Council Regulation (EU, Euratom) 2022/615 of 5 April 2022 amending Regulation (EU, Euratom) No 609/2014 in order to enhance predictability for Member States and to clarify procedures for dispute resolution when making available the traditional, VAT and GNI based own resources

‘1 In accordance with the procedure laid down in Articles 10, 10a and 10b, each Member State shall credit own resources to an account voluntarily chosen among the following: (a) an account opened in the name of the Commission with the Member State’s treasury; (b) an account opened in the name of the Commission with the national central bank; or (c) a central account opened for this purpose by the Commission in the public financial institution of its choice. Subject to the application of negative interest as referred to in the third and fourth subparagraph, as applicable, that account may only be debited upon instruction by the Commission. The accounts referred to in the first subparagraph, points (a) and (b), shall be kept in national currency and shall be free of any charge or interest. Where negative interest is applied to those accounts, the Member State concerned shall credit the account with an amount corresponding to the negative interest applied, at the latest on the first working day of the second month following the application of negative interest. Member States shall credit the account referred in the first subparagraph, point (c), with amounts in their national currency. Where negative interest is applied to the central account, the Member State concerned shall credit the central account with an amount corresponding to its share of own resources that is credited to this account, at the latest on the first working day of the second month following the application of negative interest. The Commission shall carry out its operations of cash management on the accounts referred to in the first subparagraph in accordance with the Article 14(4), first subparagraph. The Commission shall produce a detailed cost-benefit analysis of the use of the account referred to in the first subparagraph, point (c), without undue delay and shall report to the Council on implementation of the central account within 3 years of the entry into force of this Regulation.’;

‘2a Each month, the Commission shall transmit by electronic means to Member States a forecast of the cash resource requirements for the following 4 months.’;

1 The VAT-based own resource and the GNI-based own resource, taking into account the effect on those resources of the gross reduction granted to Denmark, Germany, the Netherlands, Austria and Sweden, shall be credited on the first working day of each month. The amounts to be credited shall be one-twelfth of the relevant totals in the budget, converted into national currencies at the rates of exchange of the last day of quotation of the calendar year preceding the budget year, as published in the Official Journal of the European Union, C series.

2 For the specific needs of paying the expenditure of the European Agricultural Guarantee Fund pursuant to Regulation (EU) No 1307/2013 of the European Parliament and of the Council and subsequent relevant Union legislation, and depending on the Union’s cash position, the Commission may invite Member States to bring forward, by up to 2 months in the first quarter of the financial year, the entry of one-twelfth, or a fraction thereof, of the amounts in the budget for the VAT-based own resource and the GNI-based own resource, taking into account the effect on those resources of the gross reduction granted to Denmark, Germany, the Netherlands, Austria and Sweden. Subject to the third subparagraph, for the specific needs of paying expenditure of the European Structural and Investment Funds pursuant to Regulation (EU) No 1303/2013 of the European Parliament and of the Council and subsequent relevant Union legislation, and depending on the Union’s cash position, the Commission may invite Member States to bring forward, in the first 6 months of the financial year, the entry of up to an additional half of one-twelfth of the amounts in the budget for the VAT-based own resource and the GNI-based own resource, taking into account the effect on those resources of the gross reduction granted to Denmark, Germany, the Netherlands, Austria and Sweden. The total amount that the Commission may invite Member States to bring forward in the same month under the first and second subparagraphs shall, in any event, not exceed an amount corresponding to two additional twelfths. After the first 6 months, the monthly entry requested may not exceed one-twelfth of the VAT and GNI-based own resources, while remaining within the limit of the amounts entered in the budget for that purpose. The Commission shall notify the Member States thereof in advance, no later than 2 weeks before an entry requested pursuant to the first and second subparagraphs. The Commission shall inform the Member States well in advance, and no later than 6 weeks before an entry requested pursuant to the second subparagraph, of its intention to request such an entry. Paragraph 4, concerning the amount to be entered in January each year, and paragraph 5, applicable if the budget has not been finally adopted before the beginning of the financial year, shall apply to these advance entries. Member States may, in exceptional and duly justified cases, request an authorisation from the Commission to advance the making available of the VAT and GNI-based own resources, in particular in the context of amending budgets at year’s end, taking into account the effect on these own resources of the gross reduction granted to Denmark, Germany, the Netherlands, Austria and Sweden. Any advance payment shall be preceded by at least 7 working days’ prior notice and its request should be duly justified by the Member State concerned. The Commission shall assess the request taking into account the cash position and liquidity needs of the Commission. Member State may only execute the advanced payment following authorisation by the Commission. Any additional costs linked to the making available in advance of the VAT and GNI-based own resources shall be borne by the Member State requesting it.

3 Any change in the uniform rate of the VAT-based own resource, in the rate of the GNI-based own resource, in the financing of the gross reduction granted to Denmark, Germany, the Netherlands, Austria and Sweden shall require the final adoption of an amending budget and shall give rise to readjustments of the twelfths that have been entered since the beginning of the financial year. These readjustments shall be carried out when the first entry is made following the final adoption of the amending budget if it is adopted before the 16th of the month. Otherwise, those readjustments shall be carried out when the second entry following final adoption is made. By way of derogation from Article 10 of the Financial Regulation, these readjustments shall be entered in the accounts in respect of the financial year of the amending budget in question.

4 Calculation of the twelfths for January of each financial year shall be based on the amounts provided for in the draft budget referred to in Article 314(2), of the Treaty on the Functioning of European Union (TFEU) and shall be converted into national currencies at the rates of exchange of the first day of quotation following 15 December of the calendar year preceding the budget year. The adjustment shall be made with the entry for the following month.

5 If the final adoption of the budget has not taken place by at the latest 2 weeks before the entry for January of the following financial year, the Member States shall enter on the first working day of each month, including January, one-twelfth of the amount of the VAT-based own resource, and the GNI-based own resource, taking into account the effect on those resources of the gross reduction granted to Denmark, Germany, the Netherlands, Austria and Sweden, entered in the last budget finally adopted. The adjustment shall be made on the first due date following final adoption of the budget if the budget is adopted before the 16th of the month. Otherwise, the adjustment shall be made on the second due date following final adoption of the budget.

6 There shall be no subsequent revision of the financing of the gross reduction granted to Denmark, Germany, the Netherlands, Austria and Sweden in the event of modifications of the GNI data pursuant to Article 2(2) of Regulation (EU) 2019/516 of the European Parliament and of the Council ;

1 In the case of a disagreement between a Member State and the Commission concerning amounts of traditional own resources due to the budget of the Union or concerning VAT amounts subject to the measures referred to in Article 12(2), point (c), the Member State may, when making a payment of the contested amount, express reservations as to the position of the Commission. Member States shall provide information about those reservations, for the amounts related to traditional own resources, together with their monthly statement referred to in Article 6(4) and, for the amounts related to VAT own resource, together with their statement referred to in Article 10b(1). Member States shall notify the lifting of reservations to the Commission as soon as possible.

2 If a disagreement as referred to in paragraph 1 is resolved in favour of the Member State, that Member State shall be authorised by the Commission to deduct the amount paid from its next own resources payment or payments.

3 Entry in the account under Article 9 of the payment under reservation shall interrupt the period for which interest accrues, as referred to in Article 12.

4 By the end of September of each year, the Commission shall provide an annual information note showing the overview of the total amount paid under reservation and the total amount of reservations lifted during the preceding year.

1 In the case of a disagreement between a Member State and the Commission concerning traditional own resources amounts due to the budget of the Union, the Member State may request the Commission to review its assessment within 6 months from its receipt. Such request shall provide reasons for the review requested, and include the evidence and the supporting documents on which it is based. The request and the ensuing procedure shall not change the obligation of the Member States to make available own resources when they are due to the budget of the Union.

2 Within 3 months from the receipt of a request referred to in paragraph 1, the Commission shall notify to the Member State concerned its comments on the reasons provided in the request. In duly justified cases, the Commission may extend that time limit once by another 3 months and inform the Member State concerned accordingly.

3 Where the Commission finds it necessary to request additional information, the time limit referred to in paragraph 2 shall run from the date of receipt of the requested additional information. The Member State concerned shall provide the additional information within 3 months of receipt of the Commission’s request for additional information. At the request of the Member State concerned, the Commission shall extend that time limit once by another 3 months.

4 Where the Member State cannot provide any additional information, it may notify the Commission thereof. The Commission shall then notify its comments on the basis of the information available. The time limit referred to in paragraph 2 shall in that case run from the date of receipt of that notification.

5 The review procedure shall end at the latest 2 years after the Member State sent its request for the review referred to in paragraph 1.

6 A Member State may request once per year a high level meeting with the Commission to discuss the state of play of cases that are or have been subject to the review procedure and to scrutinise them with a view to reconsidering the respective positions and to striving to reach an agreement.

7 In the framework of a possible revision of this Regulation or by the end of 2026 at the latest, the Commission shall carry out an assessment of the functioning of the review procedure referred to in this Article. This assessment shall include consultations with Member States and shall take into account their findings and positions. The Commission shall submit, if appropriate, proposals with a view to improving the functioning of the review procedure.’.

This Regulation shall enter into force on the twentieth day following the date of its publication in the Official Journal of the European Union.