Article 10 Implementing measures

The Council shall lay down implementing measures in accordance with the procedure set out in the fourth paragraph of Article 311 TFEU as regards the following elements of the system of own resources of the Union:

1. (a)

   the procedure for calculating and budgeting the annual budgetary balance as set out in Article 8;

2. (b)

   the provisions and arrangements necessary for controlling and supervising the collection of the own resources referred to in Article 2(1) and any relevant reporting requirements.