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Document 32008B0607

Final adoption of amending budget No 4 of the European Union for the financial year 2008

OJ L 208, 5.8.2008, p. 151–169 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

Date of entry into force unknown (pending notification) or not yet in force., Date of effect: 01/01/1001

5.8.2008   

EN

Official Journal of the European Union

L 208/151


FINAL ADOPTION

of amending budget No 4 of the European Union for the financial year 2008

(2008/607/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty establishing the European Community, and in particular Article 272(7) thereof,

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

having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (1),

having regard to the general budget of the European Union for the financial year 2008, as finally adopted on 13 December 2007 (2),

having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (3),

having regard to preliminary draft amending budget No 4/2008 of the European Union for the financial year 2008, which the Commission presented on 15 April 2008,

having regard to draft amending budget No 4/2008, which the Council established on 26 May 2008,

having regard to Rule 69 of and Annex IV to the European Parliament's Rules of Procedure,

having regard to the resolution adopted by Parliament on 5 June 2008,

DECLARES:

Sole Article

The procedure under Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community is complete and amending budget No 4 of the European Union for the financial year 2008 has been finally adopted.

Done at Brussels, 5 June 2008.

The President

H.-G. PÖTTERING


(1)  OJ L 248, 16.9.2002, p. 1. Regulation as last amended by Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9).

(2)  OJ L 71, 14.3.2008, p. 1.

(3)  OJ C 139, 14.6.2006, p. 1. Agreement as last amended by Decision 2008/371/EC of the European Parliament and of the Council (OJ L 128, 16.5.2008, p. 8).


FINAL ADOPTION OF AMENDING BUDGET No 4 OF THE EUROPEAN UNION FOR THE 2008 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget

B. General statement of revenue by budget heading

— Title 1: Own resources

— Title 3: Surpluses, balances and adjustments


 

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2008 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources

EXPENDITURE

Description

Budget 2008 (1)

Budget 2007 (2)

Change (%)

1. Sustainable growth

50 320 304 626

43 590 118 012

+15,44

2. Preservation and management of natural resources

53 241 270 053

54 210 425 736

–1,79

3. Citizenship, freedom, security and justice

1 501 860 203

1 270 114 751

+18,25

4. The EU as a global partner

8 112 728 400

7 352 746 732

+10,34

5. Administration

7 280 085 455

6 977 764 032

+4,33

6. Compensation

206 636 292

444 646 152

–53,53

Total expenditure  (3)

120 662 885 029

113 845 815 415

+5,99


REVENUE

Description

Budget 2008 (4)

Budget 2007 (5)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

2 148 450 412

1 703 773 561

+26,10

Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0)

1 528 833 290

1 847 631 711

–17,25

Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1)

p.m.

p.m.

 

Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2)

125 750 000

260 940 125

–51,81

Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2)

p.m.

3 830 264 680

 

Total revenue for Titles 3 to 9

3 803 033 702

7 642 610 077

–50,24

Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2)

18 748 500 000

16 532 900 000

+13,40

VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3)

19 095 673 953

18 517 228 951

+3,12

Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4)

79 015 677 374

71 153 076 387

+11,05

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom  (6)

116 859 851 327

106 203 205 338

+10,03

Total revenue  (7)

120 662 885 029

113 845 815 415

+5,99


TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

Member State

1 % of non-capped VAT base

1 % of gross national income

Capping rate (in %)

1 % of gross national income multiplied by capping rate

1 % of capped VAT base (8)

Member States whose VAT base is capped

 

(1)

(2)

(3)

(4)

(5)

(6)

Belgium

1 440 965 000

3 420 171 000

50

1 710 085 500

1 440 965 000

 

Bulgaria

180 939 000

302 569 000

50

151 284 500

151 284 500

Bulgaria

Czech Republic

702 867 000

1 219 393 000

50

609 696 500

609 696 500

Czech Republic

Denmark

975 620 000

2 392 833 000

50

1 196 416 500

975 620 000

 

Germany

10 407 889 000

24 720 152 000

50

12 360 076 000

10 407 889 000

 

Estonia

98 259 000

165 538 000

50

82 769 000

82 769 000

Estonia

Ireland

905 937 000

1 719 953 000

50

859 976 500

859 976 500

Ireland

Greece

1 267 563 000

2 175 920 000

50

1 087 960 000

1 087 960 000

Greece

Spain

6 743 417 000

10 822 406 000

50

5 411 203 000

5 411 203 000

Spain

France

9 383 695 000

19 230 736 000

50

9 615 368 000

9 383 695 000

 

Italy

6 175 505 000

15 707 334 000

50

7 853 667 000

6 175 505 000

 

Cyprus

128 544 000

157 346 000

50

78 673 000

78 673 000

Cyprus

Latvia

122 307 000

218 725 000

50

109 362 500

109 362 500

Latvia

Lithuania

132 605 000

286 456 000

50

143 228 000

132 605 000

 

Luxembourg

175 313 000

323 842 000

50

161 921 000

161 921 000

Luxembourg

Hungary

404 912 000

995 759 000

50

497 879 500

404 912 000

 

Malta

41 423 000

53 280 000

50

26 640 000

26 640 000

Malta

Netherlands

2 803 480 000

5 744 079 000

50

2 872 039 500

2 803 480 000

 

Austria

1 220 187 000

2 736 781 000

50

1 368 390 500

1 220 187 000

 

Poland

1 593 295 000

3 122 414 000

50

1 561 207 000

1 561 207 000

Poland

Portugal

978 963 000

1 599 144 000

50

799 572 000

799 572 000

Portugal

Romania

552 422 000

1 317 240 000

50

658 620 000

552 422 000

 

Slovenia

185 938 000

335 086 000

50

167 543 000

167 543 000

Slovenia

Slovakia

250 865 000

563 978 000

50

281 989 000

250 865 000

 

Finland

792 183 000

1 828 978 000

50

914 489 000

792 183 000

 

Sweden

1 490 119 000

3 456 262 000

50

1 728 131 000

1 490 119 000

 

United Kingdom

10 530 959 000

21 276 097 000

50

10 638 048 500

10 530 959 000

 

Total

59 686 171 000

125 892 472 000

 

62 946 236 000

57 669 214 000

 


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

A.

The maximum call rate is set at 0,50 % for 2008.

B.

Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom):

(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 = 10 407 889 000 / (57 669 214 000 – 10 530 959 000) × 1/4 × 5 757 931 681 = 317 830 570

(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 = (5 757 931 681 – (317 830 570 + 85 611 179 + 37 261 421 + 45 504 460)) / (57 669 214 000 – (10 530 959 000 + 10 407 889 000 + 2 803 480 000 + 1 220 187 000 + 1 490 119 000))

Frozen rate = 0,168875772152444 %

Uniform rate

0,5 % – 0,168875772152444 % = 0,331124227847556 %


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

1 440 965 000

0,50

0,331124228

477 138 423

Bulgaria

151 284 500

0,50

0,331124228

50 093 963

Czech Republic

609 696 500

0,50

0,331124228

201 885 283

Denmark

975 620 000

0,50

0,331124228

323 051 419

Germany

10 407 889 000

0,50

0,331124228

3 446 304 209

Estonia

82 769 000

0,50

0,331124228

27 406 821

Ireland

859 976 500

0,50

0,331124228

284 759 055

Greece

1 087 960 000

0,50

0,331124228

360 249 915

Spain

5 411 203 000

0,50

0,331124228

1 791 780 415

France

9 383 695 000

0,50

0,331124228

3 107 168 761

Italy

6 175 505 000

0,50

0,331124228

2 044 859 325

Cyprus

78 673 000

0,50

0,331124228

26 050 536

Latvia

109 362 500

0,50

0,331124228

36 212 573

Lithuania

132 605 000

0,50

0,331124228

43 908 728

Luxembourg

161 921 000

0,50

0,331124228

53 615 966

Hungary

404 912 000

0,50

0,331124228

134 076 173

Malta

26 640 000

0,50

0,331124228

8 821 149

Netherlands

2 803 480 000

0,50

0,331124228

928 300 150

Austria

1 220 187 000

0,50

0,331124228

404 033 478

Poland

1 561 207 000

0,50

0,331124228

516 953 462

Portugal

799 572 000

0,50

0,331124228

264 757 661

Romania

552 422 000

0,50

0,331124228

182 920 308

Slovenia

167 543 000

0,50

0,331124228

55 477 547

Slovakia

250 865 000

0,50

0,331124228

83 067 479

Finland

792 183 000

0,50

0,331124228

262 310 984

Sweden

1 490 119 000

0,50

0,331124228

493 414 503

United Kingdom

10 530 959 000

0,50

0,331124228

3 487 055 667

Total

57 669 214 000

 

 

19 095 673 953


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

3 420 171 000

 

2 146 650 423

Bulgaria

302 569 000

 

189 905 672

Czech Republic

1 219 393 000

 

765 344 920

Denmark

2 392 833 000

 

1 501 847 706

Germany

24 720 152 000

 

15 515 459 536

Estonia

165 538 000

 

103 898 962

Ireland

1 719 953 000

 

1 079 518 491

Greece

2 175 920 000

 

1 365 703 524

Spain

10 822 406 000

 

6 792 620 141

France

19 230 736 000

 

12 070 059 530

Italy

15 707 334 000

 

9 858 616 771

Cyprus

157 346 000

 

98 757 301

Latvia

218 725 000

0,6276442 (9)

137 281 473

Lithuania

286 456 000

 

179 792 441

Luxembourg

323 842 000

 

203 257 547

Hungary

995 759 000

 

624 982 341

Malta

53 280 000

 

33 440 882

Netherlands

5 744 079 000

 

3 605 237 755

Austria

2 736 781 000

 

1 717 724 667

Poland

3 122 414 000

 

1 959 764 975

Portugal

1 599 144 000

 

1 003 693 425

Romania

1 317 240 000

 

826 758 020

Slovenia

335 086 000

 

210 314 778

Slovakia

563 978 000

 

353 977 509

Finland

1 828 978 000

 

1 147 947 397

Sweden

3 456 262 000

 

2 169 302 729

United Kingdom

21 276 097 000

 

13 353 818 458

Total

125 892 472 000

 

79 015 677 374


TABLE 4

Correction of budgetary imbalances for the United Kingdom for 2007 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

Description

Coefficient (10) (%)

Amount

1. United Kingdom’s share (in %) of total non-capped VAT bases

17,7156

 

2. United Kingdom’s share (in %) of PAE-adjusted total allocated expenditure

8,7227

 

3. (1) – (2)

8,9929

 

4. Total allocated expenditure

 

107 174 316 280

5. Pre-accession expenditure (PAE) (11)

 

2 924 640 078

6. PAE-adjusted total allocated expenditure = (4) – (5)

 

104 249 676 202

7. United Kingdom’s correction original amount = (3) × (6) × 0,66

 

6 187 547 592

8. United Kingdom’s advantage (12)

 

451 577 107

9. Basic compensation for the United Kingdom = (7) – (8)

 

5 735 970 485

10. Windfall gains deriving from traditional own resources (13)

 

–21 961 196

11. Correction for the United Kingdom = (9) – (10)

 

5 757 931 681


TABLE 5

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5 757 931 681 (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

2,72

3,27

5,03

 

1,32

4,59

264 394 444

Bulgaria

0,24

0,29

0,45

 

0,12

0,41

23 389 931

Czech Republic

0,97

1,17

1,79

 

0,47

1,64

94 264 507

Denmark

1,90

2,29

3,52

 

0,93

3,21

184 976 643

Germany

19,64

23,63

0,00

–17,72

0,00

5,91

340 140 218

Estonia

0,13

0,16

0,24

 

0,06

0,22

12 796 824

Ireland

1,37

1,64

2,53

 

0,67

2,31

132 960 024

Greece

1,73

2,08

3,20

 

0,84

2,92

168 208 303

Spain

8,60

10,34

15,92

 

4,19

14,53

836 620 163

France

15,28

18,38

28,30

 

7,44

25,82

1 486 621 504

Italy

12,48

15,01

23,11

 

6,07

21,09

1 214 246 844

Cyprus

0,12

0,15

0,23

 

0,06

0,21

12 163 546

Latvia

0,17

0,21

0,32

 

0,08

0,29

16 908 416

Lithuania

0,23

0,27

0,42

 

0,11

0,38

22 144 324

Luxembourg

0,26

0,31

0,48

 

0,13

0,43

25 034 428

Hungary

0,79

0,95

1,47

 

0,39

1,34

76 976 604

Malta

0,04

0,05

0,08

 

0,02

0,07

4 118 781

Netherlands

4,56

5,49

0,00

–4,12

0,00

1,37

79 036 419

Austria

2,17

2,62

0,00

–1,96

0,00

0,65

37 657 102

Poland

2,48

2,98

4,59

 

1,21

4,19

241 376 502

Portugal

1,27

1,53

2,35

 

0,62

2,15

123 620 950

Romania

1,05

1,26

1,94

 

0,51

1,77

101 828 516

Slovenia

0,27

0,32

0,49

 

0,13

0,45

25 903 640

Slovakia

0,45

0,54

0,83

 

0,22

0,76

43 598 010

Finland

1,45

1,75

2,69

 

0,71

2,46

141 388 142

Sweden

2,75

3,30

0,00

–2,48

0,00

0,83

47 556 896

United Kingdom

16,90

0,00

0,00

 

0,00

0,00

0

Total

100,00

100,00

100,00

–26,28

26,28

100,00

5 757 931 681

The calculations are made to 15 decimal places.

TABLE 6

Summary of financing (14) of the general budget by type of own resource and by Member State

Member State

Traditional own resources (TOR)

VAT and GNI-based own resources, including UK correction payments

Total own resources (14)

Net agricultural duties (75 %)

Net sugar and isoglucose levies (75 %)

Net customs duties (75 %)

Total net traditional own resources (75 %)

p.m.

Collection costs

(25 % of gross TOR)

VAT own resources

GNI own resources

United Kingdom correction

Total ‘national contributions’

Share in total ‘national contributions’ (%)

 

(1)

(2)

(3)

(4) = (1) + (2) + (3)

(5)

(6)

(7)

(8)

(9) = (6) + (7) + (8)

(10)

(11) = (4) + (9)

Belgium

18 400 000

31 400 000

1 676 800 000

1 726 600 000

575 533 333

477 138 423

2 146 650 423

264 394 444

2 888 183 290

2,94

4 614 783 290

Bulgaria

10 100 000

400 000

55 600 000

66 100 000

22 033 333

50 093 963

189 905 672

23 389 931

263 389 566

0,27

329 489 566

Czech Republic

6 700 000

3 300 000

230 400 000

240 400 000

80 133 333

201 885 283

765 344 920

94 264 507

1 061 494 710

1,08

1 301 894 710

Denmark

40 900 000

3 800 000

275 400 000

320 100 000

106 700 000

323 051 419

1 501 847 706

184 976 643

2 009 875 768

2,05

2 329 975 768

Germany

221 500 000

163 700 000

3 381 600 000

3 766 800 000

1 255 600 000

3 446 304 209

15 515 459 536

340 140 218

19 301 903 963

19,67

23 068 703 963

Estonia

900 000

8 600 000

26 200 000

35 700 000

11 900 000

27 406 821

103 898 962

12 796 824

144 102 607

0,15

179 802 607

Ireland

800 000

0

232 000 000

232 800 000

77 600 000

284 759 055

1 079 518 491

132 960 024

1 497 237 570

1,53

1 730 037 570

Greece

11 000 000

1 500 000

247 000 000

259 500 000

86 500 000

360 249 915

1 365 703 524

168 208 303

1 894 161 742

1,93

2 153 661 742

Spain

58 700 000

8 500 000

1 337 600 000

1 404 800 000

468 266 667

1 791 780 415

6 792 620 141

836 620 163

9 421 020 719

9,60

10 825 820 719

France

126 000 000

229 600 000

1 352 400 000

1 708 000 000

569 333 333

3 107 168 761

12 070 059 530

1 486 621 504

16 663 849 795

16,98

18 371 849 795

Italy

173 600 000

6 900 000

1 621 700 000

1 802 200 000

600 733 334

2 044 859 325

9 858 616 771

1 214 246 844

13 117 722 940

13,37

14 919 922 940

Cyprus

4 300 000

3 800 000

32 200 000

40 300 000

13 433 333

26 050 536

98 757 301

12 163 546

136 971 383

0,14

177 271 383

Latvia

1 200 000

800 000

26 800 000

28 800 000

9 600 000

36 212 573

137 281 473

16 908 416

190 402 462

0,19

219 202 462

Lithuania

2 500 000

900 000

48 200 000

51 600 000

17 200 000

43 908 728

179 792 441

22 144 324

245 845 493

0,25

297 445 493

Luxembourg

700 000

0

21 800 000

22 500 000

7 500 000

53 615 966

203 257 547

25 034 428

281 907 941

0,29

304 407 941

Hungary

4 800 000

6 300 000

128 500 000

139 600 000

46 533 333

134 076 173

624 982 341

76 976 604

836 035 118

0,85

975 635 118

Malta

1 400 000

200 000

10 500 000

12 100 000

4 033 334

8 821 149

33 440 882

4 118 781

46 380 812

0,05

58 480 812

Netherlands

298 700 000

14 600 000

1 634 600 000

1 947 900 000

649 300 000

928 300 150

3 605 237 755

79 036 419

4 612 574 324

4,70

6 560 474 324

Austria

4 400 000

13 800 000

327 400 000

345 600 000

115 200 000

404 033 478

1 717 724 667

37 657 102

2 159 415 247

2,20

2 505 015 247

Poland

46 800 000

71 200 000

304 200 000

422 200 000

140 733 333

516 953 462

1 959 764 975

241 376 502

2 718 094 939

2,77

3 140 294 939

Portugal

28 000 000

300 000

103 800 000

132 100 000

44 033 333

264 757 661

1 003 693 425

123 620 950

1 392 072 036

1,42

1 524 172 036

Romania

30 000 000

1 100 000

186 200 000

217 300 000

72 433 334

182 920 308

826 758 020

101 828 516

1 111 506 844

1,13

1 328 806 844

Slovenia

300 000

0

41 400 000

41 700 000

13 900 000

55 477 547

210 314 778

25 903 640

291 695 965

0,30

333 395 965

Slovakia

1 500 000

2 300 000

75 700 000

79 500 000

26 500 000

83 067 479

353 977 509

43 598 010

480 642 998

0,49

560 142 998

Finland

7 400 000

900 000

149 800 000

158 100 000

52 700 000

262 310 984

1 147 947 397

141 388 142

1 551 646 523

1,58

1 709 746 523

Sweden

19 800 000

2 900 000

406 200 000

428 900 000

142 966 667

493 414 503

2 169 302 729

47 556 896

2 710 274 128

2,76

3 139 174 128

United Kingdom

562 800 000

56 600 000

2 497 900 000

3 117 300 000

1 039 100 000

3 487 055 667

13 353 818 458

–5 757 931 681

11 082 942 444

11,30

14 200 242 444

Total

1 683 200 000

633 400 000

16 431 900 000

18 748 500 000

6 249 500 000

19 095 673 953

79 015 677 374

0

98 111 351 327

100

116 859 851 327

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title

Chapter

Heading

Budget 2008

Amending budget No 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)

1 683 200 000

 

1 683 200 000

1 1

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

633 400 000

 

633 400 000

1 2

CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM

16 431 900 000

 

16 431 900 000

1 3

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM

19 095 673 953

 

19 095 673 953

1 4

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

80 544 510 664

–1 528 833 290

79 015 677 374

1 5

CORRECTION OF BUDGETARY IMBALANCES

0

 

0

 

Title 1 — Total

118 388 684 617

–1 528 833 290

116 859 851 327

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

Title

Chapter

Article

Item

Heading

Budget 2008

Amending budget No 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

80 544 510 664

–1 528 833 290

79 015 677 374

1 4 0 2

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

 

1 4 0 3

Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve

 

 

Article 1 4 0 — Subtotal

80 544 510 664

–1 528 833 290

79 015 677 374

 

Chapter 1 4 — Total

80 544 510 664

–1 528 833 290

79 015 677 374

1 4 0
Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

1 4 0 0
Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom

Budget 2008

Amending budget No 4

New amount

80 544 510 664

–1 528 833 290

79 015 677 374

Remarks

The rate to be applied to the Member States’ gross national income for this financial year is 0,6276 %.

Legal basis

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.

Member State

Budget 2008

Amending budget No 4

New amount

Belgium

2 188 184 847

–41 534 424

2 146 650 423

Bulgaria

193 580 058

–3 674 386

189 905 672

Czech Republic

780 153 181

–14 808 261

765 344 920

Denmark

1 530 906 178

–29 058 472

1 501 847 706

Germany

15 815 660 102

– 300 200 566

15 515 459 536

Estonia

105 909 249

–2 010 287

103 898 962

Ireland

1 100 405 533

–20 887 042

1 079 518 491

Greece

1 392 127 812

–26 424 288

1 365 703 524

Spain

6 924 047 019

– 131 426 878

6 792 620 141

France

12 303 596 841

– 233 537 311

12 070 059 530

Italy

10 049 366 025

– 190 749 254

9 858 616 771

Cyprus

100 668 105

–1 910 804

98 757 301

Latvia

139 937 661

–2 656 188

137 281 473

Lithuania

183 271 152

–3 478 711

179 792 441

Luxembourg

207 190 271

–3 932 724

203 257 547

Hungary

637 074 800

–12 092 459

624 982 341

Malta

34 087 912

– 647 030

33 440 882

Netherlands

3 674 993 627

–69 755 872

3 605 237 755

Austria

1 750 960 029

–33 235 362

1 717 724 667

Poland

1 997 683 449

–37 918 474

1 959 764 975

Portugal

1 023 113 367

–19 419 942

1 003 693 425

Romania

842 754 531

–15 996 511

826 758 020

Slovenia

214 384 049

–4 069 271

210 314 778

Slovakia

360 826 436

–6 848 927

353 977 509

Finland

1 170 158 435

–22 211 038

1 147 947 397

Sweden

2 211 275 441

–41 972 712

2 169 302 729

United Kingdom

13 612 194 554

– 258 376 096

13 353 818 458

Item 1 4 0 0 — Total

80 544 510 664

–1 528 833 290

79 015 677 374

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title

Chapter

Heading

Budget 2008

Amending budget No 4

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

125 750 000

1 528 833 290

1 654 583 290

3 1

BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) No 1150/2000

p.m.

 

p.m.

3 2

BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(7) TO (9) OF REGULATION (EC, EURATOM) No 1150/2000

p.m.

 

p.m.

3 3

REFUNDS TO MEMBER STATES

p.m.

 

p.m.

3 4

ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE

p.m.

 

p.m.

3 5

RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

p.m.

 

p.m.

3 6

RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

p.m.

 

p.m.

 

Title 3 — Total

125 750 000

1 528 833 290

1 654 583 290

CHAPTER 3 0 —
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Title

Chapter

Article

Item

Heading

Budget 2008

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.

1 528 833 290

1 528 833 290

 

Article 3 0 0 — Subtotal

p.m.

1 528 833 290

1 528 833 290

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

125 750 000

 

125 750 000

 

Article 3 0 2 — Subtotal

125 750 000

 

125 750 000

 

Chapter 3 0 — Total

125 750 000

1 528 833 290

1 654 583 290

3 0 0
Surplus available from the preceding financial year

Budget 2008

Amending budget No 4

New amount

p.m.

1 528 833 290

1 528 833 290

Remarks

Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue or 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 Article 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 2000/597/EC, Euratom on the system of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1), as 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), as last amended by Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9), and in particular Article 15 thereof.


(1)  AB No 1 to No 4/2008 included.

(2)  The figures in this column correspond to those in the 2007 budget (OJ L 77, 16.3.2007, p. 1) plus Amending Budgets No 1 to No 7/2007.

(3)  The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(4)  AB No 1 to No 4/2008 included.

(5)  The figures in this column correspond to those in the 2007 budget (OJ L 77, 16.3.2007, p. 1) plus Amending Budgets No 1 to No 7/2007.

(6)  The own resources for the 2008 budget are determined on the basis of the budget forecasts adopted at the 139th meeting of the Advisory Committee on Own Resources on 16 May 2007.

(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: (79 015 677 374) / (125 892 472 000) = 0,62764418013811 %.

(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, 2005 and 2006, as well as payments made to Bulgaria and Romania under 2006 appropriations. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(12)  The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.

(13)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(14)  p.m. (own resources + other revenue = total revenue = total expenditure); (116 859 851 327 + 3 803 033 702 = 120 662 885 029 = 120 662 885 029).

(15)  Total own resources as percentage of GNI: (116 859 851 327) / (12 589 247 200 000) = 0,93 %; own resources ceiling as percentage of GNI: 1,24 %.


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