52008DC0381

[pic] | COMMISSION OF THE EUROPEAN COMMUNITIES |

Brussels, 18.6.2008

COM(2008) 381 final

PRELIMINARY DRAFT AMENDING BUDGET N° 5 TO THE GENERAL BUDGET 2008

GENERAL STATEMENT OF REVENUE

(presented by the Commission)

PRELIMINARY DRAFT AMENDING BUDGET N° 5 TO THE GENERAL BUDGET 2008

GENERAL STATEMENT OF REVENUE

Having regard to:

- the Treaty establishing the European Community, and in particular Article 272 thereof,

- the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,

- the 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], as last amended by Council Regulation (EC) No 1525/2007[2], and in particular Article 37 thereof,

The European Commission hereby presents to the budgetary authority the Preliminary Draft Amending Budget No 5 to the 2008 budget.

TABLE OF CONTENTS

1. Introduction 4

2. Revision of the forecast of TOR, VAT & GNI bases 5

3. 2004 UK correction & 2007 UK correction 7

3.1. Calculation of the corrections 8

3.1.1. 2007 UK correction 9

3.1.2. 2004 UK correction 9

3.2. Entry in the PDAB 5/2008 of the 1 st update of the 2007 UK correction and of the definitive amount of the 2004 UK correction 10

3.2.1. 2007 UK correction (chapter 15) 10

3.2.2. 2004 UK correction (chapter 35) 10

CHANGES TO THE GENERAL STATEMENT OF REVENUE

The changes to the general statement of revenue are forwarded separately via the SEI-BUD system. An English version of the changes to the general statement of revenue is attached for information as a budgetary annex.

INTRODUCTION

The Preliminary Draft Amending Budget No 5 to the Budget for 2008 (PDAB 5/2008) covers the revision of the forecast of traditional own resources (TOR, i.e. customs duties, agricultural duties and sugar levies), VAT and GNI bases and the budgeting of the relevant UK corrections as well as their financing, resulting in a change in the distribution between Member States of their own resources contributions to the EU budget.

The following summary table shows the distribution of total own resources payments between Member States as budgeted in:

- the Budget 2008,

- the Amending Budget (AB) 1/2008[3] - modifies the 2008 budget in order to mobilise the EU Solidarity Fund for the floods that hit the United Kingdom in June and July 2007, to modify the structure of the budget for the Research Executive Agency and the European Research Council Executive Agency, to modify the establishment plan of the European Agency for the Management of the Operational Cooperation at the External Borders, to create the budget item for Galileo Programme and budget article for Exceptional Crisis Expenditure,

- the Amending Budget (AB) 2/2008[4] - modifies the 2008 budget in order to include into the 2008 budget unused appropriations for commitments for the ERDF, EAFRD and EFF arising form delays in implementation of the first year of the multi-annual financial framework 2007-2013, to modify the establishment plans of the European Medicines Agency and of the European Maritime Safety Agency; it only concerns commitment appropriations and does not change financing,

- the Amending Budget (AB) 3/2008[5] - modifies the 2008 budget in order to include the budgeting of the revenue accruing from the Microsoft case and of the savings from lower pay and pension increase in 2007, to create budgetary structure for four Joint Technology Initiatives, to mobilise EU Solidarity Fund for fires in Greece in August 2007 and floods in Slovenia in September 2007, and to modify the establishment plans of the European Institute for Gender Equality and European Economic and Social Committee,

- the Amending Budget (AB) 4/2008[6] - modifies the 2008 budget in order to budget the surplus from the previous year of EUR 1 528.8 million,

- the present PDAB 5/2008.

- amounts in euro

Budget 2008 | AB 1/2008 | AB 3/2008 | AB 4/2008 | PDAB 5/2008 | PDAB 5/2008 vs. AB 4/2008 |

(1) | (2) | (3) | (4) | (5) | in % | (6) = (5) – (4) |

BE | 4 670 799 937 | 4 675 211 596 | 4 656 317 714 | 4 614 783 290 | 4 856 220 627 | 4.16% | + 241 437 337 |

BG | 334 445 137 | 334 835 419 | 333 163 952 | 329 489 566 | 367 698 247 | 0.31% | + 38 208 681 |

CZ | 1 321 866 315 | 1 323 439 204 | 1 316 702 971 | 1 301 894 710 | 1 383 575 486 | 1.18% | + 81 680 776 |

DK | 2 369 166 347 | 2 372 252 849 | 2 359 034 240 | 2 329 975 768 | 2 436 162 570 | 2.08% | + 106 186 802 |

DE | 23 473 578 458 | 23 505 464 842 | 23 368 904 529 | 23 068 703 963 | 23 265 286 873 | 19.91% | + 196 582 910 |

EE | 182 513 841 | 182 727 368 | 181 812 894 | 179 802 607 | 177 701 816 | 0.15% | - 2 100 791 |

IE | 1 758 207 506 | 1 760 426 063 | 1 750 924 612 | 1 730 037 570 | 1 664 290 689 | 1.42% | - 65 746 881 |

EL | 2 189 299 651 | 2 192 106 358 | 2 180 086 030 | 2 153 661 742 | 2 362 724 048 | 2.02% | + 209 062 306 |

ES | 11 003 073 520 | 11 017 033 280 | 10 957 247 597 | 10 825 820 719 | 10 754 761 835 | 9.20% | - 71 058 884 |

FR | 18 686 816 894 | 18 711 622 512 | 18 605 387 106 | 18 371 849 795 | 18 785 484 519 | 16.08% | + 413 634 724 |

IT | 15 177 182 642 | 15 197 443 443 | 15 110 672 194 | 14 919 922 940 | 15 211 763 701 | 13.02% | + 291 840 761 |

CY | 179 848 446 | 180 051 406 | 179 182 187 | 177 271 383 | 188 969 703 | 0.16% | + 11 698 320 |

LV | 222 784 810 | 223 066 942 | 221 858 650 | 219 202 462 | 230 522 807 | 0.20% | + 11 320 345 |

LT | 302 137 161 | 302 506 659 | 300 924 204 | 297 445 493 | 325 971 362 | 0.28% | + 28 525 869 |

LU | 309 711 928 | 310 129 650 | 308 340 665 | 304 407 941 | 283 748 353 | 0.24% | - 20 659 588 |

HU | 991 943 975 | 993 228 399 | 987 727 577 | 975 635 118 | 977 145 493 | 0.84% | + 1 510 375 |

MT | 59 353 449 | 59 422 174 | 59 127 842 | 58 480 812 | 59 631 814 | 0.05% | + 1 151 002 |

NL | 6 654 552 673 | 6 661 961 928 | 6 630 230 196 | 6 560 474 324 | 6 698 750 007 | 5.73% | + 138 275 683 |

AT | 2 549 839 115 | 2 553 369 273 | 2 538 250 609 | 2 505 015 247 | 2 455 386 317 | 2.10% | - 49 628 930 |

PL | 3 191 434 827 | 3 195 462 411 | 3 178 213 413 | 3 140 294 939 | 3 445 945 465 | 2.95% | + 305 650 526 |

PT | 1 550 363 324 | 1 552 426 051 | 1 543 591 978 | 1 524 172 036 | 1 567 158 570 | 1.34% | + 42 986 534 |

RO | 1 350 381 019 | 1 352 080 119 | 1 344 803 355 | 1 328 806 844 | 1 304 012 581 | 1.12% | - 24 794 263 |

SI | 338 884 110 | 339 316 335 | 337 465 236 | 333 395 965 | 406 271 269 | 0.35% | + 72 875 304 |

SK | 569 380 009 | 570 107 481 | 566 991 925 | 560 142 998 | 601 838 084 | 0.52% | + 41 695 086 |

FI | 1 739 702 106 | 1 742 061 294 | 1 731 957 561 | 1 709 746 523 | 1 790 489 750 | 1.53% | + 80 743 227 |

SE | 3 195 781 885 | 3 200 240 097 | 3 181 146 840 | 3 139 174 128 | 3 164 003 777 | 2.71% | + 24 829 649 |

UK | 14 548 709 115 | 14 576 153 032 | 14 458 618 540 | 14 200 242 444 | 12 094 335 564 | 10.35% | - 2 105 906 880 |

EU | 118 921 758 200 | 119 084 146 185 | 118 388 684 617 | 116 859 851 327 | 116 859 851 327 | 100% | 0 |

REVISION OF THE FORECAST OF TOR, VAT & GNI BASES

According to established practice the Commission proposes to revise the financing of the budget on the basis of more recent economic forecasts, adopted at a meeting of the Advisory Committee on Own Resources (ACOR).

The revision concerns the forecast of TOR (customs duties, agricultural duties and sugar levies) to be paid to the budget in 2008 as well as the forecast of the 2008 VAT & GNI bases. The forecast in the Budget 2008 (and in the AB 1/2008, AB 2/2008, AB 3/2008 and AB 4/2008) was established at the 139th ACOR meeting on 16 May 2007. The revised forecast taken into account in the present PDAB 5/2008 was adopted at the 142nd ACOR meeting on 7 May 2008. The use of an updated forecast of own resources improves the accuracy of the payments that Member States are asked to make during the budgetary year and reduces the unavoidable forecasting errors from the previous year.

As compared to the forecast agreed in May 2007, the forecast agreed in May 2008 has been revised as follows:

- The total forecast of 2008 net agricultural duties was decreased by – 23.8 % to EUR 1 282.8 million (after deduction of 25 % in collection costs). The breakdown of this total forecast between Member States has been updated, using the latest information available on collected 2007 net agricultural duties. The revised total forecast was provided by DG AGRI.

- The total forecast of 2008 net sugar levies was increased by + 11.8 % to EUR 707.8 million (after deduction of 25 % in collection costs). The revised total forecast and breakdown between Member States were provided by DG AGRI.

- Total 2008 net customs duties are now forecast at EUR 16 545.7 million (after deduction of 25 % in collection costs), which represents an increase by + 0.7 % relative to the May 2007 forecast of EUR 16 431.9 million. The main reason for this increase is a higher forecast of the weighted average tariff (1.62 %, as compared to 1.54 % last year). The forecast was made on a Member State basis, using DG ECFIN forecast growth rates of extra EU imports as published in the spring 2008 economic forecasts on 28 April 2008.

- The total 2008 EU uncapped VAT base is now forecast at EUR 6 023 302.5 million, which represents an increase of + 0.9 % as compared to the May 2007 forecast of EUR 5 968 617.1 million. The total 2008 EU capped VAT base[7] is forecast at EUR 5 795 819.8 million, which represents an increase of + 0.5 % as compared to the May 2007 forecast of EUR 5 766 921.4 million.

- The total 2008 EU GNI base is forecast at EUR 12 556 324.2 million, which represents a decrease of - 0.3 % as compared to the May 2007 forecast of EUR 12 589 247.2 million.

The exchange rates of 31 December 2007 have been used for converting the forecast VAT & GNI bases in national currency into euro (for the twelve Member States that are not members of the euro zone). This avoids distortions since it is this rate which is used to convert budgeted own resources payments from euro into national currency when the amounts are called in (as stipulated in Article 10(3) of Council Regulation No 1150/2000).

The revised forecasts of TOR (customs duties, agricultural duties and sugar levies), uncapped VAT bases and GNI bases for 2008, as adopted at the 142nd ACOR meeting on 7 May 2008, are set out in the following table (rounded figures):

Revised forecasts of TOR, VAT & GNI bases for 2008 (in million EUR)

Agricultural duties (75%) | Sugar levies (75%) | Customs duties (75%) | Uncapped VAT bases | GNI bases | Capped VAT bases |

BE | 15,5 | 42,6 | 1 821,1 | 147 738,0 | 346 246,9 | 147.738,00 |

BG | 15,5 | 0,4 | 61,5 | 20 026,7 | 32 913,7 | 16.456,85 |

CZ | 3,6 | 6,4 | 199,7 | 81 943,0 | 132 949,3 | 66.474,65 |

DK | 31,6 | 21,5 | 318,4 | 101 055,2 | 240 167,9 | 101.055,20 |

DE | 157,1 | 163,7 | 3 182,4 | 1 069 378,5 | 2 507 452,1 | 1.069.378,50 |

EE | 0,9 | 8,6 | 25,4 | 9 609,7 | 16 113,8 | 8.056,90 |

IE | 0,7 | 0,0 | 238,5 | 100 353,1 | 161 507,9 | 80.753,95 |

EL | 7,6 | 1,5 | 246,6 | 126 016,5 | 237 245,5 | 118.622,75 |

ES | 34,5 | 8,5 | 1 330,0 | 660 383,6 | 1 062 829,2 | 531.414,60 |

FR | 103,4 | 229,6 | 1 263,3 | 950 125,5 | 1 956 373,4 | 950.125,50 |

IT | 137,8 | 7,9 | 1 672,2 | 644 894,3 | 1 561 600,5 | 644.894,30 |

CY | 3,8 | 3,8 | 38,2 | 14 388,8 | 16 220,8 | 8.110,40 |

LV | 1,3 | 0,8 | 29,3 | 12 592,0 | 22 592,8 | 11.296,40 |

LT | 2,8 | 5,3 | 46,2 | 15 408,7 | 30 959,1 | 15.408,70 |

LU | 0,6 | 0,0 | 20,4 | 19 830,7 | 29 545,1 | 14.772,55 |

HU | 4,6 | 6,3 | 115,9 | 44 630,0 | 97 445,9 | 44.630,00 |

MT | 1,3 | 0,2 | 9,7 | 4 251,2 | 5 476,3 | 2.738,15 |

NL | 227,7 | 38,6 | 1 742,6 | 286 904,9 | 580 990,0 | 286.904,90 |

AT | 2,3 | 13,8 | 219,7 | 124 368,7 | 280 982,6 | 124.368,70 |

PL | 37,7 | 71,2 | 371,1 | 184 560,3 | 336 162,6 | 168.081,30 |

PT | 19,4 | 0,3 | 136,3 | 98 465,8 | 159 864,3 | 79.932,15 |

RO | 32,1 | 1,1 | 182,2 | 54 358,5 | 126 589,2 | 54.358,50 |

SI | 0,4 | 0,0 | 94,6 | 19 372,0 | 35 200,1 | 17.600,05 |

SK | 1,2 | 5,4 | 102,1 | 24 049,2 | 58 000,1 | 24.049,20 |

FI | 7,7 | 0,9 | 150,8 | 79 761,2 | 189 631,5 | 79.761,20 |

SE | 20,5 | 12,8 | 439,8 | 144 338,5 | 343 391,1 | 144.338,50 |

UK | 411,2 | 56,6 | 2 487,7 | 984 497,9 | 1 987 872,5 | 984.497,90 |

EU | 1 282,8 | 707,8 | 16 545,7 | 6 023 302,5 | 12 556 324,2 | 5.795.819,80 |

2004 UK CORRECTION & 2007 UK CORRECTION

THE CORRECTION OF BUDGETARY IMBALANCES IN FAVOUR OF THE U nited Kingdom (UK correction) to be budgeted in the present PDAB concerns two years: 2004 and 2007. As the UK correction of a certain year is to be financed in the following year, all 27 Member States participate in the financing of the 2007 UK correction. The financing of the 2004 UK correction does, however, only concern the 25 countries that were Member States in 2005.

The 2004 UK correction and 2007 UK correction are all subject to the rules of Council Decision (EC) No 2000/597 and its accompanying working document, the 2000 Calculation Method [8].

Pursuant to the above rules, the net “windfall gains” of the UK resulting from the increase as from 2001 in the percentage of TOR retained by Member States as a compensation for their collection costs are neutralised in the calculation of the UK correction, as well as pre-accession expenditure (PAE) paid under appropriations for payments relating to the year preceding the enlargement. The same adjustment for PAE will be followed at the occasion of each future enlargement of the Union.

Furthermore, the share of Austria, Germany, the Netherlands and Sweden in the financing of the UK correction is reduced to one fourth of their normal share. The reduction is financed by the other Member States, excluding the UK. These financing rules have an impact on the uniform rate of call of VAT, calculated as the difference between the maximum rate of call (0.50 % of the capped VAT base) and the frozen rate (whose calculation is based on the 2007 UK correction).

The difference between the 2004 UK correction ( definitive amount ) and the amount previously budgeted (in 2006) as well as the result of the entire recalculation of the financing of the whole amount of the 2004 UK correction on the basis of the latest data for 2005 is entered under chapter 35 of the budget, without any impact on the uniform rate of call of VAT.

The amount of the 1 st update of the 2007 UK correction is entered under chapter 15 of the PDAB 5/2008, as a replacement of the provisional amount of the 2007 UK correction entered under chapter 15 of the Budget 2008.

Calculation of the corrections

In the present PDAB, the calculation and financing of the 1 st update of the 2007 UK correction, as well as of the definitive amount of the 2004 UK correction are entered.

As far as the 2005 and 2006 UK corrections are concerned, the Commission shall (according to the 2000 Calculation Method ) propose to budget an update if it differs significantly from the corresponding previously budgeted calculation. According to the Commission’s current calculations, the amount of the 2005 and 2006 UK corrections do not differ significantly from, respectively, the 1 st update of the 2005 UK correction entered in the AB 4/2006 and from the 1 st update of the 2006 UK correction entered in the AB 5/2007. Consequently, an update is not proposed for budgeting in the present PDAB 5/2008.

2007 UK correction

The following table summarises the changes between the provisional amount of the 2007 UK correction entered in the budget 2008 and the 1 st update of the 2007 UK correction to be entered in the PDAB 5/2008.

The 1 st update of the 2007 UK correction is EUR 776.5 million higher as compared to the provisional amount of the 2007 UK correction entered in the budget 2008.

2004 UK correction

The table hereafter summarises the changes between the 2 nd update of the 2004 UK correction entered in the AB 4/2006 and the definitive amount of the 2004 UK correction to be entered in the PDAB 5/2008.

2004 UK correction | 2nd UPDATE AB 4/2006 | DEFINITIVE AB 5/2008 | Difference |

(1) | UK share of uncapped VAT base | 18,6437% | 18,6421% | - 0,0015% |

(2) | UK share of PAE-adjusted total allocated expenditure | 7,9665% | 7,9467% | - 0,0198% |

(3) | = (1) - (2) | 10,6772% | 10,6954% | + 0,0183% |

(4) | Total allocated expenditure | 92.157.248.765 | 92.456.248.291 | + 298.999.526 |

(5) | Pre-accession expenditure (PAE) | 1.741.475.677 | 1.758.152.082 | + 16.676.405 |

(6) | PAE-adjusted total allocated expenditure = (4) - (5) | 90.415.773.088 | 90.698.096.209 | + 282.323.121 |

(7) | UK correction original amount = (3) x (6) x 0.66 | 6.371.527.835 | 6.402.357.774 | + 30.829.939 |

(8) | UK advantage | 944.363.904 | 852.641.338 | - 91.722.567 |

(9) | Core UK correction = (7) - (8) | 5.427.163.931 | 5.549.716.436 | + 122.552.505 |

(10) | TOR windfall gains | 1.815.861 | 1.854.006 | + 38.145 |

(11) | UK correction = (9) - (10) | 5.425.348.070 | 5.547.862.430 | + 122.514.360 |

The definitive amount of the 2004 UK correction is EUR 122.5 million higher as compared to the 2 nd update of the 2004 UK correction entered in the AB 4/2006. The difference is due to the combined effect of five factors, which can be quantified as follows:

- The decrease in the UK share of uncapped VAT base decreases the 2004 UK correction by around EUR 0.9 million.

- The decrease in the UK share of PAE-adjusted total allocated expenditure increases the 2004 UK correction by around EUR 11.8 million.

- The increase in PAE-adjusted total allocated expenditure increases the 2004 UK correction by around EUR 19.9 million.

- The decrease in the so-called “UK advantage” increases the 2004 UK correction by EUR 91.7 million.

- The increase in the so-called “TOR windfall gains” decreases the 2004 UK correction by EUR 0.04 million.

Entry in the PDAB 5/2008 of the 1 st update of the 2007 UK correction and of the definitive amount of the 2004 UK correction

2007 UK correction (chapter 15)

The amount of the UK correction to be budgeted in chapter 15 of the present PDAB 5/2008 is the amount of the 1 st update of the 2007 UK correction (i.e. EUR 6 534 458 982, replacing the EUR 5 757 931 681 entered in the budget 2008).

This amount is to be financed along the revised 2008 GNI bases of the present PDAB 5/2008. The budgeting of this amount in chapter 15 is summarised below:

2007 UK correction Chapter 15 |

BE | 301.040.283 | LU | 25.687.639 |

BG | 28.616.428 | HU | 84.723.188 |

CZ | 115.591.201 | MT | 4.761.304 |

DK | 208.811.148 | NL | 89.806.327 |

DE | 387.588.536 | AT | 43.432.788 |

EE | 14.009.953 | PL | 292.272.608 |

IE | 140.421.139 | PT | 138.992.130 |

EL | 206.270.302 | RO | 110.061.487 |

ES | 924.064.312 | SI | 30.604.312 |

FR | 1.700.945.777 | SK | 50.427.503 |

IT | 1.357.715.136 | FI | 164.872.871 |

CY | 14.102.983 | SE | 53.079.560 |

LV | 19.643.043 | UK | -6.534.458.982 |

LT | 26.917.024 | Total | 0 |

2004 UK correction (chapter 35)

The financing of the definitive amount of the 2004 UK correction is entered in chapter 35 of the present PDAB 5/2008 along the 2005 GNI (and VAT) bases as known at the end of 2007. The amount budgeted in chapter 35 includes:

- the adjustment as regards the direct effect , i.e. the difference between what each Member State should pay for the definitive amount of the 2004 UK correction (along the 2005 GNI bases as known at the end of 2007) and the corresponding amounts previously budgeted (i.e. the payments for the financing of the 2 nd update of the 2004 UK correction budgeted in the AB 4/2006),

- the adjustment as regards the indirect effect , i.e. the difference between the implicit impact[9] on Member States’ VAT and GNI payments of the definitive amount of the 2004 UK correction (along the 2005 VAT & GNI bases as known at the end of 2007) and the implicit impact on Member States’ VAT & GNI payments of the 2 nd update of the 2004 UK correction in the AB 4/2006 (along the 2005 VAT & GNI bases in the AB 4/2006).

The financing of the definitive amount of the 2004 UK correction in chapter 35 of the present PDAB 5/2008 is summarised below:

Definitive amount | 2nd update | Adjustment | Definitive amount | 2nd update | Adjustment | TOTAL |

(direct effect along 2005 GNI bases, as known at end 2007) | (direct effect budgeted in AB 4/2006, i.e. along 2005 GNI bases as of AB 4/2006) | direct effect | (indirect effect on VAT/GNI contributions in the 2005 budget, as recalculated at end 2007) | (indirect effect on VAT/GNI contributions in the AB 4/2006) | indirect effect | (to be budgeted in chapter 35 of PDAB 5/2008) |

(1) | (2) | (3) = (1) - (2) | (4) | (5) | (6) = (4) - (5) | (7) = (3) + (6) |

BE | + 266.341.510 | + 262.624.473 | + 3.717.037 | + 19.088.192 | + 20.413.048 | - 1.324.856 | + 2.392.182 |

BG | --- | --- | --- | --- | --- | --- | --- |

CZ | + 83.459.703 | + 81.844.717 | + 1.614.985 | - 7.823.857 | - 7.473.901 | - 349.956 | + 1.265.029 |

DK | + 184.043.960 | + 179.379.323 | + 4.664.638 | + 24.252.620 | + 23.116.282 | + 1.136.338 | + 5.800.976 |

DE | + 345.309.864 | + 339.165.140 | + 6.144.723 | + 130.042.744 | + 121.694.055 | + 8.348.689 | + 14.493.411 |

EE | + 9.425.231 | + 8.653.506 | + 771.726 | - 883.560 | - 790.221 | - 93.339 | + 678.387 |

IE | + 119.506.036 | + 118.533.396 | + 972.640 | - 11.202.990 | - 10.824.240 | - 378.749 | + 593.890 |

EL | + 170.161.439 | + 153.724.675 | + 16.436.764 | - 15.951.636 | - 14.037.840 | - 1.913.797 | + 14.522.967 |

ES | + 783.021.401 | + 772.537.094 | + 10.484.306 | - 73.403.662 | - 70.546.592 | - 2.857.070 | + 7.627.237 |

FR | + 1.518.604.760 | + 1.496.997.388 | + 21.607.371 | - 80.950.295 | - 80.966.680 | + 16.384 | + 21.623.756 |

IT | + 1.239.429.371 | + 1.202.835.172 | + 36.594.198 | + 172.108.282 | + 163.777.228 | + 8.331.054 | + 44.925.252 |

CY | + 11.499.370 | + 11.355.828 | + 143.542 | - 1.077.998 | - 1.036.992 | - 41.006 | + 102.536 |

LV | + 11.298.666 | + 11.008.739 | + 289.927 | - 436.896 | - 1.682 | - 435.214 | - 145.286 |

LT | + 17.867.304 | + 17.728.576 | + 138.728 | + 572.227 | + 1.877.083 | - 1.304.856 | - 1.166.128 |

LU | + 21.875.024 | + 19.825.112 | + 2.049.912 | - 1.699.206 | - 1.810.391 | + 111.185 | + 2.161.097 |

HU | + 72.734.887 | + 71.709.914 | + 1.024.973 | + 4.974.886 | + 2.345.719 | + 2.629.167 | + 3.654.140 |

MT | + 3.956.719 | + 3.802.050 | + 154.669 | - 370.919 | - 347.196 | - 23.723 | + 130.946 |

NL | + 78.280.825 | + 75.626.643 | + 2.654.183 | - 29.400.216 | - 18.812.831 | - 10.587.385 | - 7.933.202 |

AT | + 37.257.336 | + 36.970.559 | + 286.776 | + 1.708.570 | + 9.465.437 | - 7.756.868 | - 7.470.091 |

PL | + 206.212.499 | + 200.640.137 | + 5.572.363 | - 19.331.212 | - 14.756.174 | - 4.575.037 | + 997.325 |

PT | + 127.428.953 | + 125.814.037 | + 1.614.916 | - 11.945.717 | - 11.489.094 | - 456.622 | + 1.158.294 |

RO | --- | --- | --- | --- | --- | --- | --- |

SI | + 24.526.412 | + 23.572.815 | + 953.597 | - 2.299.207 | - 2.152.624 | - 146.583 | + 807.014 |

SK | + 32.558.651 | + 31.678.907 | + 879.744 | + 226.597 | + 4.069.667 | - 3.843.070 | - 2.963.326 |

FI | + 139.062.549 | + 135.770.745 | + 3.291.804 | + 7.847.790 | + 5.590.257 | + 2.257.533 | + 5.549.337 |

SE | + 43.999.962 | + 43.549.125 | + 450.837 | + 9.077.065 | + 16.430.597 | - 7.353.532 | - 6.902.695 |

UK | - 5.547.862.430 | - 5.425.348.070 | - 122.514.360 | - 113.121.602 | - 133.732.914 | + 20.611.312 | - 101.903.048 |

Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 |

[1] OJ L 248, 16.9.2002, p. 1.

[2] OJ L 343, 27.12.2007, p. 9.

[3] As adopted on 9.4.2008.

[4] As adopted on 22.5.2008.

[5] As adopted on 5.6.2008.

[6] As adopted on 5.6.2008.

[7] In accordance with Council Decision No 2000/597; if the VAT base of a Member State exceeds 50 % of its GNI, then it is capped at these 50 %. For the PDAB 5/2008, 13 Member States will have their VAT base capped at 50 % of GNI: Bulgaria, the Czech Republic, Estonia, Ireland, Greece, Spain, Cyprus, Latvia, Luxembourg, Malta, Poland, Portugal and Slovenia.

[8] Council Decision n° 2000/597 of 29 September 2000 on the system of the EU own resources, available on: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2000:253:0042:0046:EN:PDF and Commission working document of 21 September 2000 "Calculation, financing, payment and entry in the budget of the correction of budgetary imbalances in accordance with Articles 4 and 5 of Council Decision [2000/597] on the system of the EU own resources” referred as the 2000 Calculation Method and available on: http://ec.europa.eu/budget/library/documents/revenue_expenditure/own_resources/calc_own_res_en.pdf

[9] Due to the effect of the UK correction on the uniform rate of call of VAT (reduced by the ‘frozen rate’) and therefore also on the uniform rate of call of GNI (increased to compensate for the reduced VAT payments).