{
  "url": "https://openlegislation.uk/eu-regulation-2014-609",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-609.json",
  "id": "eur/2014/609",
  "title": "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 (Recast) (revoked)",
  "short_title": "Regulation (EU, Euratom) No 609/2014 on the methods and procedure for making available the traditional, VAT…",
  "long_title": "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 (Recast)",
  "citation": "EU Regulation No 609/2014",
  "type": "eur",
  "year": "2014",
  "number": "609",
  "version": "current",
  "date": "2014-05-26",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "GENERAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Date of establishment of traditional own resources",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Conservation of supporting documents",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Administrative cooperation",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Applicable rates",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "ACCOUNTS FOR OWN RESOURCES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Entry in the accounts and reporting",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Accounting corrections",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Corrections of establishments",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "MAKING AVAILABLE OWN RESOURCES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Treasury and accounting arrangements",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Making available the traditional own resources",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/10a",
      "kind": "article",
      "number": "10a",
      "heading": "Making available the VAT and GNI-based own resources",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-10a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/10b",
      "kind": "article",
      "number": "10b",
      "heading": "Adjustments to the VAT and GNI-based own resources of previous financial years",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-10b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Opt-out adjustment",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Interest on amounts made available belatedly",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Irrecoverable amounts",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "MANAGEMENT OF CASH RESOURCES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Requirements on management of cash resources",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Execution of payment orders",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "FINAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Committee procedure",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/V"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Transitional provision on interest rate",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/V"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Repeal",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/V"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Entry into force",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/article-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/V"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "REPEALED REGULATION WITH LIST OF ITS SUCCESSIVE AMENDMENTS",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/annex-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": "CORRELATION TABLE",
      "url": "https://openlegislation.uk/eu-regulation-2014-609/annex-II",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
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  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2014-609/changes.json",
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  "instruments_made_under": 0,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/609",
    "retrieved_at": "2026-11-01T14:47:35.495336+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."
}