council regul ec euratom novemb amend regul ec euratom implement decis ec euratom system commun resourc council european union regard treati establish european commun articl thereof regard treati establish european atom energi commun articl thereof regard council decis ec euratom septemb system commun resourc articl thereof regard propos commiss regard opinion european parliament regard opinion court auditor berlin european council march issu number conclus system commun resourc led adopt decis ec euratom articl articl decis ec euratom percentag retain member state collect cost set amount refer paragraph articl decis establish decemb except amount compli resourc regul made commun februari rate continu appli berlin european council decid share financi burden born member state correct budgetari imbal favour unit kingdom share austria germani netherland sweden adjust financi contribut limit quarter normal contribut accord amsterdam treati protocol attach thereto denmark unit kingdom ireland particip measur fall titl iv ec treati oblig bear financi consequ result measur administr cost obtain adjust resourc paid year particip member state equal oblig pai interest event delai enter resourc account difficulti encount determin interest rate appli practic lead differ rate notifi member state particip econom monetari union difficult justifi refer rate state standardis basi rate european central bank refinanc oper compar propos refer rate member state euro area dual account system introduc set distinguish recov outstand duti system partli met object mechan discharg item separ account check european court auditor commiss highlight recurr anomali keep separ account prevent account reflect real situat recoveri separ account cleans amount recoveri end period retent inaccur balanc addit cost effect angl member state longer incur administr cost involv monitor amount commiss act close cooper member state possibl forward comment member state concern take account find temporari solut administr difficulti advis provid transit arrang respons request court auditor order ensur separ account pictur actual budgetari situat member state send commiss final quarterli statement year estim total amount entitl contain separ account recoveri articl decis ec euratom purpos appli decis quot gnp quot gni year market price provid commiss applic esa accord council regul eec june european system nation region account commun addit council regul ec euratom lai rule harmonis gross nation incom market price accord decis ec euratom commiss undertak januari gener review resourc system propos made commiss basi review give attent articl articl articl decis regul ec euratom amend adopt regul articl regul ec euratom amend titl articl articl articl refer quot decis ec euratom quot replac quot decis ec euratom quot iin articl refer quot decis ec euratom quot accompani footnot quot oj quot articl paragraph replac quot vat resourc addit resourc take account effect resourc correct grant unit kingdom budgetari imbal record account point twelfth refer articl record work dai month balanc refer articl adjust refer articl record annual adjust refer indent articl record account work dai month agreement member state concern commiss quot ad end paragraph quot final quarterli statement year member state forward estim total amount entitl contain separ account decemb year recoveri quot articl replac quot articl decemb year year correct made sum monthli statement member state articl year question point notifi date commiss member state concern quot articl paragraph insert quot commiss receiv member state bodi appoint mean prefer electron gener rule dai enter work dai latest statement account show entri resourc quot paragraph replac quot amount credit account euro accord financi regul applic gener budget european commun implement rule articl subparagraph paragraph replac quot deduct collect cost accord articl articl decis ec euratom septemb system european commun resourc oj quot entri resourc refer articl decis made latest work dai dai month month entitl establish accord articl regul subparagraph paragraph replac quot vat resourc addit resourc take account effect resourc correct grant unit kingdom budgetari imbal exclud reserv relat loan loan guarante reserv emerg aid credit work dai month amount twelfth relev total budget convert nation currenc rate exchang dai quotat calendar year preced budget year publish offici journal european union seri specif pai eaggf guarante section expenditur pursuant regul eec depend commun cash posit member state invit commiss bring forward month quarter financi year entri twelfth fraction twelfth amount budget vat resourc addit resourc take account effect resourc correct grant unit kingdom budgetari imbal exclud resourc cover reserv loan guarante reserv emerg aid quot sixth subparagraph paragraph replac quot entri respect eaggf monetari reserv refer articl decis ec euratom reserv relat loan loan guarante emerg aid reserv creat decis ec decis repeal replac regul ec oj quot made work dai month charg budget expenditur concern limit expenditur charg effect dai month case entri made work dai month charg seventh subparagraph paragraph text articl financi regul decemb applic gener budget european commun name quot financi regul quot replac quot articl financi regul quot ninth tenth eleventh twelfth subparagraph paragraph replac quot chang uniform rate vat resourc rate addit resourc correct grant unit kingdom budgetari imbal financ refer articl decis ec euratom requir final adopt amend budget give rise readjust twelfth enter begin financi year readjust carri entri made final adopt amend budget adopt month carri entri final adopt made derog articl financi regul readjust enter account respect financi year amend budget question calcul twelfth januari financi year base amount provid draft budget refer articl ec treati articl eaec treati convert nation currenc rate exchang dai quotat decemb calendar year preced budget year adjust made entri month budget final adopt begin financi year member state enter work dai month includ januari twelfth amount vat resourc addit resourc take account effect resourc correct grant unit kingdom budgetari imbal enter budget final adopt adjust made due date final adopt budget adopt month adjust made due date final adopt budget quot paragraph replac quot member state basi annual statement vat resourc base provid articl regul eec euratom debit amount calcul inform contain statement appli uniform rate adopt previou financi year credit payment made financi year member state vat resourc base rate appli exce percentag determin articl decis ec euratom gnp refer sentenc paragraph articl commiss work balanc inform member state time enter account refer articl regul work dai decemb year quot paragraph delet subparagraph paragraph replac quot correct vat resourc base articl regul eec euratom give rise member state concern base allow correct exce percentag determin articl decis ec euratom quot remaind unchang sentenc subparagraph paragraph replac quot gnp refer paragraph articl give rise adjust balanc member state base allow correct cap percentag determin articl decis ec euratom quot paragraph ad quot conform articl decis ec euratom purpos appli decis quot gnp quot gni year market price defin regul ec euratom juli harmonis gross nation incom market price articl insert quot articl pursuant amsterdam treati protocol member state part financ specif union action polici entitl adjust calcul accord paragraph amount paid resourc respect year part adjust made final event subsequ modif gnp figur commiss calcul adjust year financi year concern time determin gnp balanc provid articl regul calcul made basi figur relat financi year question aggreg gnp market price compon budgetari outturn oper expenditur measur polici question adjust equal product multipli total amount expenditur question except financ particip countri percentag gnp member state entitl adjust repres gnp member state adjust financ particip member state scale determin divid respect gnp gnp particip member state purpos calcul adjust amount convert nation currenc euro exchang rate dai quotat calendar year preced budget year concern subsequ revis adjust event subsequ modif gnp figur commiss inform member state good time amount adjust credit account refer articl regul work dai decemb quot articl replac quot articl delai make entri account refer articl give rise payment interest member state concern case member state belong econom monetari union interest rate equal rate publish offici journal european union seri european central bank appli refinanc oper dai month due date fell increas percentag point rate increas percentag point month delai increas rate appli entir period delai case member state belong econom monetari union rate equal rate appli dai month question central bank main refinanc oper increas percentag point member state central bank rate equival rate appli dai month question member state monei market increas percentag point rate increas percentag point month delai increas rate appli entir period delai payment interest refer paragraph articl appli mutati mutandi quot articl replac quot member state bodi design accord articl execut commiss payment order quickli work dai receipt send commiss statement account mean prefer electron work dai complet transact case cash movement transact member state execut order period request commiss quot titl delet head titl vi replac quot procedur applic articl decis ec euratom quot articl replac quot articl purpos appli articl decis ec euratom balanc financi year consist differ revenu collect respect financi year amount payment made appropri financi year increas amount appropri financi year carri pursuant articl financi regul differ increas decreas hand net amount appropri carri previou financi year cancel hand derog articl financi regul payment made excess differenti appropri carri previou financi year articl financi regul result chang euro rate balanc result exchang gain loss financi year quot articl subparagraph replac quot appreci differ relat origin estim give rise letter amend preliminari draft budget financi year amend budget current financi year quot articl paragraph replac quot member state releas oblig place dispos commiss amount establish entitl prove irrecover reason forc majeur reason attribut amount establish entitl declar irrecover decis compet administr author find recov amount establish entitl deem irrecover latest period year date amount establish accord articl event administr judici appeal final decis notifi publish part payment payment receiv period year maximum start date payment made clear debt amount declar deem irrecover definit remov separ account refer articl shown annex quarterli statement refer articl applic quarterli statement refer articl quot paragraph insert quot month administr decis mention paragraph accord time limit refer paragraph member state provid commiss inform case paragraph appli provid establish entitl involv exce eur timefram extend year member state case establish entitl declar irrecover deem irrecover prior juli report made form produc commiss consult committe refer articl includ fact full examin reason refer paragraph prevent member state concern make amount question recoveri measur member state case case question commiss month receipt report provid paragraph forward comment member state concern commiss find request addit inform month time limit run date receipt request supplementari inform quot current paragraph paragraph read quot member state inform commiss mean annual report detail result inspect data question principl import problem aris applic regul matter disput report commiss march year financi year question summari report notif member state articl contain commiss report refer articl treati report duli substanti amend thereto drawn commiss consult committe refer articl time limit implement provid quot articl refer quot decis ec euratom quot replac quot decis ec euratom quot articl paragraph replac quot inspect measur control laid articl quot titl ix insert quot titl ix transit provis articl rate provid articl regul continu appli calcul interest late payment due date fall end month council regul ec novemb amend regul ec euratom implement decis ec euratom system commun resourc enter forc current titl ix titl articl provis regul ec euratom remain forc specif amend regul articl regul enter forc dai public offici journal european union regul bind entireti directli applic member state brussel novemb council presid zalm oj opinion deliv februari publish offici journal oj oj regul amend regul ec european parliament council oj oj oj council regul ec euratom council june relat financi regul applic gener budget european commun oj quot oj quot oj quot