32002B0594

All amounts in this budget document are expressed in euro unless otherwise indicated.

Final adoption

of supplementary and amending budget No 2 of the European Union for the financial year 2002

(2002/594/EC, ECSC, 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 Coal and Steel Community, and in particular Article 78 thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,

Having regard to the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities, as last amended by Regulation (EC, ECSC, Euratom) No 762/2001(1), and in particular Article 15 thereof,

Having regard to the general budget of the European Union for the financial year 2002 finally adopted on 13 December 2001(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 preliminary draft supplementary and amending budget No 2 of the European Union for the financial year 2002 submitted by the Commission on 27 February 2002,

Having regard to draft supplementary and amending budget No 2 of the European Union for the financial year 2002 established by the Council on 12 March 2002,

Having regard to the European Parliament resolution of 25 April 2002 on draft supplementary and amending budget No 2 of the European Union for the financial year 2002,

Having regard to the modifications by the Council to the amendments adopted by the European Parliament to draft supplementary and amending budget No 2 of the European Union for the financial year 2002,

Having regard to the explanatory memorandum of the Council on the outcome of its discussions on the amendments adopted by the European Parliament,

Having regard to Rule 92 of and Annex IV to its Rules of Procedure,

Having regard to the debates and deliberations of the European Parliament of 30 May 2002, at the conclusion of which it approved supplementary and amending budget No 2 of the European Union for the financial year 2002,

Having regard to the resolution adopted by the European Parliament on 30 May 2002,

The procedure laid down in Article 272 of the Treaty establishing the European Community, Article 78 of the Treaty establishing the European Coal and Steel Community and Article 177 of the Treaty establishing the European Atomic Energy Community having thus been completed,

DECLARES:

Sole Article

Supplementary and amending budget No 2 of the European Union for the financial year 2002 has been finally adopted.

Done at Strasbourg, 30 May 2002.

The President

Pat Cox

(1) OJ L 111, 20.4.2001, p. 1.

(2) OJ L 29, 31.1.2002, p. 1..

(3) OJ C 172, 18.6.1999, p. 1.

SUPPLEMENTARY AND AMENDING BUDGET No 2 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2002

CONTENTS

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A. TOTAL REVENUE

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TITLE 1

OWN RESOURCES

CHAPTER 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

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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.

If account is taken of the capped VAT bases and of the compensation arrangements for the United Kingdom, own resources accruing from value added tax are as follows at the uniform rate (0,5208 %).

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CHAPTER 1 4 - OWN RESOURCES BASED ON GROSS NATIONAL PRODUCT PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

1 4 0 Own resources based on gross national product 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 product pursuant to Article 2(1)(d) of Decision 94/728/EC, Euratom, with the exception of those corresponding to the European Agricultural Guidance and Guarantee Fund Guarantee Section monetary reserve, the reserve for loan guarantees and the reserve for emergency aid

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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 EAGGF Guarantee Section monetary reserve, the loan guarantee reserve and the emergency aid reserve, to be applied to Member States' gross national product for this financial year is 0,5208 %.

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1 4 0 1 Own resources based on gross national product pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the uropean Agricultural Guidance and Guarantee Fund Guarantee Section monetary reserve

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Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).

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) and Article 6 thereof.

The provisional amount is produced by applying a rate of 0,0027 % to Member States' gross national product.

The breakdown of payments is as follows:

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However, the amount actually to be paid will be limited to the amount of the transfer from Chapter B1-6 0 of the statement of expenditure of Section III "Commission", intended for the monetary reserve.

1 4 0 2 Own resources based on gross national product pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees

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Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1), as last amended by Regulation (EC, Euratom) No 1149/1999 (OJ L 139, 2.6.1999, p. 1).

Council Regulation (ECSC, EC, Euratom) No 2730/94 of 31 October 1994 amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 293, 12.11.1994, p. 7).

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).

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).

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) and Article 6 thereof.

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1 4 0 3 Own resources based on gross national product pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve

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Conclusions of the Edinburgh European Council of 11 and 12 December 1992 concerning the creation of a reserve for emergency aid.

Council Regulation (ECSC, EC, Euratom) No 2730/94 of 31 October 1994 amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 293, 12.11.1994, p. 7).

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).

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).

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) and Article 6 thereof.

When the Commission considers it necessary to draw on this reserve, it convenes a three-way meeting as soon as possible in order to obtain the agreement of the two arms of the budgetary authority on the need to use the reserve and on the amount required. The appropriations will be transferred to the budget headings concerned.

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CHAPTER 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

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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.

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CHAPTER 1 9 - COSTS INCURRED BY THE MEMBER STATES IN THE COLLECTION OF OWN RESOURCES

1 9 0 Costs incurred by the Member States in the collection of own resources

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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(3) thereof.

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TITLE 2

ADJUSTMENT OF COLLECTION COSTS

CHAPTER 2 0 - ADJUSTMENT OF COLLECTION COSTS

2 0 0 Adjustment of collection costs

2 0 0 0 Adjustment of collection costs (2001)

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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 2(3), 10(1) and 10(2)(c) thereof.

The new decision on the own resources system provides that the Member States may retain, by way of collection costs, 25% of the amounts of traditional own resources established after 31 December 2000, except for the amounts which should have been made available before 28 February 2001, which remain subject to a rate of retention of 10 % (Article 10(2)(c) of Decision 2000/597/EC, Euratom).

As the last Member State ratified the new decision on 5 February 2002, which then entered into force on 1 March 2002, when the 2001 budget year was closed, account must be taken of the retrospective impact on the collection costs incurred by the Member States during the period from March 2001 to December 2001 (own resources having been paid with a deduction of only 10 %).

This item is intended therefore to cover the reimbursement to the Member States of the amount resulting from the difference in the retention rates applied for the recovery of traditional own resources between the old decision and the new decision. The amounts have been calculated on the basis of provisional outturn figures. These amounts will be definitively adjusted in a forthcoming amending budget once the definitive 2001 revenue and expenditure account has been drawn up.

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TITLE 3

SURPLUSES AVAILABLE

CHAPTER 3 0 - SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0 Surplus available from the preceding financial year

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Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 762/2001 (OJ L 111, 20.4.2001, p. 1).

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).

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.

In accordance with Article 32 of the Financial Regulation, the balance from each financial year is entered in the budget for the subsequent financial year as revenue in the case of a surplus and expenditure in the case of a deficit.

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 14 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 a supplementary and/or amending budget.

A deficit is entered in Chapter B0-3 0 of the statement of expenditure of Section III "Commission".

B. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2002 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources

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TABLE 1

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 94/728/EC, Euratom

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Amount remaining to be financed by additional resource:

EUR 72438969955 - EUR 23593858218 = EUR 48845111737.

TABLE 2

Determination of VAT own resources to be paid and the costs borne by the other Member States to finance the United Kingdom correction to be added to the additional resource in accordance with Article 5(2) of Decision 2000/597/EC, Euratom

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TABLE 3

Determination of uniform rate and breakdown of resources based on gross national product pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom

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Own resources ceiling (% of GNP): 1,27 % × (GNP ESA second edition 1998 + 1999 + 2000) / GNP ESA 95 1998 + 1999 + 2000) = 1,24 %.

TABLE 4

Determination of the additional resource in accordance with Articles 2(1)(d) and 5(2) of Decision 2000/597/EC, Euratom

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Additional resource - Reserve financing

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TABLE 5

Calculation of financing of the United Kingdom correction amounting to EUR - 4625854876

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The calculations are made to 15 decimal places.

TABLE 6 - Calculation of the gross amount of the United Kingdom correction

(pursuant to Article 2(4) of the Decision on the own resources system)

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Calculation of Member States' shares

Calculation of the share of Germany: (10419729000) / (43316614000 - 8374526000) × 4625854876 × (1)/(4) = 344857432

Calculation of the shares of the other Member States (for example Belgium): (1152950000) / (43316614000 - 23171456500)(1) × (4625854876 - 489727830)/1 = 236719305

VAT rate frozen by United Kingdom correction (for example, Belgium): (236719305) / (1152950000) = 0,205316193020503

Gross amount: 0,205316193 × 43316614000 = 8893602281

TABLE 7

Summary of financing of expenditure

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(1) Capped VAT bases (United Kingdom + Germany + Netherlands + Austria + Sweden).