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
Please note
This page contains a limited version of this dossier in the EU Monitor.
Contents
official title
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| Legal instrument | Regulation |
|---|---|
| Number legal act | Regulation 2021/769 |
| Original proposal | COM(2018)328  |
| CELEX number i | 32021R0769 |
| Document | 30-04-2021; Date of adoption |
|---|---|
| Publication in Official Journal | 11-05-2021; OJ L 165 p. 9-14 |
| Effect | 01-01-2021; Entry into force See Art 2 And 32020D2053 01-01-2021; Application See Art 2 |
| End of validity | 31-12-9999 |
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... |
More
This text has been adopted from EUR-Lex.
This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.
This page is also available in a full version containing the legal context, de Europese rechtsgrond, other dossiers related to the dossier at hand and the related cases of the European Court of Justice.
The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.
The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals developments in your chosen topics of interest. Apologies to unregistered users, we can no longer add new users.This service will discontinue in the near future.