Zakon o potvrđivanju Sporazuma između Evropske unije i Republike Srbije o učešću Republike Srbije u programu Evropske unije „Carina” o saradnji u oblasti carina

Član 1

Potvrđuje se Sporazum između Evropske unije i Republike Srbije o učešću Republike Srbije u programu Evropske unije „Carina” o saradnji u oblasti carina, potpisan u Briselu, 5. juna 2023. godine, odnosno u Beogradu, 19. juna 2023. godine, u originalu na engleskom jeziku.

Član 2

(1) Tekst Sporazuma između Evropske unije i Republike Srbije o učešću Republike Srbije u programu Evropske unije „Carina” o saradnji u oblasti carina, u originalu na engleskom jeziku i u prevodu na srpski jezik glasi:

(2) AGREEMENT

(3) between the European Union and the Republic of Serbia on the participation of the Republic of Serbia in ‘Customs’, the Union programme for cooperation in the field of customs

(4) The European Commission (hereinafter referred to as ‘the Commission’) on behalf of the European Union,

(5) on the one part,

(6) and

(7) the Government of the Republic of Serbia (hereinafter referred to as ‘Serbia’), on the other part,

(8) hereinafter referred to as ‘the Parties’

(9) WHEREAS the Framework Agreement between the European Community and Serbia and Montenegro on the General Principles for the participation of Serbia and Montenegro in Community Programmes1 stipulates that the specific terms and conditions regarding the participation of Serbia in each particular programme, in particular the financial contribution payable, are to be determined by agreement, in the form of a Memorandum of Understanding, between the Commission, and the competent authorities of Serbia;

(10) WHEREAS the Customs Programme was established by Regulation (EU) 2021/4442 of the European Parliament and of the Council;

(11) WHEREAS the specific terms and conditions of the association should be determined by an international agreement between the Union and the associated country;

(12) WHEREAS pursuant to Article 5 points (a) and (b) of the first subparagraph of Regulation (EU) 2021/444, acceding countries, candidate countries and potential candidates and European Neighbourhood Policy countries may participate in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes established in the respective framework agreements and Association Council decisions, or in similar agreements, and in accordance with the specific conditions laid down in agreements between the Union and those countries;

(13) RECOGNISING the general principles as set out in Regulation (EU) 2021/444 of the European Parliament and of the Council;

(14) ACKNOWLEDGING the objectives of the Customs Programme to support the customs union and customs authorities working together and acting as one to protect the financial and economic interests of the Union and its Member States, to ensure security and safety within the Union and to protect the Union from unfair and illegal trade, while facilitating legitimate business activity;

(15) HAVE AGREED AS FOLLOWS:

(16) Article 1

(17) Scope of the association

(18) Serbia shall participate as associated country and contribute to the following parts of the Customs programme, referred to in Regulation (EU) 2021/444 of the European Parliament and of the Council of 11 March 2021:

(19) a) the activities specified in point (a), (b), (d), and (e) of the first subparagraph of paragraph (3) of Article 7 of the Regulation 2021/444, unless, considering the nature or content of the activity, the participation of Serbia is not appropriate;

(20) b) provided that the relevant legal requirements are in place, participation in the IT capacity building activities as specified in point (c), of the first subparagraph of paragraph (3), and paragraphs (4) and (5) of Article 7 of Regulation (EU) 2021/444. The participation in the activities shall begin on a date agreed by both parties.

(21) Article 2

(22) Terms and conditions with respect to participation in the Customs programme

(23) 1. Serbia shall participate in the activities of the Customs programme in accordance with the conditions laid down in the Framework Agreement between the European Community and Serbia and Montenegro on the General Principles for the participation of Serbia and Montenegro in Community Programmes, and under the terms and conditions set forth in this Agreement, in the legal acts referred to in Article 1 of this Agreement, as well as in any other rules pertaining to the implementation of the Customs Programme, in their most up to date versions.

(24) 2. Unless otherwise provided for in the terms and conditions referred to in paragraph 1 of this Article, legal entities established in Serbia may participate in actions of the Customs programme under conditions equivalent to those applicable to legal entities established in the Union, including respect for EU restrictive measures3.

(25) –––––––

(26) 1 OJ L 192, 22. 7. 2005, p. 29

(27) 2 OJ L 87, 13. 3. 2021, p. 1–16

(28) 3 The EU restrictive measures are adopted pursuant to Article 29 of the Treaty on the European Union or Article 215 of the Treaty on the Functioning of the European Union.

(29) 3. Representatives of Serbia shall have the right to participate as observers in the committee referred to in Article 17 of the Regulation 2021/444 establishing the Customs programme, without voting rights and for points which concern Serbia.

(30) 4. Travel costs and subsistence expenses incurred by representatives and experts of Serbia when taking part as observers in the work of the committee referred to in Article 17 of the Regulation 2021/444 establishing the Customs programme or in other meetings related to the implementation of the Customs programme, shall be reimbursed by the Commission on the same basis and in accordance with the procedures in force for representatives of the Member States of the European Union.

(31) 5. Serbia shall take all necessary measures, as appropriate, to ensure that goods and services, purchased in Serbia or imported into Serbia, which are partially or entirely financed pursuant to the grant agreements and/or contracts concluded for the realisation of the activities in accordance with this Agreement, are exempted from customs duties, import duties and other fiscal charges, including the VAT, that are applicable in Serbia.

(32) 6. English shall be used for the procedures related to requests, contracts and reports, as well as for other administrative aspects of the Programme.

(33) Article 3

(34) Financial contribution

(35) 1. Participation of Serbia or legal entities of Serbia in the Customs programme shall be subject to Serbia contributing financially to the Programme and the related management, execution and operation costs under the general budget of the Union (hereinafter referred to as the ‘Union budget’). The rules governing the financial contribution of Serbia are set out in Annex I.

(36) 2. The financial contribution shall take the form of the sum of:

(37) a) an operational contribution; and

(38) b) a participation fee.

(39) 3. The financial contribution shall take the form of an annual payment made in one instalment, and shall be due at the latest in May.

(40) 4. The operational contribution shall cover operational and support expenditure of the Programme and be additional both in commitment and payment appropriations to the amounts entered in the Union budget definitively adopted for the Customs programme.

(41) 5. The operational contribution shall be based on a contribution key defined as the ratio of the Gross Domestic Product (GDP) of Serbia at market prices to the GDP of the Union at market prices. The GDPs at market prices to be applied shall be determined by the dedicated Commission services based on the most recent statistical data available for budget calculations in the year prior to the year in which the annual payment is due. By derogation, for 2021, the operational contribution shall be based on the GDP of year 2019 at market prices. Adjustments to this contribution key are laid down in Annex I.

(42) 6. The operational contribution shall be calculated applying the contribution key, as adjusted, to the commitment appropriations entered in the Union budget definitively adopted for the applicable year for financing the Customs programme.

(43) 7. The participation fee shall be 4% of the annual initial operational contribution as calculated in accordance with paragraphs (5) and (6) and shall be phased in as set out in Annex I. The participation fee shall not be subject to retrospective adjustments or corrections.

(44) 8. The Union shall provide Serbia with information in relation to its financial participation as included in the budgetary, accounting, performance and evaluation related information provided to the Union budgetary and discharge authorities concerning the Customs programme. That information shall be provided having due regard to the Union’s and Serbia’s confidentiality and data protection rules and shall be without prejudice to the information which Serbia is entitled to receive under Annex II.

(45) 9. All contributions of Serbia or payments from the Union, and the calculation of amounts due or to be received shall be made in euro.

(46) Article 4

(47) Monitoring, Reporting and Evaluation

(48) 1. Without prejudice to the responsibilities of the Commission, the European Anti-Fraud Office (OLAF) and the European Court of Auditors in relation to the monitoring and evaluation of the Customs programme, the participation of Serbia in the Customs programme shall be continuously monitored on a partnership basis involving the Commission and Serbia.

(49) 2. The rules concerning sound financial management, including the financial control, recovery and other anti-fraud measures in relation to Union funding under this Agreement are laid down in Annex II.

(50) Article 5

(51) Final provisions

(52) 1. This Agreement shall enter into force on the date when the Parties have notified each other of the completion of their internal procedures for that purpose.

(53) 2. This Agreement shall apply from 1 January 2021. It shall remain in force for as long as necessary for all the projects and actions financed from the Customs programme, all the actions necessary to protect the financial interests of the European Union and all the financial obligations stemming from the implementation of this Agreement between the Parties to be completed.

(54) 3. The European Union and Serbia may apply this Agreement provisionally in accordance with their respective internal procedures and legislation. The provisional application shall begin on the date on which the Parties have notified each other of the completion of their internal procedures necessary for that purpose.

(55) 4. Should Serbia notify the Commission acting on behalf of the Union that it will not complete its internal procedures necessary for the entry into force of this Agreement, this Agreement shall cease to apply provisionally on the date of receipt of this notification by the Commission, which shall constitute the cessation date for the purposes of this Agreement.

(56) 5. The application of this Agreement may be suspended by the European Union in case of non-payment of the financial contribution due by Serbia as described in point II of Annex I.

(57) Suspension of application of this Agreement shall be notified by the Commission to Serbia by a formal letter of notification, which shall take effect 15 days following the receipt of this notification by Serbia.

(58) In case the application of this Agreement is suspended, legal entities established in Serbia shall not be eligible to participate in award procedures not yet completed when the suspension takes effect. An award procedure shall be considered completed when legal commitments have been entered into as a result of that procedure.

(59) The suspension does not affect the legal commitments entered into before the suspension took effect. This Agreement shall continue to apply to such legal commitments.

(60) The European Union shall immediately notify Serbia once the entire amount of the financial contribution due has been received by the Commission. The suspension shall be lifted with an immediate effect upon this notification.

(61) As of the date when the suspension is lifted, legal entities of Serbia shall be again eligible in award procedures launched after this date and in award procedures launched before this date, for which the deadlines for submission of applications has not expired.

(62) 6. Either Party may terminate the Agreement at any time by a written notice informing of the intent to terminate it.

(63) The termination shall take effect three calendar months after the date at which the written notice reaches its addressee. The date on which the termination takes effect shall constitute the termination date for the purposes of this Agreement.

(64) 7. Where this Agreement ceases to apply provisionally in accordance with paragraph (5), or is terminated in accordance with paragraph (6), the Parties agree that:

(65) (a) projects or actions in respect of which legal commitments have been entered into during the provisional application and/or after the entry into force of this Agreement, and before this Agreement ceases to apply or is terminated shall continue until their completions under the conditions laid down in this Agreement;

(66) (b) the annual financial contribution of the year N during which this Agreement ceases to apply provisionally or is terminated shall be paid in accordance with Article 3.

(67) (c) following the year during which this Agreement ceases to apply provisionally, Serbia, in case of accessing or operating the Common Communication Network/Common Systems Interface (CCN/CSI) and its applications,shall pay on annual basis the costs of it, as any non-associated country to the programme.

(68) The Commission shall communicate Serbia the costs for accessing and operating CCN/CSI and its applications as soon as possible and at the latest when issuing the first call for funds of the financial year.

(69) The Parties shall settle by common consent any other consequences of termination or cessation of provisional application of this Agreement.

(70) 8. The Annexes form an integral part of this Agreement.

(71) 9. This Agreement may only be amended in writing by common consent of the Parties. The entry into force of the amendments will follow the same procedure as that applicable for the entry into force of this Agreement.

(72) This Agreement shall be drawn up in duplicate in English.

(73) Done at Brussels on 5/06/2023

(74) Done at Belgrade on 19. 06. 2023.

(75) For the european union

(76) For the GOVERNMENT OF THE republic of Serbia

(77) Gerassimos THOMAS

(78) Director-General for Taxation and Customs Union

(79) Siniša Mali

(80) Minister of Finance

(81) ANNEX I: Rules governing the financial contribution of Serbia to the Customs programme (2021-2027)

(82) ANNEX II: Sound Financial Management

(83) Annex I

(84) Rules governing the financial contribution of Serbia to the Union Customs programme (2021-2027)

(85) I. Calculation of Serbia’s financial contribution

(1) The financial contribution of Serbia to the Customs programme shall be established on a yearly basis in proportion to, and in addition to, the amount available each year in the Union budget for commitment appropriations needed for the management, execution and operation of the Customs programme.

(2) The participation fee referred to in Article 3(7) of this Agreement shall be phased in as follows:

(88) 2021: 0,5%;

(89) 2022: 1%;

(90) 2023: 1,5%;

(91) 2024: 2%;

(92) 2025: 2,5%;

(93) 2026: 3%;

(94) 2027: 4%.

(3) In accordance with Article 3(5) of this Agreement, the operational contribution to be paid by Serbia for its participation in the Customs programme will be calculated for the respective financial years by applying an adjustment to the contribution key.

(96) The adjustment to the contribution key shall be:

(97) Contribution Key Adjusted=Contribution Key ×Coefficient

(98) The coefficient used for the above calculation to adjust the contribution key shall be 0,2.

(99) II. Payment of Serbia’s financial contribution

(1) The Commission shall communicate to Serbia, as soon as possible and at the latest when issuing the first call for funds of the financial year, the following information:

(101) (a) the amounts in commitment appropriations in the Union budget definitively adopted for the year in question for the budget lines covering participation of Serbia

(102) (b) the amount of the participation fee referred to in Article 3(7) of this Agreement.

(103) On the basis of its Draft Budget, the Commission shall provide an estimate of information for the following year under points (a) and (b) as soon as possible, and, at the latest, by 1 September of the financial year.

(2) The Commission shall issue, at the latest in April of each financial year, a call for funds to Serbia corresponding to its contribution under this Agreement.

(105) Each call for funds shall provide for the payment of Serbia’s contribution not later than 45 days after the call for funds is issued.

(106) For the first year of implementation of this Agreement, the Commission shall issue a single call for funds, within 60 days of the signature of this Agreement.

(3) Serbia shall pay its financial contribution under this Agreement in accordance with point (II) of this Annex. In the absence of payment by Serbia by the due date, the Commission shall send a formal letter of reminder.

(108) Any delay in the payment of the financial contribution shall give rise to the payment of default interest by Serbia on the outstanding amount from the due date.

(109) The interest rate for amounts receivable not paid on the due date shall be the rate applied by the European Central Bank to its principal refinancing operations, as published in the C series of the Official Journal of the European Union, in force on the first calendar day of the month in which the due date falls, increased by three and half percentage points.

(110) In case the delay in the payment of the contribution is such that it may significantly jeopardise the implementation and management of the Customs programme, participation of Serbia in the Customs programme will be suspended by the Commission following the absence of payment 20 working days after a formal letter of reminder, without prejudice to the Union’s obligations according to grant agreements and/or contracts already concluded pertaining to the implementation of the indirect actions for which Serbia was selected.

(111) Annex II

(112) Sound Financial Management

(113) Protection of financial interests and recovery

(114) Article 1

(115) Reviews and audits

(116) 1. The European Union shall have the right to conduct, in accordance with the applicable acts of one or more Union institutions or bodies and as provided in relevant agreements and/or contracts, technical, scientific, financial, or other types of reviews and audits on the premises of any natural person residing in or any legal entity established in Serbia and receiving European Union funding, as well as any third party involved in the implementation of Union funds residing or established in Serbia. Such review and audits may be carried out by the agents of the institutions and bodies of the European Union, in particular of the European Commission and the European Court of Auditors, or by other persons mandated by the European Commission.

(117) 2. The agents of the institutions and bodies of the European Union, in particular of the European Commission and the European Court of Auditors, and the other persons mandated by the European Commission, shall have appropriate access to sites, works and documents (both in electronic and paper versions) and to all the information required in order to carry out such audits, including the right of obtaining a physical/electronic copy of, and extracts from, any document or the contents of any data medium held by the audited natural or legal person or by the audited third party.

(118) 3. Serbia shall not prevent or raise any particular obstacle to the right of entrance in Serbia and to the access to the premises of the agents and other persons referred to in paragraph 2 on the grounds of the exercise of their duties referred to in this Article.

(119) 4. The reviews and audits may be carried out, also after the suspension of application of this Agreement pursuant to its Article 5(5), or its termination, on the terms laid down in the applicable acts of one or more European Union institutions or bodies and as provided in relevant agreements and/or contracts in relation to any legal commitment implementing the European Union budget entered into by the European Union before the date on which the suspension of application of this Agreement pursuant to its Article 5(5), or termination of this Agreement takes effect.

(120) Article 2

(121) Fight against irregularities, fraud and other criminal offences

(122) affecting the financial interests of the Union

(123) 1. The European Commission and the European Anti-Fraud Office (OLAF) shall be authorised to carry out administrative investigations, including on-the-spot checks and inspections, on the territory of Serbia. These investigations shall be carried out in accordance with the terms and conditions established by applicable acts of one or more Union institutions.

(124) 2. The competent authorities of Serbia shall inform the European Commission or OLAF within reasonable time of any fact or suspicion which has come to their notice relating to an irregularity, fraud or other illegal activity affecting the financial interests of the Union.

(125) 3. On-the-spot checks and inspections may be carried out on the premises of any natural person residing in or legal entity established in Serbia and receiving Union funds, as well as of any third party involved in the implementation of Union funds residing or established in Serbia.

(126) 4. On-the-spot checks and inspections shall be prepared and conducted by the European Commission or OLAF in close collaboration with the competent authority of Serbia designated by the government of Serbia. The designated authority shall be notified a reasonable time in advance of the object, purpose and legal basis of the checks and inspections, so that it can provide assistance. To that end, the officials of the competent Serbia authorities may participate in the on-the-spot checks and inspections.

(127) 5. Upon request by authorities of Serbia, the on-the-spot checks and inspections may be carried out jointly with the European Commission or OLAF.

(128) 6. Commission agents and OLAF staff shall have access to all the information and documentation, including computer data, on the operations concerned, which are required for the proper conduct of the on-the-spot checks and inspections. They may, in particular, copy relevant documents.

(129) 7. Where the person, entity or another third party resists an on-the-spot check or inspection, authorities of Serbia, acting in accordance with national rules and regulations, shall assist the European Commission or OLAF, to allow them to fulfil their duty in carrying out an on-the-spot check or inspection. This assistance shall include taking the appropriate precautionary measures under national law, in particular in order to safeguard evidence.

(130) 8. The European Commission or OLAF shall inform the authorities of Serbia of the result of such checks and inspections. In particular, the European Commission or OLAF shall report as soon as possible to the competent authority of Serbia any fact or suspicion relating to an irregularity which has come to their notice in the course of the on-the-spot check or inspection.

(131) 9. Without prejudice to application of Serbia criminal law, the European Commission may impose administrative measures and penalties on legal or natural persons of Serbia participating in the implementation of a programme or activity in accordance with European Union legislation.

(132) 10. For the purposes of proper implementation of this Article, the European Commission or OLAF and the competent authorities of Serbia shall regularly exchange information and, at the request of one of the parties to this Agreement, consult each other.

(133) 11. In order to facilitate effective cooperation and exchange of information with OLAF, Serbia shall designate a contact point.

(134) 12. Information exchanged between the European Commission or OLAF and the competent authorities of Serbia shall take place having due regard to the confidentiality requirements. Personal data included in the exchange of information shall be protected in accordance with applicable rules.

(135) 13. Authorities of Serbia shall cooperate with the European Public Prosecutor’s Office to allow it to fulfil its duty to investigate, prosecute and bring to judgment the perpetrators of, and accomplices to, criminal offences affecting the financial interests of the European Union in accordance with the applicable legislation.

(136) Article 3

(137) Recovery and enforcement

(138) 1. Decisions adopted by the European Commission imposing a pecuniary obligation on legal or natural persons other than States in relation to any claims stemming from the Customs programme shall be enforceable in Serbia. The order for enforcement shall be appended to the decision, without any other formality than a verification of the authenticity of the decision by the national authority designated for this purpose by the government of Serbia. The government of Serbia shall make known its designated national authority to the Commission and the Court of Justice of the European Union. In accordance with Article 4 of Annex II, the European Commission shall be entitled to notify such enforceable decisions directly to persons residing and legal entities established in Serbia. Enforcement shall take place in accordance with the Serbia law and rules of procedure.

(139) 2. Judgments and orders of the Court of Justice of the European Union delivered in application of an arbitration clause contained in a contract or agreement in relation to Union programmes, activities, actions or projects shall be enforceable in Serbia in the same manner as European Commission decisions referred to in paragraph (1).

(140) 3. The Court of Justice of the European Union shall have jurisdiction to review the legality of the decision of the Commission referred to in paragraph 1 and to suspend its enforcement. However, the Courts of Serbia shall have jurisdiction over complaints that enforcement is being carried out in an irregular manner.

(141) Article 4

(142) Communication and exchange of information

(143) The European Union institutions and bodies involved in the implementation of Customs programme, or in controls over that programme, shall be entitled to communicate directly, including through electronic exchange systems, with any natural person residing in or legal entity established in Serbia and receiving Union funds, as well as any third party involved in the implementation of Union funds residing or established in Serbia. Such persons, entities and parties may submit directly to the European Union institutions and bodies all relevant information and documentation which they are required to submit on the basis of the European Union legislation applicable to the Union programme and of the contracts or agreements concluded to implement that programme.

(144) SPORAZUM

(145) IZMEĐU EVROPSKE UNIJE I REPUBLIKE SRBIJE O UČEŠĆU REPUBLIKE SRBIJE U PROGRAMU EVROPSKE UNIJE „CARINAˮ O SARADNJI U OBLASTI CARINA

(146) Evropska komisija u ime Evropske unije (u daljem tekstu: Komisija)

(147) sa jedne strane, i

(148) Vlada Republike Srbije (u daljem tekstu: Srbija)

(149) sa druge strane,

(150) u daljem tekstu: strane ugovornice

(151) S OBZIROM na to da Okvirni sporazum između Evropske zajednice i Srbije i Crne Gore o opštim principima učešća Srbije i Crne Gore u programima Zajednice1, predviđa da se određeni uslovi i odredbe koji se odnose na učešće Srbije u svakom pojedinačnom programu, a posebno oni u vezi sa finansijskim doprinosom, utvrđuju putem sporazuma, u vidu Memoranduma o razumevanju, između Komisije i nadležnih organa u Srbiji;

(152) S OBZIROM na to da je program Evropske unije „Carinaˮ o saradnji u oblasti carina (u daljem tekstu: program „Carinaˮ) uspostavljen Uredbom (EU) broj 2021/444 Evropskog parlamenta i Saveta2;

(153) S OBZIROM na to da određeni uslovi i odredbe koji se odnose na pridruživanje treba da se definišu međunarodnim sporazumom između Evropske unije i zemlje koja se pridružuje;

(154) S OBZIROM na to da u skladu sa članom 5. tač. a) i b) podstav 1. Uredbe (EU) 2021/444, zemlje u procesu pristupanja, zemlje kandidati i potencijalni kandidati, kao i zemlje Evropske politike susedstva mogu da učestvuju u skladu sa opštim principima i opštim uslovima i odredbama za učešće pomenutih zemalja u programima Evropske unije koji su uspostavljeni u njihovim okvirnim sporazumima i odlukama Saveta za pridruživanje ili u sličnim sporazumima i u skladu sa određenim uslovima koji su navedeni u sporazumima između Evropske unije i tih zemalja;

(155) UVIĐAJUĆI opšte principe koji su navedeni u Uredbi (EU) broj 2021/444 Evropskog parlamenta i Saveta;

(156) PRIZNAJUĆI ciljeve programa „Carinaˮ da pruži podršku carinskoj uniji i carinskim organima u zajedničkom radu i delovanju kako bi se zaštitili finansijski i ekonomski interesi Evropske unije i njenih država članica, osigurala bezbednost i sigurnost unutar Evropske unije i kako bi se zaštitila Evropska unija od nefer i nelegalne trgovine, uz istovremeno olakšavanje zakonitih poslovnih aktivnosti;

(157) SAGLASILE SU SE O SLEDEĆEM:

Član 3

(1) Finansijski doprinos

(2) 1. Učešće Srbije ili pravnih lica iz Srbije u programu „Carinaˮ podleže obavezi Srbije da finansijski doprinosi programu i povezanim troškovima koji se odnose na upravljanje, izvršenje i sprovođenje u okviru opšteg budžeta Evropske unije (u daljem tekstu: budžet Unije). Pravila kojima se uređuje finansijski doprinos Srbije navedena su u Aneksu I.

(3) 2. Finansijski doprinos imaće formu zbira sledećih iznosa:

(4) a) operativnog doprinosa i

(5) b) naknade za učešće.

(6) 3. Finansijski doprinos biće u formi godišnje uplate u jednoj rati, a na plaćanje dospeva najkasnije u maju.

(7) 4. Operativni doprinos pokriće operativne troškove i troškove podrške za program i biće dodatak obavezama i plaćanjima aproprijacije iznosa koji su uneti u budžet Evropske unije koji su konačno odobreni za program „Carinaˮ.

(8) 5. Operativni doprinos zasnivaće se na ključu za doprinos koji je definisan kao odnos bruto domaćeg proizvoda (BDP) Srbije po tržišnim cenama i BDP-a Evropske unije po tržišnim cenama. Bruto domaći proizvodi po tržišnim cenama koji se primenjuju utvrđuju posebne službe Komisije na osnovu najnovijih statističkih podataka koji su dostupni za izračunavanje budžeta u godini pre godine kada godišnje plaćanje dospeva. Uz odstupanje, za 2021. godinu, operativni doprinos će se zasnivati na BDP-u za 2019. godinu po tržišnim cenama. Izmene u ovom ključu za doprinos nalaze se u Aneksu I.

(9) 6. Operativni doprinos se obračunava primenom ključa doprinosa, kako je prilagođen, na aproprijacije za preuzete obaveze unete u budžet Evropske unije, koji je konačno usvojen za odgovarajuću godinu za finansiranje programa „Carinaˮ.

(10) 7. Naknada za učešće iznosiće 4% godišnjeg početnog operativnog doprinosa obračunatog u skladu sa st. 5. i 6. ovog člana i biće postepeno uvedena kao što je predviđeno u Aneksu I. Naknada za učešće ne podleže retroaktivnim usklađivanjima i izmenama.

(11) 8. Evropska unija će Srbiji pružiti informacije u vezi sa njenim finansijskim učešćem kako one budu uključivane u informacije u vezi sa budžetom, računovodstvom, učinkom i procenom a koje se dostavljaju budžetskim organima Evropske unije i organima za davanje odobrenja u vezi sa programom „Carinaˮ. Informacije će biti pružene uz poštovanje pravila o poverljivosti i zaštiti podataka Evropske unije i Srbije i ne dovodeći u pitanje informacije koje Srbija ima pravo da dobije prema Aneksu II.

(12) 9. Svi doprinosi Srbije ili uplate iz Evropske unije, kao i obračun iznosa koji dospevaju ili će biti primljeni, vrše se u evrima.

Član 4

(1) Praćenje, izveštavanje i procena

(2) 1. Ne dovodeći u pitanje odgovornost Komisije, Evropske kancelarije za borbu protiv prevara (OLAF) i Evropskog revizorskog suda u vezi sa praćenjem i procenom programa „Carinaˮ, učešće Srbije u programu „Carinaˮ će se kontinuirano pratiti na partnerskoj osnovi, što uključuje Komisiju i Srbiju.

(3) 2. Pravila u vezi sa dobrim finansijskim upravljanjem, uključujući finansijsku kontrolu, naplatu potraživanja i druge mere protiv prevara u vezi sa finansiranjem Evropske unije prema ovom sporazumu, utvrđena su u Aneksu II.

Član 5

(1) Završne odredbe

(2) 1. Ovaj sporazum stupa na snagu od dana kada strane obaveste jedna drugu o okončanju svojih internih procedura u tu svrhu.

(3) 2. Ovaj sporazum će se primenjivati od 1. januara 2021. godine. Ostaće na snazi onoliko dugo koliko je potrebno da se završe svi projekti i aktivnosti koji se finansiraju iz programa „Carinaˮ, sve radnje neophodne da se zaštite finansijski interesi Evropske unije i sve finansijske obaveze koje proističu iz sprovođenja ovog sporazuma između strana ugovornica.

(4) 3. Evropska unija i Srbija mogu privremeno primeniti ovaj sporazum u skladu sa svojim internim procedurama i zakonodavstvom. Privremena primena počinje od dana kada su strane ugovornice obavestile jedna drugu o okončanju svojih internih procedura neophodnih u tu svrhu.

(5) 4. Ukoliko Srbija obavesti Komisiju, koja nastupa u ime Evropske unije, da neće završiti svoje interne procedure neophodne za stupanje na snagu ovog sporazuma, ovaj sporazum će prestati da se privremeno primenjuje na dan kada Komisija primi ovo obaveštenje, što će predstavljati datum prestanka ovog sporazuma.

(6) 5. Evropska unija može obustaviti primenu ovog sporazuma u slučaju neplaćanja finansijskog doprinosa koji Srbija duguje, kako je opisano u tački II. Aneksa I.

(7) Komisija će obavestiti Srbiju o obustavi primene ovog sporazuma putem zvaničnog pisma obaveštenja, koja će stupiti na snagu 15 dana nakon što Srbija primi ovo obaveštenje.

(8) U slučaju da se primena ovog sporazuma obustavi, pravna lica osnovana u Srbiji neće imati pravo da učestvuju u postupcima dodele sredstava koji još nisu završeni kada obustava stupi na snagu. Postupak dodele sredstava se smatra završenim kada su preuzete zakonske obaveze kao rezultat tog postupka.

(9) Obustava ne utiče na pravne obaveze preuzete pre nego što je obustava stupila na snagu. Ovaj sporazum će nastaviti da se primenjuje na takve pravne obaveze.

(10) Evropska unija će odmah obavestiti Srbiju kada Komisija primi celokupan iznos dugovanog finansijskog doprinosa. Obustava će biti ukinuta sa trenutnim dejstvom nakon ovog obaveštenja.

(11) Od dana kada obustava bude ukinuta, pravna lica iz Srbije će ponovo biti kvalifikovana za postupke dodele koji su pokrenuti nakon ovog datuma, kao i za postupke dodele koji su pokrenuti pre ovog datuma, a za koje nisu istekli rokovi za podnošenje prijava.

(12) 6. Obe strane ugovornice mogu da raskinu Sporazum u bilo kom trenutku obaveštenjem u pisanoj formi o nameri da ga raskinu.

(13) Raskid stupa na snagu tri kalendarska meseca od datuma kada je obaveštenje u pisanoj formi stiglo do primaoca. Datum kada raskid stupa na snagu predstavlja datum raskida ovog sporazuma.

(14) 7. Kada se primena ovog sporazuma obustavi u skladu sa stavom 5. ovog člana ili kada se raskine u skladu sa stavom 6. ovog člana, strane ugovornice su saglasne da:

(15) (a) projekti ili aktivnosti u vezi sa kojima su preuzete zakonske obaveze u slučaju privremene primene i/ili nakon stupanja na snagu ovog sporazuma, a pre nego što se obustavi primena ovog sporazuma ili se raskine, nastaviće se sve do njihovog završetka pod uslovima utvrđenim ovim sporazumom;

(16) (b) godišnji finansijski doprinos za godinu tokom koje ovaj sporazum prestaje da se primenjuje privremeno ili je raskinut biće plaćen u skladu sa članom 3. ovog sporazuma;

(17) (v) nakon godine tokom koje ovaj sporazum prestane privremeno da se primenjuje, Srbija će u slučaju pristupa ili rada na Zajedničkoj komunikacionoj mreži/interfejsu zajedničkog sistema (CCN/CSI) i njenim aplikacijama, plaćati godišnje troškove, kao i svaka zemlja koja nije pridružena programu.

(18) Komisija će obavestiti Srbiju o troškovima pristupa i rada na Zajedničkoj komunikacionoj mreži/interfejsu zajedničkog sistema (CCN/CSI) i njenim aplikacijama što je pre moguće, a najkasnije prilikom objavljivanja prvog poziva za uplatu sredstava u finansijskoj godini.

(19) Strane ugovornice će uz uzajamnu saglasnost rešiti sve druge posledice raskida ili prestanka privremene primene ovog sporazuma.

(20) 8. Aneks I i Aneks II čine sastavni deo ovog sporazuma.

(21) 9. Ovaj sporazum se može izmeniti samo u pisanoj formi uz uzajamnu saglasnost strana ugovornica. Izmene i dopune stupiće na snagu nakon sprovođenja iste procedure koja se primenjuje za stupanje na snagu ovog sporazuma.

(22) Ovaj sporazum će biti sačinjen u dva istovetna primerka na engleskom jeziku.

(23) Sačinjeno u Briselu, dana ........... Sačinjeno u Beogradu, dana .........

(24) ZA EVROPSKU UNIJU

(25) ZA VLADU REPUBLIKE SRBIJE

(26) Gerasimos TOMAS, s.r.

(27) Direktor za poreze i carinsku uniju

(28) Siniša Mali, s.r.

(29) Ministar finansija

(30) ANEKS I: Pravila kojima se uređuje finansijski doprinos Republike Srbije za program „Carinaˮ (2021–2027)

(31) ANEKS II: Dobro finansijsko upravljanje

(32) Aneks I

(33) Pravila kojima se uređuje finansijski doprinos Srbije za program „Carinaˮ (2021–2027)

(34) I. Izračunavanje finansijskog doprinosa Srbije

(1) Finansijski doprinos Srbije za program „Carinaˮ utvrđuje se na godišnjem nivou srazmerno i kao dodatak iznosu raspoloživom svake godine u budžetu Evropske unije za aproprijacije za obaveze za upravljanje, izvršenje i sprovođenje programa „Carinaˮ.

(2) Naknada za učešće koja se navodi u članu 3. stav 7. ovog sporazuma plaća se u sledećim fazama:

(37) 2021. godina: 0,5%;

(38) 2022. godina: 1%;

(39) 2023. godina: 1,5%;

(40) 2024. godina: 2%;

(41) 2025. godina: 2,5%;

(42) 2026. godina: 3%;

(43) 2027. godina: 4%.

(3) U skladu sa članom 3. stav 5. ovog sporazuma, operativni doprinos koji će Srbija platiti za svoje učešće u programu „Carinaˮ izračunaće se za odgovarajuće finansijske godine primenom korekcije ključa doprinosa.

(45) Korekcija ključa doprinosa:

(46) Usklađen ključ doprinosa = ključ doprinosa × koeficijent

(47) Koeficijent koji će se koristiti za navedeno izračunavanje korekcije za ključ doprinosa će biti 0,2.

(48) II. Plaćanje finansijskog doprinosa Srbije

(1) Komisija će Srbiji, u najkraćem mogućem roku, a najkasnije prilikom objavljivanja prvog poziva za uplatu sredstava u finansijskoj godini, saopštiti sledeće podatke:

(50) (a) iznose aproprijacija za obaveze u budžetu Evropske unije koji su konačno usvojeni za predmetnu godinu za budžetske linije koje obezbeđuju učešće Srbije.

(51) (b) iznos naknade za učešće iz člana 3. stav 7. ovog sporazuma.

(52) Na osnovu svog Nacrta budžeta, Komisija će dati procenu informacija za narednu godinu pod tač. (a) i (b) što je pre moguće, a najkasnije do 1. septembra finansijske godine.

(2) Komisija će najkasnije u aprilu svake finansijske godine objaviti Srbiji poziv za uplatu sredstava u skladu sa njenim doprinosom prema ovom sporazumu.

(54) Poziv za uplatu sredstava predviđa uplatu doprinosa Srbije najkasnije u roku od 45 dana od dana objavljivanja poziva za uplatu sredstava.

(55) Za prvu godinu sprovođenja ovog sporazuma, Komisija će objaviti jedinstveni poziv za uplatu sredstava u roku od 60 dana od dana potpisivanja ovog sporazuma.

(3) Srbija plaća svoj finansijski doprinos po ovom sporazumu u skladu sa tačkom II. ovog aneksa. U slučaju da Srbija ne izvrši plaćanje u roku, Komisija će poslati službenu opomenu.

(57) Svako kašnjenje u plaćanju finansijskog doprinosa dovodi do plaćanja zatezne kamate od strane Srbije na preostali iznos od dana dospeća.

(58) Kamatna stopa za iznose potraživanja koji nisu plaćeni do dana dospeća biće stopa koju primenjuje Evropska centralna banka na svoje glavne aktivnosti refinansiranja, kako je objavljeno u seriji C Službenog lista Evropske unije, na snazi prvog kalendarskog dana meseca na koji pada rok dospeća, uvećano za 3,5 procentnih poena.

(59) U slučaju da je kašnjenje u plaćanju doprinosa takvo da može značajno ugroziti sprovođenje i upravljanje programom „Carinaˮ, Komisija će suspendovati učešće Srbije u programu „Carinaˮ nakon neizvršenja plaćanja 20 radnih dana nakon zvanične opomene, ne dovodeći u pitanje obaveze Evropske unije prema već dodeljenim ugovorima o bespovratnim sredstvima i/ili ugovorima koji se odnose na sprovođenje indirektnih aktivnosti za koje je Srbija izabrana.