|
5.8.2008 |
EN |
Official Journal of the European Union |
L 208/151 |
FINAL ADOPTION
of amending budget No 4 of the European Union for the financial year 2008
(2008/607/EC, Euratom)
THE PRESIDENT OF THE EUROPEAN PARLIAMENT,
having regard to the Treaty establishing the European Community, and in particular Article 272(7) thereof,
having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,
having regard to 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),
having regard to the general budget of the European Union for the financial year 2008, as finally adopted on 13 December 2007 (2),
having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (3),
having regard to preliminary draft amending budget No 4/2008 of the European Union for the financial year 2008, which the Commission presented on 15 April 2008,
having regard to draft amending budget No 4/2008, which the Council established on 26 May 2008,
having regard to Rule 69 of and Annex IV to the European Parliament's Rules of Procedure,
having regard to the resolution adopted by Parliament on 5 June 2008,
DECLARES:
Sole Article
The procedure under Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community is complete and amending budget No 4 of the European Union for the financial year 2008 has been finally adopted.
Done at Brussels, 5 June 2008.
The President
H.-G. PÖTTERING
(1) OJ L 248, 16.9.2002, p. 1. Regulation as last amended by Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9).
(3) OJ C 139, 14.6.2006, p. 1. Agreement as last amended by Decision 2008/371/EC of the European Parliament and of the Council (OJ L 128, 16.5.2008, p. 8).
FINAL ADOPTION OF AMENDING BUDGET No 4 OF THE EUROPEAN UNION FOR THE 2008 FINANCIAL YEAR
CONTENTS
GENERAL STATEMENT OF REVENUE
A. Introduction and financing of the general budget
B. General statement of revenue by budget heading
— Title 1: Own resources
— Title 3: Surpluses, balances and adjustments
A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET
FINANCING OF THE GENERAL BUDGET
Appropriations to be covered during the financial year 2008 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources
EXPENDITURE
|
Description |
Budget 2008 (1) |
Budget 2007 (2) |
Change (%) |
|
1. Sustainable growth |
50 320 304 626 |
43 590 118 012 |
+15,44 |
|
2. Preservation and management of natural resources |
53 241 270 053 |
54 210 425 736 |
–1,79 |
|
3. Citizenship, freedom, security and justice |
1 501 860 203 |
1 270 114 751 |
+18,25 |
|
4. The EU as a global partner |
8 112 728 400 |
7 352 746 732 |
+10,34 |
|
5. Administration |
7 280 085 455 |
6 977 764 032 |
+4,33 |
|
6. Compensation |
206 636 292 |
444 646 152 |
–53,53 |
|
Total expenditure (3) |
120 662 885 029 |
113 845 815 415 |
+5,99 |
REVENUE
|
Description |
Budget 2008 (4) |
Budget 2007 (5) |
Change (%) |
|
Miscellaneous revenue (Titles 4 to 9) |
2 148 450 412 |
1 703 773 561 |
+26,10 |
|
Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) |
1 528 833 290 |
1 847 631 711 |
–17,25 |
|
Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1) |
p.m. |
p.m. |
|
|
Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) |
125 750 000 |
260 940 125 |
–51,81 |
|
Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) |
p.m. |
3 830 264 680 |
|
|
Total revenue for Titles 3 to 9 |
3 803 033 702 |
7 642 610 077 |
–50,24 |
|
Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) |
18 748 500 000 |
16 532 900 000 |
+13,40 |
|
VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3) |
19 095 673 953 |
18 517 228 951 |
+3,12 |
|
Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4) |
79 015 677 374 |
71 153 076 387 |
+11,05 |
|
Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) |
116 859 851 327 |
106 203 205 338 |
+10,03 |
|
Total revenue (7) |
120 662 885 029 |
113 845 815 415 |
+5,99 |
TABLE 1
Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom
|
Member State |
1 % of non-capped VAT base |
1 % of gross national income |
Capping rate (in %) |
1 % of gross national income multiplied by capping rate |
1 % of capped VAT base (8) |
Member States whose VAT base is capped |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
Belgium |
1 440 965 000 |
3 420 171 000 |
50 |
1 710 085 500 |
1 440 965 000 |
|
|
Bulgaria |
180 939 000 |
302 569 000 |
50 |
151 284 500 |
151 284 500 |
Bulgaria |
|
Czech Republic |
702 867 000 |
1 219 393 000 |
50 |
609 696 500 |
609 696 500 |
Czech Republic |
|
Denmark |
975 620 000 |
2 392 833 000 |
50 |
1 196 416 500 |
975 620 000 |
|
|
Germany |
10 407 889 000 |
24 720 152 000 |
50 |
12 360 076 000 |
10 407 889 000 |
|
|
Estonia |
98 259 000 |
165 538 000 |
50 |
82 769 000 |
82 769 000 |
Estonia |
|
Ireland |
905 937 000 |
1 719 953 000 |
50 |
859 976 500 |
859 976 500 |
Ireland |
|
Greece |
1 267 563 000 |
2 175 920 000 |
50 |
1 087 960 000 |
1 087 960 000 |
Greece |
|
Spain |
6 743 417 000 |
10 822 406 000 |
50 |
5 411 203 000 |
5 411 203 000 |
Spain |
|
France |
9 383 695 000 |
19 230 736 000 |
50 |
9 615 368 000 |
9 383 695 000 |
|
|
Italy |
6 175 505 000 |
15 707 334 000 |
50 |
7 853 667 000 |
6 175 505 000 |
|
|
Cyprus |
128 544 000 |
157 346 000 |
50 |
78 673 000 |
78 673 000 |
Cyprus |
|
Latvia |
122 307 000 |
218 725 000 |
50 |
109 362 500 |
109 362 500 |
Latvia |
|
Lithuania |
132 605 000 |
286 456 000 |
50 |
143 228 000 |
132 605 000 |
|
|
Luxembourg |
175 313 000 |
323 842 000 |
50 |
161 921 000 |
161 921 000 |
Luxembourg |
|
Hungary |
404 912 000 |
995 759 000 |
50 |
497 879 500 |
404 912 000 |
|
|
Malta |
41 423 000 |
53 280 000 |
50 |
26 640 000 |
26 640 000 |
Malta |
|
Netherlands |
2 803 480 000 |
5 744 079 000 |
50 |
2 872 039 500 |
2 803 480 000 |
|
|
Austria |
1 220 187 000 |
2 736 781 000 |
50 |
1 368 390 500 |
1 220 187 000 |
|
|
Poland |
1 593 295 000 |
3 122 414 000 |
50 |
1 561 207 000 |
1 561 207 000 |
Poland |
|
Portugal |
978 963 000 |
1 599 144 000 |
50 |
799 572 000 |
799 572 000 |
Portugal |
|
Romania |
552 422 000 |
1 317 240 000 |
50 |
658 620 000 |
552 422 000 |
|
|
Slovenia |
185 938 000 |
335 086 000 |
50 |
167 543 000 |
167 543 000 |
Slovenia |
|
Slovakia |
250 865 000 |
563 978 000 |
50 |
281 989 000 |
250 865 000 |
|
|
Finland |
792 183 000 |
1 828 978 000 |
50 |
914 489 000 |
792 183 000 |
|
|
Sweden |
1 490 119 000 |
3 456 262 000 |
50 |
1 728 131 000 |
1 490 119 000 |
|
|
United Kingdom |
10 530 959 000 |
21 276 097 000 |
50 |
10 638 048 500 |
10 530 959 000 |
|
|
Total |
59 686 171 000 |
125 892 472 000 |
|
62 946 236 000 |
57 669 214 000 |
|
Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):
|
Uniform rate (%) = maximum call rate – frozen rate |
||
|
||
|
||
|
(1) calculation of the theoretical share of the countries with a restricted financial burden: |
||
|
In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution. |
||
|
Formula for a country with a restricted financial burden, for example Germany: |
||
|
Germany's theoretical VAT contribution = (Germany's capped VAT base / (EU capped VAT base – UK capped VAT base)) × 1/4 × United Kingdom correction |
||
|
Example: Germany |
||
|
Germany's theoretical VAT contribution = 10 407 889 000 / (57 669 214 000 – 10 530 959 000) × 1/4 × 5 757 931 681 = 317 830 570 |
||
|
(2) calculation of the frozen rate: |
||
|
Frozen rate = (UK correction – theoretical VAT contributions (D + NL + A + S)) / (EU capped VAT base – capped VAT bases (UK+ D + NL + A + S)) |
||
|
Frozen rate = (5 757 931 681 – (317 830 570 + 85 611 179 + 37 261 421 + 45 504 460)) / (57 669 214 000 – (10 530 959 000 + 10 407 889 000 + 2 803 480 000 + 1 220 187 000 + 1 490 119 000)) |
||
|
Frozen rate = 0,168875772152444 % |
||
|
Uniform rate |
||
|
0,5 % – 0,168875772152444 % = 0,331124227847556 % |
TABLE 2
Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)
|
Member State |
1 % of capped VAT base |
Maximum VAT call rate (in %) |
Uniform rate of VAT own resources (in %) |
VAT own resources at uniform rate |
|
|
(1) |
(2) |
(3) |
(4) = (1) × (3) |
|
Belgium |
1 440 965 000 |
0,50 |
0,331124228 |
477 138 423 |
|
Bulgaria |
151 284 500 |
0,50 |
0,331124228 |
50 093 963 |
|
Czech Republic |
609 696 500 |
0,50 |
0,331124228 |
201 885 283 |
|
Denmark |
975 620 000 |
0,50 |
0,331124228 |
323 051 419 |
|
Germany |
10 407 889 000 |
0,50 |
0,331124228 |
3 446 304 209 |
|
Estonia |
82 769 000 |
0,50 |
0,331124228 |
27 406 821 |
|
Ireland |
859 976 500 |
0,50 |
0,331124228 |
284 759 055 |
|
Greece |
1 087 960 000 |
0,50 |
0,331124228 |
360 249 915 |
|
Spain |
5 411 203 000 |
0,50 |
0,331124228 |
1 791 780 415 |
|
France |
9 383 695 000 |
0,50 |
0,331124228 |
3 107 168 761 |
|
Italy |
6 175 505 000 |
0,50 |
0,331124228 |
2 044 859 325 |
|
Cyprus |
78 673 000 |
0,50 |
0,331124228 |
26 050 536 |
|
Latvia |
109 362 500 |
0,50 |
0,331124228 |
36 212 573 |
|
Lithuania |
132 605 000 |
0,50 |
0,331124228 |
43 908 728 |
|
Luxembourg |
161 921 000 |
0,50 |
0,331124228 |
53 615 966 |
|
Hungary |
404 912 000 |
0,50 |
0,331124228 |
134 076 173 |
|
Malta |
26 640 000 |
0,50 |
0,331124228 |
8 821 149 |
|
Netherlands |
2 803 480 000 |
0,50 |
0,331124228 |
928 300 150 |
|
Austria |
1 220 187 000 |
0,50 |
0,331124228 |
404 033 478 |
|
Poland |
1 561 207 000 |
0,50 |
0,331124228 |
516 953 462 |
|
Portugal |
799 572 000 |
0,50 |
0,331124228 |
264 757 661 |
|
Romania |
552 422 000 |
0,50 |
0,331124228 |
182 920 308 |
|
Slovenia |
167 543 000 |
0,50 |
0,331124228 |
55 477 547 |
|
Slovakia |
250 865 000 |
0,50 |
0,331124228 |
83 067 479 |
|
Finland |
792 183 000 |
0,50 |
0,331124228 |
262 310 984 |
|
Sweden |
1 490 119 000 |
0,50 |
0,331124228 |
493 414 503 |
|
United Kingdom |
10 530 959 000 |
0,50 |
0,331124228 |
3 487 055 667 |
|
Total |
57 669 214 000 |
|
|
19 095 673 953 |
TABLE 3
Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)
|
Member State |
1 % of gross national income |
Uniform rate of ‘additional base’‚ own resources |
‘Additional base’ own resources at uniform rate |
|
|
(1) |
(2) |
(3) = (1) × (2) |
|
Belgium |
3 420 171 000 |
|
2 146 650 423 |
|
Bulgaria |
302 569 000 |
|
189 905 672 |
|
Czech Republic |
1 219 393 000 |
|
765 344 920 |
|
Denmark |
2 392 833 000 |
|
1 501 847 706 |
|
Germany |
24 720 152 000 |
|
15 515 459 536 |
|
Estonia |
165 538 000 |
|
103 898 962 |
|
Ireland |
1 719 953 000 |
|
1 079 518 491 |
|
Greece |
2 175 920 000 |
|
1 365 703 524 |
|
Spain |
10 822 406 000 |
|
6 792 620 141 |
|
France |
19 230 736 000 |
|
12 070 059 530 |
|
Italy |
15 707 334 000 |
|
9 858 616 771 |
|
Cyprus |
157 346 000 |
|
98 757 301 |
|
Latvia |
218 725 000 |
0,6276442 (9) |
137 281 473 |
|
Lithuania |
286 456 000 |
|
179 792 441 |
|
Luxembourg |
323 842 000 |
|
203 257 547 |
|
Hungary |
995 759 000 |
|
624 982 341 |
|
Malta |
53 280 000 |
|
33 440 882 |
|
Netherlands |
5 744 079 000 |
|
3 605 237 755 |
|
Austria |
2 736 781 000 |
|
1 717 724 667 |
|
Poland |
3 122 414 000 |
|
1 959 764 975 |
|
Portugal |
1 599 144 000 |
|
1 003 693 425 |
|
Romania |
1 317 240 000 |
|
826 758 020 |
|
Slovenia |
335 086 000 |
|
210 314 778 |
|
Slovakia |
563 978 000 |
|
353 977 509 |
|
Finland |
1 828 978 000 |
|
1 147 947 397 |
|
Sweden |
3 456 262 000 |
|
2 169 302 729 |
|
United Kingdom |
21 276 097 000 |
|
13 353 818 458 |
|
Total |
125 892 472 000 |
|
79 015 677 374 |
TABLE 4
Correction of budgetary imbalances for the United Kingdom for 2007 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)
|
Description |
Coefficient (10) (%) |
Amount |
|
1. United Kingdom’s share (in %) of total non-capped VAT bases |
17,7156 |
|
|
2. United Kingdom’s share (in %) of PAE-adjusted total allocated expenditure |
8,7227 |
|
|
3. (1) – (2) |
8,9929 |
|
|
4. Total allocated expenditure |
|
107 174 316 280 |
|
5. Pre-accession expenditure (PAE) (11) |
|
2 924 640 078 |
|
6. PAE-adjusted total allocated expenditure = (4) – (5) |
|
104 249 676 202 |
|
7. United Kingdom’s correction original amount = (3) × (6) × 0,66 |
|
6 187 547 592 |
|
8. United Kingdom’s advantage (12) |
|
451 577 107 |
|
9. Basic compensation for the United Kingdom = (7) – (8) |
|
5 735 970 485 |
|
10. Windfall gains deriving from traditional own resources (13) |
|
–21 961 196 |
|
11. Correction for the United Kingdom = (9) – (10) |
|
5 757 931 681 |
TABLE 5
Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5 757 931 681 (Chapter 1 5)
|
Member State |
Percentage share of GNI base |
Shares without the United Kingdom |
Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom |
Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2 |
Column 4 distributed in accordance with column 3 |
Financing scale |
Financing scale applied to the correction |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) = (2) + (4) + (5) |
(7) |
|
Belgium |
2,72 |
3,27 |
5,03 |
|
1,32 |
4,59 |
264 394 444 |
|
Bulgaria |
0,24 |
0,29 |
0,45 |
|
0,12 |
0,41 |
23 389 931 |
|
Czech Republic |
0,97 |
1,17 |
1,79 |
|
0,47 |
1,64 |
94 264 507 |
|
Denmark |
1,90 |
2,29 |
3,52 |
|
0,93 |
3,21 |
184 976 643 |
|
Germany |
19,64 |
23,63 |
0,00 |
–17,72 |
0,00 |
5,91 |
340 140 218 |
|
Estonia |
0,13 |
0,16 |
0,24 |
|
0,06 |
0,22 |
12 796 824 |
|
Ireland |
1,37 |
1,64 |
2,53 |
|
0,67 |
2,31 |
132 960 024 |
|
Greece |
1,73 |
2,08 |
3,20 |
|
0,84 |
2,92 |
168 208 303 |
|
Spain |
8,60 |
10,34 |
15,92 |
|
4,19 |
14,53 |
836 620 163 |
|
France |
15,28 |
18,38 |
28,30 |
|
7,44 |
25,82 |
1 486 621 504 |
|
Italy |
12,48 |
15,01 |
23,11 |
|
6,07 |
21,09 |
1 214 246 844 |
|
Cyprus |
0,12 |
0,15 |
0,23 |
|
0,06 |
0,21 |
12 163 546 |
|
Latvia |
0,17 |
0,21 |
0,32 |
|
0,08 |
0,29 |
16 908 416 |
|
Lithuania |
0,23 |
0,27 |
0,42 |
|
0,11 |
0,38 |
22 144 324 |
|
Luxembourg |
0,26 |
0,31 |
0,48 |
|
0,13 |
0,43 |
25 034 428 |
|
Hungary |
0,79 |
0,95 |
1,47 |
|
0,39 |
1,34 |
76 976 604 |
|
Malta |
0,04 |
0,05 |
0,08 |
|
0,02 |
0,07 |
4 118 781 |
|
Netherlands |
4,56 |
5,49 |
0,00 |
–4,12 |
0,00 |
1,37 |
79 036 419 |
|
Austria |
2,17 |
2,62 |
0,00 |
–1,96 |
0,00 |
0,65 |
37 657 102 |
|
Poland |
2,48 |
2,98 |
4,59 |
|
1,21 |
4,19 |
241 376 502 |
|
Portugal |
1,27 |
1,53 |
2,35 |
|
0,62 |
2,15 |
123 620 950 |
|
Romania |
1,05 |
1,26 |
1,94 |
|
0,51 |
1,77 |
101 828 516 |
|
Slovenia |
0,27 |
0,32 |
0,49 |
|
0,13 |
0,45 |
25 903 640 |
|
Slovakia |
0,45 |
0,54 |
0,83 |
|
0,22 |
0,76 |
43 598 010 |
|
Finland |
1,45 |
1,75 |
2,69 |
|
0,71 |
2,46 |
141 388 142 |
|
Sweden |
2,75 |
3,30 |
0,00 |
–2,48 |
0,00 |
0,83 |
47 556 896 |
|
United Kingdom |
16,90 |
0,00 |
0,00 |
|
0,00 |
0,00 |
0 |
|
Total |
100,00 |
100,00 |
100,00 |
–26,28 |
26,28 |
100,00 |
5 757 931 681 |
The calculations are made to 15 decimal places.
TABLE 6
Summary of financing (14) of the general budget by type of own resource and by Member State
|
Member State |
Traditional own resources (TOR) |
VAT and GNI-based own resources, including UK correction payments |
Total own resources (14) |
||||||||
|
Net agricultural duties (75 %) |
Net sugar and isoglucose levies (75 %) |
Net customs duties (75 %) |
Total net traditional own resources (75 %) |
p.m. Collection costs (25 % of gross TOR) |
VAT own resources |
GNI own resources |
United Kingdom correction |
Total ‘national contributions’ |
Share in total ‘national contributions’ (%) |
||
|
|
(1) |
(2) |
(3) |
(4) = (1) + (2) + (3) |
(5) |
(6) |
(7) |
(8) |
(9) = (6) + (7) + (8) |
(10) |
(11) = (4) + (9) |
|
Belgium |
18 400 000 |
31 400 000 |
1 676 800 000 |
1 726 600 000 |
575 533 333 |
477 138 423 |
2 146 650 423 |
264 394 444 |
2 888 183 290 |
2,94 |
4 614 783 290 |
|
Bulgaria |
10 100 000 |
400 000 |
55 600 000 |
66 100 000 |
22 033 333 |
50 093 963 |
189 905 672 |
23 389 931 |
263 389 566 |
0,27 |
329 489 566 |
|
Czech Republic |
6 700 000 |
3 300 000 |
230 400 000 |
240 400 000 |
80 133 333 |
201 885 283 |
765 344 920 |
94 264 507 |
1 061 494 710 |
1,08 |
1 301 894 710 |
|
Denmark |
40 900 000 |
3 800 000 |
275 400 000 |
320 100 000 |
106 700 000 |
323 051 419 |
1 501 847 706 |
184 976 643 |
2 009 875 768 |
2,05 |
2 329 975 768 |
|
Germany |
221 500 000 |
163 700 000 |
3 381 600 000 |
3 766 800 000 |
1 255 600 000 |
3 446 304 209 |
15 515 459 536 |
340 140 218 |
19 301 903 963 |
19,67 |
23 068 703 963 |
|
Estonia |
900 000 |
8 600 000 |
26 200 000 |
35 700 000 |
11 900 000 |
27 406 821 |
103 898 962 |
12 796 824 |
144 102 607 |
0,15 |
179 802 607 |
|
Ireland |
800 000 |
0 |
232 000 000 |
232 800 000 |
77 600 000 |
284 759 055 |
1 079 518 491 |
132 960 024 |
1 497 237 570 |
1,53 |
1 730 037 570 |
|
Greece |
11 000 000 |
1 500 000 |
247 000 000 |
259 500 000 |
86 500 000 |
360 249 915 |
1 365 703 524 |
168 208 303 |
1 894 161 742 |
1,93 |
2 153 661 742 |
|
Spain |
58 700 000 |
8 500 000 |
1 337 600 000 |
1 404 800 000 |
468 266 667 |
1 791 780 415 |
6 792 620 141 |
836 620 163 |
9 421 020 719 |
9,60 |
10 825 820 719 |
|
France |
126 000 000 |
229 600 000 |
1 352 400 000 |
1 708 000 000 |
569 333 333 |
3 107 168 761 |
12 070 059 530 |
1 486 621 504 |
16 663 849 795 |
16,98 |
18 371 849 795 |
|
Italy |
173 600 000 |
6 900 000 |
1 621 700 000 |
1 802 200 000 |
600 733 334 |
2 044 859 325 |
9 858 616 771 |
1 214 246 844 |
13 117 722 940 |
13,37 |
14 919 922 940 |
|
Cyprus |
4 300 000 |
3 800 000 |
32 200 000 |
40 300 000 |
13 433 333 |
26 050 536 |
98 757 301 |
12 163 546 |
136 971 383 |
0,14 |
177 271 383 |
|
Latvia |
1 200 000 |
800 000 |
26 800 000 |
28 800 000 |
9 600 000 |
36 212 573 |
137 281 473 |
16 908 416 |
190 402 462 |
0,19 |
219 202 462 |
|
Lithuania |
2 500 000 |
900 000 |
48 200 000 |
51 600 000 |
17 200 000 |
43 908 728 |
179 792 441 |
22 144 324 |
245 845 493 |
0,25 |
297 445 493 |
|
Luxembourg |
700 000 |
0 |
21 800 000 |
22 500 000 |
7 500 000 |
53 615 966 |
203 257 547 |
25 034 428 |
281 907 941 |
0,29 |
304 407 941 |
|
Hungary |
4 800 000 |
6 300 000 |
128 500 000 |
139 600 000 |
46 533 333 |
134 076 173 |
624 982 341 |
76 976 604 |
836 035 118 |
0,85 |
975 635 118 |
|
Malta |
1 400 000 |
200 000 |
10 500 000 |
12 100 000 |
4 033 334 |
8 821 149 |
33 440 882 |
4 118 781 |
46 380 812 |
0,05 |
58 480 812 |
|
Netherlands |
298 700 000 |
14 600 000 |
1 634 600 000 |
1 947 900 000 |
649 300 000 |
928 300 150 |
3 605 237 755 |
79 036 419 |
4 612 574 324 |
4,70 |
6 560 474 324 |
|
Austria |
4 400 000 |
13 800 000 |
327 400 000 |
345 600 000 |
115 200 000 |
404 033 478 |
1 717 724 667 |
37 657 102 |
2 159 415 247 |
2,20 |
2 505 015 247 |
|
Poland |
46 800 000 |
71 200 000 |
304 200 000 |
422 200 000 |
140 733 333 |
516 953 462 |
1 959 764 975 |
241 376 502 |
2 718 094 939 |
2,77 |
3 140 294 939 |
|
Portugal |
28 000 000 |
300 000 |
103 800 000 |
132 100 000 |
44 033 333 |
264 757 661 |
1 003 693 425 |
123 620 950 |
1 392 072 036 |
1,42 |
1 524 172 036 |
|
Romania |
30 000 000 |
1 100 000 |
186 200 000 |
217 300 000 |
72 433 334 |
182 920 308 |
826 758 020 |
101 828 516 |
1 111 506 844 |
1,13 |
1 328 806 844 |
|
Slovenia |
300 000 |
0 |
41 400 000 |
41 700 000 |
13 900 000 |
55 477 547 |
210 314 778 |
25 903 640 |
291 695 965 |
0,30 |
333 395 965 |
|
Slovakia |
1 500 000 |
2 300 000 |
75 700 000 |
79 500 000 |
26 500 000 |
83 067 479 |
353 977 509 |
43 598 010 |
480 642 998 |
0,49 |
560 142 998 |
|
Finland |
7 400 000 |
900 000 |
149 800 000 |
158 100 000 |
52 700 000 |
262 310 984 |
1 147 947 397 |
141 388 142 |
1 551 646 523 |
1,58 |
1 709 746 523 |
|
Sweden |
19 800 000 |
2 900 000 |
406 200 000 |
428 900 000 |
142 966 667 |
493 414 503 |
2 169 302 729 |
47 556 896 |
2 710 274 128 |
2,76 |
3 139 174 128 |
|
United Kingdom |
562 800 000 |
56 600 000 |
2 497 900 000 |
3 117 300 000 |
1 039 100 000 |
3 487 055 667 |
13 353 818 458 |
–5 757 931 681 |
11 082 942 444 |
11,30 |
14 200 242 444 |
|
Total |
1 683 200 000 |
633 400 000 |
16 431 900 000 |
18 748 500 000 |
6 249 500 000 |
19 095 673 953 |
79 015 677 374 |
0 |
98 111 351 327 |
100 |
116 859 851 327 |
B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING
REVENUE
TITLE 1
OWN RESOURCES
|
Title Chapter |
Heading |
Budget 2008 |
Amending budget No 4 |
New amount |
|
1 0 |
AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) |
1 683 200 000 |
|
1 683 200 000 |
|
1 1 |
LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) |
633 400 000 |
|
633 400 000 |
|
1 2 |
CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM |
16 431 900 000 |
|
16 431 900 000 |
|
1 3 |
OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM |
19 095 673 953 |
|
19 095 673 953 |
|
1 4 |
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM |
80 544 510 664 |
–1 528 833 290 |
79 015 677 374 |
|
1 5 |
CORRECTION OF BUDGETARY IMBALANCES |
0 |
|
0 |
|
|
Title 1 — Total |
118 388 684 617 |
–1 528 833 290 |
116 859 851 327 |
CHAPTER 1 4 —
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM
|
Title Chapter Article Item |
Heading |
Budget 2008 |
Amending budget No 4 |
New amount |
|
1 4 |
||||
|
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM |
||||
|
1 4 0 |
||||
|
Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom |
||||
|
1 4 0 0 |
Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom |
80 544 510 664 |
–1 528 833 290 |
79 015 677 374 |
|
1 4 0 2 |
Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees |
— |
|
— |
|
1 4 0 3 |
Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve |
— |
|
— |
|
|
Article 1 4 0 — Subtotal |
80 544 510 664 |
–1 528 833 290 |
79 015 677 374 |
|
|
Chapter 1 4 — Total |
80 544 510 664 |
–1 528 833 290 |
79 015 677 374 |
1 4 0
Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom
1 4 0 0
Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom
|
Budget 2008 |
Amending budget No 4 |
New amount |
|
80 544 510 664 |
–1 528 833 290 |
79 015 677 374 |
Remarks
The rate to be applied to the Member States’ gross national income for this financial year is 0,6276 %.
Legal basis
Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.
|
Member State |
Budget 2008 |
Amending budget No 4 |
New amount |
|
Belgium |
2 188 184 847 |
–41 534 424 |
2 146 650 423 |
|
Bulgaria |
193 580 058 |
–3 674 386 |
189 905 672 |
|
Czech Republic |
780 153 181 |
–14 808 261 |
765 344 920 |
|
Denmark |
1 530 906 178 |
–29 058 472 |
1 501 847 706 |
|
Germany |
15 815 660 102 |
– 300 200 566 |
15 515 459 536 |
|
Estonia |
105 909 249 |
–2 010 287 |
103 898 962 |
|
Ireland |
1 100 405 533 |
–20 887 042 |
1 079 518 491 |
|
Greece |
1 392 127 812 |
–26 424 288 |
1 365 703 524 |
|
Spain |
6 924 047 019 |
– 131 426 878 |
6 792 620 141 |
|
France |
12 303 596 841 |
– 233 537 311 |
12 070 059 530 |
|
Italy |
10 049 366 025 |
– 190 749 254 |
9 858 616 771 |
|
Cyprus |
100 668 105 |
–1 910 804 |
98 757 301 |
|
Latvia |
139 937 661 |
–2 656 188 |
137 281 473 |
|
Lithuania |
183 271 152 |
–3 478 711 |
179 792 441 |
|
Luxembourg |
207 190 271 |
–3 932 724 |
203 257 547 |
|
Hungary |
637 074 800 |
–12 092 459 |
624 982 341 |
|
Malta |
34 087 912 |
– 647 030 |
33 440 882 |
|
Netherlands |
3 674 993 627 |
–69 755 872 |
3 605 237 755 |
|
Austria |
1 750 960 029 |
–33 235 362 |
1 717 724 667 |
|
Poland |
1 997 683 449 |
–37 918 474 |
1 959 764 975 |
|
Portugal |
1 023 113 367 |
–19 419 942 |
1 003 693 425 |
|
Romania |
842 754 531 |
–15 996 511 |
826 758 020 |
|
Slovenia |
214 384 049 |
–4 069 271 |
210 314 778 |
|
Slovakia |
360 826 436 |
–6 848 927 |
353 977 509 |
|
Finland |
1 170 158 435 |
–22 211 038 |
1 147 947 397 |
|
Sweden |
2 211 275 441 |
–41 972 712 |
2 169 302 729 |
|
United Kingdom |
13 612 194 554 |
– 258 376 096 |
13 353 818 458 |
|
Item 1 4 0 0 — Total |
80 544 510 664 |
–1 528 833 290 |
79 015 677 374 |
TITLE 3
SURPLUSES, BALANCES AND ADJUSTMENTS
|
Title Chapter |
Heading |
Budget 2008 |
Amending budget No 4 |
New amount |
|
3 0 |
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |
125 750 000 |
1 528 833 290 |
1 654 583 290 |
|
3 1 |
BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) No 1150/2000 |
p.m. |
|
p.m. |
|
3 2 |
BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(7) TO (9) OF REGULATION (EC, EURATOM) No 1150/2000 |
p.m. |
|
p.m. |
|
3 3 |
REFUNDS TO MEMBER STATES |
p.m. |
|
p.m. |
|
3 4 |
ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE |
p.m. |
|
p.m. |
|
3 5 |
RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM |
p.m. |
|
p.m. |
|
3 6 |
RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM |
p.m. |
|
p.m. |
|
|
Title 3 — Total |
125 750 000 |
1 528 833 290 |
1 654 583 290 |
CHAPTER 3 0 —
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
|
Title Chapter Article Item |
Heading |
Budget 2008 |
Amending budget No 4 |
New amount |
|
3 0 |
||||
|
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |
||||
|
3 0 0 |
Surplus available from the preceding financial year |
p.m. |
1 528 833 290 |
1 528 833 290 |
|
|
Article 3 0 0 — Subtotal |
p.m. |
1 528 833 290 |
1 528 833 290 |
|
3 0 1 |
Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters |
p.m. |
|
p.m. |
|
|
Article 3 0 1 — Subtotal |
p.m. |
|
p.m. |
|
3 0 2 |
Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions |
125 750 000 |
|
125 750 000 |
|
|
Article 3 0 2 — Subtotal |
125 750 000 |
|
125 750 000 |
|
|
Chapter 3 0 — Total |
125 750 000 |
1 528 833 290 |
1 654 583 290 |
3 0 0
Surplus available from the preceding financial year
|
Budget 2008 |
Amending budget No 4 |
New amount |
|
p.m. |
1 528 833 290 |
1 528 833 290 |
Remarks
Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.
The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 34 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.
After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget.
A deficit is entered in Article 27 02 01 of the statement of expenditure of Section III ‘Commission’.
Legal basis
Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1), as amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).
Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.
Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), as last amended by Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9), and in particular Article 15 thereof.
(1) AB No 1 to No 4/2008 included.
(2) The figures in this column correspond to those in the 2007 budget (OJ L 77, 16.3.2007, p. 1) plus Amending Budgets No 1 to No 7/2007.
(3) The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.
(4) AB No 1 to No 4/2008 included.
(5) The figures in this column correspond to those in the 2007 budget (OJ L 77, 16.3.2007, p. 1) plus Amending Budgets No 1 to No 7/2007.
(6) The own resources for the 2008 budget are determined on the basis of the budget forecasts adopted at the 139th meeting of the Advisory Committee on Own Resources on 16 May 2007.
(7) The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.
(8) The base to be used does not exceed 50 % of GNI.
(9) Calculation of rate: (79 015 677 374) / (125 892 472 000) = 0,62764418013811 %.
(10) Rounded percentages.
(11) The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for 2004, 2005 and 2006, as well as payments made to Bulgaria and Romania under 2006 appropriations. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.
(12) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.
(13) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).
(14) p.m. (own resources + other revenue = total revenue = total expenditure); (116 859 851 327 + 3 803 033 702 = 120 662 885 029 = 120 662 885 029).
(15) Total own resources as percentage of GNI: (116 859 851 327) / (12 589 247 200 000) = 0,93 %; own resources ceiling as percentage of GNI: 1,24 %.