First reading of the European Parliament 2007

Annex PARTA-2 — FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2007 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 2007

Budget 2006⁽¹⁾

Change (%)

1. Sustainable growth

44 132 942 319

39 162 459 075

+ 12,69

2. Preservation and management of natural resources

54 895 811 736

55 439 470 941

-0,98

3. Citizenship, freedom, security and justice

1 048 187 652

1 157 719 453

– 9,46

4. The EU as a global partner

7 261 521 578

8 639 291 458

– 15,95

5. Administration

6 829 709 929

6 603 523 817

+ 3,43

6. Compensations

444 646 152

1 073 500 332

– 58,58

Total expenditure⁽²⁾

114 612 819 366

112 075 965 076

+ 2,26

(1)	The figures in this column correspond to those in the 2006 budget (OJ L 78, 15.3.2006, p. 1) plus Amending Budgets No 1 and No 2/2006.
(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 2007 ⁽¹⁾

Budget 2006⁽²⁾

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 198 094 459

1 297 689 094

– 7,67

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

p.m.

2 410 079 591

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.

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

1 198 094 459

3 707 768 685

–67,69

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

17 307 700 000

14 225 100 000

+ 21,67

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

17 827 409 252

15 884 321 797

+ 12,23

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

78 279 615 655

78 258 774 594

+ 0,03

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom⁽³⁾

113 414 724 907

108 368 196 391

+ 4,66

Total revenue⁽⁴⁾

114 612 819 366

112 075 965 076

+ 2,26

(1)	Amending letter No 1/2007 included.
(2)	The figures in this column correspond to those in the 2006 budget (OJ L 78, 15.3.2006, p. 1) plus Amending Budgets No 1 and No 2/2006.
(3)	The own resources for the 2007 budget are determined on the basis of the budget forecasts adopted at the 136th meeting of the Advisory Committee on Own Resources on 19 May 2006.
(4)	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)

(4)

(5)

(6)

(7)

Belgium

1 377 090 000

3 254 093 000

1 627 046 500

1 377 090 000

Bulgaria

133 630 000

250 734 000

125 367 000

Bulgaria

Czech Republic

670 499 000

1 101 606 000

550 803 000

Czech Republic

Denmark

891 726 000

2 259 663 000

1 129 831 500

891 726 000

Germany

9 919 942 000

23 148 221 000

11 574 110 500

9 919 942 000

Estonia

69 946 000

124 726 000

62 363 000

Estonia

Greece

1 134 499 000

2 032 580 000

1 016 290 000

Greece

Spain

6 192 350 000

10 078 570 000

5 039 285 000

Spain

France

8 907 804 000

18 438 795 000

9 219 397 500

8 907 804 000

Ireland

915 297 000

1 563 390 000

781 695 000

Ireland

Italy

5 792 627 000

14 678 365 000

7 339 182 500

5 792 627 000

Cyprus

117 035 000

147 960 000

73 980 000

Cyprus

Latvia

76 233 000

166 638 000

83 319 000

76 233 000

Lithuania

101 663 000

244 476 000

122 238 000

101 663 000

Luxembourg

151 455 000

260 122 000

130 061 000

Luxembourg

Hungary

385 117 000

878 113 000

439 056 500

385 117 000

Malta

38 849 000

48 143 000

24 071 500

Malta

Netherlands

2 559 999 000

5 346 690 000

2 673 345 000

2 559 999 000

Austria

1 142 499 000

2 624 363 000

1 312 181 500

1 142 499 000

Poland

1 273 783 000

2 639 229 000

1 319 614 500

1 273 783 000

Portugal

949 154 000

1 544 415 000

772 207 500

Portugal

Romania

384 105 000

1 028 555 000

514 277 500

384 105 000

Slovenia

159 684 000

304 908 000

152 454 000

Slovenia

Slovakia

170 762 000

454 120 000

227 060 000

170 762 000

Finland

737 236 000

1 688 352 000

844 176 000

737 236 000

Sweden

1 330 523 000

3 120 578 000

1 560 289 000

1 330 523 000

United Kingdom

9 693 423 000

19 514 935 000

9 757 467 500

9 693 423 000

Total

55 276 930 000

116 942 340 000

58 471 170 000

53 473 109 000

(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 2007.

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 = 9 919 942 000 / (53 473 109 000 – 9 693 423 000) × 1/4 × 5 251 202 631 = 297 464 591

(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 = 5 251 202 631 – (297 464 591 + 76 765 475 + 34 259 575 + 39 897 761))/(53 473 109 000 – (9 693 423 000 + 9 919 942 000 + 2 559 999 000 + 1 142 499 000 + 1 330 523 000))

Frozen rate = 0,166609823430018 %

Uniform rate

0,5 % – 0, 166609823430018 % = 0,333390176569982 %

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	1 377 090 000	0,50	0,333390177	459 108 278
Bulgaria	125 367 000	0,50	0,333390177	41 796 126
Czech Republic	550 803 000	0,50	0,333390177	183 632 309
Denmark	891 726 000	0,50	0,333390177	297 292 689
Germany	9 919 942 000	0,50	0,333390177	3 307 211 215
Estonia	62 363 000	0,50	0,333390177	20 791 212
Greece	1 016 290 000	0,50	0,333390177	338 821 103
Spain	5 039 285 000	0,50	0,333390177	1 680 048 116
France	8 907 804 000	0,50	0,333390177	2 969 774 348
Ireland	781 695 000	0,50	0,333390177	260 609 434
Italy	5 792 627 000	0,50	0,333390177	1 931 204 938
Cyprus	73 980 000	0,50	0,333390177	24 664 205
Latvia	76 233 000	0,50	0,333390177	25 415 333
Lithuania	101 663 000	0,50	0,333390177	33 893 446
Luxembourg	130 061 000	0,50	0,333390177	43 361 060
Hungary	385 117 000	0,50	0,333390177	128 394 225
Malta	24 071 500	0,50	0,333390177	8 025 202
Netherlands	2 559 999 000	0,50	0,333390177	853 478 519
Austria	1 142 499 000	0,50	0,333390177	380 897 943
Poland	1 273 783 000	0,50	0,333390177	424 666 739
Portugal	772 207 500	0,50	0,333390177	257 446 395
Romania	384 105 000	0,50	0,333390177	128 056 834
Slovenia	152 454 000	0,50	0,333390177	50 826 666
Slovakia	170 762 000	0,50	0,333390177	56 930 373
Finland	737 236 000	0,50	0,333390177	245 787 240
Sweden	1 330 523 000	0,50	0,333390177	443 583 298
United Kingdom	9 693 423 000	0,50	0,333390177	3 231 692 006
Total	53 473 109 000			17 827 409 252

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

3 254 093 000

2 178 245 701

Bulgaria

250 734 000

167 837 937

Czech Republic

1 101 606 000

737 400 109

Denmark

2 259 663 000

1 512 587 752

Germany

23 148 221 000

15 495 105 053

Estonia

124 726 000

83 489 892

Greece

2 032 580 000

1 360 581 473

Spain

10 078 570 000

6 746 458 006

France

18 438 795 000

12 342 679 185

Ireland

1 563 390 000

1 046 512 053

Italy

14 678 365 000

9 825 498 366

Cyprus

147 960 000

99 042 416

Latvia

166 638 000

0,6693864⁽¹⁾

111 545 216

Lithuania

244 476 000

163 648 917

Luxembourg

260 122 000

174 122 137

Hungary

878 113 000

587 796 927

Malta

48 143 000

32 226 271

Netherlands

5 346 690 000

3 579 001 739

Austria

2 624 363 000

1 756 712 983

Poland

2 639 229 000

1 766 664 082

Portugal

1 544 415 000

1 033 810 445

Romania

1 028 555 000

688 500 761

Slovenia

304 908 000

204 101 278

Slovakia

454 120 000

303 981 766

Finland

1 688 352 000

1 130 159 920

Sweden

3 120 578 000

2 088 872 571

United Kingdom

19 514 935 000

13 063 032 699

Total

116 942 340 000

78 279 615 655

(1)	Calculation of rate: (78 279 615 655) / (116 942 340 000) = 0,669386431424239 %.

TABLE 4

Correction of budgetary imbalances for the United Kingdom for 2006 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

17,5894

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

8,6985

3. (1) – (2)

8,8909

4. Total allocated expenditure

100 442 931 519

5. Pre-accession expenditure (PAE)⁽²⁾

1 815 757 317

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

98 627 174 202

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

5 787 446 312

8. United Kingdom’s advantage⁽³⁾

528 700 814

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

5 258 745 498

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

7 542 868

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

5 251 202 631

(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 and 2005. 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 – 5 251 202 631 (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	2,78	3,34	5,15		1,36	4,70	246 671 369
Bulgaria	0,21	0,26	0,40		0,10	0,36	19 006 494
Czech Republic	0,94	1,13	1,74		0,46	1,59	83 505 499
Denmark	1,93	2,32	3,58		0,94	3,26	171 290 177
Germany	19,79	23,76	0,00	-17,82	0,00	5,94	311 914 289
Estonia	0,11	0,13	0,20		0,05	0,18	9 454 657
Greece	1,74	2,09	3,22		0,85	2,93	154 076 510
Spain	8,62	10,34	15,95		4,20	14,55	763 990 047
France	15,77	18,93	29,18		7,69	26,62	1 397 723 670
Ireland	1,34	1,60	2,47		0,65	2,26	118 510 304
Italy	12,55	15,07	23,23		6,12	21,19	1 112 670 226
Cyprus	0,13	0,15	0,23		0,06	0,21	11 215 874
Latvia	0,14	0,17	0,26		0,07	0,24	12 631 730
Lithuania	0,21	0,25	0,39		0,10	0,35	18 532 116
Luxembourg	0,22	0,27	0,41		0,11	0,38	19 718 136
Hungary	0,75	0,90	1,39		0,37	1,27	66 563 966
Malta	0,04	0,05	0,08		0,02	0,07	3 649 404
Netherlands	4,57	5,49	0,00	-4,12	0,00	1,37	72 044 802
Austria	2,24	2,69	0,00	-2,02	0,00	0,67	35 362 386
Poland	2,26	2,71	4,18		1,10	3,81	200 062 577
Portugal	1,32	1,59	2,44		0,64	2,23	117 071 935
Romania	0,88	1,06	1,63		0,43	1,48	77 967 984
Slovenia	0,26	0,31	0,48		0,13	0,44	23 113 068
Slovakia	0,39	0,47	0,72		0,19	0,66	34 423 848
Finland	1,44	1,73	2,67		0,70	2,44	127 982 851
Sweden	2,67	3,20	0,00	-2,40	0,00	0,80	42 048 712
United Kingdom	16,69	0,00	0,00		0,00	0,00	0
Total	100,00	100,00	100,00	-26,36	26,36	100,00	5 251 202 631

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

13 200 000

30 500 000

1 546 300 000

1 590 000 000

530 000 000

459 108 278

2 178 245 701

246 671 369

2 884 025 348

3,00

4 474 025 348

Bulgaria

8 600 000

83 500 000

92 100 000

30 700 000

41 796 126

167 837 937

19 006 494

228 640 557

0,24

320 740 557

Czech Republic

6 700 000

10 200 000

187 200 000

204 100 000

68 033 333

183 632 309

737 400 109

83 505 499

1 004 537 917

1,05

1 208 637 917

Denmark

38 600 000

15 000 000

293 100 000

346 700 000

115 566 667

297 292 689

1 512 587 752

171 290 177

1 981 170 618

2,06

2 327 870 618

Germany

239 500 000

114 600 000

2 820 400 000

3 174 500 000

1 058 166 663

3 307 211 215

15 495 105 053

311 914 289

19 114 230 557

19,89

22 288 730 557

Estonia

800 000

23 100 000

23 900 000

7 966 667

20 791 212

83 489 892

9 454 657

113 735 761

0,12

137 635 761

Greece

10 000 000

5 800 000

220 300 000

236 100 000

78 700 000

338 821 103

1 360 581 473

154 076 510

1 853 479 086

1,93

2 089 579 086

Spain

69 400 000

9 100 000

1 484 600 000

1 563 100 000

521 033 333

1 680 048 116

6 746 458 006

763 990 047

9 190 496 169

9,56

10 753 596 169

France

112 800 000

160 000 000

1 217 800 000

1 490 600 000

496 866 667

2 969 774 348

12 342 679 185

1 397 723 670

16 710 177 203

17,39

18 200 777 203

Ireland

500 000

5 000 000

233 200 000

238 700 000

79 566 667

260 609 434

1 046 512 053

118 510 304

1 425 631 791

1,48

1 664 331 791

Italy

108 700 000

12 400 000

1 503 200 000

1 624 300 000

541 433 333

1 931 204 938

9 825 498 366

1 112 670 226

12 869 373 530

13,39

14 493 673 530

Cyprus

5 500 000

37 100 000

42 600 000

14 200 000

24 664 205

99 042 416

11 215 874

134 922 495

0,14

177 522 495

Latvia

1 400 000

4 300 000

31 900 000

37 600 000

12 533 333

25 415 333

111 545 216

12 631 730

149 592 279

0,16

187 192 279

Lithuania

2 400 000

4 100 000

46 300 000

52 800 000

17 600 000

33 893 446

163 648 917

18 532 116

216 074 479

0,22

268 874 479

Luxembourg

400 000

18 700 000

19 100 000

6 366 667

43 361 060

174 122 137

19 718 136

237 201 333

0,25

256 301 333

Hungary

4 900 000

6 200 000

128 500 000

139 600 000

46 533 333

128 394 225

587 796 927

66 563 966

782 755 118

0,81

922 355 118

Malta

1 800 000

11 400 000

13 200 000

4 400 000

8 025 202

32 226 271

3 649 404

43 900 877

0,05

57 100 877

Netherlands

272 300 000

31 700 000

1 530 200 000

1 834 200 000

611 400 000

853 478 519

3 579 001 739

72 044 802

4 504 525 060

4,69

6 338 725 060

Austria

4 900 000

9 500 000

183 800 000

198 200 000

66 066 667

380 897 943

1 756 712 983

35 362 386

2 172 973 312

2,26

2 371 173 312

Poland

41 300 000

48 300 000

246 500 000

336 100 000

112 033 334

424 666 739

1 766 664 082

200 062 577

2 391 393 398

2,49

2 727 493 398

Portugal

20 900 000

4 400 000

107 200 000

132 500 000

44 166 667

257 446 395

1 033 810 445

117 071 935

1 408 328 775

1,47

1 540 828 775

Romania

23 300 000

142 400 000

165 700 000

55 233 334

128 056 834

688 500 761

77 967 984

894 525 579

0,93

1 060 225 579

Slovenia

100 000

4 200 000

36 400 000

40 700 000

13 566 667

50 826 666

204 101 278

23 113 068

278 041 012

0,29

318 741 012

Slovakia

1 400 000

5 200 000

55 700 000

62 300 000

20 766 667

56 930 373

303 981 766

34 423 848

395 335 987

0,41

457 635 987

Finland

6 900 000

4 800 000

131 500 000

143 200 000

47 733 333

245 787 240

1 130 159 920

127 982 851

1 503 930 011

1,56

1 647 130 011

Sweden

18 300 000

8 900 000

397 800 000

425 000 000

141 666 667

443 583 298

2 088 872 571

42 048 712

2 574 504 581

2,68

2 999 504 581

United Kingdom

472 100 000

38 900 000

2 569 800 000

3 080 800 000

1 026 933 334

3 231 692 006

13 063 032 699

-5 251 202 631

11 043 522 074

11,49

14 124 322 074

Total

1 486 700 000

533 100 000

15 287 900 000

17 307 700 000

5 769 233 333

17 827 409 252

78 279 615 655

96 107 024 907

100,00

113 414 724 907

(1)	p.m. (own resources + other revenue = total revenue = total expenditure) ; (113 414 724 907 + 1 198 094 459 = 114 612 819 366 = 114 612 819 366)
(2)	Total own resources as percentage of GNI: (113 414 724 907) / (11 694 234 000 000) = 0,97 %; own resources ceiling as percentage of GNI: 1,24 %.


Important legal notice	Last updated on: 21/11/2006

Managed by the Publications Office