Commission Implementing Decision (EU) 2022/523

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THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to the Treaty establishing the European Atomic Energy Community,Having regard to 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^note, and in particular Articles 6(4) and 13(3) thereof,After consulting the Advisory Committee on Own Resources,Whereas:

(1)In Commission Implementing Decision (EU, Euratom) 2018/194^note, some of the models used by the Member States to communicate information to the Commission need to be updated and improved to take into account the experience gained in recent years using those models. To that end, the models in Annexes I, II, III and V to that Implementing Decision, used for the transmission of the account statements referred to in Article 6(4) of Regulation (EU, Euratom) No 609/2014, and for the reports on irrecoverable amounts corresponding to entitlements to own resources referred to in Article 13(3) of that Regulation, should be replaced by new models.

(2)Council Decision (EU, Euratom) 2020/2053^note introduced a 25 % deduction rate to cover costs related to the collection of ‘traditional’ own resources. It is therefore necessary to reflect that deduction rate in the models used by Member States for the transmission of the monthly statements of the ‘A’ account as set out in Annexes I and II to Implementing Decision (EU, Euratom) 2018/194. The models in Annexes I and II to that Implementing Decision should also indicate clearly the different rates to apply, depending on the due date for making the amount available to the Union budget.

(3)Following the advanced phasing-out of sugar levies in accordance with Article 124 of Regulation (EU) No 1308/2013^note it is possible to simplify the models set out in Annexes I and III to Implementing Decision (EU, Euratom) 2018/194 by merging all sub-categories of those levies.

(4)The report of Annex V, referred to in Article 13(3) of Regulation (EU, Euratom) No 609/2014, should contain all the facts necessary for a full examination of the reasons, which prevented the Member States from making available amounts deemed or declared irrecoverable exceeding EUR 100000, including the recovery measures taken by the Member States. However, the reports submitted under Implementing Decision (EU, Euratom) 2018/194 are sometimes not correctly completed or inconsistent with other available information and for that reason requests for additional information need to be made to the Member States concerned. Therefore, it is appropriate to include several clarifications in the existing forms such as on the amounts of corrections recorded pursuant to Article 8 of Regulation (EU, Euratom) No 609/2014 and the indications on the legal instruments used as basis for enforced recovery under national law.

(5)In order to give Member States sufficient time to adapt to the amendments introduced in the models set out in Annexes I, II and III to Implementing Decision (EU, Euratom) 2018/194, it is appropriate to defer the date of application of those amendments.

(6)Implementing Decision (EU, Euratom) 2018/194 should therefore be amended accordingly,

HAS ADOPTED THIS DECISION:

Commission Implementing Decision (EU) 2022/523

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