EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Document 32020B1077

Definitive adoption (EU, Euratom) 2020/1077 of amending budget No 3 of the European Union for the financial year 2020

OJ L 254, 4.8.2020, p. 1–18 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

No longer in force, Date of end of validity: 31/12/2020

ELI: http://data.europa.eu/eli/budget_suppl_amend/2020/3/oj

4.8.2020   

EN

Official Journal of the European Union

L 254/1


DEFINITIVE ADOPTION (EU, Euratom) 2020/1077

of amending budget No 3 of the European Union for the financial year 2020

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4)(a) and (9) thereof,

having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,

having regard to Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (1),

having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU, and repealing Regulation (EU, Euratom) No 966/2012 (2),

having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 (3),

having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management (4),

having regard to the general budget of the European Union for the financial year 2020, as definitively adopted on 27 November 2019 (5),

having regard to Draft amending budget No 3 of the European Union for the financial year 2020, which the Commission adopted on 15 April 2020,

having regard to the position on Draft amending budget No 3/2020, which the Council adopted on 6 May 2020 and forwarded to Parliament on the following day,

having regard to Parliament's approval of 18 June 2020 of the Council position,

having regard to Rules 94 and 96 of Parliament’s Rules of Procedure,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 3 of the European Union for the financial year 2020 has been definitively adopted.

Done at Brussels, 18 June 2020.

The President

D. M. SASSOLI


(1)  OJ L 168, 7.6.2014, p. 105.

(2)  OJ L 193, 30.7.2018, p. 1.

(3)  OJ L 347, 20.12.2013, p. 884.

(4)  OJ C 373, 20.12.2013, p. 1.

(5)  OJ L 57, 27.2.2020.


FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2020 pursuant to Article 1 of Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union

EXPENDITURE

Description

Budget 2020  (1)

Budget 2019  (2)

Change (%)

 

 

 

 

1.

Smart and inclusive growth

72 353 828 442

67 556 947 173

+ 7,10

2.

Sustainable growth: natural resources

57 904 492 439

57 399 857 331

+ 0,88

3.

Security and citizenship

5 278 527 141

3 527 434 894

+ 49,64

4.

Global Europe

8 944 061 191

9 358 295 603

– 4,43

5.

Administration

10 274 196 704

9 944 904 743

+ 3,31

6.

Compensation

p.m.

p.m.

Special instruments

418 500 000

705 051 794

– 40,64

Total expenditure  (3)

155 173 605 917

148 492 491 538

+ 4,50

 (1)  (2)  (3)


REVENUE

Description

Budget 2020  (4)

Budget 2019  (5)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 928 450 061

1 894 392 136

+ 1,80

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

3 218 373 955

1 802 988 329

+78,50

Repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2)

p.m.

p.m.

Net balance of own resources accruing from VAT and GNI-based own resources for earlier years (Chapters 3 1, 3 2 and 3 3)

p.m.

p.m.

Total revenue for Titles 3 to 9

5 146 824 016

3 697 380 465

+39,20

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

22 156 900 000

21 471 164 786

+ 3,19

VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3)

18 945 245 250

17 738 667 150

+ 6,80

Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4)

108 924 636 651

105 585 279 137

+ 3,16

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2014/335/EU, Euratom  (6)

150 026 781 901

144 795 111 073

+ 3,61

Total revenue  (7)

155 173 605 917

148 492 491 538

+ 4,50

 (4)  (5)  (6)  (7)


TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases to point (b) of Article 2(1) of Decision 2014/335/EU, 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  (8)

Member States whose VAT base is capped

 

(1)

(2)

(3)

(4)

(5)

(6)

Belgium

2 064 785 000

4 828 731 000

50

2 414 365 500

2 064 785 000

 

Bulgaria

294 223 000

619 079 000

50

309 539 500

294 223 000

 

Czechia

954 547 000

2 157 592 000

50

1 078 796 000

954 547 000

 

Denmark

1 236 816 000

3 248 081 000

50

1 624 040 500

1 236 816 000

 

Germany

15 101 735 000

36 775 058 000

50

18 387 529 000

15 101 735 000

 

Estonia

137 193 000

280 639 000

50

140 319 500

137 193 000

 

Ireland

960 910 000

2 784 713 000

50

1 392 356 500

960 910 000

 

Greece

766 480 000

1 973 712 000

50

986 856 000

766 480 000

 

Spain

5 902 319 000

12 978 152 000

50

6 489 076 000

5 902 319 000

 

France

11 424 424 000

25 387 121 000

50

12 693 560 500

11 424 424 000

 

Croatia

353 644 000

551 259 000

50

275 629 500

275 629 500

Croatia

Italy

7 379 229 000

18 340 730 000

50

9 170 365 000

7 379 229 000

 

Cyprus

147 038 000

219 566 000

50

109 783 000

109 783 000

Cyprus

Latvia

127 770 000

328 766 000

50

164 383 000

127 770 000

 

Lithuania

201 136 000

483 628 000

50

241 814 000

201 136 000

 

Luxembourg

322 993 000

442 746 000

50

221 373 000

221 373 000

Luxembourg

Hungary

612 612 000

1 437 840 000

50

718 920 000

612 612 000

 

Malta

94 154 000

132 750 000

50

66 375 000

66 375 000

Malta

Netherlands

3 436 775 000

8 302 270 000

50

4 151 135 000

3 436 775 000

 

Austria

1 867 511 000

4 131 641 000

50

2 065 820 500

1 867 511 000

 

Poland

2 664 822 000

5 358 014 000

50

2 679 007 000

2 664 822 000

 

Portugal

1 102 521 000

2 105 933 000

50

1 052 966 500

1 052 966 500

Portugal

Romania

804 913 000

2 266 156 000

50

1 133 078 000

804 913 000

 

Slovenia

236 104 000

507 667 000

50

253 833 500

236 104 000

 

Slovakia

363 409 000

999 569 000

50

499 784 500

363 409 000

 

Finland

1 051 297 000

2 487 111 000

50

1 243 555 500

1 051 297 000

 

Sweden

2 102 533 000

4 888 140 000

50

2 444 070 000

2 102 533 000

 

United Kingdom

12 053 669 000

25 863 586 000

50

12 931 793 000

12 053 669 000

 

Total

73 765 562 000

169 880 250 000

 

84 940 125 000

73 471 339 000

 

 (8)


TABLE 2

Breakdown of own resources accruing from VAT pursuant to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom (Chapter 1 3)

Member State

1 % of capped VAT base

Uniform rate of VAT own resource (in %)

VAT-based own resource at uniform rate

 

(1)

(2)

(3) = (1) × (2)

Belgium

2 064 785 000

0,30

619 435 500

Bulgaria

294 223 000

0,30

88 266 900

Czechia

954 547 000

0,30

286 364 100

Denmark

1 236 816 000

0,30

371 044 800

Germany

15 101 735 000

0,15

2 265 260 250

Estonia

137 193 000

0,30

41 157 900

Ireland

960 910 000

0,30

288 273 000

Greece

766 480 000

0,30

229 944 000

Spain

5 902 319 000

0,30

1 770 695 700

France

11 424 424 000

0,30

3 427 327 200

Croatia

275 629 500

0,30

82 688 850

Italy

7 379 229 000

0,30

2 213 768 700

Cyprus

109 783 000

0,30

32 934 900

Latvia

127 770 000

0,30

38 331 000

Lithuania

201 136 000

0,30

60 340 800

Luxembourg

221 373 000

0,30

66 411 900

Hungary

612 612 000

0,30

183 783 600

Malta

66 375 000

0,30

19 912 500

Netherlands

3 436 775 000

0,15

515 516 250

Austria

1 867 511 000

0,30

560 253 300

Poland

2 664 822 000

0,30

799 446 600

Portugal

1 052 966 500

0,30

315 889 950

Romania

804 913 000

0,30

241 473 900

Slovenia

236 104 000

0,30

70 831 200

Slovakia

363 409 000

0,30

109 022 700

Finland

1 051 297 000

0,30

315 389 100

Sweden

2 102 533 000

0,15

315 379 950

United Kingdom

12 053 669 000

0,30

3 616 100 700

Total

73 471 339 000

 

18 945 245 250


TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom (Chapter 1 4)

Member State

1 % of gross national income

Uniform rate of ‘additional base’‚ own resource

‘Additional base’ own resource at uniform rate

 

(1)

(2)

(3) = (1) × (2)

Belgium

4 828 731 000

 

3 096 108 992

Bulgaria

619 079 000

 

396 944 054

Czechia

2 157 592 000

 

1 383 415 227

Denmark

3 248 081 000

 

2 082 620 215

Germany

36 775 058 000

 

23 579 608 759

Estonia

280 639 000

 

179 941 465

Ireland

2 784 713 000

 

1 785 515 689

Greece

1 973 712 000

 

1 265 514 163

Spain

12 978 152 000

 

8 321 393 988

France

25 387 121 000

 

16 277 836 479

Croatia

551 259 000

 

353 458 900

Italy

18 340 730 000

 

11 759 797 570

Cyprus

219 566 000

 

140 782 385

Latvia

328 766 000

0,6411848  (9)

210 799 767

Lithuania

483 628 000

 

310 094 930

Luxembourg

442 746 000

 

283 882 012

Hungary

1 437 840 000

 

921 921 174

Malta

132 750 000

 

85 117 284

Netherlands

8 302 270 000

 

5 323 289 453

Austria

4 131 641 000

 

2 649 145 470

Poland

5 358 014 000

 

3 435 477 215

Portugal

2 105 933 000

 

1 350 292 261

Romania

2 266 156 000

 

1 453 024 815

Slovenia

507 667 000

 

325 508 371

Slovakia

999 569 000

 

640 908 464

Finland

2 487 111 000

 

1 594 697 806

Sweden

4 888 140 000

 

3 134 201 141

United Kingdom

25 863 586 000

 

16 583 338 602

Total

169 880 250 000

 

108 924 636 651

 (9)


TABLE 4

Calculation of the gross reduction in GNI contribution for Denmark, Netherlands and Sweden and its financing, pursuant to Article 2(5) of Decision 2014/335/EU, Euratom (Chapter 1 6)

Member State

Gross reduction

Percentage share of GNI base

GNI key applied to the gross reduction

Financing of the reduction

 

(1)

(2)

(3)

(4) = (1) + (3)

Belgium

 

2,84

32 315 590

32 315 590

Bulgaria

 

0,36

4 143 098

4 143 098

Czechia

 

1,27

14 439 375

14 439 375

Denmark

- 146 333 564

1,91

21 737 317

- 124 596 247

Germany

 

21,65

246 111 806

246 111 806

Estonia

 

0,17

1 878 136

1 878 136

Ireland

 

1,64

18 636 293

18 636 293

Greece

 

1,16

13 208 785

13 208 785

Spain

 

7,64

86 854 423

86 854 423

France

 

14,94

169 899 670

169 899 670

Croatia

 

0,32

3 689 222

3 689 222

Italy

 

10,80

122 742 708

122 742 708

Cyprus

 

0,13

1 469 414

1 469 414

Latvia

 

0,19

2 200 219

2 200 219

Lithuania

 

0,28

3 236 611

3 236 611

Luxembourg

 

0,26

2 963 014

2 963 014

Hungary

 

0,85

9 622 538

9 622 538

Malta

 

0,08

888 410

888 410

Netherlands

- 782 321 749

4,89

55 561 753

- 726 759 996

Austria

 

2,43

27 650 415

27 650 415

Poland

 

3,15

35 857 741

35 857 741

Portugal

 

1,24

14 093 655

14 093 655

Romania

 

1,33

15 165 924

15 165 924

Slovenia

 

0,30

3 397 489

3 397 489

Slovakia

 

0,59

6 689 472

6 689 472

Finland

 

1,46

16 644 634

16 644 634

Sweden

- 208 243 919

2,88

32 713 177

- 175 530 742

United Kingdom

 

15,22

173 088 343

173 088 343

Total

-1 136 899 232

100,00

1 136 899 232

0

EU GDP price deflator, in EUR (spring 2019 economic forecast) : (a) 2011 EU-27 = 100,0000 / (b) 2013 EU-27 = 102,9958 (c) 2013 EU-28 = 102,9874 / (d) 2020 EU-28 = 112,5551

Lump sum for Netherlands: in 2020 prices: 695 000 000 EUR × [ (b/a) × (d/c) ] = 782 321 749 EUR

Lump sum for Sweden: in 2020 prices: 185 000 000 EUR × [ (b/a) × (d/c) ] = 208 243 919 EUR

Lump sum for Denmark: in 2020 prices: 130 000 000 EUR × [ (b/a) × (d/c) ] = 146 333 564 EUR


TABLE 5

Correction of budgetary imbalances for the United Kingdom for the year 2019 pursuant to Article 4 of Decision 2014/335/EU, Euratom (Chapter 1 5)

Description

Coefficient  (10) (%)

Amount

1. United Kingdom’s share (in %) of notional uncapped VAT base

16,3037

 

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

7,3015

 

3. (1) – (2)

9,0022

 

4. Total allocated expenditure

 

130 008 765 143

5. Enlargement related expenditure  (11)

 

30 694 725 929

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

 

99 314 039 214

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

 

5 900 699 546

8. United Kingdom’s advantage  (12)

 

690 825 371

9. Core United Kingdom’s correction = (7) – (8)

 

5 209 874 175

10. Windfall gains deriving from traditional own resources  (13)

 

-44 494 806

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

 

5 254 368 981

 (10)  (11)  (12)  (13)


TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5 254 368 981 (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

2,84

3,35

5,37

 

1,51

4,87

255 665 342

Bulgaria

0,36

0,43

0,69

 

0,19

0,62

32 778 186

Czechia

1,27

1,50

2,40

 

0,68

2,17

114 237 363

Denmark

1,91

2,26

3,61

 

1,02

3,27

171 975 150

Germany

21,65

25,54

0,00

-19,15

0,00

6,38

335 429 452

Estonia

0,17

0,19

0,31

 

0,09

0,28

14 858 907

Ireland

1,64

1,93

3,10

 

0,87

2,81

147 441 346

Greece

1,16

1,37

2,19

 

0,62

1,99

104 501 525

Spain

7,64

9,01

14,43

 

4,07

13,08

687 150 240

France

14,94

17,63

28,23

 

7,95

25,58

1 344 164 122

Croatia

0,32

0,38

0,61

 

0,17

0,56

29 187 341

Italy

10,80

12,74

20,40

 

5,75

18,48

971 081 015

Cyprus

0,13

0,15

0,24

 

0,07

0,22

11 625 294

Latvia

0,19

0,23

0,37

 

0,10

0,33

17 407 073

Lithuania

0,28

0,34

0,54

 

0,15

0,49

25 606 504

Luxembourg

0,26

0,31

0,49

 

0,14

0,45

23 441 937

Hungary

0,85

1,00

1,60

 

0,45

1,45

76 128 874

Malta

0,08

0,09

0,15

 

0,04

0,13

7 028 674

Netherlands

4,89

5,76

0,00

-4,32

0,00

1,44

75 725 942

Austria

2,43

2,87

0,00

-2,15

0,00

0,72

37 685 164

Poland

3,15

3,72

5,96

 

1,68

5,40

283 689 127

Portugal

1,24

1,46

2,34

 

0,66

2,12

111 502 190

Romania

1,33

1,57

2,52

 

0,71

2,28

119 985 468

Slovenia

0,30

0,35

0,56

 

0,16

0,51

26 879 289

Slovakia

0,59

0,69

1,11

 

0,31

1,01

52 923 874

Finland

1,46

1,73

2,77

 

0,78

2,51

131 684 305

Sweden

2,88

3,39

0,00

-2,55

0,00

0,85

44 585 277

United Kingdom

15,22

0,00

0,00

 

0,00

0,00

0

Total

100,00

100,00

100,00

-28,17

28,17

100,00

5 254 368 981

The calculations are made to 15 decimal places.

TABLE 7

Summary of financing  (14) 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 adjustments

Total own resources  (15)

Net sugar sector levies (80 %)

Net customs duties (80 %)

Total net traditional own resources (80 %)

Collection costs (20 % of gross TOR) (p.m.)

VAT-based own resource

GNI-based own resource

Reduction in favour of: Denmark, Netherlands and Sweden

United Kingdom correction

Total ‘national contributions’

Share in total ‘national contributions’ (%)

 

(1)

(2)

(3) = (1) + (2)

(4)

(5)

(6)

(7)

(8)

(9) = (5) + (6) + (7) + (8)

(10)

(11) = (3) + (9)

Belgium

p.m.

2 264 600 000

2 264 600 000

566 150 000

619 435 500

3 096 108 992

32 315 590

255 665 342

4 003 525 424

3.13

6 268 125 424

Bulgaria

p.m.

113 700 000

113 700 000

28 425 000

88 266 900

396 944 054

4 143 098

32 778 186

522 132 238

0.41

635 832 238

Czechia

p.m.

316 800 000

316 800 000

79 200 000

286 364 100

1 383 415 227

14 439 375

114 237 363

1 798 456 065

1.41

2 115 256 065

Denmark

p.m.

372 700 000

372 700 000

93 175 000

371 044 800

2 082 620 215

- 124 596 247

171 975 150

2 501 043 918

1.96

2 873 743 918

Germany

p.m.

4 257 000 000

4 257 000 000

1 064 250 000

2 265 260 250

23 579 608 759

246 111 806

335 429 452

26 426 410 267

20.67

30 683 410 267

Estonia

p.m.

36 900 000

36 900 000

9 225 000

41 157 900

179 941 465

1 878 136

14 858 907

237 836 408

0.19

274 736 408

Ireland

p.m.

333 400 000

333 400 000

83 350 000

288 273 000

1 785 515 689

18 636 293

147 441 346

2 239 866 328

1.75

2 573 266 328

Greece

p.m.

193 100 000

193 100 000

48 275 000

229 944 000

1 265 514 163

13 208 785

104 501 525

1 613 168 473

1.26

1 806 268 473

Spain

p.m.

1 660 500 000

1 660 500 000

415 125 000

1 770 695 700

8 321 393 988

86 854 423

687 150 240

10 866 094 351

8.50

12 526 594 351

France

p.m.

1 823 600 000

1 823 600 000

455 900 000

3 427 327 200

16 277 836 479

169 899 670

1 344 164 122

21 219 227 471

16.59

23 042 827 471

Croatia

p.m.

41 300 000

41 300 000

10 325 000

82 688 850

353 458 900

3 689 222

29 187 341

469 024 313

0.37

510 324 313

Italy

p.m.

1 998 200 000

1 998 200 000

499 550 000

2 213 768 700

11 759 797 570

122 742 708

971 081 015

15 067 389 993

11.78

17 065 589 993

Cyprus

p.m.

27 100 000

27 100 000

6 775 000

32 934 900

140 782 385

1 469 414

11 625 294

186 811 993

0.15

213 911 993

Latvia

p.m.

47 000 000

47 000 000

11 750 000

38 331 000

210 799 767

2 200 219

17 407 073

268 738 059

0.21

315 738 059

Lithuania

p.m.

108 500 000

108 500 000

27 125 000

60 340 800

310 094 930

3 236 611

25 606 504

399 278 845

0.31

507 778 845

Luxembourg

p.m.

16 800 000

16 800 000

4 200 000

66 411 900

283 882 012

2 963 014

23 441 937

376 698 863

0.29

393 498 863

Hungary

p.m.

223 900 000

223 900 000

55 975 000

183 783 600

921 921 174

9 622 538

76 128 874

1 191 456 186

0.93

1 415 356 186

Malta

p.m.

14 700 000

14 700 000

3 675 000

19 912 500

85 117 284

888 410

7 028 674

112 946 868

0.09

127 646 868

Netherlands

p.m.

2 758 500 000

2 758 500 000

689 625 000

515 516 250

5 323 289 453

- 726 759 996

75 725 942

5 187 771 649

4.06

7 946 271 649

Austria

p.m.

222 900 000

222 900 000

55 725 000

560 253 300

2 649 145 470

27 650 415

37 685 164

3 274 734 349

2.56

3 497 634 349

Poland

p.m.

844 800 000

844 800 000

211 200 000

799 446 600

3 435 477 215

35 857 741

283 689 127

4 554 470 683

3.56

5 399 270 683

Portugal

p.m.

199 900 000

199 900 000

49 975 000

315 889 950

1 350 292 261

14 093 655

111 502 190

1 791 778 056

1.40

1 991 678 056

Romania

p.m.

206 000 000

206 000 000

51 500 000

241 473 900

1 453 024 815

15 165 924

119 985 468

1 829 650 107

1.43

2 035 650 107

Slovenia

p.m.

90 700 000

90 700 000

22 675 000

70 831 200

325 508 371

3 397 489

26 879 289

426 616 349

0.33

517 316 349

Slovakia

p.m.

107 700 000

107 700 000

26 925 000

109 022 700

640 908 464

6 689 472

52 923 874

809 544 510

0.63

917 244 510

Finland

p.m.

163 500 000

163 500 000

40 875 000

315 389 100

1 594 697 806

16 644 634

131 684 305

2 058 415 845

1.61

2 221 915 845

Sweden

p.m.

538 600 000

538 600 000

134 650 000

315 379 950

3 134 201 141

- 175 530 742

44 585 277

3 318 635 626

2.60

3 857 235 626

United Kingdom

p.m.

3 174 500 000

3 174 500 000

793 625 000

3 616 100 700

16 583 338 602

173 088 343

-5 254 368 981

15 118 158 664

11.82

18 292 658 664

Total

p.m.

22 156 900 000

22 156 900 000

5 539 225 000

18 945 245 250

108 924 636 651

0

0

127 869 881 901

100,00

150 026 781 901

 (14)  (15)


(1)  The figures in this column correspond to those in the 2020 budget (OJ L 57, 27.2.2020, p. 1) plus amending budget No 1 to 3/2020.

(2)  The figures in this column correspond to those in the 2019 budget (OJ L 67, 7.3.2019, p. 1) plus amending budgets No 1 to 3/2019.

(3)  The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(4)  The figures in this column correspond to those in the 2020 budget (OJ L 57, 27.2.2020, p. 1) plus amending budget No 1 to 3/2020.

(5)  The figures in this column correspond to those in the 2019 budget (OJ L 67, 7.3.2019, p. 1) plus amending budgets No 1 to 3/2019.

(6)  The own resources for the 2020 budget are determined on the basis of the budget forecasts adopted at the 175th meeting of the Advisory Committee on Own Resources on 24 May 2019.

(7)  The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

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

(9)  Calculation of rate: (108 924 636 651) / (169 880 250 000) = 0, 641184814897553.

(10)  Rounded percentages.

(11)  The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 Member States (that have acceded to the Union after 30 April 2004), except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section.

(12)  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.

(13)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 20 % as of 1 January 2014 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(14)  p.m. (own resources + other revenue = total revenue = total expenditure); (150 026 781 901 + 5 146 824 016 = 155 173 605 917 = 155 173 605 917).

(15)  Total own resources as percentage of GNI: (150 026 781 901) / (16 988 025 000 000) = 0,88 %; own resources ceiling as percentage of GNI: 1,20 %.


 

B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title

Heading

Budget 2020

Amending budget No 3/2020

New amount

1

OWN RESOURCES

153 245 155 856

–3 218 373 955

150 026 781 901

3

SURPLUSES, BALANCES AND ADJUSTMENTS

p.m.

3 218 373 955

3 218 373 955

4

REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES

1 651 322 700

 

1 651 322 700

5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

15 050 000

 

15 050 000

6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES

130 000 000

 

130 000 000

7

DEFAULT INTEREST AND FINES

115 000 000

 

115 000 000

8

BORROWING AND LENDING OPERATIONS

2 076 361

 

2 076 361

9

MISCELLANEOUS REVENUE

15 001 000

 

15 001 000

 

GRAND TOTAL

155 173 605 917

0

155 173 605 917

TITLE 1

OWN RESOURCES

Article

Item

Heading

Budget 2020

Amending budget No 3/2020

New amount

 

CHAPTER 1 1

1 1 0

Production levies related to the marketing year 2005/2006 and previous years

p.m.

 

p.m.

1 1 1

Sugar storage levies

p.m.

 

p.m.

1 1 3

Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose

p.m.

 

p.m.

1 1 7

Production charge

p.m.

 

p.m.

1 1 8

One-off amounts on additional sugar quotas and supplementary isoglucose quotas

p.m.

 

p.m.

1 1 9

Surplus amount

p.m.

 

p.m.

 

CHAPTER 1 1 — TOTAL

p.m.

 

p.m.

 

CHAPTER 1 2

1 2 0

Customs duties and other duties referred to in point (a) of Article 2(1) of Decision 2014/335/EU, Euratom

22 156 900 000

 

22 156 900 000

 

CHAPTER 1 2 — TOTAL

22 156 900 000

 

22 156 900 000

 

CHAPTER 1 3

1 3 0

Own resources accruing from value added tax pursuant to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom

18 945 245 250

 

18 945 245 250

 

CHAPTER 1 3 — TOTAL

18 945 245 250

 

18 945 245 250

 

CHAPTER 1 4

1 4 0

Own resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom

112 143 010 606

–3 218 373 955

108 924 636 651

 

CHAPTER 1 4 — TOTAL

112 143 010 606

–3 218 373 955

108 924 636 651

 

CHAPTER 1 5

1 5 0

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2014/335/EU, Euratom

0

 

0

 

CHAPTER 1 5 — TOTAL

0

 

0

 

CHAPTER 1 6

1 6 0

Gross reduction in the annual GNI-based contribution granted to certain Member States pursuant to Article 2(5) of Decision 2014/335/EU, Euratom

0

 

0

 

CHAPTER 1 6 — TOTAL

0

 

0

 

Title 1 — Total

153 245 155 856

–3 218 373 955

150 026 781 901

CHAPTER 1 1 —

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM)

CHAPTER 1 2 —

CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM

CHAPTER 1 3 —

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO POINT (B) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM

CHAPTER 1 4 —

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM

CHAPTER 1 5 —

CORRECTION OF BUDGETARY IMBALANCES

CHAPTER 1 6 —

GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES

CHAPTER 1 4 —   OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM

1 4 0
Own resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom

Budget 2020

Amending budget No 3/2020

New amount

112 143 010 606

–3 218 373 955

108 924 636 651

Remarks

The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-based resource ensures that the general budget of the Union is always balanced ex ante.

The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (VAT-based payments, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States.

The rate to be applied to the Member States’ gross national income for financial 2020 year is 0,6412 %.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular point (c) of Article 2(1) thereof.

Member State

Budget 2020

Amending budget No. 3/2020

New amount

Belgium

3 187 589 091

-91 480 099

3 096 108 992

Bulgaria

408 672 479

-11 728 425

396 944 054

Czechia

1 424 290 714

-40 875 487

1 383 415 227

Denmark

2 144 154 968

-61 534 753

2 082 620 215

Germany

24 276 310 633

- 696 701 874

23 579 608 759

Estonia

185 258 159

-5 316 694

179 941 465

Ireland

1 838 271 956

-52 756 267

1 785 515 689

Greece

1 302 906 051

-37 391 888

1 265 514 163

Spain

8 567 264 514

- 245 870 526

8 321 393 988

France

16 758 794 383

- 480 957 904

16 277 836 479

Croatia

363 902 478

-10 443 578

353 458 900

Italy

12 107 261 903

- 347 464 333

11 759 797 570

Cyprus

144 942 053

-4 159 668

140 782 385

Latvia

217 028 224

-6 228 457

210 799 767

Lithuania

319 257 241

-9 162 311

310 094 930

Luxembourg

292 269 816

-8 387 804

283 882 012

Hungary

949 160 991

-27 239 817

921 921 174

Malta

87 632 227

-2 514 943

85 117 284

Netherlands

5 480 575 598

- 157 286 145

5 323 289 453

Austria

2 727 419 229

-78 273 759

2 649 145 470

Poland

3 536 984 557

- 101 507 342

3 435 477 215

Portugal

1 390 189 070

-39 896 809

1 350 292 261

Romania

1 495 957 042

-42 932 227

1 453 024 815

Slovenia

335 126 101

-9 617 730

325 508 371

Slovakia

659 845 256

-18 936 792

640 908 464

Finland

1 641 816 016

-47 118 210

1 594 697 806

Sweden

3 226 806 741

-92 605 600

3 134 201 141

United Kingdom

17 073 323 115

- 489 984 513

16 583 338 602

Article 1 4 0 — Total

112 143 010 606

-3 218 373 955

108 924 636 651

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Article

Item

Heading

Budget 2020

Amending budget No 3/2020

New amount

 

CHAPTER 3 0

3 0 0

Surplus available from the preceding financial year

p.m.

3 218 373 955

3 218 373 955

3 0 2

Repayment to the budget of the surplus from the Guarantee Fund for external actions

p.m.

 

p.m.

 

CHAPTER 3 0 — TOTAL

p.m.

3 218 373 955

3 218 373 955

 

CHAPTER 3 1

3 1 0

Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014

3 1 0 3

Application for 1995 and subsequent years of Article 10b of Regulation (EU, Euratom) No 609/2014

p.m.

 

p.m.

 

Article 3 1 0 — Total

p.m.

 

p.m.

 

CHAPTER 3 1 — TOTAL

p.m.

 

p.m.

 

CHAPTER 3 2

3 2 0

Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014

3 2 0 3

Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014

p.m.

 

p.m.

 

Article 3 2 0 — Total

p.m.

 

p.m.

 

CHAPTER 3 2 — TOTAL

p.m.

 

p.m.

 

CHAPTER 3 3

3 3 0

Netting of adjustments to the VAT and GNI-based own resources for previous financial years

p.m.

 

p.m.

 

CHAPTER 3 3 — TOTAL

p.m.

 

p.m.

 

CHAPTER 3 4

3 4 0

Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice

p.m.

 

p.m.

 

CHAPTER 3 4 — TOTAL

p.m.

 

p.m.

 

CHAPTER 3 5

3 5 0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 5 0 4

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

p.m.

 

p.m.

 

Article 3 5 0 — Total

p.m.

 

p.m.

 

CHAPTER 3 5 — TOTAL

p.m.

 

p.m.

 

CHAPTER 3 6

3 6 0

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 6 0 4

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

p.m.

 

p.m.

 

Article 3 6 0 — Total

p.m.

 

p.m.

 

CHAPTER 3 6 — TOTAL

p.m.

 

p.m.

 

CHAPTER 3 7

3 7 0

Adjustment relating to the implementation of own resources decisions

p.m.

 

p.m.

 

CHAPTER 3 7 — TOTAL

p.m.

 

p.m.

 

CHAPTER 3 8

3 8 0

Adjustment relating to the implementation of the contingency framework

p.m.

 

p.m.

 

CHAPTER 3 8 — TOTAL

p.m.

 

p.m.

 

Title 3 — Total

p.m.

3 218 373 955

3 218 373 955

CHAPTER 3 0 —

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

CHAPTER 3 1 —

BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014

CHAPTER 3 2 —

BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014

CHAPTER 3 3 —

NETTING OF ADJUSTMENTS TO THE VAT AND GNI-BASED OWN RESOURCES FOR PREVIOUS FINANCIAL YEARS

CHAPTER 3 4 —

ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE

CHAPTER 3 5 —

RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

CHAPTER 3 6 —

RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

CHAPTER 3 7 —

ADJUSTMENT RELATING TO THE IMPLEMENTATION OF OWN RESOURCES DECISIONS

CHAPTER 3 8 —

ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE CONTINGENCY FRAMEWORK

CHAPTER 3 0 —   SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0
Surplus available from the preceding financial year

Budget 2020

Amending budget No 3/2020

New amount

p.m.

3 218 373 955

3 218 373 955

Remarks

In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.

The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 39 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 1(1) of Regulation (EU, Euratom) No 608/2014.

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget that must be presented by the Commission within 15 days following the submission of the provisional accounts.

A deficit is entered in Article 27 02 01 of the statement of expenditure in Section III ‘Commission’.

Legal basis

Council Regulation (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 29).

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39).

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 7 thereof.

Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1) and in particular Article 18 thereof.


Top