52009PC0288

[pic] | COMMISSION OF THE EUROPEAN COMMUNITIES |

Brussels, 18.6.2009

COM(2009) 288 final

PRELIMINARY DRAFT AMENDING BUDGET N°6 TO THE GENERAL BUDGET 2009

GENERAL STATEMENT OF REVENUE

PRELIMINARY DRAFT AMENDING BUDGET N°6 TO THE GENERAL BUDGET 2009

GENERAL STATEMENT OF REVENUE

Having regard to:

- the Treaty establishing the European Community, and in particular Article 272 thereof,

- the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,

- the 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], as last amended by Council Regulation (EC) No 1525/2007[2], and in particular Article 37 thereof,

The European Commission hereby presents to the budgetary authority the Preliminary Draft Amending Budget No 6 to the 2009 budget.

TABLE OF CONTENTS

1. Introduction 4

2. Revision of the forecast of TOR, VAT and GNI bases 5

3. 2005 UK correction and 2008 UK correction 7

3.1. Calculation of the corrections 8

3.1.1. 2008 UK correction 9

3.1.2. Article 4(2) EUR 10.5 billion ceiling 9

3.1.3. 2005 UK correction 9

3.2. Entry in the PDAB 6/2009 of the 1 st update of the 2008 UK correction and of the definitive amount of the 2005 UK correction 10

3.2.1. 2008 UK correction (chapter 15) 10

3.2.2. 2005 UK correction (chapter 35) 11

4. Revision of the financing of the gross reductions in GNI payments of Sweden and the Netherlands in 2009 13

CHANGES TO THE GENERAL STATEMENT OF REVENUE

The changes to the general statement of revenue are forwarded separately via the SEI-BUD system. An English version of the changes to the general statement of revenue is attached for information as a budgetary annex.

1. INTRODUCTION

The Preliminary Draft Amending Budget No 6 to the Budget for 2009 (PDAB 6/2009) covers the revision of the forecast of Traditional Own Resources (TOR, i.e. customs duties and sugar levies), VAT and GNI bases, the budgeting of the relevant UK corrections as well as their financing and revision of financing of GNI reductions in favour of the Netherlands and Sweden in 2009, resulting in a change in the distribution between Member States of their own resources contributions to the EU budget.

The following summary table shows the distribution of total own resources payments between Member States as budgeted in:

- the Budget 2009,

- The Amending Budget (AB) 1/2009[3] modifies the 2009 budget in order to mobilise the EU Solidarity Fund for an amount of EUR 11.8 million in commitment and payment appropriations relating to the effects of floods affecting Romania and a corresponding reduction in payment appropriations of EUR 11.8 million from the line 13 03 16 (European Regional Development Fund (ERDF)-Convergence).

- AB 2/2009[4] modifies the 2009 budget in order to include in the Community budget the establishment plan of the SESAR Joint Undertaking, in line with the modification of Regulation (EC) 219/2007, the modifications to the establishment plan of the European Centre for Disease Prevention and Control (ECDC), coherent with the 2009 budget, modifications to the establishment plan of the European Railway Agency (ERA) and modifications to the budget remarks. AB 2/2009 has no financial consequences.

- AB 3/2009[5] modifies the 2009 budget in order to include the implementation of Own Resources Decision No 2007/436/EC, Euratom (hereafter, ORD 2007), following the entry into force of ORD 2007 on 1 March 2009. It takes into account the retroactive effect of ORD 2007 from 1 January 2007 onwards and therefore includes the adjustments for the financial years 2007, 2008 and 2009 related to the new provisions introduced by ORD 2007.

- AB 4/2009[6] concerns the translation into the Community budget of the political agreement reached on the financing of the European Economic Recovery Plan. For energy projects to aid economic recovery, commitment appropriations of EUR 2 billion and payment appropriations of EUR 76.2 million are proposed for budget 2009. For broadband internet infrastructure in rural areas and CAP Health Check "new challenges", commitment appropriations of EUR 0.6 billion are proposed for budget 2009.

- AB 5/2009[7] modifies the 2009 budget in order to budget the surplus from the previous year of EUR 1 796.2 million.

- The present PDAB 6/2009.

amounts in euro

Budget 2009 | AB 3/2009 | AB 4/2009 | AB 5/2009 | PDAB 6/2009 | AB 5/2009 vs PDAB 6/2009 |

(1) | (2) | (3) | (4) | (5) | in % | (6) = (5) – (4) |

BE | 4 879 194 220 | 5 186 781 766 | 5 188 888 570 | 5 139 227 935 | 4 936 282 512 | 4.37% | - 202 945 423 |

BG | 388 765 528 | 415 905 709 | 416 120 577 | 411 055 820 | 412 250 295 | 0.36% | + 1 194 475 |

CZ | 1 487 971 609 | 1 599 282 141 | 1 600 161 385 | 1 579 436 250 | 1 476 228 906 | 1.31% | - 103 207 344 |

DK | 2 363 861 042 | 2 579 165 398 | 2 580 624 228 | 2 546 237 361 | 2 648 238 714 | 2.34% | + 102 001 353 |

DE | 22 638 628 731 | 19 967 989 475 | 19 983 120 008 | 19 626 469 966 | 20 625 816 943 | 18.25% | + 999 346 977 |

EE | 185 287 079 | 198 804 001 | 198 909 135 | 196 430 962 | 173 761 257 | 0.15% | - 22 669 705 |

IE | 1 669 669 068 | 1 806 750 134 | 1 807 749 327 | 1 784 196 801 | 1 606 362 161 | 1.42% | - 177 834 640 |

EL | 2 374 101 579 | 2 568 101 697 | 2 569 592 904 | 2 534 442 846 | 2 607 003 578 | 2.31% | + 72 560 732 |

ES | 10 616 530 915 | 11 504 619 028 | 11 511 116 321 | 11 357 965 081 | 11 556 805 014 | 10.23% | + 198 839 933 |

FR | 18 125 130 437 | 19 770 447 259 | 19 782 329 271 | 19 502 251 873 | 20 533 482 611 | 18.17% | + 1 031 230 738 |

IT | 14 795 799 284 | 16 213 415 650 | 16 222 863 662 | 16 000 159 409 | 16 366 873 983 | 14.48% | + 366 714 574 |

CY | 193 019 777 | 206 524 520 | 206 626 135 | 204 230 919 | 212 708 017 | 0.19% | + 8 477 098 |

LV | 243 016 379 | 261 640 000 | 261 787 949 | 258 300 562 | 208 792 324 | 0.18% | - 49 508 238 |

LT | 336 893 094 | 362 747 822 | 362 948 489 | 358 218 441 | 331 521 508 | 0.29% | - 26 696 933 |

LU | 281 776 666 | 306 999 253 | 307 182 812 | 302 856 042 | 300 727 816 | 0.27% | - 2 128 226 |

HU | 990 183 293 | 1 077 207 494 | 1 077 823 268 | 1 063 308 513 | 995 227 324 | 0.88% | - 68 081 189 |

MT | 57 999 638 | 62 549 468 | 62 583 406 | 61 783 447 | 67 922 068 | 0.06% | + 6 138 621 |

NL | 6 744 850 361 | 3 531 308 824 | 3 534 883 781 | 3 450 616 525 | 3 640 553 274 | 3.22% | + 189 936 749 |

AT | 2 414 000 654 | 2 366 603 276 | 2 368 314 292 | 2 327 983 002 | 2 454 409 510 | 2.17% | + 126 426 508 |

PL | 3 611 439 593 | 3 890 366 043 | 3 892 587 540 | 3 840 223 403 | 3 378 422 359 | 2.99% | - 461 801 044 |

PT | 1 537 333 167 | 1 670 839 989 | 1 671 815 492 | 1 648 821 370 | 1 690 419 065 | 1.50% | + 41 597 695 |

RO | 1 400 182 024 | 1 514 846 815 | 1 515 692 075 | 1 495 768 006 | 1 406 625 953 | 1.24% | - 89 142 053 |

SI | 420 567 965 | 449 693 554 | 449 916 005 | 444 672 510 | 441 346 690 | 0.39% | - 3 325 820 |

SK | 645 296 480 | 697 275 536 | 697 662 330 | 688 544 991 | 772 424 596 | 0.68% | + 83 879 605 |

FI | 1 761 262 512 | 1 929 000 098 | 1 930 165 769 | 1 902 689 101 | 1 938 479 958 | 1.72% | + 35 790 857 |

SE | 3 152 149 685 | 2 076 903 816 | 2 079 019 010 | 2 029 160 602 | 1 825 801 533 | 1.62% | - 203 359 069 |

UK | 11 421 429 060 | 12 520 571 074 | 12 532 056 099 | 12 261 336 281 | 10 407 900 050 | 9.21% | - 1 853 436 231 |

EU | 114 736 339 840 | 114 736 339 840 | 114 812 539 840 | 113 016 388 019 | 113 016 388 019 | 100.00% | 0 |

2. REVISION OF THE FORECAST OF TOR, VAT AND GNI BASES

According to established practice the Commission proposes to revise the financing of the budget on the basis of more recent economic forecasts, adopted at a meeting of the Advisory Committee on Own Resources (ACOR).

The revision concerns the forecast of TOR to be paid to the budget in 2009 as well as the forecast of the 2009 VAT and GNI bases. The forecast in the Budget 2009 (and in the AB 1/2009, AB 2/2009, AB 3/2009, AB 4/2009 and AB 5/2009) was established at the 142nd ACOR meeting on 7 May 2008. The revised forecast taken into account in the present PDAB 6/2009 was adopted at the 145th ACOR meeting on 12 May 2009. The use of an updated forecast of own resources improves the accuracy of the payments that Member States are asked to make during the budgetary year and reduces the unavoidable forecasting errors from the previous year.

As compared to the forecast agreed in May 2008, the forecast agreed in May 2009 has been revised as follows:

- The total forecast of 2009 net sugar levies was decreased by - 5.0 % to EUR 139.4 million (after deduction of 25 % in collection costs).

- Total 2009 net customs duties (including duties on agricultural products) are now forecast at EUR 13 841.1 million (after deduction of 25 % in collection costs), which represents a decrease by – 27.4 % relative to the May 2008 forecast of EUR 19 059.3 million. The main reason for this decrease is, on account of the economic crisis, a dramatic fall in the forecast of 2009 extra-EU imports of goods (down from an estimated EUR 1 552 billion to an estimated EUR 1 300 billion) and, to a lesser extent, a lower forecast of the weighted average tariff (1.41 %, as compared to 1.65 % last year). The forecast was made on a Member State basis, using forecast growth rates of extra-EU imports as published in the spring 2009 economic forecasts on 4 May 2009.

- The total 2009 EU uncapped VAT base is now forecast at EUR 5 499 876.9 million, which represents a decrease of – 11.8 % as compared to the May 2008 forecast of EUR 6 232 157.0 million. The total 2009 EU capped VAT base[8] is forecast at EUR 5 384 983.0 million, which represents a decrease of – 10.0 % as compared to the May 2008 forecast of EUR 5 984 951.15 million.

- The total 2009 EU GNI base is forecast at EUR 11 592 709.5 million, which represents a decrease of – 10.7 % as compared to the May 2008 forecast of EUR 12 984 373.1 million.

The exchange rates of 31 December 2008 have been used for converting the forecast VAT and GNI bases in national currency into euro (for the eleven Member States that are not members of the euro zone). This avoids distortions since it is this rate which is used to convert budgeted own resources payments from euro into national currency when the amounts are called in (as stipulated in Article 10(3) of Council Regulation No 1150/2000).

The revised forecasts of TOR, uncapped VAT bases and GNI bases for 2009, as adopted at the 145th ACOR meeting on 12 May 2009, are set out in the following table (rounded figures):

Revised forecasts of TOR, VAT and GNI bases for 2009 (in million EUR)

Sugar levies (75 %) | Customs duties (75 %) | Uncapped VAT bases | GNI bases | Capped VAT bases |

BE | 6.6 | 1 546.2 | 141 439.9 | 336 692.5 | 141 439.90 |

BG | 0.4 | 68.3 | 18 856.7 | 33 698.4 | 16 849.20 |

CZ | 3.4 | 183.4 | 66 444.8 | 125 585.0 | 62 792.50 |

DK | 3.4 | 278.8 | 97 824.8 | 236 199.7 | 97 824.80 |

DE | 26.3 | 2 691.4 | 1 054 306.1 | 2 387 355.9 | 1 054 306.10 |

EE | 8.6 | 22.5 | 8 352.7 | 13 771.3 | 6 885.65 |

IE | 0.0 | 163.4 | 75 855.8 | 139 301.5 | 69 650.75 |

EL | 1.4 | 192.7 | 131 953.6 | 235 305.5 | 117 652.75 |

ES | 6.2 | 1 007.9 | 536 478.3 | 1 028 245.4 | 514 122.70 |

FR | 30.9 | 1 004.1 | 898 037.0 | 1 921 443.6 | 898 037.00 |

IT | 4.7 | 1 279.8 | 666 688.6 | 1 486 117.8 | 666 688.60 |

CY | 3.8 | 37.0 | 16 029.4 | 16 848.2 | 8 424.10 |

LV | 0.8 | 13.6 | 7 768.7 | 19 533.1 | 7 768.70 |

LT | 0.8 | 42.9 | 14 080.4 | 28 248.2 | 14 080.40 |

LU | 0.0 | 11.8 | 20 381.6 | 28 041.3 | 14 020.65 |

HU | 2.0 | 90.4 | 40 293.7 | 89 297.6 | 40 293.70 |

MT | 0.2 | 11.3 | 4 411.1 | 5 505.8 | 2 752.90 |

NL | 7.3 | 1 732.6 | 282 073.0 | 578 334.4 | 282 073.00 |

AT | 3.2 | 168.1 | 123 156.2 | 270 232.1 | 123 156.20 |

PL | 12.8 | 312.6 | 175 250.7 | 297 041.5 | 148 520.75 |

PT | 0.2 | 109.5 | 97 960.3 | 154 264.0 | 77 132.00 |

RO | 1.1 | 149.3 | 49 436.9 | 126 529.0 | 49 436.90 |

SI | 0.0 | 78.6 | 19 433.0 | 35 420.3 | 17 710.15 |

SK | 2.2 | 118.4 | 27 624.8 | 65 812.7 | 27 624.80 |

FI | 0.8 | 131.0 | 78 935.3 | 178 192.6 | 78 935.30 |

SE | 2.6 | 405.9 | 124 292.4 | 285 200.8 | 124 292.40 |

UK | 9.7 | 1 989.6 | 722 511.1 | 1 470 491.3 | 722 511.10 |

EU | 139.4 | 13 841.1 | 5 499 876.9 | 11 592 709.5 | 5 384 983.00 |

3. 2005 UK CORRECTION AND 2008 UK CORRECTION

THE CORRECTION OF BUDGETARY IMBALANCES IN FAVOUR OF THE U nited Kingdom (UK correction), to be budgeted in the present PDAB, concerns two years: 2005 and 2008. As the UK correction of a certain year is to be financed in the following year, all 27 Member States participate in the financing of the 2008 UK correction. The financing of the 2005 UK correction does, however, only concern the 25 countries that were Member States in 2006.

The 2005 UK correction is subject to the rules of Council Decision (EC) No 2000/597 and its accompanying working document, the 2000 Calculation method[9]. Pursuant to the rules of this Decision, the net “windfall gains” of the UK resulting from the increase as from 2001 in the percentage of TOR retained by Member States as a compensation for their collection costs are neutralised in the calculation of the UK correction, as well as pre-accession expenditure (PAE) paid under appropriations for payments relating to the year preceding the enlargement. The same adjustment for PAE will be followed at the occasion of each future enlargement of the Union but it will cease to apply as from the correction to be budgeted for the first time in 2014.

- The 2008 UK correction is subject to the rules of Council Decision (EC) No 2007/436 and its accompanying working document, the 2007 Calculation Method [10]. Pursuant to the rules of this Decision, the net TOR “windfall gains” are still neutralised in the calculation of the UK correction. Moreover, the allocated expenditure are adjusted by the pre-accession expenditure (PAE);

- 20 % of total allocated expenditure in Member States that have acceded to the EU after 30 April 2004, except for agricultural direct payments and market-related expenditure as well as that part of the rural development expenditure originating from the EAGGF, Guarantee section. This reduction shall be phased-in progressively (in 2009 20 %, in 2010 70 % and 100 % as from 2011).

Furthermore, the share of Austria, Germany, the Netherlands and Sweden in the financing of the UK correction is reduced to one fourth of their normal share. The reduction is financed by the other Member States, excluding the UK. For the 2005 UK correction these financing rules have an impact on the uniform rate of call of VAT, calculated as the difference between the maximum rate of call (0.50 % of the capped VAT base) and the frozen rate (whose calculation is based on the 2006 UK correction).

The difference between the 2005 UK correction ( definitive amount ) and the amount previously budgeted (in 2006) as well as the result of the entire recalculation of the financing of the whole amount of the 2005 UK correction on the basis of the latest data for 2006 is entered under chapter 35 of the budget, without any impact on the uniform rate of call of VAT.

The amount of the 1 st update of the 2008 UK correction is entered under chapter 15 of the PDAB 6/2009, as a replacement of the provisional amount of the 2008 UK correction entered under chapter 15 of AB 3/2009.

3.1. Calculation of the corrections

In the present PDAB, the calculation and financing of the 1 st update of the 2008 UK correction, as well as of the definitive amount of the 2005 UK correction are entered.

As far as the 2006 and 2007 UK corrections are concerned, the Commission shall (according to the 2000 and 2007 Calculation Method ) propose to budget an update if it differs significantly from the corresponding previously budgeted calculation. According to the Commission’s current calculations, the amount of the 2006 and 2007 UK corrections do not differ significantly from, respectively, the 1 st update of the 2006 UK correction entered in AB 5/2007 and from the 1 st update of the 2007 UK correction entered in AB 5/2008. Consequently, an update is not proposed for budgeting in the present PDAB 6/2009.

3.1.1. 2008 UK correction

The following table summarises the changes between the provisional amount of the 2008 UK correction entered in AB 3/2009 and the 1 st update of the 2008 UK correction to be entered in PDAB 6/2009.

2008 UK correction | 2008 UK correction PROVISIONAL AB 3/2009 | 2008 UK correction 1st UPDATE PDAB 6/2009 | Difference |

(1) | UK share of uncapped VAT base | 16.5798 % | 15.3765 % | - 1.2033 % |

(2) | UK share of enlargement-adjusted total allocated expenditure | 7.4338 % | 7.1985 % | - 0.2353 % |

(3) | = (1) - (2) | 9.1460 % | 8.1780 % | - 0.9680 % |

(4) | Total allocated expenditure | 109 143 810 077 | 105 572 261 496 | - 3 571 548 581 |

(5) | Enlargement-related expenditure = (5a) + (5b) | 6 006 470 758 | 5 923 110 090 | - 83 360 668 |

(5a) | Pre-accession expenditure | 3 009 254 322 | 3 013 285 010 | + 4 030 688 |

(5b) | Expenditure related to Art 4(1)(g) | 2 997 216 436 | 2 909 825 080 | - 87 391 356 |

(6) | Enlargement-adjusted total allocated expenditure = (4) - (5) | 103 137 339 318 | 99 649 151 406 | - 3 488 187 912 |

(7) | UK correction original amount = (3) x (6) x 0.66 | 6 225 734 850 | 5 378 550 722 | - 847 184 127 |

(8) | UK advantage | -105 381 521 | 31 432 569 | + 136 814 089 |

(9) | Core UK correction = (7) - (8) | 6 331 116 370 | 5 347 118 153 | - 983 998 217 |

(10) | TOR windfall gains | -23 555 354 | -31 474 531 | - 7 919 178 |

(11) | UK correction = (9) - (10) | 6 354 671 724 | 5 378 592 685 | - 976 079 039 |

The 1 st update of the 2008 UK correction is EUR 976.1 million lower as compared to the provisional amount of the 2008 UK correction entered in AB 3/2009.

3.1.2. Article 4(2) EUR 10.5 billion ceiling

According to article 4(2) of Decision 2007/436, during the period 2007-2013 the additional contribution of the United Kingdom resulting from the reduction of allocated expenditure by the expenditure related to enlargement as referred to in paragraph (1)(g) of ORD 2007 shall not exceed EUR 10.5 billion, measured in 2004 prices. For the 2008 UK correction the difference in original amount of the UK correction between ORD 2000 and ORD 2007 is EUR 146 241 792 in 2004 prices and EUR 157 057 452 in current prices. The cumulative effect of the 2007 and 2008 UK corrections is the same since the above mentioned difference for the 2007 UK correction was nil.

3.1.3. 2005 UK correction

The table hereafter summarises the changes between the 1 st update of the 2005 UK correction entered in AB 4/2006 and the definitive amount of the 2005 UK correction to be entered in PDAB 6/2009.

2005 UK correction | 1st UPDATE AB 4/2006 | DEFINITIVE PDAB 6/2009 | Difference |

(1) | UK share of uncapped VAT base | 17.7700 % | 17.6836 % | - 0.0864 % |

(2) | UK share of PAE-adjusted total allocated expenditure | 9.1146 % | 9.0779 % | - 0.0367 % |

(3) | = (1) - (2) | 8.6554 % | 8.6057 % | - 0.0497 % |

(4) | Total allocated expenditure | 95 942 473 817 | 96 015 629 625 | + 73 155 808 |

(5) | Pre-accession expenditure (PAE) | 1 781 065 467 | 1 799 176 666 | + 18 111 199 |

(6) | PAE-adjusted total allocated expenditure = (4) - (5) | 94 161 408 350 | 94 216 452 959 | + 55 044 609 |

(7) | UK correction original amount = (3) x (6) x 0.66 | 5 379 028 461 | 5 351 252 695 | - 27 775 767 |

(8) | UK advantage | 534 582 959 | 502 273 953 | - 32 309 007 |

(9) | Core UK correction = (7) - (8) | 4 844 445 502 | 4 848 978 742 | + 4 533 240 |

(10) | TOR windfall gains | 5 565 705 | 7 996 282 | + 2 430 577 |

(11) | UK correction = (9) - (10) | 4 838 879 797 | 4 840 982 460 | + 2 102 663 |

The definitive amount of the 2005 UK correction is EUR 2.1 million higher as compared to the 1 st update of the 2005 UK correction entered in the AB 4/2006. The difference is due to the combined effect of five factors, which can be quantified as follows:

- The decrease in the UK share of uncapped VAT base decreases the 2005 UK correction by around EUR 53.7 million.

- The decrease in the UK share of PAE-adjusted total allocated expenditure increases the 2005 UK correction by around EUR 22.8 million.

- The increase in PAE-adjusted total allocated expenditure increases the 2005 UK correction by around EUR 3.1 million.

- The decrease in the so-called “UK advantage” increases the 2005 UK correction by EUR 32.3 million.

- The increase in the so-called “TOR windfall gains” decreases the 2005 UK correction by EUR 2.4 million.

3.2. Entry in the PDAB 6/2009 of the 1 st update of the 2008 UK correction and of the definitive amount of the 2005 UK correction

3.2.1. 2008 UK correction (chapter 15)

The amount of the UK correction to be budgeted in chapter 15 of the present PDAB 6/2009 is the amount of the 1 st update of the 2008 UK correction (i.e. EUR 5 378 592 685, replacing the EUR 6 354 671 724 entered in AB 3/2009).

This amount is to be financed along the revised 2009 GNI bases of the present PDAB 6/2009. The budgeting of this amount in chapter 15 is summarised below:

2008 UK correction Chapter 15 |

BE | 250 480 225 | LU | 20 861 145 |

BG | 25 069 708 | HU | 66 432 376 |

CZ | 93 428 155 | MT | 4 096 005 |

DK | 175 719 251 | NL | 76 826 668 |

DE | 317 139 354 | AT | 35 897 971 |

EE | 10 245 070 | PL | 220 982 118 |

IE | 103 632 457 | PT | 114 763 713 |

EL | 175 054 017 | RO | 94 130 437 |

ES | 764 956 566 | SI | 26 350 705 |

FR | 1 429 445 635 | SK | 48 960 936 |

IT | 1 105 587 800 | FI | 132 565 241 |

CY | 12 534 110 | SE | 37 886 432 |

LV | 14 531 524 | UK | -5 378 592 685 |

LT | 21 015 067 | Total | 0 |

3.2.2. 2005 UK correction (chapter 35)

The financing of the definitive amount of the 2005 UK correction is entered in chapter 35 of the present PDAB 6/2009 along the 2006 GNI (and VAT) bases as known at the end of 2008. The amount budgeted in chapter 35 includes:

- the adjustment as regards the direct effect , i.e. the difference between what each Member State should pay for the definitive amount of the 2005 UK correction (along the 2006 GNI bases as known at the end of 2008) and the corresponding amounts previously budgeted (i.e. the payments for the financing of the 1 st update of the 2005 UK correction budgeted in AB 4/2006),

- the adjustment as regards the indirect effect , i.e. the difference between the implicit impact[11] on Member States’ VAT and GNI payments of the definitive amount of the 2005 UK correction (along the 2006 VAT and GNI bases as known at the end of 2008) and the implicit impact on Member States’ VAT and GNI payments of the 1 st update of the 2005 UK correction in AB 4/2006 (along the 2006 VAT and GNI bases in AB 4/2006).

The financing of the definitive amount of the 2005 UK correction in chapter 35 of the present PDAB 6/2009 is summarised below:

Definitive amount | 1st update | Adjustment | Definitive amount | 1st update | Adjustment | TOTAL |

(direct effect along 2006 GNI bases, as known at end 2008) | (direct effect budgeted in AB 4/2006, i.e. along 2006 GNI bases as of AB 4/2006) | direct effect | (indirect effect on VAT/GNI contributions in the 2006 budget, as recalculated at end 2008) | (indirect effect on VAT/GNI contributions in the AB 4/2006) | indirect effect | (to be budgeted in chapter 35 of PDAB 6/2009) |

(1) | (2) | (3) = (1) - (2) | (4) | (5) | (6) = (4) - (5) | (7) = (3) + (6) |

BE | + 230 493 477 | + 232 898 823 | - 2 405 346 | + 21 227 613 | + 18 230 615 | + 2 996 998 | + 591 653 |

BG | --- | --- | --- | --- | --- | --- | --- |

CZ | + 77 272 394 | + 75 314 681 | + 1 957 713 | - 6 224 119 | - 6 778 605 | + 554 486 | + 2 512 199 |

DK | + 161 653 113 | + 161 163 335 | + 489 778 | + 18 414 421 | + 21 910 001 | - 3 495 579 | - 3 005 802 |

DE | + 297 116 302 | + 296 624 626 | + 491 676 | + 97 063 194 | + 103 036 793 | - 5 973 599 | - 5 481 921 |

EE | + 8 907 714 | + 8 310 988 | + 596 726 | - 717 497 | - 748 020 | + 30 524 | + 627 250 |

IE | + 110 063 686 | + 107 952 207 | + 2 111 479 | - 8 865 385 | - 9 716 106 | + 850 721 | + 2 962 200 |

EL | + 149 930 715 | + 141 495 758 | + 8 434 957 | - 12 076 585 | - 12 735 152 | + 658 567 | + 9 093 524 |

ES | + 694 443 948 | + 704 677 677 | - 10 233 729 | - 55 935 914 | - 63 423 650 | + 7 487 736 | - 2 745 993 |

FR | + 1 312 380 799 | + 1 319 497 580 | - 7 116 781 | - 73 192 665 | - 72 052 345 | - 1 140 320 | - 8 257 101 |

IT | + 1 062 190 204 | + 1 057 969 681 | + 4 220 523 | + 121 113 118 | + 148 162 914 | - 27 049 796 | - 22 829 273 |

CY | + 10 212 613 | + 10 381 157 | - 168 544 | - 822 603 | - 934 343 | + 111 740 | - 56 804 |

LV | + 11 256 883 | + 10 909 982 | + 346 901 | - 906 717 | + 18 846 | - 925 563 | - 578 663 |

LT | + 16 961 834 | + 16 683 191 | + 278 643 | - 818 395 | + 1 652 026 | - 2 470 421 | - 2 191 779 |

LU | + 18 576 659 | + 18 078 571 | + 498 088 | - 1 496 309 | - 1 627 140 | + 130 831 | + 628 919 |

HU | + 60 776 514 | + 63 731 026 | - 2 954 512 | - 195 272 | + 2 835 734 | - 3 031 007 | - 5 985 519 |

MT | + 3 511 957 | + 3 413 791 | + 98 166 | - 282 880 | - 307 254 | + 24 374 | + 122 539 |

NL | + 70 052 890 | + 67 346 634 | + 2 706 256 | - 6 242 207 | - 19 593 205 | + 13 350 998 | + 16 057 254 |

AT | + 31 899 963 | + 33 030 325 | - 1 130 362 | + 2 555 203 | + 9 655 516 | - 7 100 313 | - 8 230 675 |

PL | + 190 565 766 | + 186 983 630 | + 3 582 136 | - 15 349 648 | - 11 698 961 | - 3 650 687 | - 68 551 |

PT | + 107 447 459 | + 110 337 616 | - 2 890 157 | - 8 654 654 | - 9 930 802 | + 1 276 148 | - 1 614 009 |

RO | --- | --- | --- | --- | --- | --- | --- |

SI | + 22 055 524 | + 21 308 044 | + 747 480 | - 1 776 523 | - 1 917 804 | + 141 281 | + 888 761 |

SK | + 31 161 421 | + 30 739 238 | + 422 183 | + 2 370 357 | + 4 948 049 | - 2 577 692 | - 2 155 509 |

FI | + 121 755 090 | + 121 151 901 | + 603 189 | + 6 988 623 | + 5 600 110 | + 1 388 512 | + 1 991 702 |

SE | + 40 295 536 | + 38 879 335 | + 1 416 201 | + 20 574 262 | + 14 521 233 | + 6 053 029 | + 7 469 230 |

UK | - 4 840 982 460 | - 4 838 879 797 | - 2 102 663 | - 96 749 418 | - 119 108 449 | + 22 359 031 | + 20 256 368 |

Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 |

4. REVISION OF THE FINANCING OF THE GROSS REDUCTIONS IN GNI PAYMENTS OF SWEDEN AND THE NETHERLANDS IN 2009

The gross reductions in the GNI payments of the Netherlands and Sweden for 2009 were established in AB 3/2009. The amounts were adjusted to current prices by applying the GDP deflator for the EU expressed in Euro, as provided by the Commission in the 2008 Spring Economic Forecast, i.e. that were available when the preliminary draft budget 2009 was drawn up. The gross amounts are EUR 665.8 million for the Netherlands and EUR 165.1 million for Sweden and they do not and will not change.[12]

The reductions are to be financed by all Member States according to the shares in GNI. The financing is therefore modified according to the update of the GNI bases for 2009 as agreed during the 145th ACOR Forecast meeting on 12 May 2009.

The following table provides an overview of the financing of the gross reductions for 2009:

Reductions in 2009 GNI payments of the Netherlands and Sweden |

BE | 24 132 838 | LU | 2 009 894 |

BG | 2 415 373 | HU | 6 400 512 |

CZ | 9 001 455 | MT | 394 635 |

DK | 16 929 896 | NL | - 624 384 804 |

DE | 171 116 590 | AT | 19 369 209 |

EE | 987 074 | PL | 21 290 805 |

IE | 9 984 602 | PT | 11 057 057 |

EL | 16 865 803 | RO | 9 069 117 |

ES | 73 700 719 | SI | 2 538 792 |

FR | 137 721 768 | SK | 4 717 204 |

IT | 106 519 271 | FI | 12 772 168 |

CY | 1 207 615 | SE | - 144 641 598 |

LV | 1 400 058 | UK | 105 399 223 |

LT | 2 024 724 | Total | 0 |

[1] OJ L 248, 16.9.2002, p. 1.

[2] OJ L 343, 27.12.2007, p. 9.

[3] OJ L 99, 17.4.2009, p. 1.

[4] As adopted on 22.4.2009.

[5] As adopted on 22.4.2009.

[6] As adopted on 6.5.2009.

[7] As adopted on 6.5.2009.

[8] In accordance with Council Decision No 2007/436; if the VAT base of a Member State exceeds 50 % of its GNI, then it is capped at these 50 %. For the PDAB 6/2009, 12 Member States will have their VAT base capped at 50 % of GNI: Bulgaria, the Czech Republic, Estonia, Ireland, Greece, Spain, Cyprus, Luxembourg, Malta, Poland, Portugal and Slovenia.

[9] Council Decision n° 2000/597 of 29 September 2000 on the system of the EU own resources, available on: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2000:253:0042:0046:EN:PDF and Commission working document of 21 September 2000 "Calculation, financing, payment and entry in the budget of the correction of budgetary imbalances in accordance with Articles 4 and 5 of Council Decision [2000/597] on the system of the EU own resources” referred as the 2000 Calculation Method and available on: http://ec.europa.eu/budget/library/documents/revenue_expenditure/own_resources/calc_own_res_en.pdf.

[10] Council Decision n° 2007/436 of 7 June 2007 on the system of the EU own resources, available on: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2000:253:0042:0046:EN:PDF and Commission working document of 23 May 2007 "Calculation, financing, payment and entry in the budget of the correction of budgetary imbalances in accordance with Articles 4 and 5 of Council Decision [2007/436] on the system of the EU own resources” referred as the 2007 Calculation Method and available on: http://ec.europa.eu/budget/library/documents/revenue_expenditure/own_resources/calc_own_res_2007_en.pdf.

[11] Due to the effect of the UK correction on the uniform rate of call of VAT (reduced by the ‘frozen rate’) and therefore also on the uniform rate of call of GNI (increased to compensate for the reduced VAT payments). This effect ceased to apply retrospectively from 1 January 2007 as the Decision 2007/436 sets the rate of call at 0.30% for all Member States, except for Austria (0.225%), Germany (0.15%), Sweden and the Netherlands (0.10%) for the period 2007-2013 only.

[12] According to Article 2(5) of the Council Decision 2007/436/EC, Euratom the amounts are adjusted to the current prices by applying the most recent GDP deflator for the EU expressed in euro, as provided by the Commission, which is available when the preliminary draft budget is drawn up.