Making available the own resources based on the common consolidated corporate tax base, on the European Union emissions trading system and on plastic packaging waste that is not recycled, and measures to meet cash requirements

The European Parliament adopted by 540 votes to 109, with 38 abstentions, a legislative resolution on the draft Council Regulation on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income.

The proposed regulation aims to set the rules under which Member States make the own resource based on non-recycled plastic packaging waste available to the Commission.

The regulation covers primarily the rights and obligations of the Member States and of the Commission in the levying, collection, and transfer of the amounts due of the plastic levy, a statistics-based national contribution. It includes provisions on the conservation of documents, administrative cooperation, entry into the accounts and reporting, the calculation method, treasury and accounting arrangements, adjustments of previous years, the bringing forward of twelfths, late payment interests and comitology procedures.

Parliament approved the Council's draft subject to amendments calling for the deletion of provisions that would create a rapid review procedure to resolve any disputes that may arise between a Member State and the Commission concerning the amount of any adjustments to the statements relating to the own resource based on non‑recycled plastic packaging waste or concerning whether an alleged failure to provide data can be attributed to a Member State.