
Article 1 
In Article 10 of Regulation (EC, Euratom) No 1150/2000, the following paragraph is inserted:'
7a. Notwithstanding the rules laid down in paragraphs 4 to 7 of this Article, a Member State may, by formal request to the Commission, enter in the account referred to in Article 9(1) amounts to be credited to the Commission pursuant to those paragraphs until the first working day of September of the following year, if one of the following conditions is fulfilled:
(a) the Member State concerned would have to enter in the account referred to in Article 9(1) on the first working day of December an amount exceeding two twelfths of the total for that Member State in the budget for VAT resources and the additional resource, as referred to in paragraph 3, first subparagraph, of this Article, as applicable on 15 November of the same year, or
(b) Member States in total would have to enter in the account referred to in Article 9(1) on the first working day of December a total amount exceeding one half of a twelfth of the total in the budget for VAT resources and the additional resource, as referred to in paragraph 3, first subparagraph, of this Article and applying the exchange rates defined in that subparagraph, as applicable on 15 November of the same year.Member States may only apply the first subparagraph of this paragraph if they have transmitted the formal request to the Commission before the first working day of December with a payment schedule, containing the date or dates of entry of the amount of the adjustments in the account referred to in Article 9(1).Upon receipt of a formal request the Commission shall confirm that the conditions set out in point (a) or (b) of the first subparagraph and in the second subparagraph have been fulfilled and shall notify the Member States accordingly.Any delay in entering the amount of the adjustments in the account referred to in Article 9(1) on the date or dates communicated to the Commission under the second subparagraph of this paragraph shall give rise to the payment of interest by the Member State concerned under the conditions set out in Article 11.'.
Article 2 
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
It shall apply to amounts to be entered into the accounts referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 after 30 November 2014.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 18 December 2014.
For the Council
The President
S. GOZI