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Document 32021B2200

Definitive adoption (EU, Euratom) 2021/2200 of amending budget No 4 of the European Union for the financial year 2021

OJ L 451, 16.12.2021, p. 1–37 (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No longer in force, Date of end of validity: 31/12/2021

ELI: http://data.europa.eu/eli/budget_suppl_amend/2021/4/oj

16.12.2021   

EN

Official Journal of the European Union

L 451/1


DEFINITIVE ADOPTION (EU, Euratom) 2021/2200

of amending budget No 4 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 and repealing Decision 2014/335/EU, Euratom (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 4 of the European Union for the financial year 2021, which the Commission adopted on 2 July 2021,

having regard to the position on Draft amending budget No 4/2021, which the Council adopted on 21 September 2021 and forwarded to Parliament on the following day,

having regard to Parliament’s approval of 19 October 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 4 of the European Union for the financial year 2021 has been definitively adopted.

Done at Strasbourg, 19 October 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)

9 249 005 264

2 174 450 061

+ 325,35

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, 2 2, 2 3 and 2 4)

p.m.

-1 116 600 000

Total revenue for Titles 2 to 6

11 017 622 874

4 276 224 016

+ 157,65

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

17 348 140 020

18 507 300 000

-6,26

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

17 940 791 850

17 344 303 050

+3,44

Plastic packaging waste resource (table 3, Chapter 17)

5 827 020 000

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

115 877 408 110

123 980 214 681

-6,54

Appropriations to be covered by the own resources referred to in Article 2 of Council Decision (EU, Euratom) 2020/2053 (3), (4)

156 993 359 980

159 831 817 731

-1,78

Total revenue (5)

168 010 982 854

164 108 041 747

+2,38

 (1)  (2)  (3)  (4)  (5)


TABLE 1

Calculation of capping of value added tax (VAT) bases pursuant to Article 2 paragraph (1) (b) of Council Decision (EU, Euratom) 2020/2053

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 (6)

Member States whose VAT base is capped

 

(1)

(2)

(3)

(4)

(5)

(6)

Belgium

1 968 028 000

4 809 725 000

50

2 404 862 500

1 968 028 000

 

Bulgaria

312 604 000

634 551 000

50

317 275 500

312 604 000

 

Czechia

908 761 000

2 156 905 000

50

1 078 452 500

908 761 000

 

Denmark

1 245 582 000

3 330 002 000

50

1 665 001 000

1 245 582 000

 

Germany

14 720 933 000

35 901 554 000

50

17 950 777 000

14 720 933 000

 

Estonia

136 803 000

281 030 000

50

140 515 000

136 803 000

 

Ireland

948 726 000

2 925 354 000

50

1 462 677 000

948 726 000

 

Greece

783 273 000

1 715 687 000

50

857 843 500

783 273 000

 

Spain

5 516 775 000

12 049 829 000

50

6 024 914 500

5 516 775 000

 

France

11 331 698 000

24 703 961 000

50

12 351 980 500

11 331 698 000

 

Croatia

346 562 000

530 313 000

50

265 156 500

265 156 500

Croatia

Italy

6 862 380 000

17 547 747 000

50

8 773 873 500

6 862 380 000

 

Cyprus

155 171 000

212 181 000

50

106 090 500

106 090 500

Cyprus

Latvia

135 446 000

306 727 000

50

153 363 500

135 446 000

 

Lithuania

204 747 000

493 494 000

50

246 747 000

204 747 000

 

Luxembourg

318 107 000

429 977 000

50

214 988 500

214 988 500

Luxembourg

Hungary

568 750 000

1 401 802 000

50

700 901 000

568 750 000

 

Malta

74 315 000

123 814 000

50

61 907 000

61 907 000

Malta

Netherlands

3 496 836 000

8 297 523 000

50

4 148 761 500

3 496 836 000

 

Austria

1 782 862 000

3 905 235 000

50

1 952 617 500

1 782 862 000

 

Poland

2 564 465 000

5 232 329 000

50

2 616 164 500

2 564 465 000

 

Portugal

1 076 895 000

2 104 318 000

50

1 052 159 000

1 052 159 000

Portugal

Romania

774 900 000

2 305 749 000

50

1 152 874 500

774 900 000

 

Slovenia

221 025 000

480 758 000

50

240 379 000

221 025 000

 

Slovakia

367 923 000

944 979 000

50

472 489 500

367 923 000

 

Finland

953 114 000

2 501 759 000

50

1 250 879 500

953 114 000

 

Sweden

2 296 707 000

5 357 907 000

50

2 678 953 500

2 296 707 000

 

Total

60 073 388 000

140 685 210 000

 

70 342 605 000

59 802 639 500

 

 (6)


TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2 paragraph (1) (b) of Council Decision (EU, Euratom) 2020/2053 (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

1 968 028 000

0,30

590 408 400

Bulgaria

312 604 000

0,30

93 781 200

Czechia

908 761 000

0,30

272 628 300

Denmark

1 245 582 000

0,30

373 674 600

Germany

14 720 933 000

0,30

4 416 279 900

Estonia

136 803 000

0,30

41 040 900

Ireland

948 726 000

0,30

284 617 800

Greece

783 273 000

0,30

234 981 900

Spain

5 516 775 000

0,30

1 655 032 500

France

11 331 698 000

0,30

3 399 509 400

Croatia

265 156 500

0,30

79 546 950

Italy

6 862 380 000

0,30

2 058 714 000

Cyprus

106 090 500

0,30

31 827 150

Latvia

135 446 000

0,30

40 633 800

Lithuania

204 747 000

0,30

61 424 100

Luxembourg

214 988 500

0,30

64 496 550

Hungary

568 750 000

0,30

170 625 000

Malta

61 907 000

0,30

18 572 100

Netherlands

3 496 836 000

0,30

1 049 050 800

Austria

1 782 862 000

0,30

534 858 600

Poland

2 564 465 000

0,30

769 339 500

Portugal

1 052 159 000

0,30

315 647 700

Romania

774 900 000

0,30

232 470 000

Slovenia

221 025 000

0,30

66 307 500

Slovakia

367 923 000

0,30

110 376 900

Finland

953 114 000

0,30

285 934 200

Sweden

2 296 707 000

0,30

689 012 100

Total

59 802 639 500

 

17 940 791 850


TABLE 3

Breakdown of own resources accruing from plastic packaging waste pursuant to Article 2 paragraph (1) (c) of Council Decision (EU, Euratom) 2020/2053 (Chapter 1 7)

Member State

Plastic packaging waste that is not recycled (kg)

Call rate per Kg in EUR

Gross contribution

Lump sum reduction

Net contribution

 

(1)

(2)

(3) = (1) × (2)

(4)

(5) = (3) - (4)

Belgium

188 765 800

 

151 012 640

 

151 012 640

Bulgaria

55 217 400

 

44 173 920

22 000 000

22 173 920

Czechia

113 991 000

 

91 192 800

32 187 600

59 005 200

Denmark

155 649 800

 

124 519 840

 

124 519 840

Germany

1 653 958 100

 

1 323 166 480

 

1 323 166 480

Estonia

33 101 300

 

26 481 040

4 000 000

22 481 040

Ireland

182 203 700

 

145 762 960

 

145 762 960

Greece

101 292 800

 

81 034 240

33 000 000

48 034 240

Spain

785 268 600

 

628 214 880

142 000 000

486 214 880

France

1 559 059 400

 

1 247 247 520

 

1 247 247 520

Croatia

36 471 100

 

29 176 880

13 000 000

16 176 880

Italy

1 166 477 100

0,80

933 181 680

184 048 000

749 133 680

Cyprus

7 972 400

 

6 377 920

3 000 000

3 377 920

Latvia

26 008 800

 

20 807 040

6 000 000

14 807 040

Lithuania

24 671 400

 

19 737 120

9 000 000

10 737 120

Luxembourg

17 519 700

 

14 015 760

 

14 015 760

Hungary

231 488 200

 

185 190 560

30 000 000

155 190 560

Malta

10 744 000

 

8 595 200

1 415 900

7 179 300

Netherlands

256 365 000

 

205 092 000

 

205 092 000

Austria

185 195 500

 

148 156 400

 

148 156 400

Poland

611 296 800

 

489 037 440

117 000 000

372 037 440

Portugal

248 276 500

 

198 621 200

31 322 000

167 299 200

Romania

220 954 900

 

176 763 920

60 000 000

116 763 920

Slovenia

20 773 200

 

16 618 560

6 279 700

10 338 860

Slovakia

65 362 700

 

52 290 160

17 000 000

35 290 160

Finland

86 758 500

 

69 406 800

 

69 406 800

Sweden

127 997 800

 

102 398 240

 

102 398 240

Total

8 172 841 500

 

6 538 273 200

711 253 200

5 827 020 000


TABLE 4

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2 paragraph (1) (d) of Council Decision (EU, Euratom) 2020/2053 (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

4 809 725 000

 

3 961 599 565

Bulgaria

634 551 000

 

522 657 109

Czechia

2 156 905 000

 

1 776 566 001

Denmark

3 330 002 000

 

2 742 804 313

Germany

35 901 554 000

 

29 570 834 237

Estonia

281 030 000

 

231 474 424

Ireland

2 925 354 000

 

2 409 510 135

Greece

1 715 687 000

 

1 413 150 414

Spain

12 049 829 000

 

9 925 015 947

France

24 703 961 000

 

20 347 774 800

Croatia

530 313 000

 

436 799 973

Italy

17 547 747 000

 

14 453 455 630

Cyprus

212 181 000

 

174 765 950

Latvia

306 727 000

0,8236645  (7)

252 640 130

Lithuania

493 494 000

 

406 473 471

Luxembourg

429 977 000

 

354 156 775

Hungary

1 401 802 000

 

1 154 614 493

Malta

123 814 000

 

101 981 192

Netherlands

8 297 523 000

 

6 834 374 836

Austria

3 905 235 000

 

3 216 603 294

Poland

5 232 329 000

 

4 309 683 462

Portugal

2 104 318 000

 

1 733 251 958

Romania

2 305 749 000

 

1 899 163 515

Slovenia

480 758 000

 

395 983 280

Slovakia

944 979 000

 

778 345 622

Finland

2 501 759 000

 

2 060 609 986

Sweden

5 357 907 000

 

4 413 117 598

Total

140 685 210 000

 

115 877 408 110

 (7)


TABLE 5

Calculation of the financing of the annual GNI contribution reduction for certain Member States pursuant to Article 2 paragraph (4) of Council Decision (EU, Euratom) 2020/2053 (Chapter 1 6)

Member State

Gross reduction

Percentage share of GNI base

Financing of the gross reduction in favour of Denmark, Germany, Netherlands, Austria and Sweden

Net financing of the reduction in favour of Denmark, Netherlands, Germany, Austria and Sweden

 

(1)

(2)

(3)

(4) = (1) + (3)

Belgium

 

3,42

263 254 981

263 254 981

Bulgaria

 

0,45

34 731 448

34 731 448

Czechia

 

1,53

118 055 811

118 055 811

Denmark

- 381 822 181

2,37

182 263 978

- 199 558 203

Germany

-3 717 955 506

25,52

1 965 031 870

-1 752 923 636

Estonia

 

0,20

15 381 866

15 381 866

Ireland

 

2,08

160 116 017

160 116 017

Greece

 

1,22

93 906 231

93 906 231

Spain

 

8,57

659 534 069

659 534 069

France

 

17,56

1 352 143 996

1 352 143 996

Croatia

 

0,38

29 026 096

29 026 096

Italy

 

12,47

960 456 533

960 456 533

Cyprus

 

0,15

11 613 492

11 613 492

Latvia

 

0,22

16 788 363

16 788 363

Lithuania

 

0,35

27 010 849

27 010 849

Luxembourg

 

0,31

23 534 316

23 534 316

Hungary

 

1,00

76 726 083

76 726 083

Malta

 

0,09

6 776 822

6 776 822

Netherlands

-1 945 571 377

5,90

454 155 748

-1 491 415 629

Austria

- 572 226 876

2,78

213 748 721

- 358 478 155

Poland

 

3,72

286 385 744

286 385 744

Portugal

 

1,50

115 177 519

115 177 519

Romania

 

1,64

126 202 623

126 202 623

Slovenia

 

0,34

26 313 758

26 313 758

Slovakia

 

0,67

51 722 381

51 722 381

Finland

 

1,78

136 931 013

136 931 013

Sweden

-1 082 673 505

3,81

293 259 117

- 789 414 388

Total

-7 700 249 445

100,00

7 700 249 445

0

EU GDP price deflator, in EUR, (spring 2020 economic forecast) :

(a) 2020 EU27 = 105,9188 / (b) 2021 EU27 = 107,2736

Lump sum for Denmark in 2021 prices: 377 000 000 EUR × [ (b/a) ] = 381 822 181 EUR

Lump sum for Germany in 2021 prices: 3 671 000 000 EUR × [ (b/a) ] = 3 717 955 506 EUR

Lump sum for Netherlands in 2021 prices: 1 921 000 000 EUR × [ (b/a) ] = 1 945 571 377 EUR

Lump sum for Austria in 2021 prices: 565 000 000 EUR × [ (b/a) ] = 572 226 876 EUR

Lump sum for Sweden in 2021 prices: 1 069 000 000 EUR × [ (b/a) ] = 1 082 673 505 EUR


TABLE 6

Summary of financing (8) of the general budget by type of own resource and by Member State

Member State

Traditional own resources (TOR)

VAT, GNI and Plastics based own resources

Total own resources (9)

Net sugar sector levies

Net customs duties

Total net traditional own resources

Collection costs (p.m.)

VAT-based own resource

Plastics own resource

GNI-based own resource

Reduction in favour of certain Member States

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.

1 888 440 775

1 888 440 775

601 810 797

590 408 400

151 012 640

3 961 599 565

263 254 981

4 966 275 586

3,56

6 854 716 361

Bulgaria

p.m.

85 474 779

85 474 779

27 239 215

93 781 200

22 173 920

522 657 109

34 731 448

673 343 677

0,48

758 818 456

Czechia

p.m.

243 996 233

243 996 233

77 757 041

272 628 300

59 005 200

1 776 566 001

118 055 811

2 226 255 312

1,59

2 470 251 545

Denmark

p.m.

331 083 549

331 083 549

105 510 142

373 674 600

124 519 840

2 742 804 313

- 199 558 203

3 041 440 550

2,18

3 372 524 099

Germany

p.m.

3 792 780 321

3 792 780 321

1 208 688 234

4 416 279 900

1 323 166 480

29 570 834 237

-1 752 923 636

33 557 356 981

24,03

37 350 137 302

Estonia

p.m.

32 591 652

32 591 652

10 386 351

41 040 900

22 481 040

231 474 424

15 381 866

310 378 230

0,22

342 969 882

Ireland

p.m.

229 920 491

229 920 491

73 271 365

284 617 800

145 762 960

2 409 510 135

160 116 017

3 000 006 912

2,15

3 229 927 403

Greece

p.m.

198 605 750

198 605 750

63 291 942

234 981 900

48 034 240

1 413 150 414

93 906 231

1 790 072 785

1,28

1 988 678 535

Spain

p.m.

1 311 244 027

1 311 244 027

417 868 976

1 655 032 500

486 214 880

9 925 015 947

659 534 069

12 725 797 396

9,11

14 037 041 423

France

p.m.

1 619 582 164

1 619 582 164

516 130 580

3 399 509 400

1 247 247 520

20 347 774 800

1 352 143 996

26 346 675 716

18,87

27 966 257 880

Croatia

p.m.

36 894 750

36 894 750

11 757 667

79 546 950

16 176 880

436 799 973

29 026 096

561 549 899

0,40

598 444 649

Italy

p.m.

1 551 004 874

1 551 004 874

494 276 278

2 058 714 000

749 133 680

14 453 455 630

960 456 533

18 221 759 843

13,05

19 772 764 717

Cyprus

p.m.

25 180 413

25 180 413

8 024 527

31 827 150

3 377 920

174 765 950

11 613 492

221 584 512

0,16

246 764 925

Latvia

p.m.

37 686 500

37 686 500

12 009 984

40 633 800

14 807 040

252 640 130

16 788 363

324 869 333

0,23

362 555 833

Lithuania

p.m.

98 240 542

98 240 542

31 307 425

61 424 100

10 737 120

406 473 471

27 010 849

505 645 540

0,36

603 886 082

Luxembourg

p.m.

18 897 265

18 897 265

6 022 205

64 496 550

14 015 760

354 156 775

23 534 316

456 203 401

0,33

475 100 666

Hungary

p.m.

173 496 399

173 496 399

55 290 061

170 625 000

155 190 560

1 154 614 493

76 726 083

1 557 156 136

1,12

1 730 652 535

Malta

p.m.

12 547 412

12 547 412

3 998 626

18 572 100

7 179 300

101 981 192

6 776 822

134 509 414

0,10

147 056 826

Netherlands

p.m.

3 111 631 069

3 111 631 069

991 618 692

1 049 050 800

205 092 000

6 834 374 836

-1 491 415 629

6 597 102 007

4,72

9 708 733 076

Austria

p.m.

205 350 267

205 350 267

65 441 294

534 858 600

148 156 400

3 216 603 294

- 358 478 155

3 541 140 139

2,54

3 746 490 406

Poland

p.m.

776 900 972

776 900 972

247 583 826

769 339 500

372 037 440

4 309 683 462

286 385 744

5 737 446 146

4,11

6 514 347 118

Portugal

p.m.

160 530 051

160 530 051

51 157 928

315 647 700

167 299 200

1 733 251 958

115 177 519

2 331 376 377

1,67

2 491 906 428

Romania

p.m.

180 048 775

180 048 775

57 378 181

232 470 000

116 763 920

1 899 163 515

126 202 623

2 374 600 058

1,70

2 554 648 833

Slovenia

p.m.

76 324 163

76 324 163

24 323 085

66 307 500

10 338 860

395 983 280

26 313 758

498 943 398

0,36

575 267 561

Slovakia

p.m.

78 017 738

78 017 738

24 862 796

110 376 900

35 290 160

778 345 622

51 722 381

975 735 063

0,70

1 053 752 801

Finland

p.m.

136 516 073

136 516 073

43 505 122

285 934 200

69 406 800

2 060 609 986

136 931 013

2 552 881 999

1,83

2 689 398 072

Sweden

p.m.

472 972 974

472 972 974

150 727 651

689 012 100

102 398 240

4 413 117 598

- 789 414 388

4 415 113 550

3,16

4 888 086 524

United Kingdom

p.m.

462 180 042

462 180 042

115 545 011

462 180 042

Total

p.m.

17 348 140 020

17 348 140 020

5 496 785 002

17 940 791 850

5 827 020 000

115 877 408 110

0

139 645 219 960

100,00

156 993 359 980

 (9)

B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title

Heading

Budget 2021

Amending budget No 4/2021

New amount

1

OWN RESOURCES

157 049 324 730

–55 964 750

156 993 359 980

2

SURPLUSES, BALANCES AND ADJUSTMENTS

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

395 856 920

515 233 376

5

BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS

p.m.

 

p.m.

6

REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES

7 347 880 726

– 339 892 170

7 007 988 556

 

GRAND TOTAL

168 010 982 854

 

168 010 982 854

TITLE 1

OWN RESOURCES

Title

Chapter

Heading

Budget 2021

Amending budget No 4/2021

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

17 605 700 000

– 257 559 980

17 348 140 020

1 3

OWN RESOURCES BASED ON THE VALUE ADDED TAX

17 967 491 250

–26 699 400

17 940 791 850

1 4

OWN RESOURCES BASED ON GROSS NATIONAL INCOME

121 476 133 480

–5 598 725 370

115 877 408 110

1 5

CORRECTION OF BUDGETARY IMBALANCES

 

1 6

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

 

1 7

OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED

 

5 827 020 000

5 827 020 000

 

Title 1 — Total

157 049 324 730

–55 964 750

156 993 359 980

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

CHAPTER 1 3 —

OWN RESOURCES BASED ON THE VALUE ADDED TAX

CHAPTER 1 4 —

OWN RESOURCES BASED ON GROSS NATIONAL INCOME

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 7 —

OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED

CHAPTER 1 2 —   CUSTOMS DUTIES AND OTHER DUTIES

Title

Chapter

Article

Item

Heading

Budget 2021

Amending budget No 4/2021

New amount

1 2

CUSTOMS DUTIES AND OTHER DUTIES

 

 

 

1 2 0

Customs duties and other duties

17 605 700 000

– 257 559 980

17 348 140 020

 

CHAPTER 1 2 — TOTAL

17 605 700 000

– 257 559 980

17 348 140 020

CHAPTER 1 2 —

CUSTOMS DUTIES AND OTHER DUTIES

1 2 0
Customs duties and other duties

Budget 2021

Amending budget No 4/2021

New amount

17 605 700 000

– 257 559 980

17 348 140 020

Remarks

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Union. This article may comprise levies, premiums, additional or compensatory amounts, additional amounts or factors, Common Customs Tariff duties and other duties established or to be established by the institutions of the European Union in respect of trade with third countries and customs duties on products under the expired Treaty establishing the European Coal and Steel Community.

Figures are net of collection costs.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular point (a) of Article 2(1) thereof.

Member State

Budget 2021

Amending budget No. 4/2021

New amount

Belgium

2 077 800 000

- 189 359 225

1 888 440 775

Bulgaria

82 400 000

3 074 779

85 474 779

Czechia

265 200 000

-21 203 767

243 996 233

Denmark

338 600 000

-7 516 451

331 083 549

Germany

3 940 700 000

- 147 919 679

3 792 780 321

Estonia

39 700 000

-7 108 348

32 591 652

Ireland

252 900 000

-22 979 509

229 920 491

Greece

243 000 000

-44 394 250

198 605 750

Spain

1 306 000 000

5 244 027

1 311 244 027

France

1 698 600 000

-79 017 836

1 619 582 164

Croatia

38 400 000

-1 505 250

36 894 750

Italy

1 708 400 000

- 157 395 126

1 551 004 874

Cyprus

25 800 000

- 619 587

25 180 413

Latvia

40 000 000

-2 313 500

37 686 500

Lithuania

100 500 000

-2 259 458

98 240 542

Luxembourg

19 300 000

- 402 735

18 897 265

Hungary

183 100 000

-9 603 601

173 496 399

Malta

16 100 000

-3 552 588

12 547 412

Netherlands

2 614 300 000

497 331 069

3 111 631 069

Austria

201 100 000

4 250 267

205 350 267

Poland

780 600 000

-3 699 028

776 900 972

Portugal

197 800 000

-37 269 949

160 530 051

Romania

174 500 000

5 548 775

180 048 775

Slovenia

83 800 000

-7 475 837

76 324 163

Slovakia

82 700 000

-4 682 262

78 017 738

Finland

147 600 000

-11 083 927

136 516 073

Sweden

448 800 000

24 172 974

472 972 974

United Kingdom

498 000 000

-35 819 958

462 180 042

Article 1 2 0 — Total

17 605 700 000

- 257 559 980

17 348 140 020

CHAPTER 1 3 —   OWN RESOURCES BASED ON THE VALUE ADDED TAX

Title

Chapter

Article

Item

Heading

Budget 2021

Amending budget No 4/2021

New amount

1 3

OWN RESOURCES BASED ON THE VALUE ADDED TAX

 

 

 

1 3 0

Own resources based on the value added tax

17 967 491 250

–26 699 400

17 940 791 850

 

CHAPTER 1 3 — TOTAL

17 967 491 250

–26 699 400

17 940 791 850

CHAPTER 1 3 —

OWN RESOURCES BASED ON THE VALUE ADDED TAX

1 3 0
Own resources based on the value added tax

Budget 2021

Amending budget No 4/2021

New amount

17 967 491 250

–26 699 400

17 940 791 850

Remarks

The applied uniform rate valid for all Member States to the VAT bases determined in accordance with Union rules is fixed at 0,30 %. The base to be taken into account for this purpose shall not exceed 50 % of GNI for each Member State.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular point (b) of Article 2(1) thereof.

Member State

Budget 2021

Amending budget No. 4/2021

New amount

Belgium

608 620 200

-18 211 800

590 408 400

Bulgaria

87 345 000

6 436 200

93 781 200

Czechia

273 401 100

- 772 800

272 628 300

Denmark

362 573 100

11 101 500

373 674 600

Germany

4 434 159 600

-17 879 700

4 416 279 900

Estonia

40 446 300

594 600

41 040 900

Ireland

285 432 300

- 814 500

284 617 800

Greece

226 431 900

8 550 000

234 981 900

Spain

1 709 546 400

-54 513 900

1 655 032 500

France

3 384 884 700

14 624 700

3 399 509 400

Croatia

77 974 800

1 572 150

79 546 950

Italy

2 102 007 300

-43 293 300

2 058 714 000

Cyprus

31 612 200

214 950

31 827 150

Latvia

39 327 600

1 306 200

40 633 800

Lithuania

59 602 800

1 821 300

61 424 100

Luxembourg

68 987 850

-4 491 300

64 496 550

Hungary

170 938 800

- 313 800

170 625 000

Malta

18 620 400

-48 300

18 572 100

Netherlands

1 001 400 600

47 650 200

1 049 050 800

Austria

550 181 400

-15 322 800

534 858 600

Poland

744 246 750

25 092 750

769 339 500

Portugal

314 104 050

1 543 650

315 647 700

Romania

260 728 200

-28 258 200

232 470 000

Slovenia

70 111 500

-3 804 000

66 307 500

Slovakia

110 249 700

127 200

110 376 900

Finland

319 248 600

-33 314 400

285 934 200

Sweden

615 308 100

73 704 000

689 012 100

Article 1 3 0 — Total

17 967 491 250

-26 699 400

17 940 791 850

CHAPTER 1 4 —   OWN RESOURCES BASED ON GROSS NATIONAL INCOME

Title

Chapter

Article

Item

Heading

Budget 2021

Amending budget No 4/2021

New amount

1 4

OWN RESOURCES BASED ON GROSS NATIONAL INCOME

 

 

 

1 4 0

Own resources based on gross national income

121 476 133 480

–5 598 725 370

115 877 408 110

 

CHAPTER 1 4 — TOTAL

121 476 133 480

–5 598 725 370

115 877 408 110

CHAPTER 1 4 —

OWN RESOURCES BASED ON GROSS NATIONAL INCOME

1 4 0
Own resources based on gross national income

Budget 2021

Amending budget No 4/2021

New amount

121 476 133 480

–5 598 725 370

115 877 408 110

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, plastic based own resource 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 (plastic based own resource, 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 0,8237 %.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular point (d) of Article 2(1) thereof.

Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income (OJ L 165, 11.5.2021, p. 15), and in particular Article 4(1) thereof.

Member State

Budget 2021

Amending budget No. 4/2021

New amount

Belgium

4 218 117 290

- 256 517 725

3 961 599 565

Bulgaria

535 820 625

-13 163 516

522 657 109

Czechia

1 754 306 749

22 259 252

1 776 566 001

Denmark

2 785 332 401

-42 528 088

2 742 804 313

Germany

31 449 100 394

-1 878 266 157

29 570 834 237

Estonia

243 636 347

-12 161 923

231 474 424

Ireland

2 312 568 065

96 942 070

2 409 510 135

Greece

1 577 475 623

- 164 325 209

1 413 150 414

Spain

10 629 780 344

- 704 764 397

9 925 015 947

France

21 732 997 976

-1 385 223 176

20 347 774 800

Croatia

450 801 475

-14 001 502

436 799 973

Italy

15 298 751 141

- 845 295 511

14 453 455 630

Cyprus

182 761 948

-7 995 998

174 765 950

Latvia

269 819 900

-17 179 770

252 640 130

Lithuania

421 132 620

-14 659 149

406 473 471

Luxembourg

398 844 556

-44 687 781

354 156 775

Hungary

1 173 688 859

-19 074 366

1 154 614 493

Malta

107 651 495

-5 670 303

101 981 192

Netherlands

6 946 702 327

- 112 327 491

6 834 374 836

Austria

3 494 467 632

- 277 864 338

3 216 603 294

Poland

4 302 768 745

6 914 717

4 309 683 462

Portugal

1 815 952 960

-82 701 002

1 733 251 958

Romania

1 923 559 361

-24 395 846

1 899 163 515

Slovenia

419 533 492

-23 550 212

395 983 280

Slovakia

826 038 080

-47 692 458

778 345 622

Finland

2 089 007 539

-28 397 553

2 060 609 986

Sweden

4 115 515 536

297 602 062

4 413 117 598

Article 1 4 0 — Total

121 476 133 480

-5 598 725 370

115 877 408 110

CHAPTER 1 6 —   GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES

Title

Chapter

Article

Item

Heading

Budget 2021

Amending budget No 4/2021

New amount

1 6

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

 

 

 

1 6 0

Gross reduction in the annual GNI-based contribution granted to certain Member States

 

0

 

CHAPTER 1 6 — TOTAL

 

0

CHAPTER 1 6 —

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

1 6 0
Gross reduction in the annual GNI-based contribution granted to certain Member States

Budget 2021

Amending budget No 4/2021

New amount

0

0

Remarks

This article is intended to record reductions in the annual GNI contributions of certain Member States in accordance with Council Decision (EU, Euratom) 2020/2053.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular Article 2(4) thereof.

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), and in particular Article 10a(6) thereof.

Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income (OJ L 165, 11.5.2021, p. 15), and in particular Article 4(2) thereof.

Member State

Budget 2021

Amending budget No. 4/2021

New amount

Belgium

263 254 981

263 254 981

Bulgaria

34 731 448

34 731 448

Czechia

118 055 811

118 055 811

Denmark

- 199 558 203

- 199 558 203

Germany

-1 752 923 636

-1 752 923 636

Estonia

15 381 866

15 381 866

Ireland

160 116 017

160 116 017

Greece

93 906 231

93 906 231

Spain

659 534 069

659 534 069

France

1 352 143 996

1 352 143 996

Croatia

29 026 096

29 026 096

Italy

960 456 533

960 456 533

Cyprus

11 613 492

11 613 492

Latvia

16 788 363

16 788 363

Lithuania

27 010 849

27 010 849

Luxembourg

23 534 316

23 534 316

Hungary

76 726 083

76 726 083

Malta

6 776 822

6 776 822

Netherlands

-1 491 415 629

-1 491 415 629

Austria

- 358 478 155

- 358 478 155

Poland

286 385 744

286 385 744

Portugal

115 177 519

115 177 519

Romania

126 202 623

126 202 623

Slovenia

26 313 758

26 313 758

Slovakia

51 722 381

51 722 381

Finland

136 931 013

136 931 013

Sweden

- 789 414 388

- 789 414 388

Article 1 6 0 — Total

0

0

CHAPTER 1 7 —   OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED

Title

Chapter

Article

Item

Heading

Budget 2021

Amending budget No 4/2021

New amount

1 7

OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED

 

 

 

1 7 0

Own resources based on plastic packaging waste not recycled

 

5 827 020 000

5 827 020 000

 

CHAPTER 1 7 — TOTAL

 

5 827 020 000

5 827 020 000

CHAPTER 1 7 —

OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED

1 7 0
Own resources based on plastic packaging waste not recycled

Budget 2021

Amending budget No 4/2021

New amount

 

5 827 020 000

5 827 020 000

Remarks

New item

This article is intended to record the payments as a result of the application of a uniform call rate to the weight of plastic packaging waste generated in each Member State that is not recycled. The uniform call rate shall be EUR 0,80 per kilogram. Certain Member States shall be entitled to annual lump sum reductions.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular point (c) of Article 2(1), and Article 2(2) thereof.

Member State

Budget 2021

Amending budget No. 4/2021

New amount

Belgium

 

151 012 640

151 012 640

Bulgaria

 

22 173 920

22 173 920

Czechia

 

59 005 200

59 005 200

Denmark

 

124 519 840

124 519 840

Germany

 

1 323 166 480

1 323 166 480

Estonia

 

22 481 040

22 481 040

Ireland

 

145 762 960

145 762 960

Greece

 

48 034 240

48 034 240

Spain

 

486 214 880

486 214 880

France

 

1 247 247 520

1 247 247 520

Croatia

 

16 176 880

16 176 880

Italy

 

749 133 680

749 133 680

Cyprus

 

3 377 920

3 377 920

Latvia

 

14 807 040

14 807 040

Lithuania

 

10 737 120

10 737 120

Luxembourg

 

14 015 760

14 015 760

Hungary

 

155 190 560

155 190 560

Malta

 

7 179 300

7 179 300

Netherlands

 

205 092 000

205 092 000

Austria

 

148 156 400

148 156 400

Poland

 

372 037 440

372 037 440

Portugal

 

167 299 200

167 299 200

Romania

 

116 763 920

116 763 920

Slovenia

 

10 338 860

10 338 860

Slovakia

 

35 290 160

35 290 160

Finland

 

69 406 800

69 406 800

Sweden

 

102 398 240

102 398 240

Article 1 7 0 — Total

 

5 827 020 000

5 827 020 000

TITLE 4

FINANCIAL REVENUE, DEFAULT INTEREST AND FINES

Title

Chapter

Heading

Budget 2021

Amending budget No 4/2021

New amount

4 0

REVENUE FROM INVESTMENTS AND ACCOUNTS

13 376 456

 

13 376 456

4 1

DEFAULT INTEREST

5 000 000

 

5 000 000

4 2

FINES AND PENALTIES

101 000 000

395 856 920

496 856 920

 

Title 4 — Total

119 376 456

395 856 920

515 233 376

CHAPTER 4 0 —

REVENUE FROM INVESTMENTS AND ACCOUNTS

CHAPTER 4 1 —

DEFAULT INTEREST

CHAPTER 4 2 —

FINES AND PENALTIES

CHAPTER 4 2 —   FINES AND PENALTIES

Title

Chapter

Article

Item

Heading

Budget 2021

Amending budget No 4/2021

New amount

4 2

FINES AND PENALTIES

 

 

 

4 2 0

Fines in connection with the implementation of the rules on competition

100 000 000

332 595 848

432 595 848

4 2 1

Penalty payments and lump sums imposed on a Member State

p.m.

60 714 472

60 714 472

4 2 2

Fines imposed for fraud and irregularities which are damaging to the Union’s financial interests

p.m.

 

p.m.

4 2 3

Fines in the framework of the Union's economic governance — Assigned revenue

p.m.

 

p.m.

4 2 4

Interest connected with fines and penalty payments

1 000 000

 

1 000 000

4 2 8

Other fines and penalty payments — Assigned revenue

p.m.

 

p.m.

4 2 9

Other non-assigned fines and penalty payments

p.m.

2 546 600

2 546 600

 

CHAPTER 4 2 — TOTAL

101 000 000

395 856 920

496 856 920

CHAPTER 4 2 —

FINES AND PENALTIES

4 2 0
Fines in connection with the implementation of the rules on competition

Budget 2021

Amending budget No 4/2021

New amount

100 000 000

332 595 848

432 595 848

Remarks

The Commission may impose fines, periodic penalty payments and other penalties on undertakings and associations of undertakings for not respecting bans or not carrying out their obligations under the Regulations below or under Articles 101 and 102 TFEU.

The fines must normally be paid within three months of the Commission decision being notified. However, the Commission will not collect the amount due if the undertaking has lodged an appeal with the Court of Justice of the European Union. The undertaking must provide the Commission with either a provisional payment or a financial guarantee covering both the principal of the debt and the interest or surcharges by the final date for payment.

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).

Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 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).

4 2 1
Penalty payments and lump sums imposed on a Member State

Budget 2021

Amending budget No 4/2021

New amount

p.m.

60 714 472

60 714 472

Remarks

This article is intended to record penalty payments and lump sums imposed on a Member State, for instance for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty.

Legal basis

Treaty on the Functioning of the European Union, and in particular Article 260(2) thereof.

4 2 9
Other non-assigned fines and penalty payments

Budget 2021

Amending budget No 4/2021

New amount

p.m.

2 546 600

2 546 600

Remarks

This article is intended to accommodate any revenue not provided for in other parts of Chapter 4 2 which is not used in accordance with Article 21 of the Financial Regulation.

TITLE 6

REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES

Title

Chapter

Heading

Budget 2021

Amending budget No 4/2021

New amount

6 0

SINGLE MARKET, INNOVATION AND DIGITAL

p.m.

 

p.m.

6 1

COHESION, RESILIENCE AND VALUES

p.m.

 

p.m.

6 2

NATURAL RESOURCES AND ENVIRONMENT

p.m.

 

p.m.

6 3

MIGRATION AND BORDER MANAGEMENT

p.m.

 

p.m.

6 4

SECURITY AND DEFENCE

p.m.

 

p.m.

6 5

NEIGHBOURHOOD AND THE WORLD

p.m.

 

p.m.

6 6

OTHER CONTRIBUTIONS AND REFUNDS

7 347 880 726

– 339 892 170

7 007 988 556

6 7

COMPLETION FOR OUTSTANDING RECOVERY ORDERS PRIOR TO 2021

p.m.

 

p.m.

 

Title 6 — Total

7 347 880 726

– 339 892 170

7 007 988 556

CHAPTER 6 0 —

SINGLE MARKET, INNOVATION AND DIGITAL

CHAPTER 6 1 —

COHESION, RESILIENCE AND VALUES

CHAPTER 6 2 —

NATURAL RESOURCES AND ENVIRONMENT

CHAPTER 6 3 —

MIGRATION AND BORDER MANAGEMENT

CHAPTER 6 4 —

SECURITY AND DEFENCE

CHAPTER 6 5 —

NEIGHBOURHOOD AND THE WORLD

CHAPTER 6 6 —

OTHER CONTRIBUTIONS AND REFUNDS

CHAPTER 6 7 —

COMPLETION FOR OUTSTANDING RECOVERY ORDERS PRIOR TO 2021

CHAPTER 6 6 —   OTHER CONTRIBUTIONS AND REFUNDS

Title

Chapter

Article

Item

Heading

Budget 2021

Amending budget No 4/2021

New amount

6 6

OTHER CONTRIBUTIONS AND REFUNDS

 

 

 

6 6 0

Special contributions and refunds

6 6 0 0

EFTA contributions — Assigned revenue

p.m.

 

p.m.

6 6 0 1

Innovation Fund — Assigned revenue

p.m.

 

p.m.

6 6 0 2

Contributions by the United Kingdom linked to Article 148 of the Withdrawal Agreement

7 197 880 726

– 376 548 626

6 821 332 100

6 6 0 3

Contributions by the United Kingdom after the transition period

p.m.

 

p.m.

6 6 0 4

Contributions from the European Coal and Steel Community (ECSC) in liquidation

 

36 656 456

36 656 456

 

Article 6 6 0 — Total

7 197 880 726

– 339 892 170

6 857 988 556

6 6 1

Solidarity mechanisms (special instruments)

6 6 1 1

European Globalisation Adjustment Fund — Assigned revenue

p.m.

 

p.m.

6 6 1 2

European Union Solidarity Fund — Assigned revenue

p.m.

 

p.m.

 

Article 6 6 1 — Total

p.m.

 

p.m.

6 6 2

Decentralised agencies — Assigned revenue

p.m.

 

p.m.

6 6 3

Pilot projects, preparatory actions, prerogatives and other actions

p.m.

 

p.m.

6 6 8

Other contributions and refunds — Assigned revenue

p.m.

 

p.m.

6 6 9

Other contributions and refunds — Non-assigned revenue

150 000 000

 

150 000 000

 

CHAPTER 6 6 — TOTAL

7 347 880 726

– 339 892 170

7 007 988 556

CHAPTER 6 6 —

OTHER CONTRIBUTIONS AND REFUNDS

6 6 0
Special contributions and refunds

6 6 0 2
Contributions by the United Kingdom linked to Article 148 of the Withdrawal Agreement

Budget 2021

Amending budget No 4/2021

New amount

7 197 880 726

– 376 548 626

6 821 332 100

Remarks

This item is intended to record the net contributions from the United Kingdom resulting from the payments made in accordance with Article 148 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.

The net contribution corresponds to the differences between the amounts due by the United Kingdom to the Union and the amounts due by the Union to the United Kingdom.

The reference dates for payments by the United Kingdom to the Union or by the Union to the United Kingdom made after 31 December 2020 shall be 30 June and 31 October of every year. Payments shall be made in four equal monthly instalments for payments that have a reference date of 30 June and in eight equal monthly instalments for payments that have a reference date of 31 October. All payments shall be made by the last working day of each month, starting on the reference date or, where the reference date is not a working day, the last working day before the reference date.

Reference acts

Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ L 29, 31.1.2020, p. 7).

6 6 0 4
Contributions from the European Coal and Steel Community (ECSC) in liquidation

Budget 2021

Amending budget No 4/2021

New amount

 

36 656 456

36 656 456

Remarks

New item

This item is intended to record the annual contributions from the European Coal and Steel Community (ECSC) in liquidation to the Union’s annual budget for the years 2021 to 2025 that are resulting from the application of the Article 145 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.

According to this Article, the Union is liable to the United Kingdom for its share in the net assets of the ECSC in liquidation on 31 December 2020 (EUR 183 282 282) and the related reimbursement shall be made in five equal annual instalments (EUR 36 656 456) from 2021 to 2025.

These contributions from the ECSC in liquidation therefore aim at fully compensating the effects of the corresponding reductions accounted for in the contributions to the Union’s annual budget of the United Kingdom, as recorded under the item 6 6 0 2.

Reference acts

Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ L 29, 31.1.2020, p. 7).


(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 to AB No 4/2021.

(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 181st meeting of the Advisory Committee on Own Resources on 26 May 2021.

(4)  This amount includes EUR 34 591 000 in relation to liabilities of the Union resulting from the borrowing referred to in Article 5 of Council Decision (EU, Euratom) 2020/2053.

(5)  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’.

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

(7)  Calculation of rate: (115 877 408 110) / (140 685 210 000) = 0,823664464160803.

(8)  p.m. (own resources + other revenue = total revenue = total expenditure); (156 993 359 980 + 11 017 622 874 = 168 010 982 854).

(9)  Total own resources as percentage of GNI: (156 993 359 980) / (14 068 521 000 000) = 1,12 %; own resources ceiling as percentage of GNI: 1,40 %.


SECTION III

COMMISSION

REVENUE

Title

Heading

Budget 2021

Amending budget No 4/2021

New amount

3

ADMINISTRATIVE REVENUE

1 330 781 190

 

1 330 781 190

4

FINANCIAL REVENUE, DEFAULT INTEREST AND FINES

119 326 456

395 856 920

515 183 376

5

BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS

p.m.

 

p.m.

6

REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES

7 347 880 726

– 339 892 170

7 007 988 556

 

Total

8 797 988 372

55 964 750

8 853 953 122

TITLE 4

FINANCIAL REVENUE, DEFAULT INTEREST AND FINES

Title

Chapter

Heading

Budget 2021

Amending budget No 4/2021

New amount

4 0

REVENUE FROM INVESTMENTS AND ACCOUNTS

13 326 456

 

13 326 456

4 1

DEFAULT INTEREST

5 000 000

 

5 000 000

4 2

FINES AND PENALTIES

101 000 000

395 856 920

496 856 920

 

Title 4 — Total

119 326 456

395 856 920

515 183 376

CHAPTER 4 0 —

REVENUE FROM INVESTMENTS AND ACCOUNTS

CHAPTER 4 1 —

DEFAULT INTEREST

CHAPTER 4 2 —

FINES AND PENALTIES

CHAPTER 4 2 —   FINES AND PENALTIES

Title

Chapter

Article

Item

Heading

Budget 2021

Amending budget No 4/2021

New amount

4 2

FINES AND PENALTIES

 

 

 

4 2 0

Fines in connection with the implementation of the rules on competition

100 000 000

332 595 848

432 595 848

4 2 1

Penalty payments and lump sums imposed on a Member State

p.m.

60 714 472

60 714 472

4 2 2

Fines imposed for fraud and irregularities which are damaging to the Union’s financial interests

p.m.

 

p.m.

4 2 3

Fines in the framework of the Union’s economic governance — Assigned revenue

p.m.

 

p.m.

4 2 4

Interest connected with fines and penalty payments

1 000 000

 

1 000 000

4 2 8

Other fines and penalty payments — Assigned revenue

p.m.

 

p.m.

4 2 9

Other non-assigned fines and penalty payments

p.m.

2 546 600

2 546 600

 

CHAPTER 4 2 — TOTAL

101 000 000

395 856 920

496 856 920

CHAPTER 4 2 —

FINES AND PENALTIES

4 2 0
Fines in connection with the implementation of the rules on competition

Figures (Non-differentiated appropriations)

Budget 2021

Amending budget No 4/2021

New amount

100 000 000

332 595 848

432 595 848

Remarks

The Commission may impose fines, periodic penalty payments and other penalties on undertakings and associations of undertakings for not respecting bans or not carrying out their obligations under the Regulations enumerated below or under Articles 101 and 102 TFEU.

The fines must normally be paid within three months of the Commission decision being notified. However, the Commission will not collect the amount due if the undertaking has lodged an appeal with the Court of Justice of the European Union. The undertaking must provide the Commission with either a provisional payment or a financial guarantee covering both the principal of the debt and interest or surcharges by the final date for payment.

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).

Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (the EC Merger Regulation) (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 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).

4 2 1
Penalty payments and lump sums imposed on a Member State

Figures (Non-differentiated appropriations)

Budget 2021

Amending budget No 4/2021

New amount

p.m.

60 714 472

60 714 472

Remarks

This article is intended to record penalty payments and lump sums imposed on a Member State, for instance for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty.

Legal basis

Treaty on the Functioning of the European Union, and in particular Article 260(2) thereof.

4 2 9
Other non-assigned fines and penalty payments

Figures (Non-differentiated appropriations)

Budget 2021

Amending budget No 4/2021

New amount

p.m.

2 546 600

2 546 600

Remarks

This article is intended to accommodate any revenue not provided for in other parts of Chapter 42 which is not used in accordance with Article 21 of the Financial Regulation.

TITLE 6

REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES

Title

Chapter

Heading

Budget 2021

Amending budget No 4/2021

New amount

6 0

SINGLE MARKET, INNOVATION AND DIGITAL

p.m.

 

p.m.

6 1

COHESION, RESILIENCE AND VALUES

p.m.

 

p.m.

6 2

NATURAL RESOURCES AND ENVIRONMENT

p.m.

 

p.m.

6 3

MIGRATION AND BORDER MANAGEMENT

p.m.

 

p.m.

6 4

SECURITY AND DEFENCE

p.m.

 

p.m.

6 5

NEIGHBOURHOOD AND THE WORLD

p.m.

 

p.m.

6 6

OTHER CONTRIBUTIONS AND REFUNDS

7 347 880 726

– 339 892 170

7 007 988 556

6 7

COMPLETION FOR OUTSTANDING RECOVERY ORDERS PRIOR TO 2021

p.m.

 

p.m.

 

Title 6 — Total

7 347 880 726

– 339 892 170

7 007 988 556

CHAPTER 6 0 —

SINGLE MARKET, INNOVATION AND DIGITAL

CHAPTER 6 1 —

COHESION, RESILIENCE AND VALUES

CHAPTER 6 2 —

NATURAL RESOURCES AND ENVIRONMENT

CHAPTER 6 3 —

MIGRATION AND BORDER MANAGEMENT

CHAPTER 6 4 —

SECURITY AND DEFENCE

CHAPTER 6 5 —

NEIGHBOURHOOD AND THE WORLD

CHAPTER 6 6 —

OTHER CONTRIBUTIONS AND REFUNDS

CHAPTER 6 7 —

COMPLETION FOR OUTSTANDING RECOVERY ORDERS PRIOR TO 2021

CHAPTER 6 6 —   OTHER CONTRIBUTIONS AND REFUNDS

Title

Chapter

Article

Item

Heading

Budget 2021

Amending budget No 4/2021

New amount

6 6

OTHER CONTRIBUTIONS AND REFUNDS

 

 

 

6 6 0

Special contributions and refunds

6 6 0 0

EFTA contributions — Assigned revenue

p.m.

 

p.m.

6 6 0 1

Innovation Fund — Assigned revenue

p.m.

 

p.m.

6 6 0 2

Contributions by the United Kingdom linked to Article 148 of the Withdrawal Agreement

7 197 880 726

– 376 548 626

6 821 332 100

6 6 0 3

Contributions by the United Kingdom after the transition period

p.m.

 

p.m.

6 6 0 4

Contributions from the European Coal and Steel Community (ECSC) in liquidation

 

36 656 456

36 656 456

 

Article 6 6 0 — Total

7 197 880 726

– 339 892 170

6 857 988 556

6 6 1

Solidarity mechanisms (special instruments)

6 6 1 1

European Globalisation Adjustment Fund — Assigned revenue

p.m.

 

p.m.

6 6 1 2

European Union Solidarity Fund — Assigned revenue

p.m.

 

p.m.

 

Article 6 6 1 — Total

p.m.

 

p.m.

6 6 2

Decentralised agencies — Assigned revenue

p.m.

 

p.m.

6 6 3

Pilot projects, preparatory actions, prerogatives and other actions

p.m.

 

p.m.

6 6 8

Other contributions and refunds — Assigned revenue

p.m.

 

p.m.

6 6 9

Other contributions and refunds — Non-assigned revenue

150 000 000

 

150 000 000

 

CHAPTER 6 6 — TOTAL

7 347 880 726

– 339 892 170

7 007 988 556

CHAPTER 6 6 —

OTHER CONTRIBUTIONS AND REFUNDS

6 6 0
Special contributions and refunds

6 6 0 2
Contributions by the United Kingdom linked to Article 148 of the Withdrawal Agreement

Budget 2021

Amending budget No 4/2021

New amount

7 197 880 726

– 376 548 626

6 821 332 100

Remarks

This item is intended to record the net contributions from the United Kingdom resulting from the payments made in accordance with Article 148 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.

The net contribution corresponds to the differences between the amounts due by the United Kingdom to the Union and the amounts due by the Union to the United Kingdom.

The reference dates for payments by the United Kingdom to the Union or by the Union to the United Kingdom made after 31 December 2020 shall be 30 June and 31 October of every year. Payments shall be made in four equal monthly instalments for payments that have a reference date of 30 June and in eight equal monthly instalments for payments that have a reference date of 31 October. All payments shall be made by the last working day of each month, starting on the reference date or, where the reference date is not a working day, the last working day before the reference date.

Reference acts

Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ L 29, 31.1.2020, p. 7).

6 6 0 4
Contributions from the European Coal and Steel Community (ECSC) in liquidation

Budget 2021

Amending budget No 4/2021

New amount

 

36 656 456

36 656 456

Remarks

New item

This item is intended to record the annual contributions from the European Coal and Steel Community (ECSC) in liquidation to the Union’s annual budget for the years 2021 to 2025 that are resulting from the application of the Article 145 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.

According to this Article, the Union is liable to the United Kingdom for its share in the net assets of the ECSC in liquidation on 31 December 2020 (EUR 183 282 282) and the related reimbursement shall be made in five equal annual instalments (EUR 36 656 456) from 2021 to 2025.

These contributions from the ECSC in liquidation therefore aim at fully compensating the effects of the corresponding reductions accounted for in the contributions to the Union’s annual budget of the United Kingdom, as recorded under the item 6 6 0 2.

Reference acts

Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ L 29, 31.1.2020, p. 7).


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