{
  "url": "https://openlegislation.uk/eu-decision-2009-504/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2009-504/introduction.json",
  "legislation": "eudn/2009/504",
  "legislation_title": "Commission Decision of 28 May 2009 amending Decision 97/245/EC, Euratom laying down the arrangements for the transmission of information to the Commission by Member States under the Communities’ own resources system (notified under document number C(2009) 4072) (2009/504/EC, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2009-504",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Decision\nof 28 May 2009\namending Decision 97/245/EC, Euratom laying down the arrangements for the transmission of information to the Commission by Member States under the Communities’ own resources system\n(notified under document number C(2009) 4072)\n(2009/504/EC, Euratom)\nTHE COMMISSION OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty establishing the European Community,\nHaving regard to the Treaty establishing the European Atomic Energy Community,\nHaving regard to Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources,\nHaving regard to Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities own resources and in particular the third subparagraph of Article 6(4) and Article 17(3) and (5) thereof,\nHaving consulted the Advisory Committee on the Communities’ own resources, provided for in Article 20 of Regulation (EC, Euratom) No 1150/2000,\nWhereas:\n(1)\nCommission Decision 97/245/EC, Euratom laid down models for the statements of the Member States accounts for own resources to be sent to the Commission.\n(2)\nFollowing the implementation in Community law of the agreements concluded during the Uruguay round there is no longer any material difference between agricultural duties and customs duties. Moreover, Decision 2007/436/EC, Euratom does not make this distinction. It is therefore appropriate to remove this distinction from the models contained in Annexes I and III to Decision 97/245/EC, Euratom.\n(3)\nFurther, Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector introduced, amongst other measures, a production charge to contribute to the financing of expenditure and a levy on the surplus amount to prevent the accumulation of surpluses. Moreover, under certain conditions, one-off amounts are to be paid for additional sugar quotas and for supplementary isoglucose quotas. As these levies are own resources, the models contained in Annexes I and III to Decision 97/245/EC, Euratom must therefore be adapted.\n(4)\nSteps should also be taken to capitalise on the experience acquired by the Member States in producing the accounting statements provided for in Article 6(3)(a) and (b) of Regulation (EC, Euratom) No 1150/2000 and to improve the presentation of the forms drawn up in line with the models contained in Annexes I and III to Decision 97/245/EC, Euratom.\n(5)\nDecision No 97/245/EC, Euratom lays down the detailed arrangements for the transmission of information and establishes a form for reporting, in the context of the annual report, cases of irrecoverability as referred to in Article 17(2) of Regulation (EC, Euratom) No 1150/2000.\n(6)\nGiven the experience acquired in the transmission of the relevant information it is necessary to take measures to ensure that all the facts necessary for the full examination of cases of irrecoverability reported by the Member States are provided to the Commission.\n(7)\nThe arrangements for the transmission of reports and efficient management of information should be adapted to the growing number of cases of irrecoverability by introducing a new electronic management and information system which should be used by the Member States to send their reports electronically in cases where amounts are declared or deemed irrecoverable.\n(8)\nCouncil Regulation (EC, Euratom) No 2028/2004 introduced in Regulation (EC, Euratom) No 1150/2000 a clear distinction between reporting cases where established entitlements are declared or deemed irrecoverable, referred to in the third subparagraph of Article 17(3) of Regulation (EC, Euratom) No 1150/2000, and the annual reports referred to in Article 17(5) of Regulation (EC, Euratom) No 1150/2000. It is therefore appropriate to replace the standard form to be used for the annual reports and to lay down a standard form for reporting cases of irrecoverability.\n(9)\nA suitable length of time should also be allowed to produce the amended statements.\n(10)\nDecision 97/245/EC, Euratom should therefore be amended accordingly,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 163, 23.6.2007, p. 17."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 130, 31.5.2000, p. 1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 97, 12.4.1997, p. 12."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ L 58, 28.2.2006, p. 1."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "OJ L 352, 27.11.2004, p. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2009/504/introduction",
    "retrieved_at": "2026-11-01T15:16:27.632242+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}