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11.REASONSFORANDOBJECTIVESOFTHEPROPOSALThe European Union faces growing demands in key areas such as competitiveness, defence,security, the green and digital transition, and resilience to external shocks. In addition, thenextMultiannual Financial Framework(MFF)must cater for the repayment ofNextGenerationEU without undue cuts to EU programmes or excessive increase in GNIcontributions. While the current own resources system has ensured stable and predictablefinancing of the EU budget, it is largely, and increasingly, dependent on GNI contributions,which will reach its limits as financing needs increase. The EU budget is about creatingEuropean added value for all, and this calls for joint financing of common priorities.Introducing new own resources will reduce the burden on Member States and ensure thesustainable funding of common EU policies and the repayment of NextGenerationEU.Moreover, recent years have shown that the EU budget must be able to respond more flexiblyto crises and a changing world.In line with the Interinstitutional Agreement between the European Parliament, the Counciland the Commission of 20201, the Commission put forward proposals in 2021 and 2023 tointroduce new own resources, which have not been adopted. The present proposal builds onthe previous proposals and discussions. It is in line with the EU’s political priorities in thecontext of the next MFF and would generate sizeable revenue. The own resources are basedon existing sectoral legislation or the Own Resources Decision itself and can be implementedwith a reasonable administrative burden.The Emissions Trading System (ETS)-based own resource remains a backbone of theCommission’s proposals, as it is closely linked to the Union’s climate targets and hassignificant revenue potential. With 30 % of revenue going to the EU budget, most revenuefrom the auctioning of emission allowances would continue to flow to national budgets.Furthermore, the Commission decided to re-focus solely on revenues from the emissionstrading system (ETS1) that is already in place and not base the own resource on the newemissions trading system on road transport and buildings (ETS2).Theown resource based on Carbon Border Adjustment Mechanism(CBAM)can beconsidered as the ‘external dimension’ of the ETS and therefore remains an integral elementof the package. The CBAM ensures that imports to the EU are subject to the carbon priceequivalent to producing these same goods in the EU.The Commission proposes three additional new own resources:–A new resource based on the amount of electrical and electronic equipment notcollected (‘e-waste’) that would lead to positive environmental outcomes whilesupporting the Union’s strategic autonomy in critical raw materials. Implementing anew own resource based on the non-collected e-waste reported by Member Stateswould incentivise waste reduction and encourage progress in collection schemes. Thee-waste own resource would be based on already existing data reported by MemberStates to Eurostat and calculated by applying a rate of EUR 2 per kg on non-collected1Interinstitutional Agreement between the European Parliament, the Council of the European Union andthe European Commission on budgetary discipline, on cooperation in budgetary matters and on soundfinancial management, as well as on new own resources, including a roadmap towards the introductionof new own resources (OJ L 433I , 22.12.2020, p. 28). 2e-waste. To maintain the real value of the call rate, it would subsequently be adjustedannually for inflation.A Tobacco Excise Duty Own Resource (TEDOR) would support EU health policyobjectives as well as address the issue of cross-border shopping for certain products,which is currently influenced by differentials in tax policies between Member States,and generate significant revenue for the EU budget. The proposal complements theproposal for a recast of the tobacco excise duty Council Directive, which aims toadapt EU minimum excise duties and enlarge the scope of the Directive to newproducts. However, the proposed TEDOR is not legally dependent on the adoption ofthe recast of the Council Directive. A call rate of 15 % would be applied for allMember States to the amounts of manufactured tobacco and to amounts of tobaccorelated products released for consumption multiplied by the minimum rate applicableto each Member State.A Corporate Resource for Europe (CORE) aims to ensure that the corporate sector,operatingin the world’s biggest single market with more than 450 millionconsumers, contributes to the financing of the EU budget. The own resource wouldfocus on EU companies and companies of third countries having a permanentestablishment in the EU with an annual net turnover above EUR 100 million. TheCORE would be established as an annual lump-sum contribution differentiated percompanies’ net turnover.Targeted adjustments to existing own resources are proposed to preserve the revenue base ofthe EU budget. The call rate for the own resource