EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document L:2006:193:FULL
Official Journal of the European Union, L 193, 13 July 2006
Official Journal of the European Union, L 193, 13 July 2006
Official Journal of the European Union, L 193, 13 July 2006
Display all documents published in this Official Journal
|
ISSN 1725-2555 |
||
|
Official Journal of the European Union |
L 193 |
|
|
||
|
English edition |
Legislation |
Volume 49 |
|
Contents |
|
page |
|
|
|
* |
|
|
|
II Acts whose publication is not obligatory |
|
|
|
|
European Parliament |
|
|
|
* |
Final adoption of amending budget No 2 of the European Union for the financial year 2006 |
|
EN |
Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period. The titles of all other Acts are printed in bold type and preceded by an asterisk. |
|
13.7.2006 |
EN |
Official Journal of the European Union |
L 193/s2 |
All amounts in this budget document are expressed in euro unless otherwise indicated.Any revenue provided for in Article 18(1) of the Financial Regulation, entered in Titles 5 and 6 of the statement of revenue, may lead to additional appropriations being entered on the headings which bore the initial expenditure giving rise to the corresponding revenue.Figures for outturn refer to all authorised appropriations, including budget appropriations, additional appropriations and earmarked revenue.
II Acts whose publication is not obligatory
European Parliament
|
13.7.2006 |
EN |
Official Journal of the European Union |
L 193/1 |
FINAL ADOPTION
of amending budget No 2 of the European Union for the financial year 2006
(2006/465/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 2006, as finally adopted on 15 December 2005 (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 amending budget No 2/2006 of the European Union for the financial year 2006, which the Commission presented on 12 April 2006,
having regard to Draft amending budget No 2/2006, which the Council established on 21 April 2006,
having regard to Rule 69 of and Annex IV to its Rules of Procedure,
having regard to the resolution adopted by the European Parliament on 18 May 2006,
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 2 of the European Union for the financial year 2006 has been finally adopted.
Done at Strasbourg, 18 May 2006.
The President
J. BORRELL FONTELLES
(1) OJ L 248, 16.9.2002, p. 1.
(3) OJ C 172, 18.6.1999, p. 1. Agreement as last amended by Decision 2005/708/EC of the European Parliament and of the Council (OJ L 269, 14.10.2005, p. 24).
FINAL ADOPTION OF AMENDING BUDGET No 2 OF THE EUROPEAN UNION FOR THE 2006 FINANCIAL YEAR
CONTENTS
GENERAL STATEMENT OF REVENUE
A. Financing of the general budget
B. General statement of revenue by budget heading
A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET
Appropriations to be covered during the financial year 2006 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 2006 (1) |
Budget 2005 (2) |
Change (%) |
|
1. Agriculture |
50 991 020 000 |
48 464 850 000 |
+5,21 |
|
2. Structural — operations |
35 639 599 237 |
32 396 027 704 |
+10,01 |
|
3. Internal policies |
8 904 016 732 |
8 016 662 269 |
+11,07 |
|
4. External action |
5 369 049 920 |
5 476 162 603 |
–1,96 |
|
5. Administration |
6 656 369 817 |
6 292 367 368 |
+5,78 |
|
6. Reserves |
458 000 000 |
446 000 000 |
+2,69 |
|
7. Pre-accession strategy |
2 984 409 038 |
3 286 990 000 |
–9,21 |
|
8. Compensation |
1 073 500 332 |
1 304 988 996 |
–17,74 |
|
Total expenditure (3) |
112 075 965 076 |
105 684 048 940 |
+6,05 |
REVENUE
|
Description |
Budget 2006 (4) |
Budget 2005 (5) |
Change (%) |
|
Miscellaneous revenue (Titles 4 to 9) |
1 297 689 094 |
1 585 916 305 |
–18,17 |
|
Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) |
2 410 079 591 |
2 736 707 563 |
–11,94 |
|
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. |
525 961 402 |
|
|
Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) |
p.m. |
2 451 315 772 |
|
|
Total revenue for Titles 3 to 9 |
3 707 768 685 |
7 299 901 042 |
–49,21 |
|
Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) |
14 225 100 000 |
13 944 000 000 |
+2,02 |
|
VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3) |
15 884 321 797 |
15 556 051 275 |
+2,11 |
|
Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4) |
78 258 774 594 |
68 884 096 623 |
+13,61 |
|
Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) |
108 368 196 391 |
98 384 147 898 |
+10,15 |
|
Total revenue (7) |
112 075 965 076 |
105 684 048 940 |
+6,05 |
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 |
1 310 215 000 |
3 128 969 000 |
50 |
1 564 484 500 |
1 310 215 000 |
|
|
Czech Republic |
602 106 000 |
994 862 000 |
50 |
497 431 000 |
497 431 000 |
Czech Republic |
|
Denmark |
819 859 000 |
2 099 021 000 |
50 |
1 049 510 500 |
819 859 000 |
|
|
Germany |
9 799 832 000 |
22 810 270 000 |
50 |
11 405 135 000 |
9 799 832 000 |
|
|
Estonia |
55 930 000 |
98 555 000 |
50 |
49 277 500 |
49 277 500 |
Estonia |
|
Greece |
1 072 870 000 |
1 893 940 000 |
50 |
946 970 000 |
946 970 000 |
Greece |
|
Spain |
5 426 125 000 |
9 003 310 000 |
50 |
4 501 655 000 |
4 501 655 000 |
Spain |
|
France |
8 370 700 000 |
17 612 620 000 |
50 |
8 806 310 000 |
8 370 700 000 |
|
|
Ireland |
789 535 000 |
1 416 737 000 |
50 |
708 368 500 |
708 368 500 |
Ireland |
|
Italy |
6 337 513 000 |
14 454 499 000 |
50 |
7 227 249 500 |
6 337 513 000 |
|
|
Cyprus |
108 709 000 |
135 816 000 |
50 |
67 908 000 |
67 908 000 |
Cyprus |
|
Latvia |
57 459 000 |
129 939 000 |
50 |
64 969 500 |
57 459 000 |
|
|
Lithuania |
132 640 000 |
210 135 000 |
50 |
105 067 500 |
105 067 500 |
Lithuania |
|
Luxembourg |
170 252 000 |
256 440 000 |
50 |
128 220 000 |
128 220 000 |
Luxembourg |
|
Hungary |
404 168 000 |
906 498 000 |
50 |
453 249 000 |
404 168 000 |
|
|
Malta |
35 810 000 |
45 841 000 |
50 |
22 920 500 |
22 920 500 |
Malta |
|
Netherlands |
2 359 925 000 |
4 865 105 000 |
50 |
2 432 552 500 |
2 359 925 000 |
|
|
Austria |
1 084 190 000 |
2 479 885 000 |
50 |
1 239 942 500 |
1 084 190 000 |
|
|
Poland |
1 325 076 000 |
2 398 275 000 |
50 |
1 199 137 500 |
1 199 137 500 |
Poland |
|
Portugal |
941 550 000 |
1 429 050 000 |
50 |
714 525 000 |
714 525 000 |
Portugal |
|
Slovenia |
158 752 000 |
292 944 000 |
50 |
146 472 000 |
146 472 000 |
Slovenia |
|
Slovakia |
165 376 000 |
394 000 000 |
50 |
197 000 000 |
165 376 000 |
|
|
Finland |
699 620 000 |
1 613 560 000 |
50 |
806 780 000 |
699 620 000 |
|
|
Sweden |
1 268 455 000 |
3 078 609 000 |
50 |
1 539 304 500 |
1 268 455 000 |
|
|
United Kingdom |
9 765 154 000 |
19 112 000 000 |
50 |
9 556 000 000 |
9 556 000 000 |
United Kingdom |
|
Total |
53 261 821 000 |
110 860 880 000 |
|
55 430 440 000 |
51 321 264 500 |
|
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 |
||
|
||
|
||
| (1) calculation of the theoretical share of the countries with a restricted financial burden: |
||
|
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 = 9 799 832 000 / (51 321 264 500 – 9 556 000 000) × 1/4 × 5 685 342 107 = 333 503 200 |
||
| (2) calculation of the frozen rate: |
||
|
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 = [5 685 342 107 – (333 503 200 + 80 311 840 + 36 896 636 + 43 167 455)] / [51 321 264 500 – (9 556 000 000 + 9 799 832 000 + 2 359 925 000 + 1 084 190 000 + 1 268 455 000)] |
||
|
Frozen rate = 0,190492392346244 % |
||
|
Uniform rate |
||
|
0,5 % – 0,190492392346244 % = 0,309507607653756 % |
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 |
1 310 215 000 |
0,50 |
0,309507608 |
405 521 510 |
|
Czech Republic |
497 431 000 |
0,50 |
0,309507608 |
153 958 679 |
|
Denmark |
819 859 000 |
0,50 |
0,309507608 |
253 752 598 |
|
Germany |
9 799 832 000 |
0,50 |
0,309507608 |
3 033 122 558 |
|
Estonia |
49 277 500 |
0,50 |
0,309507608 |
15 251 761 |
|
Greece |
946 970 000 |
0,50 |
0,309507608 |
293 094 419 |
|
Spain |
4 501 655 000 |
0,50 |
0,309507608 |
1 393 296 470 |
|
France |
8 370 700 000 |
0,50 |
0,309507608 |
2 590 795 331 |
|
Ireland |
708 368 500 |
0,50 |
0,309507608 |
219 245 440 |
|
Italy |
6 337 513 000 |
0,50 |
0,309507608 |
1 961 508 487 |
|
Cyprus |
67 908 000 |
0,50 |
0,309507608 |
21 018 043 |
|
Latvia |
57 459 000 |
0,50 |
0,309507608 |
17 783 998 |
|
Lithuania |
105 067 500 |
0,50 |
0,309507608 |
32 519 191 |
|
Luxembourg |
128 220 000 |
0,50 |
0,309507608 |
39 685 065 |
|
Hungary |
404 168 000 |
0,50 |
0,309507608 |
125 093 071 |
|
Malta |
22 920 500 |
0,50 |
0,309507608 |
7 094 069 |
|
Netherlands |
2 359 925 000 |
0,50 |
0,309507608 |
730 414 741 |
|
Austria |
1 084 190 000 |
0,50 |
0,309507608 |
335 565 053 |
|
Poland |
1 199 137 500 |
0,50 |
0,309507608 |
371 142 179 |
|
Portugal |
714 525 000 |
0,50 |
0,309507608 |
221 150 923 |
|
Slovenia |
146 472 000 |
0,50 |
0,309507608 |
45 334 198 |
|
Slovakia |
165 376 000 |
0,50 |
0,309507608 |
51 185 130 |
|
Finland |
699 620 000 |
0,50 |
0,309507608 |
216 537 712 |
|
Sweden |
1 268 455 000 |
0,50 |
0,309507608 |
392 596 472 |
|
United Kingdom |
9 556 000 000 |
0,50 |
0,309507608 |
2 957 654 699 |
|
Total |
51 321 264 500 |
|
|
15 884 321 797 |
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 |
3 128 969 000 |
|
2 208 797 907 |
|
Czech Republic |
994 862 000 |
|
702 291 746 |
|
Denmark |
2 099 021 000 |
|
1 481 738 295 |
|
Germany |
22 810 270 000 |
|
16 102 197 444 |
|
Estonia |
98 555 000 |
|
69 571 823 |
|
Greece |
1 893 940 000 |
|
1 336 967 770 |
|
Spain |
9 003 310 000 |
|
6 355 605 403 |
|
France |
17 612 620 000 |
|
12 433 078 815 |
|
Ireland |
1 416 737 000 |
|
1 000 101 222 |
|
Italy |
14 454 499 000 |
|
10 203 701 965 |
|
Cyprus |
135 816 000 |
|
95 875 062 |
|
Latvia |
129 939 000 |
0,7059188 (9) |
91 726 377 |
|
Lithuania |
210 135 000 |
|
148 338 238 |
|
Luxembourg |
256 440 000 |
|
181 025 806 |
|
Hungary |
906 498 000 |
|
639 913 941 |
|
Malta |
45 841 000 |
|
32 360 022 |
|
Netherlands |
4 865 105 000 |
|
3 434 368 874 |
|
Austria |
2 479 885 000 |
|
1 750 597 336 |
|
Poland |
2 398 275 000 |
|
1 692 987 307 |
|
Portugal |
1 429 050 000 |
|
1 008 793 199 |
|
Slovenia |
292 944 000 |
|
206 794 664 |
|
Slovakia |
394 000 000 |
|
278 131 990 |
|
Finland |
1 613 560 000 |
|
1 139 042 269 |
|
Sweden |
3 078 609 000 |
|
2 173 247 838 |
|
United Kingdom |
19 112 000 000 |
|
13 491 519 281 |
|
Total |
110 860 880 000 |
|
78 258 774 594 |
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 |
6 463 361 |
6 463 361 |
2 195 871 185 |
2 208 797 907 |
|
Czech Republic |
2 055 039 |
2 055 039 |
698 181 668 |
702 291 746 |
|
Denmark |
4 335 847 |
4 335 847 |
1 473 066 601 |
1 481 738 295 |
|
Germany |
47 118 080 |
47 118 080 |
16 007 961 284 |
16 102 197 444 |
|
Estonia |
203 580 |
203 580 |
69 164 663 |
69 571 823 |
|
Greece |
3 912 221 |
3 912 221 |
1 329 143 328 |
1 336 967 770 |
|
Spain |
18 597 705 |
18 597 705 |
6 318 409 993 |
6 355 605 403 |
|
France |
36 381 544 |
36 381 544 |
12 360 315 727 |
12 433 078 815 |
|
Ireland |
2 926 486 |
2 926 486 |
994 248 250 |
1 000 101 222 |
|
Italy |
29 857 965 |
29 857 965 |
10 143 986 035 |
10 203 701 965 |
|
Cyprus |
280 549 |
280 549 |
95 313 964 |
95 875 062 |
|
Latvia |
268 409 |
268 409 |
91 189 559 |
91 726 377 |
|
Lithuania |
434 066 |
434 066 |
147 470 106 |
148 338 238 |
|
Luxembourg |
529 716 |
529 716 |
179 966 374 |
181 025 806 |
|
Hungary |
1 872 509 |
1 872 509 |
636 168 923 |
639 913 941 |
|
Malta |
94 692 |
94 692 |
32 170 638 |
32 360 022 |
|
Netherlands |
10 049 614 |
10 049 614 |
3 414 269 646 |
3 434 368 874 |
|
Austria |
5 122 579 |
5 122 579 |
1 740 352 178 |
1 750 597 336 |
|
Poland |
4 954 002 |
4 954 002 |
1 683 079 303 |
1 692 987 307 |
|
Portugal |
2 951 920 |
2 951 920 |
1 002 889 359 |
1 008 793 199 |
|
Slovenia |
605 120 |
605 120 |
205 584 424 |
206 794 664 |
|
Slovakia |
813 867 |
813 867 |
276 504 256 |
278 131 990 |
|
Finland |
3 333 053 |
3 333 053 |
1 132 376 163 |
1 139 042 269 |
|
Sweden |
6 359 335 |
6 359 335 |
2 160 529 168 |
2 173 247 838 |
|
United Kingdom |
39 478 741 |
39 478 741 |
13 412 561 799 |
13 491 519 281 |
|
Total |
229 000 000 |
229 000 000 |
77 800 774 594 |
78 258 774 594 |
|
Percentage of 1 % of GNI |
0,0021 |
0,0021 |
0,7018 |
0,7059 |
TABLE 5
Correction of budgetary imbalances for the United Kingdom for 2005 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 notional non-capped VAT bases |
17,8134 |
|
|
2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure |
7,1843 |
|
|
3. (1) – (2) |
10,6290 |
|
|
4. Total allocated expenditure |
|
93 429 615 393 |
|
5. Pre-accession expenditure (PAE) (11) |
|
1 755 539 532 |
|
6. PAE-adjusted total allocated expenditure = (4) – (5) |
|
91 674 075 861 |
|
7. United Kingdom's correction original amount = (3) × (6) × 0,66 |
|
6 431 081 164 |
|
8. United Kingdom's advantage (12) |
|
747 129 835 |
|
9. Basic compensation for the United Kingdom = (7) – (8) |
|
5 683 951 329 |
|
10. Windfall gains deriving from traditional own resources (13) |
|
–1 390 778 |
|
11. Correction for the United Kingdom = (9) – (10) |
|
5 685 342 107 |
TABLE 6
Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 685 342 107 (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 |
2,82 |
3,41 |
5,35 |
|
1,45 |
4,86 |
276 481 607 |
|
Czech Republic |
0,90 |
1,08 |
1,70 |
|
0,46 |
1,55 |
87 907 884 |
|
Denmark |
1,89 |
2,29 |
3,59 |
|
0,97 |
3,26 |
185 473 457 |
|
Germany |
20,58 |
24,86 |
0,00 |
–18,65 |
0,00 |
6,22 |
353 367 227 |
|
Estonia |
0,09 |
0,11 |
0,17 |
|
0,05 |
0,15 |
8 708 506 |
|
Greece |
1,71 |
2,06 |
3,24 |
|
0,88 |
2,94 |
167 352 113 |
|
Spain |
8,12 |
9,81 |
15,39 |
|
4,18 |
13,99 |
795 549 465 |
|
France |
15,89 |
19,20 |
30,10 |
|
8,18 |
27,37 |
1 556 284 347 |
|
Ireland |
1,28 |
1,54 |
2,42 |
|
0,66 |
2,20 |
125 185 555 |
|
Italy |
13,04 |
15,75 |
24,70 |
|
6,71 |
22,47 |
1 277 226 814 |
|
Cyprus |
0,12 |
0,15 |
0,23 |
|
0,06 |
0,21 |
12 000 958 |
|
Latvia |
0,12 |
0,14 |
0,22 |
|
0,06 |
0,20 |
11 481 655 |
|
Lithuania |
0,19 |
0,23 |
0,36 |
|
0,10 |
0,33 |
18 567 925 |
|
Luxembourg |
0,23 |
0,28 |
0,44 |
|
0,12 |
0,40 |
22 659 522 |
|
Hungary |
0,82 |
0,99 |
1,55 |
|
0,42 |
1,41 |
80 099 874 |
|
Malta |
0,04 |
0,05 |
0,08 |
|
0,02 |
0,07 |
4 050 597 |
|
Netherlands |
4,39 |
5,30 |
0,00 |
–3,98 |
0,00 |
1,33 |
75 368 185 |
|
Austria |
2,24 |
2,70 |
0,00 |
–2,03 |
0,00 |
0,68 |
38 417 348 |
|
Poland |
2,16 |
2,61 |
4,10 |
|
1,11 |
3,73 |
211 916 106 |
|
Portugal |
1,29 |
1,56 |
2,44 |
|
0,66 |
2,22 |
126 273 555 |
|
Slovenia |
0,26 |
0,32 |
0,50 |
|
0,14 |
0,46 |
25 885 085 |
|
Slovakia |
0,36 |
0,43 |
0,67 |
|
0,18 |
0,61 |
34 814 584 |
|
Finland |
1,46 |
1,76 |
2,76 |
|
0,75 |
2,51 |
142 577 207 |
|
Sweden |
2,78 |
3,36 |
0,00 |
–2,52 |
0,00 |
0,84 |
47 692 531 |
|
United Kingdom |
17,24 |
0,00 |
0,00 |
|
0,00 |
0,00 |
0 |
|
Total |
100,00 |
100,00 |
100,00 |
–27,17 |
27,17 |
100,00 |
5 685 342 107 |
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 |
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 |
10 800 000 |
33 600 000 |
1 441 900 000 |
1 486 300 000 |
405 521 510 |
2 195 871 185 |
12 926 722 |
276 481 607 |
4 377 101 024 |
4,04 |
|
Czech Republic |
2 600 000 |
6 500 000 |
158 800 000 |
167 900 000 |
153 958 679 |
698 181 668 |
4 110 078 |
87 907 884 |
1 112 058 309 |
1,03 |
|
Denmark |
15 800 000 |
19 100 000 |
226 400 000 |
261 300 000 |
253 752 598 |
1 473 066 601 |
8 671 694 |
185 473 457 |
2 182 264 350 |
2,01 |
|
Germany |
115 500 000 |
159 900 000 |
2 517 300 000 |
2 792 700 000 |
3 033 122 558 |
16 007 961 284 |
94 236 160 |
353 367 227 |
22 281 387 229 |
20,56 |
|
Estonia |
400 000 |
0 |
16 900 000 |
17 300 000 |
15 251 761 |
69 164 663 |
407 160 |
8 708 506 |
110 832 090 |
0,10 |
|
Greece |
7 300 000 |
4 100 000 |
191 300 000 |
202 700 000 |
293 094 419 |
1 329 143 328 |
7 824 442 |
167 352 113 |
2 000 114 302 |
1,85 |
|
Spain |
38 000 000 |
16 600 000 |
1 101 900 000 |
1 156 500 000 |
1 393 296 470 |
6 318 409 993 |
37 195 410 |
795 549 465 |
9 700 951 338 |
8,95 |
|
France |
58 900 000 |
153 000 000 |
1 027 300 000 |
1 239 200 000 |
2 590 795 331 |
12 360 315 727 |
72 763 088 |
1 556 284 347 |
17 819 358 493 |
16,44 |
|
Ireland |
400 000 |
4 700 000 |
149 900 000 |
155 000 000 |
219 245 440 |
994 248 250 |
5 852 972 |
125 185 555 |
1 499 532 217 |
1,38 |
|
Italy |
58 900 000 |
21 100 000 |
1 333 100 000 |
1 413 100 000 |
1 961 508 487 |
10 143 986 035 |
59 715 930 |
1 277 226 814 |
14 855 537 266 |
13,71 |
|
Cyprus |
1 900 000 |
0 |
38 200 000 |
40 100 000 |
21 018 043 |
95 313 964 |
561 098 |
12 000 958 |
168 994 063 |
0,16 |
|
Latvia |
400 000 |
600 000 |
19 700 000 |
20 700 000 |
17 783 998 |
91 189 559 |
536 818 |
11 481 655 |
141 692 030 |
0,13 |
|
Lithuania |
1 300 000 |
1 000 000 |
32 000 000 |
34 300 000 |
32 519 191 |
147 470 106 |
868 132 |
18 567 925 |
233 725 354 |
0,22 |
|
Luxembourg |
100 000 |
0 |
13 800 000 |
13 900 000 |
39 685 065 |
179 966 374 |
1 059 432 |
22 659 522 |
257 270 393 |
0,24 |
|
Hungary |
3 200 000 |
5 300 000 |
130 400 000 |
138 900 000 |
125 093 071 |
636 168 923 |
3 745 018 |
80 099 874 |
984 006 886 |
0,91 |
|
Malta |
1 200 000 |
0 |
9 000 000 |
10 200 000 |
7 094 069 |
32 170 638 |
189 384 |
4 050 597 |
53 704 688 |
0,05 |
|
Netherlands |
170 000 000 |
37 400 000 |
1 209 300 000 |
1 416 700 000 |
730 414 741 |
3 414 269 646 |
20 099 228 |
75 368 185 |
5 656 851 800 |
5,22 |
|
Austria |
4 000 000 |
15 200 000 |
186 100 000 |
205 300 000 |
335 565 053 |
1 740 352 178 |
10 245 158 |
38 417 348 |
2 329 879 737 |
2,15 |
|
Poland |
20 900 000 |
30 500 000 |
217 900 000 |
269 300 000 |
371 142 179 |
1 683 079 303 |
9 908 004 |
211 916 106 |
2 545 345 592 |
2,35 |
|
Portugal |
19 900 000 |
1 900 000 |
93 900 000 |
115 700 000 |
221 150 923 |
1 002 889 359 |
5 903 840 |
126 273 555 |
1 471 917 677 |
1,36 |
|
Slovenia |
100 000 |
500 000 |
31 100 000 |
31 700 000 |
45 334 198 |
205 584 424 |
1 210 240 |
25 885 085 |
309 713 947 |
0,29 |
|
Slovakia |
600 000 |
5 200 000 |
46 800 000 |
52 600 000 |
51 185 130 |
276 504 256 |
1 627 734 |
34 814 584 |
416 731 704 |
0,38 |
|
Finland |
3 000 000 |
3 600 000 |
100 200 000 |
106 800 000 |
216 537 712 |
1 132 376 163 |
6 666 106 |
142 577 207 |
1 604 957 188 |
1,48 |
|
Sweden |
8 700 000 |
8 800 000 |
313 700 000 |
331 200 000 |
392 596 472 |
2 160 529 168 |
12 718 670 |
47 692 531 |
2 944 736 841 |
2,72 |
|
United Kingdom |
219 600 000 |
27 600 000 |
2 298 500 000 |
2 545 700 000 |
2 957 654 699 |
13 412 561 799 |
78 957 482 |
–5 685 342 107 |
13 309 531 873 |
12,28 |
|
Total |
763 500 000 |
556 200 000 |
12 905 400 000 |
14 225 100 000 |
15 884 321 797 |
77 800 774 594 |
458 000 000 |
0 |
108 368 196 391 |
100,00 |
B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING
REVENUE
TITLE 1
OWN RESOURCES
|
Title Chapter |
Heading |
Budget 2006 |
Amending budget No. 2 |
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) |
763 500 000 |
|
763 500 000 |
|
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) |
556 200 000 |
|
556 200 000 |
|
1 2 |
CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM |
12 905 400 000 |
|
12 905 400 000 |
|
1 3 |
OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM |
15 884 321 797 |
|
15 884 321 797 |
|
1 4 |
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM |
80 668 854 185 |
–2 410 079 591 |
78 258 774 594 |
|
1 5 |
CORRECTION OF BUDGETARY IMBALANCES |
0 |
|
0 |
|
|
Title 1 — Total |
110 778 275 982 |
–2 410 079 591 |
108 368 196 391 |
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 2006 |
Amending budget No. 2 |
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 |
80 210 854 185 |
–2 410 079 591 |
77 800 774 594 |
|
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 |
229 000 000 |
|
229 000 000 |
|
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 |
229 000 000 |
|
229 000 000 |
|
|
Article 1 4 0 — Subtotal |
80 668 854 185 |
–2 410 079 591 |
78 258 774 594 |
|
|
Chapter 1 4 — Total |
80 668 854 185 |
–2 410 079 591 |
78 258 774 594 |
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 2006 |
Amending budget No. 2 |
New amount |
|
80 210 854 185 |
–2 410 079 591 |
77 800 774 594 |
Remarks
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 0,7018 %.
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 2006 |
Amending budget No.2 |
New amount |
|
Belgium |
2 263 893 956 |
–68 022 771 |
2 195 871 185 |
|
Czech Republic |
719 809 646 |
–21 627 978 |
698 181 668 |
|
Denmark |
1 518 698 637 |
–45 632 036 |
1 473 066 601 |
|
Germany |
16 503 849 158 |
– 495 887 874 |
16 007 961 284 |
|
Estonia |
71 307 217 |
–2 142 554 |
69 164 663 |
|
Greece |
1 370 316 970 |
–41 173 642 |
1 329 143 328 |
|
Spain |
6 514 139 033 |
– 195 729 040 |
6 318 409 993 |
|
France |
12 743 208 376 |
– 382 892 649 |
12 360 315 727 |
|
Ireland |
1 025 047 653 |
–30 799 403 |
994 248 250 |
|
Italy |
10 458 222 157 |
– 314 236 122 |
10 143 986 035 |
|
Cyprus |
98 266 560 |
–2 952 596 |
95 313 964 |
|
Latvia |
94 014 391 |
–2 824 832 |
91 189 559 |
|
Lithuania |
152 038 373 |
–4 568 267 |
147 470 106 |
|
Luxembourg |
185 541 296 |
–5 574 922 |
179 966 374 |
|
Hungary |
655 875 896 |
–19 706 973 |
636 168 923 |
|
Malta |
33 167 206 |
– 996 568 |
32 170 638 |
|
Netherlands |
3 520 035 451 |
– 105 765 805 |
3 414 269 646 |
|
Austria |
1 794 264 074 |
–53 911 896 |
1 740 352 178 |
|
Poland |
1 735 217 024 |
–52 137 721 |
1 683 079 303 |
|
Portugal |
1 033 956 443 |
–31 067 084 |
1 002 889 359 |
|
Slovenia |
211 952 932 |
–6 368 508 |
205 584 424 |
|
Slovakia |
285 069 688 |
–8 565 432 |
276 504 256 |
|
Finland |
1 167 454 435 |
–35 078 272 |
1 132 376 163 |
|
Sweden |
2 227 457 130 |
–66 927 962 |
2 160 529 168 |
|
United Kingdom |
13 828 050 483 |
– 415 488 684 |
13 412 561 799 |
|
Item 1 4 0 0 — Total |
80 210 854 185 |
–2 410 079 591 |
77 800 774 594 |
TITLE 3
SURPLUSES, BALANCES AND ADJUSTMENTS
|
Title Chapter |
Heading |
Budget 2006 |
Amending budget No. 2 |
New amount |
|
3 0 |
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |
p.m. |
2 410 079 591 |
2 410 079 591 |
|
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. |
2 410 079 591 |
2 410 079 591 |
CHAPTER 3 0 —
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
|
Title Chapter Article Item |
Heading |
Budget 2006 |
Amending budget No. 2 |
New amount |
|
3 0 |
||||
|
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |
||||
|
3 0 0 |
Surplus available from the preceding financial year |
p.m. |
2 410 079 591 |
2 410 079 591 |
|
|
Article 3 0 0 — Subtotal |
p.m. |
2 410 079 591 |
2 410 079 591 |
|
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. |
2 410 079 591 |
2 410 079 591 |
3 0 0
Surplus available from the preceding financial year
|
Budget 2006 |
Amending budget No. 2 |
New amount |
|
p.m. |
2 410 079 591 |
2 410 079 591 |
Remarks
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’.
Legal basis
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.
(1) Amending budgets No 1 and No 2/2006 included.
(2) The figures in this column correspond to those in the (OJ L 60, 8.3.2005, p. 1) plus amending budgets No 1 to No 8/2005.
(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 No 1 and No 2/2006 included.
(5) The figures in this column correspond to those in the (OJ L 60, 8.3.2005, p. 1) plus amending budgets No 1 to No 8/2005.
(6) The own resources for the are determined on the basis of the budget forecasts adopted at the 133rd meeting of the Advisory Committee on Own Resources on 8 April 2005.
(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: (78 258 774 594) / (110 860 880 000) = 0,705918756859949 %.
(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 GDP deflator for 2004. 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) Total own resources as percentage of GNI: (108 368 196 391) / (11 086 088 000 000) = 0,98 %; own resources ceiling as percentage of GNI: 1,24 %.