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Document 02014R0609-20220503
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 (Recast)
Consolidated text: 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 (Recast)
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 (Recast)
02014R0609 — GA — 03.05.2022 — 002.002
Is áis doiciméadúcháin amháin an téacs seo agus níl aon éifeacht dhlíthiúil aige. Ní ghabhann institiúidí an Aontais aon dliteanas orthu féin i leith inneachar an téacs. Is iad na leaganacha de na gníomhartha a foilsíodh in Iris Oifigiúil an Aontais Eorpaigh agus atá ar fáil ar an suíomh gréasáin EUR-Lex na leaganacha barántúla de na gníomhartha ábhartha, brollach an téacs san áireamh. Is féidir teacht ar na téacsanna oifigiúla sin ach na naisc atá leabaithe sa doiciméad seo a bhrú
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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 (IO L 168 7.6.2014, lch. 39) |
Arna leasú le:
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Iris Oifigiúil |
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Uimh |
Leathanach |
Dáta |
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COUNCIL REGULATION (EU, Euratom) 2016/804 of 17 May 2016 (*) |
L 132 |
85 |
21.5.2016 |
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RIALACHÁN (AE, Euratom) 2022/615 ÓN gCOMHAIRLE an 5 Aibreán 2022 |
L 115 |
51 |
13.4.2022 |
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(*) |
Níor foilsíodh an gníomh seo i nGaeilge |
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
(Recast)
CHAPTER I
GENERAL PROVISIONS
Article 1
Subject matter
This Regulation lays down rules on making available to the Commission the own resources of the Union referred to in Article 2(1)(a), (b) and (c) of Decision 2014/335/EU, Euratom.
Article 2
Date of establishment of traditional own resources
As regards the levies and other charges connected with the common organisation of the sugar market, the date of the establishment referred to in paragraph 1 shall be the date of notification under the sugar regulations.
Where that notification is not explicitly provided for, the date shall be the date of establishment by the Member States of the amounts due by the debtors, where necessary by way of advance payment or payment of balance.
The date of the establishment referred to in paragraph 1 shall be the date of the decision or of the calculation to be made following the initiation of those judicial proceedings.
Article 3
Conservation of supporting documents
Member States shall take all appropriate measures to ensure that the supporting documents concerning the establishment and making available of own resources are kept for at least three calendar years, counting from the end of the year to which these supporting documents refer.
The supporting documents relating to the statistical procedures and bases referred to in Article 3 of Regulation (EC, Euratom) No 1287/2003 shall be kept by the Member States until 30 November of the fourth year following the financial year in question. The supporting documents relating to the VAT-based own resource base shall be kept for the same period.
If verification pursuant to Article 2(3) of Regulation (EU, Euratom) No 608/2014 or Article 11 of Council Regulation (EEC, Euratom) No 1553/89 ( 1 ) of the supporting documents referred to in the first and second paragraphs shows that a correction is required, they shall be kept beyond the time limit provided for in the first paragraph for a sufficient period to permit the correction to be made and monitored.
Where a dispute between a Member State and the Commission concerning the obligation to make available a certain amount of own resources is settled by mutual agreement or by a decision of the Court of Justice of the European Union, the Member State shall transmit the supporting documents necessary for the financial follow-up to the Commission within two months after that settlement.
Article 4
Administrative cooperation
Each Member State shall inform the Commission of the following:
the names of the departments or agencies responsible for establishing, collecting, making available and controlling own resources and the basic provisions relating to the role and operation of those departments and agencies;
the general provisions laid down by law, regulation or administrative action and those relating to accounting procedure concerning the establishment, collection, making available and control by the Commission of own resources;
the precise title of all administrative and accounting records in which are entered the established entitlements as specified in Article 2, in particular those used for drawing up the accounts provided for in Article 6.
The Commission shall be informed immediately of any change in these names or provisions.
Article 5
Applicable rates
The uniform rate referred to in Article 2(1)(c) of Decision 2014/335/EU, Euratom shall be set in the course of the budgetary procedure and shall be calculated as a percentage of the sum of the forecast of the gross national income (GNI) of the Member States in such a manner that it fully covers that part of the budget not financed from the revenue referred to in Article 2(1)(a) and (b) of Decision 2014/335/EU, Euratom, from financial contributions to supplementary research and technological development programmes and other revenue.
That rate shall be expressed in the budget by a figure containing as many decimal places as is necessary to fully divide the GNI-based own resource among the Member States.
CHAPTER II
ACCOUNTS FOR OWN RESOURCES
Article 6
Entry in the accounts and reporting
Established entitlements not entered in the accounts referred to in the first subparagraph, because they have not yet been recovered and no security has been provided, shall be shown in separate accounts within the period laid down in the first subparagraph. Member States may adopt this procedure where established entitlements for which security has been provided have been challenged and might, upon settlement of the disputes which have arisen, be subject to change.
Déanfar an acmhainn dhílis bunaithe ar CBL agus an acmhainn dhílis bunaithe ar OIN, agus an éifeacht a bheidh ag an oll-laghdú a deonaíodh don Danmhairg, don Ghearmáin, don Ísiltír, don Ostair agus don tSualainn ar na hacmhainní sin á cur san áireamh, a thaifeadadh, áfach, sna cuntais mar a shonraítear sa chéad fhomhír mar a leanas:
Established entitlements relating to levies and other charges connected with the common organisation of the sugar market shall be entered in the accounts referred to in the first subparagraph. If those entitlements are not then recovered within the time-limits set, the Member States may correct the entry and, by way of exception, enter the entitlements in the separate accounts.
Each Member State shall send the Commission, within the time limits specified in paragraph 3:
a monthly statement of its accounts for the entitlements referred to in the first subparagraph of paragraph 3;
a quarterly statement of the separate accounts referred to in the second subparagraph of paragraph 3.
Together with those monthly statements the Member States concerned shall provide details or statements of deductions from own resources based on provisions relating to special-status territories.
Together with the final quarterly statement for a given year, Member States shall forward an estimate of the total amount of entitlements contained in the separate account at 31 December of that year for which recovery has become unlikely.
The Commission shall adopt implementing acts establishing detailed rules for the monthly and quarterly statements. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in paragraph 2 of Article 16.
Article 7
Accounting corrections
After 31 December of the third year following a given year, no further corrections shall be made to the sum of the monthly statements communicated by Member States under the first subparagraph of Article 6(4) for the year in question, except on points notified before this date either by the Commission or by the Member State concerned.
Article 8
Corrections of establishments
Corrections carried out under Article 2(4) shall be added to or subtracted from the total amount of established entitlements. They shall be recorded in the accounts referred to in the first and second subparagraph of Article 6(3) and in the statements referred to in Article 6(4) in accordance with the date of those corrections.
CHAPTER III
MAKING AVAILABLE OWN RESOURCES
Article 9
Treasury and accounting arrangements
I gcomhréir leis an nós imeachta a leagtar síos in Airteagail 10, 10a agus 10b, déanfaidh gach Ballstát acmhainní dílse a chur isteach i gcuntas arna roghnú go deonach as na nithe seo a leanas:
cuntas arna oscailt in ainm an Choimisiúin le státchiste an Bhallstáit;
cuntas arna oscailt in ainm an Choimisiúin leis an mbanc ceannais náisiúnta; nó
príomhchuntas arna oscailt chun na críche sin ag an gCoimisiún ina rogha institiúide airgeadais phoiblí.
Faoi réir chur i bhfeidhm an úis dhiúltaigh dá dtagraítear sa tríú agus sa cheathrú fomhír de réir mar is infheidhme, ní fhéadfar an cuntas sin a chur de dhochar ach amháin ar threoir ón gCoimisiún.
Na cuntais dá dtagraítear sa chéad fhomhír, pointí (a) agus (b), coimeádfar san airgeadra náisiúnta iad agus beidh siad saor ó aon mhuirear nó aon ús. I gcás ina gcuirfear ús diúltach i bhfeidhm ar na cuntais sin, déanfaidh an Ballstát an cuntas a chur de shochar le méid a fhreagraíonn don ús diúltach arna chur i bhfeidhm, ar a dhéanaí ar an gcéad lá oibre den dara mí tar éis chur i bhfeidhm an úis dhiúltaigh.
Cuirfidh na Ballstáit sochair don chuntas dá dtagraítear sa chéad fhomhír, pointe (c), le méideanna ina n-airgeadra náisiúnta. I gcás ina gcuirfear ús diúltach i bhfeidhm ar an bpríomhchuntas, cuirfidh an Ballstát lena mbaineann an príomhchuntas de shochar le méid a fhreagraíonn dá sciar d’acmhainní dílse arna gcur de shochar an chuntais sin, ar a dhéanaí ar an gcéad lá oibre den dara mí tar éis chur i bhfeidhm an úis dhiúltaigh.
Déanfaidh an Coimisiún a chuid oibríochtaí maidir le láimhseáil airgid thirim ar na cuntais dá dtagraítear sa chéad fhomhír i gcomhréir le hAirteagal 14(4), an chéad fhomhír.
Déanfaidh an Coimisiún measúnú mionsonraithe costais is tairbhe ar úsáid an chuntais dá dtagraítear sa chéad fhomhír, pointe (c), gan moill mhíchuí agus tuairisceoidh sé don Chomhairle maidir leis an gcuntas lárnach a chur chun feidhme laistigh de 3 bliana ó theacht i bhfeidhm an Rialacháin seo.
Member States or their national central banks shall transmit the following to the Commission by electronic means:
on the working day on which the own resources are credited to the account of the Commission, a statement of account or a credit advice showing the entry of the own resources;
without prejudice to point (a), at the latest on the second working day following the crediting of the account, a statement of account showing the entry of the own resources..
Article 10
Making available the traditional own resources
However, for entitlements shown in separate accounts under the second subparagraph of Article 6(3), the entry must be made at the latest on the first working day following the 19th day of the second month following the month in which the entitlements were recovered.
Each entry brought forward shall be adjusted the following month when the entry mentioned in paragraph 1 is made. This adjustment shall entail the negative entry of an amount equal to that given in the entry brought forward.
Airteagal 10a
Na hacmhainní dílse bunaithe ar CBL agus OIN a chur ar fáil
Faoi réir an tríú fomhír, chun riachtanais shonracha maidir lecaiteachas de chuid Chistí Struchtúrtha agus Infheistíochta na hEorpa a íoc de bhun Rialachán (AE) Uimh. 1303/2013 ó Pharlaimint na hEorpa agus ón gComhairle ( 5 ) agus reachtaíocht ábhartha an Aontais ina dhiaidh sin, agus ag brath ar staid airgid thirim an Aontais, féadfaidh an Coimisiún iarraidh ar na Ballstáit iontráil suas le leath breise den dóú cuid déag de na méideanna sa bhuiséad don acmhainn dhílis bunaithe ar CBL agus don acmhainn dhílis bunaithe ar OIN a thabhairt ar aghaidh, sna chéad 6 mhí den bhliain airgeadais, agus éifeacht an oll-laghdaithe a deonaíodh don Danmhairg, don Ghearmáin, don Ísiltír, don Ostair agus don tSualainn ar na hacmhainní sin á cur san áireamh.
Ní bheidh an tsuim iomlán a fhéadfaidh an Coimisiún a iarraidh ar na Ballstáit a thabhairt ar aghaidh sa mhí chéanna faoin gcéad fhomhír agus faoin dara fomhír níos mó, i gcás ar bith, ná méid a fhreagraíonn do dhá dhóú cuid déag breise.
Tar éis na chéad 6 mhí, ní fhéadfaidh an iontráil mhíosúil a iarrfar dóú cuid déag amháin de na hacmhainní dílse bunaithe ar cháin bhreisluacha agus na hacmhainní dílse bunaithe ar an ollioncam náisiúnta a shárú, agus iad fós laistigh de theorainn na méideanna a cuireadh sa bhuiséad chun na críche sin.
Tabharfaidh an Coimisiún fógra do na Ballstáit faoi sin roimh ré, tráth nach déanaí ná coicís roimh iontráil a iarrtar de bhun an chéad fhomhír agus an dara fomhír.
Cuirfidh an Coimisiún na Ballstáit ar an eolas i bhfad roimh ré, agus tráth nach déanaí ná 6 seachtaine roimh iontráil a iarrtar de bhun an dara fomhír, go bhfuil sé ar intinn aige iontráil den sórt sin a iarraidh.
Beidh feidhm ag mír 4, a bhaineann leis an méid atá le hiontráil i mí Eanáir gach bliain, agus ag mír 5, iontráil is infheidhme mura mbeidh glactha go críochnaitheach leis an mbuiséad roimh thús na bliana airgeadais, maidir leis na réamhiontrálacha sin.
Féadfaidh Ballstáit, i gcásanna eisceachtúla agus i gcásanna a bhfuil bonn cirt leo, údarú a iarraidh ón gCoimisiún chun cur ar fáil na n-acmhainní dílse bunaithe ar CBL agus OIN a chur chun cinn, go háirithe i gcomhthéacs na mbuiséad leasaitheach ag deireadh na bliana, agus éifeacht an oll-laghdaithe a deonaíodh don Danmhairg, don Ghearmáin, don Ísiltír, don Ostair agus don tSualainn ar acmhainní dílse á cur san áireamh. Sula ndéanfar aon réamhíocaíocht, tabharfar réamhfhógra 7 lá oibre ar a laghad roimh ré agus ba cheart don Bhallstát lena mbaineann údar cuí a thabhairt lena hiarraidh. Déanfaidh an Coimisiún measúnú ar an iarraidh agus cuirfear an staid airgid thirim agus riachtanais leachtachta an Choimisiúin san áireamh. Ní dhéanfaidh an Ballstát an réamhíocaíocht ach amháin tar éis dó údarú a fháil ón gCoimisiún. Aon chostais bhreise a bhainfidh le hacmhainní dílse atá bunaithe ar CBL agus OIN a chur ar fáil roimh ré, is é an Ballstát a dhéanfaidh an iarraidh a íocfaidh iad.
Déanfar na hathchoigeartuithe sin nuair a dhéanfar an chéad iontráil tar éis ghlacadh críochnaitheach an bhuiséid leasaithigh, má ghlactar é roimh an 16ú lá den mhí. Nó déanfar na hathchoigeartuithe sin nuair a dhéanfar an dara hiontráil tar éis an ghlactha chríochnaithigh. De mhaolú ar Airteagal 10 den Rialachán Airgeadais, iontrálfar na hathchoigeartuithe sin sna cuntais i ndáil leis an mbliain airgeadais den bhuiséad leasaitheach i gceist.
Article 10b
Adjustments to the VAT and GNI-based own resources of previous financial years
Any corrections to the VAT-based own resource base under Article 9(1) of Regulation (EEC, Euratom) No 1553/89 shall give rise, for each Member State concerned whose base, allowing for those corrections, does not exceed the percentages determined by Articles 2(1)(b) and 10(2) of Decision 2014/335/EU, Euratom, to the following adjustments to the balance established pursuant to paragraph 1 of this Article:
the corrections under the first subparagraph of Article 9(1) of Regulation (EEC, Euratom) No 1553/89 made by 31 July shall give rise to a general adjustment in the following year;
a particular adjustment may be entered at any time if the Member State concerned and the Commission are in agreement in accordance with the first subparagraph of Article 9(1) of Regulation (EEC, Euratom) No 1553/89;
where the measures that the Commission takes under the second subparagraph of Article 9(1) of Regulation (EEC, Euratom) No 1553/89 to correct the base lead to a particular adjustment of the entries in the account referred to in Article 9(1) of this Regulation, that adjustment shall be made on the date specified by the Commission pursuant to those measures.
The changes to GNI referred to in paragraph 4 of this Article shall also give rise to an adjustment of the balance of any Member State whose VAT-based own resource base, allowing for the corrections referred to in the first subparagraph of this paragraph, is capped at the percentages determined by Article 2(1)(b) and Article 10(2) of Decision 2014/335/EU, Euratom.
For the purposes of this calculation, amounts shall be converted between the national currency and the euro at the rates of exchange of the last day of quotation of the calendar year preceding the year of entry in the accounts, as published in the Official Journal of the European Union, C series.
Cuirfidh an Coimisiún na Ballstáit ar an eolas faoi na méideanna a eascraíonn as an ríomh sin roimh an 1 Feabhra den bhliain i ndiaidh na bliana inar soláthraíodh na sonraí le haghaidh na gcoigeartuithe. Cuirfidh gach Ballstát an glanmhéid sa chuntas dá dtagraítear in Airteagal 9(1) ar an gcéad lá oibre de Mhárta den bhliain i ndiaidh na bliana inar chuir an Coimisiún na Ballstáit ar an eolas faoi na méideanna a eascraíonn as an ríomh.
Beidh feidhm ag an spriocdháta atá ag na Ballstáit chun coigeartuithe a íoc maidir le méideanna ar chuir an Coimisiún faisnéis ar fáil ina leith roimh an 3 Bealtaine 2022.
Article 11
Opt-out adjustment
The calculation shall be made on the basis of the following figures relating to the relevant financial year:
aggregate GNI at market prices and its components, supplied by the Member States in accordance with Article 2(2) of Regulation (EC, Euratom) No 1287/2003;
the budgetary outturn of operational expenditure corresponding to the measure or policy in question.
The adjustment shall be equal to the product of multiplying the total amount of the expenditure in question, with the exception of expenditure financed by participating third countries, by the percentage that the GNI of the Member State entitled to the adjustment represents of the GNI of all Member States. The adjustment shall be financed by the participating Member States according to a scale determined by dividing their respective GNI by the GNI of all the participating Member States. For the purposes of calculating the adjustment, amounts shall be converted between the national currency and the euro at the exchange rate on the last day of quotation of the calendar year preceding the budget year concerned, as published in the Official Journal of the European Union, C series.
The adjustment for each relevant year shall be made only once and it shall be final in the event of subsequent modification of the GNI figure.
Article 12
Interest on amounts made available belatedly
I gcás na n-acmhainní dílse traidisiúnta dá dtagraítear in Airteagal 2(1), pointe (a), de Chinneadh (AE, Euratom) 2020/2053 ón gComhairle ( 7 ), beidh an t-ús dlite don tréimhse dar tús an nóiméad ba cheart an méid a chur ar fáil go dtí an nóiméad a íocadh an méid isteach go hiarbhír sa chuntas de chuid an Choimisiúin dá dtagraítear in Airteagal 9.
Gan dochar d’Airteagal 13(1), agus ar choinníoll go socrófar an méid de bhun Airteagal 2, go gcuirfear go tráthúil sa chuntas ar leithligh de bhun Airteagal 6 é agus go gcoinneofar sna cuntais ar leithligh i gcomhréir le hAirteagal 13(2) é, ní bheidh aon ús dlite ar feadh tréimhse 5 bliana ó dháta bunaithe an mhéid.
I gcás achomharc riaracháin nó breithiúnach, tosóidh an tréimhse 5 bliana tráth a bheidh an cinneadh deiridh tugtha, fógartha nó foilsithe. Más rud é go mbeidh páirtíocaíochtaí faighte, tosóidh an tréimhse 5 bliana ar a dhéanaí ón dáta a dhéanfar an íocaíocht dheiridh, i gcás nach nglanann sé sin an fiachas.
For the VAT and GNI-based own resources, interest shall be payable only in relation to delays in entering amounts:
referred to in Article 10a;
resulting from the calculation referred to in the first subparagraph of Article 10b(5), at the moment specified in the third subparagraph thereof;
resulting from particular adjustments to the VAT-based own resource under Article 10b(2)(c) of this Regulation, on the date specified by the Commission pursuant to measures taken by it under the second subparagraph of Article 9(1) of Regulation (EEC, Euratom) No 1553/89;
resulting from failure of a Member State to provide corrections to GNI data necessary for addressing points notified by the Commission or by the Member State as referred to in Article 10b(4), within the explicit time limit set by the Commission. The interest on the adjustments resulting from such corrections shall be calculated as from the first working day of June of the year following that, in which the explicit time limit set by the Commission expired.
This rate shall be increased by 0,25 of a percentage point for each month of delay.
Ní rachaidh an méadú iomlán de bhun na chéad fhomhíre agus an dara fomhír thar 14 phointe céatadáin. Beidh feidhm ag teorannú an mhéadaithe go 14 phointe céatadáin maidir le haon chás nár cuireadh an méid úis in iúl don Bhallstát lena mbaineann roimh an 3 Bealtaine 2022. Cuirfear an ráta méadaithe i bhfeidhm ar thréimhse iomlán na moille dá dtagraítear i mír 1.
This rate shall be increased by 0,25 of a percentage point for each month of delay.
Ní rachaidh an méadú iomlán de bhun na chéad fhomhíre agus an dara fomhír thar 14 phointe céatadáin. Beidh feidhm ag teorannú an mhéadaithe go 14 phointe céatadáin maidir le haon chás nár cuireadh an méid úis in iúl don Bhallstát lena mbaineann roimh an 3 Bealtaine 2022. Cuirfear an ráta méadaithe i bhfeidhm ar thréimhse iomlán na moille dá dtagraítear i mír 1.
Article 13
Irrecoverable amounts
Member States shall be released from the obligation to place at the disposal of the Commission the amounts corresponding to entitlements established under Article 2 which prove irrecoverable for either of the following reasons:
for reasons of force majeure;
for other reasons which cannot be attributed to them.
Scaoilfear na Ballstáit, mar an gcéanna, ón oibleagáid na méideanna a fhreagraíonn do theidlíochtaí arna mbunú faoi Airteagal 2 a chur ar fáil don Choimisiún i gcás ina gcruthóidh siad nach raibh aon tionchar ag earráid a gheall an Ballstát tar éis na teidlíochtaí sin a shuíomh, amhail na cinn as ar tháinig iontráil dhéanach sna cuntais ar leith, ar dho-aisghabháil an mhéid a fhreagraíonn do theidlíochtaí faoi Airteagal 2.
Member States may be released from the obligation to place at the disposal of the Commission the amounts corresponding to entitlements established under Article 2 where those entitlements prove irrecoverable due to the deferral of the entry in the accounts or the notification of the customs debt in order not to prejudice a criminal investigation affecting the financial interests of the Union.
Amounts of established entitlements shall be declared irrecoverable by a decision of the competent administrative authority finding that they cannot be recovered.
Amounts of established entitlements shall be deemed irrecoverable, at the latest, after a period of five years from the date on which the amount has been established in accordance with Article 2 or, in the event of an administrative or judicial appeal, the final decision has been given, notified or published.
Más rud é go mbeidh páirtíocaíochtaí faighte, tosóidh an tréimhse 5 bliana ón dáta a dhéanfar an íocaíocht dheiridh, i gcás nach nglanann sé sin an fiachas.
Amounts declared or deemed irrecoverable shall be definitively removed from the separate accounts referred to in the second subparagraph of Article 6(3). They shall be shown in an annex to the quarterly statement referred to in the first subparagraph of Article 6(4) and, where applicable, in the quarterly descriptions referred to in Article 5 of Regulation (EU, Euratom) No 608/2014.
That report shall include all the facts necessary for a full examination of the reasons referred to in paragraph 2(a) and (b) of this Article, which prevented the Member State concerned from making available the amounts in question, and the recovery measures the Member State took in the case or cases in question.
That report shall be made on a form established by the Commission. For that purpose the Commission shall adopt implementing acts. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in paragraph 2 of Article 16.
Féadfaidh an Coimisiún faisnéis bhreise a iarraidh. I gcásanna den sórt sin, tosóidh an teorainn ama dá bhforáiltear sa chéad fhomhír ar an dáta a gheofar an fhaisnéis bhreise a iarradh. Soláthróidh an Ballstát lena mbaineann an fhaisnéis bhreise laistigh de 3 mhí. Arna iarraidh sin don Bhallstát lena mbaineann, cuirfear 3 mhí eile uair amháin leis an teorainn ama sin.
Más rud é nach féidir leis an mBallstát aon fhaisnéis bhreise arna iarraidh sin don Choimisiún a chur ar fáil, feadfaidh sé fógra a thabhairt don Choimisiún faoi. Cuirfidh an Coimisiún a bharúlacha deiridh in iúl ansin laistigh de 3 mhí ón dáta a gheofar an fhógra sin ar bhonn na faisnéise atá ar fáil. Féadfaidh an Coimisiún síneadh 3 mhí eile a chur leis an teorainn ama sin uair amháin agus an Ballstát lena mbaineann a chur ar an eolas dá réir sin.
CAIBIDIL IIIa
ÍOCAÍOCHT FAOI FHORCHOIMEÁDAS AGUS AN NÓS IMEACHTA ATHBHREITHNIÚCHÁIN
Airteagal 13a
Íocaíocht faoi fhorchoimeádas
Cuirfidh na Ballstáit faisnéis faoi na forchoimeádais sin ar fáil, maidir leis na méideanna a bhaineann le hacmhainní dílse traidisiúnta, mar aon lena ráiteas míosúil dá dtagraítear in Airteagal 6(4) agus, maidir leis na méideanna a bhaineann le hacmhainní dílse CBL, mar aon lena ráiteas dá dtagraítear in Airteagal 10b(1). Tabharfaidh na Ballstáit fógra don Choimisiún faoi tharraingt siar na bhforchoimeádas a luaithe is féidir.
Airteagal 13b
Nós imeachta athbhreithniúcháin
CHAPTER IV
MANAGEMENT OF CASH RESOURCES
Article 14
Requirements on management of cash resources
The Commission, when covering its cash resource requirements, shall aim to reduce the impact of the obligation on Member States to credit amounts of negative interest pursuant to the third subparagraph of Article 9(1) by drawing with priority on the sums credited to the accounts concerned.
Article 15
Execution of payment orders
CHAPTER V
FINAL PROVISIONS
Article 16
Committee procedure
Article 17
Transitional provision on interest rate
The rate provided for in Article 11 of Regulation (EC, Euratom) No 1150/2000 in its version before the entry into force of Council Regulation (EC, Euratom) No 2028/2004 ( 8 ) shall continue to apply for the calculation of interest for late payment where the due date falls before 1 December 2004.
Article 18
Repeal
Article 19
Entry into force
This Regulation shall enter into force on the day of entry into force of Decision 2014/335/EU, Euratom.
It shall apply from 1 January 2014.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
REPEALED REGULATION WITH LIST OF ITS SUCCESSIVE AMENDMENTS
|
Council Regulation (EC, Euratom) No 1150/2000 |
(OJ L 130, 31.5.2000, p. 1). |
|
Council Regulation (EC, Euratom) No 2028/2004 |
(OJ L 352, 27.11.2004, p. 1). |
|
Council Regulation (EC, Euratom) No 105/2009 |
(OJ L 36, 5.2.2009, p. 1). |
ANNEX II
CORRELATION TABLE
|
Regulation (EC, Euratom) No 1150/2000 |
This Regulation |
|
Article 1 |
— |
|
— |
Article 1 |
|
Article 2 |
Article 2 |
|
Article 3, first, second and third paragraph |
Article 3, first, second and third paragraph |
|
— |
Article 3, fourth paragraph |
|
Article 4 |
Article 4 |
|
Article 5 |
Article 5 |
|
Article 6(1) and (2) |
Article 6(1) and (2) |
|
Article 6(3)(a) |
Article 6(3), first subparagraph |
|
Article 6(3)(b) |
Article 6(3), second subparagraph |
|
Article 6(3)(c) |
Article 6(3), third subparagraph |
|
Article 6(3)(d) |
Article 6(3), fourth subparagraph |
|
Article 6(4), first subparagraph, point (a), first sentence |
Article 6(4), first subparagraph, point (a) |
|
Article 6(4), first subparagraph, point (a), second sentence |
Article 6(4), second subparagraph |
|
Article 6(4), first subparagraph, point (b), first sentence |
Article 6(4), first subparagraph, point (b) |
|
Article 6(4), first subparagraph, point (b), second sentence |
Article 6(4), third subparagraph |
|
Article 6(4), second subparagraph |
Article 6(4), fourth subparagraph |
|
Article 6(5) |
— |
|
Article 7 |
Article 7 |
|
Article 8, first paragraph |
Article 8 |
|
Article 8, second paragraph |
— |
|
Article 9(1) |
Article 9(1) |
|
Article 9(1a) |
Article 9(2) |
|
Article 9(2) |
Article 9(3) |
|
Article 10(1), (2), (3), (4), (5), (6) and (7) |
Article 10(1), (2), (3), (4), (5), (6) and (7) |
|
Article 10(8) |
Article 10(8), first subparagraph |
|
Article 10(9) |
Article 10(9) |
|
Article 10(10) |
— |
|
Article 10a |
Article 11 |
|
Article 11(1) |
Article 12(1), first subparagraph |
|
— |
Article 12(1), second subparagraph |
|
Article 11(2), (3) and (4) |
Article 12(2), (3) and (4) |
|
Article 12(1), (2), (3) and (4) |
Article 14 |
|
Article 12(5), first subparagraph |
Article 15(1) |
|
Article 12(5), second subparagraph |
Article 15(2) |
|
Article 15 |
— |
|
Article 16, first and second paragraph |
— |
|
Article 16, third paragraph |
Article 10(8), second subparagraph |
|
Article 17(1) and (2) |
Article 13(1) and (2) |
|
Article 17(3), first subparagraph |
Article 13(3), first subparagraph |
|
Article 17(3), second subparagraph |
— |
|
Article 17(3), third subparagraph |
Article 13(3), second subparagraph |
|
— |
Article 13(3), third subparagraph |
|
Article 17(4) |
Article 13(4) |
|
Article 17(5) |
— |
|
Article 18 |
— |
|
Article 19 |
— |
|
Article 20 |
— |
|
Article 21 |
— |
|
— |
Article 16 |
|
Article 21a |
Article 17 |
|
Article 22 |
— |
|
Article 23 |
— |
|
— |
Article 18 |
|
— |
Article 19 |
|
Annex |
|
|
|
Annex I |
|
— |
Annex II |
( 1 ) 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).
( 2 ) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union (OJ L 298, 26.10.2012, p. 1).
( 3 ) Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1).
( 4 ) Rialachán (AE) Uimh. 1307/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Nollaig 2013 lena mbunaítear rialacha maidir le híocaíochtaí díreacha le feirmeoirí faoi scéimeanna tacaíochta faoi chuimsiú an chomhbheartais talmhaíochta agus lena n-aisghairtear Rialachán (CE) Uimh. 637/2008 ón gComhairle agus Rialachán (CE) Uimh. 73/2009 ón gComhairle (IO L 347, 20.12.2013, lch. 608).
( 5 ) Rialachán (AE) Uimh. 1303/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Nollaig 2013 lena leagtar síos forálacha coiteanna maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, le Ciste Sóisialta na hEorpa, leis an gCiste Comhtháthaithe, leis an gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe agus leis an gCiste Eorpach Muirí agus Iascaigh agus lena leagtar síos forálacha ginearálta maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, le Ciste Sóisialta na hEorpa, leis an gCiste Comhtháthaithe agus leis an gCiste Eorpach Muirí agus Iascaigh agus lena n-aisghairtear Rialachán (CE) Uimh. 1083/2006 ón gComhairle (IO L 347, 20.12.2013, lch. 320).
( 6 ) Rialachán (AE) 2019/516 ó Pharlaimint na hEorpa agus ón gComhairle an 19 Márta 2019 maidir le comhchuibhiú ollioncaim náisiúnta ag praghsanna an mhargaidh agus lena n-aisghairtear Treoir 89/130/CEE, Euratom ón gComhairle agus Rialachán (CE, Euratom) Uimh. 1287/2003 ón gComhairle (Rialachán OIN) (IO L 91, 29.3.2019, lch. 19).
( 7 ) Cinneadh (AE, Euratom) 2020/2053 ón gComhairle an 14 Nollaig 2020 maidir le córas acmhainní dílse an Aontais Eorpaigh agus lena n-aisghairtear Cinneadh 2014/335/AE, Euratom (IO L 424, 15.12.2020, lch. 1).
( 8 ) Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 352, 27.11.2004, p. 1).