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Document L:2023:232:FULL
Official Journal of the European Union, L 232, 20 September 2023
Official Journal of the European Union, L 232, 20 September 2023
Official Journal of the European Union, L 232, 20 September 2023
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ISSN 1977-0677 |
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Official Journal of the European Union |
L 232 |
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English edition |
Legislation |
Volume 66 |
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Contents |
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I Legislative acts |
page |
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BUDGETS |
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* |
All amounts in this budget document are expressed in euro unless otherwise indicated.
Budgetary remarks are only executable insofar as they do not modify or extend the scope of an existing legal base, impinge on the administrative autonomy of institutions and can be covered by available resources.
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EN |
Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period. The titles of all other Acts are printed in bold type and preceded by an asterisk. |
I Legislative acts
BUDGETS
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20.9.2023 |
EN |
Official Journal of the European Union |
L 232/1 |
DEFINITIVE ADOPTION (EU, Euratom) 2023/1752
of amending budget No 2 of the European Union for the financial year 2023
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 (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (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), and in particular Article 43 thereof,
having regard to Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (3),
having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources (4),
having regard to the general budget of the European Union for the financial year 2023, as definitively adopted on 23 November 2022 (5),
having regard to draft amending budget No 2 of the European Union for the financial year 2023, which the Commission adopted on 12 April 2023,
having regard to the position on draft amending budget No 2/2023, which the Council adopted on 19 June 2023 and forwarded to Parliament on the following day,
having regard to Parliament’s approval of 11 July 2023 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 2 of the European Union for the financial year 2023 has been definitively adopted.
Done at Strasbourg, 11 July 2023.
The President
R. METSOLA
(1) OJ L 424, 15.12.2020, p. 1.
(2) OJ L 193, 30.7.2018, p. 1.
(3) OJ L 433 I, 22.12.2020, p. 11.
AMENDING BUDGET No 2 FOR THE FINANCIAL YEAR 2023
CONTENTS
GENERAL STATEMENT OF REVENUE
| A. FINANCING OF THE UNION’S ANNUAL BUDGET | 5 |
| CALCULATION OF THE FINANCING OF THE BUDGET | 5 |
| B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING | 13 |
|
— TITLE 1: |
OWN RESOURCES | 14 |
|
— TITLE 2: |
SURPLUSES, BALANCES AND ADJUSTMENTS | 18 |
GENERAL REVENUE
A. FINANCING OF THE UNION’S ANNUAL BUDGET
Calculation of the financing of the budget
Allocation of resources of the Union in order to ensure, pursuant to Article 311 of the Treaty on the Functioning of the European Union (TFEU), the financing of the Union’s annual budget
|
Revenue description |
Budget 2023 (1) |
Budget 2022 (2) |
Change (%) |
|
Miscellaneous revenue (Titles 3 to 6) |
12 075 974 437 |
13 129 990 502 |
-8,03 |
|
Surplus available from the preceding financial year (Chapter 2 0, Article 2 0 0) |
2 519 010 950 |
3 227 058 807 |
-21,94 |
|
Balances and adjustments (Chapters 2 1, 2 2, 2 3 and 2 4) |
p.m. |
- 247 000 000 |
— |
|
Total revenue for Titles 2 to 6 |
14 594 985 387 |
16 110 049 309 |
-9,40 |
|
Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) |
21 590 300 000 |
23 764 800 000 |
-9,15 |
|
VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) |
20 719 666 800 |
19 714 233 150 |
+5,10 |
|
Plastic packaging waste own resource (Table 3, Chapter 1 7) |
6 376 668 800 |
6 361 164 480 |
+0,24 |
|
Remainder to be financed by the additional resource (GNI-based own resource, Table 4, Chapter 1 4) |
105 367 048 978 |
104 087 927 412 |
+1,23 |
|
Appropriations to be covered by the own resources referred to in Article 2 of Decision (EU, Euratom) 2020/2053 (3), (4) |
154 053 684 578 |
153 928 125 042 |
+0,08 |
|
Total revenue (5) |
168 648 669 965 |
170 038 174 351 |
-0,82 |
TABLE 1
Calculation of capping of value added tax (VAT) bases pursuant to Article 2(1), point (b), of Decision (EU, Euratom) 2020/2053
|
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 (6) |
Member States whose VAT base is capped |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
Belgium |
2 369 915 000 |
5 630 560 000 |
50 |
2 815 280 000 |
2 369 915 000 |
|
|
Bulgaria |
403 324 000 |
795 786 000 |
50 |
397 893 000 |
397 893 000 |
Bulgaria |
|
Czechia |
1 187 000 000 |
2 781 434 000 |
50 |
1 390 717 000 |
1 187 000 000 |
|
|
Denmark |
1 450 228 000 |
3 774 175 000 |
50 |
1 887 087 500 |
1 450 228 000 |
|
|
Germany |
16 998 977 000 |
41 301 252 000 |
50 |
20 650 626 000 |
16 998 977 000 |
|
|
Estonia |
169 086 000 |
342 901 000 |
50 |
171 450 500 |
169 086 000 |
|
|
Ireland |
1 134 364 000 |
3 703 703 000 |
50 |
1 851 851 500 |
1 134 364 000 |
|
|
Greece |
775 311 000 |
2 093 970 000 |
50 |
1 046 985 000 |
775 311 000 |
|
|
Spain |
6 343 450 000 |
13 828 586 000 |
50 |
6 914 293 000 |
6 343 450 000 |
|
|
France |
12 655 810 000 |
27 919 613 000 |
50 |
13 959 806 500 |
12 655 810 000 |
|
|
Croatia |
368 150 000 |
635 913 000 |
50 |
317 956 500 |
317 956 500 |
Croatia |
|
Italy |
7 483 817 000 |
19 889 147 000 |
50 |
9 944 573 500 |
7 483 817 000 |
|
|
Cyprus |
190 805 000 |
252 190 000 |
50 |
126 095 000 |
126 095 000 |
Cyprus |
|
Latvia |
170 286 000 |
376 700 000 |
50 |
188 350 000 |
170 286 000 |
|
|
Lithuania |
245 210 000 |
615 572 000 |
50 |
307 786 000 |
245 210 000 |
|
|
Luxembourg |
368 146 000 |
604 113 000 |
50 |
302 056 500 |
302 056 500 |
Luxembourg |
|
Hungary |
708 147 000 |
1 670 483 000 |
50 |
835 241 500 |
708 147 000 |
|
|
Malta |
69 568 000 |
155 608 000 |
50 |
77 804 000 |
69 568 000 |
|
|
Netherlands |
4 331 189 000 |
9 648 131 000 |
50 |
4 824 065 500 |
4 331 189 000 |
|
|
Austria |
2 071 084 000 |
4 549 330 000 |
50 |
2 274 665 000 |
2 071 084 000 |
|
|
Poland |
3 333 431 000 |
6 708 365 000 |
50 |
3 354 182 500 |
3 333 431 000 |
|
|
Portugal |
1 182 197 000 |
2 384 950 000 |
50 |
1 192 475 000 |
1 182 197 000 |
|
|
Romania |
908 179 000 |
2 869 778 000 |
50 |
1 434 889 000 |
908 179 000 |
|
|
Slovenia |
276 892 000 |
592 192 000 |
50 |
296 096 000 |
276 892 000 |
|
|
Slovakia |
455 759 000 |
1 153 958 000 |
50 |
576 979 000 |
455 759 000 |
|
|
Finland |
1 024 784 000 |
2 801 598 000 |
50 |
1 400 799 000 |
1 024 784 000 |
|
|
Sweden |
2 576 871 000 |
5 911 590 000 |
50 |
2 955 795 000 |
2 576 871 000 |
|
|
Total |
69 251 980 000 |
162 991 598 000 |
|
81 495 799 000 |
69 065 556 000 |
|
TABLE 2
Breakdown of own resource accruing from VAT pursuant to Article 2(1), point (b), of Decision (EU, Euratom) 2020/2053 (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 |
2 369 915 000 |
0,30 |
710 974 500 |
|
Bulgaria |
397 893 000 |
0,30 |
119 367 900 |
|
Czechia |
1 187 000 000 |
0,30 |
356 100 000 |
|
Denmark |
1 450 228 000 |
0,30 |
435 068 400 |
|
Germany |
16 998 977 000 |
0,30 |
5 099 693 100 |
|
Estonia |
169 086 000 |
0,30 |
50 725 800 |
|
Ireland |
1 134 364 000 |
0,30 |
340 309 200 |
|
Greece |
775 311 000 |
0,30 |
232 593 300 |
|
Spain |
6 343 450 000 |
0,30 |
1 903 035 000 |
|
France |
12 655 810 000 |
0,30 |
3 796 743 000 |
|
Croatia |
317 956 500 |
0,30 |
95 386 950 |
|
Italy |
7 483 817 000 |
0,30 |
2 245 145 100 |
|
Cyprus |
126 095 000 |
0,30 |
37 828 500 |
|
Latvia |
170 286 000 |
0,30 |
51 085 800 |
|
Lithuania |
245 210 000 |
0,30 |
73 563 000 |
|
Luxembourg |
302 056 500 |
0,30 |
90 616 950 |
|
Hungary |
708 147 000 |
0,30 |
212 444 100 |
|
Malta |
69 568 000 |
0,30 |
20 870 400 |
|
Netherlands |
4 331 189 000 |
0,30 |
1 299 356 700 |
|
Austria |
2 071 084 000 |
0,30 |
621 325 200 |
|
Poland |
3 333 431 000 |
0,30 |
1 000 029 300 |
|
Portugal |
1 182 197 000 |
0,30 |
354 659 100 |
|
Romania |
908 179 000 |
0,30 |
272 453 700 |
|
Slovenia |
276 892 000 |
0,30 |
83 067 600 |
|
Slovakia |
455 759 000 |
0,30 |
136 727 700 |
|
Finland |
1 024 784 000 |
0,30 |
307 435 200 |
|
Sweden |
2 576 871 000 |
0,30 |
773 061 300 |
|
Total |
69 065 556 000 |
|
20 719 666 800 |
TABLE 3
Breakdown of own resource accruing from plastic packaging waste pursuant to Article 2(1), point (c), of Decision (EU, Euratom) 2020/2053 (Chapter 1 7)
|
Member State |
Plastic packaging waste that is not recycled (kg) |
Call rate per kg in EUR |
Gross contribution |
Lump sum reduction |
Net contribution |
|
|
(1) |
(2) |
(3) = (1) × (2) |
(4) |
(5) = (3) – (4) |
|
Belgium |
186 173 800 |
|
148 939 040 |
|
148 939 040 |
|
Bulgaria |
84 625 200 |
|
67 700 160 |
22 000 000 |
45 700 160 |
|
Czechia |
107 620 800 |
|
86 096 640 |
32 187 600 |
53 909 040 |
|
Denmark |
135 580 800 |
|
108 464 640 |
|
108 464 640 |
|
Germany |
1 725 251 200 |
|
1 380 200 960 |
|
1 380 200 960 |
|
Estonia |
35 055 700 |
|
28 044 560 |
4 000 000 |
24 044 560 |
|
Ireland |
248 280 300 |
|
198 624 240 |
|
198 624 240 |
|
Greece |
128 732 600 |
|
102 986 080 |
33 000 000 |
69 986 080 |
|
Spain |
826 998 500 |
|
661 598 800 |
142 000 000 |
519 598 800 |
|
France |
1 619 350 900 |
|
1 295 480 720 |
|
1 295 480 720 |
|
Croatia |
41 257 800 |
|
33 006 240 |
13 000 000 |
20 006 240 |
|
Italy |
1 225 605 500 |
0,80 |
980 484 400 |
184 048 000 |
796 436 400 |
|
Cyprus |
9 572 700 |
|
7 658 160 |
3 000 000 |
4 658 160 |
|
Latvia |
25 925 900 |
|
20 740 720 |
6 000 000 |
14 740 720 |
|
Lithuania |
28 082 100 |
|
22 465 680 |
9 000 000 |
13 465 680 |
|
Luxembourg |
16 329 500 |
|
13 063 600 |
|
13 063 600 |
|
Hungary |
296 246 800 |
|
236 997 440 |
30 000 000 |
206 997 440 |
|
Malta |
13 111 200 |
|
10 488 960 |
1 415 900 |
9 073 060 |
|
Netherlands |
225 253 400 |
|
180 202 720 |
|
180 202 720 |
|
Austria |
188 725 400 |
|
150 980 320 |
|
150 980 320 |
|
Poland |
833 099 000 |
|
666 479 200 |
117 000 000 |
549 479 200 |
|
Portugal |
248 150 400 |
|
198 520 320 |
31 322 000 |
167 198 320 |
|
Romania |
321 565 000 |
|
257 252 000 |
60 000 000 |
197 252 000 |
|
Slovenia |
27 755 800 |
|
22 204 640 |
6 279 700 |
15 924 940 |
|
Slovakia |
65 327 000 |
|
52 261 600 |
17 000 000 |
35 261 600 |
|
Finland |
74 747 200 |
|
59 797 760 |
|
59 797 760 |
|
Sweden |
121 478 000 |
|
97 182 400 |
|
97 182 400 |
|
Total |
8 859 902 500 |
|
7 087 922 000 |
711 253 200 |
6 376 668 800 |
TABLE 4
Determination of uniform rate and breakdown of own resource based on GNI pursuant to Article 2(1), point (d), of Decision (EU, Euratom) 2020/2053 (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 |
5 630 560 000 |
|
3 639 914 564 |
|
Bulgaria |
795 786 000 |
|
514 441 379 |
|
Czechia |
2 781 434 000 |
|
1 798 077 300 |
|
Denmark |
3 774 175 000 |
|
2 439 841 605 |
|
Germany |
41 301 252 000 |
|
26 699 480 803 |
|
Estonia |
342 901 000 |
|
221 670 730 |
|
Ireland |
3 703 703 000 |
|
2 394 284 492 |
|
Greece |
2 093 970 000 |
|
1 353 661 430 |
|
Spain |
13 828 586 000 |
|
8 939 585 330 |
|
France |
27 919 613 000 |
|
18 048 827 464 |
|
Croatia |
635 913 000 |
|
411 090 369 |
|
Italy |
19 889 147 000 |
|
12 857 477 022 |
|
Cyprus |
252 190 000 |
|
163 029 975 |
|
Latvia |
376 700 000 |
0,6464569 (7) |
243 520 328 |
|
Lithuania |
615 572 000 |
|
397 940 789 |
|
Luxembourg |
604 113 000 |
|
390 533 039 |
|
Hungary |
1 670 483 000 |
|
1 079 895 321 |
|
Malta |
155 608 000 |
|
100 593 871 |
|
Netherlands |
9 648 131 000 |
|
6 237 101 201 |
|
Austria |
4 549 330 000 |
|
2 940 945 931 |
|
Poland |
6 708 365 000 |
|
4 336 669 081 |
|
Portugal |
2 384 950 000 |
|
1 541 767 469 |
|
Romania |
2 869 778 000 |
|
1 855 187 892 |
|
Slovenia |
592 192 000 |
|
382 826 626 |
|
Slovakia |
1 153 958 000 |
|
745 984 153 |
|
Finland |
2 801 598 000 |
|
1 811 112 458 |
|
Sweden |
5 911 590 000 |
|
3 821 588 356 |
|
Total |
162 991 598 000 |
|
105 367 048 978 |
TABLE 5
Annual GNI lump sum reductions for certain Member States and their financing pursuant to Article 2 (4) of Decision (EU, Euratom) 2020/2053 (Chapter 1 6)
|
Member State |
Gross reduction |
Percentage share of GNI base |
Financing of the gross reduction in favour of Denmark, Germany, Netherlands, Austria and Sweden |
Net financing of the reduction in favour of Denmark, Netherlands, Germany, Austria and Sweden |
|
|
(1) |
(2) |
(3) |
(4) = (1) + (3) |
|
Belgium |
|
3,45 |
288 908 919 |
288 908 919 |
|
Bulgaria |
|
0,49 |
40 832 470 |
40 832 470 |
|
Czechia |
|
1,71 |
142 717 792 |
142 717 792 |
|
Denmark |
- 414 697 040 |
2,32 |
193 656 194 |
- 221 040 846 |
|
Germany |
-4 038 071 182 |
25,34 |
2 119 203 076 |
-1 918 868 106 |
|
Estonia |
|
0,21 |
17 594 548 |
17 594 548 |
|
Ireland |
|
2,27 |
190 040 214 |
190 040 214 |
|
Greece |
|
1,28 |
107 443 418 |
107 443 418 |
|
Spain |
|
8,48 |
709 556 746 |
709 556 746 |
|
France |
|
17,13 |
1 432 579 568 |
1 432 579 568 |
|
Croatia |
|
0,39 |
32 629 248 |
32 629 248 |
|
Italy |
|
12,20 |
1 020 529 390 |
1 020 529 390 |
|
Cyprus |
|
0,15 |
12 940 088 |
12 940 088 |
|
Latvia |
|
0,23 |
19 328 804 |
19 328 804 |
|
Lithuania |
|
0,38 |
31 585 533 |
31 585 533 |
|
Luxembourg |
|
0,37 |
30 997 562 |
30 997 562 |
|
Hungary |
|
1,02 |
85 713 932 |
85 713 932 |
|
Malta |
|
0,10 |
7 984 381 |
7 984 381 |
|
Netherlands |
-2 113 084 920 |
5,92 |
495 053 973 |
-1 618 030 947 |
|
Austria |
- 621 495 565 |
2,79 |
233 430 070 |
- 388 065 495 |
|
Poland |
|
4,12 |
344 212 029 |
344 212 029 |
|
Portugal |
|
1,46 |
122 373 854 |
122 373 854 |
|
Romania |
|
1,76 |
147 250 799 |
147 250 799 |
|
Slovenia |
|
0,36 |
30 385 885 |
30 385 885 |
|
Slovakia |
|
0,71 |
59 210 586 |
59 210 586 |
|
Finland |
|
1,72 |
143 752 424 |
143 752 424 |
|
Sweden |
-1 175 891 608 |
3,63 |
303 328 812 |
- 872 562 796 |
|
Total |
-8 363 240 315 |
100,00 |
8 363 240 315 |
0 |
|
EU GDP price deflator, in EUR, (spring 2022 economic forecast) : (a) 2020 EU27 = 107,0024 ; (b) 2023 EU27 = 117,7018 |
||||
|
Lump sum for Denmark in 2023 prices: 377 000 000 EUR × [ (b/a) ] = 414 697 040 EUR |
||||
|
Lump sum for Germany in 2023 prices: 3 671 000 000 EUR × [ (b/a) ] = 4 038 071 182 EUR |
||||
|
Lump sum for Netherlands in 2023 prices: 1 921 000 000 EUR × [ (b/a) ] = 2 113 084 920 EUR |
||||
|
Lump sum for Austria in 2023 prices: 565 000 000 EUR × [ (b/a) ] = 621 495 565 EUR |
||||
|
Lump sum for Sweden in 2023 prices: 1 069 000 000 EUR × [ (b/a) ] = 1 175 891 608 EUR |
||||
TABLE 6
Summary of financing (8) of the general budget by category of own resource and by Member State
|
Member State |
Traditional own resources (TOR) |
|
|
|
VAT and GNI-based own resources |
Total own resources (9) |
|||||
|
Net sugar sector levies (75 %) |
Net customs duties (75 %) |
Total net traditional own resources (75 %) |
Collection costs (25 % of gross TOR) (p.m.) |
VAT-based own resource |
Plastic-based own resource |
GNI-based own resource |
GNI lump sum reductions and their financing |
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. |
2 018 900 000 |
2 018 900 000 |
672 966 667 |
710 974 500 |
148 939 040 |
3 639 914 564 |
288 908 919 |
4 788 737 023 |
3,62 |
6 807 637 023 |
|
Bulgaria |
p.m. |
125 900 000 |
125 900 000 |
41 966 667 |
119 367 900 |
45 700 160 |
514 441 379 |
40 832 470 |
720 341 909 |
0,54 |
846 241 909 |
|
Czechia |
p.m. |
396 000 000 |
396 000 000 |
132 000 000 |
356 100 000 |
53 909 040 |
1 798 077 300 |
142 717 792 |
2 350 804 132 |
1,77 |
2 746 804 132 |
|
Denmark |
p.m. |
431 000 000 |
431 000 000 |
143 666 667 |
435 068 400 |
108 464 640 |
2 439 841 605 |
- 221 040 846 |
2 762 333 799 |
2,09 |
3 193 333 799 |
|
Germany |
p.m. |
4 686 400 000 |
4 686 400 000 |
1 562 133 335 |
5 099 693 100 |
1 380 200 960 |
26 699 480 803 |
-1 918 868 106 |
31 260 506 757 |
23,60 |
35 946 906 757 |
|
Estonia |
p.m. |
52 500 000 |
52 500 000 |
17 500 000 |
50 725 800 |
24 044 560 |
221 670 730 |
17 594 548 |
314 035 638 |
0,24 |
366 535 638 |
|
Ireland |
p.m. |
444 800 000 |
444 800 000 |
148 266 667 |
340 309 200 |
198 624 240 |
2 394 284 492 |
190 040 214 |
3 123 258 146 |
2,36 |
3 568 058 146 |
|
Greece |
p.m. |
238 300 000 |
238 300 000 |
79 433 333 |
232 593 300 |
69 986 080 |
1 353 661 430 |
107 443 418 |
1 763 684 228 |
1,33 |
2 001 984 228 |
|
Spain |
p.m. |
1 615 600 000 |
1 615 600 000 |
538 533 333 |
1 903 035 000 |
519 598 800 |
8 939 585 330 |
709 556 746 |
12 071 775 876 |
9,11 |
13 687 375 876 |
|
France |
p.m. |
2 180 000 000 |
2 180 000 000 |
726 666 667 |
3 796 743 000 |
1 295 480 720 |
18 048 827 464 |
1 432 579 568 |
24 573 630 752 |
18,55 |
26 753 630 752 |
|
Croatia |
p.m. |
47 000 000 |
47 000 000 |
15 666 667 |
95 386 950 |
20 006 240 |
411 090 369 |
32 629 248 |
559 112 807 |
0,42 |
606 112 807 |
|
Italy |
p.m. |
2 705 200 000 |
2 705 200 000 |
901 733 333 |
2 245 145 100 |
796 436 400 |
12 857 477 022 |
1 020 529 390 |
16 919 587 912 |
12,77 |
19 624 787 912 |
|
Cyprus |
p.m. |
27 800 000 |
27 800 000 |
9 266 667 |
37 828 500 |
4 658 160 |
163 029 975 |
12 940 088 |
218 456 723 |
0,16 |
246 256 723 |
|
Latvia |
p.m. |
64 500 000 |
64 500 000 |
21 500 000 |
51 085 800 |
14 740 720 |
243 520 328 |
19 328 804 |
328 675 652 |
0,25 |
393 175 652 |
|
Lithuania |
p.m. |
139 900 000 |
139 900 000 |
46 633 333 |
73 563 000 |
13 465 680 |
397 940 789 |
31 585 533 |
516 555 002 |
0,39 |
656 455 002 |
|
Luxembourg |
p.m. |
18 100 000 |
18 100 000 |
6 033 333 |
90 616 950 |
13 063 600 |
390 533 039 |
30 997 562 |
525 211 151 |
0,40 |
543 311 151 |
|
Hungary |
p.m. |
239 500 000 |
239 500 000 |
79 833 333 |
212 444 100 |
206 997 440 |
1 079 895 321 |
85 713 932 |
1 585 050 793 |
1,20 |
1 824 550 793 |
|
Malta |
p.m. |
18 100 000 |
18 100 000 |
6 033 333 |
20 870 400 |
9 073 060 |
100 593 871 |
7 984 381 |
138 521 712 |
0,10 |
156 621 712 |
|
Netherlands |
p.m. |
3 064 900 000 |
3 064 900 000 |
1 021 633 333 |
1 299 356 700 |
180 202 720 |
6 237 101 201 |
-1 618 030 947 |
6 098 629 674 |
4,60 |
9 163 529 674 |
|
Austria |
p.m. |
234 100 000 |
234 100 000 |
78 033 333 |
621 325 200 |
150 980 320 |
2 940 945 931 |
- 388 065 495 |
3 325 185 956 |
2,51 |
3 559 285 956 |
|
Poland |
p.m. |
1 290 200 000 |
1 290 200 000 |
430 066 667 |
1 000 029 300 |
549 479 200 |
4 336 669 081 |
344 212 029 |
6 230 389 610 |
4,70 |
7 520 589 610 |
|
Portugal |
p.m. |
202 500 000 |
202 500 000 |
67 500 000 |
354 659 100 |
167 198 320 |
1 541 767 469 |
122 373 854 |
2 185 998 743 |
1,65 |
2 388 498 743 |
|
Romania |
p.m. |
243 100 000 |
243 100 000 |
81 033 333 |
272 453 700 |
197 252 000 |
1 855 187 892 |
147 250 799 |
2 472 144 391 |
1,87 |
2 715 244 391 |
|
Slovenia |
p.m. |
141 400 000 |
141 400 000 |
47 133 333 |
83 067 600 |
15 924 940 |
382 826 626 |
30 385 885 |
512 205 051 |
0,39 |
653 605 051 |
|
Slovakia |
p.m. |
128 800 000 |
128 800 000 |
42 933 333 |
136 727 700 |
35 261 600 |
745 984 153 |
59 210 586 |
977 184 039 |
0,74 |
1 105 984 039 |
|
Finland |
p.m. |
161 200 000 |
161 200 000 |
53 733 333 |
307 435 200 |
59 797 760 |
1 811 112 458 |
143 752 424 |
2 322 097 842 |
1,75 |
2 483 297 842 |
|
Sweden |
p.m. |
674 600 000 |
674 600 000 |
224 866 667 |
773 061 300 |
97 182 400 |
3 821 588 356 |
- 872 562 796 |
3 819 269 260 |
2,88 |
4 493 869 260 |
|
Total |
p.m. |
21 590 300 000 |
21 590 300 000 |
7 196 766 667 |
20 719 666 800 |
6 376 668 800 |
105 367 048 978 |
0 |
132 463 384 578 |
100 ,— |
154 053 684 578 |
B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING
|
Title |
Heading |
2023 estimate |
Amending budget No 2/2023 |
New amount |
|
1 |
OWN RESOURCES |
156 572 695 528 |
–2 519 010 950 |
154 053 684 578 |
|
2 |
SURPLUSES, BALANCES AND ADJUSTMENTS |
p.m. |
2 519 010 950 |
2 519 010 950 |
|
3 |
ADMINISTRATIVE REVENUE |
1 894 666 175 |
|
1 894 666 175 |
|
4 |
FINANCIAL REVENUE, DEFAULT INTEREST AND FINES |
120 825 000 |
|
120 825 000 |
|
5 |
BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS |
p.m. |
|
p.m. |
|
6 |
REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES |
10 060 483 262 |
|
10 060 483 262 |
|
|
GRAND TOTAL |
168 648 669 965 |
|
168 648 669 965 |
TITLE 1
OWN RESOURCES
|
Article Item |
Heading |
2023 estimate |
Amending budget No 2/2023 |
New amount |
||||||||||||
|
CHAPTER 1 1 |
||||||||||||||||
|
1 1 0 |
Sugar levies |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 1 1 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
CHAPTER 1 2 |
||||||||||||||||
|
1 2 0 |
Customs duties and other duties |
21 590 300 000 |
|
21 590 300 000 |
||||||||||||
|
|
CHAPTER 1 2 — TOTAL |
21 590 300 000 |
|
21 590 300 000 |
||||||||||||
|
CHAPTER 1 3 |
||||||||||||||||
|
1 3 0 |
Own resource based on value added tax |
20 719 666 800 |
|
20 719 666 800 |
||||||||||||
|
|
CHAPTER 1 3 — TOTAL |
20 719 666 800 |
|
20 719 666 800 |
||||||||||||
|
CHAPTER 1 4 |
||||||||||||||||
|
1 4 0 |
Own resource based on gross national income |
107 886 059 928 |
–2 519 010 950 |
105 367 048 978 |
||||||||||||
|
|
CHAPTER 1 4 — TOTAL |
107 886 059 928 |
–2 519 010 950 |
105 367 048 978 |
||||||||||||
|
CHAPTER 1 6 |
||||||||||||||||
|
1 6 0 |
GNI lump sum reductions granted to certain Member States and their financing |
0 |
|
0 |
||||||||||||
|
|
CHAPTER 1 6 — TOTAL |
0 |
|
0 |
||||||||||||
|
CHAPTER 1 7 |
||||||||||||||||
|
1 7 0 |
Own resource based on non-recycled plastic packaging waste |
6 376 668 800 |
|
6 376 668 800 |
||||||||||||
|
|
CHAPTER 1 7 — TOTAL |
6 376 668 800 |
|
6 376 668 800 |
||||||||||||
|
|
Title 1 — Total |
156 572 695 528 |
–2 519 010 950 |
154 053 684 578 |
||||||||||||
|
||||||||||||||||
CHAPTER 1 4 — OWN RESOURCE BASED ON GROSS NATIONAL INCOME
|
Title Chapter Article Item |
Heading |
2023 estimate |
Amending budget No 2/2023 |
New amount |
|
1 4 |
OWN RESOURCE BASED ON GROSS NATIONAL INCOME |
|||
|
1 4 0 |
Own resource based on gross national income |
107 886 059 928 |
–2 519 010 950 |
105 367 048 978 |
|
|
CHAPTER 1 4 — TOTAL |
107 886 059 928 |
–2 519 010 950 |
105 367 048 978 |
1 4 0
Own resource based on gross national income
|
2023 estimate |
Amending budget No 2/2023 |
New amount |
|
107 886 059 928 |
–2 519 010 950 |
105 367 048 978 |
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, the plastic-based own resource and other revenue in any particular year. By implication, the GNI-based resource ensures that the budget 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 (plastic-based own resource, VAT-based resource, 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’ GNI for financial year 2023 is 0,6465 %.
Legal basis
Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular Article 2(1), point (d), thereof.
Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income (OJ L 165, 11.5.2021, p. 15), and in particular Article 4(1) thereof.
|
Member State |
2023 estimate |
Amending budget No. 2/2023 |
New amount |
|
Belgium |
3 726 934 032 |
-87 019 468 |
3 639 914 564 |
|
Bulgaria |
526 740 133 |
-12 298 754 |
514 441 379 |
|
Czechia |
1 841 063 950 |
-42 986 650 |
1 798 077 300 |
|
Denmark |
2 498 170 919 |
-58 329 314 |
2 439 841 605 |
|
Germany |
27 337 785 527 |
- 638 304 724 |
26 699 480 803 |
|
Estonia |
226 970 214 |
-5 299 484 |
221 670 730 |
|
Ireland |
2 451 524 672 |
-57 240 180 |
2 394 284 492 |
|
Greece |
1 386 023 425 |
-32 361 995 |
1 353 661 430 |
|
Spain |
9 153 304 073 |
- 213 718 743 |
8 939 585 330 |
|
France |
18 480 320 938 |
- 431 493 474 |
18 048 827 464 |
|
Croatia |
420 918 310 |
-9 827 941 |
411 090 369 |
|
Italy |
13 164 860 836 |
- 307 383 814 |
12 857 477 022 |
|
Cyprus |
166 927 534 |
-3 897 559 |
163 029 975 |
|
Latvia |
249 342 170 |
-5 821 842 |
243 520 328 |
|
Lithuania |
407 454 363 |
-9 513 574 |
397 940 789 |
|
Luxembourg |
399 869 515 |
-9 336 476 |
390 533 039 |
|
Hungary |
1 105 712 388 |
-25 817 067 |
1 079 895 321 |
|
Malta |
102 998 769 |
-2 404 898 |
100 593 871 |
|
Netherlands |
6 386 211 633 |
- 149 110 432 |
6 237 101 201 |
|
Austria |
3 011 255 151 |
-70 309 220 |
2 940 945 931 |
|
Poland |
4 440 345 866 |
- 103 676 785 |
4 336 669 081 |
|
Portugal |
1 578 626 517 |
-36 859 048 |
1 541 767 469 |
|
Romania |
1 899 539 885 |
-44 351 993 |
1 855 187 892 |
|
Slovenia |
391 978 865 |
-9 152 239 |
382 826 626 |
|
Slovakia |
763 818 402 |
-17 834 249 |
745 984 153 |
|
Finland |
1 854 410 739 |
-43 298 281 |
1 811 112 458 |
|
Sweden |
3 912 951 102 |
-91 362 746 |
3 821 588 356 |
|
Article 1 4 0 — Total |
107 886 059 928 |
-2 519 010 950 |
105 367 048 978 |
TITLE 2
SURPLUSES, BALANCES AND ADJUSTMENTS
|
Article Item |
Heading |
2023 estimate |
Amending budget No 2/2023 |
New amount |
||||||||||||
|
CHAPTER 2 0 |
||||||||||||||||
|
2 0 0 |
Surplus from previous financial year |
p.m. |
2 519 010 950 |
2 519 010 950 |
||||||||||||
|
|
CHAPTER 2 0 — TOTAL |
p.m. |
2 519 010 950 |
2 519 010 950 |
||||||||||||
|
CHAPTER 2 1 |
||||||||||||||||
|
2 1 0 |
VAT balances |
p.m. |
|
p.m. |
||||||||||||
|
2 1 1 |
GNI balances |
p.m. |
|
p.m. |
||||||||||||
|
2 1 2 |
Netting of VAT and GNI balances |
p.m. |
|
p.m. |
||||||||||||
|
2 1 3 |
Plastics balances |
p.m. |
|
p.m. |
||||||||||||
|
2 1 4 |
Netting of plastics balances |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 2 1 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
CHAPTER 2 2 |
||||||||||||||||
|
2 2 0 |
Adjustment for non-participation in the area of migration, border management and security policies |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 2 2 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
CHAPTER 2 3 |
||||||||||||||||
|
2 3 0 |
Adjustment for the implementation of own resources decisions |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 2 3 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
CHAPTER 2 4 |
||||||||||||||||
|
2 4 0 |
Adjustment for exchange rate differences for own resources |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 2 4 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
CHAPTER 2 6 |
||||||||||||||||
|
2 6 0 |
Adjustment for the United Kingdom correction |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 2 6 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
|
Title 2 — Total |
p.m. |
2 519 010 950 |
2 519 010 950 |
||||||||||||
|
||||||||||||||||
CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR
|
Title Chapter Article Item |
Heading |
2023 estimate |
Amending budget No 2/2023 |
New amount |
|
2 0 |
SURPLUS FROM PREVIOUS FINANCIAL YEAR |
|||
|
2 0 0 |
Surplus from previous financial year |
p.m. |
2 519 010 950 |
2 519 010 950 |
|
|
CHAPTER 2 0 — TOTAL |
p.m. |
2 519 010 950 |
2 519 010 950 |
2 0 0
Surplus from previous financial year
|
2023 estimate |
Amending budget No 2/2023 |
New amount |
|
p.m. |
2 519 010 950 |
2 519 010 950 |
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) 2021/768.
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 16 05 01 of the statement of expenditure in Section III ‘Commission’.
Legal basis
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).
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.
Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular Article 8 thereof.
Council Regulation (EU, Euratom) 2021/768 of 30 April 2021 laying down implementing measures for the system of own resources of the European Union and repealing Regulation (EU, Euratom) No 608/2014 (OJ L 165, 11.5.2021, p. 1).
(1) The figures in this column correspond to those in the 2023 budget (OJ L 58, 23.2.2023, p. 1) plus amending budgets No 1 to 2/2023.
(2) The figures in this column correspond to those in the 2022 budget (OJ L 45, 24.2.2022, p. 1) plus amending budgets No 1/2022 to No 5/2022.
(3) The own resources for the 2023 budget are determined on the basis of the budget forecasts adopted at the 185th meeting of the Advisory Committee on Own Resources on 23 May 2022.
(4) This amount includes EUR 1 309 775 000 in relation to liabilities of the Union resulting from the borrowing referred to in Article 5 of Decision (EU, Euratom) 2020/2053.
(5) Article 310(1), third subparagraph, TFEU reads: ‘The revenue and expenditure shown in the budget shall be in balance’.
(6) The base to be used does not exceed 50 % of GNI.
(7) Calculation of rate: (105 367 048 978) / (162 991 598 000) = 0,6464569356391.
(8) p.m. (own resources + other revenue = total revenue = total expenditure); (154 053 684 578 + 14 594 985 387= 168 648 669 965 = 168 648 669 965).
(9) Total own resources as percentage of GNI: (154 053 684 578) / (16 299 159 800 000) = 0,95 %; total own resources ceiling in accordance with Articles 3 and 6 of Decision (EU, Euratom) 2020/2053: 2,00 %.