ISSN 1977-0677
doi:10.3000/19770677.L_2012.221.eng
Official Journal
of the European Union
L 221
English edition
Legislation
Volume 55
17 August 2012
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ISSN 1977-0677 doi:10.3000/19770677.L_2012.221.eng |
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Official Journal of the European Union |
L 221 |
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English edition |
Legislation |
Volume 55 |
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Contents |
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I Legislative acts |
page |
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BUDGETS |
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2012/467/EU, Euratom |
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* |
Definitive adoption of amending budget No 3 of the European Union for the financial year 2012 |
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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. |
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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
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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.
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
B. General statement of revenue by budget heading
— Revenue
— 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 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 (%) |
||
|
55 318 662 427 |
53 629 039 384 |
+3,15 |
||
|
57 034 220 262 |
55 945 938 309 |
+1,95 |
||
|
1 502 339 740 |
1 738 083 206 |
–13,56 |
||
|
6 955 083 523 |
7 242 528 574 |
–3,97 |
||
|
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 |
||
|
15,0054 |
|
||
|
7,6164 |
|
||
|
7,3890 |
|
||
|
|
114 982 094 901 |
||
|
|
29 243 025 286 |
||
|
|
3 047 748 507 |
||
|
|
26 195 276 779 |
||
|
|
85 739 069 616 |
||
|
|
4 181 273 373 |
||
|
|
319 474 318 |
||
|
|
3 861 799 055 |
||
|
|
61 357 780 |
||
|
|
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 |
||
|
0 |
0 |
||
|
– 301 636 064 |
– 279 914 923 |
||
|
–1 350 053 160 |
–1 271 666 250 |
||
|
–2 083 537 505 |
–1 918 060 737 |
||
|
–2 594 262 405 |
–2 350 972 433 |
||
|
n/a |
n/a |
||
|
–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 %.