Commission Implementing Decision (EU, Euratom) 2018/194 of 8 February 2018 establishing models for statements of accounts for entitlements to own resources and a form for reports on irrecoverable amounts corresponding to the entitlements to own resources pursuant to Council Regulation (EU, Euratom) No 609/2014

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⁽¹⁾, and in particular Articles 6(4) and 13(3) thereof,

After consulting the Advisory Committee on Own Resources,

Whereas:

1. Commission Implementing Decision (EU, Euratom) 2016/2366⁽²⁾, lays down the arrangements for the transmission of information to the Commission by the Member States under the system of own resources.

2. Models should be established for the monthly transmission of the statements of the ‘A’ and of the ‘B’ account so that they can be reported in a structured manner. It is necessary to clarify that ‘amounts recovered’ reflects the fulfilment of the Member States' financial obligations to make available traditional own resources and not only payments received by Member States of economic operators owing customs duties. ‘Amounts recovered’ should therefore explicitly include those amounts, which are made available to the Union budget because their non-recovery towards debtors is attributable to the Member States following administrative errors or lack of diligence in Member States' recovery efforts. Additional information should be provided in the statements in order to contribute to more clarity and transparency of the statements.

3. All amounts made available as traditional own resources on the Commission's accounts according to Article 9 of Regulation (EU, Euratom) No 609/2014, should be introduced in the accounting statements and their annexes. To ensure that all amounts are recorded, even those made available outside of the time limit laid down in Article 10(1) of Regulation (EU, Euratom) No 609/2014, additional information should be introduced in subsequent annexes to the statements of the ‘A’ account.

4. The report 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 State from making available amounts deemed or declared irrecoverable exceeding EUR 100 000, including the recovery measures taken by the Member State. The reports submitted under Implementing Decision (EU, Euratom) 2016/2366 are sometimes not exhaustive and for that reason requests for additional information need to be made to the Member States concerned. It is therefore necessary to introduce additional elements and clarifications in the existing forms, such as further details on the debt incurred and the events leading to the establishment of the entitlement, on mutual assistance, and on the payment and recovery process.

5. Account needs to be taken of the amendments to Regulation (EU, Euratom) No 609/2014 introduced by Council Regulation (EU, Euratom) 2016/804⁽³⁾ applicable from 1 October 2016 with regard to the potential release from the obligation to make to the Union's budget those amounts of traditional own resources available that prove irrecoverable due to deferred entry in the accounts or deferred notification of customs debts in order not to prejudice criminal investigations affecting the financial interests of the Union.

6. It is necessary to provide for transitional period to give Member States time to adapt to the changes introduced in the forms for reporting under Articles 6(4) and 13(3) of Regulation (EU, Euratom) No 609/2014.

7. For reasons of clarity and legal certainty Implementing Decision (EU, Euratom) 2016/2366 should be repealed,

HAS ADOPTED THIS DECISION: