3Article 2 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities’ own resources (OJ 2000 L 130, p. 1), as amended by Council Regulation (EC, Euratom) No 105/2009 of 26 January 2009 (OJ 2009 L 36, p. 1) (‘Regulation No 1150/2000’), provided:1. For the purpose of applying this Regulation, the Community’s entitlement to the own resources referred to in Article 2(1)(a) of [Council] Decision 2007/436/EC, Euratom [of 7 June 2007 on the system of the European Communities’ own resources (OJ 2007 L 163, p. 17)] shall be established as soon as the conditions provided for by the customs regulations have been met concerning the entry of the entitlement in the accounts and the notification of the debtor.2. The date of the establishment referred to in paragraph 1 shall be the date of entry in the accounting ledgers provided for by the customs regulations.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.Should that notification not be 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.…4. Paragraph 1 shall apply when a notification must be corrected.’
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