Own resources Legislation

Legislation for the current Multiannual Financial Framework 2014-2020:

• Council Decision of 26 May 2014 on the system of own resources of the European Union
• Council Regulation (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system of own resources of the European Union
• 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
• Council Regulation (EU, Euratom) 2016/804 of 17 May 2016 amending Regulation (EU, Euratom) No 609/2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements

Proposals of the European Commission for the Own Resources System for the next period 2021-2027:

On 2 May 2018 together with its proposal for the 2021-2027 MFF the European Commission presented the legislative package for the Own Resources system for the next programming period:

• Proposal for a Council Decision on the system of Own Resources of the European Union
• Proposal for a Council Regulation laying down implementing measures for the system of Own Resources of the European Union COM/2018/327 final - 2018/0132 (APP)
• Proposal for a Council Regulation on the methods and procedure for making available the Own Resources based on the Common Consolidated Corporate Tax Base, on the European Union Emissions Trading System and on Plastic packaging waste that is not recycled, and on the measures to meet cash requirements COM/2018/326 final - 2018/0131 (NLE)
• Proposal for a Council Regulation amending Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from value added tax