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Document 32021B1347

Definitive adoption (EU, Euratom) 2021/1347 of amending budget No 2 of the European Union for the financial year 2021

OJ L 322, 13.9.2021, p. 1–14 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

In force

ELI: http://data.europa.eu/eli/budget_suppl_amend/2021/2/oj

13.9.2021   

EN

Official Journal of the European Union

L 322/1


DEFINITIVE ADOPTION (EU, Euratom) 2021/1347

of amending budget No 2 of the European Union for the financial year 2021

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 (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) 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 2021, as definitively adopted on 18 December 2020 (5),

having regard to Draft amending budget No 3 of the European Union for the financial year 2021, which the Commission adopted on 15 April 2021,

having regard to the position on Draft amending budget No 3/2021, which the Council adopted on 21 June 2021 and forwarded to Parliament on the same day,

having regard to Parliament’s approval of 6 July 2021 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 2021 has been definitively adopted.

Done at Strasbourg, 6 July 2021.

The President

D. M. SASSOLI


(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.

(4)  OJ L 433 I, 22.12.2020, p. 28.

(5)  OJ L 93, 17.3.2021, p. 1.


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 2021 (1)

Budget 2020 (2)

Change (%)

Miscellaneous revenue (Titles 3 to 6)

9 193 040 514

2 174 450 061

+ 322,78

Surplus available from the preceding financial year (Chapter 2 0, Article 2 0 0)

1 768 617 610

3 218 373 955

-45,05

Balances and Adjustments (Chapters 2 1 to 2 6)

p.m.

-1 116 600 000

Total revenue for Titles 2 to 6

10 961 658 124

4 276 224 016

+ 156,34

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

17 605 700 000

18 507 300 000

-4,87

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

17 967 491 250

17 344 303 050

+3,59

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

119 778 200 480

123 980 214 681

– 3,39

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2014/335/EU, Euratom (3)

155 351 391 730

159 831 817 731

-2,80

Total revenue (4)

166 313 049 854

164 108 041 747

+1,34

 (1)  (2)  (3)  (4)


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 (5)

Member States whose VAT base is capped

 

(1)

(2)

(3)

(4)

(5)

(6)

Belgium

2 028 734 000

4 864 031 000

50

2 432 015 500

2 028 734 000

 

Bulgaria

291 150 000

617 870 000

50

308 935 000

291 150 000

 

Czechia

911 337 000

2 022 941 000

50

1 011 470 500

911 337 000

 

Denmark

1 208 577 000

3 211 846 000

50

1 605 923 000

1 208 577 000

 

Germany

14 780 532 000

36 264 852 000

50

18 132 426 000

14 780 532 000

 

Estonia

134 821 000

280 944 000

50

140 472 000

134 821 000

 

Ireland

951 441 000

2 666 688 000

50

1 333 344 000

951 441 000

 

Greece

754 773 000

1 819 032 000

50

909 516 000

754 773 000

 

Spain

5 698 488 000

12 257 502 000

50

6 128 751 000

5 698 488 000

 

France

11 282 949 000

25 060 938 000

50

12 530 469 000

11 282 949 000

 

Croatia

345 339 000

519 832 000

50

259 916 000

259 916 000

Croatia

Italy

7 006 691 000

17 641 425 000

50

8 820 712 500

7 006 691 000

 

Cyprus

163 410 000

210 748 000

50

105 374 000

105 374 000

Cyprus

Latvia

131 092 000

311 137 000

50

155 568 500

131 092 000

 

Lithuania

198 676 000

485 620 000

50

242 810 000

198 676 000

 

Luxembourg

322 535 000

459 919 000

50

229 959 500

229 959 500

Luxembourg

Hungary

569 796 000

1 353 414 000

50

676 707 000

569 796 000

 

Malta

94 519 000

124 136 000

50

62 068 000

62 068 000

Malta

Netherlands

3 338 002 000

8 010 440 000

50

4 005 220 000

3 338 002 000

 

Austria

1 833 938 000

4 029 570 000

50

2 014 785 000

1 833 938 000

 

Poland

2 508 642 000

4 961 645 000

50

2 480 822 500

2 480 822 500

Poland

Portugal

1 084 059 000

2 094 027 000

50

1 047 013 500

1 047 013 500

Portugal

Romania

869 094 000

2 218 111 000

50

1 109 055 500

869 094 000

 

Slovenia

233 705 000

483 776 000

50

241 888 000

233 705 000

 

Slovakia

367 499 000

952 528 000

50

476 264 000

367 499 000

 

Finland

1 064 162 000

2 408 894 000

50

1 204 447 000

1 064 162 000

 

Sweden

2 051 027 000

4 745 718 000

50

2 372 859 000

2 051 027 000

 

Total

60 224 988 000

140 077 584 000

 

70 038 792 000

59 891 637 500

 

 (5)


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

2 028 734 000

0,30

608 620 200

Bulgaria

291 150 000

0,30

87 345 000

Czechia

911 337 000

0,30

273 401 100

Denmark

1 208 577 000

0,30

362 573 100

Germany

14 780 532 000

0,30

4 434 159 600

Estonia

134 821 000

0,30

40 446 300

Ireland

951 441 000

0,30

285 432 300

Greece

754 773 000

0,30

226 431 900

Spain

5 698 488 000

0,30

1 709 546 400

France

11 282 949 000

0,30

3 384 884 700

Croatia

259 916 000

0,30

77 974 800

Italy

7 006 691 000

0,30

2 102 007 300

Cyprus

105 374 000

0,30

31 612 200

Latvia

131 092 000

0,30

39 327 600

Lithuania

198 676 000

0,30

59 602 800

Luxembourg

229 959 500

0,30

68 987 850

Hungary

569 796 000

0,30

170 938 800

Malta

62 068 000

0,30

18 620 400

Netherlands

3 338 002 000

0,30

1 001 400 600

Austria

1 833 938 000

0,30

550 181 400

Poland

2 480 822 500

0,30

744 246 750

Portugal

1 047 013 500

0,30

314 104 050

Romania

869 094 000

0,30

260 728 200

Slovenia

233 705 000

0,30

70 111 500

Slovakia

367 499 000

0,30

110 249 700

Finland

1 064 162 000

0,30

319 248 600

Sweden

2 051 027 000

0,30

615 308 100

Total

59 891 637 500

 

17 967 491 250


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

4 864 031 000

 

4 159 158 544

Bulgaria

617 870 000

 

528 331 191

Czechia

2 022 941 000

 

1 729 785 921

Denmark

3 211 846 000

 

2 746 400 410

Germany

36 264 852 000

 

31 009 520 501

Estonia

280 944 000

 

240 230 919

Ireland

2 666 688 000

 

2 280 244 139

Greece

1 819 032 000

 

1 555 426 453

Spain

12 257 502 000

 

10 481 202 559

France

25 060 938 000

 

21 429 224 936

Croatia

519 832 000

 

444 500 396

Italy

17 641 425 000

 

15 084 912 804

Cyprus

210 748 000

 

180 207 393

Latvia

311 137 000

 (6)0,8550847

266 048 492

Lithuania

485 620 000

 

415 246 238

Luxembourg

459 919 000

 

393 269 705

Hungary

1 353 414 000

 

1 157 283 620

Malta

124 136 000

 

106 146 796

Netherlands

8 010 440 000

 

6 849 604 775

Austria

4 029 570 000

 

3 445 623 700

Poland

4 961 645 000

 

4 242 626 783

Portugal

2 094 027 000

 

1 790 570 473

Romania

2 218 111 000

 

1 896 672 804

Slovenia

483 776 000

 

413 669 461

Slovakia

952 528 000

 

814 492 130

Finland

2 408 894 000

 

2 059 808 431

Sweden

4 745 718 000

 

4 057 990 906

Total

140 077 584 000

 

119 778 200 480

 (6)


TABLE 4

Summary of financing (7) 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

Total own resources (8)

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

Total‘national contributions’

Share in total‘national contributions’ (%)

 

(1)

(2)

(3) = (1) + (2)

(4)

(5)

(6)

(7) = (5) + (6)

(8)

(9) = (3) + (7)

Belgium

p.m.

2 077 800 000

2 077 800 000

519 450 000

608 620 200

4 159 158 544

4 767 778 744

3,46

6 845 578 744

Bulgaria

p.m.

82 400 000

82 400 000

20 600 000

87 345 000

528 331 191

615 676 191

0,45

698 076 191

Czechia

p.m.

265 200 000

265 200 000

66 300 000

273 401 100

1 729 785 921

2 003 187 021

1,45

2 268 387 021

Denmark

p.m.

338 600 000

338 600 000

84 650 000

362 573 100

2 746 400 410

3 108 973 510

2,26

3 447 573 510

Germany

p.m.

3 940 700 000

3 940 700 000

985 175 000

4 434 159 600

31 009 520 501

35 443 680 101

25,73

39 384 380 101

Estonia

p.m.

39 700 000

39 700 000

9 925 000

40 446 300

240 230 919

280 677 219

0,20

320 377 219

Ireland

p.m.

252 900 000

252 900 000

63 225 000

285 432 300

2 280 244 139

2 565 676 439

1,86

2 818 576 439

Greece

p.m.

243 000 000

243 000 000

60 750 000

226 431 900

1 555 426 453

1 781 858 353

1,29

2 024 858 353

Spain

p.m.

1 306 000 000

1 306 000 000

326 500 000

1 709 546 400

10 481 202 559

12 190 748 959

8,85

13 496 748 959

France

p.m.

1 698 600 000

1 698 600 000

424 650 000

3 384 884 700

21 429 224 936

24 814 109 636

18,01

26 512 709 636

Croatia

p.m.

38 400 000

38 400 000

9 600 000

77 974 800

444 500 396

522 475 196

0,38

560 875 196

Italy

p.m.

1 708 400 000

1 708 400 000

427 100 000

2 102 007 300

15 084 912 804

17 186 920 104

12,48

18 895 320 104

Cyprus

p.m.

25 800 000

25 800 000

6 450 000

31 612 200

180 207 393

211 819 593

0,15

237 619 593

Latvia

p.m.

40 000 000

40 000 000

10 000 000

39 327 600

266 048 492

305 376 092

0,22

345 376 092

Lithuania

p.m.

100 500 000

100 500 000

25 125 000

59 602 800

415 246 238

474 849 038

0,34

575 349 038

Luxembourg

p.m.

19 300 000

19 300 000

4 825 000

68 987 850

393 269 705

462 257 555

0,34

481 557 555

Hungary

p.m.

183 100 000

183 100 000

45 775 000

170 938 800

1 157 283 620

1 328 222 420

0,96

1 511 322 420

Malta

p.m.

16 100 000

16 100 000

4 025 000

18 620 400

106 146 796

124 767 196

0,09

140 867 196

Netherlands

p.m.

2 614 300 000

2 614 300 000

653 575 000

1 001 400 600

6 849 604 775

7 851 005 375

5,70

10 465 305 375

Austria

p.m.

201 100 000

201 100 000

50 275 000

550 181 400

3 445 623 700

3 995 805 100

2,90

4 196 905 100

Poland

p.m.

780 600 000

780 600 000

195 150 000

744 246 750

4 242 626 783

4 986 873 533

3,62

5 767 473 533

Portugal

p.m.

197 800 000

197 800 000

49 450 000

314 104 050

1 790 570 473

2 104 674 523

1,53

2 302 474 523

Romania

p.m.

174 500 000

174 500 000

43 625 000

260 728 200

1 896 672 804

2 157 401 004

1,57

2 331 901 004

Slovenia

p.m.

83 800 000

83 800 000

20 950 000

70 111 500

413 669 461

483 780 961

0,35

567 580 961

Slovakia

p.m.

82 700 000

82 700 000

20 675 000

110 249 700

814 492 130

924 741 830

0,67

1 007 441 830

Finland

p.m.

147 600 000

147 600 000

36 900 000

319 248 600

2 059 808 431

2 379 057 031

1,73

2 526 657 031

Sweden

p.m.

448 800 000

448 800 000

112 200 000

615 308 100

4 057 990 906

4 673 299 006

3,39

5 122 099 006

United Kingdom

p.m.

498 000 000

498 000 000

124 500 000

498 000 000

Total

p.m.

17 605 700 000

17 605 700 000

4 401 425 000

17 967 491 250

119 778 200 480

137 745 691 730

100,00

155 351 391 730

 (7)  (8)

B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title

Heading

Budget 2021

Amending budget No 2/2021

New amount

1

OWN RESOURCES

157 120 009 340

–1 768 617 610

155 351 391 730

2

SURPLUSES, BALANCES AND ADJUSTMENTS

p.m.

1 768 617 610

1 768 617 610

3

ADMINISTRATIVE REVENUE

1 725 783 332

 

1 725 783 332

4

FINANCIAL REVENUE, DEFAULT INTEREST AND FINES

119 376 456

 

119 376 456

5

BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS

p.m.

 

p.m.

6

REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES

7 347 880 726

 

7 347 880 726

 

GRAND TOTAL

166 313 049 854

0

166 313 049 854

TITLE 1

OWN RESOURCES

Title

Chapter

Heading

Budget 2021

Amending budget No 2/2021

New amount

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)

p.m.

 

p.m.

1 2

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

17 605 700 000

 

17 605 700 000

1 3

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

17 967 491 250

 

17 967 491 250

1 4

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

121 546 818 090

–1 768 617 610

119 778 200 480

1 5

CORRECTION OF BUDGETARY IMBALANCES

 

1 6

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

 

 

Title 1 — Total

157 120 009 340

–1 768 617 610

155 351 391 730

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

Title

Chapter

Article

Item

Heading

Budget 2021

Amending budget No 2/2021

New amount

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

121 546 818 090

–1 768 617 610

119 778 200 480

 

CHAPTER 1 4 — TOTAL

121 546 818 090

–1 768 617 610

119 778 200 480

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 2021

Amending budget No 2/2021

New amount

121 546 818 090

–1 768 617 610

119 778 200 480

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 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 (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 2021 is 0,8551 %.

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 2021

Amending budget No. 2/2021

New amount

Belgium

4 220 571 731

-61 413 187

4 159 158 544

Bulgaria

536 132 409

-7 801 218

528 331 191

Czechia

1 755 327 546

-25 541 625

1 729 785 921

Denmark

2 786 953 132

-40 552 722

2 746 400 410

Germany

31 467 400 017

- 457 879 516

31 009 520 501

Estonia

243 778 114

-3 547 195

240 230 919

Ireland

2 313 913 704

-33 669 565

2 280 244 139

Greece

1 578 393 525

-22 967 072

1 555 426 453

Spain

10 635 965 608

- 154 763 049

10 481 202 559

France

21 745 643 987

- 316 419 051

21 429 224 936

Croatia

451 063 787

-6 563 391

444 500 396

Italy

15 307 653 188

- 222 740 384

15 084 912 804

Cyprus

182 868 294

-2 660 901

180 207 393

Latvia

269 976 903

-3 928 411

266 048 492

Lithuania

421 377 669

-6 131 431

415 246 238

Luxembourg

399 076 636

-5 806 931

393 269 705

Hungary

1 174 371 806

-17 088 186

1 157 283 620

Malta

107 714 135

-1 567 339

106 146 796

Netherlands

6 950 744 478

- 101 139 703

6 849 604 775

Austria

3 496 500 995

-50 877 295

3 445 623 700

Poland

4 305 272 443

-62 645 660

4 242 626 783

Portugal

1 817 009 628

-26 439 155

1 790 570 473

Romania

1 924 678 643

-28 005 839

1 896 672 804

Slovenia

419 777 610

-6 108 149

413 669 461

Slovakia

826 518 735

-12 026 605

814 492 130

Finland

2 090 223 092

-30 414 661

2 059 808 431

Sweden

4 117 910 275

-59 919 369

4 057 990 906

Article 1 4 0 — Total

121 546 818 090

-1 768 617 610

119 778 200 480

TITLE 2

SURPLUSES, BALANCES AND ADJUSTMENTS

Title

Chapter

Heading

Budget 2021

Amending budget No 2/2021

New amount

2 0

SURPLUS FROM PREVIOUS FINANCIAL YEAR

p.m.

1 768 617 610

1 768 617 610

2 1

VAT AND GNI BALANCES ADJUSTMENT

p.m.

 

p.m.

2 2

ADJUSTMENT FOR THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN SPECIFIC POLICIES

p.m.

 

p.m.

2 3

ADJUSTMENT FOR THE IMPLEMENTATION OF OWN RESOURCES DECISIONS

p.m.

 

p.m.

2 4

ADJUSTMENT FOR EXCHANGE RATE DIFFERENCES FOR OWN RESOURCES

p.m.

 

p.m.

2 6

ADJUSTMENT FOR THE UNITED KINGDOM CORRECTION

p.m.

 

p.m.

 

Title 2 — Total

p.m.

1 768 617 610

1 768 617 610

CHAPTER 2 0 —

SURPLUS FROM PREVIOUS FINANCIAL YEAR

CHAPTER 2 1 —

VAT AND GNI BALANCES ADJUSTMENT

CHAPTER 2 2 —

ADJUSTMENT FOR THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN SPECIFIC POLICIES

CHAPTER 2 3 —

ADJUSTMENT FOR THE IMPLEMENTATION OF OWN RESOURCES DECISIONS

CHAPTER 2 4 —

ADJUSTMENT FOR EXCHANGE RATE DIFFERENCES FOR OWN RESOURCES

CHAPTER 2 6 —

ADJUSTMENT FOR THE UNITED KINGDOM CORRECTION

CHAPTER 2 0 —   SURPLUS FROM PREVIOUS FINANCIAL YEAR

Title

Chapter

Article

Item

Heading

Budget 2021

Amending budget No 2/2021

New amount

2 0

SURPLUS FROM PREVIOUS FINANCIAL YEAR

 

 

 

2 0 0

Surplus from previous financial year

p.m.

1 768 617 610

1 768 617 610

 

CHAPTER 2 0 — TOTAL

p.m.

1 768 617 610

1 768 617 610

CHAPTER 2 0 —

SURPLUS FROM PREVIOUS FINANCIAL YEAR

2 0 0
Surplus from previous financial year

Budget 2021

Amending budget No 2/2021

New amount

p.m.

1 768 617 610

1 768 617 610

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 16 05 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.


(1)  The figures in this column correspond to those in the 2021 budget (OJ L 93, 17.3.2021, p. 1) plus AB No 1/2021 and AB No 2/2021.

(2)  The figures in this column correspond to those in the 2020 budget (OJ L 57, 27.2.2020, p. 1) plus AB No 1/2020 to AB No 9/2020.

(3)  The own resources for the 2021 budget are determined on the basis of the budget forecasts adopted at the 178th meeting of the Advisory Committee on Own Resources on 25 May 2020.

(4)  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’.

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

(6)  Calculation of rate: (119 778 200 480) / (140 077 584 000) = 0,855084711341109.

(7)  p.m. (own resources + other revenue = total revenue = total expenditure); (155 351 391 730 + 10 961 658 124 = 166 313 049 854 = 166 313 049 854).

(8)  Total own resources as percentage of GNI: (155 351 391 730) / (14 007 758 400 000) = 1,11 %; own resources ceiling as percentage of GNI: 1,20 %.


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