Predictability for Member States and procedures for dispute resolution when making available the traditional, VAT and GNI based own resources

It affects EU Member State governments and national budget authorities responsible for paying customs, VAT-based and GNI-based contributions to the EU budget.

• Allows the Commission to create a centralised own-resources account.
• Moves VAT and GNI adjustment payments to the first working day of March in year N+2.
• Caps late-payment interest increases at 16 percentage points for more cases.
• Introduces payment under reservation and a formal review procedure for disputes.

Takes effect

It enters into force on the twentieth day following publication in the Official Journal of the European Union.

Transitional law

The extended 16-point interest cap excludes interest amounts already communicated to a Member State before this Regulation enters into force.

• Regulation (EU, Euratom) No 609/2014
  • art. 6(3): replaces third subparagraph introductory sentence
  • art. 9(1): replaces first subparagraph
  • art. 10a: replaces Article 10a
  • art. 10b(5): replaces third subparagraph
  • art. 10b(7): adds new paragraph 7
  • art. 12(3): replaces paragraph 3
  • art. 12(5): replaces third subparagraph
  • art. 13(2): replaces fifth subparagraph
  • art. 13(4): replaces second subparagraph
  • art. 13(5): adds new paragraph 5
  • art. Chapter IIIa: inserts new Chapter IIIa on payment under reservation and review procedure
  • art. 13a: inserts new Article 13a
  • art. 13b: inserts new Article 13b