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Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 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 article 2 CELEX: 32021R0770 Conservation of supporting documents
1. The supporting documents relating to the own resource based on non-recycled plastic packaging waste shall be kept by the Member States until 31 July of the fifth year following the financial year in question. 2. If verification pursuant to Article 2(5) of Council Regulation (EU, Euratom) 2021/768 concerning the supporting documents referred to in paragraph 1 of this Article shows that a correction or adjustment is required, those documents shall be kept beyond the time limit provided for in paragraph 1 of this Article for a sufficient period to permit the correction or adjustment to be made and monitored. 3. Where a dispute between a Member State and the Commission concerning the obligation to make available a certain amount of the own resource based on non-recycled plastic packaging waste or concerning allegations involving inspections or failures to provide data is settled by mutual agreement, by a decision of the Commission or by a decision of the Court of Justice of the European Union, Member State shall transmit the supporting documents necessary for the financial follow-up to the Commission within two months after that settlement. |