32003B0657

All amounts in this budget document are expressed in euro unless otherwise indicated.

Final adoption

of amending budget No 2 of the European Union for the financial year 2003

(2003/657/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular Article 272(4), penultimate subparagraph, thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,

Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities(1), and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2003 finally adopted on 19 December 2002(2),

Having regard to the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure(3),

Having regard to preliminary draft amending budget No 3 of the European Union for the financial year 2003 submitted by the Commission on 14 May 2003,

Having regard to draft amending budget No 3 of the European Union for the financial year 2003 established by the Council on 16 June 2003,

Having regard to Rule 92 of and Annex IV to its Rules of Procedure,

Having regard to the resolution adopted by the European Parliament on 3 September 2003,

The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community having thus been completed,

DECLARES:

Sole Article

Amending budget No 2 of the European Union for the financial year 2003 has been finally adopted.

Done at Strasbourg, 3 September 2003.

P. Cox

The President

(1) OJ L 248, 16.9.2002, p. 1.

(2) OJ L 54, 28.2.2003, p. 1.

(3) OJ C 172, 18.6.1999, p. 1.

AMENDING BUDGET No 2 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2003

CONTENTS

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A. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2003 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

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REVENUE

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TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

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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 0,75 % for 2003.

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 (D), the Netherlands (NL), Austria (A) and Sweden (S) is restricted to a quarter of their normal contribution.

Formula for a country with a restricted financial burden, forexample 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 = 10309805000 / (44951930000-8926011000) × 1/4 × 5033070221 = 360087778,2591540

(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 = [5033070221 - (360087778,2591540 + 82113930,3480261 + 37668862,7784966 + 39673517,3884492)] / [44951930000 - (8926011000 + 10309805000 + 2351034000 + 1078511000 + 1135907000)]

Frozen rate = 0,213398811452137 %

Uniform rate

0,75 % - 0,213398811452137 % = 0,536601188547863 %

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

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TABLE 3

Determination of uniform rate and breakdown of resources based on gross national product pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom

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TABLE 4

GNI-based own resources - Financing of reserves (Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom) (Chapter 1 4)

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TABLE 5

Correction of budgetary imbalances for the United Kingdom for 2002 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

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TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to - EUR 5033070221 (Chapter 1 5)

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The calculations are made to 15 decimal places.

TABLE 7

Summary of financing of the general budget by type of own resource and by Member State

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B. TOTAL REVENUE

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TITLE 1

OWN RESOURCES

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CHAPTER 1 4 - OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND THE FIRST SUBPARAGRAPH OF ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

CHAPTER 1 4 - OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND THE FIRST SUBPARAGRAPH OF ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

1 4 0 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

1 4 0 0 Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the European Agricultural Guidance and Guarantee Fund Guarantee Section monetary reserve, the reserve for loan guarantees and the reserve for emergency aid

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Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.

The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to Member States' gross national income for this financial year is 0,5484 %.

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TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

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CHAPTER 3 0 - SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

CHAPTER 3 0 - SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0 Surplus available from the preceding financial year

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Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1).

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 15 thereof.

Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue 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 34 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.

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 a supplementary and/or amending budget.

A deficit is entered in Chapter B0-3 0 of the statement of expenditure of section III "Commission".