Considerations on COM(2022)102 - Amendment of Regulation 2021/768 as regards implementing measures for new own resources of the EU

Please note

This page contains a limited version of this dossier in the EU Monitor.

 
dossier COM(2022)102 - Amendment of Regulation 2021/768 as regards implementing measures for new own resources of the EU.
document COM(2022)102 EN
date March 14, 2022
 
(1) Council Decision (EU, Euratom) 2020/2053, as amended by Council Decision XX/XX, introduces as new own resources the Emissions Trading System, established by Directive 2003/87/EC of the European Parliament and of the Council 8 , the Carbon Border Adjustment Mechanism established by Regulation (EU) [XXX] of the European Parliament and of the Council 9  and a share of residual profit of multinational enterprises reallocated to Member States as set out in [Directive on implementation of the global agreement on re-allocation of taxing rights 10 ].

(2) For the sake of consistency, it is necessary to lay down implementing measures concerning control and supervision together with relevant reporting requirements taking in consideration the controls and verifications performed by the Member States also for new own resources.

(3) As a matter of efficiency and effectiveness, the implementing measures for control and supervision related to the own resource based on emissions trading should take in account the control framework established by the sectorial legislation in particular concerning the obligations related to the Emissions Trading System laid down in Directive 2014/65/EU of the European Parliament and of the Council  11 , Regulation (EU) No 600/2014/EU of the European Parliament and of the Council 12  and Commission Regulation (EU) No 1031/2010 13 .

(4) To enable the implementation of control and supervision measures for new own resources, the Member States should ensure that all entities involved in the own resources processes provide access to the pertinent data and the necessary assistance to the authorised agents for carrying out their duties.

(5) As a matter of effectiveness, the implementing measures for the control of the Carbon Border Adjustment Mechanism should apply without prejudice to the implementing measures for the verification of traditional own resources referred to in Decision (EU, Euratom) 2020/2053. 

(6) The checks and enquiries conducted by Member States relating to calculating, establishing and making available the Union’s own resources, and rules ensuring collaboration between the Member States and the Commission should be extended to the new own resources.

(7) Article 325 of the Treaty on the Functioning of the European Union (TFEU) requires the Union and the Member States to counter fraud and any other illegal activities affecting the financial interests of the Union. The transparency of the system of own resources of the Union should be ensured by the provision of adequate information also on new own resources to the European Parliament and to the Council.

(8) Reporting arrangements should be extended to new own resources in order to make it possible for the Commission to monitor the actions of Member States to recover own resources, in particular in cases of fraud and irregularities.

(9) Council Regulation (EU, Euratom) 2021/768 14  should therefore be amended accordingly. For reasons of consistency, this Regulation should enter into force on the same day as Council Decision 20xx/xxxx/EU, Euratom amending Decision (EU, Euratom) 2020/2053 and should apply from 1 January 2023. Article 6c should apply from the date of application of the [Directive on implementation of the global agreement on re-allocation of taxing rights] or the day of the entry into force and effect of the Multilateral Convention, whichever is the later.