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Document 32020B1077
Definitive adoption (EU, Euratom) 2020/1077 of amending budget No 3 of the European Union for the financial year 2020
Definitive adoption (EU, Euratom) 2020/1077 of amending budget No 3 of the European Union for the financial year 2020
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No longer in force, Date of end of validity: 31/12/2020
|
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.
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 (%) |
||
|
|
|
|
|
||
|
72 353 828 442 |
67 556 947 173 |
+ 7,10 |
||
|
57 904 492 439 |
57 399 857 331 |
+ 0,88 |
||
|
5 278 527 141 |
3 527 434 894 |
+ 49,64 |
||
|
8 944 061 191 |
9 358 295 603 |
– 4,43 |
||
|
10 274 196 704 |
9 944 904 743 |
+ 3,31 |
||
|
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 |
||
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 |
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 |
|
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 |
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 |
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 |
(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 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
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.