(Consultation procedure)

The European Parliament,

–   having regard to the Commission proposal to the Council (COM(2006)0099)(1),

–   having regard to Article 269 of the EC Treaty and to Article 173 of the Euratom Treaty , pursuant to which the Council consulted Parliament (C6-0132/2006),

–   having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management(2), in particular point 8 thereof, and Declaration No 3 on the review of the financial framework, annexed to that agreement,

–   having regard to Rule 51 of its Rules of Procedure,

–   having regard to the report of the Committee on Budgets and the opinion of the Committee on Regional Development (A6-0223/2006),

1.  Approves the Commission proposal as amended;

2.  Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the Treaty establishing the European Community;

3.  Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

4.  Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially;

5.  Instructs its President to forward its position to the Council and Commission.

Text proposed by the Commission   Amendments by Parliament Amendment 1 Recital 1 (1)  The European Council meeting in Brussels on 15 and 16 December 2005 concluded, inter alia, that the own resources arrangements should be guided by the overall objective of equity. These arrangements should therefore ensure, in line with the relevant conclusions of the 1984 Fontainebleau European Council, that no Member State sustains a budgetary burden which is excessive in relation to its relative prosperity. It is therefore appropriate to introduce provisions covering specific Member States. (1)  The European Council meeting in Brussels on 15 and 16 December 2005 concluded, inter alia, that the own resources arrangements should be guided by the overall objective of equity. These arrangements should therefore ensure, in line with the relevant conclusions of the 1984 Fontainebleau European Council, that no Member State sustains a budgetary burden which is excessive in relation to its relative prosperity. It is therefore unavoidable, for the time being and until a new, fairer and more transparent,system of own resources has been agreed in the review process of 2008 / 2009, that provisions covering specific Member States be introduced. Amendment 2 Recital 2 (2)  The Communities' own resources system must ensure adequate resources for the orderly development of the Communities' policies, subject to the need for strict budgetary discipline. (2)  The Communities' own resources system must ensure adequate resources, characterised by transparency and simplicity, for the orderly development of the Communities' policies, subject to the need for strict budgetary discipline. Amendment 3 Recital 7 (7)  In the interests of transparency and simplicity the European Council of 15 and 16 December 2005 concluded that the uniform rate of call of VAT should be fixed at 0.30 %. (7)  The European Council of 15 and 16 December 2005 concluded that the uniform rate of call of VAT should be fixed at 0.30 %. Amendment 4 Recital 8 a (new) (8a) The Communities' own resources system should always be taken into consideration when changing the rules related to the Communities' taxation issues (VAT, corporate tax, duties, levies, excise taxes). Amendment 5 Recital 11 (11)  The European Council of 15 and 16 December 2005 called on the Commission to undertake a full, wide-ranging review covering all aspects of EU spending and of resources and to report in 2008/2009. Within this framework, the Commission should therefore undertake a general review of the operation of the own resources system, accompanied, if necessary, by appropriate proposals. (11)  The European Council of 15 and 16 December 2005 called on the Commission to undertake a full, wide-ranging review covering all aspects of EU spending and of resources and to report in 2008/2009. Within this framework, the Commission should therefore undertake a general review of the operation of the own resources system, accompanied by appropriate proposals, under the conditions laid down in Declaration No 3 on the review of the financial framework, annexed to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management1. ___________________ 1 OJ C 139, 14.6.2006, p. 1. Amendment 6 Article 9 In the framework of the full, wide-ranging review covering all aspects of EU spending and of resources on which it shall report in 2008/2009, the Commission shall undertake a general review of the own resources system, accompanied, if necessary, by appropriate proposals. In the framework of the full, wide-ranging review covering all aspects of EU spending and of resources on which it shall report in 2008/2009, the Commission shall undertake a general review of the own resources system, accompanied by appropriate proposals. It shall take into account the results of the work conducted jointly by the national parliaments and the European Parliament. In undertaking this review and in drawing up its proposals, the Commission shall take into account the work and recommendations of the European Parliament, in accordance with the terms of Declaration No 3 annexed to the Interinstitutional Agreement of 17 May 2006.

(1) Not yet published in OJ. (2) OJ C 139, 14.6.2006, p. 1.