validity See 32020D2053 Art. 11.1
Notification 26-09-2016

4.

Legislative text

7.6.2014   

EN

Official Journal of the European Union

L 168/105

 

COUNCIL DECISION

of 26 May 2014

on the system of own resources of the European Union

(2014/335/EU, Euratom)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular the third paragraph of Article 311 thereof,

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,

After transmission of the draft legislative act to the national Parliaments,

Having regard to the opinion of the European Parliament,

Acting in accordance with a special legislative procedure,

Whereas:

 

(1)

The own resources system of the Union must ensure adequate resources for the orderly development of the policies of the Union, subject to the need for strict budgetary discipline. The development of the own resources system can and should also contribute to wider budgetary consolidation efforts undertaken in Member States and participate, to the greatest extent possible, in the development of the policies of the Union.

 

(2)

This Decision should enter into force only once it has been approved by all Member States in accordance with their respective constitutional requirements, thus fully respecting national sovereignty.

 

(3)

The European Council of 7 and 8 February 2013 concluded, inter alia, that the own resources arrangements should be guided by the overall objectives of simplicity, transparency and equity. Those arrangements should therefore ensure, in line with the relevant conclusions of the 1984 Fontainebleau European Council, that no Member State sustain a budgetary burden which is excessive in relation to its relative prosperity. It is therefore appropriate to introduce provisions covering specific Member States.

 

(4)

The European Council of 7 and 8 February 2013 concluded that Germany, the Netherlands and Sweden are to benefit from reduced call rates for the own resource based on value added tax (VAT) for the period 2014-2020 only. It also concluded that Denmark, the Netherlands and Sweden are to benefit from gross reductions in their annual contributions based on gross national income (GNI) for the period 2014-2020 only and that Austria is to benefit from gross reductions in its annual GNI-based contributions for the period 2014-2016 only. The European Council of 7 and 8 February 2013 concluded that the existing correction mechanism in favour of the United Kingdom is to continue to apply.

 

(5)

The European Council of 7 and 8 February 2013 concluded that the system for collection of traditional own resources is to remain unchanged. However, from 1 January 2014, Member States are to retain, by way of collection costs, 20 % of the amounts collected by them.

 

(6)

In order to ensure strict budgetary discipline, and taking into account the Commission Communication of 16 April 2010 on the adaptation of the ceiling of own resources and of the ceiling for appropriations for commitments following the decision to apply FISIM for own resources purposes, the ceiling of own resources should be equal to 1,23 % of the sum of the Member States' GNIs at market prices for appropriations for payments and the ceiling of 1,29 % of the sum of the Member States' GNIs should be set for appropriations for commitments. Those ceilings are based on ESA 95 including financial intermediation services indirectly measured (FISIM) as the data based on the revised European System of Accounts set up by Regulation (EU) No 549/2013 of the European Parliament and of the Council (1) (‘ESA 2010’) has not been available at the time of the adoption of this Decision. In order to maintain unchanged the amount of financial resources put at the disposal of the Union, it...


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This text has been adopted from EUR-Lex.

5.

Original proposal

 

6.

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