Draft general budget 2009

Annex PARTA-2 — FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2009 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 2009

Budget 2008⁽¹⁾

Change (%)

1. Sustainable growth

44 478 014 666

50 316 804 626

- 11,60

2. Preservation and management of natural resources

54 337 822 000

53 237 770 053

+ 2,07

3. Citizenship, freedom, security and justice

1 207 710 000

1 508 860 203

- 19,96

4. The EU as a global partner

7 186 802 379

8 112 728 400

- 11,41

5. Administration

7 552 866 286

7 280 085 455

+ 3,75

6. Compensation

209 112 912

206 636 292

+ 1,20

Total expenditure⁽²⁾

114 972 328 243

120 662 885 029

- 4,72

(1)	The figures in this column correspond to those in the 2008 budget (OJ L 71, 14.3.2008, p. 1) plus Amending Budgets No 1/2008 to No 4/2008.
(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 2009

Budget 2008⁽¹⁾

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 341 235 656

2 148 450 412

- 37,57

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

p.m.

1 528 833 290

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)

p.m.

125 750 000

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

p.m.

Total revenue for Titles 3 to 9

1 341 235 656

3 803 033 702

- 64,73

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

19 206 100 000

18 748 500 000

+ 2,44

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

19 616 117 308

19 095 673 953

+ 2,73

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

74 808 875 279

79 015 677 374

- 5,32

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

113 631 092 587

116 859 851 327

- 2,76

Total revenue⁽³⁾

114 972 328 243

120 662 885 029

- 4,72

(1)	The figures in this column correspond to those in the 2008 budget (OJ L 71, 14.3.2008, p. 1) plus Amending Budgets No 1/2008 to No 4/2008.
(2)	The own resources for the 2009 budget are determined on the basis of the budget forecasts adopted at the 142nd meeting of the Advisory Committee on Own Resources on 7 May 2008.
(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

1 536 968 000

3 589 965 000

1 794 982 500

1 536 968 000

Bulgaria

223 027 000

366 131 000

183 065 500

Bulgaria

Czech Republic

920 662 000

1 498 219 000

749 109 500

Czech Republic

Denmark

1 049 347 000

2 485 825 000

1 242 912 500

1 049 347 000

Germany

11 027 669 000

25 782 215 000

12 891 107 500

11 027 669 000

Estonia

106 811 000

179 147 000

89 573 500

Estonia

Ireland

1 057 387 000

1 702 611 000

851 305 500

Ireland

Greece

1 341 120 000

2 540 996 000

1 270 498 000

Greece

Spain

6 960 754 000

11 071 296 000

5 535 648 000

Spain

France

9 811 160 000

20 246 782 000

10 123 391 000

9 811 160 000

Italy

6 665 384 000

16 099 280 000

8 049 640 000

6 665 384 000

Cyprus

153 685 000

173 150 000

86 575 000

Cyprus

Latvia

139 214 000

252 103 000

126 051 500

Latvia

Lithuania

170 568 000

341 935 000

170 967 500

170 568 000

Luxembourg

210 287 000

312 782 000

156 391 000

Luxembourg

Hungary

470 859 000

1 049 271 000

524 635 500

470 859 000

Malta

44 305 000

57 829 000

28 914 500

Malta

Netherlands

2 991 782 000

6 091 676 000

3 045 838 000

2 991 782 000

Austria

1 288 744 000

2 915 547 000

1 457 773 500

1 288 744 000

Poland

2 077 482 000

3 785 401 000

1 892 700 500

Poland

Portugal

1 021 256 000

1 662 244 000

831 122 000

Portugal

Romania

603 228 000

1 440 310 000

720 155 000

603 228 000

Slovenia

206 549 000

379 052 000

189 526 000

Slovenia

Slovakia

272 101 000

659 092 000

329 546 000

272 101 000

Finland

836 092 000

1 986 287 000

993 143 500

836 092 000

Sweden

1 517 820 000

3 604 262 000

1 802 131 000

1 517 820 000

United Kingdom

9 617 309 000

19 570 323 000

9 785 161 500

9 617 309 000

Total

62 321 570 000

129 843 731 000

64 921 865 500

59 849 511 500

(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 2009

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 = 11 027 669 000 / (59 849 511 500 – 9 617 309 000) × 1/4 × 6 279 852 489 = 344 660 055

(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 = (6 279 852 489 – (344 660 055 + 93 505 504 + 40 278 555 + 47 438 124))/(59 849 511 500 – (9 617 309 000 + 11 027 669 000 + 2 991 782 000 + 1 288 744 000 + 1 517 820 000))

Frozen rate = 0,172242649704235 %

Uniform rate

0,5 % – 0,172242649704235 % = 0,327757350295765 %

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	1 536 968 000	0,50	0,327757350	503 752 559
Bulgaria	183 065 500	0,50	0,327757350	60 001 063
Czech Republic	749 109 500	0,50	0,327757350	245 526 145
Denmark	1 049 347 000	0,50	0,327757350	343 931 192
Germany	11 027 669 000	0,50	0,327757350	3 614 399 571
Estonia	89 573 500	0,50	0,327757350	29 358 373
Ireland	851 305 500	0,50	0,327757350	279 021 635
Greece	1 270 498 000	0,50	0,327757350	416 415 058
Spain	5 535 648 000	0,50	0,327757350	1 814 349 321
France	9 811 160 000	0,50	0,327757350	3 215 679 805
Italy	6 665 384 000	0,50	0,327757350	2 184 628 599
Cyprus	86 575 000	0,50	0,327757350	28 375 593
Latvia	126 051 500	0,50	0,327757350	41 314 306
Lithuania	170 568 000	0,50	0,327757350	55 904 916
Luxembourg	156 391 000	0,50	0,327757350	51 258 300
Hungary	470 859 000	0,50	0,327757350	154 327 498
Malta	28 914 500	0,50	0,327757350	9 476 940
Netherlands	2 991 782 000	0,50	0,327757350	980 578 541
Austria	1 288 744 000	0,50	0,327757350	422 395 319
Poland	1 892 700 500	0,50	0,327757350	620 346 501
Portugal	831 122 000	0,50	0,327757350	272 406 344
Romania	603 228 000	0,50	0,327757350	197 712 411
Slovenia	189 526 000	0,50	0,327757350	62 118 540
Slovakia	272 101 000	0,50	0,327757350	89 183 103
Finland	836 092 000	0,50	0,327757350	274 035 299
Sweden	1 517 820 000	0,50	0,327757350	497 476 661
United Kingdom	9 617 309 000	0,50	0,327757350	3 152 143 715
Total	59 849 511 500			19 616 117 308

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

3 589 965 000

2 068 342 013

Bulgaria

366 131 000

210 944 711

Czech Republic

1 498 219 000

863 192 065

Denmark

2 485 825 000

1 432 196 772

Germany

25 782 215 000

14 854 305 955

Estonia

179 147 000

103 214 730

Ireland

1 702 611 000

980 951 587

Greece

2 540 996 000

1 463 983 293

Spain

11 071 296 000

6 378 676 855

France

20 246 782 000

11 665 091 397

Italy

16 099 280 000

9 275 526 976

Cyprus

173 150 000

99 759 585

Latvia

252 103 000

0,5761455⁽¹⁾

145 247 997

Lithuania

341 935 000

197 004 296

Luxembourg

312 782 000

180 207 927

Hungary

1 049 271 000

604 532 716

Malta

57 829 000

33 317 915

Netherlands

6 091 676 000

3 509 691 431

Austria

2 915 547 000

1 679 779 148

Poland

3 785 401 000

2 180 941 576

Portugal

1 662 244 000

957 694 323

Romania

1 440 310 000

829 828 058

Slovenia

379 052 000

218 389 086

Slovakia

659 092 000

379 732 859

Finland

1 986 287 000

1 144 390 224

Sweden

3 604 262 000

2 076 579 164

United Kingdom

19 570 323 000

11 275 352 620

Total

129 843 731 000

74 808 875 279

(1)	Calculation of rate: (74 808 875 279) / (129 843 731 000) = 0,576145453483619 %.

TABLE 4

Correction of budgetary imbalances for the United Kingdom for 2008 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

16,5798

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

7,2239

3. (1) – (2)

9,3559

4. Total allocated expenditure

109 143 810 077

5. Pre-accession expenditure (PAE)⁽²⁾

3 009 254 322

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

106 134 555 754

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

6 553 709 792

8. United Kingdom’s advantage⁽³⁾

297 412 656

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

6 256 297 136

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

- 23 555 354

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

6 279 852 489

(1)	Rounded percentages.
(2)	The amount of pre-accession expenditure (PAE) corresponds to the sum, as adjusted by applying the EU-27 GDP deflator for 2007, of payments made under 2003 appropriations to the 10 new Member States which joined the EU on 1 May 2004 (as adjusted by applying the EU-25 GDP deflator for 2004, 2005 and 2006) as well as of payments made under 2006 appropriations to Bulgaria and Romania. 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 – 6 279 852 489 (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	2,76	3,26	4,99		1,30	4,56	286 341 385
Bulgaria	0,28	0,33	0,51		0,13	0,47	29 203 198
Czech Republic	1,15	1,36	2,08		0,54	1,90	119 500 358
Denmark	1,91	2,25	3,46		0,90	3,16	198 273 402
Germany	19,86	23,38	0,00	-17,54	0,00	5,85	367 061 537
Estonia	0,14	0,16	0,25		0,07	0,23	14 289 053
Ireland	1,31	1,54	2,37		0,62	2,16	135 802 993
Greece	1,96	2,30	3,54		0,92	3,23	202 673 930
Spain	8,53	10,04	15,40		4,02	14,06	883 064 383
France	15,59	18,36	28,17		7,36	25,72	1 614 915 911
Italy	12,40	14,60	22,40		5,85	20,45	1 284 104 478
Cyprus	0,13	0,16	0,24		0,06	0,22	13 810 723
Latvia	0,19	0,23	0,35		0,09	0,32	20 108 141
Lithuania	0,26	0,31	0,48		0,12	0,43	27 273 286
Luxembourg	0,24	0,28	0,44		0,11	0,40	24 947 996
Hungary	0,81	0,95	1,46		0,38	1,33	83 691 543
Malta	0,04	0,05	0,08		0,02	0,07	4 612 534
Netherlands	4,69	5,52	0,00	-4,14	0,00	1,38	86 727 225
Austria	2,25	2,64	0,00	-1,98	0,00	0,66	41 508 659
Poland	2,92	3,43	5,27		1,38	4,81	301 929 675
Portugal	1,28	1,51	2,31		0,60	2,11	132 583 256
Romania	1,11	1,31	2,00		0,52	1,83	114 881 443
Slovenia	0,29	0,34	0,53		0,14	0,48	30 233 797
Slovakia	0,51	0,60	0,92		0,24	0,84	52 570 238
Finland	1,53	1,80	2,76		0,72	2,52	158 429 447
Sweden	2,78	3,27	0,00	-2,45	0,00	0,82	51 313 898
United Kingdom	15,07	0,00	0,00		0,00	0,00	0
Total	100,00	100,00	100,00	-26,11	26,11	100,00	6 279 852 489

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

17 000 000

6 900 000

1 966 300 000

1 990 200 000

663 400 000

503 752 559

2 068 342 013

286 341 385

2 858 435 957

3,03

4 848 635 957

Bulgaria

16 900 000

400 000

68 200 000

85 500 000

28 500 000

60 001 063

210 944 711

29 203 198

300 148 972

0,32

385 648 972

Czech Republic

3 900 000

3 400 000

239 700 000

247 000 000

82 333 333

245 526 145

863 192 065

119 500 358

1 228 218 568

1,30

1 475 218 568

Denmark

34 600 000

3 500 000

330 200 000

368 300 000

122 766 667

343 931 192

1 432 196 772

198 273 402

1 974 401 366

2,09

2 342 701 366

Germany

171 800 000

28 700 000

3 382 900 000

3 583 400 000

1 194 466 661

3 614 399 571

14 854 305 955

367 061 537

18 835 767 063

19,95

22 419 167 063

Estonia

900 000

8 600 000

27 400 000

36 900 000

12 300 000

29 358 373

103 214 730

14 289 053

146 862 156

0,16

183 762 156

Ireland

700 000

258 700 000

259 400 000

86 466 667

279 021 635

980 951 587

135 802 993

1 395 776 215

1,48

1 655 176 215

Greece

8 300 000

1 400 000

259 700 000

269 400 000

89 800 000

416 415 058

1 463 983 293

202 673 930

2 083 072 281

2,21

2 352 472 281

Spain

37 700 000

6 500 000

1 402 000 000

1 446 200 000

482 066 667

1 814 349 321

6 378 676 855

883 064 383

9 076 090 559

9,61

10 522 290 559

France

113 100 000

32 700 000

1 311 300 000

1 457 100 000

485 700 000

3 215 679 805

11 665 091 397

1 614 915 911

16 495 687 113

17,47

17 952 787 113

Italy

150 700 000

4 700 000

1 759 100 000

1 914 500 000

638 166 667

2 184 628 599

9 275 526 976

1 284 104 478

12 744 260 053

13,50

14 658 760 053

Cyprus

4 100 000

3 800 000

41 700 000

49 600 000

16 533 334

28 375 593

99 759 585

13 810 723

141 945 901

0,15

191 545 901

Latvia

1 500 000

800 000

31 900 000

34 200 000

11 400 000

41 314 306

145 247 997

20 108 141

206 670 444

0,22

240 870 444

Lithuania

3 000 000

900 000

49 900 000

53 800 000

17 933 333

55 904 916

197 004 296

27 273 286

280 182 498

0,30

333 982 498

Luxembourg

700 000

22 000 000

22 700 000

7 566 667

51 258 300

180 207 927

24 947 996

256 414 223

0,27

279 114 223

Hungary

5 100 000

2 900 000

130 700 000

138 700 000

46 233 334

154 327 498

604 532 716

83 691 543

842 551 757

0,89

981 251 757

Malta

1 500 000

200 000

8 400 000

10 100 000

3 366 667

9 476 940

33 317 915

4 612 534

47 407 389

0,05

57 507 389

Netherlands

249 200 000

7 300 000

1 859 500 000

2 116 000 000

705 333 333

980 578 541

3 509 691 431

86 727 225

4 576 997 197

4,85

6 692 997 197

Austria

2 600 000

3 200 000

239 700 000

245 500 000

81 833 334

422 395 319

1 679 779 148

41 508 659

2 143 683 126

2,27

2 389 183 126

Poland

41 300 000

14 000 000

420 700 000

476 000 000

158 666 667

620 346 501

2 180 941 576

301 929 675

3 103 217 752

3,29

3 579 217 752

Portugal

21 300 000

200 000

139 000 000

160 500 000

53 500 000

272 406 344

957 694 323

132 583 256

1 362 683 923

1,44

1 523 183 923

Romania

35 100 000

1 100 000

209 300 000

245 500 000

81 833 334

197 712 411

829 828 058

114 881 443

1 142 421 912

1,21

1 387 921 912

Slovenia

500 000

106 100 000

106 600 000

35 533 334

62 118 540

218 389 086

30 233 797

310 741 423

0,33

417 341 423

Slovakia

1 300 000

2 300 000

114 600 000

118 200 000

39 400 000

89 183 103

379 732 859

52 570 238

521 486 200

0,55

639 686 200

Finland

8 400 000

800 000

158 300 000

167 500 000

55 833 334

274 035 299

1 144 390 224

158 429 447

1 576 854 970

1,67

1 744 354 970

Sweden

22 400 000

2 800 000

470 900 000

496 100 000

165 366 667

497 476 661

2 076 579 164

51 313 898

2 625 369 723

2,78

3 121 469 723

United Kingdom

449 900 000

9 700 000

2 647 600 000

3 107 200 000

1 035 733 333

3 152 143 715

11 275 352 620

-6 279 852 489

8 147 643 846

8,63

11 254 843 846

Total

1 403 500 000

146 800 000

17 655 800 000

19 206 100 000

6 402 033 333

19 616 117 308

74808 875 279

94 424 992 587

100,00

113 631 092 587

(1)	p.m. (own resources + other revenue = total revenue = total expenditure); (113 631 092 587 + 1 341 235 656= 114 972 328 243= 114 972 328 243).
(2)	Total own resources as percentage of GNI: (113 631 092 587) / (12 984 373 100 000) = 0,88 %; own resources ceiling as percentage of GNI: 1,24 %.


Important legal notice	Last updated on: '18/08/2008'

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