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Document 32015B1767
Definitive adoption (EU, Euratom) 2015/1767 of Amending budget No 3 of the European Union for the financial year 2015
Definitive adoption (EU, Euratom) 2015/1767 of Amending budget No 3 of the European Union for the financial year 2015
Definitive adoption (EU, Euratom) 2015/1767 of Amending budget No 3 of the European Union for the financial year 2015
IO L 261, 7.10.2015, p. 42–59
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
No longer in force, Date of end of validity: 31/12/2015
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|
7.10.2015 |
EN |
Official Journal of the European Union |
L 261/42 |
DEFINITIVE ADOPTION (EU, Euratom) 2015/1767
of Amending budget No 3 of the European Union for the financial year 2015
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 Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (1),
having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 (2),
having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management (3),
having regard to the general budget of the European Union for the financial year 2015, as definitively adopted on 17 December 2014 (4),
having regard to Draft amending budget No 3 of the European Union for the financial year 2015, which the Commission adopted on 15 April 2015,
having regard to the position on Draft amending budget No 3/2015, which the Council adopted on 19 June 2015 and forwarded to Parliament on the same day,
having regard to Parliament’s approval of 7 July 2015 of the Council position,
having regard to Rules 88 and 91 of Parliament’s Rules of Procedure,
DECLARES:
Sole Article
The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 3 of the European Union for the financial year 2015 has been definitively adopted.
Done at Strasbourg, 7 July 2015.
The President
M. SCHULZ
(1) OJ L 298, 26.10.2012, p. 1.
(2) OJ L 347, 20.12.2013, p. 884.
AMENDING BUDGET No 3 FOR THE FINANCIAL YEAR 2015
CONTENTS
GENERAL STATEMENT OF REVENUE
| A. Introduction and financing of the general budget | 44 |
| B. General statement of revenue by budget heading | 52 |
|
— Title 1: |
Own Resources | 53 |
|
— Title 3: |
Surpluses, Balances And Adjustments | 57 |
A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET
FINANCING OF THE GENERAL BUDGET
Appropriations to be covered during the financial year 2015 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 2015 (1) |
Budget 2014 (2) |
Change (%) |
||
|
66 922 960 910 |
65 300 076 773 |
+2,49 |
||
|
55 998 594 804 |
56 443 752 595 |
–0,79 |
||
|
1 859 513 795 |
1 665 510 850 |
+11,65 |
||
|
7 422 489 907 |
6 840 903 616 |
+8,50 |
||
|
8 658 756 179 |
8 405 389 881 |
+3,01 |
||
|
p.m. |
28 600 000 |
— |
||
|
Special instruments |
351 724 968 |
350 000 000 |
+0,49 |
||
|
Total expenditure (3) |
141 214 040 563 |
139 034 233 715 |
+1,57 |
REVENUE
|
Description |
Budget 2015 (4) |
Budget 2014 (5) |
Change (%) |
|
Miscellaneous revenue (Titles 4 to 9) |
1 575 497 557 |
5 545 428 277 |
–71,59 |
|
Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) |
1 434 557 708 |
1 005 406 925 |
+42,68 |
|
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. |
4 095 463 000 |
— |
|
Total revenue for Titles 3 to 9 |
3 010 055 265 |
10 646 298 202 |
–71,73 |
|
Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) |
16 825 900 000 |
16 084 600 000 |
+4,61 |
|
VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) |
18 264 479 250 |
17 689 735 350 |
+3,25 |
|
Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) |
103 113 606 048 |
94 613 600 163 |
+8,98 |
|
Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) |
138 203 985 298 |
128 387 935 513 |
+7,65 |
|
Total revenue (7) |
141 214 040 563 |
139 034 233 715 |
+1,57 |
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 |
1 720 407 000 |
4 052 264 000 |
50 |
2 026 132 000 |
1 720 407 000 |
|
|
Bulgaria |
201 270 000 |
414 927 000 |
50 |
207 463 500 |
201 270 000 |
|
|
Czech Republic |
618 215 000 |
1 405 091 000 |
50 |
702 545 500 |
618 215 000 |
|
|
Denmark |
1 045 978 000 |
2 742 029 000 |
50 |
1 371 014 500 |
1 045 978 000 |
|
|
Germany |
12 873 205 000 |
30 055 584 000 |
50 |
15 027 792 000 |
12 873 205 000 |
|
|
Estonia |
92 227 000 |
198 736 000 |
50 |
99 368 000 |
92 227 000 |
|
|
Ireland |
660 326 000 |
1 491 005 000 |
50 |
745 502 500 |
660 326 000 |
|
|
Greece |
717 672 000 |
1 845 174 000 |
50 |
922 587 000 |
717 672 000 |
|
|
Spain |
4 867 873 000 |
10 536 508 000 |
50 |
5 268 254 000 |
4 867 873 000 |
|
|
France |
9 943 171 000 |
22 043 072 000 |
50 |
11 021 536 000 |
9 943 171 000 |
|
|
Croatia |
268 216 000 |
430 366 000 |
50 |
215 183 000 |
215 183 000 |
Croatia |
|
Italy |
6 158 442 000 |
16 160 696 000 |
50 |
8 080 348 000 |
6 158 442 000 |
|
|
Cyprus |
107 472 000 |
158 300 000 |
50 |
79 150 000 |
79 150 000 |
Cyprus |
|
Latvia |
94 889 000 |
262 878 000 |
50 |
131 439 000 |
94 889 000 |
|
|
Lithuania |
146 760 000 |
372 032 000 |
50 |
186 016 000 |
146 760 000 |
|
|
Luxembourg |
267 324 000 |
333 256 000 |
50 |
166 628 000 |
166 628 000 |
Luxembourg |
|
Hungary |
403 363 000 |
993 883 000 |
50 |
496 941 500 |
403 363 000 |
|
|
Malta |
53 058 000 |
73 886 000 |
50 |
36 943 000 |
36 943 000 |
Malta |
|
Netherlands |
2 797 149 000 |
6 403 499 000 |
50 |
3 201 749 500 |
2 797 149 000 |
|
|
Austria |
1 543 536 000 |
3 334 038 000 |
50 |
1 667 019 000 |
1 543 536 000 |
|
|
Poland |
1 818 157 000 |
4 097 085 000 |
50 |
2 048 542 500 |
1 818 157 000 |
|
|
Portugal |
775 256 000 |
1 690 835 000 |
50 |
845 417 500 |
775 256 000 |
|
|
Romania |
563 787 000 |
1 537 681 000 |
50 |
768 840 500 |
563 787 000 |
|
|
Slovenia |
179 922 000 |
357 193 000 |
50 |
178 596 500 |
178 596 500 |
Slovenia |
|
Slovakia |
238 229 000 |
756 777 000 |
50 |
378 388 500 |
238 229 000 |
|
|
Finland |
946 116 000 |
2 037 361 000 |
50 |
1 018 680 500 |
946 116 000 |
|
|
Sweden |
1 940 367 000 |
4 508 252 000 |
50 |
2 254 126 000 |
1 940 367 000 |
|
|
United Kingdom |
10 038 702 000 |
21 460 858 000 |
50 |
10 730 429 000 |
10 038 702 000 |
|
|
Total |
61 081 089 000 |
139 753 266 000 |
|
69 876 633 000 |
60 881 597 500 |
|
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 (in %) |
VAT-based own resource at uniform rate |
|
|
(1) |
(2) |
(3) = (1) × (2) |
|
Belgium |
1 720 407 000 |
0,300 |
516 122 100 |
|
Bulgaria |
201 270 000 |
0,300 |
60 381 000 |
|
Czech Republic |
618 215 000 |
0,300 |
185 464 500 |
|
Denmark |
1 045 978 000 |
0,300 |
313 793 400 |
|
Germany |
12 873 205 000 |
0,300 |
3 861 961 500 |
|
Estonia |
92 227 000 |
0,300 |
27 668 100 |
|
Ireland |
660 326 000 |
0,300 |
198 097 800 |
|
Greece |
717 672 000 |
0,300 |
215 301 600 |
|
Spain |
4 867 873 000 |
0,300 |
1 460 361 900 |
|
France |
9 943 171 000 |
0,300 |
2 982 951 300 |
|
Croatia |
215 183 000 |
0,300 |
64 554 900 |
|
Italy |
6 158 442 000 |
0,300 |
1 847 532 600 |
|
Cyprus |
79 150 000 |
0,300 |
23 745 000 |
|
Latvia |
94 889 000 |
0,300 |
28 466 700 |
|
Lithuania |
146 760 000 |
0,300 |
44 028 000 |
|
Luxembourg |
166 628 000 |
0,300 |
49 988 400 |
|
Hungary |
403 363 000 |
0,300 |
121 008 900 |
|
Malta |
36 943 000 |
0,300 |
11 082 900 |
|
Netherlands |
2 797 149 000 |
0,300 |
839 144 700 |
|
Austria |
1 543 536 000 |
0,300 |
463 060 800 |
|
Poland |
1 818 157 000 |
0,300 |
545 447 100 |
|
Portugal |
775 256 000 |
0,300 |
232 576 800 |
|
Romania |
563 787 000 |
0,300 |
169 136 100 |
|
Slovenia |
178 596 500 |
0,300 |
53 578 950 |
|
Slovakia |
238 229 000 |
0,300 |
71 468 700 |
|
Finland |
946 116 000 |
0,300 |
283 834 800 |
|
Sweden |
1 940 367 000 |
0,300 |
582 110 100 |
|
United Kingdom |
10 038 702 000 |
0,300 |
3 011 610 600 |
|
Total |
60 881 597 500 |
|
18 264 479 250 |
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 |
4 052 264 000 |
|
2 989 866 109 |
|
Bulgaria |
414 927 000 |
|
306 143 967 |
|
Czech Republic |
1 405 091 000 |
|
1 036 712 801 |
|
Denmark |
2 742 029 000 |
|
2 023 140 540 |
|
Germany |
30 055 584 000 |
|
22 175 794 075 |
|
Estonia |
198 736 000 |
|
146 632 606 |
|
Ireland |
1 491 005 000 |
|
1 100 102 392 |
|
Greece |
1 845 174 000 |
|
1 361 417 521 |
|
Spain |
10 536 508 000 |
|
7 774 110 517 |
|
France |
22 043 072 000 |
|
16 263 953 662 |
|
Croatia |
430 366 000 |
|
317 535 264 |
|
Italy |
16 160 696 000 |
|
11 923 783 168 |
|
Cyprus |
158 300 000 |
|
116 797 870 |
|
Latvia |
262 878 000 |
0,7378261 (9) |
193 958 247 |
|
Lithuania |
372 032 000 |
|
274 494 917 |
|
Luxembourg |
333 256 000 |
|
245 884 972 |
|
Hungary |
993 883 000 |
|
733 312 809 |
|
Malta |
73 886 000 |
|
54 515 019 |
|
Netherlands |
6 403 499 000 |
|
4 724 668 640 |
|
Austria |
3 334 038 000 |
|
2 459 940 227 |
|
Poland |
4 097 085 000 |
|
3 022 936 213 |
|
Portugal |
1 690 835 000 |
|
1 247 542 180 |
|
Romania |
1 537 681 000 |
|
1 134 541 162 |
|
Slovenia |
357 193 000 |
|
263 546 315 |
|
Slovakia |
756 777 000 |
|
558 369 816 |
|
Finland |
2 037 361 000 |
|
1 503 218 104 |
|
Sweden |
4 508 252 000 |
|
3 326 305 953 |
|
United Kingdom |
21 460 858 000 |
|
15 834 380 982 |
|
Total |
139 753 266 000 |
|
103 113 606 048 |
TABLE 4
Correction of budgetary imbalances for the United Kingdom for the year 2014 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)
|
Description |
Coefficient (10) (%) |
Amount |
||
|
16,2167 |
|
||
|
5,9238 |
|
||
|
10,2929 |
|
||
|
|
126 118 882 798 |
||
|
|
29 283 982 122 |
||
|
|
96 834 900 676 |
||
|
|
6 578 286 401 |
||
|
|
1 119 838 248 |
||
|
|
5 458 448 153 |
||
|
|
25 084 566 |
||
|
|
5 433 363 587 |
TABLE 5
Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 433 363 587 (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 |
2,90 |
3,43 |
5,48 |
|
1,54 |
4,96 |
269 708 378 |
|
Bulgaria |
0,30 |
0,35 |
0,56 |
|
0,16 |
0,51 |
27 616 485 |
|
Czech Republic |
1,01 |
1,19 |
1,90 |
|
0,53 |
1,72 |
93 519 281 |
|
Denmark |
1,96 |
2,32 |
3,71 |
|
1,04 |
3,36 |
182 502 472 |
|
Germany |
21,51 |
25,41 |
0,00 |
–19,06 |
0,00 |
6,35 |
345 125 522 |
|
Estonia |
0,14 |
0,17 |
0,27 |
|
0,08 |
0,24 |
13 227 362 |
|
Ireland |
1,07 |
1,26 |
2,02 |
|
0,57 |
1,83 |
99 237 498 |
|
Greece |
1,32 |
1,56 |
2,49 |
|
0,70 |
2,26 |
122 810 085 |
|
Spain |
7,54 |
8,91 |
14,24 |
|
4,00 |
12,91 |
701 283 156 |
|
France |
15,77 |
18,63 |
29,79 |
|
8,37 |
27,00 |
1 467 130 770 |
|
Croatia |
0,31 |
0,36 |
0,58 |
|
0,16 |
0,53 |
28 644 066 |
|
Italy |
11,56 |
13,66 |
21,84 |
|
6,13 |
19,80 |
1 075 614 795 |
|
Cyprus |
0,11 |
0,13 |
0,21 |
|
0,06 |
0,19 |
10 536 045 |
|
Latvia |
0,19 |
0,22 |
0,36 |
|
0,10 |
0,32 |
17 496 491 |
|
Lithuania |
0,27 |
0,31 |
0,50 |
|
0,14 |
0,46 |
24 761 503 |
|
Luxembourg |
0,24 |
0,28 |
0,45 |
|
0,13 |
0,41 |
22 180 671 |
|
Hungary |
0,71 |
0,84 |
1,34 |
|
0,38 |
1,22 |
66 150 323 |
|
Malta |
0,05 |
0,06 |
0,10 |
|
0,03 |
0,09 |
4 917 664 |
|
Netherlands |
4,58 |
5,41 |
0,00 |
–4,06 |
0,00 |
1,35 |
73 530 793 |
|
Austria |
2,39 |
2,82 |
0,00 |
–2,11 |
0,00 |
0,70 |
38 284 453 |
|
Poland |
2,93 |
3,46 |
5,54 |
|
1,56 |
5,02 |
272 691 550 |
|
Portugal |
1,21 |
1,43 |
2,29 |
|
0,64 |
2,07 |
112 537 674 |
|
Romania |
1,10 |
1,30 |
2,08 |
|
0,58 |
1,88 |
102 344 134 |
|
Slovenia |
0,26 |
0,30 |
0,48 |
|
0,14 |
0,44 |
23 773 857 |
|
Slovakia |
0,54 |
0,64 |
1,02 |
|
0,29 |
0,93 |
50 369 151 |
|
Finland |
1,46 |
1,72 |
2,75 |
|
0,77 |
2,50 |
135 601 563 |
|
Sweden |
3,23 |
3,81 |
0,00 |
–2,86 |
0,00 |
0,95 |
51 767 845 |
|
United Kingdom |
15,36 |
0,00 |
0,00 |
|
0,00 |
0,00 |
0 |
|
Total |
100,00 |
100,00 |
100,00 |
–28,09 |
28,09 |
100,00 |
5 433 363 587 |
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 adjustments |
Total own resources (15) |
|||||||
|
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 |
United Kingdom correction |
Total ‘national contributions’ |
Share in total ‘national contributions’ (%) |
||
|
|
(1) |
(2) |
(3) = (1) + (2) |
(4) |
(5) |
(6) |
(7) |
(8) = (5) + (6) + (7) |
(9) |
(10) = (3) + (8) |
|
Belgium |
6 600 000 |
1 502 800 000 |
1 509 400 000 |
503 133 333 |
516 122 100 |
2 989 866 109 |
269 708 378 |
3 775 696 587 |
3,11 |
5 285 096 587 |
|
Bulgaria |
400 000 |
62 900 000 |
63 300 000 |
21 100 000 |
60 381 000 |
306 143 967 |
27 616 485 |
394 141 452 |
0,32 |
457 441 452 |
|
Czech Republic |
3 400 000 |
176 200 000 |
179 600 000 |
59 866 667 |
185 464 500 |
1 036 712 801 |
93 519 281 |
1 315 696 582 |
1,08 |
1 495 296 582 |
|
Denmark |
3 400 000 |
325 000 000 |
328 400 000 |
109 466 667 |
313 793 400 |
2 023 140 540 |
182 502 472 |
2 519 436 412 |
2,08 |
2 847 836 412 |
|
Germany |
26 300 000 |
3 525 500 000 |
3 551 800 000 |
1 183 933 329 |
3 861 961 500 |
22 175 794 075 |
345 125 522 |
26 382 881 097 |
21,74 |
29 934 681 097 |
|
Estonia |
0 |
24 500 000 |
24 500 000 |
8 166 667 |
27 668 100 |
146 632 606 |
13 227 362 |
187 528 068 |
0,15 |
212 028 068 |
|
Ireland |
0 |
237 400 000 |
237 400 000 |
79 133 333 |
198 097 800 |
1 100 102 392 |
99 237 498 |
1 397 437 690 |
1,15 |
1 634 837 690 |
|
Greece |
1 400 000 |
111 800 000 |
113 200 000 |
37 733 334 |
215 301 600 |
1 361 417 521 |
122 810 085 |
1 699 529 206 |
1,40 |
1 812 729 206 |
|
Spain |
4 700 000 |
1 099 500 000 |
1 104 200 000 |
368 066 667 |
1 460 361 900 |
7 774 110 517 |
701 283 156 |
9 935 755 573 |
8,19 |
11 039 955 573 |
|
France |
30 900 000 |
1 488 500 000 |
1 519 400 000 |
506 466 667 |
2 982 951 300 |
16 263 953 662 |
1 467 130 770 |
20 714 035 732 |
17,07 |
22 233 435 732 |
|
Croatia |
1 700 000 |
36 100 000 |
37 800 000 |
12 600 000 |
64 554 900 |
317 535 264 |
28 644 066 |
410 734 230 |
0,34 |
448 534 230 |
|
Italy |
4 700 000 |
1 481 900 000 |
1 486 600 000 |
495 533 334 |
1 847 532 600 |
11 923 783 168 |
1 075 614 795 |
14 846 930 563 |
12,23 |
16 333 530 563 |
|
Cyprus |
0 |
15 100 000 |
15 100 000 |
5 033 333 |
23 745 000 |
116 797 870 |
10 536 045 |
151 078 915 |
0,12 |
166 178 915 |
|
Latvia |
0 |
23 500 000 |
23 500 000 |
7 833 333 |
28 466 700 |
193 958 247 |
17 496 491 |
239 921 438 |
0,20 |
263 421 438 |
|
Lithuania |
800 000 |
57 600 000 |
58 400 000 |
19 466 667 |
44 028 000 |
274 494 917 |
24 761 503 |
343 284 420 |
0,28 |
401 684 420 |
|
Luxembourg |
0 |
12 300 000 |
12 300 000 |
4 100 000 |
49 988 400 |
245 884 972 |
22 180 671 |
318 054 043 |
0,26 |
330 354 043 |
|
Hungary |
2 100 000 |
89 300 000 |
91 400 000 |
30 466 667 |
121 008 900 |
733 312 809 |
66 150 323 |
920 472 032 |
0,76 |
1 011 872 032 |
|
Malta |
0 |
9 200 000 |
9 200 000 |
3 066 667 |
11 082 900 |
54 515 019 |
4 917 664 |
70 515 583 |
0,06 |
79 715 583 |
|
Netherlands |
7 200 000 |
2 054 200 000 |
2 061 400 000 |
687 133 333 |
839 144 700 |
4 724 668 640 |
73 530 793 |
5 637 344 133 |
4,64 |
7 698 744 133 |
|
Austria |
3 200 000 |
180 600 000 |
183 800 000 |
61 266 667 |
463 060 800 |
2 459 940 227 |
38 284 453 |
2 961 285 480 |
2,44 |
3 145 085 480 |
|
Poland |
12 800 000 |
398 300 000 |
411 100 000 |
137 033 334 |
545 447 100 |
3 022 936 213 |
272 691 550 |
3 841 074 863 |
3,16 |
4 252 174 863 |
|
Portugal |
100 000 |
131 700 000 |
131 800 000 |
43 933 333 |
232 576 800 |
1 247 542 180 |
112 537 674 |
1 592 656 654 |
1,31 |
1 724 456 654 |
|
Romania |
900 000 |
111 100 000 |
112 000 000 |
37 333 333 |
169 136 100 |
1 134 541 162 |
102 344 134 |
1 406 021 396 |
1,16 |
1 518 021 396 |
|
Slovenia |
0 |
62 600 000 |
62 600 000 |
20 866 667 |
53 578 950 |
263 546 315 |
23 773 857 |
340 899 122 |
0,28 |
403 499 122 |
|
Slovakia |
1 300 000 |
96 900 000 |
98 200 000 |
32 733 333 |
71 468 700 |
558 369 816 |
50 369 151 |
680 207 667 |
0,56 |
778 407 667 |
|
Finland |
700 000 |
124 300 000 |
125 000 000 |
41 666 667 |
283 834 800 |
1 503 218 104 |
135 601 563 |
1 922 654 467 |
1,58 |
2 047 654 467 |
|
Sweden |
2 600 000 |
478 700 000 |
481 300 000 |
160 433 334 |
582 110 100 |
3 326 305 953 |
51 767 845 |
3 960 183 898 |
3,26 |
4 441 483 898 |
|
United Kingdom |
9 500 000 |
2 783 700 000 |
2 793 200 000 |
931 066 667 |
3 011 610 600 |
15 834 380 982 |
–5 433 363 587 |
13 412 627 995 |
11,05 |
16 205 827 995 |
|
Total |
124 700 000 |
16 701 200 000 |
16 825 900 000 |
5 608 633 333 |
18 264 479 250 |
103 113 606 048 |
0 |
121 378 085 298 |
100,00 |
138 203 985 298 |
B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING
|
Title |
Heading |
Budget 2015 |
Amending budget No 3/2015 |
New amount |
|
1 |
OWN RESOURCES |
139 638 543 006 |
–1 434 557 708 |
138 203 985 298 |
|
3 |
SURPLUSES, BALANCES AND ADJUSTMENTS |
p.m. |
1 434 557 708 |
1 434 557 708 |
|
4 |
REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES |
1 300 952 883 |
|
1 300 952 883 |
|
5 |
REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS |
54 453 674 |
|
54 453 674 |
|
6 |
CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES |
60 000 000 |
|
60 000 000 |
|
7 |
INTEREST ON LATE PAYMENTS AND FINES |
123 000 000 |
|
123 000 000 |
|
8 |
BORROWING AND LENDING OPERATIONS |
6 890 000 |
|
6 890 000 |
|
9 |
MISCELLANEOUS REVENUE |
30 201 000 |
|
30 201 000 |
|
|
GRAND TOTAL |
141 214 040 563 |
|
141 214 040 563 |
TITLE 1
OWN RESOURCES
|
Article Item |
Heading |
Budget 2015 |
Amending budget No 3/2015 |
New amount |
||||||||||||
|
CHAPTER 1 1 |
||||||||||||||||
|
1 1 0 |
Production levies related to the marketing year 2005/2006 and previous years |
p.m. |
|
p.m. |
||||||||||||
|
1 1 1 |
Sugar storage levies |
p.m. |
|
p.m. |
||||||||||||
|
1 1 3 |
Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose |
p.m. |
|
p.m. |
||||||||||||
|
1 1 7 |
Production charge |
124 700 000 |
|
124 700 000 |
||||||||||||
|
1 1 8 |
One-off amounts on additional sugar quotas and supplementary isoglucose quotas |
p.m. |
|
p.m. |
||||||||||||
|
1 1 9 |
Surplus amount |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 1 1 — TOTAL |
124 700 000 |
|
124 700 000 |
||||||||||||
|
CHAPTER 1 2 |
||||||||||||||||
|
1 2 0 |
Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom |
16 701 200 000 |
|
16 701 200 000 |
||||||||||||
|
|
CHAPTER 1 2 — TOTAL |
16 701 200 000 |
|
16 701 200 000 |
||||||||||||
|
CHAPTER 1 3 |
||||||||||||||||
|
1 3 0 |
Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom |
18 264 479 250 |
|
18 264 479 250 |
||||||||||||
|
|
CHAPTER 1 3 — TOTAL |
18 264 479 250 |
|
18 264 479 250 |
||||||||||||
|
CHAPTER 1 4 |
||||||||||||||||
|
1 4 0 |
Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom |
104 548 163 756 |
–1 434 557 708 |
103 113 606 048 |
||||||||||||
|
|
CHAPTER 1 4 — TOTAL |
104 548 163 756 |
–1 434 557 708 |
103 113 606 048 |
||||||||||||
|
CHAPTER 1 5 |
||||||||||||||||
|
1 5 0 |
Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom |
0,— |
|
0,— |
||||||||||||
|
|
CHAPTER 1 5 — TOTAL |
0,— |
|
0,— |
||||||||||||
|
CHAPTER 1 6 |
||||||||||||||||
|
1 6 0 |
Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 1 6 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
|
Title 1 — Total |
139 638 543 006 |
–1 434 557 708 |
138 203 985 298 |
||||||||||||
|
||||||||||||||||
CHAPTER 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
|
Budget 2015 |
Amending budget No 3/2015 |
New amount |
|
104 548 163 756 |
–1 434 557 708 |
103 113 606 048 |
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 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 0,7378 %.
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 2015 |
Draft amending budget No. 3/2015 |
New amount |
|
Belgium |
3 031 462 322 |
–41 596 213 |
2 989 866 109 |
|
Bulgaria |
310 403 164 |
–4 259 197 |
306 143 967 |
|
Czech Republic |
1 051 135 964 |
–14 423 163 |
1 036 712 801 |
|
Denmark |
2 051 287 280 |
–28 146 740 |
2 023 140 540 |
|
Germany |
22 484 312 586 |
– 308 518 511 |
22 175 794 075 |
|
Estonia |
148 672 618 |
–2 040 012 |
146 632 606 |
|
Ireland |
1 115 407 456 |
–15 305 064 |
1 100 102 392 |
|
Greece |
1 380 358 106 |
–18 940 585 |
1 361 417 521 |
|
Spain |
7 882 267 051 |
– 108 156 534 |
7 774 110 517 |
|
France |
16 490 224 287 |
– 226 270 625 |
16 263 953 662 |
|
Croatia |
321 952 941 |
–4 417 677 |
317 535 264 |
|
Italy |
12 089 671 606 |
– 165 888 438 |
11 923 783 168 |
|
Cyprus |
118 422 809 |
–1 624 939 |
116 797 870 |
|
Latvia |
196 656 672 |
–2 698 425 |
193 958 247 |
|
Lithuania |
278 313 800 |
–3 818 883 |
274 494 917 |
|
Luxembourg |
249 305 822 |
–3 420 850 |
245 884 972 |
|
Hungary |
743 514 950 |
–10 202 141 |
733 312 809 |
|
Malta |
55 273 453 |
– 758 434 |
54 515 019 |
|
Netherlands |
4 790 400 119 |
–65 731 479 |
4 724 668 640 |
|
Austria |
2 494 163 899 |
–34 223 672 |
2 459 940 227 |
|
Poland |
3 064 992 510 |
–42 056 297 |
3 022 936 213 |
|
Portugal |
1 264 898 485 |
–17 356 305 |
1 247 542 180 |
|
Romania |
1 150 325 353 |
–15 784 191 |
1 134 541 162 |
|
Slovenia |
267 212 877 |
–3 666 562 |
263 546 315 |
|
Slovakia |
566 138 080 |
–7 768 264 |
558 369 816 |
|
Finland |
1 524 131 475 |
–20 913 371 |
1 503 218 104 |
|
Sweden |
3 372 582 851 |
–46 276 898 |
3 326 305 953 |
|
United Kingdom |
16 054 675 220 |
– 220 294 238 |
15 834 380 982 |
|
Article 1 4 0 — Total |
104 548 163 756 |
–1 434 557 708 |
103 113 606 048 |
TITLE 3
SURPLUSES, BALANCES AND ADJUSTMENTS
|
Article Item |
Heading |
Budget 2015 |
Amending budget No 3/2015 |
New amount |
||||||||||||
|
CHAPTER 3 0 |
||||||||||||||||
|
3 0 0 |
Surplus available from the preceding financial year |
p.m. |
1 434 557 708 |
1 434 557 708 |
||||||||||||
|
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. |
1 434 557 708 |
1 434 557 708 |
||||||||||||
|
CHAPTER 3 1 |
||||||||||||||||
|
3 1 0 |
Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 |
|||||||||||||||
|
3 1 0 3 |
Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 |
p.m. |
|
p.m. |
||||||||||||
|
|
Article 3 1 0 — Total |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 3 1 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
CHAPTER 3 2 |
||||||||||||||||
|
3 2 0 |
Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 |
|||||||||||||||
|
3 2 0 3 |
Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 |
p.m. |
|
p.m. |
||||||||||||
|
|
Article 3 2 0 — Total |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 3 2 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
CHAPTER 3 4 |
||||||||||||||||
|
3 4 0 |
Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 3 4 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
CHAPTER 3 5 |
||||||||||||||||
|
3 5 0 |
Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom |
|||||||||||||||
|
3 5 0 4 |
Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom |
p.m. |
|
p.m. |
||||||||||||
|
|
Article 3 5 0 — Total |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 3 5 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
CHAPTER 3 6 |
||||||||||||||||
|
3 6 0 |
Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom |
|||||||||||||||
|
3 6 0 4 |
Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom |
p.m. |
|
p.m. |
||||||||||||
|
|
Article 3 6 0 — Total |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 3 6 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
|
Title 3 — Total |
p.m. |
1 434 557 708 |
1 434 557 708 |
||||||||||||
|
||||||||||||||||
CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
3 0 0
Surplus available from the preceding financial year
|
Budget 2015 |
Amending budget No 3/2015 |
New amount |
|
p.m. |
1 434 557 708 |
1 434 557 708 |
Remarks
In accordance with Article 18 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 39 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 in 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 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.
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 18 thereof.
(1) The figures in this column correspond to those in the 2015 budget (OJ L 69, 13.3.2015) plus Draft Amending budgets No 1 to 3/2015.
(2) The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014, p. 1) plus amending budgets No 1/2014 to No 7/2014.
(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 2015 budget (OJ L 69, 13.3.2015) plus Draft Amending budgets No 1 to 3/2015.
(5) The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014, p. 1) plus amending budgets No 1/2014 to No 7/2014.
(6) The own resources for the 2015 budget are determined on the basis of the budget forecasts adopted at the 160th meeting of the Advisory Committee on Own Resources on 19 May 2014.
(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) Calculation of rate: (103 113 606 048) / (139 753 266 000) = 0,737826091649264.
(10) Rounded percentages.
(11) The amount of enlargement-related expenditure corresponds to total allocated expenditure in the ten Member States which joined the Union on 1 May 2004 and the two Member States which joined the Union on 1 January 2007, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section. 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); (138 203 985 298 + 3 010 055 265 = 141 214 040 563 = 141 214 040 563).
(15) Total own resources as percentage of GNI: (138 203 985 298) / (13 975 326 600 000) = 0,99 %; own resources ceiling as percentage of GNI: 1,23 %.
