Own resources: updating financial rules

In general the Court welcomes the amendments proposed by the Commission, several of which respond to concerns expressed by the Court in annual reports. The Court believes that use could be made of this opportunity to improve the regulation in respect of the scope of inspection work related to gross national income (Article 19 of Regulation 1150/2000), and of the information to be provided by Member States about their control activities related to the annual VAT base and gross national income.