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Document 32008B0833
Final adoption of amending budget No 5 of the European Union for the financial year 2008
Final adoption of amending budget No 5 of the European Union for the financial year 2008
Final adoption of amending budget No 5 of the European Union for the financial year 2008
IO L 305, 14.11.2008, p. 1–32
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
Date of entry into force unknown (pending notification) or not yet in force.
|
14.11.2008 |
EN |
Official Journal of the European Union |
L 305/1 |
FINAL ADOPTION
of amending budget No 5 of the European Union for the financial year 2008
(2008/833/EC, Euratom)
THE PRESIDENT OF THE EUROPEAN PARLIAMENT,
Having regard to the Treaty establishing the European Community, and in particular Article 272(7) thereof,
Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,
Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (1),
Having regard to the general budget of the European Union for the financial year 2008, as finally adopted on 13 December 2007 (2),
Having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (3),
Having regard to preliminary draft amending budget No 5/2008 of the European Union for the financial year 2008, which the Commission presented on 18 June 2008,
Having regard to draft amending budget No 5/2008, which the Council established on 22 July 2008,
Having regard to Rule 69 of and Annex IV to the European Parliament's Rules of Procedure,
Having regard to the resolution adopted by Parliament on 2 September 2008,
DECLARES:
Sole Article
The procedure under Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community is complete and amending budget No 5 of the European Union for the financial year 2008 has been finally adopted.
Done at Brussels, 2 September 2008.
The President
Hans-Gert PÖTTERING
FINAL ADOPTION OF AMENDING BUDGET No 5 OF THE EUROPEAN UNION FOR THE 2008 FINANCIAL YEAR
CONTENTS
GENERAL STATEMENT OF REVENUE
| A. Introduction and financing of the general budget | 5 |
| B. General statement of revenue by budget heading | 17 |
| — Title 1: Own resources | 17 |
| — Title 3: Surpluses, balances and adjustments | 30 |
A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET
FINANCING OF THE GENERAL BUDGET
Appropriations to be covered during the financial year 2008 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources
EXPENDITURE
|
Description |
Budget 2008 (1) |
Budget 2007 (2) |
Change (%) |
|
1. Sustainable growth |
50 320 304 626 |
43 590 118 012 |
+15,44 |
|
2. Preservation and management of natural resources |
53 241 270 053 |
54 210 425 736 |
–1,79 |
|
3. Citizenship, freedom, security and justice |
1 501 860 203 |
1 270 114 751 |
+18,25 |
|
4. The EU as a global partner |
8 112 728 400 |
7 352 746 732 |
+10,34 |
|
5. Administration |
7 280 085 455 |
6 977 764 032 |
+4,33 |
|
6. Compensation |
206 636 292 |
444 646 152 |
–53,53 |
|
Total expenditure (3) |
120 662 885 029 |
113 845 815 415 |
+5,99 |
REVENUE
|
Description |
Budget 2008 (4) |
Budget 2007 (5) |
Change (%) |
|
Miscellaneous revenue (Titles 4 to 9) |
2 148 450 412 |
1 703 773 561 |
+26,10 |
|
Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) |
1 528 833 290 |
1 847 631 711 |
–17,25 |
|
Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1) |
p.m. |
p.m. |
|
|
Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) |
125 750 000 |
260 940 125 |
–51,81 |
|
Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) |
p.m. |
3 830 264 680 |
|
|
Total revenue for Titles 3 to 9 |
3 803 033 702 |
7 642 610 077 |
–50,24 |
|
Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) |
18 536 300 000 |
16 532 900 000 |
+12,12 |
|
VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3) |
18 096 756 274 |
18 517 228 951 |
–2,27 |
|
Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4) |
80 226 795 053 |
71 153 076 387 |
12,75 |
|
Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) |
116 859 851 327 |
106 203 205 338 |
10,03 |
|
Total revenue (7) |
120 662 885 029 |
113 845 815 415 |
+5,99 |
TABLE 1
Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom
|
Member State |
1 % of non-capped VAT base |
1 % of gross national income |
Capping rate (in %) |
1 % of gross national income multiplied by capping rate |
1 % of capped VAT base (8) |
Member States whose VAT base is capped |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
Belgium |
1 477 380 000 |
3 462 469 000 |
50 |
1 731 234 500 |
1 477 380 000 |
|
|
Bulgaria |
200 267 000 |
329 137 000 |
50 |
164 568 500 |
164 568 500 |
Bulgaria |
|
Czech Republic |
819 430 000 |
1 329 493 000 |
50 |
664 746 500 |
664 746 500 |
Czech Republic |
|
Denmark |
1 010 552 000 |
2 401 679 000 |
50 |
1 200 839 500 |
1 010 552 000 |
|
|
Germany |
10 693 785 000 |
25 074 521 000 |
50 |
12 537 260 500 |
10 693 785 000 |
|
|
Estonia |
96 097 000 |
161 138 000 |
50 |
80 569 000 |
80 569 000 |
Estonia |
|
Ireland |
1 003 531 000 |
1 615 079 000 |
50 |
807 539 500 |
807 539 500 |
Ireland |
|
Greece |
1 260 165 000 |
2 372 455 000 |
50 |
1 186 227 500 |
1 186 227 500 |
Greece |
|
Spain |
6 603 836 000 |
10 628 292 000 |
50 |
5 314 146 000 |
5 314 146 000 |
Spain |
|
France |
9 501 255 000 |
19 563 734 000 |
50 |
9 781 867 000 |
9 501 255 000 |
|
|
Italy |
6 448 943 000 |
15 616 005 000 |
50 |
7 808 002 500 |
6 448 943 000 |
|
|
Cyprus |
143 888 000 |
162 208 000 |
50 |
81 104 000 |
81 104 000 |
Cyprus |
|
Latvia |
125 920 000 |
225 928 000 |
50 |
112 964 000 |
112 964 000 |
Latvia |
|
Lithuania |
154 087 000 |
309 591 000 |
50 |
154 795 500 |
154 087 000 |
|
|
Luxembourg |
198 307 000 |
295 451 000 |
50 |
147 725 500 |
147 725 500 |
Luxembourg |
|
Hungary |
446 300 000 |
974 459 000 |
50 |
487 229 500 |
446 300 000 |
|
|
Malta |
42 512 000 |
54 763 000 |
50 |
27 381 500 |
27 381 500 |
Malta |
|
Netherlands |
2 869 049 000 |
5 809 900 000 |
50 |
2 904 950 000 |
2 869 049 000 |
|
|
Austria |
1 243 687 000 |
2 809 826 000 |
50 |
1 404 913 000 |
1 243 687 000 |
|
|
Poland |
1 845 603 000 |
3 361 626 000 |
50 |
1 680 813 000 |
1 680 813 000 |
Poland |
|
Portugal |
984 658 000 |
1 598 643 000 |
50 |
799 321 500 |
799 321 500 |
Portugal |
|
Romania |
543 585 000 |
1 265 892 000 |
50 |
632 946 000 |
543 585 000 |
|
|
Slovenia |
193 720 000 |
352 001 000 |
50 |
176 000 500 |
176 000 500 |
Slovenia |
|
Slovakia |
240 492 000 |
580 001 000 |
50 |
290 000 500 |
240 492 000 |
|
|
Finland |
797 612 000 |
1 896 315 000 |
50 |
948 157 500 |
797 612 000 |
|
|
Sweden |
1 443 385 000 |
3 433 911 000 |
50 |
1 716 955 500 |
1 443 385 000 |
|
|
United Kingdom |
9 844 979 000 |
19 878 725 000 |
50 |
9 939 362 500 |
9 844 979 000 |
|
|
Total |
60 233 025 000 |
125 563 242 000 |
|
62 781 621 000 |
57 958 198 000 |
|
Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):
|
Uniform rate (%) = maximum call rate – frozen rate |
||
|
||
|
||
|
||
|
In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution. |
||
|
Formula for a country with a restricted financial burden, for example Germany: |
||
|
Germany's theoretical VAT contribution = (Germany's capped VAT base / (EU capped VAT base – UK capped VAT base)) × 1/4 × United Kingdom correction |
||
|
Example: Germany |
||
|
Germany's theoretical VAT contribution = 10 693 785 000 / (57 958 198 000 – 9 844 979 000 ) × 1/4 × 6 534 458 982 = 363 091 999 |
||
|
||
|
Frozen rate = (UK correction – theoretical VAT contributions (D + NL + A + S)) / (EU capped VAT base – capped VAT bases (UK + D + NL + A + S)) |
||
|
Frozen rate = (6 534 458 982 – (363 091 999 + 97 414 408 + 42 227 593 + 49 008 050 )) / (57 958 198 000 – (9 844 979 000 + 10 693 785 000 + 2 869 049 000 + 1 243 687 000 + 1 443 385 000 )) |
||
|
Frozen rate = 0,187761923331507 % |
||
|
Uniform rate |
||
|
0,5 % – 0,187761923331507 % = 0,312238076668493 % |
TABLE 2
Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)
|
Member State |
1 % of capped VAT base |
Maximum VAT call rate (in %) |
Uniform rate of VAT own resources (in %) |
VAT own resources at uniform rate |
|
|
(1) |
(2) |
(3) |
(4) = (1) × (3) |
|
Belgium |
1 477 380 000 |
0,50 |
0,312238077 |
461 294 290 |
|
Bulgaria |
164 568 500 |
0,50 |
0,312238077 |
51 384 552 |
|
Czech Republic |
664 746 500 |
0,50 |
0,312238077 |
207 559 169 |
|
Denmark |
1 010 552 000 |
0,50 |
0,312238077 |
315 532 813 |
|
Germany |
10 693 785 000 |
0,50 |
0,312238077 |
3 339 006 861 |
|
Estonia |
80 569 000 |
0,50 |
0,312238077 |
25 156 710 |
|
Ireland |
807 539 500 |
0,50 |
0,312238077 |
252 144 580 |
|
Greece |
1 186 227 500 |
0,50 |
0,312238077 |
370 385 393 |
|
Spain |
5 314 146 000 |
0,50 |
0,312238077 |
1 659 278 726 |
|
France |
9 501 255 000 |
0,50 |
0,312238077 |
2 966 653 587 |
|
Italy |
6 448 943 000 |
0,50 |
0,312238077 |
2 013 605 559 |
|
Cyprus |
81 104 000 |
0,50 |
0,312238077 |
25 323 757 |
|
Latvia |
112 964 000 |
0,50 |
0,312238077 |
35 271 662 |
|
Lithuania |
154 087 000 |
0,50 |
0,312238077 |
48 111 829 |
|
Luxembourg |
147 725 500 |
0,50 |
0,312238077 |
46 125 526 |
|
Hungary |
446 300 000 |
0,50 |
0,312238077 |
139 351 854 |
|
Malta |
27 381 500 |
0,50 |
0,312238077 |
8 549 547 |
|
Netherlands |
2 869 049 000 |
0,50 |
0,312238077 |
895 826 342 |
|
Austria |
1 243 687 000 |
0,50 |
0,312238077 |
388 326 437 |
|
Poland |
1 680 813 000 |
0,50 |
0,312238077 |
524 813 818 |
|
Portugal |
799 321 500 |
0,50 |
0,312238077 |
249 578 608 |
|
Romania |
543 585 000 |
0,50 |
0,312238077 |
169 727 935 |
|
Slovenia |
176 000 500 |
0,50 |
0,312238077 |
54 954 058 |
|
Slovakia |
240 492 000 |
0,50 |
0,312238077 |
75 090 760 |
|
Finland |
797 612 000 |
0,50 |
0,312238077 |
249 044 837 |
|
Sweden |
1 443 385 000 |
0,50 |
0,312238077 |
450 679 756 |
|
United Kingdom |
9 844 979 000 |
0,50 |
0,312238077 |
3 073 977 308 |
|
Total |
57 958 198 000 |
|
|
18 096 756 274 |
TABLE 3
Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)
|
Member State |
1 % of gross national income |
Uniform rate of ‘additional base’ own resources |
‘Additional base’ own resources at uniform rate |
|
|
(1) |
(2) |
(3) = (1) × (2) |
|
Belgium |
3 462 469 000 |
|
2 212 293 872 |
|
Bulgaria |
329 137 000 |
|
210 297 267 |
|
Czech Republic |
1 329 493 000 |
|
849 460 087 |
|
Denmark |
2 401 679 000 |
|
1 534 517 633 |
|
Germany |
25 074 521 000 |
|
16 020 998 065 |
|
Estonia |
161 138 000 |
|
102 956 766 |
|
Ireland |
1 615 079 000 |
|
1 031 931 080 |
|
Greece |
2 372 455 000 |
|
1 515 845 386 |
|
Spain |
10 628 292 000 |
|
6 790 791 560 |
|
France |
19 563 734 000 |
|
12 499 961 399 |
|
Italy |
15 616 005 000 |
|
9 977 617 754 |
|
Cyprus |
162 208 000 |
|
103 640 427 |
|
Latvia |
225 928 000 |
0,6389354 (9) |
144 353 388 |
|
Lithuania |
309 591 000 |
|
197 808 637 |
|
Luxembourg |
295 451 000 |
|
188 774 091 |
|
Hungary |
974 459 000 |
|
622 616 311 |
|
Malta |
54 763 000 |
|
34 990 017 |
|
Netherlands |
5 809 900 000 |
|
3 712 150 540 |
|
Austria |
2 809 826 000 |
|
1 795 297 183 |
|
Poland |
3 361 626 000 |
|
2 147 861 714 |
|
Portugal |
1 598 643 000 |
|
1 021 429 538 |
|
Romania |
1 265 892 000 |
|
808 823 159 |
|
Slovenia |
352 001 000 |
|
224 905 885 |
|
Slovakia |
580 001 000 |
|
370 583 147 |
|
Finland |
1 896 315 000 |
|
1 211 622 705 |
|
Sweden |
3 433 911 000 |
|
2 194 047 156 |
|
United Kingdom |
19 878 725 000 |
|
12 701 220 286 |
|
Total |
125 563 242 000 |
|
80 226 795 053 |
TABLE 4.1
Correction of budgetary imbalances for the United Kingdom for 2007 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)
|
Description |
Coefficient (10) (%) |
Amount |
|
1. United Kingdom's share (in %) of total non-capped VAT bases |
17,3696 |
|
|
2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure |
7,2340 |
|
|
3. (1) – (2) |
10,1356 |
|
|
4. Total allocated expenditure |
|
105 334 416 783 |
|
5. Pre-accession expenditure (PAE) (11) |
|
2 930 184 072 |
|
6. PAE-adjusted total allocated expenditure = (4) – (5) |
|
102 404 232 710 |
|
7. United Kingdom's correction original amount = (3) × (6) × 0,66 |
|
6 850 293 993 |
|
8. United Kingdom's advantage (12) |
|
360 165 002 |
|
9. Basic compensation for the United Kingdom = (7) – (8) |
|
6 490 128 991 |
|
10. Windfall gains deriving from traditional own resources (13) |
|
–44 329 991 |
|
11. Correction for the United Kingdom = (9) – (10) |
|
6 534 458 982 |
TABLE 4.2
Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 5)
|
Description |
Coefficient (14) (%) |
Amount |
|
1. United Kingdom's share (in %) of total non-capped VAT bases |
18,6421 |
|
|
2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure |
7,9467 |
|
|
3. (1) – (2) |
10,6954 |
|
|
4. Total allocated expenditure |
|
92 456 248 291 |
|
5. Pre-accession expenditure (PAE) (15) |
|
1 758 152 082 |
|
6. PAE-adjusted total allocated expenditure = (4) – (5) |
|
90 698 096 209 |
|
7. United Kingdom's correction original amount = (3) × (6) × 0,66 |
|
6 402 357 774 |
|
8. United Kingdom's advantage (16) |
|
852 641 338 |
|
9. Basic compensation for the United Kingdom = (7) – (8) |
|
5 549 716 436 |
|
10. Windfall gains deriving from traditional own resources (17) |
|
1 854 006 |
|
11. Correction for the United Kingdom = (9) – (10) |
|
5 547 862 430 |
TABLE 5.1
Calculation of the financing of the 2007 correction for the United Kingdom amounting to EUR –6 534 458 982 (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 |
2,76 |
3,28 |
5,05 |
|
1,33 |
4,61 |
301 040 283 |
|
Bulgaria |
0,26 |
0,31 |
0,48 |
|
0,13 |
0,44 |
28 616 428 |
|
Czech Republic |
1,06 |
1,26 |
1,94 |
|
0,51 |
1,77 |
115 591 201 |
|
Denmark |
1,91 |
2,27 |
3,50 |
|
0,92 |
3,20 |
208 811 148 |
|
Germany |
19,97 |
23,73 |
0,00 |
–17,79 |
0,00 |
5,93 |
387 588 536 |
|
Estonia |
0,13 |
0,15 |
0,24 |
|
0,06 |
0,21 |
14 009 953 |
|
Ireland |
1,29 |
1,53 |
2,36 |
|
0,62 |
2,15 |
140 421 139 |
|
Greece |
1,89 |
2,24 |
3,46 |
|
0,91 |
3,16 |
206 270 302 |
|
Spain |
8,46 |
10,06 |
15,50 |
|
4,08 |
14,14 |
924 064 312 |
|
France |
15,58 |
18,51 |
28,54 |
|
7,52 |
26,03 |
1 700 945 777 |
|
Italy |
12,44 |
14,78 |
22,78 |
|
6,00 |
20,78 |
1 357 715 136 |
|
Cyprus |
0,13 |
0,15 |
0,24 |
|
0,06 |
0,22 |
14 102 983 |
|
Latvia |
0,18 |
0,21 |
0,33 |
|
0,09 |
0,30 |
19 643 043 |
|
Lithuania |
0,25 |
0,29 |
0,45 |
|
0,12 |
0,41 |
26 917 024 |
|
Luxembourg |
0,24 |
0,28 |
0,43 |
|
0,11 |
0,39 |
25 687 639 |
|
Hungary |
0,78 |
0,92 |
1,42 |
|
0,37 |
1,30 |
84 723 188 |
|
Malta |
0,04 |
0,05 |
0,08 |
|
0,02 |
0,07 |
4 761 304 |
|
Netherlands |
4,63 |
5,50 |
0,00 |
–4,12 |
0,00 |
1,37 |
89 806 327 |
|
Austria |
2,24 |
2,66 |
0,00 |
–1,99 |
0,00 |
0,66 |
43 432 788 |
|
Poland |
2,68 |
3,18 |
4,90 |
|
1,29 |
4,47 |
292 272 608 |
|
Portugal |
1,27 |
1,51 |
2,33 |
|
0,61 |
2,13 |
138 992 130 |
|
Romania |
1,01 |
1,20 |
1,85 |
|
0,49 |
1,68 |
110 061 487 |
|
Slovenia |
0,28 |
0,33 |
0,51 |
|
0,14 |
0,47 |
30 604 312 |
|
Slovakia |
0,46 |
0,55 |
0,85 |
|
0,22 |
0,77 |
50 427 503 |
|
Finland |
1,51 |
1,79 |
2,77 |
|
0,73 |
2,52 |
164 872 871 |
|
Sweden |
2,73 |
3,25 |
0,00 |
–2,44 |
0,00 |
0,81 |
53 079 560 |
|
United Kingdom |
15,83 |
0,00 |
0,00 |
|
0,00 |
0,00 |
0 |
|
Total |
100,00 |
100,00 |
100,00 |
–26,35 |
26,35 |
100,00 |
6 534 458 982 |
The calculations are made to 15 decimal places.
TABLE 5.2
Financing of the definitive 2004 United Kingdom correction (Chapter 3 5)
|
Member State |
Amount |
|
|
(1) |
|
Belgium |
2 392 182 |
|
Bulgaria |
— |
|
Czech Republic |
1 265 029 |
|
Denmark |
5 800 976 |
|
Germany |
14 493 411 |
|
Estonia |
678 387 |
|
Ireland |
593 890 |
|
Greece |
14 522 967 |
|
Spain |
7 627 237 |
|
France |
21 623 756 |
|
Italy |
44 925 252 |
|
Cyprus |
102 536 |
|
Latvia |
– 145 286 |
|
Lithuania |
–1 166 128 |
|
Luxembourg |
2 161 097 |
|
Hungary |
3 654 140 |
|
Malta |
130 946 |
|
Netherlands |
–7 933 202 |
|
Austria |
–7 470 091 |
|
Poland |
997 325 |
|
Portugal |
1 158 294 |
|
Romania |
— |
|
Slovenia |
807 014 |
|
Slovakia |
–2 963 326 |
|
Finland |
5 549 337 |
|
Sweden |
–6 902 695 |
|
United Kingdom |
– 101 903 048 |
|
Total |
0 |
TABLE 6
Summary of financing (18) of the general budget by type of own resource and by Member State
|
Member State |
Traditional own resources (TOR) |
VAT and GNI-based own resources, including UK correction payments |
Total own resources (19) |
||||||||
|
Net agricultural duties (75 %) |
Net sugar and isoglucose levies (75 %) |
Net customs duties (75 %) |
Total net traditional own resources (75 %) |
p.m. Collection costs (25 % of gross TOR) |
VAT own resources |
GNI own resources |
United Kingdom corrections (2004 and 2007) |
Total ‘national contributions’ |
Share in total ‘national contributions’ (%) |
||
|
|
(1) |
(2) |
(3) |
(4) = (1) + (2) + (3) |
(5) |
(6) |
(7) |
(8) |
(9) = (6) + (7) + (8) |
(10) |
(11) = (4) + (9) |
|
Belgium |
15 500 000 |
42 600 000 |
1 821 100 000 |
1 879 200 000 |
626 400 000 |
461 294 290 |
2 212 293 872 |
303 432 465 |
2 977 020 627 |
3,03 |
4 856 220 627 |
|
Bulgaria |
15 500 000 |
400 000 |
61 500 000 |
77 400 000 |
25 800 000 |
51 384 552 |
210 297 267 |
28 616 428 |
290 298 247 |
0,30 |
367 698 247 |
|
Czech Republic |
3 600 000 |
6 400 000 |
199 700 000 |
209 700 000 |
69 900 000 |
207 559 169 |
849 460 087 |
116 856 230 |
1 173 875 486 |
1,19 |
1 383 575 486 |
|
Denmark |
31 600 000 |
21 500 000 |
318 400 000 |
371 500 000 |
123 833 333 |
315 532 813 |
1 534 517 633 |
214 612 124 |
2 064 662 570 |
2,10 |
2 436 162 570 |
|
Germany |
157 100 000 |
163 700 000 |
3 182 400 000 |
3 503 200 000 |
1 167 733 332 |
3 339 006 861 |
16 020 998 065 |
402 081 947 |
19 762 086 873 |
20,10 |
23 265 286 873 |
|
Estonia |
900 000 |
8 600 000 |
25 400 000 |
34 900 000 |
11 633 334 |
25 156 710 |
102 956 766 |
14 688 340 |
142 801 816 |
0,15 |
177 701 816 |
|
Ireland |
700 000 |
0 |
238 500 000 |
239 200 000 |
79 733 333 |
252 144 580 |
1 031 931 080 |
141 015 029 |
1 425 090 689 |
1,45 |
1 664 290 689 |
|
Greece |
7 600 000 |
1 500 000 |
246 600 000 |
255 700 000 |
85 233 333 |
370 385 393 |
1 515 845 386 |
220 793 269 |
2 107 024 048 |
2,14 |
2 362 724 048 |
|
Spain |
34 500 000 |
8 500 000 |
1 330 000 000 |
1 373 000 000 |
457 666 667 |
1 659 278 726 |
6 790 791 560 |
931 691 549 |
9 381 761 835 |
9,54 |
10 754 761 835 |
|
France |
103 400 000 |
229 600 000 |
1 263 300 000 |
1 596 300 000 |
532 100 000 |
2 966 653 587 |
12 499 961 399 |
1 722 569 533 |
17 189 184 519 |
17,48 |
18 785 484 519 |
|
Italy |
137 800 000 |
7 900 000 |
1 672 200 000 |
1 817 900 000 |
605 966 667 |
2 013 605 559 |
9 977 617 754 |
1 402 640 388 |
13 393 863 701 |
13,62 |
15 211 763 701 |
|
Cyprus |
3 800 000 |
3 800 000 |
38 200 000 |
45 800 000 |
15 266 667 |
25 323 757 |
103 640 427 |
14 205 519 |
143 169 703 |
0,15 |
188 969 703 |
|
Latvia |
1 300 000 |
800 000 |
29 300 000 |
31 400 000 |
10 466 667 |
35 271 662 |
144 353 388 |
19 497 757 |
199 122 807 |
0,20 |
230 522 807 |
|
Lithuania |
2 800 000 |
5 300 000 |
46 200 000 |
54 300 000 |
18 100 000 |
48 111 829 |
197 808 637 |
25 750 896 |
271 671 362 |
0,28 |
325 971 362 |
|
Luxembourg |
600 000 |
0 |
20 400 000 |
21 000 000 |
7 000 000 |
46 125 526 |
188 774 091 |
27 848 736 |
262 748 353 |
0,27 |
283 748 353 |
|
Hungary |
4 600 000 |
6 300 000 |
115 900 000 |
126 800 000 |
42 266 667 |
139 351 854 |
622 616 311 |
88 377 328 |
850 345 493 |
0,86 |
977 145 493 |
|
Malta |
1 300 000 |
200 000 |
9 700 000 |
11 200 000 |
3 733 333 |
8 549 547 |
34 990 017 |
4 892 250 |
48 431 814 |
0,05 |
59 631 814 |
|
Netherlands |
227 700 000 |
38 600 000 |
1 742 600 000 |
2 008 900 000 |
669 633 333 |
895 826 342 |
3 712 150 540 |
81 873 125 |
4 689 850 007 |
4,77 |
6 698 750 007 |
|
Austria |
2 300 000 |
13 800 000 |
219 700 000 |
235 800 000 |
78 600 000 |
388 326 437 |
1 795 297 183 |
35 962 697 |
2 219 586 317 |
2,26 |
2 455 386 317 |
|
Poland |
37 700 000 |
71 200 000 |
371 100 000 |
480 000 000 |
160 000 000 |
524 813 818 |
2 147 861 714 |
293 269 933 |
2 965 945 465 |
3,02 |
3 445 945 465 |
|
Portugal |
19 400 000 |
300 000 |
136 300 000 |
156 000 000 |
52 000 000 |
249 578 608 |
1 021 429 538 |
140 150 424 |
1 411 158 570 |
1,44 |
1 567 158 570 |
|
Romania |
32 100 000 |
1 100 000 |
182 200 000 |
215 400 000 |
71 800 000 |
169 727 935 |
808 823 159 |
110 061 487 |
1 088 612 581 |
1,11 |
1 304 012 581 |
|
Slovenia |
400 000 |
0 |
94 600 000 |
95 000 000 |
31 666 667 |
54 954 058 |
224 905 885 |
31 411 326 |
311 271 269 |
0,32 |
406 271 269 |
|
Slovakia |
1 200 000 |
5 400 000 |
102 100 000 |
108 700 000 |
36 233 333 |
75 090 760 |
370 583 147 |
47 464 177 |
493 138 084 |
0,50 |
601 838 084 |
|
Finland |
7 700 000 |
900 000 |
150 800 000 |
159 400 000 |
53 133 334 |
249 044 837 |
1 211 622 705 |
170 422 208 |
1 631 089 750 |
1,66 |
1 790 489 750 |
|
Sweden |
20 500 000 |
12 800 000 |
439 800 000 |
473 100 000 |
157 700 000 |
450 679 756 |
2 194 047 156 |
46 176 865 |
2 690 903 777 |
2,74 |
3 164 003 777 |
|
United Kingdom |
411 200 000 |
56 600 000 |
2 487 700 000 |
2 955 500 000 |
985 166 667 |
3 073 977 308 |
12 701 220 286 |
–6 636 362 030 |
9 138 835 564 |
9,29 |
12 094 335 564 |
|
Total |
1 282 800 000 |
707 800 000 |
16 545 700 000 |
18 536 300 000 |
6 178 766 667 |
18 096 756 274 |
80 226 795 053 |
0 |
98 323 551 327 |
100,00 |
116 859 851 327 |
B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING
REVENUE
TITLE 1
OWN RESOURCES
|
Title Chapter |
Heading |
Budget 2008 |
Amending budget No 5 |
New amount |
|
1 0 |
AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) |
1 683 200 000 |
– 400 400 000 |
1 282 800 000 |
|
1 1 |
LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) |
633 400 000 |
74 400 000 |
707 800 000 |
|
1 2 |
CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(b) OF DECISION 2000/597/EC, EURATOM |
16 431 900 000 |
113 800 000 |
16 545 700 000 |
|
1 3 |
OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2000/597/EC, EURATOM |
19 095 673 953 |
– 998 917 679 |
18 096 756 274 |
|
1 4 |
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM |
79 015 677 374 |
1 211 117 679 |
80 226 795 053 |
|
1 5 |
CORRECTION OF BUDGETARY IMBALANCES |
0 |
|
0 |
|
|
Title 1 — Total |
116 859 851 327 |
0 |
116 859 851 327 |
CHAPTER 1 0 —
AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)
|
Title Chapter Article Item |
Heading |
Budget 2008 |
Amending budget No 5 |
New amount |
|
1 0 |
AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) |
|||
|
1 0 0 |
Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) |
|||
|
1 0 0 0 |
Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) |
1 683 200 000 |
– 400 400 000 |
1 282 800 000 |
|
|
Article 1 0 0 — Subtotal |
1 683 200 000 |
– 400 400 000 |
1 282 800 000 |
|
|
Chapter 1 0 — Total |
1 683 200 000 |
– 400 400 000 |
1 282 800 000 |
1 0 0
Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)
1 0 0 0
Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)
|
Budget 2008 |
Amending budget No 5 |
New amount |
|
1 683 200 000 |
– 400 400 000 |
1 282 800 000 |
Remarks
Agricultural duties are levied on imports from non-member countries of agricultural products subject to legislation, the purpose of which is to offset differences between the world prices and the price levels agreed on for the Community.
Figures are net of collection costs.
Legal basis
Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(a) thereof.
|
Member State |
Budget 2008 |
Amending budget No 5 |
New amount |
|
Belgium |
18 400 000 |
–2 900 000 |
15 500 000 |
|
Bulgaria |
10 100 000 |
5 400 000 |
15 500 000 |
|
Czech Republic |
6 700 000 |
–3 100 000 |
3 600 000 |
|
Denmark |
40 900 000 |
–9 300 000 |
31 600 000 |
|
Germany |
221 500 000 |
–64 400 000 |
157 100 000 |
|
Estonia |
900 000 |
0 |
900 000 |
|
Ireland |
800 000 |
– 100 000 |
700 000 |
|
Greece |
11 000 000 |
–3 400 000 |
7 600 000 |
|
Spain |
58 700 000 |
–24 200 000 |
34 500 000 |
|
France |
126 000 000 |
–22 600 000 |
103 400 000 |
|
Italy |
173 600 000 |
–35 800 000 |
137 800 000 |
|
Cyprus |
4 300 000 |
– 500 000 |
3 800 000 |
|
Latvia |
1 200 000 |
100 000 |
1 300 000 |
|
Lithuania |
2 500 000 |
300 000 |
2 800 000 |
|
Luxembourg |
700 000 |
– 100 000 |
600 000 |
|
Hungary |
4 800 000 |
– 200 000 |
4 600 000 |
|
Malta |
1 400 000 |
– 100 000 |
1 300 000 |
|
Netherlands |
298 700 000 |
–71 000 000 |
227 700 000 |
|
Austria |
4 400 000 |
–2 100 000 |
2 300 000 |
|
Poland |
46 800 000 |
–9 100 000 |
37 700 000 |
|
Portugal |
28 000 000 |
–8 600 000 |
19 400 000 |
|
Romania |
30 000 000 |
2 100 000 |
32 100 000 |
|
Slovenia |
300 000 |
100 000 |
400 000 |
|
Slovakia |
1 500 000 |
– 300 000 |
1 200 000 |
|
Finland |
7 400 000 |
300 000 |
7 700 000 |
|
Sweden |
19 800 000 |
700 000 |
20 500 000 |
|
United Kingdom |
562 800 000 |
– 151 600 000 |
411 200 000 |
|
Item 1 0 0 0 — Total |
1 683 200 000 |
– 400 400 000 |
1 282 800 000 |
CHAPTER 1 1 —
LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)
|
Title Chapter Article Item |
Heading |
Budget 2008 |
Amending budget No 5 |
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 2000/597/EC, EURATOM) |
|||
|
1 1 0 |
Sugar production levies |
p.m. |
|
p.m. |
|
|
Article 1 1 0 — Subtotal |
p.m. |
|
p.m. |
|
1 1 1 |
Sugar storage levies |
14 200 000 |
|
14 200 000 |
|
|
Article 1 1 1 — Subtotal |
14 200 000 |
|
14 200 000 |
|
1 1 2 |
Isoglucose production levies |
p.m. |
|
p.m. |
|
|
Article 1 1 2 — Subtotal |
p.m. |
|
p.m. |
|
1 1 3 |
Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production |
p.m. |
|
p.m. |
|
|
Article 1 1 3 — Subtotal |
p.m. |
|
p.m. |
|
1 1 4 |
Charges levied on substituted C sugar and C isoglucose |
p.m. |
|
p.m. |
|
|
Article 1 1 4 — Subtotal |
p.m. |
|
p.m. |
|
1 1 5 |
Production levy for inulin syrup |
p.m. |
|
p.m. |
|
|
Article 1 1 5 — Subtotal |
p.m. |
|
p.m. |
|
1 1 6 |
Additional levies provided for in Regulation (EEC) No 1107/88 |
p.m. |
|
p.m. |
|
|
Article 1 1 6 — Subtotal |
p.m. |
|
p.m. |
|
1 1 7 |
Production charge |
152 900 000 |
2 475 000 |
155 375 000 |
|
|
Article 1 1 7 — Subtotal |
152 900 000 |
2 475 000 |
155 375 000 |
|
1 1 8 |
One-off amounts on additional sugar quota and supplementary isoglucose quota |
466 300 000 |
71 925 000 |
538 225 000 |
|
|
Article 1 1 8 — Subtotal |
466 300 000 |
71 925 000 |
538 225 000 |
|
1 1 9 |
Surplus amount |
p.m. |
|
p.m. |
|
|
Article 1 1 9 — Subtotal |
p.m. |
|
p.m. |
|
|
Chapter 1 1 — Total |
633 400 000 |
74 400 000 |
707 800 000 |
1 1 7
Production charge
|
Budget 2008 |
Amending budget No 5 |
New amount |
|
152 900 000 |
2 475 000 |
155 375 000 |
Remarks
Under the common organisation of the markets in the sugar sector, a production charge is levied on undertakings producing sugar, isoglucose or inulin syrup in accordance with Article 16 of Regulation (EC) No 318/2006.
Figures are net of collection costs.
Legal basis
Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1).
Commission Regulation (EC) No 952/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards the management of the Community market in sugar and the quota system (OJ L 178, 1.7.2006, p. 39).
|
Member State |
Budget 2008 |
Amending budget No 5 |
New amount |
|
Belgium |
8 175 000 |
225 000 |
8 400 000 |
|
Bulgaria |
400 000 |
— |
400 000 |
|
Czech Republic |
3 300 000 |
100 000 |
3 400 000 |
|
Denmark |
3 800 000 |
300 000 |
4 100 000 |
|
Germany |
33 150 000 |
— |
33 150 000 |
|
Estonia |
— |
— |
— |
|
Ireland |
p.m. |
— |
p.m. |
|
Greece |
1 500 000 |
— |
1 500 000 |
|
Spain |
8 500 000 |
— |
8 500 000 |
|
France |
37 050 000 |
— |
37 050 000 |
|
Italy |
6 900 000 |
1 000 000 |
7 900 000 |
|
Cyprus |
— |
— |
— |
|
Latvia |
p.m. |
— |
p.m. |
|
Lithuania |
900 000 |
50 000 |
950 000 |
|
Luxembourg |
— |
— |
— |
|
Hungary |
3 525 000 |
|
3 525 000 |
|
Malta |
— |
— |
— |
|
Netherlands |
8 000 000 |
500 000 |
8 500 000 |
|
Austria |
3 675 000 |
— |
3 675 000 |
|
Poland |
16 125 000 |
— |
16 125 000 |
|
Portugal |
300 000 |
— |
300 000 |
|
Romania |
1 100 000 |
— |
1 100 000 |
|
Slovenia |
p.m. |
— |
p.m. |
|
Slovakia |
1 500 000 |
100 000 |
1 600 000 |
|
Finland |
900 000 |
— |
900 000 |
|
Sweden |
2 900 000 |
200 000 |
3 100 000 |
|
United Kingdom |
11 200 000 |
— |
11 200 000 |
|
Article 1 1 7 — Total |
152 900 000 |
2 475 000 |
155 375 000 |
1 1 8
One-off amounts on additional sugar quota and supplementary isoglucose quota
|
Budget 2008 |
Amending budget No 5 |
New amount |
|
466 300 000 |
71 925 000 |
538 225 000 |
Remarks
A one-off amount is levied on additional sugar quota or supplementary isoglucose quota which have been allocated to undertakings in accordance with Articles 8 and 9 (2) and (3) of Council Regulation (EC) No 318/2006.
Figures are net of collection costs.
Legal basis
Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1).
|
Member State |
Budget 2008 |
Amending budget No 5 |
New amount |
|
Belgium |
23 225 000 |
10 975 000 |
34 200 000 |
|
Bulgaria |
p.m. |
— |
p.m. |
|
Czech Republic |
p.m. |
3 000 000 |
3 000 000 |
|
Denmark |
p.m. |
17 400 000 |
17 400 000 |
|
Germany |
130 550 000 |
— |
130 550 000 |
|
Estonia |
— |
— |
— |
|
Ireland |
p.m. |
— |
p.m. |
|
Greece |
p.m. |
— |
p.m. |
|
Spain |
p.m. |
— |
p.m. |
|
France |
192 550 000 |
— |
192 550 000 |
|
Italy |
p.m. |
— |
p.m. |
|
Cyprus |
— |
— |
— |
|
Latvia |
p.m. |
— |
p.m. |
|
Lithuania |
p.m. |
4 350 000 |
4 350 000 |
|
Luxembourg |
— |
— |
— |
|
Hungary |
2 775 000 |
— |
2 775 000 |
|
Malta |
— |
— |
— |
|
Netherlands |
6 600 000 |
23 500 000 |
30 100 000 |
|
Austria |
10 125 000 |
— |
10 125 000 |
|
Poland |
55 075 000 |
— |
55 075 000 |
|
Portugal |
p.m. |
p.m. |
p.m. |
|
Romania |
p.m. |
— |
p.m. |
|
Slovenia |
p.m. |
— |
p.m. |
|
Slovakia |
p.m. |
3 000 000 |
3 000 000 |
|
Finland |
p.m. |
— |
p.m. |
|
Sweden |
p.m. |
9 700 000 |
9 700 000 |
|
United Kingdom |
45 400 000 |
— |
45 400 000 |
|
Article 1 1 8 — Total |
466 300 000 |
71 925 000 |
538 225 000 |
CHAPTER 1 2 —
CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM
|
Title Chapter Article Item |
Heading |
Budget 2008 |
Amending budget No 5 |
New amount |
|
1 2 |
CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(b) OF DECISION 2000/597/EC, EURATOM |
|||
|
1 2 0 |
Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom |
16 431 900 000 |
113 800 000 |
16 545 700 000 |
|
|
Article 1 2 0 — Subtotal |
16 431 900 000 |
113 800 000 |
16 545 700 000 |
|
|
Chapter 1 2 — Total |
16 431 900 000 |
113 800 000 |
16 545 700 000 |
1 2 0
Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom
|
Budget 2008 |
Amending budget No 5 |
New amount |
|
16 431 900 000 |
113 800 000 |
16 545 700 000 |
Remarks
The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Community.
Figures are net of collection costs.
Legal basis
Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(b) thereof.
|
Member State |
Budget 2008 |
Amending budget No 5 |
New amount |
|
Belgium |
1 676 800 000 |
144 300 000 |
1 821 100 000 |
|
Bulgaria |
55 600 000 |
5 900 000 |
61 500 000 |
|
Czech Republic |
230 400 000 |
–30 700 000 |
199 700 000 |
|
Denmark |
275 400 000 |
43 000 000 |
318 400 000 |
|
Germany |
3 381 600 000 |
– 199 200 000 |
3 182 400 000 |
|
Estonia |
26 200 000 |
– 800 000 |
25 400 000 |
|
Ireland |
232 000 000 |
6 500 000 |
238 500 000 |
|
Greece |
247 000 000 |
– 400 000 |
246 600 000 |
|
Spain |
1 337 600 000 |
–7 600 000 |
1 330 000 000 |
|
France |
1 352 400 000 |
–89 100 000 |
1 263 300 000 |
|
Italy |
1 621 700 000 |
50 500 000 |
1 672 200 000 |
|
Cyprus |
32 200 000 |
6 000 000 |
38 200 000 |
|
Latvia |
26 800 000 |
2 500 000 |
29 300 000 |
|
Lithuania |
48 200 000 |
–2 000 000 |
46 200 000 |
|
Luxembourg |
21 800 000 |
–1 400 000 |
20 400 000 |
|
Hungary |
128 500 000 |
–12 600 000 |
115 900 000 |
|
Malta |
10 500 000 |
– 800 000 |
9 700 000 |
|
Netherlands |
1 634 600 000 |
108 000 000 |
1 742 600 000 |
|
Austria |
327 400 000 |
– 107 700 000 |
219 700 000 |
|
Poland |
304 200 000 |
66 900 000 |
371 100 000 |
|
Portugal |
103 800 000 |
32 500 000 |
136 300 000 |
|
Romania |
186 200 000 |
–4 000 000 |
182 200 000 |
|
Slovenia |
41 400 000 |
53 200 000 |
94 600 000 |
|
Slovakia |
75 700 000 |
26 400 000 |
102 100 000 |
|
Finland |
149 800 000 |
1 000 000 |
150 800 000 |
|
Sweden |
406 200 000 |
33 600 000 |
439 800 000 |
|
United Kingdom |
2 497 900 000 |
–10 200 000 |
2 487 700 000 |
|
Article 1 2 0 — Total |
16 431 900 000 |
113 800 000 |
16 545 700 000 |
CHAPTER 1 3 —
OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM
|
Title Chapter Article Item |
Heading |
Budget 2008 |
Amending budget No 5 |
New amount |
|
1 3 |
OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2000/597/EC, EURATOM |
|||
|
1 3 0 |
Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom |
19 095 673 953 |
– 998 917 679 |
18 096 756 274 |
|
|
Article 1 3 0 — Subtotal |
19 095 673 953 |
– 998 917 679 |
18 096 756 274 |
|
|
Chapter 1 3 — Total |
19 095 673 953 |
– 998 917 679 |
18 096 756 274 |
1 3 0
Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom
|
Budget 2008 |
Amending budget No 5 |
New amount |
|
19 095 673 953 |
– 998 917 679 |
18 096 756 274 |
Remarks
The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules is of 0,3122 %. Thus account has been taken of the capped VAT bases and of the compensation arrangements for the United Kingdom.
Legal basis
Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(c) thereof.
|
Member State |
Budget 2008 |
Amending budget No 5 |
New amount |
|
Belgium |
477 138 423 |
–15 844 133 |
461 294 290 |
|
Bulgaria |
50 093 963 |
1 290 589 |
51 384 552 |
|
Czech Republic |
201 885 283 |
5 673 886 |
207 559 169 |
|
Denmark |
323 051 419 |
–7 518 606 |
315 532 813 |
|
Germany |
3 446 304 209 |
– 107 297 348 |
3 339 006 861 |
|
Estonia |
27 406 821 |
–2 250 111 |
25 156 710 |
|
Ireland |
284 759 055 |
–32 614 475 |
252 144 580 |
|
Greece |
360 249 915 |
10 135 478 |
370 385 393 |
|
Spain |
1 791 780 415 |
– 132 501 689 |
1 659 278 726 |
|
France |
3 107 168 761 |
– 140 515 174 |
2 966 653 587 |
|
Italy |
2 044 859 325 |
–31 253 766 |
2 013 605 559 |
|
Cyprus |
26 050 536 |
– 726 779 |
25 323 757 |
|
Latvia |
36 212 573 |
– 940 911 |
35 271 662 |
|
Lithuania |
43 908 728 |
4 203 101 |
48 111 829 |
|
Luxembourg |
53 615 966 |
–7 490 440 |
46 125 526 |
|
Hungary |
134 076 173 |
5 275 681 |
139 351 854 |
|
Malta |
8 821 149 |
– 271 602 |
8 549 547 |
|
Netherlands |
928 300 150 |
–32 473 808 |
895 826 342 |
|
Austria |
404 033 478 |
–15 707 041 |
388 326 437 |
|
Poland |
516 953 462 |
7 860 356 |
524 813 818 |
|
Portugal |
264 757 661 |
–15 179 053 |
249 578 608 |
|
Romania |
182 920 308 |
–13 192 373 |
169 727 935 |
|
Slovenia |
55 477 547 |
– 523 489 |
54 954 058 |
|
Slovakia |
83 067 479 |
–7 976 719 |
75 090 760 |
|
Finland |
262 310 984 |
–13 266 147 |
249 044 837 |
|
Sweden |
493 414 503 |
–42 734 747 |
450 679 756 |
|
United Kingdom |
3 487 055 667 |
– 413 078 359 |
3 073 977 308 |
|
Article 1 3 0 — Total |
19 095 673 953 |
– 998 917 679 |
18 096 756 274 |
CHAPTER 1 4 —
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM
|
Title Chapter Article Item |
Heading |
Budget 2008 |
Amending budget No 5 |
New amount |
|
1 4 |
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM |
|||
|
1 4 0 |
Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom |
|||
|
1 4 0 0 |
Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom |
79 015 677 374 |
1 211 117 679 |
80 226 795 053 |
|
1 4 0 2 |
Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees |
— |
|
— |
|
1 4 0 3 |
Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve |
— |
|
— |
|
|
Article 1 4 0 — Subtotal |
79 015 677 374 |
1 211 117 679 |
80 226 795 053 |
|
|
Chapter 1 4 — Total |
79 015 677 374 |
1 211 117 679 |
80 226 795 053 |
1 4 0
Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom
1 4 0 0
Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom
|
Budget 2008 |
Amending budget No 5 |
New amount |
|
79 015 677 374 |
1 211 117 679 |
80 226 795 053 |
Remarks
The rate to be applied to the Member States' gross national income for this financial year is 0,6389 %.
Legal basis
Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.
|
Member State |
Budget 2008 |
Amending budget No 5 |
New amount |
|
Belgium |
2 146 650 423 |
65 643 449 |
2 212 293 872 |
|
Bulgaria |
189 905 672 |
20 391 595 |
210 297 267 |
|
Czech Republic |
765 344 920 |
84 115 167 |
849 460 087 |
|
Denmark |
1 501 847 706 |
32 669 927 |
1 534 517 633 |
|
Germany |
15 515 459 536 |
505 538 529 |
16 020 998 065 |
|
Estonia |
103 898 962 |
– 942 196 |
102 956 766 |
|
Ireland |
1 079 518 491 |
–47 587 411 |
1 031 931 080 |
|
Greece |
1 365 703 524 |
150 141 862 |
1 515 845 386 |
|
Spain |
6 792 620 141 |
–1 828 581 |
6 790 791 560 |
|
France |
12 070 059 530 |
429 901 869 |
12 499 961 399 |
|
Italy |
9 858 616 771 |
119 000 983 |
9 977 617 754 |
|
Cyprus |
98 757 301 |
4 883 126 |
103 640 427 |
|
Latvia |
137 281 473 |
7 071 915 |
144 353 388 |
|
Lithuania |
179 792 441 |
18 016 196 |
197 808 637 |
|
Luxembourg |
203 257 547 |
–14 483 456 |
188 774 091 |
|
Hungary |
624 982 341 |
–2 366 030 |
622 616 311 |
|
Malta |
33 440 882 |
1 549 135 |
34 990 017 |
|
Netherlands |
3 605 237 755 |
106 912 785 |
3 712 150 540 |
|
Austria |
1 717 724 667 |
77 572 516 |
1 795 297 183 |
|
Poland |
1 959 764 975 |
188 096 739 |
2 147 861 714 |
|
Portugal |
1 003 693 425 |
17 736 113 |
1 021 429 538 |
|
Romania |
826 758 020 |
–17 934 861 |
808 823 159 |
|
Slovenia |
210 314 778 |
14 591 107 |
224 905 885 |
|
Slovakia |
353 977 509 |
16 605 638 |
370 583 147 |
|
Finland |
1 147 947 397 |
63 675 308 |
1 211 622 705 |
|
Sweden |
2 169 302 729 |
24 744 427 |
2 194 047 156 |
|
United Kingdom |
13 353 818 458 |
– 652 598 172 |
12 701 220 286 |
|
Item 1 4 0 0 — Total |
79 015 677 374 |
1 211 117 679 |
80 226 795 053 |
CHAPTER 1 5 —
CORRECTION OF BUDGETARY IMBALANCES
|
Title Chapter Article Item |
Heading |
Budget 2008 |
Amending budget No 5 |
New amount |
|
1 5 |
CORRECTION OF BUDGETARY IMBALANCES |
|||
|
1 5 0 |
Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom |
0 |
|
0 |
|
|
Article 1 5 0 — Subtotal |
0 |
|
0 |
|
|
Chapter 1 5 — Total |
0 |
|
0 |
1 5 0
Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom
|
Budget 2008 |
Amending budget No 5 |
New amount |
|
0 |
0 |
0 |
Legal basis
Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Articles 4 and 5 thereof.
|
Member State |
Budget 2008 |
Amending budget No 5 |
New amount |
|
Belgium |
264 394 444 |
36 645 839 |
301 040 283 |
|
Bulgaria |
23 389 931 |
5 226 497 |
28 616 428 |
|
Czech Republic |
94 264 507 |
21 326 694 |
115 591 201 |
|
Denmark |
184 976 643 |
23 834 505 |
208 811 148 |
|
Germany |
340 140 218 |
47 448 318 |
387 588 536 |
|
Estonia |
12 796 824 |
1 213 129 |
14 009 953 |
|
Ireland |
132 960 024 |
7 461 115 |
140 421 139 |
|
Greece |
168 208 303 |
38 061 999 |
206 270 302 |
|
Spain |
836 620 163 |
87 444 149 |
924 064 312 |
|
France |
1 486 621 504 |
214 324 273 |
1 700 945 777 |
|
Italy |
1 214 246 844 |
143 468 292 |
1 357 715 136 |
|
Cyprus |
12 163 546 |
1 939 437 |
14 102 983 |
|
Latvia |
16 908 416 |
2 734 627 |
19 643 043 |
|
Lithuania |
22 144 324 |
4 772 700 |
26 917 024 |
|
Luxembourg |
25 034 428 |
653 211 |
25 687 639 |
|
Hungary |
76 976 604 |
7 746 584 |
84 723 188 |
|
Malta |
4 118 781 |
642 523 |
4 761 304 |
|
Netherlands |
79 036 419 |
10 769 908 |
89 806 327 |
|
Austria |
37 657 102 |
5 775 686 |
43 432 788 |
|
Poland |
241 376 502 |
50 896 106 |
292 272 608 |
|
Portugal |
123 620 950 |
15 371 180 |
138 992 130 |
|
Romania |
101 828 516 |
8 232 971 |
110 061 487 |
|
Slovenia |
25 903 640 |
4 700 672 |
30 604 312 |
|
Slovakia |
43 598 010 |
6 829 493 |
50 427 503 |
|
Finland |
141 388 142 |
23 484 729 |
164 872 871 |
|
Sweden |
47 556 896 |
5 522 664 |
53 079 560 |
|
United Kingdom |
–5 757 931 681 |
– 776 527 301 |
–6 534 458 982 |
|
Article 1 5 0 — Total |
0 |
0 |
0 |
TITLE 3
SURPLUSES, BALANCES AND ADJUSTMENTS
|
Title Chapter |
Heading |
Budget 2008 |
Amending budget No 5 |
New amount |
|
3 0 |
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |
1 654 583 290 |
|
1 654 583 290 |
|
3 1 |
BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) No 1150/2000 |
p.m. |
|
p.m. |
|
3 2 |
BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(7) TO (9) OF REGULATION (EC, EURATOM) No 1150/2000 |
p.m. |
|
p.m. |
|
3 3 |
REFUNDS TO MEMBER STATES |
p.m. |
|
p.m. |
|
3 4 |
ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE |
p.m. |
|
p.m. |
|
3 5 |
RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM |
p.m. |
|
0 |
|
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 |
1 654 583 290 |
|
1 654 583 290 |
CHAPTER 3 5 —
RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM
|
Title Chapter Article Item |
Heading |
Budget 2008 |
Amending budget No 5 |
New amount |
|
3 5 |
RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM |
|||
|
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. |
|
0 |
|
|
Article 3 5 0 — Subtotal |
p.m. |
|
0 |
|
|
Chapter 3 5 — Total |
p.m. |
|
0 |
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
|
Budget 2008 |
Amending budget No 5 |
New amount |
|
p.m. |
0 |
0 |
Remarks
Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom.
The new figures correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2004.
|
Member State |
Budget 2008 |
Amending budget No 5 |
New amount |
|
Belgium |
p.m. |
2 392 182 |
2 392 182 |
|
Bulgaria |
— |
— |
— |
|
Czech Republic |
p.m. |
1 265 029 |
1 265 029 |
|
Denmark |
p.m. |
5 800 976 |
5 800 976 |
|
Germany |
p.m. |
14 493 411 |
14 493 411 |
|
Estonia |
p.m. |
678 387 |
678 387 |
|
Ireland |
p.m. |
593 890 |
593 890 |
|
Greece |
p.m. |
14 522 967 |
14 522 967 |
|
Spain |
p.m. |
7 627 237 |
7 627 237 |
|
France |
p.m. |
21 623 756 |
21 623 756 |
|
Italy |
p.m. |
44 925 252 |
44 925 252 |
|
Cyprus |
p.m. |
102 536 |
102 536 |
|
Latvia |
p.m. |
– 145 286 |
– 145 286 |
|
Lithuania |
p.m. |
–1 166 128 |
–1 166 128 |
|
Luxembourg |
p.m. |
2 161 097 |
2 161 097 |
|
Hungary |
p.m. |
3 654 140 |
3 654 140 |
|
Malta |
p.m. |
130 946 |
130 946 |
|
Netherlands |
p.m. |
–7 933 202 |
–7 933 202 |
|
Austria |
p.m. |
–7 470 091 |
–7 470 091 |
|
Poland |
p.m. |
997 325 |
997 325 |
|
Portugal |
p.m. |
1 158 294 |
1 158 294 |
|
Romania |
— |
— |
— |
|
Slovenia |
p.m. |
807 014 |
807 014 |
|
Slovakia |
p.m. |
–2 963 326 |
–2 963 326 |
|
Finland |
p.m. |
5 549 337 |
5 549 337 |
|
Sweden |
p.m. |
–6 902 695 |
–6 902 695 |
|
United Kingdom |
p.m. |
– 101 903 048 |
– 101 903 048 |
|
Item 3 5 0 4 — Total |
p.m. |
0 |
0 |
(1) AB No 1 to No 5/2008 included.
(2) The figures in this column correspond to those in the 2007 budget (OJ L 77, 16.3.2007, p. 1) plus Amending Budgets No 1 to No 7/2007.
(3) The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.
(4) AB No 1 to No 5/2008 included.
(5) The figures in this column correspond to those in the 2007 budget (OJ L 77, 16.3.2007, p. 1) plus Amending Budgets No 1 to No 7/2007.
(6) The own resources for the 2008 budget are determined on the basis of the budget forecasts adopted at the 142th meeting of the Advisory Committee on Own Resources on 7 May 2008.
(7) The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.
(8) The base to be used does not exceed 50 % of GNI.
(9) Calculation of rate: (80 226 795 053) / (125 563 242 000) = 0,638935358590056 %.
(10) Rounded percentages.
(11) The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU-25 GDP deflator for 2004, 2005 and 2006, as well as payments made to Bulgaria and Romania under 2006 appropriations. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.
(12) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.
(13) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).
(14) Rounded percentages.
(15) The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States, which joined the EU on 1 May 2004, under 2003 appropriations. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.
(16) 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.
(17) 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).
Note: The difference of – € 122 514 360 between the definitive amount of the 2004 UK correction (€ 5 547 862 430, as calculated above) and the previously budgeted amount of the 2004 UK correction (€ 5 425 348 070, entered in the AB 3/2006) is financed in chapter 3 5 of the AB 5/2008. This impact is the so-called ‘direct effect’ of the UK correction. A supplementary adjustment, to take into account the so-called ‘indirect effect’ of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 3 5 of the AB 5/2008. This ‘indirect effect’ corresponds to an increase of € 20 611 312 for the United Kingdom, so that the total amount entered in chapter 3 5 of the AB 5/2008 is a payment of € 101 903 048 to the United Kingdom (= – € 122 514 360 + € 20 611 312).
(18) p.m. (own resources + other revenue = total revenue = total expenditure); (116 859 851 327 + 3 803 033 702 = 120 662 885 029 = 120 662 885 029).
(19) Total own resources as percentage of GNI: (116 859 851 327) / (12 556 324 200 000) = 0,93 %; own resources ceiling as percentage of GNI: 1,24 %.