# L_2007203EN.01003701.xml

| 3.8.2007 | EN | Official Journal of the European Union | L 203/37 |
| --- | --- | --- | --- |

3.8.2007

EN

Official Journal of the European Union

L 203/37

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FINAL ADOPTION

of amending budget No 3 of the European Union for the financial year 2007

(2007/524/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), and in particular Articles 37 and 38 thereof,

having regard to the general budget of the European Union for the financial year 2007, as finally adopted on 14 December 2006 (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 4/2007 of the European Union for the financial year 2007, which the Commission presented on 13 April 2007,

having regard to Draft amending budget No 3/2007, which the Council established on 14 May 2007,

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 June 2007,

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 3 of the European Union for the financial year 2007 has been finally adopted.

Done at Brussels, 7 June 2007.

The President

H.-G. PÖTTERING

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(1)  
  OJ L 248, 16.9.2002, p. 1. Regulation as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1).

1

(2)  
  OJ L 77, 16.3.2007, p. 1

2

(3)  
  OJ C 139, 14.6.2006, p. 1.

3

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FINAL ADOPTION OF AMENDING BUDGET No 3 OF THE EUROPEAN UNION FOR THE 2007 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

GENERAL STATEMENT OF REVENUE

| A. Introduction and financing of the general budget | 41 |
| --- | --- |

| B. General statement of revenue by budget heading | 51 |
| --- | --- |

| — Title 1: Own resources | 51 |
| --- | --- |

| — Title 3: Surpluses, balances and adjustments | 54 |
| --- | --- |

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A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2007 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 2007 (1) | Budget 2006 (2) | Change (%) |
| --- | --- | --- | --- |
| 1. Sustainable growth | 44 837 060 205 | 35 865 973 075 | +25,01 |
| 2. Preservation and management of natural resources | 54 718 545 736 | 54 579 470 941 | +0,25 |
| 3. Citizenship, freedom, security and justice | 1 201 955 766 | 1 162 155 453 | +3,42 |
| 4. The EU as a global partner | 7 352 746 732 | 8 093 291 458 | –9,15 |
| 5. Administration | 6 942 264 030 | 6 604 078 362 | +5,12 |
| 6. Compensations | 444 646 152 | 1 073 500 332 | –58,58 |
| Total expenditure
   (3) | 115 497 218 621 | 107 378 469 621 | +7,56 |

Description

Budget 2007 (1)

Budget 2006 (2)

Change (%)

1. Sustainable growth

44 837 060 205

35 865 973 075

+25,01

2. Preservation and management of natural resources

54 718 545 736

54 579 470 941

+0,25

3. Citizenship, freedom, security and justice

1 201 955 766

1 162 155 453

+3,42

4. The EU as a global partner

7 352 746 732

8 093 291 458

–9,15

5. Administration

6 942 264 030

6 604 078 362

+5,12

6. Compensations

444 646 152

1 073 500 332

–58,58

Total expenditure
   (3)

115 497 218 621

107 378 469 621

+7,56

REVENUE

| Description | Budget 2007 (4) | Budget 2006 (5) | Change (%) |
| --- | --- | --- | --- |
| Miscellaneous revenue (Titles 4 to 9) | 1 209 273 561 | 2 349 189 094 | –48,52 |
| Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 1 847 631 711 | 2 410 079 591 | –23,34 |
| 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. | 92 730 000 | |
| Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) | p.m. | 1 516 079 442 | |
| Total revenue for Titles 3 to 9 | 3 056 905 272 | 6 368 078 127 | –52,00 |
| Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) | 17 307 700 000 | 14 888 900 000 | +16,25 |
| VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3) | 17 827 409 252 | 17 200 276 121 | +3,65 |
| Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4) | 77 305 204 097 | 68 921 215 373 | +12,16 |
| Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom
   (6) | 112 440 313 349 | 101 010 391 494 | +11,32 |
| Total revenue
   (7) | 115 497 218 621 | 107 378 469 621 | +7,56 |

Description

Budget 2007 (4)

Budget 2006 (5)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 209 273 561

2 349 189 094

–48,52

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

1 847 631 711

2 410 079 591

–23,34

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.

92 730 000

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

p.m.

1 516 079 442

Total revenue for Titles 3 to 9

3 056 905 272

6 368 078 127

–52,00

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

17 307 700 000

14 888 900 000

+16,25

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

17 827 409 252

17 200 276 121

+3,65

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

77 305 204 097

68 921 215 373

+12,16

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

112 440 313 349

101 010 391 494

+11,32

Total revenue
   (7)

115 497 218 621

107 378 469 621

+7,56

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 | 1 377 090 000 | 3 254 093 000 | 50 | 1 627 046 500 | 1 377 090 000 | |
| Bulgaria | 133 630 000 | 250 734 000 | 50 | 125 367 000 | 125 367 000 | Bulgaria |
| Czech Republic | 670 499 000 | 1 101 606 000 | 50 | 550 803 000 | 550 803 000 | Czech Republic |
| Denmark | 891 726 000 | 2 259 663 000 | 50 | 1 129 831 500 | 891 726 000 | |
| Germany | 9 919 942 000 | 23 148 221 000 | 50 | 11 574 110 500 | 9 919 942 000 | |
| Estonia | 69 946 000 | 124 726 000 | 50 | 62 363 000 | 62 363 000 | Estonia |
| Greece | 1 134 499 000 | 2 032 580 000 | 50 | 1 016 290 000 | 1 016 290 000 | Greece |
| Spain | 6 192 350 000 | 10 078 570 000 | 50 | 5 039 285 000 | 5 039 285 000 | Spain |
| France | 8 907 804 000 | 18 438 795 000 | 50 | 9 219 397 500 | 8 907 804 000 | |
| Ireland | 915 297 000 | 1 563 390 000 | 50 | 781 695 000 | 781 695 000 | Ireland |
| Italy | 5 792 627 000 | 14 678 365 000 | 50 | 7 339 182 500 | 5 792 627 000 | |
| Cyprus | 117 035 000 | 147 960 000 | 50 | 73 980 000 | 73 980 000 | Cyprus |
| Latvia | 76 233 000 | 166 638 000 | 50 | 83 319 000 | 76 233 000 | |
| Lithuania | 101 663 000 | 244 476 000 | 50 | 122 238 000 | 101 663 000 | |
| Luxembourg | 151 455 000 | 260 122 000 | 50 | 130 061 000 | 130 061 000 | Luxembourg |
| Hungary | 385 117 000 | 878 113 000 | 50 | 439 056 500 | 385 117 000 | |
| Malta | 38 849 000 | 48 143 000 | 50 | 24 071 500 | 24 071 500 | Malta |
| Netherlands | 2 559 999 000 | 5 346 690 000 | 50 | 2 673 345 000 | 2 559 999 000 | |
| Austria | 1 142 499 000 | 2 624 363 000 | 50 | 1 312 181 500 | 1 142 499 000 | |
| Poland | 1 273 783 000 | 2 639 229 000 | 50 | 1 319 614 500 | 1 273 783 000 | |
| Portugal | 949 154 000 | 1 544 415 000 | 50 | 772 207 500 | 772 207 500 | Portugal |
| Romania | 384 105 000 | 1 028 555 000 | 50 | 514 277 500 | 384 105 000 | |
| Slovenia | 159 684 000 | 304 908 000 | 50 | 152 454 000 | 152 454 000 | Slovenia |
| Slovakia | 170 762 000 | 454 120 000 | 50 | 227 060 000 | 170 762 000 | |
| Finland | 737 236 000 | 1 688 352 000 | 50 | 844 176 000 | 737 236 000 | |
| Sweden | 1 330 523 000 | 3 120 578 000 | 50 | 1 560 289 000 | 1 330 523 000 | |
| United Kingdom | 9 693 423 000 | 19 514 935 000 | 50 | 9 757 467 500 | 9 693 423 000 | |
| Total | 55 276 930 000 | 116 942 340 000 | | 58 471 170 000 | 53 473 109 000 | |

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

1 377 090 000

3 254 093 000

50

1 627 046 500

1 377 090 000

Bulgaria

133 630 000

250 734 000

50

125 367 000

125 367 000

Bulgaria

Czech Republic

670 499 000

1 101 606 000

50

550 803 000

550 803 000

Czech Republic

Denmark

891 726 000

2 259 663 000

50

1 129 831 500

891 726 000

Germany

9 919 942 000

23 148 221 000

50

11 574 110 500

9 919 942 000

Estonia

69 946 000

124 726 000

50

62 363 000

62 363 000

Estonia

Greece

1 134 499 000

2 032 580 000

50

1 016 290 000

1 016 290 000

Greece

Spain

6 192 350 000

10 078 570 000

50

5 039 285 000

5 039 285 000

Spain

France

8 907 804 000

18 438 795 000

50

9 219 397 500

8 907 804 000

Ireland

915 297 000

1 563 390 000

50

781 695 000

781 695 000

Ireland

Italy

5 792 627 000

14 678 365 000

50

7 339 182 500

5 792 627 000

Cyprus

117 035 000

147 960 000

50

73 980 000

73 980 000

Cyprus

Latvia

76 233 000

166 638 000

50

83 319 000

76 233 000

Lithuania

101 663 000

244 476 000

50

122 238 000

101 663 000

Luxembourg

151 455 000

260 122 000

50

130 061 000

130 061 000

Luxembourg

Hungary

385 117 000

878 113 000

50

439 056 500

385 117 000

Malta

38 849 000

48 143 000

50

24 071 500

24 071 500

Malta

Netherlands

2 559 999 000

5 346 690 000

50

2 673 345 000

2 559 999 000

Austria

1 142 499 000

2 624 363 000

50

1 312 181 500

1 142 499 000

Poland

1 273 783 000

2 639 229 000

50

1 319 614 500

1 273 783 000

Portugal

949 154 000

1 544 415 000

50

772 207 500

772 207 500

Portugal

Romania

384 105 000

1 028 555 000

50

514 277 500

384 105 000

Slovenia

159 684 000

304 908 000

50

152 454 000

152 454 000

Slovenia

Slovakia

170 762 000

454 120 000

50

227 060 000

170 762 000

Finland

737 236 000

1 688 352 000

50

844 176 000

737 236 000

Sweden

1 330 523 000

3 120 578 000

50

1 560 289 000

1 330 523 000

United Kingdom

9 693 423 000

19 514 935 000

50

9 757 467 500

9 693 423 000

Total

55 276 930 000

116 942 340 000

58 471 170 000

53 473 109 000

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 2007. |

Uniform rate (%) = maximum call rate – frozen rate

A.

| 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): |
| --- | --- |

B.

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 = 9 919 942 000 / (53 473 109 000 – 9 693 423 000 ) × 1/4 × 5 251 202 631 = 297 464 591

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 = (5 251 202 631 – (297 464 591 + 76 765 475 + 34 259 575 + 39 897 761 )) / (53 473 109 000 – (9 693 423 000 + 9 919 942 000 + 2 559 999 000 + 1 142 499 000 + 1 330 523 000 ))

Frozen rate = 0,166609823430018 %

Uniform rate

0,5 % – 0,166609823430018 % = 0,333390176569982 %

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 | 1 377 090 000 | 0,50 | 0,333390177 | 459 108 278 |
| Bulgaria | 125 367 000 | 0,50 | 0,333390177 | 41 796 126 |
| Czech Republic | 550 803 000 | 0,50 | 0,333390177 | 183 632 309 |
| Denmark | 891 726 000 | 0,50 | 0,333390177 | 297 292 689 |
| Germany | 9 919 942 000 | 0,50 | 0,333390177 | 3 307 211 215 |
| Estonia | 62 363 000 | 0,50 | 0,333390177 | 20 791 212 |
| Greece | 1 016 290 000 | 0,50 | 0,333390177 | 338 821 103 |
| Spain | 5 039 285 000 | 0,50 | 0,333390177 | 1 680 048 116 |
| France | 8 907 804 000 | 0,50 | 0,333390177 | 2 969 774 348 |
| Ireland | 781 695 000 | 0,50 | 0,333390177 | 260 609 434 |
| Italy | 5 792 627 000 | 0,50 | 0,333390177 | 1 931 204 938 |
| Cyprus | 73 980 000 | 0,50 | 0,333390177 | 24 664 205 |
| Latvia | 76 233 000 | 0,50 | 0,333390177 | 25 415 333 |
| Lithuania | 101 663 000 | 0,50 | 0,333390177 | 33 893 446 |
| Luxembourg | 130 061 000 | 0,50 | 0,333390177 | 43 361 060 |
| Hungary | 385 117 000 | 0,50 | 0,333390177 | 128 394 225 |
| Malta | 24 071 500 | 0,50 | 0,333390177 | 8 025 202 |
| Netherlands | 2 559 999 000 | 0,50 | 0,333390177 | 853 478 519 |
| Austria | 1 142 499 000 | 0,50 | 0,333390177 | 380 897 943 |
| Poland | 1 273 783 000 | 0,50 | 0,333390177 | 424 666 739 |
| Portugal | 772 207 500 | 0,50 | 0,333390177 | 257 446 395 |
| Romania | 384 105 000 | 0,50 | 0,333390177 | 128 056 834 |
| Slovenia | 152 454 000 | 0,50 | 0,333390177 | 50 826 666 |
| Slovakia | 170 762 000 | 0,50 | 0,333390177 | 56 930 373 |
| Finland | 737 236 000 | 0,50 | 0,333390177 | 245 787 240 |
| Sweden | 1 330 523 000 | 0,50 | 0,333390177 | 443 583 298 |
| United Kingdom | 9 693 423 000 | 0,50 | 0,333390177 | 3 231 692 006 |
| Total | 53 473 109 000 | | | 17 827 409 252 |

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

1 377 090 000

0,50

0,333390177

459 108 278

Bulgaria

125 367 000

0,50

0,333390177

41 796 126

Czech Republic

550 803 000

0,50

0,333390177

183 632 309

Denmark

891 726 000

0,50

0,333390177

297 292 689

Germany

9 919 942 000

0,50

0,333390177

3 307 211 215

Estonia

62 363 000

0,50

0,333390177

20 791 212

Greece

1 016 290 000

0,50

0,333390177

338 821 103

Spain

5 039 285 000

0,50

0,333390177

1 680 048 116

France

8 907 804 000

0,50

0,333390177

2 969 774 348

Ireland

781 695 000

0,50

0,333390177

260 609 434

Italy

5 792 627 000

0,50

0,333390177

1 931 204 938

Cyprus

73 980 000

0,50

0,333390177

24 664 205

Latvia

76 233 000

0,50

0,333390177

25 415 333

Lithuania

101 663 000

0,50

0,333390177

33 893 446

Luxembourg

130 061 000

0,50

0,333390177

43 361 060

Hungary

385 117 000

0,50

0,333390177

128 394 225

Malta

24 071 500

0,50

0,333390177

8 025 202

Netherlands

2 559 999 000

0,50

0,333390177

853 478 519

Austria

1 142 499 000

0,50

0,333390177

380 897 943

Poland

1 273 783 000

0,50

0,333390177

424 666 739

Portugal

772 207 500

0,50

0,333390177

257 446 395

Romania

384 105 000

0,50

0,333390177

128 056 834

Slovenia

152 454 000

0,50

0,333390177

50 826 666

Slovakia

170 762 000

0,50

0,333390177

56 930 373

Finland

737 236 000

0,50

0,333390177

245 787 240

Sweden

1 330 523 000

0,50

0,333390177

443 583 298

United Kingdom

9 693 423 000

0,50

0,333390177

3 231 692 006

Total

53 473 109 000

17 827 409 252

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 | 3 254 093 000 | | 2 151 131 263 |
| Bulgaria | 250 734 000 | | 165 748 719 |
| Czech Republic | 1 101 606 000 | | 728 221 076 |
| Denmark | 2 259 663 000 | | 1 493 759 313 |
| Germany | 23 148 221 000 | | 15 302 224 573 |
| Estonia | 124 726 000 | | 82 450 624 |
| Greece | 2 032 580 000 | | 1 343 645 182 |
| Spain | 10 078 570 000 | | 6 662 479 226 |
| France | 18 438 795 000 | | 12 189 039 579 |
| Ireland | 1 563 390 000 | | 1 033 485 246 |
| Italy | 14 678 365 000 | | 9 703 192 207 |
| Cyprus | 147 960 000 | | 97 809 553 |
| Latvia | 166 638 000 | 0,6610540 (9) | 110 156 720 |
| Lithuania | 244 476 000 | | 161 611 843 |
| Luxembourg | 260 122 000 | | 171 954 694 |
| Hungary | 878 113 000 | | 580 480 130 |
| Malta | 48 143 000 | | 31 825 124 |
| Netherlands | 5 346 690 000 | | 3 534 450 924 |
| Austria | 2 624 363 000 | | 1 734 845 714 |
| Poland | 2 639 229 000 | | 1 744 672 943 |
| Portugal | 1 544 415 000 | | 1 020 941 746 |
| Romania | 1 028 555 000 | | 679 930 419 |
| Slovenia | 304 908 000 | | 201 560 659 |
| Slovakia | 454 120 000 | | 300 197 852 |
| Finland | 1 688 352 000 | | 1 116 091 879 |
| Sweden | 3 120 578 000 | | 2 062 870 635 |
| United Kingdom | 19 514 935 000 | | 12 900 426 254 |
| Total | 116 942 340 000 | | 77 305 204 097 |

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

3 254 093 000

2 151 131 263

Bulgaria

250 734 000

165 748 719

Czech Republic

1 101 606 000

728 221 076

Denmark

2 259 663 000

1 493 759 313

Germany

23 148 221 000

15 302 224 573

Estonia

124 726 000

82 450 624

Greece

2 032 580 000

1 343 645 182

Spain

10 078 570 000

6 662 479 226

France

18 438 795 000

12 189 039 579

Ireland

1 563 390 000

1 033 485 246

Italy

14 678 365 000

9 703 192 207

Cyprus

147 960 000

97 809 553

Latvia

166 638 000

0,6610540 (9)

110 156 720

Lithuania

244 476 000

161 611 843

Luxembourg

260 122 000

171 954 694

Hungary

878 113 000

580 480 130

Malta

48 143 000

31 825 124

Netherlands

5 346 690 000

3 534 450 924

Austria

2 624 363 000

1 734 845 714

Poland

2 639 229 000

1 744 672 943

Portugal

1 544 415 000

1 020 941 746

Romania

1 028 555 000

679 930 419

Slovenia

304 908 000

201 560 659

Slovakia

454 120 000

300 197 852

Finland

1 688 352 000

1 116 091 879

Sweden

3 120 578 000

2 062 870 635

United Kingdom

19 514 935 000

12 900 426 254

Total

116 942 340 000

77 305 204 097

TABLE 4

Correction of budgetary imbalances for the United Kingdom for 2006 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 | 17,5894 | |
| 2. United Kingdom’s share (in %) of PAE-adjusted total allocated expenditure | 8,6985 | |
| 3. (1) – (2) | 8,8909 | |
| 4. Total allocated expenditure | | 100 442 931 519 |
| 5. Pre-accession expenditure (PAE) (11) | | 1 815 757 317 |
| 6. PAE-adjusted total allocated expenditure = (4) – (5) | | 98 627 174 202 |
| 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 | | 5 787 446 312 |
| 8. United Kingdom’s advantage (12) | | 528 700 814 |
| 9. Basic compensation for the United Kingdom = (7) – (8) | | 5 258 745 498 |
| 10. Windfall gains deriving from traditional own resources (13) | | 7 542 868 |
| 11. Correction for the United Kingdom = (9) – (10) | | 5 251 202 631 |

Description

Coefficient (10) (%)

Amount

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

17,5894

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

8,6985

3. (1) – (2)

8,8909

4. Total allocated expenditure

100 442 931 519

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

1 815 757 317

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

98 627 174 202

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

5 787 446 312

8. United Kingdom’s advantage (12)

528 700 814

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

5 258 745 498

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

7 542 868

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

5 251 202 631

TABLE 5

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 251 202 631 (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 | 3,34 | 5,15 | | 1,36 | 4,70 | 246 671 369 |
| Bulgaria | 0,21 | 0,26 | 0,40 | | 0,10 | 0,36 | 19 006 494 |
| Czech Republic | 0,94 | 1,13 | 1,74 | | 0,46 | 1,59 | 83 505 499 |
| Denmark | 1,93 | 2,32 | 3,58 | | 0,94 | 3,26 | 171 290 177 |
| Germany | 19,79 | 23,76 | 0,00 | –17,82 | 0,00 | 5,94 | 311 914 289 |
| Estonia | 0,11 | 0,13 | 0,20 | | 0,05 | 0,18 | 9 454 657 |
| Greece | 1,74 | 2,09 | 3,22 | | 0,85 | 2,93 | 154 076 510 |
| Spain | 8,62 | 10,34 | 15,95 | | 4,20 | 14,55 | 763 990 047 |
| France | 15,77 | 18,93 | 29,18 | | 7,69 | 26,62 | 1 397 723 670 |
| Ireland | 1,34 | 1,60 | 2,47 | | 0,65 | 2,26 | 118 510 304 |
| Italy | 12,55 | 15,07 | 23,23 | | 6,12 | 21,19 | 1 112 670 226 |
| Cyprus | 0,13 | 0,15 | 0,23 | | 0,06 | 0,21 | 11 215 874 |
| Latvia | 0,14 | 0,17 | 0,26 | | 0,07 | 0,24 | 12 631 730 |
| Lithuania | 0,21 | 0,25 | 0,39 | | 0,10 | 0,35 | 18 532 116 |
| Luxembourg | 0,22 | 0,27 | 0,41 | | 0,11 | 0,38 | 19 718 136 |
| Hungary | 0,75 | 0,90 | 1,39 | | 0,37 | 1,27 | 66 563 966 |
| Malta | 0,04 | 0,05 | 0,08 | | 0,02 | 0,07 | 3 649 404 |
| Netherlands | 4,57 | 5,49 | 0,00 | –4,12 | 0,00 | 1,37 | 72 044 802 |
| Austria | 2,24 | 2,69 | 0,00 | –2,02 | 0,00 | 0,67 | 35 362 386 |
| Poland | 2,26 | 2,71 | 4,18 | | 1,10 | 3,81 | 200 062 577 |
| Portugal | 1,32 | 1,59 | 2,44 | | 0,64 | 2,23 | 117 071 935 |
| Romania | 0,88 | 1,06 | 1,63 | | 0,43 | 1,48 | 77 967 984 |
| Slovenia | 0,26 | 0,31 | 0,48 | | 0,13 | 0,44 | 23 113 068 |
| Slovakia | 0,39 | 0,47 | 0,72 | | 0,19 | 0,66 | 34 423 848 |
| Finland | 1,44 | 1,73 | 2,67 | | 0,70 | 2,44 | 127 982 851 |
| Sweden | 2,67 | 3,20 | 0,00 | –2,40 | 0,00 | 0,80 | 42 048 712 |
| United Kingdom | 16,69 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –26,36 | 26,36 | 100,00 | 5 251 202 631 |

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

3,34

5,15

1,36

4,70

246 671 369

Bulgaria

0,21

0,26

0,40

0,10

0,36

19 006 494

Czech Republic

0,94

1,13

1,74

0,46

1,59

83 505 499

Denmark

1,93

2,32

3,58

0,94

3,26

171 290 177

Germany

19,79

23,76

0,00

–17,82

0,00

5,94

311 914 289

Estonia

0,11

0,13

0,20

0,05

0,18

9 454 657

Greece

1,74

2,09

3,22

0,85

2,93

154 076 510

Spain

8,62

10,34

15,95

4,20

14,55

763 990 047

France

15,77

18,93

29,18

7,69

26,62

1 397 723 670

Ireland

1,34

1,60

2,47

0,65

2,26

118 510 304

Italy

12,55

15,07

23,23

6,12

21,19

1 112 670 226

Cyprus

0,13

0,15

0,23

0,06

0,21

11 215 874

Latvia

0,14

0,17

0,26

0,07

0,24

12 631 730

Lithuania

0,21

0,25

0,39

0,10

0,35

18 532 116

Luxembourg

0,22

0,27

0,41

0,11

0,38

19 718 136

Hungary

0,75

0,90

1,39

0,37

1,27

66 563 966

Malta

0,04

0,05

0,08

0,02

0,07

3 649 404

Netherlands

4,57

5,49

0,00

–4,12

0,00

1,37

72 044 802

Austria

2,24

2,69

0,00

–2,02

0,00

0,67

35 362 386

Poland

2,26

2,71

4,18

1,10

3,81

200 062 577

Portugal

1,32

1,59

2,44

0,64

2,23

117 071 935

Romania

0,88

1,06

1,63

0,43

1,48

77 967 984

Slovenia

0,26

0,31

0,48

0,13

0,44

23 113 068

Slovakia

0,39

0,47

0,72

0,19

0,66

34 423 848

Finland

1,44

1,73

2,67

0,70

2,44

127 982 851

Sweden

2,67

3,20

0,00

–2,40

0,00

0,80

42 048 712

United Kingdom

16,69

0,00

0,00

0,00

0,00

0

Total

100,00

100,00

100,00

–26,36

26,36

100,00

5 251 202 631

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 (15) |
| --- | --- | --- | --- |
| 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 | 13 200 000 | 30 500 000 | 1 546 300 000 | 1 590 000 000 | 530 000 000 | 459 108 278 | 2 151 131 263 | 246 671 369 | 2 856 910 910 | 3,00 | 4 446 910 910 |
| Bulgaria | 8 600 000 | 0 | 83 500 000 | 92 100 000 | 30 700 000 | 41 796 126 | 165 748 719 | 19 006 494 | 226 551 339 | 0,24 | 318 651 339 |
| Czech Republic | 6 700 000 | 10 200 000 | 187 200 000 | 204 100 000 | 68 033 333 | 183 632 309 | 728 221 076 | 83 505 499 | 995 358 884 | 1,05 | 1 199 458 884 |
| Denmark | 38 600 000 | 15 000 000 | 293 100 000 | 346 700 000 | 115 566 667 | 297 292 689 | 1 493 759 313 | 171 290 177 | 1 962 342 179 | 2,06 | 2 309 042 179 |
| Germany | 239 500 000 | 114 600 000 | 2 820 400 000 | 3 174 500 000 | 1 058 166 663 | 3 307 211 215 | 15 302 224 573 | 311 914 289 | 18 921 350 077 | 19,89 | 22 095 850 077 |
| Estonia | 800 000 | 0 | 23 100 000 | 23 900 000 | 7 966 667 | 20 791 212 | 82 450 624 | 9 454 657 | 112 696 493 | 0,12 | 136 596 493 |
| Greece | 10 000 000 | 5 800 000 | 220 300 000 | 236 100 000 | 78 700 000 | 338 821 103 | 1 343 645 182 | 154 076 510 | 1 836 542 795 | 1,93 | 2 072 642 795 |
| Spain | 69 400 000 | 9 100 000 | 1 484 600 000 | 1 563 100 000 | 521 033 333 | 1 680 048 116 | 6 662 479 226 | 763 990 047 | 9 106 517 389 | 9,57 | 10 669 617 389 |
| France | 112 800 000 | 160 000 000 | 1 217 800 000 | 1 490 600 000 | 496 866 667 | 2 969 774 348 | 12 189 039 579 | 1 397 723 670 | 16 556 537 597 | 17,40 | 18 047 137 597 |
| Ireland | 500 000 | 5 000 000 | 233 200 000 | 238 700 000 | 79 566 667 | 260 609 434 | 1 033 485 246 | 118 510 304 | 1 412 604 984 | 1,48 | 1 651 304 984 |
| Italy | 108 700 000 | 12 400 000 | 1 503 200 000 | 1 624 300 000 | 541 433 333 | 1 931 204 938 | 9 703 192 207 | 1 112 670 226 | 12 747 067 371 | 13,40 | 14 371 367 371 |
| Cyprus | 5 500 000 | 0 | 37 100 000 | 42 600 000 | 14 200 000 | 24 664 205 | 97 809 553 | 11 215 874 | 133 689 632 | 0,14 | 176 289 632 |
| Latvia | 1 400 000 | 4 300 000 | 31 900 000 | 37 600 000 | 12 533 333 | 25 415 333 | 110 156 720 | 12 631 730 | 148 203 783 | 0,16 | 185 803 783 |
| Lithuania | 2 400 000 | 4 100 000 | 46 300 000 | 52 800 000 | 17 600 000 | 33 893 446 | 161 611 843 | 18 532 116 | 214 037 405 | 0,22 | 266 837 405 |
| Luxembourg | 400 000 | 0 | 18 700 000 | 19 100 000 | 6 366 667 | 43 361 060 | 171 954 694 | 19 718 136 | 235 033 890 | 0,25 | 254 133 890 |
| Hungary | 4 900 000 | 6 200 000 | 128 500 000 | 139 600 000 | 46 533 333 | 128 394 225 | 580 480 130 | 66 563 966 | 775 438 321 | 0,82 | 915 038 321 |
| Malta | 1 800 000 | 0 | 11 400 000 | 13 200 000 | 4 400 000 | 8 025 202 | 31 825 124 | 3 649 404 | 43 499 730 | 0,05 | 56 699 730 |
| Netherlands | 272 300 000 | 31 700 000 | 1 530 200 000 | 1 834 200 000 | 611 400 000 | 853 478 519 | 3 534 450 924 | 72 044 802 | 4 459 974 245 | 4,69 | 6 294 174 245 |
| Austria | 4 900 000 | 9 500 000 | 183 800 000 | 198 200 000 | 66 066 667 | 380 897 943 | 1 734 845 714 | 35 362 386 | 2 151 106 043 | 2,26 | 2 349 306 043 |
| Poland | 41 300 000 | 48 300 000 | 246 500 000 | 336 100 000 | 112 033 334 | 424 666 739 | 1 744 672 943 | 200 062 577 | 2 369 402 259 | 2,49 | 2 705 502 259 |
| Portugal | 20 900 000 | 4 400 000 | 107 200 000 | 132 500 000 | 44 166 667 | 257 446 395 | 1 020 941 746 | 117 071 935 | 1 395 460 076 | 1,47 | 1 527 960 076 |
| Romania | 23 300 000 | 0 | 142 400 000 | 165 700 000 | 55 233 334 | 128 056 834 | 679 930 419 | 77 967 984 | 885 955 237 | 0,93 | 1 051 655 237 |
| Slovenia | 100 000 | 4 200 000 | 36 400 000 | 40 700 000 | 13 566 667 | 50 826 666 | 201 560 659 | 23 113 068 | 275 500 393 | 0,29 | 316 200 393 |
| Slovakia | 1 400 000 | 5 200 000 | 55 700 000 | 62 300 000 | 20 766 667 | 56 930 373 | 300 197 852 | 34 423 848 | 391 552 073 | 0,41 | 453 852 073 |
| Finland | 6 900 000 | 4 800 000 | 131 500 000 | 143 200 000 | 47 733 333 | 245 787 240 | 1 116 091 879 | 127 982 851 | 1 489 861 970 | 1,57 | 1 633 061 970 |
| Sweden | 18 300 000 | 8 900 000 | 397 800 000 | 425 000 000 | 141 666 667 | 443 583 298 | 2 062 870 635 | 42 048 712 | 2 548 502 645 | 2,68 | 2 973 502 645 |
| United Kingdom | 472 100 000 | 38 900 000 | 2 569 800 000 | 3 080 800 000 | 1 026 933 334 | 3 231 692 006 | 12 900 426 254 | –5 251 202 631 | 10 880 915 629 | 11,44 | 13 961 715 629 |
| Total | 1 486 700 000 | 533 100 000 | 15 287 900 000 | 17 307 700 000 | 5 769 233 333 | 17 827 409 252 | 77 305 204 097 | 0 | 95 132 613 349 | 100,00 | 112 440 313 349 |

Member State

Traditional own resources (TOR)

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

Total own resources (15)

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

13 200 000

30 500 000

1 546 300 000

1 590 000 000

530 000 000

459 108 278

2 151 131 263

246 671 369

2 856 910 910

3,00

4 446 910 910

Bulgaria

8 600 000

0

83 500 000

92 100 000

30 700 000

41 796 126

165 748 719

19 006 494

226 551 339

0,24

318 651 339

Czech Republic

6 700 000

10 200 000

187 200 000

204 100 000

68 033 333

183 632 309

728 221 076

83 505 499

995 358 884

1,05

1 199 458 884

Denmark

38 600 000

15 000 000

293 100 000

346 700 000

115 566 667

297 292 689

1 493 759 313

171 290 177

1 962 342 179

2,06

2 309 042 179

Germany

239 500 000

114 600 000

2 820 400 000

3 174 500 000

1 058 166 663

3 307 211 215

15 302 224 573

311 914 289

18 921 350 077

19,89

22 095 850 077

Estonia

800 000

0

23 100 000

23 900 000

7 966 667

20 791 212

82 450 624

9 454 657

112 696 493

0,12

136 596 493

Greece

10 000 000

5 800 000

220 300 000

236 100 000

78 700 000

338 821 103

1 343 645 182

154 076 510

1 836 542 795

1,93

2 072 642 795

Spain

69 400 000

9 100 000

1 484 600 000

1 563 100 000

521 033 333

1 680 048 116

6 662 479 226

763 990 047

9 106 517 389

9,57

10 669 617 389

France

112 800 000

160 000 000

1 217 800 000

1 490 600 000

496 866 667

2 969 774 348

12 189 039 579

1 397 723 670

16 556 537 597

17,40

18 047 137 597

Ireland

500 000

5 000 000

233 200 000

238 700 000

79 566 667

260 609 434

1 033 485 246

118 510 304

1 412 604 984

1,48

1 651 304 984

Italy

108 700 000

12 400 000

1 503 200 000

1 624 300 000

541 433 333

1 931 204 938

9 703 192 207

1 112 670 226

12 747 067 371

13,40

14 371 367 371

Cyprus

5 500 000

0

37 100 000

42 600 000

14 200 000

24 664 205

97 809 553

11 215 874

133 689 632

0,14

176 289 632

Latvia

1 400 000

4 300 000

31 900 000

37 600 000

12 533 333

25 415 333

110 156 720

12 631 730

148 203 783

0,16

185 803 783

Lithuania

2 400 000

4 100 000

46 300 000

52 800 000

17 600 000

33 893 446

161 611 843

18 532 116

214 037 405

0,22

266 837 405

Luxembourg

400 000

0

18 700 000

19 100 000

6 366 667

43 361 060

171 954 694

19 718 136

235 033 890

0,25

254 133 890

Hungary

4 900 000

6 200 000

128 500 000

139 600 000

46 533 333

128 394 225

580 480 130

66 563 966

775 438 321

0,82

915 038 321

Malta

1 800 000

0

11 400 000

13 200 000

4 400 000

8 025 202

31 825 124

3 649 404

43 499 730

0,05

56 699 730

Netherlands

272 300 000

31 700 000

1 530 200 000

1 834 200 000

611 400 000

853 478 519

3 534 450 924

72 044 802

4 459 974 245

4,69

6 294 174 245

Austria

4 900 000

9 500 000

183 800 000

198 200 000

66 066 667

380 897 943

1 734 845 714

35 362 386

2 151 106 043

2,26

2 349 306 043

Poland

41 300 000

48 300 000

246 500 000

336 100 000

112 033 334

424 666 739

1 744 672 943

200 062 577

2 369 402 259

2,49

2 705 502 259

Portugal

20 900 000

4 400 000

107 200 000

132 500 000

44 166 667

257 446 395

1 020 941 746

117 071 935

1 395 460 076

1,47

1 527 960 076

Romania

23 300 000

0

142 400 000

165 700 000

55 233 334

128 056 834

679 930 419

77 967 984

885 955 237

0,93

1 051 655 237

Slovenia

100 000

4 200 000

36 400 000

40 700 000

13 566 667

50 826 666

201 560 659

23 113 068

275 500 393

0,29

316 200 393

Slovakia

1 400 000

5 200 000

55 700 000

62 300 000

20 766 667

56 930 373

300 197 852

34 423 848

391 552 073

0,41

453 852 073

Finland

6 900 000

4 800 000

131 500 000

143 200 000

47 733 333

245 787 240

1 116 091 879

127 982 851

1 489 861 970

1,57

1 633 061 970

Sweden

18 300 000

8 900 000

397 800 000

425 000 000

141 666 667

443 583 298

2 062 870 635

42 048 712

2 548 502 645

2,68

2 973 502 645

United Kingdom

472 100 000

38 900 000

2 569 800 000

3 080 800 000

1 026 933 334

3 231 692 006

12 900 426 254

–5 251 202 631

10 880 915 629

11,44

13 961 715 629

Total

1 486 700 000

533 100 000

15 287 900 000

17 307 700 000

5 769 233 333

17 827 409 252

77 305 204 097

0

95 132 613 349

100,00

112 440 313 349

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

| Title
  Chapter | Heading | Budget 2007 | Amending budget No 3 | 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) | 1 486 700 000 | | 1 486 700 000 |
| 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) | 533 100 000 | | 533 100 000 |
| 1 2 | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM | 15 287 900 000 | | 15 287 900 000 |
| 1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM | 17 827 409 252 | | 17 827 409 252 |
| 1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM | 79 152 835 808 | –1 847 631 711 | 77 305 204 097 |
| 1 5 | CORRECTION OF BUDGETARY IMBALANCES | 0 | | 0 |
| | Title 1 — Total | 114 287 945 060 | –1 847 631 711 | 112 440 313 349 |

Title

Chapter

Heading

Budget 2007

Amending budget No 3

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)

1 486 700 000

1 486 700 000

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)

533 100 000

533 100 000

1 2

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

15 287 900 000

15 287 900 000

1 3

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

17 827 409 252

17 827 409 252

1 4

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

79 152 835 808

–1 847 631 711

77 305 204 097

1 5

CORRECTION OF BUDGETARY IMBALANCES

0

0

Title 1 — Total

114 287 945 060

–1 847 631 711

112 440 313 349

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 2007 | Amending budget No 3 | 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 | 79 152 835 808 | –1 847 631 711 | 77 305 204 097 |
| 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 | 79 152 835 808 | –1 847 631 711 | 77 305 204 097 |
| | Chapter 1 4 — Total | 79 152 835 808 | –1 847 631 711 | 77 305 204 097 |

Title

Chapter

Article

Item

Heading

Budget 2007

Amending budget No 3

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

79 152 835 808

–1 847 631 711

77 305 204 097

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

79 152 835 808

–1 847 631 711

77 305 204 097

Chapter 1 4 — Total

79 152 835 808

–1 847 631 711

77 305 204 097

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

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

| Budget 2007 | Amending budget No 3 | New amount |
| --- | --- | --- |
| 79 152 835 808 | –1 847 631 711 | 77 305 204 097 |

Budget 2007

Amending budget No 3

New amount

79 152 835 808

–1 847 631 711

77 305 204 097

Remarks

The rate to be applied to the Member States’ gross national income for this financial year is 0,6611 %.

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 2007 | Amending budget No3 | New amount |
| --- | --- | --- | --- |
| Belgium | 2 202 544 339 | –51 413 076 | 2 151 131 263 |
| Bulgaria | 169 710 193 | –3 961 474 | 165 748 719 |
| Czech Republic | 745 625 911 | –17 404 835 | 728 221 076 |
| Denmark | 1 529 460 881 | –35 701 568 | 1 493 759 313 |
| Germany | 15 667 955 129 | – 365 730 556 | 15 302 224 573 |
| Estonia | 84 421 234 | –1 970 610 | 82 450 624 |
| Greece | 1 375 758 951 | –32 113 769 | 1 343 645 182 |
| Spain | 6 821 715 697 | – 159 236 471 | 6 662 479 226 |
| France | 12 480 363 512 | – 291 323 933 | 12 189 039 579 |
| Ireland | 1 058 186 043 | –24 700 797 | 1 033 485 246 |
| Italy | 9 935 103 187 | – 231 910 980 | 9 703 192 207 |
| Cyprus | 100 147 249 | –2 337 696 | 97 809 553 |
| Latvia | 112 789 519 | –2 632 799 | 110 156 720 |
| Lithuania | 165 474 444 | –3 862 601 | 161 611 843 |
| Luxembourg | 176 064 494 | –4 109 800 | 171 954 694 |
| Hungary | 594 353 885 | –13 873 755 | 580 480 130 |
| Malta | 32 585 760 | – 760 636 | 31 825 124 |
| Netherlands | 3 618 926 008 | –84 475 084 | 3 534 450 924 |
| Austria | 1 776 309 364 | –41 463 650 | 1 734 845 714 |
| Poland | 1 786 371 469 | –41 698 526 | 1 744 672 943 |
| Portugal | 1 045 342 747 | –24 401 001 | 1 020 941 746 |
| Romania | 696 181 084 | –16 250 665 | 679 930 419 |
| Slovenia | 206 378 057 | –4 817 398 | 201 560 659 |
| Slovakia | 307 372 726 | –7 174 874 | 300 197 852 |
| Finland | 1 142 767 014 | –26 675 135 | 1 116 091 879 |
| Sweden | 2 112 174 240 | –49 303 605 | 2 062 870 635 |
| United Kingdom | 13 208 752 671 | – 308 326 417 | 12 900 426 254 |
| Item 1 4 0 0 — Total | 79 152 835 808 | –1 847 631 711 | 77 305 204 097 |

Member State

Budget 2007

Amending budget No3

New amount

Belgium

2 202 544 339

–51 413 076

2 151 131 263

Bulgaria

169 710 193

–3 961 474

165 748 719

Czech Republic

745 625 911

–17 404 835

728 221 076

Denmark

1 529 460 881

–35 701 568

1 493 759 313

Germany

15 667 955 129

– 365 730 556

15 302 224 573

Estonia

84 421 234

–1 970 610

82 450 624

Greece

1 375 758 951

–32 113 769

1 343 645 182

Spain

6 821 715 697

– 159 236 471

6 662 479 226

France

12 480 363 512

– 291 323 933

12 189 039 579

Ireland

1 058 186 043

–24 700 797

1 033 485 246

Italy

9 935 103 187

– 231 910 980

9 703 192 207

Cyprus

100 147 249

–2 337 696

97 809 553

Latvia

112 789 519

–2 632 799

110 156 720

Lithuania

165 474 444

–3 862 601

161 611 843

Luxembourg

176 064 494

–4 109 800

171 954 694

Hungary

594 353 885

–13 873 755

580 480 130

Malta

32 585 760

– 760 636

31 825 124

Netherlands

3 618 926 008

–84 475 084

3 534 450 924

Austria

1 776 309 364

–41 463 650

1 734 845 714

Poland

1 786 371 469

–41 698 526

1 744 672 943

Portugal

1 045 342 747

–24 401 001

1 020 941 746

Romania

696 181 084

–16 250 665

679 930 419

Slovenia

206 378 057

–4 817 398

201 560 659

Slovakia

307 372 726

–7 174 874

300 197 852

Finland

1 142 767 014

–26 675 135

1 116 091 879

Sweden

2 112 174 240

–49 303 605

2 062 870 635

United Kingdom

13 208 752 671

– 308 326 417

12 900 426 254

Item 1 4 0 0 — Total

79 152 835 808

–1 847 631 711

77 305 204 097

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

| Title
  Chapter | Heading | Budget 2007 | Amending budget No 3 | New amount |
| --- | --- | --- | --- | --- |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | p.m. | 1 847 631 711 | 1 847 631 711 |
| 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 THE INTERMEDIATE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | | p.m. |
| | Title 3 — Total | p.m. | 1 847 631 711 | 1 847 631 711 |

Title

Chapter

Heading

Budget 2007

Amending budget No 3

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

p.m.

1 847 631 711

1 847 631 711

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

p.m.

p.m.

Title 3 — Total

p.m.

1 847 631 711

1 847 631 711

CHAPTER 3 0 —SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

| Title
  Chapter
  Article
  Item | Heading | Budget 2007 | Amending budget No 3 | New amount |
| --- | --- | --- | --- | --- |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 1 847 631 711 | 1 847 631 711 |
| | Article 3 0 0 — Subtotal | p.m. | 1 847 631 711 | 1 847 631 711 |
| 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. | 1 847 631 711 | 1 847 631 711 |

Title

Chapter

Article

Item

Heading

Budget 2007

Amending budget No 3

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0

Surplus available from the preceding financial year

p.m.

1 847 631 711

1 847 631 711

Article 3 0 0 — Subtotal

p.m.

1 847 631 711

1 847 631 711

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.

1 847 631 711

1 847 631 711

3 0 0Surplus available from the preceding financial year

| Budget 2007 | Amending budget No 3 | New amount |
| --- | --- | --- |
| p.m. | 1 847 631 711 | 1 847 631 711 |

Budget 2007

Amending budget No 3

New amount

p.m.

1 847 631 711

1 847 631 711

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 amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1), and in particular Article 15 thereof.

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(1)  AB No 1 to No 3/2007 included.

(2)  The figures in this column correspond to those in the 2006 budget (OJ L 78, 15.3.2006, p. 1) plus Amending Budgets No 1 to No 6/2006.

(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 3/2007 included.

(5)  The figures in this column correspond to those in the 2006 budget (OJ L 78, 15.3.2006, p. 1) plus Amending Budgets No 1 to No 6/2006.

(6)  The own resources for the 2007 budget are determined on the basis of the budget forecasts adopted at the 136th meeting of the Advisory Committee on Own Resources on 19 May 2006.

(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: (77 305 204 097) / (116 942 340 000) = 0,661054021126993 %.

(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 and 2005. 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); (112 440 313 349 + 3 056 905 272 = 115 497 218 621 = 115 497 218 621).

(15)  Total own resources as percentage of GNI: (112 440 313 349) / (11 694 234 000 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,24 %.

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