ISSN 1977-0677

doi:10.3000/19770677.L_2012.221.eng

Official Journal

of the European Union

L 221

European flag  

English edition

Legislation

Volume 55
17 August 2012


Contents

 

I   Legislative acts

page

 

 

BUDGETS

 

 

2012/467/EU, Euratom

 

*

Definitive adoption of amending budget No 3 of the European Union for the financial year 2012

1

All amounts in this budget document are expressed in euro unless otherwise indicated.

Any revenue provided for in Article 18(1) of the Financial Regulation, entered in Titles 5 and 6 of the statement of revenue, may lead to additional appropriations being entered on the headings which bore the initial expenditure giving rise to the corresponding revenue.

Figures for outturn refer to all authorised appropriations, including budget appropriations, additional appropriations and earmarked revenue.

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.


I Legislative acts

BUDGETS

17.8.2012   

EN

Official Journal of the European Union

L 221/1


DEFINITIVE ADOPTION

of amending budget No 3 of the European Union for the financial year 2012

(2012/467/EU, Euratom)

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 Article 314(9) thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a 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 Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (2),

Having regard to the general budget of the European Union for the financial year 2012, as definitively adopted on 1 December 2011 (3),

Having regard to draft amending budget No 3 to the general budget 2012, which the Commission drew up on 16 April 2012,

Having regard to the position on draft amending budget No 3/2012, which the Council adopted on 11 June 2012,

Having regard to Rules 75b and 75e of the European Parliament's Rules of Procedure,

Having regard to the Parliament's approval of 5 July 2012 of the Council position,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and amending budget No 3 of the European Union for the financial year 2012 has been definitively adopted.

Done at Strasbourg, 5 July 2012.

The President

M. SCHULZ


(1)   OJ L 248, 16.9.2002, p. 1.

(2)   OJ C 139, 14.6.2006, p. 1.

(3)   OJ L 56, 29.2.2012


DEFINITIVE ADOPTION OF AMENDING BUDGET No 3 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2012

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget 5
B. General statement of revenue by budget heading 15
— Revenue 15
— Title 1: Own resources 16
— Title 3: Surpluses, balances and adjustments 19

 

A.   INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2012 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources

EXPENDITURE

Description

Budget 2012 (1)

Budget 2011 (2)

Change (%)

1.

Sustainable growth

55 318 662 427

53 629 039 384

+3,15

2.

Preservation and management of natural resources

57 034 220 262

55 945 938 309

+1,95

3.

Citizenship, freedom, security and justice

1 502 339 740

1 738 083 206

–13,56

4.

EU as a global player

6 955 083 523

7 242 528 574

–3,97

5.

Administration

8 277 736 996

8 171 544 289

+1,30

Total expenditure  (3)

129 088 042 948

126 727 133 762

+1,86


REVENUE

Description

Budget 2012 (4)

Budget 2011 (5)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 575 719 138

2 083 368 232

–24,37

Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0)

1 496 968 014

4 539 394 283

–67,02

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)

p.m.

p.m.

Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2)

p.m.

1 814 882 000

Total revenue for Titles 3 to 9

3 072 687 152

8 437 644 515

–63,58

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

19 294 600 000

16 667 000 000

+15,77

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

14 498 917 425

14 125 977 050

+2,64

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

92 221 838 371

87 496 512 197

+5,40

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6)

126 015 355 796

118 289 489 247

+6,53

Total revenue  (7)

129 088 042 948

126 727 133 762

+1,86


TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2007/436/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

1 697 259 000

3 858 487 000

50

1 929 243 500

1 697 259 000

 

Bulgaria

180 007 000

393 723 000

50

196 861 500

180 007 000

 

CzechRepublic

706 749 000

1 510 798 000

50

755 399 000

706 749 000

 

Denmark

993 674 000

2 543 328 000

50

1 271 664 000

993 674 000

 

Germany

11 362 785 000

27 032 865 000

50

13 516 432 500

11 362 785 000

 

Estonia

76 787 000

155 139 000

50

77 569 500

76 787 000

 

Ireland

646 891 000

1 288 774 000

50

644 387 000

644 387 000

Ireland

Greece

1 008 319 000

2 205 629 000

50

1 102 814 500

1 008 319 000

 

Spain

5 387 545 000

10 857 848 000

50

5 428 924 000

5 387 545 000

 

France

9 662 949 000

21 150 397 000

50

10 575 198 500

9 662 949 000

 

Italy

5 901 930 000

16 246 488 000

50

8 123 244 000

5 901 930 000

 

Cyprus

154 750 000

186 290 000

50

93 145 000

93 145 000

Cyprus

Latvia

65 052 000

195 565 000

50

97 782 500

65 052 000

 

Lithuania

126 059 000

313 038 000

50

156 519 000

126 059 000

 

Luxembourg

228 808 000

335 005 000

50

167 502 500

167 502 500

Luxembourg

Hungary

460 966 000

1 096 923 000

50

548 461 500

460 966 000

 

Malta

45 081 000

63 619 000

50

31 809 500

31 809 500

Malta

Netherlands

2 848 613 000

6 365 726 000

50

3 182 863 000

2 848 613 000

 

Austria

1 359 963 000

3 041 969 000

50

1 520 984 500

1 359 963 000

 

Poland

1 931 300 000

3 987 640 000

50

1 993 820 000

1 931 300 000

 

Portugal

833 911 000

1 632 634 000

50

816 317 000

816 317 000

Portugal

Romania

517 803 000

1 409 694 000

50

704 847 000

517 803 000

 

Slovenia

187 721 000

376 967 000

50

188 483 500

187 721 000

 

Slovakia

227 095 000

734 482 000

50

367 241 000

227 095 000

 

Finland

877 129 000

2 026 935 000

50

1 013 467 500

877 129 000

 

Sweden

1 736 383 000

4 116 381 000

50

2 058 190 500

1 736 383 000

 

United Kingdom

8 338 523 000

18 182 819 000

50

9 091 409 500

8 338 523 000

 

Total

57 564 052 000

131 309 163 000

 

65 654 581 500

57 407 772 000

 


TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom (Chapter 1 3)

Member State

1 % of capped VAT base

Uniform rate of VAT own resource (9) (in %)

VAT-based own resource at uniform rate

 

(1)

(2)

(3) = (1) × (2)

Belgium

1 697 259 000

0,300

509 177 700

Bulgaria

180 007 000

0,300

54 002 100

CzechRepublic

706 749 000

0,300

212 024 700

Denmark

993 674 000

0,300

298 102 200

Germany

11 362 785 000

0,150

1 704 417 750

Estonia

76 787 000

0,300

23 036 100

Ireland

644 387 000

0,300

193 316 100

Greece

1 008 319 000

0,300

302 495 700

Spain

5 387 545 000

0,300

1 616 263 500

France

9 662 949 000

0,300

2 898 884 700

Italy

5 901 930 000

0,300

1 770 579 000

Cyprus

93 145 000

0,300

27 943 500

Latvia

65 052 000

0,300

19 515 600

Lithuania

126 059 000

0,300

37 817 700

Luxembourg

167 502 500

0,300

50 250 750

Hungary

460 966 000

0,300

138 289 800

Malta

31 809 500

0,300

9 542 850

Netherlands

2 848 613 000

0,100

284 861 300

Austria

1 359 963 000

0,225

305 991 675

Poland

1 931 300 000

0,300

579 390 000

Portugal

816 317 000

0,300

244 895 100

Romania

517 803 000

0,300

155 340 900

Slovenia

187 721 000

0,300

56 316 300

Slovakia

227 095 000

0,300

68 128 500

Finland

877 129 000

0,300

263 138 700

Sweden

1 736 383 000

0,100

173 638 300

United Kingdom

8 338 523 000

0,300

2 501 556 900

Total

57 407 772 000

 

14 498 917 425


TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom (Chapter 1 4)

Member State

1 % of gross national income

Uniform rate of ‘additional base’‚ own resource

‘Additional base’ own resource at uniform rate

 

(1)

(2)

(3) = (1) × (2)

Belgium

3 858 487 000

 

2 709 915 716

Bulgaria

393 723 000

 

276 521 897

CzechRepublic

1 510 798 000

 

1 061 072 706

Denmark

2 543 328 000

 

1 786 245 365

Germany

27 032 865 000

 

18 985 883 773

Estonia

155 139 000

 

108 958 152

Ireland

1 288 774 000

 

905 139 480

Greece

2 205 629 000

 

1 549 070 579

Spain

10 857 848 000

 

7 625 748 885

France

21 150 397 000

 

14 854 473 588

Italy

16 246 488 000

 

11 410 330 827

Cyprus

186 290 000

 

130 836 309

Latvia

195 565 000

0,7023260 (10)

137 350 383

Lithuania

313 038 000

 

219 854 724

Luxembourg

335 005 000

 

235 282 719

Hungary

1 096 923 000

 

770 397 536

Malta

63 619 000

 

44 681 277

Netherlands

6 365 726 000

 

4 470 814 838

Austria

3 041 969 000

 

2 136 453 900

Poland

3 987 640 000

 

2 800 623 225

Portugal

1 632 634 000

 

1 146 641 296

Romania

1 409 694 000

 

990 064 739

Slovenia

376 967 000

 

264 753 723

Slovakia

734 482 000

 

515 845 800

Finland

2 026 935 000

 

1 423 569 138

Sweden

4 116 381 000

 

2 891 041 376

United Kingdom

18 182 819 000

 

12 770 266 420

Total

131 309 163 000

 

92 221 838 371


TABLE 4

Calculation of the gross reduction in GNI contribution for the Netherlands and Sweden and its financing, pursuant to Article 2(5) of Decision 2007/436/EC, Euratom (Chapter 1 6)

Member State

Gross reduction

Percentage share of GNI base

GNI key applied to the gross reduction

Financing of the reduction in favour of the Netherlands and Sweden

 

(1)

(2)

(3)

(4) = (1) + (3)

Belgium

 

2,94

24 892 630

24 892 630

Bulgaria

 

0,30

2 540 063

2 540 063

CzechRepublic

 

1,15

9 746 757

9 746 757

Denmark

 

1,94

16 408 018

16 408 018

Germany

 

20,59

174 399 734

174 399 734

Estonia

 

0,12

1 000 863

1 000 863

Ireland

 

0,98

8 314 392

8 314 392

Greece

 

1,68

14 229 388

14 229 388

Spain

 

8,27

70 048 284

70 048 284

France

 

16,11

136 449 600

136 449 600

Italy

 

12,37

104 812 538

104 812 538

Cyprus

 

0,14

1 201 831

1 201 831

Latvia

 

0,15

1 261 667

1 261 667

Lithuania

 

0,24

2 019 532

2 019 532

Luxembourg

 

0,26

2 161 250

2 161 250

Hungary

 

0,84

7 076 685

7 076 685

Malta

 

0,05

410 431

410 431

Netherlands

– 678 824 017

4,85

41 067 824

– 637 756 193

Austria

 

2,32

19 624 949

19 624 949

Poland

 

3,04

25 725 847

25 725 847

Portugal

 

1,24

10 532 769

10 532 769

Romania

 

1,07

9 094 495

9 094 495

Slovenia

 

0,29

2 431 964

2 431 964

Slovakia

 

0,56

4 738 435

4 738 435

Finland

 

1,54

13 076 562

13 076 562

Sweden

– 168 303 475

3,13

26 556 407

– 141 747 068

United Kingdom

 

13,85

117 304 577

117 304 577

Total

– 847 127 492

100,00

847 127 492

0

EU GDP price deflator, in EUR (spring 2011 economic forecast):

(a) 2004 EU25 = 107,3995 / (b) 2006 EU25 = 112,1888 / (c) 2006 EU27 = 112,5311 / (d) 2012 EU27 = 120,8724

Lump-sum for the Netherlands: in 2012 prices:

605 000 000  EUR × [(b/a) × (d/c)] = 678 824 017  EUR

Lump-sum for Sweden: in 2012 prices:

150 000 000  EUR × [(b/a) × (d/c)] = 168 303 475  EUR


TABLE 5

Correction of budgetary imbalances for the United Kingdom for the year 2011 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

Description

Coefficient (11) (%)

Amount

1.

United Kingdom's share (in %) of notional uncapped VAT base

15,0054

 

2.

United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure

7,6164

 

3.

(1) – (2)

7,3890

 

4.

Total allocated expenditure

 

114 982 094 901

5.

Enlargement related expenditure (12) = (5a + 5b)

 

29 243 025 286

5a.

Pre-accession expenditure

 

3 047 748 507

5b.

Expenditure related to Article 4(1)(g)

 

26 195 276 779

6.

Enlargement-adjusted total allocated expenditure = (4) – (5)

 

85 739 069 616

7.

United Kingdom's correction original amount = (3) × (6) × 0,66

 

4 181 273 373

8.

United Kingdom's advantage (13)

 

319 474 318

9.

Core United Kingdom's correction = (7) – (8)

 

3 861 799 055

10.

Windfall gains deriving from traditional own resources (14)

 

61 357 780

11.

Correction for the United Kingdom = (9) – (10)

 

3 800 441 275

According to Article 4(2) of Decision 2007/436/EC, Euratom, during the period 2007-2013 the additional contribution of the United Kingdom resulting from the reduction of allocated expenditure by the expenditure related to enlargement as referred to in point (g) of paragraph 1 of that Article shall not exceed EUR 10 500 000 000, measured in 2004 prices. The corresponding figures are set out in the table below.

2007-2012 UK corrections

Difference in original amount in reference to EUR 10,5 billion threshold

(ORD 2007 vs. ORD 2000), in EUR

Difference in current prices

Difference in constant 2004 prices

(A)

2007 UK correction

0

0

(B)

2008 UK correction

– 301 636 064

– 279 914 923

(C)

2009 UK correction

–1 350 053 160

–1 271 666 250

(D)

2010 UK correction

–2 083 537 505

–1 918 060 737

(E)

2011 UK correction

–2 594 262 405

–2 350 972 433

(F)

2012 UK correction

n/a

n/a

(G)

Sum of differences = (A) + (B) + (C) + (D) + (E) + (F)

–6 329 489 133

–5 820 614 343


TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 3 800 441 275 (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

2,94

3,41

5,32

 

1,43

4,84

183 957 133

Bulgaria

0,30

0,35

0,54

 

0,15

0,49

18 771 128

CzechRepublic

1,15

1,34

2,08

 

0,56

1,90

72 028 769

Denmark

1,94

2,25

3,50

 

0,94

3,19

121 255 644

Germany

20,59

23,90

0,00

–17,92

0,00

5,97

227 039 988

Estonia

0,12

0,14

0,21

 

0,06

0,19

7 396 403

Ireland

0,98

1,14

1,78

 

0,48

1,62

61 443 558

Greece

1,68

1,95

3,04

 

0,82

2,77

105 155 515

Spain

8,27

9,60

14,96

 

4,02

13,62

517 658 498

France

16,11

18,70

29,15

 

7,84

26,53

1 008 365 814

Italy

12,37

14,36

22,39

 

6,02

20,38

774 567 167

Cyprus

0,14

0,16

0,26

 

0,07

0,23

8 881 558

Latvia

0,15

0,17

0,27

 

0,07

0,25

9 323 752

Lithuania

0,24

0,28

0,43

 

0,12

0,39

14 924 392

Luxembourg

0,26

0,30

0,46

 

0,12

0,42

15 971 690

Hungary

0,84

0,97

1,51

 

0,41

1,38

52 296 874

Malta

0,05

0,06

0,09

 

0,02

0,08

3 033 098

Netherlands

4,85

5,63

0,00

–4,22

0,00

1,41

53 463 603

Austria

2,32

2,69

0,00

–2,02

0,00

0,67

25 548 480

Poland

3,04

3,52

5,49

 

1,48

5,00

190 114 628

Portugal

1,24

1,44

2,25

 

0,60

2,05

77 837 419

Romania

1,07

1,25

1,94

 

0,52

1,77

67 208 537

Slovenia

0,29

0,33

0,52

 

0,14

0,47

17 972 270

Slovakia

0,56

0,65

1,01

 

0,27

0,92

35 017 146

Finland

1,54

1,79

2,79

 

0,75

2,54

96 636 104

Sweden

3,13

3,64

0,00

–2,73

0,00

0,91

34 572 107

United Kingdom

13,85

0,00

0,00

 

0,00

0,00

0

Total

100,00

100,00

100,00

–26,89

26,89

100,00

3 800 441 275

The calculations are made to 15 decimal places.

TABLE 7

Summary of financing (15) 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 adjustments

Total own resources (16)

Net sugar sector levies (75 %)

Net customs duties (75 %)

Total net traditional own resources (75 %)

Collection costs (25 % of gross TOR) (p.m.)

VAT-based own resource

GNI-based own resource

Reduction in favour of Netherlands and Sweden

United Kingdom correction

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

6 600 000

1 754 400 000

1 761 000 000

587 000 000

509 177 700

2 709 915 716

24 892 630

183 957 133

3 427 943 179

3,21

5 188 943 179

Bulgaria

400 000

55 100 000

55 500 000

18 500 000

54 002 100

276 521 897

2 540 063

18 771 128

351 835 188

0,33

407 335 188

CzechRepublic

3 400 000

223 600 000

227 000 000

75 666 667

212 024 700

1 061 072 706

9 746 757

72 028 769

1 354 872 932

1,27

1 581 872 932

Denmark

3 400 000

341 500 000

344 900 000

114 966 667

298 102 200

1 786 245 365

16 408 018

121 255 644

2 222 011 227

2,08

2 566 911 227

Germany

26 300 000

4 012 600 000

4 038 900 000

1 346 299 996

1 704 417 750

18 985 883 773

174 399 734

227 039 988

21 091 741 245

19,76

25 130 641 245

Estonia

0

22 300 000

22 300 000

7 433 333

23 036 100

108 958 152

1 000 863

7 396 403

140 391 518

0,13

162 691 518

Ireland

0

198 300 000

198 300 000

66 100 000

193 316 100

905 139 480

8 314 392

61 443 558

1 168 213 530

1,09

1 366 513 530

Greece

1 400 000

208 300 000

209 700 000

69 900 000

302 495 700

1 549 070 579

14 229 388

105 155 515

1 970 951 182

1,85

2 180 651 182

Spain

4 700 000

1 358 000 000

1 362 700 000

454 233 334

1 616 263 500

7 625 748 885

70 048 284

517 658 498

9 829 719 167

9,21

11 192 419 167

France

30 900 000

1 710 700 000

1 741 600 000

580 533 333

2 898 884 700

14 854 473 588

136 449 600

1 008 365 814

18 898 173 702

17,71

20 639 773 702

Italy

4 700 000

2 193 200 000

2 197 900 000

732 633 334

1 770 579 000

11 410 330 827

104 812 538

774 567 167

14 060 289 532

13,17

16 258 189 532

Cyprus

0

29 600 000

29 600 000

9 866 667

27 943 500

130 836 309

1 201 831

8 881 558

168 863 198

0,16

198 463 198

Latvia

0

21 400 000

21 400 000

7 133 333

19 515 600

137 350 383

1 261 667

9 323 752

167 451 402

0,16

188 851 402

Lithuania

800 000

44 900 000

45 700 000

15 233 334

37 817 700

219 854 724

2 019 532

14 924 392

274 616 348

0,26

320 316 348

Luxembourg

0

16 900 000

16 900 000

5 633 333

50 250 750

235 282 719

2 161 250

15 971 690

303 666 409

0,28

320 566 409

Hungary

2 000 000

118 800 000

120 800 000

40 266 667

138 289 800

770 397 536

7 076 685

52 296 874

968 060 895

0,91

1 088 860 895

Malta

0

12 400 000

12 400 000

4 133 333

9 542 850

44 681 277

410 431

3 033 098

57 667 656

0,05

70 067 656

Netherlands

7 300 000

2 107 700 000

2 115 000 000

705 000 000

284 861 300

4 470 814 838

– 637 756 193

53 463 603

4 171 383 548

3,91

6 286 383 548

Austria

3 200 000

180 700 000

183 900 000

61 300 000

305 991 675

2 136 453 900

19 624 949

25 548 480

2 487 619 004

2,33

2 671 519 004

Poland

12 800 000

406 800 000

419 600 000

139 866 667

579 390 000

2 800 623 225

25 725 847

190 114 628

3 595 853 700

3,37

4 015 453 700

Portugal

200 000

149 300 000

149 500 000

49 833 334

244 895 100

1 146 641 296

10 532 769

77 837 419

1 479 906 584

1,39

1 629 406 584

Romania

1 000 000

120 900 000

121 900 000

40 633 333

155 340 900

990 064 739

9 094 495

67 208 537

1 221 708 671

1,14

1 343 608 671

Slovenia

0

76 600 000

76 600 000

25 533 333

56 316 300

264 753 723

2 431 964

17 972 270

341 474 257

0,32

418 074 257

Slovakia

1 400 000

122 000 000

123 400 000

41 133 334

68 128 500

515 845 800

4 738 435

35 017 146

623 729 881

0,58

747 129 881

Finland

800 000

165 600 000

166 400 000

55 466 667

263 138 700

1 423 569 138

13 076 562

96 636 104

1 796 420 504

1,68

1 962 820 504

Sweden

2 600 000

527 200 000

529 800 000

176 600 000

173 638 300

2 891 041 376

– 141 747 068

34 572 107

2 957 504 715

2,77

3 487 304 715

United Kingdom

9 500 000

2 992 400 000

3 001 900 000

1 000 633 334

2 501 556 900

12 770 266 420

117 304 577

–3 800 441 275

11 588 686 622

10,86

14 590 586 622

Total

123 400 000

19 171 200 000

19 294 600 000

6 431 533 333

14 498 917 425

92 221 838 371

0

0

106 720 755 796

100,00

126 015 355 796

B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

Title

Heading

Budget 2012

Amending budget No. 3/2012

New amount

1

OWN RESOURCES

127 512 323 810

–1 496 968 014

126 015 355 796

3

SURPLUSES, BALANCES AND ADJUSTMENTS

p.m.

1 496 968 014

1 496 968 014

4

REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES

1 312 344 852

 

1 312 344 852

5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

59 790 286

 

59 790 286

6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES

50 000 000

 

50 000 000

7

INTEREST ON LATE PAYMENTS AND FINES

123 000 000

 

123 000 000

8

BORROWING AND LENDING OPERATIONS

384 000

 

384 000

9

MISCELLANEOUS REVENUE

30 200 000

 

30 200 000

 

Total

129 088 042 948

 

129 088 042 948

TITLE 1

OWN RESOURCES

Title

Chapter

Heading

Budget 2012

Amending budget No. 3/2012

New amount

1 1

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM)

123 400 000

 

123 400 000

1 2

CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM

19 171 200 000

 

19 171 200 000

1 3

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM

14 498 917 425

 

14 498 917 425

1 4

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM

93 718 806 385

–1 496 968 014

92 221 838 371

1 5

CORRECTION OF BUDGETARY IMBALANCES

0

 

0

1 6

GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

0

 

0

 

Title 1 — Total

127 512 323 810

–1 496 968 014

126 015 355 796

CHAPTER 1 4 —   OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM

Title

Chapter

Article

Item

Heading

Budget 2012

Amending budget No. 3/2012

New amount

1 4

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM

 

 

 

1 4 0

Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

93 718 806 385

–1 496 968 014

92 221 838 371

 

Chapter 1 4 — Total

93 718 806 385

–1 496 968 014

92 221 838 371

1 4 0
Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

Budget 2012

Amending budget No. 3/2012

New amount

93 718 806 385

–1 496 968 014

92 221 838 371

Remarks

The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-based resource ensures that the general budget of the European Union is always balanced ex ante.

The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (VAT-based payments, 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' gross national income for this financial year is 0,7023 %.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(c) thereof.

Member State

Budget 2012

Amending budget No. 3/2012

New amount

Belgium

2 753 903 748

–43 988 032

2 709 915 716

Bulgaria

281 010 470

–4 488 573

276 521 897

CzechRepublic

1 078 296 305

–17 223 598

1 061 072 706

Denmark

1 815 240 147

–28 994 783

1 786 245 365

Germany

19 294 067 399

– 308 183 629

18 985 883 773

Estonia

110 726 788

–1 768 636

108 958 152

Ireland

919 831 931

–14 692 451

905 139 480

Greece

1 574 215 481

–25 144 902

1 549 070 579

Spain

7 749 531 954

– 123 783 068

7 625 748 885

France

15 095 595 129

– 241 121 542

14 854 473 588

Italy

11 595 546 179

– 185 215 352

11 410 330 827

Cyprus

132 960 077

–2 123 767

130 836 309

Latvia

139 579 889

–2 229 506

137 350 383

Lithuania

223 423 461

–3 568 737

219 854 724

Luxembourg

239 101 888

–3 819 168

235 282 719

Hungary

782 902 822

–12 505 286

770 397 536

Malta

45 406 555

– 725 278

44 681 277

Netherlands

4 543 386 226

–72 571 388

4 470 814 838

Austria

2 171 133 356

–34 679 455

2 136 453 900

Poland

2 846 083 644

–45 460 419

2 800 623 225

Portugal

1 165 253 865

–18 612 569

1 146 641 296

Romania

1 006 135 718

–16 070 979

990 064 739

Slovenia

269 051 272

–4 297 549

264 753 723

Slovakia

524 219 139

–8 373 338

515 845 800

Finland

1 446 676 869

–23 107 732

1 423 569 138

Sweden

2 937 969 485

–46 928 109

2 891 041 376

United Kingdom

12 977 556 588

– 207 290 168

12 770 266 420

Article 1 4 0 — Total

93 718 806 385

–1 496 968 014

92 221 838 371

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title

Chapter

Heading

Budget 2012

Amending budget No. 3/2012

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

p.m.

1 496 968 014

1 496 968 014

3 1

BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) 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(6), (7) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000

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

p.m.

1 496 968 014

1 496 968 014

CHAPTER 3 0 —   SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Title

Chapter

Article

Item

Heading

Budget 2012

Amending budget No. 3/2012

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

 

 

 

3 0 0

Surplus available from the preceding financial year

p.m.

1 496 968 014

1 496 968 014

3 0 2

Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions

p.m.

 

p.m.

 

Chapter 3 0 — Total

p.m.

1 496 968 014

1 496 968 014

3 0 0
Surplus available from the preceding financial year

Budget 2012

Amending budget No. 3/2012

New amount

p.m.

1 496 968 014

1 496 968 014

Remarks

According to Article 15 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.

The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 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 that must be presented by the Commission within 15 days following the submission of the provisional accounts.

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 2007/436/EC, Euratom on the system of the European Communities' own resources (OJ L 130, 31.5.2000, p. 1).

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), and in particular Article 15 thereof.

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 7 thereof.


(1)  The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budgets No 1/2012 to No 3/2012.

(2)  The figures in this column correspond to those in the 2011 budget (OJ L 68, 15.3.2011, p. 1) plus Amending Budget No 1/2011 to Amending Budget No 7/2011.

(3)  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’.

(4)  The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budgets No 1/2012 to No 3/2012.

(5)  The figures in this column correspond to those in the 2011 budget (OJ L 68, 15.3.2011, p. 1) plus Amending Budget No 1/2011 to Amending Budget No 7/2011.

(6)  The own resources for the 2012 budget are determined on the basis of the budget forecasts adopted at the 151st meeting of the Advisory Committee on Own Resources on 17 May 2011.

(7)  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’.

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

(9)  For the period 2007-2013 only, the rate of call of the VAT resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

(10)  Calculation of rate: (92 221 838 371) / (131 309 163 000) = 0,702325993586601.

(11)  Rounded percentages.

(12)  The amount of enlargement-related expenditure corresponds to: (i) payments made to the ten new Member States (which joined the Union on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2010, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the Union GDP deflator for years 2007-2010 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(13)  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.

(14)  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).

(15)  p.m. (own resources + other revenue = total revenue = total expenditure); 126 015 355 796 + 3 072 687 152 = 129 088 042 948 = 129 088 042 948).

(16)  Total own resources as percentage of GNI: (126 015 355 796) / (13 130 916 300 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,23 %.