Revenue and expenditure operations
Article 29
Implementation of revenue
1. Implementation of revenue shall comprise drawing up estimates of amounts receivable, establishing entitlements to be recovered and recovering undue amounts. It shall also include the possibility of waiving established entitlements where appropriate.
2. Amounts wrongly paid shall be recovered.
If actual recovery has not taken place by the due date stipulated in the debit note, the accounting officer shall inform the Authorising Officer and immediately launch the procedure for effecting recovery by any means offered at law, including where appropriate, by offsetting and, if this is not possible, by enforced recovery.
Where the Authorising Officer plans to waive or partially waive recovery of an established amount receivable, he or she shall ensure that the waiver is in order and is in accordance with the principles of sound financial management and proportionality. The waiver decision shall be substantiated. The waiver decision shall state that action has been taken to secure recovery and the points of law and fact on which it is based.
The accounting officer shall keep a list of amounts due to be recovered. The Agency entitlements shall be grouped in the list according to the date of issue of the recovery order. The accounting officer shall also indicate decisions to waive or partially waive recovery of established amounts. The list shall be added to the Agency's annual accounts.
3. Any debt not repaid on the due date laid down in the debit note shall bear interest in accordance with Article 83 of Commission Delegated Regulation (EU) No 1268/2012(5).
4. Entitlements of the Agency in respect of third parties and entitlements of third parties in respect of the Agency shall be subject to a limitation period of five years.
Article 30
Member States' contribution to the Agency's general budget
1. The determination of contributions where the GNI scale is applicable shall be as follows:
(a) where the GNI scale is applicable, the breakdown of contributions between the Member States from which a contribution is due shall be determined in accordance with the gross national product scale as specified in Article 41(2) of the Treaty on European Union and in accordance with Council Decision 2007/436/EC, Euratom(6) or any other decision which may replace it;
(b) the data for the calculation of each contribution shall be those set out in the ‘GNI own resources’ column in the ‘Summary of financing of the general budget by type of own resource and by Member State’ table appended to the latest budget of the Union. The contribution of each Member State from which a contribution is due shall be proportional to the share of that Member State's GNI in the total GNI aggregate of the Member States from which a contribution is due.
2. The schedule for payment of contributions shall be as follows:
(a) the contributions intended to finance the Agency's general budget shall be paid by the participating Member States in three equal instalments, by 15 March, 15 June and 15 October of the financial year concerned. The Agency shall send call for contribution letters to the participating Member States at least 60 days in advance of the instalment dates;
(b) when an amending budget is adopted, the necessary contributions shall be paid by the participating Member States within 60 days of dispatch of the call for contributions;