Decision 2020/2053 - System of own resources of the EU - Main contents
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Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom| Legal instrument | Decision |
|---|---|
| Number legal act | Decision 2020/2053 |
| Original proposal | COM(2018)325  |
| CELEX number i | 32020D2053 |
| Document | 14-12-2020; Date of adoption |
|---|---|
| Publication in Official Journal | 15-12-2020; OJ L 424 p. 1-10 |
| Effect | 01-01-2021; Application See Art 12.4 01-06-2021; Entry into force See Art 12.3 |
| Deadline | 31-12-2058; At the latest See Art 5.2 And Art 6 |
| End of validity | 31-12-9999 |
| Notification | 15-12-2020 |
15.12.2020 |
EN |
Official Journal of the European Union |
L 424/1 |
COUNCIL DECISION (EU, Euratom) 2020/2053
of 14 December 2020
on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular the third paragraph of Article 311 thereof,
Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Parliament (1),
Acting in accordance with a special legislative procedure,
Whereas:
(1) |
The system of own resources of the Union must ensure adequate resources for the orderly development of the policies of the Union, subject to the need for strict budgetary discipline. The development of the system of own resources can and should also contribute, to the greatest extent possible, to the development of the policies of the Union. |
(2) |
The Lisbon Treaty introduced changes to the provisions related to the system of own resources of the Union which enable the abolition of an existing category of own resources and the establishment of a new category. |
(3) |
The European Council of 7 and 8 February 2013 called upon the Council to continue working on the proposal of the Commission for a new own resource based on value added tax (VAT) to make it as simple and transparent as possible, to strengthen the link with Union VAT policy and the actual VAT receipts, and to ensure equal treatment of taxpayers in all Member States. |
(4) |
In June 2017 the Commission adopted a reflection paper on the future of EU finances. In it, the Commission proposed a range of options linking own resources more visibly to Union policies, in particular to the single market and to sustainable growth. According to the paper, in introducing new own resources, attention should be paid to their transparency, simplicity and stability, their consistency with Union policy objectives, their impact on competitiveness and sustainable growth, and their equitable breakdown among Member States. |
(5) |
The present system for determining the VAT-based own resource has been criticised repeatedly by the Court of Auditors, the European Parliament and Member States as overly complex. The European Council of 17 to 21 July 2020 has therefore concluded that it is appropriate to simplify the calculation of that own resource. |
(6) |
In order to better align the Union’s financing instruments with its policy priorities, to better reflect the role of the general budget of the Union (‘the Union budget’) in the functioning of the single market, to better support the objectives of Union policies and to reduce Member States’ contributions based on gross national income (GNI) to the Union’s annual budget, the European Council of 17 to 21 July 2020 concluded that over the coming years the Union would work towards reforming the system of own resources and introduce new own resources. |
(7) |
As a first step, a new category of own resources based on national contributions calculated on the basis of non-recycled plastic packaging waste should be introduced. In accordance with the European strategy for plastics, the Union budget can contribute to reduce pollution from plastic packaging waste. An own resource which is based on national contributions that are proportional to the quantity of plastic packaging waste that is not recycled in each Member State will provide an incentive to reduce the consumption of single-use plastics, foster recycling and boost the circular economy. At the same time, Member States will be free to... |
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