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Document 32005B0700
Final adoption of amending budget No 4 of the European Union for the financial year 2005
Final adoption of amending budget No 4 of the European Union for the financial year 2005
Final adoption of amending budget No 4 of the European Union for the financial year 2005
ĠU L 270, 14.10.2005, p. 17–36
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
No longer in force, Date of end of validity: 31/12/2005
|
14.10.2005 |
EN |
Official Journal of the European Union |
L 270/17 |
FINAL ADOPTION
of amending budget No 4 of the European Union for the financial year 2005
(2005/700/EC, Euratom)
THE PRESIDENT OF THE EUROPEAN PARLIAMENT,
Having regard to the Treaty establishing the European Community, and in particular Article 272(4), penultimate subparagraph, 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), and in particular Articles 37 and 38 thereof,
Having regard to the general budget of the European Union for the financial year 2005 finally adopted on 16 December 2004 (2),
Having regard to the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure (3),
Having regard to the Interinstitutional Agreement of 7 November 2002 between the European Parliament, the Council and the Commission on the financing of the European Union Solidarity Fund supplementing the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure (4),
Having regard to Preliminary draft amending budget No 4/2005 of the European Union for the financial year 2005 presented by the Commission on 13 May 2005,
Having regard to Draft amending budget No 3/2005 of the European Union for the financial year 2005 established by the Council on 24 June 2005,
Having regard to Rule 69 of and Annex IV to the Rules of Procedure of the European Parliament,
Having regard to the resolution adopted by the European Parliament on 7 September 2005,
The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community having thus been completed,
DECLARES:
Sole article
Amending budget No 4 of the European Union for the financial year 2005 has been finally adopted.
Done at Strasbourg, 7 September 2005.
The President
J. BORRELL FONTELLES
(1) OJ L 248, 16.9.2002, p. 1.
(3) OJ C 172, 18.6.1999, p. 1. Agreement amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147,14.6.2003, p. 25).
FINAL ADOPTION OF AMENDING BUDGET No 4 OF THE EUROPEAN UNION FOR THE 2005 FINANCIAL YEAR
CONTENTS
GENERAL STATEMENT OF REVENUE
| A. Financing of the general budget | 21 |
| B. General statement of revenue by budget heading | 31 |
A. FINANCING OF THE GENERAL BUDGET
Appropriations to be covered during the financial year 2005 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 2005 (1) |
Budget 2004 (2) |
Change (%) |
|
1. Agriculture |
49 114 850 000 |
43 993 285 000 |
+11,64 |
|
2. Structural operations |
32 396 027 704 |
34 522 302 882 |
–6,16 |
|
3. Internal policies |
7 923 781 439 |
7 510 377 641 |
+5,50 |
|
4. External action |
5 476 162 603 |
4 950 907 978 |
+10,61 |
|
5. Administration |
6 292 367 368 |
6 121 983 823 |
+2,78 |
|
6. Reserves |
446 000 000 |
442 000 000 |
+0,90 |
|
7. Pre-accession strategy |
3 286 990 000 |
2 856 200 000 |
+15,08 |
|
8. Compensation |
1 304 988 996 |
1 409 545 056 |
–7,42 |
|
Total expenditure (3) |
106 241 168 110 |
101 806 602 380 |
+4,36 |
REVENUE
|
Description |
Budget 2005 (4) |
Budget 2004 (5) |
Change (%) |
|
Miscellaneous revenue (Titles 4 to 9) |
1 025 710 305 |
1 116 573 265 |
–8,14 |
|
Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) |
2 736 707 563 |
5 469 843 706 |
–49,97 |
|
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) |
p.m. |
223 160 000 |
|
|
Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) |
p.m. |
p.m. |
|
|
Total revenue for Titles 3 to 9 |
3 762 417 868 |
6 809 576 971 |
–44,75 |
|
Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) |
12 362 925 000 |
12 406 875 000 |
–0,35 |
|
VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3) |
15 313 493 929 |
13 579 913 763 |
+12,77 |
|
Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4) |
74 802 331 313 |
69 010 236 646 |
+8,39 |
|
Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) |
102 478 750 242 |
94 997 025 409 |
+7,88 |
|
Total revenue (7) |
106 241 168 110 |
101 806 602 380 |
+4,36 |
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) |
(4) |
(5) |
(6) |
(7) |
|
Belgium |
1 180 210 000 |
2 941 735 000 |
50 |
1 470 867 500 |
1 180 210 000 |
|
|
Czech Republic |
441 190 000 |
828 308 000 |
50 |
414 154 000 |
414 154 000 |
Czech Republic |
|
Denmark |
781 460 000 |
2 015 001 000 |
50 |
1 007 500 500 |
781 460 000 |
|
|
Germany |
9 683 287 000 |
22 279 390 000 |
50 |
11 139 695 000 |
9 683 287 000 |
|
|
Estonia |
52 975 000 |
84 664 000 |
50 |
42 332 000 |
42 332 000 |
Estonia |
|
Greece |
956 730 000 |
1 759 150 000 |
50 |
879 575 000 |
879 575 000 |
Greece |
|
Spain |
4 859 420 000 |
8 358 590 000 |
50 |
4 179 295 000 |
4 179 295 000 |
Spain |
|
France |
7 821 623 000 |
16 746 790 000 |
50 |
8 373 395 000 |
7 821 623 000 |
|
|
Ireland |
701 165 000 |
1 258 380 000 |
50 |
629 190 000 |
629 190 000 |
Ireland |
|
Italy |
5 761 165 000 |
13 875 590 000 |
50 |
6 937 795 000 |
5 761 165 000 |
|
|
Cyprus |
101 439 000 |
128 288 000 |
50 |
64 144 000 |
64 144 000 |
Cyprus |
|
Latvia |
47 167 000 |
106 898 000 |
50 |
53 449 000 |
47 167 000 |
|
|
Lithuania |
82 880 000 |
186 537 000 |
50 |
93 268 500 |
82 880 000 |
|
|
Luxembourg |
167 402 000 |
234 060 000 |
50 |
117 030 000 |
117 030 000 |
Luxembourg |
|
Hungary |
428 337 000 |
832 772 000 |
50 |
416 386 000 |
416 386 000 |
Hungary |
|
Malta |
28 816 000 |
46 198 000 |
50 |
23 099 000 |
23 099 000 |
Malta |
|
Netherlands |
2 255 590 000 |
4 701 285 000 |
50 |
2 350 642 500 |
2 255 590 000 |
|
|
Austria |
1 107 085 000 |
2 374 650 000 |
50 |
1 187 325 000 |
1 107 085 000 |
|
|
Poland |
1 027 741 000 |
1 932 979 000 |
50 |
966 489 500 |
966 489 500 |
Poland |
|
Portugal |
878 780 000 |
1 376 550 000 |
50 |
688 275 000 |
688 275 000 |
Portugal |
|
Slovenia |
153 877 000 |
271 354 000 |
50 |
135 677 000 |
135 677 000 |
Slovenia |
|
Slovakia |
157 136 000 |
346 858 000 |
50 |
173 429 000 |
157 136 000 |
|
|
Finland |
665 460 000 |
1 532 005 000 |
50 |
766 002 500 |
665 460 000 |
|
|
Sweden |
1 236 471 000 |
2 865 763 000 |
50 |
1 432 881 500 |
1 236 471 000 |
|
|
United Kingdom |
9 458 806 000 |
18 756 571 000 |
50 |
9 378 285 500 |
9 378 285 500 |
United Kingdom |
|
Total |
50 036 212 000 |
105 840 366 000 |
|
52 920 183 000 |
48 713 466 000 |
|
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 = 9 683 287 000 / (48 713 466 000 – 9 378 285 500 ) × 1/4 × 5 115 150 953 = 314 803 912 |
||
|
||
|
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 = 5 115 150 953 – (314 803 912 + 73 329 289 + 35 991 362 + 40 197 704 )]/[48 713 466 000 – (9 378 285 500 + 9 683 287 000 + 2 255 590 000 + 1 107 085 000 + 1 236 471 000 )] |
||
|
Frozen rate = 0,18564146250792 % |
||
|
Uniform rate |
||
|
0,5 % – 0,18564146250792 % = 0,31435853749208 % |
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 |
1 180 210 000 |
0,50 |
0,314358537 |
371 009 090 |
|
Czech Republic |
414 154 000 |
0,50 |
0,314358537 |
130 192 846 |
|
Denmark |
781 460 000 |
0,50 |
0,314358537 |
245 658 623 |
|
Germany |
9 683 287 000 |
0,50 |
0,314358537 |
3 044 023 939 |
|
Estonia |
42 332 000 |
0,50 |
0,314358537 |
13 307 426 |
|
Greece |
879 575 000 |
0,50 |
0,314358537 |
276 501 911 |
|
Spain |
4 179 295 000 |
0,50 |
0,314358537 |
1 313 797 064 |
|
France |
7 821 623 000 |
0,50 |
0,314358537 |
2 458 793 967 |
|
Ireland |
629 190 000 |
0,50 |
0,314358537 |
197 791 248 |
|
Italy |
5 761 165 000 |
0,50 |
0,314358537 |
1 811 071 404 |
|
Cyprus |
64 144 000 |
0,50 |
0,314358537 |
20 164 214 |
|
Latvia |
47 167 000 |
0,50 |
0,314358537 |
14 827 349 |
|
Lithuania |
82 880 000 |
0,50 |
0,314358537 |
26 054 036 |
|
Luxembourg |
117 030 000 |
0,50 |
0,314358537 |
36 789 380 |
|
Hungary |
416 386 000 |
0,50 |
0,314358537 |
130 894 494 |
|
Malta |
23 099 000 |
0,50 |
0,314358537 |
7 261 368 |
|
Netherlands |
2 255 590 000 |
0,50 |
0,314358537 |
709 063 974 |
|
Austria |
1 107 085 000 |
0,50 |
0,314358537 |
348 021 621 |
|
Poland |
966 489 500 |
0,50 |
0,314358537 |
303 824 226 |
|
Portugal |
688 275 000 |
0,50 |
0,314358537 |
216 365 122 |
|
Slovenia |
135 677 000 |
0,50 |
0,314358537 |
42 651 223 |
|
Slovakia |
157 136 000 |
0,50 |
0,314358537 |
49 397 043 |
|
Finland |
665 460 000 |
0,50 |
0,314358537 |
209 193 032 |
|
Sweden |
1 236 471 000 |
0,50 |
0,314358537 |
388 695 215 |
|
United Kingdom |
9 378 285 500 |
0,50 |
0,314358537 |
2 948 144 114 |
|
Total |
48 713 466 000 |
|
|
15 313 493 929 |
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 |
2 941 735 000 |
|
2 079 061 557 |
|
Czech Republic |
828 308 000 |
|
585 403 961 |
|
Denmark |
2 015 001 000 |
|
1 424 095 344 |
|
Germany |
22 279 390 000 |
|
15 745 885 763 |
|
Estonia |
84 664 000 |
|
59 836 004 |
|
Greece |
1 759 150 000 |
|
1 243 273 489 |
|
Spain |
8 358 590 000 |
|
5 907 406 050 |
|
France |
16 746 790 000 |
|
11 835 738 871 |
|
Ireland |
1 258 380 000 |
|
889 355 935 |
|
Italy |
13 875 590 000 |
|
9 806 527 694 |
|
Cyprus |
128 288 000 |
|
90 667 123 |
|
Latvia |
106 898 000 |
0,7067467 (9) |
75 549 811 |
|
Lithuania |
186 537 000 |
|
131 834 413 |
|
Luxembourg |
234 060 000 |
|
165 421 137 |
|
Hungary |
832 772 000 |
|
588 558 878 |
|
Malta |
46 198 000 |
|
32 650 285 |
|
Netherlands |
4 701 285 000 |
|
3 322 617 745 |
|
Austria |
2 374 650 000 |
|
1 678 276 094 |
|
Poland |
1 932 979 000 |
|
1 366 126 564 |
|
Portugal |
1 376 550 000 |
|
972 872 195 |
|
Slovenia |
271 354 000 |
|
191 778 549 |
|
Slovakia |
346 858 000 |
|
245 140 753 |
|
Finland |
1 532 005 000 |
|
1 082 739 506 |
|
Sweden |
2 865 763 000 |
|
2 025 368 595 |
|
United Kingdom |
18 756 571 000 |
|
13 256 144 997 |
|
Total |
105 840 366 000 |
|
74 802 331 313 |
TABLE 4
GNI-based own resources — Financing of reserves (Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom) (Chapter 1 4)
|
Member State |
Reserve for loans and loan guarantees |
Reserve for emergency aid |
GNI own resources excluding reserves |
GNI own resources at uniform rate |
|
|
(1) |
(2) |
(3) |
(4) = (1) + (2) + (3) |
|
Belgium |
6 198 079 |
6 198 079 |
2 066 665 399 |
2 079 061 557 |
|
Czech Republic |
1 745 201 |
1 745 201 |
581 913 559 |
585 403 961 |
|
Denmark |
4 245 500 |
4 245 500 |
1 415 604 344 |
1 424 095 344 |
|
Germany |
46 941 485 |
46 941 485 |
15 652 002 793 |
15 745 885 763 |
|
Estonia |
178 383 |
178 383 |
59 479 238 |
59 836 004 |
|
Greece |
3 706 435 |
3 706 435 |
1 235 860 619 |
1 243 273 489 |
|
Spain |
17 611 103 |
17 611 103 |
5 872 183 844 |
5 907 406 050 |
|
France |
35 284 592 |
35 284 592 |
11 765 169 687 |
11 835 738 871 |
|
Ireland |
2 651 339 |
2 651 339 |
884 053 257 |
889 355 935 |
|
Italy |
29 235 127 |
29 235 127 |
9 748 057 440 |
9 806 527 694 |
|
Cyprus |
270 296 |
270 296 |
90 126 531 |
90 667 123 |
|
Latvia |
225 228 |
225 228 |
75 099 355 |
75 549 811 |
|
Lithuania |
393 023 |
393 023 |
131 048 367 |
131 834 413 |
|
Luxembourg |
493 152 |
493 152 |
164 434 833 |
165 421 137 |
|
Hungary |
1 754 606 |
1 754 606 |
585 049 666 |
588 558 878 |
|
Malta |
97 337 |
97 337 |
32 455 611 |
32 650 285 |
|
Netherlands |
9 905 356 |
9 905 356 |
3 302 807 033 |
3 322 617 745 |
|
Austria |
5 003 261 |
5 003 261 |
1 668 269 572 |
1 678 276 094 |
|
Poland |
4 072 684 |
4 072 684 |
1 357 981 196 |
1 366 126 564 |
|
Portugal |
2 900 317 |
2 900 317 |
967 071 561 |
972 872 195 |
|
Slovenia |
571 728 |
571 728 |
190 635 093 |
191 778 549 |
|
Slovakia |
730 811 |
730 811 |
243 679 131 |
245 140 753 |
|
Finland |
3 227 853 |
3 227 853 |
1 076 283 800 |
1 082 739 506 |
|
Sweden |
6 038 010 |
6 038 010 |
2 013 292 575 |
2 025 368 595 |
|
United Kingdom |
39 519 094 |
39 519 094 |
13 177 106 809 |
13 256 144 997 |
|
Total |
223 000 000 |
223 000 000 |
74 356 331 313 |
74 802 331 313 |
|
Percentage of 1 % of GNI |
0,0021 |
0,0021 |
0,7025 |
0,7067 |
TABLE 5
Correction of budgetary imbalances for the United Kingdom for 2004 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 |
18,11 |
|
|
2. United Kingdom's share (in %) of total allocated expenditure |
7,23 |
|
|
3. (1) – (2) |
10,88 |
|
|
4. Total allocated expenditure |
|
84 685 362 853 |
|
5. Pre-accession expenditure in the 10 new Member States in 2003 (11) |
|
1 713 442 127 |
|
6. Allocated expenditure = (4) – (5) |
|
82 971 920 726 |
|
7. (3) × (6) |
|
9 024 481 701 |
|
8. 0,66 × (7) = initial amount |
|
5 956 157 923 |
|
9. Benefit for the United Kingdom (12) |
|
820 148 901 |
|
10. Basic compensation for the United Kingdom = (8) – (9) |
|
5 136 009 022 |
|
11. Windfall gains deriving from traditional own resources (13) |
|
20 858 069 |
|
12. Correction for the United Kingdom = (10) – (11) |
|
5 115 150 953 |
TABLE 6
Calculation of the financing of the correction for the United Kingdom amounting to – EUR 5 115 150 953 (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 |
2,78 |
3,38 |
5,36 |
|
1,49 |
4,87 |
248 903 663 |
|
Czech Republic |
0,78 |
0,95 |
1,51 |
|
0,42 |
1,37 |
70 084 115 |
|
Denmark |
1,90 |
2,31 |
3,67 |
|
1,02 |
3,33 |
170 491 608 |
|
Germany |
21,05 |
25,58 |
0,00 |
–19,19 |
0,00 |
6,40 |
327 163 174 |
|
Estonia |
0,08 |
0,10 |
0,15 |
|
0,04 |
0,14 |
7 163 521 |
|
Greece |
1,66 |
2,02 |
3,21 |
|
0,89 |
2,91 |
148 843 753 |
|
Spain |
7,90 |
9,60 |
15,24 |
|
4,23 |
13,83 |
707 230 145 |
|
France |
15,82 |
19,23 |
30,52 |
|
8,47 |
27,70 |
1 416 965 627 |
|
Ireland |
1,19 |
1,45 |
2,29 |
|
0,64 |
2,08 |
106 473 014 |
|
Italy |
13,11 |
15,93 |
25,29 |
|
7,02 |
22,95 |
1 174 030 013 |
|
Cyprus |
0,12 |
0,15 |
0,23 |
|
0,06 |
0,21 |
10 854 599 |
|
Latvia |
0,10 |
0,12 |
0,19 |
|
0,05 |
0,18 |
9 044 766 |
|
Lithuania |
0,18 |
0,21 |
0,34 |
|
0,09 |
0,31 |
15 783 115 |
|
Luxembourg |
0,22 |
0,27 |
0,43 |
|
0,12 |
0,39 |
19 804 092 |
|
Hungary |
0,79 |
0,96 |
1,52 |
|
0,42 |
1,38 |
70 461 820 |
|
Malta |
0,04 |
0,05 |
0,08 |
|
0,02 |
0,08 |
3 908 867 |
|
Netherlands |
4,44 |
5,40 |
0,00 |
–4,05 |
0,00 |
1,35 |
69 036 330 |
|
Austria |
2,24 |
2,73 |
0,00 |
–2,05 |
0,00 |
0,68 |
34 870 705 |
|
Poland |
1,83 |
2,22 |
3,52 |
|
0,98 |
3,20 |
163 551 630 |
|
Portugal |
1,30 |
1,58 |
2,51 |
|
0,70 |
2,28 |
116 471 517 |
|
Slovenia |
0,26 |
0,31 |
0,49 |
|
0,14 |
0,45 |
22 959 582 |
|
Slovakia |
0,33 |
0,40 |
0,63 |
|
0,18 |
0,57 |
29 348 064 |
|
Finland |
1,45 |
1,76 |
2,79 |
|
0,77 |
2,53 |
129 624 747 |
|
Sweden |
2,71 |
3,29 |
0,00 |
–2,47 |
0,00 |
0,82 |
42 082 486 |
|
United Kingdom |
17,72 |
0,00 |
0,00 |
|
0,00 |
0,00 |
0 |
|
Total |
100,00 |
100,00 |
100,00 |
–27,75 |
27,75 |
100,00 |
5 115 150 953 |
The calculations are made to 15 decimal places.
TABLE 7
Summary of financing of the general budget by type of own resource and by Member State
|
Member State |
Net agricultural duties (75 %) |
Net sugar and isoglucose levies (75 %) |
Net customs duties (75 %) |
Total net traditional own resources (75 %) |
VAT own resources at uniform rate |
GNI own resources excluding reserves |
GNI own resources, reserves |
Correction for the United Kingdom VAT |
Total own resources (14) |
Contribution to financing total (%) |
|
|
(1) |
(2) |
(3) |
(4) = (1) + (2) + (3) |
(5) |
(6) |
(7) |
(8) |
(9) = (4) + (5) + (6) + (7) + (8) |
(10) |
|
Belgium |
15 675 000 |
42 675 000 |
1 200 675 000 |
1 259 025 000 |
371 009 090 |
2 066 665 399 |
12 396 158 |
248 903 663 |
3 957 999 310 |
3,86 |
|
Czech Republic |
5 475 000 |
11 550 000 |
107 925 000 |
124 950 000 |
130 192 846 |
581 913 559 |
3 490 402 |
70 084 115 |
910 630 922 |
0,89 |
|
Denmark |
9 825 000 |
23 025 000 |
204 825 000 |
237 675 000 |
245 658 623 |
1 415 604 344 |
8 491 000 |
170 491 608 |
2 077 920 575 |
2,03 |
|
Germany |
113 475 000 |
249 525 000 |
2 153 025 000 |
2 516 025 000 |
3 044 023 939 |
15 652 002 793 |
93 882 970 |
327 163 174 |
21 633 097 876 |
21,11 |
|
Estonia |
900 000 |
0 |
17 325 000 |
18 225 000 |
13 307 426 |
59 479 238 |
356 766 |
7 163 521 |
98 531 951 |
0,10 |
|
Greece |
8 700 000 |
10 800 000 |
148 275 000 |
167 775 000 |
276 501 911 |
1 235 860 619 |
7 412 870 |
148 843 753 |
1 836 394 153 |
1,79 |
|
Spain |
22 875 000 |
25 650 000 |
760 725 000 |
809 250 000 |
1 313 797 064 |
5 872 183 844 |
35 222 206 |
707 230 145 |
8 737 683 259 |
8,53 |
|
France |
84 000 000 |
186 150 000 |
881 475 000 |
1 151 625 000 |
2 458 793 967 |
11 765 169 687 |
70 569 184 |
1 416 965 627 |
16 863 123 465 |
16,46 |
|
Ireland |
450 000 |
6 600 000 |
107 550 000 |
114 600 000 |
197 791 248 |
884 053 257 |
5 302 678 |
106 473 014 |
1 308 220 197 |
1,28 |
|
Italy |
56 400 000 |
62 700 000 |
1 084 200 000 |
1 203 300 000 |
1 811 071 404 |
9 748 057 440 |
58 470 254 |
1 174 030 013 |
13 994 929 111 |
13,66 |
|
Cyprus |
825 000 |
1 800 000 |
16 875 000 |
19 500 000 |
20 164 214 |
90 126 531 |
540 592 |
10 854 599 |
141 185 936 |
0,14 |
|
Latvia |
600 000 |
1 200 000 |
11 175 000 |
12 975 000 |
14 827 349 |
75 099 355 |
450 456 |
9 044 766 |
112 396 926 |
0,11 |
|
Lithuania |
1 875 000 |
4 050 000 |
37 500 000 |
43 425 000 |
26 054 036 |
131 048 367 |
786 046 |
15 783 115 |
217 096 564 |
0,21 |
|
Luxembourg |
150 000 |
0 |
13 125 000 |
13 275 000 |
36 789 380 |
164 434 833 |
986 304 |
19 804 092 |
235 289 609 |
0,23 |
|
Hungary |
8 400 000 |
17 700 000 |
165 225 000 |
191 325 000 |
130 894 494 |
585 049 666 |
3 509 212 |
70 461 820 |
981 240 192 |
0,96 |
|
Malta |
525 000 |
1 125 000 |
10 725 000 |
12 375 000 |
7 261 368 |
32 455 611 |
194 674 |
3 908 867 |
56 195 520 |
0,05 |
|
Netherlands |
172 350 000 |
45 900 000 |
1 110 450 000 |
1 328 700 000 |
709 063 974 |
3 302 807 033 |
19 810 712 |
69 036 330 |
5 429 418 049 |
5,30 |
|
Austria |
5 100 000 |
18 900 000 |
160 875 000 |
184 875 000 |
348 021 621 |
1 668 269 572 |
10 006 522 |
34 870 705 |
2 246 043 420 |
2,19 |
|
Poland |
9 375 000 |
19 875 000 |
185 550 000 |
214 800 000 |
303 824 226 |
1 357 981 196 |
8 145 368 |
163 551 630 |
2 048 302 420 |
2,00 |
|
Portugal |
12 600 000 |
2 550 000 |
86 025 000 |
101 175 000 |
216 365 122 |
967 071 561 |
5 800 634 |
116 471 517 |
1 406 883 834 |
1,37 |
|
Slovenia |
1 575 000 |
3 300 000 |
30 600 000 |
35 475 000 |
42 651 223 |
190 635 093 |
1 143 456 |
22 959 582 |
292 864 354 |
0,29 |
|
Slovakia |
2 625 000 |
5 550 000 |
51 975 000 |
60 150 000 |
49 397 043 |
243 679 131 |
1 461 622 |
29 348 064 |
384 035 860 |
0,37 |
|
Finland |
1 950 000 |
4 950 000 |
76 125 000 |
83 025 000 |
209 193 032 |
1 076 283 800 |
6 455 706 |
129 624 747 |
1 504 582 285 |
1,47 |
|
Sweden |
9 900 000 |
12 225 000 |
279 300 000 |
301 425 000 |
388 695 215 |
2 013 292 575 |
12 076 020 |
42 082 486 |
2 757 571 296 |
2,69 |
|
United Kingdom |
273 825 000 |
35 775 000 |
1 848 375 000 |
2 157 975 000 |
2 948 144 114 |
13 177 106 809 |
79 038 188 |
–5 115 150 953 |
13 247 113 158 |
12,93 |
|
Total |
819 450 000 |
793 575 000 |
10 749 900 000 |
12 362 925 000 |
15 313 493 929 |
74 356 331 313 |
446 000 000 |
0 |
102 478 750 242 |
100,00 |
(1) Amending budgets 1 to 4/2005 included.
(2) The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.
(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) Amending budgets 1 to 4/2005 included.
(5) The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.
(6) The own resources for the 2005 budget are determined on the basis of the budget forecasts adopted at the 131st meeting of the Advisory Committee on Own Resources on 20 April 2004.
(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: (74 802 331 313) / (105 840 366 000) = 0,706746718099973 %.
(10) Rounded figures.
(11) This amount is deducted from total allocated expenditure so that expenditure which is unabated before enlargement remains unabated after enlargement.
(12) This is the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the introduction of the GNP/GNI resource and the capping of VAT bases.
(13) These windfall gains are the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the increase since 2001 in the percentage of traditional own resources that Member States retain to cover their collection costs.
(14) Total own resources as percentage of GNI: (102 478 750 242) / (10 584 036 600 000) = 0,97 %; own resources ceiling as percentage of GNI: 1,24 %.
B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING
REVENUE
TITLE 1
OWN RESOURCES
|
Title Chapter |
Heading |
Budget 2005 |
Amending budget No. 4 |
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) |
819 450 000 |
|
819 450 000 |
|
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) |
793 575 000 |
|
793 575 000 |
|
1 2 |
CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM |
10 749 900 000 |
|
10 749 900 000 |
|
1 3 |
OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM |
15 313 493 929 |
|
15 313 493 929 |
|
1 4 |
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM |
77 539 038 876 |
–2 736 707 563 |
74 802 331 313 |
|
1 5 |
CORRECTION OF BUDGETARY IMBALANCES |
0 |
|
0 |
|
|
Title 1 — Total |
105 215 457 805 |
–2 736 707 563 |
102 478 750 242 |
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 2005 |
Amending budget No. 4 |
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, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid |
77 093 038 876 |
–2 736 707 563 |
74 356 331 313 |
|
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 |
223 000 000 |
|
223 000 000 |
|
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 |
223 000 000 |
|
223 000 000 |
|
|
Article 1 4 0 — Subtotal |
77 539 038 876 |
–2 736 707 563 |
74 802 331 313 |
|
|
Chapter 1 4 — Total |
77 539 038 876 |
–2 736 707 563 |
74 802 331 313 |
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, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid
|
Budget 2005 |
Amending budget No. 4 |
New amount |
|
77 093 038 876 |
–2 736 707 563 |
74 356 331 313 |
Remarks
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.
The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States’ gross national income for this financial year is 0,7025 %.
|
Member State |
Budget 2005 |
Amending budget No. 4 |
New amount |
|
Belgium |
2 142 729 652 |
–76 064 253 |
2 066 665 399 |
|
Czech Republic |
603 331 065 |
–21 417 506 |
581 913 559 |
|
Denmark |
1 467 706 095 |
–52 101 751 |
1 415 604 344 |
|
Germany |
16 228 079 554 |
– 576 076 761 |
15 652 002 793 |
|
Estonia |
61 668 390 |
–2 189 152 |
59 479 238 |
|
Greece |
1 281 346 848 |
–45 486 229 |
1 235 860 619 |
|
Spain |
6 088 311 371 |
– 216 127 527 |
5 872 183 844 |
|
France |
12 198 190 363 |
– 433 020 676 |
11 765 169 687 |
|
Ireland |
916 591 108 |
–32 537 851 |
884 053 257 |
|
Italy |
10 106 837 682 |
– 358 780 242 |
9 748 057 440 |
|
Cyprus |
93 443 666 |
–3 317 135 |
90 126 531 |
|
Latvia |
77 863 409 |
–2 764 054 |
75 099 355 |
|
Lithuania |
135 871 642 |
–4 823 275 |
131 048 367 |
|
Luxembourg |
170 486 907 |
–6 052 074 |
164 434 833 |
|
Hungary |
606 582 598 |
–21 532 932 |
585 049 666 |
|
Malta |
33 650 150 |
–1 194 539 |
32 455 611 |
|
Netherlands |
3 424 367 858 |
– 121 560 825 |
3 302 807 033 |
|
Austria |
1 729 670 745 |
–61 401 173 |
1 668 269 572 |
|
Poland |
1 407 962 111 |
–49 980 915 |
1 357 981 196 |
|
Portugal |
1 002 664 926 |
–35 593 365 |
967 071 561 |
|
Slovenia |
197 651 476 |
–7 016 383 |
190 635 093 |
|
Slovakia |
252 647 816 |
–8 968 685 |
243 679 131 |
|
Finland |
1 115 896 755 |
–39 612 955 |
1 076 283 800 |
|
Sweden |
2 087 392 425 |
–74 099 850 |
2 013 292 575 |
|
United Kingdom |
13 662 094 264 |
– 484 987 455 |
13 177 106 809 |
|
Item 1 4 0 0 — Total |
77 093 038 876 |
–2 736 707 563 |
74 356 331 313 |
TITLE 3
SURPLUSES, BALANCES AND ADJUSTMENTS
|
Title Chapter |
Heading |
Budget 2005 |
Amending budget No. 4 |
New amount |
|
3 0 |
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |
p.m. |
2 736 707 563 |
2 736 707 563 |
|
3 1 |
BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM 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 THE JUSTICE AND HOME AFFAIRS POLICY |
p.m. |
|
p.m. |
|
3 5 |
RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM |
p.m. |
|
p.m. |
|
|
Title 3 — Total |
p.m. |
2 736 707 563 |
2 736 707 563 |
CHAPTER 3 0 —
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
|
Title Chapter Article Item |
Heading |
Budget 2005 |
Amending budget No. 4 |
New amount |
|
3 0 |
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |
|||
|
3 0 0 |
Surplus available from the preceding financial year |
p.m. |
2 736 707 563 |
2 736 707 563 |
|
|
Article 3 0 0 — Subtotal |
p.m. |
2 736 707 563 |
2 736 707 563 |
|
3 0 1 |
Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters |
p.m. |
|
p.m. |
|
|
Article 3 0 1 — Subtotal |
p.m. |
|
p.m. |
|
3 0 2 |
Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions |
p.m. |
|
p.m. |
|
|
Article 3 0 2 — Subtotal |
p.m. |
|
p.m. |
|
|
Chapter 3 0 — Total |
p.m. |
2 736 707 563 |
2 736 707 563 |
3 0 0
Surplus available from the preceding financial year
|
Budget 2005 |
Amending budget No. 4 |
New amount |
|
p.m. |
2 736 707 563 |
2 736 707 563 |
Remarks
Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).
Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.
Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 15 thereof.
Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue expenditure in the budget of the subsequent financial year.
The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 34 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.
After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget.
A deficit is entered in Item 27 02 01 of the statement of expenditure of Section III ‘Commission’.