Use of ESA 95 in the determination of Member States' payments to the VAT-based own resource

The Council's common position incorporates one of the three amendments proposed by the European Parliament. Accordingly, a new recital has been added to the text of the proposed Regulation. This confirms that the introduction of a new accounting system, based on ESA 95, will have no impact on the level of own resources. The other two amendments were rejected on the grounds that they were inappropriate to the scope of the Regulation and that they interferred with the balance of the Interinstitutional Agreement on budgetary affairs. �