Implementing measures
Article 9
The Council shall, in accordance with the procedure set out in the fourth paragraph of Article 311 TFEU, lay down implementing measures as regards the following elements of the own resources system: (a) the procedure for calculating and budgeting the annual budgetary balance as set out in Article 7; (b) the provisions and arrangements necessary for controlling and supervising the revenue referred to in Article 2, including any relevant reporting requirements.