Subject matter
This Regulation lays down rules on calculating the own resource based on plastic packaging waste that is not recycled referred to in point (c) of Article 2(1) of Decision (EU, Euratom) 2020/2053 (the ‘own resource based on non-recycled plastic packaging waste’), on making that own resource available to the Commission, on the measures to meet cash requirements, and on specific effects on the calculation of the applicable uniform call rate of the own resource based on gross national income (GNI) referred to in point (d) of Article 2(1) of that Decision (the ‘GNI-based own resource’).
Conservation of supporting documents
1. The supporting documents relating to the own resource based on non-recycled plastic packaging waste shall be kept by the Member States until 31 July of the fifth year following the financial year in question.
2. If verification pursuant to Article 2(5) of Council Regulation (EU, Euratom) 2021/768 ( 10 ) concerning the supporting documents referred to in paragraph 1 of this Article shows that a correction or adjustment is required, those documents shall be kept beyond the time limit provided for in paragraph 1 of this Article for a sufficient period to permit the correction or adjustment to be made and monitored.
3. Where a dispute between a Member State and the Commission concerning the obligation to make available a certain amount of the own resource based on non-recycled plastic packaging waste or concerning allegations involving inspections or failures to provide data is settled by mutual agreement, by a decision of the Commission or by a decision of the Court of Justice of the European Union, Member State shall transmit the supporting documents necessary for the financial follow-up to the Commission within two months after that settlement.
Administrative cooperation
1. Each Member State shall inform the Commission of the following:
(a)
the names of the departments or agencies responsible for calculating, establishing, making available and controlling the own resource based on non-recycled plastic packaging waste, and the basic provisions relating to the role and operation of those departments and agencies;
(b)
the general provisions laid down by law, regulation or administrative action and those relating to the accounting procedure concerning the calculation, establishment, making available and control by the Commission of the own resource based on non-recycled plastic packaging waste;
(c)
the precise title of all administrative and accounting records in which the own resource based on non-recycled plastic packaging waste is entered, in particular those used for drawing up the accounts provided for in Article 5.
The Commission shall be informed immediately of any change in the names referred to in point (a) of the first subparagraph or provisions referred to in point (b) of the first subparagraph.
2. The Commission shall, at the request of a Member State, transmit to all Member States the information referred to in paragraph 1.
Specific effects on the GNI-based own resource
1. For the purposes of setting the uniform rate as referred to in Article 5 of Regulation (EU, Euratom) No 609/2014, the revenue referred to in point (c) of Article 2(1) of Decision (EU, Euratom) 2020/2053 shall be added to the revenues referred to in points (a) and (b) of Article 2(1) of that Decision in order to calculate the part of the budget to be covered by the GNI-based own resource.
2. The third subparagraph of Article 6(3) and Article 10a of Regulation (EU, Euratom) No 609/2014 shall apply to the gross reductions in annual GNI-based contributions granted to Denmark, Germany, Austria, the Netherlands and Sweden under Article 2(4) of Decision (EU, Euratom) 2020/2053.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
