27.6.2018   

EN

Official Journal of the European Union

C 224/213

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having regard to Article 314 of the Treaty on the Functioning of the European Union,

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having regard to Article 106a of the Treaty establishing the European Atomic Energy Community,

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having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (1), and in particular Article 41 thereof,

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having regard to the general budget of the European Union for the financial year 2016, as definitively adopted on 25 November 2015 (2),

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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),

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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),

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having regard to Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (5),

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having regard to Draft amending budget No 5/2016, which the Commission adopted on 7 October 2016 (COM(2016)0660),

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having regard to the position on Draft amending budget No 5/2016 which the Council adopted on 8 November 2016 and forwarded to Parliament on the same day (13584/2016 — C8-0462/2016),

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having regard to Rules 88 and 91 of its Rules of Procedure,

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having regard to the report of the Committee on Budgets (A8-0348/2016),

A.

whereas Draft amending budget No 5/2016 results from the completion of the ratification process and the entry into force of Decision 2014/335/EU, Euratom, which contains limited changes such as the reduction of the collection costs of Traditional Own Resources, a new reduced rate of call of the VAT-based resource for some Member States, and gross reductions in GNI-based contributions for some Member States;

B.

whereas Draft amending budget No 5/2016 aims at incorporating in the revenue side of the 2016 Union budget the impact of adjustments to the own resources stemming from the implementation of Decision 2014/335/EU, Euratom, with retroactive effect for the financial years 2014, 2015 and 2016;

C.

whereas Draft amending budget No 5/2016 leads, therefore, to the modification of the individual contributions of all Member States, but affects neither the overall revenue nor expenditure side of the Union budget;

1.

2.

3.