2008 General budget

Annex PARTA-2 — FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2008 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities´ own resources

EXPENDITURE

Description

Budget 2008

Budget 2007⁽¹⁾

Change (%)

1. Sustainable growth

50 324 204 626

43 590 118 012

+ 15,45

2. Preservation and management of natural resources

53 177 320 053

54 210 425 736

- 1,91

3. Citizenship, freedom, security and justice

1 241 449 006

1 270 114 751

- 2,26

4. The EU as a global partner

8 112 728 400

7 352 746 732

+ 10,34

5. Administration

7 284 420 235

6 977 764 032

+ 4,39

6. Compensation

206 636 292

444 646 152

– 53,53

Total expenditure⁽²⁾

120 346 758 612

113 845 815 415

+ 5,71

(1)	The figures in this column correspond to those in the 2007 budget (OJ L 77, 16.3.2007, p. 1) plus Amending Budgets No 1 to No 7/2007.
(2)	The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance‚.

REVENUE

Description

Budget 2008

Budget 2007⁽¹⁾

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 299 250 412

1 703 773 561

– 23,74

Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0)

p.m.

1 847 631 711

Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1)

p.m.

Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2)

125 750 000

260 940 125

– 51,81

Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2)

p.m.

3 830 264 680

Total revenue for Titles 3 to 9

1 425 000 412

7 642 610 077

- 81,35

Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2)

18 748 500 000

16 532 900 000

+ 13,40

VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3)

19 095 673 953

18 517 228 951

+ 3,12

Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4)

81 077 584 247

71 153 076 387

+ 13,95

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom⁽²⁾

118 921 758 200

106 203 205 338

+ 11,98

Total revenue⁽³⁾

120 346 758 612

113 845 815 415

+5,71

(1)	The figures in this column correspond to those in the 2007 budget (OJ L 77, 16.3.2007, p. 1) plus Amending Budgets No 1 to No 7/2007.
(2)	The own resources for the 2008 budget are determined on the basis of the budget forecasts adopted at the 139th meeting of the Advisory Committee on Own Resources on 16 May 2007.
(3)	The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance‚.

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

Member State

1 % of non-capped VAT base

1 % of gross national income

Capping rate (in %)

1 % of gross national income multiplied by capping rate

1 % of capped VAT base⁽¹⁾

Member States whose VAT base is capped

(1)

(2)

(3)

(4)

(5)

(6)

Belgium

1 440 965 000

3 420 171 000

1 710 085 500

1 440 965 000

Bulgaria

180 939 000

302 569 000

151 284 500

Bulgaria

Czech Republic

702 867 000

1 219 393 000

609 696 500

Czech Republic

Denmark

975 620 000

2 392 833 000

1 196 416 500

975 620 000

Germany

10 407 889 000

24 720 152 000

12 360 076 000

10 407 889 000

Estonia

98 259 000

165 538 000

82 769 000

Estonia

Ireland

905 937 000

1 719 953 000

859 976 500

Ireland

Greece

1 267 563 000

2 175 920 000

1 087 960 000

Greece

Spain

6 743 417 000

10 822 406 000

5 411 203 000

Spain

France

9 383 695 000

19 230 736 000

9 615 368 000

9 383 695 000

Italy

6 175 505 000

15 707 334 000

7 853 667 000

6 175 505 000

Cyprus

128 544 000

157 346 000

78 673 000

Cyprus

Latvia

122 307 000

218 725 000

109 362 500

Latvia

Lithuania

132 605 000

286 456 000

143 228 000

132 605 000

Luxembourg

175 313 000

323 842 000

161 921 000

Luxembourg

Hungary

404 912 000

995 759 000

497 879 500

404 912 000

Malta

41 423 000

53 280 000

26 640 000

Malta

Netherlands

2 803 480 000

5 744 079 000

2 872 039 500

2 803 480 000

Austria

1 220 187 000

2 736 781 000

1 368 390 500

1 220 187 000

Poland

1 593 295 000

3 122 414 000

1 561 207 000

Poland

Portugal

978 963 000

1 599 144 000

799 572 000

Portugal

Romania

552 422 000

1 317 240 000

658 620 000

552 422 000

Slovenia

185 938 000

335 086 000

167 543 000

Slovenia

Slovakia

250 865 000

563 978 000

281 989 000

250 865 000

Finland

792 183 000

1 828 978 000

914 489 000

792 183 000

Sweden

1 490 119 000

3 456 262 000

1 728 131 000

1 490 119 000

United Kingdom

10 530 959 000

21 276 097 000

10 638 048 500

10 530 959 000

Total

59 686 171 000

125 892 472 000

62 946 236 000

57 669 214 000

(1)	The base to be used does not exceed 50 % of GNI.

Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):

Uniform rate (%) = maximum call rate – frozen rate

A. The maximum call rate is set at 0,50 % for 2008.

B. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom):

(1) calculation of the theoretical share of the countries with a restricted financial burden:

In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution.

Formula for a country with a restricted financial burden, for example Germany:

Germany’s theoretical VAT contribution = (Germany’s capped VAT base / (EU capped VAT base – UK capped VAT base)) x 1/4 x United Kingdom correction

Example: Germany

Germany’s theoretical VAT contribution = 10 407 889 000 / (57 669 214 000 – 10 530 959 000) × 1/4 × 5 757 931 681 = 317 830 570

(2) calculation of the frozen rate:

Frozen rate = (UK correction – theoretical VAT contributions (D + NL + A + S))/(EU capped VAT base – capped VAT bases (UK+ D + NL + A + S))

Frozen rate = (5 757 931 681 – (317 830 570 + 85 611 179 + 37 261 421 + 45 504 460))/(57 669 214 000 – (10 530 959 000 + 10 407 889 000 + 2 803 480 000 + 1 220 187 000 + 1 490 119 000))

Frozen rate = 0,168875772152444 %

Uniform rate

0,5 % – 0,168875772152444 % = 0,331124227847556 %

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

Member State	1 % of capped VAT base	Maximum VAT call rate (in %)	Uniform rate of VAT own resources (in %)	VAT own resources at uniform rate
	(1)	(2)	(3)	(4) = (1) × (3)
Belgium	1 440 965 000	0,50	0,331124228	477 138 423
Bulgaria	151 284 500	0,50	0,331124228	50 093 963
Czech Republic	609 696 500	0,50	0,331124228	201 885 283
Denmark	975 620 000	0,50	0,331124228	323 051 419
Germany	10 407 889 000	0,50	0,331124228	3 446 304 209
Estonia	82 769 000	0,50	0,331124228	27 406 821
Ireland	859 976 500	0,50	0,331124228	284 759 055
Greece	1 087 960 000	0,50	0,331124228	360 249 915
Spain	5 411 203 000	0,50	0,331124228	1 791 780 415
France	9 383 695 000	0,50	0,331124228	3 107 168 761
Italy	6 175 505 000	0,50	0,331124228	2 044 859 325
Cyprus	78 673 000	0,50	0,331124228	26 050 536
Latvia	109 362 500	0,50	0,331124228	36 212 573
Lithuania	132 605 000	0,50	0,331124228	43 908 728
Luxembourg	161 921 000	0,50	0,331124228	53 615 966
Hungary	404 912 000	0,50	0,331124228	134 076 173
Malta	26 640 000	0,50	0,331124228	8 821 149
Netherlands	2 803 480 000	0,50	0,331124228	928 300 150
Austria	1 220 187 000	0,50	0,331124228	404 033 478
Poland	1 561 207 000	0,50	0,331124228	516 953 462
Portugal	799 572 000	0,50	0,331124228	264 757 661
Romania	552 422 000	0,50	0,331124228	182 920 308
Slovenia	167 543 000	0,50	0,331124228	55 477 547
Slovakia	250 865 000	0,50	0,331124228	83 067 479
Finland	792 183 000	0,50	0,331124228	262 310 984
Sweden	1 490 119 000	0,50	0,331124228	493 414 503
United Kingdom	10 530 959 000	0,50	0,331124228	3 487 055 667
Total	57 669 214 000			19 095 673 953

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)

Member State

1 % of gross national income

Uniform rate of ‘additional base‚‚ own resources

‘Additional base‚ own resources at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

3 420 171 000

2 202 667 070

Bulgaria

302 569 000

194 861 243

Czech Republic

1 219 393 000

785 316 525

Denmark

2 392 833 000

1 541 038 285

Germany

24 720 152 000

15 920 334 031

Estonia

165 538 000

106 610 196

Ireland

1 719 953 000

1 107 688 427

Greece

2 175 920 000

1 401 341 433

Spain

10 822 406 000

6 969 872 942

France

19 230 736 000

12 385 026 629

Italy

15 707 334 000

10 115 876 473

Cyprus

157 346 000

101 334 364

Latvia

218 725 000

0,6440225⁽¹⁾

140 863 821

Lithuania

286 456 000

184 484 109

Luxembourg

323 842 000

208 561 534

Hungary

995 759 000

641 291 198

Malta

53 280 000

34 313 519

Netherlands

5 744 079 000

3 699 316 104

Austria

2 736 781 000

1 762 548 535

Poland

3 122 414 000

2 010 904 863

Portugal

1 599 144 000

1 029 884 713

Romania

1 317 240 000

848 332 195

Slovenia

335 086 000

215 802 923

Slovakia

563 978 000

363 214 520

Finland

1 828 978 000

1 177 902 980

Sweden

3 456 262 000

2 225 910 486

United Kingdom

21 276 097 000

13 702 285 129

Total

125 892 472 000

81 077 584 247

(1)	Calculation of rate: (81 077 584 247) / (125 892 472 000) = 0,644022497604146 %.

TABLE 4

Correction of budgetary imbalances for the United Kingdom for 2007 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

Description

Coefficient⁽¹⁾ (%)

Amount

1. United Kingdom’s share (in %) of total non-capped VAT bases

17,7156

2. United Kingdom’s share (in %) of PAE-adjusted total allocated expenditure

8,7227

3. (1) – (2)

8,9929

4. Total allocated expenditure

107 174 316 280

5. Pre-accession expenditure (PAE)⁽²⁾

2 924 640 078

6. PAE-adjusted total allocated expenditure = (4) – (5)

104 249 676 202

7. United Kingdom’s correction original amount = (3) × (6) x 0,66

6 187 547 592

8. United Kingdom’s advantage⁽³⁾

451 577 107

9. Basic compensation for the United Kingdom = (7) – (8)

5 735 970 485

10. Windfall gains deriving from traditional own resources⁽⁴⁾

- 21 961 196

11. Correction for the United Kingdom = (9) – (10)

5 757 931 681

(1)	Rounded percentages.
(2)	The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for 2004, 2005 and 2006, as well as payments made to Bulgaria and Romania under 2006 appropriations. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.
(3)	The ‘UK advantage‚ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.
(4)	These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

TABLE 5

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5 757 931 681 (Chapter 1 5)

Member State	Percentage share of GNI base	Shares without the United Kingdom	Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom	Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2	Column 4 distributed in accordance with column 3	Financing scale	Financing scale applied to the correction
	(1)	(2)	(3)	(4)	(5)	(6) = (2) + (4) + (5)	(7)
Belgium	2,72	3,27	5,03		1,32	4,59	264 394 444
Bulgaria	0,24	0,29	0,45		0,12	0,41	23 389 931
Czech Republic	0,97	1,17	1,79		0,47	1,64	94 264 507
Denmark	1,90	2,29	3,52		0,93	3,21	184 976 643
Germany	19,64	23,63	0,00	-17,72	0,00	5,91	340 140 218
Estonia	0,13	0,16	0,24		0,06	0,22	12 796 824
Ireland	1,37	1,64	2,53		0,67	2,31	132 960 024
Greece	1,73	2,08	3,20		0,84	2,92	168 208 303
Spain	8,60	10,34	15,92		4,19	14,53	836 620 163
France	15,28	18,38	28,30		7,44	25,82	1 486 621 504
Italy	12,48	15,01	23,11		6,07	21,09	1 214 246 844
Cyprus	0,12	0,15	0,23		0,06	0,21	12 163 546
Latvia	0,17	0,21	0,32		0,08	0,29	16 908 416
Lithuania	0,23	0,27	0,42		0,11	0,38	22 144 324
Luxembourg	0,26	0,31	0,48		0,13	0,43	25 034 428
Hungary	0,79	0,95	1,47		0,39	1,34	76 976 604
Malta	0,04	0,05	0,08		0,02	0,07	4 118 781
Netherlands	4,56	5,49	0,00	-4,12	0,00	1,37	79 036 419
Austria	2,17	2,62	0,00	-1,96	0,00	0,65	37 657 102
Poland	2,48	2,98	4,59		1,21	4,19	241 376 502
Portugal	1,27	1,53	2,35		0,62	2,15	123 620 950
Romania	1,05	1,26	1,94		0,51	1,77	101 828 516
Slovenia	0,27	0,32	0,49		0,13	0,45	25 903 640
Slovakia	0,45	0,54	0,83		0,22	0,76	43 598 010
Finland	1,45	1,75	2,69		0,71	2,46	141 388 142
Sweden	2,75	3,30	0,00	-2,48	0,00	0,83	47 556 896
United Kingdom	16,90	0,00	0,00		0,00	0,00	0
Total	100,00	100,00	100,00	-26,28	26,28	100,00	5 757 931 681

The calculations are made to 15 decimal places.

TABLE 6

Summary of financing⁽¹⁾ of the general budget by type of own resource and by Member State

Member State

Traditional own resources (TOR)

VAT and GNI-based own resources, including UK correction payments

Total own resources⁽²⁾

Net agricultural duties (75 %)

Net sugar and isoglucose levies (75 %)

Net customs duties (75 %)

Total net traditional own resources (75 %)

p.m.

Collection costs

(25 % of gross TOR)

VAT own resources

GNI own resources

United Kingdom correction

Total ‘national contributions‚

Share in total ‘national contributions‚ (%)

(1)

(2)

(3)

(4) = (1) + (2) + (3)

(5)

(6)

(7)

(8)

(9) = (6) + (7) + (8)

(10)

(11) = (4) + (9)

Belgium

18 400 000

31 400 000

1 676 800 000

1 726 600 000

575 533 333

477 138 423

2 202 667 070

264 394 444

2 944 199 937

2,94

4 670 799 937

Bulgaria

10 100 000

400 000

55 600 000

66 100 000

22 033 333

50 093 963

194 861 243

23 389 931

268 345 137

0,27

334 445 137

Czech Republic

6 700 000

3 300 000

230 400 000

240 400 000

80 133 333

201 885 283

785 316 525

94 264 507

1 081 466 315

1,08

1 321 866 315

Denmark

40 900 000

3 800 000

275 400 000

320 100 000

106 700 000

323 051 419

1 541 038 285

184 976 643

2 049 066 347

2,05

2 369 166 347

Germany

221 500 000

163 700 000

3 381 600 000

3 766 800 000

1 255 600 000

3 446 304 209

15 920 334 031

340 140 218

19 706 778 458

19,67

23 473 578 458

Estonia

900 000

8 600 000

26 200 000

35 700 000

11 900 000

27 406 821

106 610 196

12 796 824

146 813 841

0,15

182 513 841

Ireland

800 000

232 000 000

232 800 000

77 600 000

284 759 055

1 107 688 427

132 960 024

1 525 407 506

1,52

1 758 207 506

Greece

11 000 000

1 500 000

247 000 000

259 500 000

86 500 000

360 249 915

1 401 341 433

168 208 303

1 929 799 651

1,93

2 189 299 651

Spain

58 700 000

8 500 000

1 337 600 000

1 404 800 000

468 266 667

1 791 780 415

6 969 872 942

836 620 163

9 598 273 520

9,58

11 003 073 520

France

126 000 000

229 600 000

1 352 400 000

1 708 000 000

569 333 333

3 107 168 761

12 385 026 629

1 486 621 504

16 978 816 894

16,95

18 686 816 894

Italy

173 600 000

6 900 000

1 621 700 000

1 802 200 000

600 733 334

2 044 859 325

10 115 876 473

1 214 246 844

13 374 982 642

13,35

15 177 182 642

Cyprus

4 300 000

3 800 000

32 200 000

40 300 000

13 433 333

26 050 536

101 334 364

12 163 546

139 548 446

0,14

179 848 446

Latvia

1 200 000

800 000

26 800 000

28 800 000

9 600 000

36 212 573

140 863 821

16 908 416

193 984 810

0,19

222 784 810

Lithuania

2 500 000

900 000

48 200 000

51 600 000

17 200 000

43 908 728

184 484 109

22 144 324

250 537 161

0,25

302 137 161

Luxembourg

700 000

21 800 000

22 500 000

7 500 000

53 615 966

208 561 534

25 034 428

287 211 928

0,29

309 711 928

Hungary

4 800 000

6 300 000

128 500 000

139 600 000

46 533 333

134 076 173

641 291 198

76 976 604

852 343 975

0,85

991 943 975

Malta

1 400 000

200 000

10 500 000

12 100 000

4 033 334

8 821 149

34 313 519

4 118 781

47 253 449

0,05

59 353 449

Netherlands

298 700 000

14 600 000

1 634 600 000

1 947 900 000

649 300 000

928 300 150

3 699 316 104

79 036 419

4 706 652 673

4,70

6 654 552 673

Austria

4 400 000

13 800 000

327 400 000

345 600 000

115 200 000

404 033 478

1 762 548 535

37 657 102

2 204 239 115

2,20

2 549 839 115

Poland

46 800 000

71 200 000

304 200 000

422 200 000

140 733 333

516 953 462

2 010 904 863

241 376 502

2 769 234 827

2,76

3 191 434 827

Portugal

28 000 000

300 000

103 800 000

132 100 000

44 033 333

264 757 661

1 029 884 713

123 620 950

1 418 263 324

1,42

1 550 363 324

Romania

30 000 000

1 100 000

186 200 000

217 300 000

72 433 334

182 920 308

848 332 195

101 828 516

1 133 081 019

1,13

1 350 381 019

Slovenia

300 000

41 400 000

41 700 000

13 900 000

55 477 547

215 802 923

25 903 640

297 184 110

0,30

338 884 110

Slovakia

1 500 000

2 300 000

75 700 000

79 500 000

26 500 000

83 067 479

363 214 520

43 598 010

489 880 009

0,49

569 380 009

Finland

7 400 000

900 000

149 800 000

158 100 000

52 700 000

262 310 984

1 177 902 980

141 388 142

1 581 602 106

1,58

1 739 702 106

Sweden

19 800 000

2 900 000

406 200 000

428 900 000

142 966 667

493 414 503

2 225 910 486

47 556 896

2 766 881 885

2,76

3 195 781 885

United Kingdom

562 800 000

56 600 000

2 497 900 000

3 117 300 000

1 039 100 000

3 487 055 667

13 702 285 129

-5 757 931 681

11 431 409 115

11,41

14 548 709 115

Total

1 683 200 000

633 400 000

16 431 900 000

18 748 500 000

6 249 500 000

19 095 673 953

81 077 584 247

100 173 258 200

100,00

118 921 758 200

(1)	p.m. (own resources + other revenue = total revenue = total expenditure); (118 921 758 200 + 1 425 000 412 = 120 346 758 612 = 120 346 758 612).
(2)	Total own resources as percentage of GNI: (118 921 758 200) / (12 589 247 200 000) = 0,94 %; own resources ceiling as percentage of GNI: 1,24 %.


Important legal notice	Last updated on: '05/03/2008'

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