II

(Acts whose publication is not obligatory)

Parliament

FINAL ADOPTION

of supplementary and amending budget No 1 of the European Union for the financial year 1999

(1999/860/EC, ECSC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular Article 272 (4), third paragraph, and (7) thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 234 (7) thereof,

Having regard to the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities, as last amended by Regulation (EC) No 2779/98(1), and in particular Article 15 thereof,

Having regard to the Interinstitutional Agreement on budgetary discipline and improvement of the budgetary procedure(2),

Having regard to the general budget of the European Union for the financial year 1999(3),

Having regard to preliminary draft supplementary and amending budget No 1 of the European Union for the financial year 1999 submitted by the Commission,

Having regard to draft supplementary and amending budget No 1 of the European Union for the financial year 1999 established by the Council on 28 June 1999,

Having regard to the debates and deliberations of the European Parliament of 16 September 1999, at the conclusion of which it approved supplementary and amending budget No 1 of the European Union for the financial year 1999,

Having regard to the resolution adopted by the European Parliament on 16 September 1999,

The procedure laid down in Article 272 of the Treaty establishing the European Economic Community and Article 234 of the Treaty establishing the European Atomic Energy Community having thus been completed,

DECLARES:

Sole Article

Supplementary and amending budget No 1 of the European Union for the financial year 1999 as set out in the annex has been finaly adopted.

Done at Strasbourg, 16 September 1999.

The President

Nicole Fontaine

(1) OJ L 347, 23.12.1998, p. 3.

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

(3) OJ L 39, 12.2.1999, p. 1.

SUPPLEMENTARY AND AMENDING BUDGET No 1 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 1999

CONTENTS

>TABLE>

Volume 1-TOTAL REVENUE

TOTAL REVENUE

A. TOTAL REVENUE

>TABLE>

TITLE 1

OWN RESOURCES

CHAPTER 1 2 - CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2 (1) (b) OF DECISION 94/728/EC, EURATOM

1 2 0 Customs duties and other duties referred to in Article 2 (1) (b) of Decision 94/728/EC, Euratom

>TABLE>

Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 2 (1) (b) thereof.

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 Community.

>TABLE>

CHAPTER 1 3 - OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2 (1) (c) OF DECISION 94/728/EC, EURATOM

1 3 0 Own resources accruing from value added tax pursuant to Article 2 (1) (c) of Decision 94/728/EC, Euratom

>TABLE>

Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 2 (1) (c) thereof.

If account is taken of the capped VAT bases and of the compensation arrangements for the United Kingdom, own resources accruing from value added tax are as follows at the uniform rate (0,86783 %).

>TABLE>

CHAPTER 1 4 - OWN RESOURCES BASED ON GROSS NATIONAL PRODUCT PURSUANT TO ARTICLE 2 (1) (d) AND THE FIRST SUBPARAGRAPH OF ARTICLE 6 OF DECISION 94/728/EC, EURATOM

1 4 0 Own resources based on gross national product pursuant to Article 2 (1) (d) and the first subparagraph of Article 6 of Decision 94/728/EC, Euratom

1 4 0 0 Own resources based on gross national product pursuant to Article 2 (1) (d) of Decision 94/728/EC, Euratom, with the exception of those corresponding to the European Agricultural Guidance and Guarantee Fund Guarantee Section monetary reserve, the reserve for loan guarantees and the reserve for emergency aid

>TABLE>

Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 2 (1) (d) thereof.

The rate, excluding the EAGGF Guarantee Section monetary reserve, the loan guarantee reserve and the emergency aid reserve, to be applied to Member States' gross national product for this financial year is 0,4904 %.

>TABLE>

1 4 0 1 Own resources based on gross national product pursuant to Article 2 (1) (d) and the first subparagraph of Article 6 of Decision 94/728/EC, Euratom, corresponding to the European Agricultural Guidance and Guarantee Fund Guarantee Section monetary reserve

>TABLE>

Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 2 (1) (d) and the first subparagraph of Article 6 thereof.

The provisional amount is produced by applying a rate of 0,0065 % to Member States' gross national product.

The breakdown of payments is as follows:

>TABLE>

However, the amount actually to be paid will be limited to the amount of the transfer from Chapter B1-6 0 of the statement of expenditure of Section III "Commission", intended for the monetary reserve.

1 4 0 2 Own resources based on gross national product pursuant to Article 2 (1) (d) of Decision 94/728/EC, Euratom, corresponding to the reserve for loans and loan guarantees

>TABLE>

Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 2 (1) (d) thereof.

Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1).

Council Regulation (EC, Euratom) No 2729/94 of 31 October 1994 amending Regulation (EEC, Euratom) No 1552/89 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 5).

Council Regulation (ECSC, EC, Euratom) No 2730/94 of 31 October 1994 amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 293, 12.11.1994, p. 7).

Council Decision 94/729/EC of 31 October 1994 on budgetary discipline (OJ L 293, 12.11.1994, p. 14).

>TABLE>

1 4 0 3 Own resources based on gross national product pursuant to Article 2 (1) (d) of Decision 94/728/EC, Euratom, corresponding to the emergency aid reserve

>TABLE>

Remarks

Conclusions of the Edinburgh European Council of 11 and 12 December 1992 concerning the creation of a reserve for emergency aid.

Council Regulation (EC, Euratom) No 2729/94 of 31 October 1994 amending Regulation (EEC, Euratom) No 1552/89 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 5).

Council Regulation (ECSC, EC, Euratom) No 2730/94 of 31 October 1994 amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 293, 12.11.1994, p. 7).

Council Decision 94/729/EC of 31 October 1994 on budgetary discipline (OJ L 293, 12.11.1994, p. 14).

When the Commission considers it necessary to draw on this reserve, it convenes a three-way meeting as soon as possible in order to obtain the agreement of the two arms of the budgetary authority on the need to use the reserve and on the amount required. The reserve is drawn on by means of a transfer to the budget headings concerned.

>TABLE>

CHAPTER 1 5 - CORRECTION OF BUDGETARY IMBALANCES

1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 94/728/EC, Euratom

>TABLE>

Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Articles 4 and 5 thereof.

The breakdown of the correction is as follows:

Breakdown of the correction for VAT resources

>TABLE>

Breakdown of the correction for GNP resources

>TABLE>

Total of the breakdown of the correction

>TABLE>

CHAPTER 1 9 - COSTS INCURRED BY THE MEMBER STATES IN THE COLLECTION OF OWN RESOURCES

1 9 0 Costs incurred by the Member States in the collection of own resources

>TABLE>

Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 2 (3) thereof.

>TABLE>

TITLE 3

SURPLUSES AVAILABLE

CHAPTER 3 0 - SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0 Surplus available from the preceding financial year

>TABLE>

Remarks

Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2548/98 (OJ L 320, 28.11.1998, p. 1).

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

Article 32 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue expenditure in the budget of the subsequent financial year.

The relevant estimates of such revenue or expenditure are entered in the budget during the budget procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 14 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EEC, Euratom) No 1552/89, as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through a supplementary and/or amending budget.

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

CHAPTER 3 5 - SURPLUS OF OWN RESOURCES BASED ON GROSS NATIONAL PRODUCT RESULTING FROM THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

3 5 9 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1991 and subsequent financial years

3 5 9 5 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1994

>TABLE>

Remarks

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1994.

>TABLE>

B. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the 1999 financial year pursuant to Article 1 of Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources and Article 10 of the Treaty of 22 April 1970 amending certain budgetary provisions of the Treaties establishing the European Communities and of the Treaty establishing a Single Council and a Single Commission of the European Communities

>TABLE>

>TABLE>

TABLE 1

Breakdown of own resources accruing from VAT pursuant to Article 2 (1) (c) of Decision 94/728/EC, Euratom

>TABLE>

>TABLE>

Amount remaining to be financed by additional resource:

EUR 68 549 923 765-EUR 31 041 780 795=EUR 37 508 142 970.

TABLE 2

Determination of VAT own resources to be paid and the costs borne by the other Member States to finance the United Kingdom correction to be added to the additional resource in accordance with Article 5 (2) of Decision 94/728/EC, Euratom

>TABLE>

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national product pursuant to Article 2 (1) (d) of Decision 94/728/EC, Euratom

>TABLE>

Own resources ceiling (% of GNP): 1,27 %.

TABLE 4

Determination of the additional resource in accordance with Articles 2 (1) (d) and 5 (2) of Decision 94/728/EC, Euratom

>TABLE>

Additional resource - Reserve financing

>TABLE>

TABLE 5

CALCULATION OF FINANCING OF UNITED KINGDOM CORRECTION

Calculation of financing of United Kingdom correction amounting to:-EUR 3 393 846 542

>TABLE>

TABLE 6

CALCULATION OF GROSS AMOUNT OF UNITED KINGDOM CORRECTION

>TABLE>

Calculation of Member States' shares

>TABLE>

TABLE 7

Summary of financing of expenditure

>TABLE>