# L_2004383EN.01002101.xml

| 28.12.2004 | EN | Official Journal of the European Union | L 383/21 |
| --- | --- | --- | --- |

28.12.2004

EN

Official Journal of the European Union

L 383/21

---

FINAL ADOPTION of amending budget No 8 of the European Union for the financial year 2004

(2004/887/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 (1) on the Financial Regulation applicable to the general budget of the European Communities, and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2004 finally adopted on 18 December 2003 (2) and adjusted to take account of European Union enlargement (3),

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 (4)

Having regard to Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (5),

Having regard to preliminary draft amending budget No 8/2004 of the European Union for the financial year 2004 presented by the Commission on 28 May 2004,

Having regard to draft amending budget No 8/2004 of the European Union for the financial year 2004 established by the Council on 16 July 2004,

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 14 September 2004,

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 8 of the European Union for the financial year 2004 has been finally adopted.

Done at Strasbourg, 14 September 2004.

The President

J. P. BORRELL FONTELLES

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(1)  
  OJ L 248, 16.9.2002, p. 1.

1

(2)  
  OJ L 53, 23.2.2004, p. 1.

2

(3)  
  OJ C 105, 30.4.2004, p. 9.

3

(4)  
  OJ C 172, 18.6.1999, p. 1. Agreement as amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147, 14.6.2003, p. 25).

4

(5)  
  OJ L 253, 7.10.2000, p. 42.

5

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AMENDING BUDGET NO 8OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2004

CONTENTS

GENERAL STATEMENT OF REVENUE

GENERAL STATEMENT OF REVENUE

| A. Financing of the general budget | 25 |
| --- | --- |

| B. General statement of revenue by budget heading | 37 |
| --- | --- |

---

A. FINANCEMENT DU BUDGET GÉNÉRAL

Appropriations to be covered during the financial year 2004 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 2004 (1) | Budget 2003 (2) | Change (%) |
| --- | --- | --- | --- |
| 1. Agriculture | 45 693 285 000 | 44 780 450 000 | +2,04  % |
| 2. Structural operations | 30 822 302 882 | 28 173 097 000 | +9,40  % |
| 3. Internal policies | 7 510 377 641 | 6 198 406 000 | +21,17 |
| 4. External action | 4 950 907 978 | 4 694 010 314 | +5,47 |
| 5. Administration | 6 121 313 544 | 5 381 971 098 | +13,74 |
| 6. Reserves | 442 000 000 | 434 000 000 | +1,84 |
| 7. Pre–accession aid | 2 856 200 000 | 2 862 902 686 | –0,23 |
| 8. Compensations | 1 409 545 056 | — | + 100,00 |
| Total expenditure (3) | 99 805 932 101 | 92 524 837 098 | +7,87 |

Description

Budget 2004 (1)

1

Budget 2003 (2)

2

Change (%)

1. Agriculture

45 693 285 000

44 780 450 000

+2,04  %

2. Structural operations

30 822 302 882

28 173 097 000

+9,40  %

3. Internal policies

7 510 377 641

6 198 406 000

+21,17

4. External action

4 950 907 978

4 694 010 314

+5,47

5. Administration

6 121 313 544

5 381 971 098

+13,74

6. Reserves

442 000 000

434 000 000

+1,84

7. Pre–accession aid

2 856 200 000

2 862 902 686

–0,23

8. Compensations

1 409 545 056

—

+ 100,00

Total expenditure (3)

3

99 805 932 101

92 524 837 098

+7,87

REVENUE

| Description | Budget 2004 (4) | Budget 2003 (5) | Change (%) |
| --- | --- | --- | --- |
| Miscellaneous revenue (Titles 4 to 9) | 816 400 822 | 837 078 989 | –2,47 |
| Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 5 469 843 706 | 7 413 481 988 | –26,22 |
| 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) | 223 160 000 | 263 330 000 | –15,25 |
| Balance of own resources accruing from VAT and GNP/GNI–based own resources for earlier years (Chapters 3 1 and 3 2) | p.m. | p.m. | |
| Total revenue for Titles 3 to 9 | 6 509 404 528 | 8 513 890 977 | –23,54 |
| Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) | 11 206 875 000 | 10 906 200 000 | +2,76 |
| VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3) | 13 579 913 763 | 21 748 030 275 | –37,56 |
| Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4) | 68 509 738 810 | 51 356 715 846 | +33,40 |
| Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) | 93 296 527 573 | 84 010 946 121 | +11,05 |
| Total revenue (7) | 99 805 932 101 | 92 524 837 098 | +7,87 |

Description

Budget 2004 (4)

4

Budget 2003 (5)

5

Change (%)

Miscellaneous revenue (Titles 4 to 9)

816 400 822

837 078 989

–2,47

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

5 469 843 706

7 413 481 988

–26,22

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)

223 160 000

263 330 000

–15,25

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

p.m.

p.m.

Total revenue for Titles 3 to 9

6 509 404 528

8 513 890 977

–23,54

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

11 206 875 000

10 906 200 000

+2,76

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

13 579 913 763

21 748 030 275

–37,56

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

68 509 738 810

51 356 715 846

+33,40

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

6

93 296 527 573

84 010 946 121

+11,05

Total revenue (7)

7

99 805 932 101

92 524 837 098

+7,87

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 reduced non–capped VAT base (8) | 1 % of gross national income | 1 % of reduced gross national income (9) | Capping rate (in %) | 1 % of reduced gross national income multiplied by capping rate t | 1 % of reduced capped VAT base (10), (11) | Member States whose VAT base is capped |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Belgium | 1 132 980 000 | 1 132 980 000 | 2 825 190 000 | 2 825 190 000 | 50 | 1 412 595 000 | 1 132 980 000 | |
| Czech Republic | 422 185 000 | 281 456 667 | 790 620 000 | 527 080 000 | 50 | 263 540 000 | 263 540 000 | Czech Republic |
| Denmark | 751 886 000 | 751 886 000 | 1 928 917 000 | 1 928 917 000 | 50 | 964 458 500 | 751 886 000 | |
| Germany | 9 451 381 000 | 9 451 381 000 | 21 696 270 000 | 21 696 270 000 | 50 | 10 848 135 000 | 9 451 381 000 | |
| Estonia | 48 159 000 | 32 106 000 | 77 069 000 | 51 379 333 | 50 | 25 689 667 | 25 689 667 | Estonia |
| Greece | 897 770 000 | 897 770 000 | 1 646 135 000 | 1 646 135 000 | 50 | 823 067 500 | 823 067 500 | Greece |
| Spain | 4 571 090 000 | 4 571 090 000 | 7 841 620 000 | 7 841 620 000 | 50 | 3 920 810 000 | 3 920 810 000 | Spain |
| France | 7 575 510 000 | 7 575 510 000 | 16 112 960 000 | 16 112 960 000 | 50 | 8 056 480 000 | 7 575 510 000 | |
| Ireland | 657 675 000 | 657 675 000 | 1 179 773 000 | 1 179 773 000 | 50 | 589 886 500 | 589 886 500 | Ireland |
| Italy | 5 511 310 000 | 5 511 310 000 | 13 338 450 000 | 13 338 450 000 | 50 | 6 669 225 000 | 5 511 310 000 | |
| Cyprus | 94 920 000 | 63 280 000 | 120 306 000 | 80 204 000 | 50 | 40 102 000 | 40 102 000 | Cyprus |
| Latvia | 41 803 000 | 27 868 667 | 95 382 000 | 63 588 000 | 50 | 31 794 000 | 27 868 667 | |
| Lithuania | 76 782 000 | 51 188 000 | 170 165 000 | 113 443 333 | 50 | 56 721 667 | 51 188 000 | |
| Luxembourg | 160 257 000 | 160 257 000 | 220 670 000 | 220 670 000 | 50 | 110 335 000 | 110 335 000 | Luxembourg |
| Hungary | 378 425 000 | 252 283 333 | 731 932 000 | 487 954 667 | 50 | 243 977 334 | 243 977 334 | Hungary |
| Malta | 27 580 000 | 18 386 667 | 44 080 000 | 29 386 667 | 50 | 14 693 334 | 14 693 334 | Malta |
| Netherlands | 2 220 805 000 | 2 220 805 000 | 4 599 995 000 | 4 599 995 000 | 50 | 2 299 997 500 | 2 220 805 000 | |
| Austria | 1 065 330 000 | 1 065 330 000 | 2 289 350 000 | 2 289 350 000 | 50 | 1 144 675 000 | 1 065 330 000 | |
| Poland | 970 307 000 | 646 871 333 | 1 819 610 000 | 1 213 073 333 | 50 | 606 536 667 | 606 536 667 | Poland |
| Portugal | 841 380 000 | 841 380 000 | 1 319 570 000 | 1 319 570 000 | 50 | 659 785 000 | 659 785 000 | Portugal |
| Slovenia | 144 988 000 | 96 658 667 | 255 496 000 | 170 330 667 | 50 | 85 165 334 | 85 165 334 | Slovenia |
| Slovakia | 143 215 000 | 95 476 667 | 316 358 000 | 210 905 333 | 50 | 105 452 667 | 95 476 667 | |
| Finland | 641 720 000 | 641 720 000 | 1 471 320 000 | 1 471 320 000 | 50 | 735 660 000 | 641 720 000 | |
| Sweden | 1 210 952 000 | 1 210 952 000 | 2 788 731 000 | 2 788 731 000 | 50 | 1 394 365 500 | 1 210 952 000 | |
| United Kingdom | 8 457 364 000 | 8 457 364 000 | 16 774 645 000 | 16 774 645 000 | 50 | 8 387 322 500 | 8 387 322 500 | United Kingdom |
| Total | 47 495 774 000 | 46 712 986 001 | 100 454 614 000 | 98 980 941 333 | | 49 490 470 670 | 45 507 318 170 | |

Member State

1 % of non–capped VAT base

1 % of reduced non–capped VAT base (8)

8

1 % of gross national income

1 % of reduced gross national income (9)

9

Capping rate (in %)

1 % of reduced gross national income multiplied by capping rate t

1 % of reduced capped VAT base (10), (11)

10

11

Member States whose VAT base is capped

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Belgium

1 132 980 000

1 132 980 000

2 825 190 000

2 825 190 000

50

1 412 595 000

1 132 980 000

Czech Republic

422 185 000

281 456 667

790 620 000

527 080 000

50

263 540 000

263 540 000

Czech Republic

Denmark

751 886 000

751 886 000

1 928 917 000

1 928 917 000

50

964 458 500

751 886 000

Germany

9 451 381 000

9 451 381 000

21 696 270 000

21 696 270 000

50

10 848 135 000

9 451 381 000

Estonia

48 159 000

32 106 000

77 069 000

51 379 333

50

25 689 667

25 689 667

Estonia

Greece

897 770 000

897 770 000

1 646 135 000

1 646 135 000

50

823 067 500

823 067 500

Greece

Spain

4 571 090 000

4 571 090 000

7 841 620 000

7 841 620 000

50

3 920 810 000

3 920 810 000

Spain

France

7 575 510 000

7 575 510 000

16 112 960 000

16 112 960 000

50

8 056 480 000

7 575 510 000

Ireland

657 675 000

657 675 000

1 179 773 000

1 179 773 000

50

589 886 500

589 886 500

Ireland

Italy

5 511 310 000

5 511 310 000

13 338 450 000

13 338 450 000

50

6 669 225 000

5 511 310 000

Cyprus

94 920 000

63 280 000

120 306 000

80 204 000

50

40 102 000

40 102 000

Cyprus

Latvia

41 803 000

27 868 667

95 382 000

63 588 000

50

31 794 000

27 868 667

Lithuania

76 782 000

51 188 000

170 165 000

113 443 333

50

56 721 667

51 188 000

Luxembourg

160 257 000

160 257 000

220 670 000

220 670 000

50

110 335 000

110 335 000

Luxembourg

Hungary

378 425 000

252 283 333

731 932 000

487 954 667

50

243 977 334

243 977 334

Hungary

Malta

27 580 000

18 386 667

44 080 000

29 386 667

50

14 693 334

14 693 334

Malta

Netherlands

2 220 805 000

2 220 805 000

4 599 995 000

4 599 995 000

50

2 299 997 500

2 220 805 000

Austria

1 065 330 000

1 065 330 000

2 289 350 000

2 289 350 000

50

1 144 675 000

1 065 330 000

Poland

970 307 000

646 871 333

1 819 610 000

1 213 073 333

50

606 536 667

606 536 667

Poland

Portugal

841 380 000

841 380 000

1 319 570 000

1 319 570 000

50

659 785 000

659 785 000

Portugal

Slovenia

144 988 000

96 658 667

255 496 000

170 330 667

50

85 165 334

85 165 334

Slovenia

Slovakia

143 215 000

95 476 667

316 358 000

210 905 333

50

105 452 667

95 476 667

Finland

641 720 000

641 720 000

1 471 320 000

1 471 320 000

50

735 660 000

641 720 000

Sweden

1 210 952 000

1 210 952 000

2 788 731 000

2 788 731 000

50

1 394 365 500

1 210 952 000

United Kingdom

8 457 364 000

8 457 364 000

16 774 645 000

16 774 645 000

50

8 387 322 500

8 387 322 500

United Kingdom

Total

47 495 774 000

46 712 986 001

100 454 614 000

98 980 941 333

49 490 470 670

45 507 318 170

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 2004. |
| 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 / (EU25 capped VAT base – UK capped VAT base)]×1/4×United Kingdom correction |
| Example: Germany: |
| Germany’s theoretical VAT contribution = 9 451 381 000 / (45 507 318 170 – 8 387 322 500 ) × 1/4 × 5 391 559 038 = 343 195 613 |
| 2) Calculation of the frozen rate: |
| Frozen rate1 = [UK correction– theoretical VAT contributions (D + NL + A + S)] / [EU25 capped VAT base – capped VAT bases (UK+ D + NL + A + S)] |
| Frozen rate1 = [5 391 559 038 – (343 195 613 + 80 641 182 + 38 683 932 + 43 971 713 )] / [45 507 318 170 – (8 387 322 500 + 9 451 381 000 + 2 220 805 000 + 1 065 330 000 + 1 210 952 000 )] |
| Frozen rate1 = 0,210821947849923 % |
| C. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 94/728/EC, Euratom]: |
| 1) Calculation of the theoretical share of the countries with a restricted financial burden: |
| In accordance with Article 5(1) of Decision 94/728/EC, Euratom, the financial contribution of Germany (DE) is restricted to two thirds of its normal contribution. |
| Calculation formula for Germany: |
| Germany’s theoretical VAT contribution = [Germany’s capped VAT base / (EU15 capped VAT base — UK capped VAT base)]×2/3×United Kingdom correction |
| Example: Germany: |
| Germany’s theoretical VAT contribution = 9 451 381 000 / (44 053 080 500 – 8 387 322 500 ) × 2/3 × – 293 991 119 = –51 938 184 |
| 2) Calculation of the frozen rate: |
| Frozen rate2 = [UK correction– theoretical VAT contribution (D)] / [EU15 capped VAT base – capped VAT base (UK)] |
| Frozen rate2 = [– 293 991 119 – (– 519 381 84) ] / [44 053 080 500 – (8 387 322 500 + 9 451 381 000 )] |
| Frozen rate2 = –0,00923359477705029  % |
| Frozen rate tot = Frozen rate1 + Frozen rate2 |
| Uniform rate = Maximum call rate – Frozen rate tot |
| 0,50 % – 0,201588353072873 % = 0,298411646927127 % |

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

A. The maximum call rate is set at 0,50 % for 2004.

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:

Formula for a country with a restricted financial burden, for example Germany:

Germany’s theoretical VAT contribution = [Germany’s capped VAT base / (EU25 capped VAT base – UK capped VAT base)]×1/4×United Kingdom correction

Example: Germany:

Example: Germany:

Germany’s theoretical VAT contribution = 9 451 381 000 / (45 507 318 170 – 8 387 322 500 ) × 1/4 × 5 391 559 038 = 343 195 613

2) Calculation of the frozen rate:

Frozen rate1 = [UK correction– theoretical VAT contributions (D + NL + A + S)] / [EU25 capped VAT base – capped VAT bases (UK+ D + NL + A + S)]

1

Frozen rate1 = [5 391 559 038 – (343 195 613 + 80 641 182 + 38 683 932 + 43 971 713 )] / [45 507 318 170 – (8 387 322 500 + 9 451 381 000 + 2 220 805 000 + 1 065 330 000 + 1 210 952 000 )]

1

Frozen rate1 = 0,210821947849923 %

1

C. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 94/728/EC, Euratom]:

1) Calculation of the theoretical share of the countries with a restricted financial burden:

In accordance with Article 5(1) of Decision 94/728/EC, Euratom, the financial contribution of Germany (DE) is restricted to two thirds of its normal contribution.

Calculation formula for Germany:

Calculation formula for Germany:

Germany’s theoretical VAT contribution = [Germany’s capped VAT base / (EU15 capped VAT base — UK capped VAT base)]×2/3×United Kingdom correction

Example: Germany:

Example: Germany:

Germany’s theoretical VAT contribution = 9 451 381 000 / (44 053 080 500 – 8 387 322 500 ) × 2/3 × – 293 991 119 = –51 938 184

2) Calculation of the frozen rate:

Frozen rate2 = [UK correction– theoretical VAT contribution (D)] / [EU15 capped VAT base – capped VAT base (UK)]

2

Frozen rate2 = [– 293 991 119 – (– 519 381 84) ] / [44 053 080 500 – (8 387 322 500 + 9 451 381 000 )]

2

Frozen rate2 = –0,00923359477705029  %

2

Frozen rate tot = Frozen rate1 + Frozen rate2

tot

1

2

Uniform rate = Maximum call rate – Frozen rate tot

tot

0,50 % – 0,201588353072873 % = 0,298411646927127 %

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 reduced capped VAT base (12) | 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 | 1 132 980 000 | 0,50 | 0,298411647 | 338 094 428 |
| Czech Republic | 263 540 000 | 0,50 | 0,298411647 | 78 643 405 |
| Denmark | 751 886 000 | 0,50 | 0,298411647 | 224 371 540 |
| Germany | 9 451 381 000 | 0,50 | 0,298411647 | 2 820 402 170 |
| Estonia | 25 689 667 | 0,50 | 0,298411647 | 7 666 096 |
| Greece | 823 067 500 | 0,50 | 0,298411647 | 245 612 928 |
| Spain | 3 920 810 000 | 0,50 | 0,298411647 | 1 170 015 369 |
| France | 7 575 510 000 | 0,50 | 0,298411647 | 2 260 620 415 |
| Ireland | 589 886 500 | 0,50 | 0,298411647 | 176 029 002 |
| Italy | 5 511 310 000 | 0,50 | 0,298411647 | 1 644 639 094 |
| Cyprus | 40 102 000 | 0,50 | 0,298411647 | 11 966 904 |
| Latvia | 27 868 667 | 0,50 | 0,298411647 | 8 316 335 |
| Lithuania | 51 188 000 | 0,50 | 0,298411647 | 15 275 095 |
| Luxembourg | 110 335 000 | 0,50 | 0,298411647 | 32 925 249 |
| Hungary | 243 977 334 | 0,50 | 0,298411647 | 72 805 678 |
| Malta | 14 693 334 | 0,50 | 0,298411647 | 4 384 662 |
| Netherlands | 2 220 805 000 | 0,50 | 0,298411647 | 662 714 078 |
| Austria | 1 065 330 000 | 0,50 | 0,298411647 | 317 906 880 |
| Poland | 606 536 667 | 0,50 | 0,298411647 | 180 997 606 |
| Portugal | 659 785 000 | 0,50 | 0,298411647 | 196 887 528 |
| Slovenia | 85 165 334 | 0,50 | 0,298411647 | 25 414 328 |
| Slovakia | 95 476 667 | 0,50 | 0,298411647 | 28 491 349 |
| Finland | 641 720 000 | 0,50 | 0,298411647 | 191 496 722 |
| Sweden | 1 210 952 000 | 0,50 | 0,298411647 | 361 362 181 |
| United Kingdom | 8 387 322 500 | 0,50 | 0,298411647 | 2 502 874 721 |
| Total | 45 507 318 170 | | | 13 579 913 763 |

Member State

1 % of reduced capped VAT base (12)

12

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

1 132 980 000

0,50

0,298411647

338 094 428

Czech Republic

263 540 000

0,50

0,298411647

78 643 405

Denmark

751 886 000

0,50

0,298411647

224 371 540

Germany

9 451 381 000

0,50

0,298411647

2 820 402 170

Estonia

25 689 667

0,50

0,298411647

7 666 096

Greece

823 067 500

0,50

0,298411647

245 612 928

Spain

3 920 810 000

0,50

0,298411647

1 170 015 369

France

7 575 510 000

0,50

0,298411647

2 260 620 415

Ireland

589 886 500

0,50

0,298411647

176 029 002

Italy

5 511 310 000

0,50

0,298411647

1 644 639 094

Cyprus

40 102 000

0,50

0,298411647

11 966 904

Latvia

27 868 667

0,50

0,298411647

8 316 335

Lithuania

51 188 000

0,50

0,298411647

15 275 095

Luxembourg

110 335 000

0,50

0,298411647

32 925 249

Hungary

243 977 334

0,50

0,298411647

72 805 678

Malta

14 693 334

0,50

0,298411647

4 384 662

Netherlands

2 220 805 000

0,50

0,298411647

662 714 078

Austria

1 065 330 000

0,50

0,298411647

317 906 880

Poland

606 536 667

0,50

0,298411647

180 997 606

Portugal

659 785 000

0,50

0,298411647

196 887 528

Slovenia

85 165 334

0,50

0,298411647

25 414 328

Slovakia

95 476 667

0,50

0,298411647

28 491 349

Finland

641 720 000

0,50

0,298411647

191 496 722

Sweden

1 210 952 000

0,50

0,298411647

361 362 181

United Kingdom

8 387 322 500

0,50

0,298411647

2 502 874 721

Total

45 507 318 170

13 579 913 763

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 reduced gross national income (13) | Uniform rate of ‘additional base’‚ own resources | ‘Additional base‚’ own resources at uniform rate |
| --- | --- | --- | --- |
| | (1) | (2) | (3) = (1) × (2) |
| Belgium | 2 825 190 000 | | 1 955 457 550 |
| Czech Republic | 527 080 000 | | 364 818 849 |
| Denmark | 1 928 917 000 | | 1 335 101 466 |
| Germany | 21 696 270 000 | | 15 017 090 875 |
| Estonia | 51 379 333 | | 35 562 247 |
| Greece | 1 646 135 000 | | 1 139 373 675 |
| Spain | 7 841 620 000 | | 5 427 583 642 |
| France | 16 112 960 000 | | 11 152 598 330 |
| Ireland | 1 179 773 000 | | 816 580 839 |
| Italy | 13 338 450 000 | | 9 232 218 984 |
| Cyprus | 80 204 000 | | 55 513 264 |
| Latvia | 63 588 000 | 0,6921508 (14) | 44 012 486 |
| Lithuania | 113 443 333 | | 78 519 895 |
| Luxembourg | 220 670 000 | | 152 736 919 |
| Hungary | 487 954 667 | | 337 738 218 |
| Malta | 29 386 667 | | 20 340 005 |
| Netherlands | 4 599 995 000 | | 3 183 890 270 |
| Austria | 2 289 350 000 | | 1 584 575 459 |
| Poland | 1 213 073 333 | | 839 629 691 |
| Portugal | 1 319 570 000 | | 913 341 446 |
| Slovenia | 170 330 667 | | 117 894 509 |
| Slovakia | 210 905 333 | | 145 978 297 |
| Finland | 1 471 320 000 | | 1 018 375 331 |
| Sweden | 2 788 731 000 | | 1 930 222 423 |
| United Kingdom | 16 774 645 000 | | 11 610 584 140 |
| Total | 98 980 941 333 | | 68 509 738 810 |

Member State

1 % of reduced gross national income (13)

13

Uniform rate of ‘additional base’‚ own resources

‘Additional base‚’ own resources at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

2 825 190 000

1 955 457 550

Czech Republic

527 080 000

364 818 849

Denmark

1 928 917 000

1 335 101 466

Germany

21 696 270 000

15 017 090 875

Estonia

51 379 333

35 562 247

Greece

1 646 135 000

1 139 373 675

Spain

7 841 620 000

5 427 583 642

France

16 112 960 000

11 152 598 330

Ireland

1 179 773 000

816 580 839

Italy

13 338 450 000

9 232 218 984

Cyprus

80 204 000

55 513 264

Latvia

63 588 000

0,6921508 (14)

14

44 012 486

Lithuania

113 443 333

78 519 895

Luxembourg

220 670 000

152 736 919

Hungary

487 954 667

337 738 218

Malta

29 386 667

20 340 005

Netherlands

4 599 995 000

3 183 890 270

Austria

2 289 350 000

1 584 575 459

Poland

1 213 073 333

839 629 691

Portugal

1 319 570 000

913 341 446

Slovenia

170 330 667

117 894 509

Slovakia

210 905 333

145 978 297

Finland

1 471 320 000

1 018 375 331

Sweden

2 788 731 000

1 930 222 423

United Kingdom

16 774 645 000

11 610 584 140

Total

98 980 941 333

68 509 738 810

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 | 6 307 952 | 6 307 952 | 1 942 841 646 | 1 955 457 550 |
| Czech Republic | 1 176 839 | 1 176 839 | 362 465 171 | 364 818 849 |
| Denmark | 4 306 795 | 4 306 795 | 1 326 487 876 | 1 335 101 466 |
| Germany | 48 442 414 | 48 442 414 | 14 920 206 047 | 15 017 090 875 |
| Estonia | 114 717 | 114 717 | 35 332 813 | 35 562 247 |
| Greece | 3 675 413 | 3 675 413 | 1 132 022 849 | 1 139 373 675 |
| Spain | 17 508 401 | 17 508 401 | 5 392 566 840 | 5 427 583 642 |
| France | 35 976 261 | 35 976 261 | 11 080 645 808 | 11 152 598 330 |
| Ireland | 2 634 142 | 2 634 142 | 811 312 555 | 816 580 839 |
| Italy | 29 781 465 | 29 781 465 | 9 172 656 054 | 9 232 218 984 |
| Cyprus | 179 076 | 179 076 | 55 155 112 | 55 513 264 |
| Latvia | 141 976 | 141 976 | 43 728 534 | 44 012 486 |
| Lithuania | 253 291 | 253 291 | 78 013 313 | 78 519 895 |
| Luxembourg | 492 702 | 492 702 | 151 751 515 | 152 736 919 |
| Hungary | 1 089 482 | 1 089 482 | 335 559 254 | 337 738 218 |
| Malta | 65 613 | 65 613 | 20 208 779 | 20 340 005 |
| Netherlands | 10 270 653 | 10 270 653 | 3 163 348 964 | 3 183 890 270 |
| Austria | 5 111 553 | 5 111 553 | 1 574 352 353 | 1 584 575 459 |
| Poland | 2 708 493 | 2 708 493 | 834 212 705 | 839 629 691 |
| Portugal | 2 946 274 | 2 946 274 | 907 448 898 | 913 341 446 |
| Slovenia | 380 306 | 380 306 | 117 133 897 | 117 894 509 |
| Slovakia | 470 900 | 470 900 | 145 036 497 | 145 978 297 |
| Finland | 3 285 094 | 3 285 094 | 1 011 805 143 | 1 018 375 331 |
| Sweden | 6 226 548 | 6 226 548 | 1 917 769 327 | 1 930 222 423 |
| United Kingdom | 37 453 640 | 37 453 640 | 11 535 676 860 | 11 610 584 140 |
| Total | 221 000 000 | 221 000 000 | 68 067 738 810 | 68 509 738 810 |
| Percentage of 1 % of reduced GNI (15) | 0,0022 | 0,0022 | 0,6877 | 0,6922 |

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

6 307 952

6 307 952

1 942 841 646

1 955 457 550

Czech Republic

1 176 839

1 176 839

362 465 171

364 818 849

Denmark

4 306 795

4 306 795

1 326 487 876

1 335 101 466

Germany

48 442 414

48 442 414

14 920 206 047

15 017 090 875

Estonia

114 717

114 717

35 332 813

35 562 247

Greece

3 675 413

3 675 413

1 132 022 849

1 139 373 675

Spain

17 508 401

17 508 401

5 392 566 840

5 427 583 642

France

35 976 261

35 976 261

11 080 645 808

11 152 598 330

Ireland

2 634 142

2 634 142

811 312 555

816 580 839

Italy

29 781 465

29 781 465

9 172 656 054

9 232 218 984

Cyprus

179 076

179 076

55 155 112

55 513 264

Latvia

141 976

141 976

43 728 534

44 012 486

Lithuania

253 291

253 291

78 013 313

78 519 895

Luxembourg

492 702

492 702

151 751 515

152 736 919

Hungary

1 089 482

1 089 482

335 559 254

337 738 218

Malta

65 613

65 613

20 208 779

20 340 005

Netherlands

10 270 653

10 270 653

3 163 348 964

3 183 890 270

Austria

5 111 553

5 111 553

1 574 352 353

1 584 575 459

Poland

2 708 493

2 708 493

834 212 705

839 629 691

Portugal

2 946 274

2 946 274

907 448 898

913 341 446

Slovenia

380 306

380 306

117 133 897

117 894 509

Slovakia

470 900

470 900

145 036 497

145 978 297

Finland

3 285 094

3 285 094

1 011 805 143

1 018 375 331

Sweden

6 226 548

6 226 548

1 917 769 327

1 930 222 423

United Kingdom

37 453 640

37 453 640

11 535 676 860

11 610 584 140

Total

221 000 000

221 000 000

68 067 738 810

68 509 738 810

Percentage of 1 % of reduced GNI (15)

15

0,0022

0,0022

0,6877

0,6922

TABLE 5

Correction of budgetary imbalances for the United Kingdom for 2003 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

| Description | Coefficient (%) (16) | Amount |
| --- | --- | --- |
| 1. United Kingdom's share (in %) of total non–capped VAT bases | 18,50 % | |
| 2. United Kingdom's share (in %) of total allocated expenditure | 7,68 % | |
| 3. (1) — (2) | 10,82 % | |
| 4. Total allocated expenditure | | 82 025 811 437 |
| 5. (3) × (4) | | 8 875 351 609 |
| 6. 0,66 × (5) = initial amount | | 5 857 732 062 |
| 7. Benefit for the United Kingdom (17) | | 447 826 885 |
| 8. Basic compensation for the United Kingdom = (6) – (7) | | 5 409 905 177 |
| 9. Windfall gains deriving from traditional own resources (18) | | 18 346 139 |
| 10. Correction for the United Kingdom = (8) – (9) | | 5 391 559 038 |

Description

Coefficient (%) (16)

16

Amount

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

18,50 %

2. United Kingdom's share (in %) of total allocated expenditure

7,68 %

3. (1) — (2)

10,82 %

4. Total allocated expenditure

82 025 811 437

5. (3) × (4)

8 875 351 609

6. 0,66 × (5) = initial amount

5 857 732 062

7. Benefit for the United Kingdom (17)

17

447 826 885

8. Basic compensation for the United Kingdom = (6) – (7)

5 409 905 177

9. Windfall gains deriving from traditional own resources (18)

18

18 346 139

10. Correction for the United Kingdom = (8) – (9)

5 391 559 038

Correction of budgetary imbalances for the United Kingdom for 2000 pursuant to Article 4 of Decision 94/728/EC, Euratom (Chapter 1 5)

| Description | Coefficient (%) (19) | Amount |
| --- | --- | --- |
| 1. United Kingdom's share (in %) of total non–capped VAT bases | 18,71 % | |
| 2. United Kingdom's share (in %) of total allocated expenditure | 10,43 % | |
| 3. (1) — (2) | 8,28 % | |
| 4. Total allocated expenditure | | 74 700 969 031 |
| 5. (3) × (4) | | 6 183 698 001 |
| 6. 0,66 × (5) = initial amount | | 4 081 240 681 |
| 7. Benefit for the United Kingdom (20) | | –51 336 943 |
| 8. Basic compensation for the United Kingdom = (6) – (7) | | 4 132 577 623 |
| 9. Amount already entered in SAB 1/2000 and SAB 3/2001 | | 4 426 568 742 |
| 10. Correction for the United Kingdom = (8) – (9) | | – 293 991 119 |

Description

Coefficient (%) (19)

19

Amount

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

18,71 %

2. United Kingdom's share (in %) of total allocated expenditure

10,43 %

3. (1) — (2)

8,28 %

4. Total allocated expenditure

74 700 969 031

5. (3) × (4)

6 183 698 001

6. 0,66 × (5) = initial amount

4 081 240 681

7. Benefit for the United Kingdom (20)

20

–51 336 943

8. Basic compensation for the United Kingdom = (6) – (7)

4 132 577 623

9. Amount already entered in SAB 1/2000 and SAB 3/2001

4 426 568 742

10. Correction for the United Kingdom = (8) – (9)

– 293 991 119

TABLE 6.1

Calculation of the financing of the 2003 correction for the United Kingdom amounting to — EUR 5 391 559 038 (Chapter 1 5)

| Member State | Percentage share of reduced GNI base (21) | 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 | 2,85 | 3,44 | 5,56 | | 1,59 | 5,03 | 271 066 206 |
| Czech Republic | 0,53 | 0,64 | 1,04 | | 0,30 | 0,94 | 50 571 316 |
| Denmark | 1,95 | 2,35 | 3,79 | | 1,09 | 3,43 | 185 072 230 |
| Germany | 21,92 | 26,39 | 0,00 | –19,79 | 0,00 | 6,60 | 355 741 367 |
| Estonia | 0,05 | 0,06 | 0,10 | | 0,03 | 0,09 | 4 929 651 |
| Greece | 1,66 | 2,00 | 3,24 | | 0,93 | 2,93 | 157 940 375 |
| Spain | 7,92 | 9,54 | 15,43 | | 4,42 | 13,95 | 752 373 534 |
| France | 16,28 | 19,60 | 31,70 | | 9,07 | 28,67 | 1 545 977 063 |
| Ireland | 1,19 | 1,44 | 2,32 | | 0,66 | 2,10 | 113 194 720 |
| Italy | 13,48 | 16,23 | 26,24 | | 7,51 | 23,74 | 1 279 773 409 |
| Cyprus | 0,08 | 0,10 | 0,16 | | 0,05 | 0,14 | 7 695 268 |
| Latvia | 0,06 | 0,08 | 0,13 | | 0,04 | 0,11 | 6 101 026 |
| Lithuania | 0,11 | 0,14 | 0,22 | | 0,06 | 0,20 | 10 884 455 |
| Luxembourg | 0,22 | 0,27 | 0,43 | | 0,12 | 0,39 | 21 172 445 |
| Hungary | 0,49 | 0,59 | 0,96 | | 0,27 | 0,87 | 46 817 389 |
| Malta | 0,03 | 0,04 | 0,06 | | 0,02 | 0,05 | 2 819 539 |
| Netherlands | 4,65 | 5,60 | 0,00 | –4,20 | 0,00 | 1,40 | 75 423 495 |
| Austria | 2,31 | 2,78 | 0,00 | –2,09 | 0,00 | 0,70 | 37 537 166 |
| Poland | 1,23 | 1,48 | 2,39 | | 0,68 | 2,16 | 116 389 760 |
| Portugal | 1,33 | 1,61 | 2,60 | | 0,74 | 2,35 | 126 607 709 |
| Slovenia | 0,17 | 0,21 | 0,34 | | 0,10 | 0,30 | 16 342 578 |
| Slovakia | 0,21 | 0,26 | 0,41 | | 0,12 | 0,38 | 20 235 562 |
| Finland | 1,49 | 1,79 | 2,89 | | 0,83 | 2,62 | 141 167 543 |
| Sweden | 2,82 | 3,39 | 0,00 | –2,54 | 0,00 | 0,85 | 45 725 232 |
| United Kingdom | 16,95 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –28,62 | 28,62 | 100,00 | 5 391 559 038 |

Member State

Percentage share of reduced GNI base (21)

21

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

2,85

3,44

5,56

1,59

5,03

271 066 206

Czech Republic

0,53

0,64

1,04

0,30

0,94

50 571 316

Denmark

1,95

2,35

3,79

1,09

3,43

185 072 230

Germany

21,92

26,39

0,00

–19,79

0,00

6,60

355 741 367

Estonia

0,05

0,06

0,10

0,03

0,09

4 929 651

Greece

1,66

2,00

3,24

0,93

2,93

157 940 375

Spain

7,92

9,54

15,43

4,42

13,95

752 373 534

France

16,28

19,60

31,70

9,07

28,67

1 545 977 063

Ireland

1,19

1,44

2,32

0,66

2,10

113 194 720

Italy

13,48

16,23

26,24

7,51

23,74

1 279 773 409

Cyprus

0,08

0,10

0,16

0,05

0,14

7 695 268

Latvia

0,06

0,08

0,13

0,04

0,11

6 101 026

Lithuania

0,11

0,14

0,22

0,06

0,20

10 884 455

Luxembourg

0,22

0,27

0,43

0,12

0,39

21 172 445

Hungary

0,49

0,59

0,96

0,27

0,87

46 817 389

Malta

0,03

0,04

0,06

0,02

0,05

2 819 539

Netherlands

4,65

5,60

0,00

–4,20

0,00

1,40

75 423 495

Austria

2,31

2,78

0,00

–2,09

0,00

0,70

37 537 166

Poland

1,23

1,48

2,39

0,68

2,16

116 389 760

Portugal

1,33

1,61

2,60

0,74

2,35

126 607 709

Slovenia

0,17

0,21

0,34

0,10

0,30

16 342 578

Slovakia

0,21

0,26

0,41

0,12

0,38

20 235 562

Finland

1,49

1,79

2,89

0,83

2,62

141 167 543

Sweden

2,82

3,39

0,00

–2,54

0,00

0,85

45 725 232

United Kingdom

16,95

0,00

0,00

0,00

0,00

0

Total

100,00

100,00

100,00

–28,62

28,62

100,00

5 391 559 038

The calculations are made to 15 decimal places.

TABLE 6.2

Calculation of the financing of the 2000 correction for the United Kingdom amounting to – EUR 293 991 119 (Chapter 1 5)

| Member State | Percentage share of reduced GNI base | Shares without the United Kingdom | Shares without Germany and the United Kingdom | 1/3 of the share of Germany 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 | 2,94 | 3,56 | 4,91 | | 0,45 | 4,01 | –11 795 938 |
| Denmark | 2,01 | 2,43 | 3,35 | | 0,31 | 2,74 | –8 053 754 |
| Germany | 22,59 | 27,37 | 0,00 | –9,12 | 0,00 | 18,25 | –53 651 236 |
| Greece | 1,71 | 2,08 | 2,86 | | 0,26 | 2,34 | –6 873 062 |
| Spain | 8,17 | 9,89 | 13,62 | | 1,24 | 11,14 | –32 740 901 |
| France | 16,78 | 20,33 | 27,99 | | 2,55 | 22,88 | –67 276 001 |
| Ireland | 1,23 | 1,49 | 2,05 | | 0,19 | 1,68 | –4 925 874 |
| Italy | 13,89 | 16,83 | 23,17 | | 2,11 | 18,94 | –55 691 665 |
| Luxembourg | 0,23 | 0,28 | 0,38 | | 0,03 | 0,31 | – 921 357 |
| Netherlands | 4,79 | 5,80 | 7,99 | | 0,73 | 6,53 | –19 206 233 |
| Austria | 2,38 | 2,89 | 3,98 | | 0,36 | 3,25 | –9 558 660 |
| Portugal | 1,37 | 1,66 | 2,29 | | 0,21 | 1,87 | –5 509 564 |
| Finland | 1,53 | 1,86 | 2,56 | | 0,23 | 2,09 | –6 143 162 |
| Sweden | 2,90 | 3,52 | 4,84 | | 0,44 | 3,96 | –11 643 712 |
| United Kingdom | 17,47 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –9,12 | 9,12 | 100,00 | – 293 991 119 |

Member State

Percentage share of reduced GNI base

Shares without the United Kingdom

Shares without Germany and the United Kingdom

1/3 of the share of Germany 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

2,94

3,56

4,91

0,45

4,01

–11 795 938

Denmark

2,01

2,43

3,35

0,31

2,74

–8 053 754

Germany

22,59

27,37

0,00

–9,12

0,00

18,25

–53 651 236

Greece

1,71

2,08

2,86

0,26

2,34

–6 873 062

Spain

8,17

9,89

13,62

1,24

11,14

–32 740 901

France

16,78

20,33

27,99

2,55

22,88

–67 276 001

Ireland

1,23

1,49

2,05

0,19

1,68

–4 925 874

Italy

13,89

16,83

23,17

2,11

18,94

–55 691 665

Luxembourg

0,23

0,28

0,38

0,03

0,31

– 921 357

Netherlands

4,79

5,80

7,99

0,73

6,53

–19 206 233

Austria

2,38

2,89

3,98

0,36

3,25

–9 558 660

Portugal

1,37

1,66

2,29

0,21

1,87

–5 509 564

Finland

1,53

1,86

2,56

0,23

2,09

–6 143 162

Sweden

2,90

3,52

4,84

0,44

3,96

–11 643 712

United Kingdom

17,47

0,00

0,00

0,00

0,00

0

Total

100,00

100,00

100,00

–9,12

9,12

100,00

– 293 991 119

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 | Result of the definitive calculation of the financing of the 2000 correction for the United Kingdom | Total own resources (22) |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) = (1) + (2) + (3) | (5) | (6) | (7) | (8) | (9) | (10) = (4) + (5) + (6) + (7) + (8) + (9) |
| Belgium | 16 125 000 | 21 000 000 | 1 147 275 000 | 1 184 400 000 | 338 094 428 | 1 942 841 646 | 12 615 904 | 259 270 268 | –3 078 908 | 3 734 143 338 |
| Czech Republic | 5 775 000 | 0 | 53 850 000 | 59 625 000 | 78 643 405 | 362 465 171 | 2 353 678 | 50 571 316 | 0 | 553 658 570 |
| Denmark | 5 175 000 | 12 225 000 | 195 750 000 | 213 150 000 | 224 371 540 | 1 326 487 876 | 8 613 590 | 177 018 476 | –16 290 924 | 1 933 350 558 |
| Germany | 101 550 000 | 129 675 000 | 2 057 175 000 | 2 288 400 000 | 2 820 402 170 | 14 920 206 047 | 96 884 828 | 302 090 131 | 49 233 892 | 20 477 217 068 |
| Estonia | 900 000 | 0 | 8 625 000 | 9 525 000 | 7 666 096 | 35 332 813 | 229 434 | 4 929 651 | 0 | 57 682 994 |
| Greece | 8 475 000 | 4 725 000 | 141 675 000 | 154 875 000 | 245 612 928 | 1 132 022 849 | 7 350 826 | 151 067 313 | –1 603 327 | 1 689 325 589 |
| Spain | 26 850 000 | 9 600 000 | 726 825 000 | 763 275 000 | 1 170 015 369 | 5 392 566 840 | 35 016 802 | 719 632 633 | –3 468 605 | 8 077 038 039 |
| France | 93 375 000 | 97 500 000 | 842 250 000 | 1 033 125 000 | 2 260 620 415 | 11 080 645 808 | 71 952 522 | 1 478 701 062 | 16 635 782 | 15 941 680 589 |
| Ireland | 525 000 | 2 850 000 | 102 825 000 | 106 200 000 | 176 029 002 | 811 312 555 | 5 268 284 | 108 268 846 | –1 552 469 | 1 205 526 218 |
| Italy | 51 150 000 | 24 600 000 | 1 035 900 000 | 1 111 650 000 | 1 644 639 094 | 9 172 656 054 | 59 562 930 | 1 224 081 744 | –4 564 420 | 13 208 025 402 |
| Cyprus | 900 000 | 0 | 8 475 000 | 9 375 000 | 11 966 904 | 55 155 112 | 358 152 | 7 695 268 | 0 | 84 550 436 |
| Latvia | 600 000 | 0 | 5 550 000 | 6 150 000 | 8 316 335 | 43 728 534 | 283 952 | 6 101 026 | 0 | 64 579 847 |
| Lithuania | 2 025 000 | 0 | 18 750 000 | 20 775 000 | 15 275 095 | 78 013 313 | 506 582 | 10 884 455 | 0 | 125 454 445 |
| Luxembourg | 150 000 | 0 | 12 525 000 | 12 675 000 | 32 925 249 | 151 751 515 | 985 404 | 20 251 088 | – 233 413 | 218 354 843 |
| Hungary | 8 850 000 | 0 | 82 500 000 | 91 350 000 | 72 805 678 | 335 559 254 | 2 178 964 | 46 817 389 | 0 | 548 711 285 |
| Malta | 600 000 | 0 | 5 325 000 | 5 925 000 | 4 384 662 | 20 208 779 | 131 226 | 2 819 539 | 0 | 33 469 206 |
| Netherlands | 142 050 000 | 23 700 000 | 1 061 025 000 | 1 226 775 000 | 662 714 078 | 3 163 348 964 | 20 541 306 | 56 217 262 | –9 171 563 | 5 120 425 047 |
| Austria | 7 575 000 | 9 675 000 | 153 750 000 | 171 000 000 | 317 906 880 | 1 574 352 353 | 10 223 106 | 27 978 506 | –2 610 155 | 2 098 850 690 |
| Poland | 9 900 000 | 0 | 92 625 000 | 102 525 000 | 180 997 606 | 834 212 705 | 5 416 986 | 116 389 760 | 0 | 1 239 542 057 |
| Portugal | 14 325 000 | 375 000 | 82 200 000 | 96 900 000 | 196 887 528 | 907 448 898 | 5 892 548 | 121 098 145 | –1 401 699 | 1 326 825 420 |
| Slovenia | 1 650 000 | 0 | 15 300 000 | 16 950 000 | 25 414 328 | 117 133 897 | 760 612 | 16 342 578 | 0 | 176 601 415 |
| Slovakia | 2 775 000 | 0 | 25 950 000 | 28 725 000 | 28 491 349 | 145 036 497 | 941 800 | 20 235 562 | 0 | 223 430 208 |
| Finland | 2 625 000 | 2 175 000 | 72 750 000 | 77 550 000 | 191 496 722 | 1 011 805 143 | 6 570 188 | 135 024 381 | –2 235 647 | 1 420 210 787 |
| Sweden | 10 350 000 | 5 475 000 | 266 850 000 | 282 675 000 | 361 362 181 | 1 917 769 327 | 12 453 096 | 34 081 520 | –3 881 694 | 2 604 459 430 |
| United Kingdom | 350 850 000 | 16 350 000 | 1 766 100 000 | 2 133 300 000 | 2 502 874 721 | 11 535 676 860 | 74 907 280 | –5 097 567 919 | –15 776 850 | 11 133 414 092 |
| Total | 865 125 000 | 359 925 000 | 9 981 825 000 | 11 206 875 000 | 13 579 913 763 | 68 067 738 810 | 442 000 000 | 0 | 0 | 93 296 527 573 |

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

Result of the definitive calculation of the financing of the 2000 correction for the United Kingdom

Total own resources (22)

22

(1)

(2)

(3)

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

(5)

(6)

(7)

(8)

(9)

(10) = (4) + (5) + (6) + (7) + (8) + (9)

Belgium

16 125 000

21 000 000

1 147 275 000

1 184 400 000

338 094 428

1 942 841 646

12 615 904

259 270 268

–3 078 908

3 734 143 338

Czech Republic

5 775 000

0

53 850 000

59 625 000

78 643 405

362 465 171

2 353 678

50 571 316

0

553 658 570

Denmark

5 175 000

12 225 000

195 750 000

213 150 000

224 371 540

1 326 487 876

8 613 590

177 018 476

–16 290 924

1 933 350 558

Germany

101 550 000

129 675 000

2 057 175 000

2 288 400 000

2 820 402 170

14 920 206 047

96 884 828

302 090 131

49 233 892

20 477 217 068

Estonia

900 000

0

8 625 000

9 525 000

7 666 096

35 332 813

229 434

4 929 651

0

57 682 994

Greece

8 475 000

4 725 000

141 675 000

154 875 000

245 612 928

1 132 022 849

7 350 826

151 067 313

–1 603 327

1 689 325 589

Spain

26 850 000

9 600 000

726 825 000

763 275 000

1 170 015 369

5 392 566 840

35 016 802

719 632 633

–3 468 605

8 077 038 039

France

93 375 000

97 500 000

842 250 000

1 033 125 000

2 260 620 415

11 080 645 808

71 952 522

1 478 701 062

16 635 782

15 941 680 589

Ireland

525 000

2 850 000

102 825 000

106 200 000

176 029 002

811 312 555

5 268 284

108 268 846

–1 552 469

1 205 526 218

Italy

51 150 000

24 600 000

1 035 900 000

1 111 650 000

1 644 639 094

9 172 656 054

59 562 930

1 224 081 744

–4 564 420

13 208 025 402

Cyprus

900 000

0

8 475 000

9 375 000

11 966 904

55 155 112

358 152

7 695 268

0

84 550 436

Latvia

600 000

0

5 550 000

6 150 000

8 316 335

43 728 534

283 952

6 101 026

0

64 579 847

Lithuania

2 025 000

0

18 750 000

20 775 000

15 275 095

78 013 313

506 582

10 884 455

0

125 454 445

Luxembourg

150 000

0

12 525 000

12 675 000

32 925 249

151 751 515

985 404

20 251 088

– 233 413

218 354 843

Hungary

8 850 000

0

82 500 000

91 350 000

72 805 678

335 559 254

2 178 964

46 817 389

0

548 711 285

Malta

600 000

0

5 325 000

5 925 000

4 384 662

20 208 779

131 226

2 819 539

0

33 469 206

Netherlands

142 050 000

23 700 000

1 061 025 000

1 226 775 000

662 714 078

3 163 348 964

20 541 306

56 217 262

–9 171 563

5 120 425 047

Austria

7 575 000

9 675 000

153 750 000

171 000 000

317 906 880

1 574 352 353

10 223 106

27 978 506

–2 610 155

2 098 850 690

Poland

9 900 000

0

92 625 000

102 525 000

180 997 606

834 212 705

5 416 986

116 389 760

0

1 239 542 057

Portugal

14 325 000

375 000

82 200 000

96 900 000

196 887 528

907 448 898

5 892 548

121 098 145

–1 401 699

1 326 825 420

Slovenia

1 650 000

0

15 300 000

16 950 000

25 414 328

117 133 897

760 612

16 342 578

0

176 601 415

Slovakia

2 775 000

0

25 950 000

28 725 000

28 491 349

145 036 497

941 800

20 235 562

0

223 430 208

Finland

2 625 000

2 175 000

72 750 000

77 550 000

191 496 722

1 011 805 143

6 570 188

135 024 381

–2 235 647

1 420 210 787

Sweden

10 350 000

5 475 000

266 850 000

282 675 000

361 362 181

1 917 769 327

12 453 096

34 081 520

–3 881 694

2 604 459 430

United Kingdom

350 850 000

16 350 000

1 766 100 000

2 133 300 000

2 502 874 721

11 535 676 860

74 907 280

–5 097 567 919

–15 776 850

11 133 414 092

Total

865 125 000

359 925 000

9 981 825 000

11 206 875 000

13 579 913 763

68 067 738 810

442 000 000

0

0

93 296 527 573

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

| Title | Heading | Budget 2004 | Amending budget No. 8 | New amount |
| --- | --- | --- | --- | --- |
| 1 | OWN RESOURCES | 93 519 687 573 | – 223 160 000 | 93 296 527 573 |
| 2 | ADJUSTMENT OF COLLECTION COSTS | — | | — |
| 3 | SURPLUSES, BALANCES AND ADJUSTMENTS | 5 469 843 706 | 223 160 000 | 5 693 003 706 |
| 4 | MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES | 680 351 477 | | 680 351 477 |
| 5 | REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS | 66 496 286 | | 66 496 286 |
| 6 | CONTRIBUTIONS TO COMMUNITY PROGRAMMES, REPAYMENT OF EXPENDITURE, REVENUE FROM SERVICES RENDERED AGAINST PAYMENT, CONTRIBUTIONS IN CONNECTION WITH THE EUROPEAN ECONOMIC AREA AND OTHER AGREEMENTS, FINANCIAL CORRECTIONS AND OTHER CONTRIBUTIONS OR REFUNDS | 200 000 | | 200 000 |
| 7 | INTEREST ON LATE PAYMENTS AND FINES | p.m. | | p.m. |
| 8 | BORROWING–AND–LENDING OPERATIONS | 25 863 805 | | 25 863 805 |
| 9 | MISCELLANEOUS REVENUE | 43 489 254 | | 43 489 254 |
| | GRAND TOTAL | 99 805 932 101 | 0 | 99 805 932 101 |

Title

Heading

Budget 2004

Amending budget No. 8

New amount

1

OWN RESOURCES

93 519 687 573

– 223 160 000

93 296 527 573

2

ADJUSTMENT OF COLLECTION COSTS

—

—

3

SURPLUSES, BALANCES AND ADJUSTMENTS

5 469 843 706

223 160 000

5 693 003 706

4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

680 351 477

680 351 477

5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

66 496 286

66 496 286

6

CONTRIBUTIONS TO COMMUNITY PROGRAMMES, REPAYMENT OF EXPENDITURE, REVENUE FROM SERVICES RENDERED AGAINST PAYMENT, CONTRIBUTIONS IN CONNECTION WITH THE EUROPEAN ECONOMIC AREA AND OTHER AGREEMENTS, FINANCIAL CORRECTIONS AND OTHER CONTRIBUTIONS OR REFUNDS

200 000

200 000

7

INTEREST ON LATE PAYMENTS AND FINES

p.m.

p.m.

8

BORROWING–AND–LENDING OPERATIONS

25 863 805

25 863 805

9

MISCELLANEOUS REVENUE

43 489 254

43 489 254

GRAND TOTAL

GRAND TOTAL

99 805 932 101

99 805 932 101

0

0

99 805 932 101

99 805 932 101

TITLE 1

OWN RESOURCES

| Article
  Item | Heading | Budget 2004 | Amending budget No. 8 | New amount |
| --- | --- | --- | --- | --- |
| | CHAPTER 1 0 |
| 1 0 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 0 0 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) | 858 975 000 | 6 150 000 | 865 125 000 |
| | Article 1 0 0 — Total | 858 975 000 | 6 150 000 | 865 125 000 |
| | CHAPTER 1 0 — TOTAL | 858 975 000 | 6 150 000 | 865 125 000 |
| | CHAPTER 1 2 |
| 1 2 0 | Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom | 10 154 925 000 | – 173 100 000 | 9 981 825 000 |
| | CHAPTER 1 2 — TOTAL | 10 154 925 000 | – 173 100 000 | 9 981 825 000 |
| | CHAPTER 1 3 |
| 1 3 0 | Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom | 14 324 133 088 | – 744 219 325 | 13 579 913 763 |
| | CHAPTER 1 3 — TOTAL | 14 324 133 088 | – 744 219 325 | 13 579 913 763 |
| | CHAPTER 1 4 |
| 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 | 67 379 729 485 | 688 009 325 | 68 067 738 810 |
| 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 | 221 000 000 | 0 | 221 000 000 |
| 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 | 221 000 000 | 0 | 221 000 000 |
| | Article 1 4 0 — Total | 67 821 729 485 | 688 009 325 | 68 509 738 810 |
| | CHAPTER 1 4 — TOTAL | 67 821 729 485 | 688 009 325 | 68 509 738 810 |
| | CHAPTER 1 5 |
| 1 5 0 | Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom | 0 | 0 | 0 |
| | CHAPTER 1 5 — TOTAL | 0 | 0 | 0 |
| | Title 1 — Total | 93 519 687 573 | – 223 160 000 | 93 296 527 573 |
| CHAPTER 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)
  CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM
  CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM
  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
  CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES |

Article

Item

Heading

Budget 2004

Amending budget No. 8

New amount

CHAPTER 1 0

1 0 0

1 0 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)

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 0 0 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)

858 975 000

6 150 000

865 125 000

Article 1 0 0 — Total

Article 1 0 0 — Total

858 975 000

6 150 000

865 125 000

CHAPTER 1 0 — TOTAL

858 975 000

6 150 000

865 125 000

CHAPTER 1 2

1 2 0

1 2 0

Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom

Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom

10 154 925 000

– 173 100 000

9 981 825 000

CHAPTER 1 2 — TOTAL

10 154 925 000

– 173 100 000

9 981 825 000

CHAPTER 1 3

1 3 0

1 3 0

Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

14 324 133 088

– 744 219 325

13 579 913 763

CHAPTER 1 3 — TOTAL

14 324 133 088

– 744 219 325

13 579 913 763

CHAPTER 1 4

1 4 0

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

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

67 379 729 485

688 009 325

68 067 738 810

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

221 000 000

0

221 000 000

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

221 000 000

0

221 000 000

Article 1 4 0 — Total

Article 1 4 0 — Total

67 821 729 485

688 009 325

68 509 738 810

CHAPTER 1 4 — TOTAL

67 821 729 485

688 009 325

68 509 738 810

CHAPTER 1 5

1 5 0

1 5 0

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom

0

0

0

CHAPTER 1 5 — TOTAL

0

0

0

Title 1 — Total

Title 1 — Total

93 519 687 573

93 519 687 573

– 223 160 000

– 223 160 000

93 296 527 573

93 296 527 573

CHAPTER 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)

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

CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM

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

CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES

CHAPTER 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 0 0Agricultural 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 0 0 0Agricultural 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)

| Budget 2004 | Amending budget No. 8 | New amount |
| --- | --- | --- |
| 858 975 000 | 6 150 000 | 865 125 000 |

Budget 2004

Amending budget No. 8

New amount

858 975 000

6 150 000

865 125 000

Remarks

Remarks

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

Agricultural duties are levied on imports from non–member countries of agricultural products subject to legislation, the purpose of which is to offset differences between the world prices and the price levels agreed on for the Community.

Forecasts from 2003 onwards are net figures (without collection costs).

| Member State | Budget 2004 | Amending budget No 8 | New amount |
| --- | --- | --- | --- |
| Belgium | 16 125 000 | — | 16 125 000 |
| Czech Republic | 4 575 000 | +1 200 000 | 5 775 000 |
| Denmark | 5 175 000 | — | 5 175 000 |
| Germany | 101 550 000 | — | 101 550 000 |
| Estonia | 600 000 | + 300 000 | 900 000 |
| Greece | 8 475 000 | — | 8 475 000 |
| Spain | 26 850 000 | — | 26 850 000 |
| France | 93 375 000 | — | 93 375 000 |
| Ireland | 525 000 | — | 525 000 |
| Italy | 51 150 000 | — | 51 150 000 |
| Cyprus | 900 000 | — | 900 000 |
| Latvia | 450 000 | + 150 000 | 600 000 |
| Lithuania | 1 575 000 | + 450 000 | 2 025 000 |
| Luxembourg | 150 000 | — | 150 000 |
| Hungary | 7 200 000 | +1 650 000 | 8 850 000 |
| Malta | 525 000 | +75 000 | 600 000 |
| Netherlands | 142 050 000 | — | 142 050 000 |
| Austria | 7 575 000 | — | 7 575 000 |
| Poland | 8 400 000 | +1 500 000 | 9 900 000 |
| Portugal | 14 325 000 | — | 14 325 000 |
| Slovenia | 1 275 000 | + 375 000 | 1 650 000 |
| Slovakia | 2 325 000 | + 450 000 | 2 775 000 |
| Finland | 2 625 000 | — | 2 625 000 |
| Sweden | 10 350 000 | — | 10 350 000 |
| United Kingdom | 350 850 000 | — | 350 850 000 |
| Item 1 0 0 0 — Total | 858 975 000 | +6 150 000 | 865 125 000 |

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

16 125 000

—

16 125 000

Czech Republic

4 575 000

+1 200 000

5 775 000

Denmark

5 175 000

—

5 175 000

Germany

101 550 000

—

101 550 000

Estonia

600 000

+ 300 000

900 000

Greece

8 475 000

—

8 475 000

Spain

26 850 000

—

26 850 000

France

93 375 000

—

93 375 000

Ireland

525 000

—

525 000

Italy

51 150 000

—

51 150 000

Cyprus

900 000

—

900 000

Latvia

450 000

+ 150 000

600 000

Lithuania

1 575 000

+ 450 000

2 025 000

Luxembourg

150 000

—

150 000

Hungary

7 200 000

+1 650 000

8 850 000

Malta

525 000

+75 000

600 000

Netherlands

142 050 000

—

142 050 000

Austria

7 575 000

—

7 575 000

Poland

8 400 000

+1 500 000

9 900 000

Portugal

14 325 000

—

14 325 000

Slovenia

1 275 000

+ 375 000

1 650 000

Slovakia

2 325 000

+ 450 000

2 775 000

Finland

2 625 000

—

2 625 000

Sweden

10 350 000

—

10 350 000

United Kingdom

350 850 000

—

350 850 000

Item 1 0 0 0 — Total

858 975 000

+6 150 000

865 125 000

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

1 2 0Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom

| Budget 2004 | Amending budget No. 8 | New amount |
| --- | --- | --- |
| 10 154 925 000 | – 173 100 000 | 9 981 825 000 |

Budget 2004

Amending budget No. 8

New amount

10 154 925 000

– 173 100 000

9 981 825 000

Remarks

Remarks

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

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Community.

Forecasts from 2003 onwards are net figures (without collection costs).

| Member State | Budget 2004 | Amending budget No 8 | New amount |
| --- | --- | --- | --- |
| Belgium | 1 026 450 000 | + 120 825 000 | 1 147 275 000 |
| Czech Republic | 50 475 000 | +3 375 000 | 53 850 000 |
| Denmark | 197 025 000 | –1 275 000 | 195 750 000 |
| Germany | 2 091 225 000 | –34 050 000 | 2 057 175 000 |
| Estonia | 6 675 000 | +1 950 000 | 8 625 000 |
| Greece | 132 075 000 | +9 600 000 | 141 675 000 |
| Spain | 676 875 000 | +49 950 000 | 726 825 000 |
| France | 898 275 000 | –56 025 000 | 842 250 000 |
| Ireland | 103 275 000 | – 450 000 | 102 825 000 |
| Italy | 984 150 000 | +51 750 000 | 1 035 900 000 |
| Cyprus | 9 450 000 | – 975 000 | 8 475 000 |
| Latvia | 5 100 000 | + 450 000 | 5 550 000 |
| Lithuania | 17 025 000 | +1 725 000 | 18 750 000 |
| Luxembourg | 12 750 000 | – 225 000 | 12 525 000 |
| Hungary | 78 975 000 | +3 525 000 | 82 500 000 |
| Malta | 5 400 000 | –75 000 | 5 325 000 |
| Netherlands | 1 021 875 000 | +39 150 000 | 1 061 025 000 |
| Austria | 159 300 000 | –5 550 000 | 153 750 000 |
| Poland | 92 625 000 | — | 92 625 000 |
| Portugal | 93 825 000 | –11 625 000 | 82 200 000 |
| Slovenia | 14 100 000 | +1 200 000 | 15 300 000 |
| Slovakia | 25 125 000 | + 825 000 | 25 950 000 |
| Finland | 75 300 000 | –2 550 000 | 72 750 000 |
| Sweden | 265 350 000 | +1 500 000 | 266 850 000 |
| United Kingdom | 2 112 225 000 | – 346 125 000 | 1 766 100 000 |
| Article 1 2 0 – Total | 10 154 925 000 | – 173 100 000 | 9 981 825 000 |

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

1 026 450 000

+ 120 825 000

1 147 275 000

Czech Republic

50 475 000

+3 375 000

53 850 000

Denmark

197 025 000

–1 275 000

195 750 000

Germany

2 091 225 000

–34 050 000

2 057 175 000

Estonia

6 675 000

+1 950 000

8 625 000

Greece

132 075 000

+9 600 000

141 675 000

Spain

676 875 000

+49 950 000

726 825 000

France

898 275 000

–56 025 000

842 250 000

Ireland

103 275 000

– 450 000

102 825 000

Italy

984 150 000

+51 750 000

1 035 900 000

Cyprus

9 450 000

– 975 000

8 475 000

Latvia

5 100 000

+ 450 000

5 550 000

Lithuania

17 025 000

+1 725 000

18 750 000

Luxembourg

12 750 000

– 225 000

12 525 000

Hungary

78 975 000

+3 525 000

82 500 000

Malta

5 400 000

–75 000

5 325 000

Netherlands

1 021 875 000

+39 150 000

1 061 025 000

Austria

159 300 000

–5 550 000

153 750 000

Poland

92 625 000

—

92 625 000

Portugal

93 825 000

–11 625 000

82 200 000

Slovenia

14 100 000

+1 200 000

15 300 000

Slovakia

25 125 000

+ 825 000

25 950 000

Finland

75 300 000

–2 550 000

72 750 000

Sweden

265 350 000

+1 500 000

266 850 000

United Kingdom

2 112 225 000

– 346 125 000

1 766 100 000

Article 1 2 0 – Total

Article 1 2 0 – Total

10 154 925 000

– 173 100 000

9 981 825 000

CHAPTER 1 3 —OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM

1 3 0Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

| Budget 2004 | Amending budget No. 8 | New amount |
| --- | --- | --- |
| 14 324 133 088 | – 744 219 325 | 13 579 913 763 |

Budget 2004

Amending budget No. 8

New amount

14 324 133 088

– 744 219 325

13 579 913 763

Remarks

Remarks

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

If account is taken of the capped VAT bases and of the compensation arrangements for the United Kingdom, own resources accruing from value added tax are as follows at the uniform rate (0,2984 %):

| Member State | Budget 2004 | Amending budget No 8 | New amount |
| --- | --- | --- | --- |
| Belgium | 357 992 643 | –19 898 215 | 338 094 428 |
| Czech Republic | 79 221 386 | – 577 981 | 78 643 405 |
| Denmark | 242 601 029 | –18 229 489 | 224 371 540 |
| Germany | 3 108 020 149 | – 287 617 979 | 2 820 402 170 |
| Estonia | 8 070 451 | – 404 355 | 7 666 096 |
| Greece | 257 826 837 | –12 213 909 | 245 612 928 |
| Spain | 1 212 058 173 | –42 042 804 | 1 170 015 369 |
| France | 2 392 667 650 | – 132 047 235 | 2 260 620 415 |
| Ireland | 187 707 385 | –11 678 383 | 176 029 002 |
| Italy | 1 610 763 161 | +33 875 933 | 1 644 639 094 |
| Cyprus | 12 773 706 | – 806 802 | 11 966 904 |
| Latvia | 8 799 143 | – 482 808 | 8 316 335 |
| Lithuania | 17 373 912 | –2 098 817 | 15 275 095 |
| Luxembourg | 33 224 470 | – 299 221 | 32 925 249 |
| Hungary | 76 726 163 | –3 920 485 | 72 805 678 |
| Malta | 4 653 569 | – 268 907 | 4 384 662 |
| Netherlands | 719 788 942 | –57 074 864 | 662 714 078 |
| Austria | 340 329 440 | –22 422 560 | 317 906 880 |
| Poland | 201 349 702 | –20 352 096 | 180 997 606 |
| Portugal | 215 527 325 | –18 639 797 | 196 887 528 |
| Slovenia | 28 422 789 | –3 008 461 | 25 414 328 |
| Slovakia | 34 413 572 | –5 922 223 | 28 491 349 |
| Finland | 192 470 620 | – 973 898 | 191 496 722 |
| Sweden | 362 108 280 | – 746 099 | 361 362 181 |
| United Kingdom | 2 619 242 591 | – 116 367 870 | 2 502 874 721 |
| Article 1 3 0 – Total | 14 324 133 088 | – 744 219 325 | 13 579 913 763 |

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

357 992 643

–19 898 215

338 094 428

Czech Republic

79 221 386

– 577 981

78 643 405

Denmark

242 601 029

–18 229 489

224 371 540

Germany

3 108 020 149

– 287 617 979

2 820 402 170

Estonia

8 070 451

– 404 355

7 666 096

Greece

257 826 837

–12 213 909

245 612 928

Spain

1 212 058 173

–42 042 804

1 170 015 369

France

2 392 667 650

– 132 047 235

2 260 620 415

Ireland

187 707 385

–11 678 383

176 029 002

Italy

1 610 763 161

+33 875 933

1 644 639 094

Cyprus

12 773 706

– 806 802

11 966 904

Latvia

8 799 143

– 482 808

8 316 335

Lithuania

17 373 912

–2 098 817

15 275 095

Luxembourg

33 224 470

– 299 221

32 925 249

Hungary

76 726 163

–3 920 485

72 805 678

Malta

4 653 569

– 268 907

4 384 662

Netherlands

719 788 942

–57 074 864

662 714 078

Austria

340 329 440

–22 422 560

317 906 880

Poland

201 349 702

–20 352 096

180 997 606

Portugal

215 527 325

–18 639 797

196 887 528

Slovenia

28 422 789

–3 008 461

25 414 328

Slovakia

34 413 572

–5 922 223

28 491 349

Finland

192 470 620

– 973 898

191 496 722

Sweden

362 108 280

– 746 099

361 362 181

United Kingdom

2 619 242 591

– 116 367 870

2 502 874 721

Article 1 3 0 – Total

Article 1 3 0 – Total

14 324 133 088

– 744 219 325

13 579 913 763

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

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, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid

| Budget 2004 | Amending budget No. 8 | New amount |
| --- | --- | --- |
| 67 379 729 485 | 688 009 325 | 68 067 738 810 |

Budget 2004

Amending budget No. 8

New amount

67 379 729 485

688 009 325

68 067 738 810

Remarks

Remarks

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

The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States’ gross national income for this financial year is 0,6877 %.

| Member State | Budget 2004 | Amending budget No 8 | New amount |
| --- | --- | --- | --- |
| Belgium | 1 923 666 811 | +19 174 835 | 1 942 841 646 |
| Czech Republic | 339 142 131 | +23 323 040 | 362 465 171 |
| Denmark | 1 325 824 880 | + 662 996 | 1 326 487 876 |
| Germany | 14 836 676 141 | +83 529 906 | 14 920 206 047 |
| Estonia | 34 549 129 | + 783 684 | 35 332 813 |
| Greece | 1 103 741 650 | +28 281 199 | 1 132 022 849 |
| Spain | 5 188 750 330 | + 203 816 510 | 5 392 566 840 |
| France | 11 009 857 770 | +70 788 038 | 11 080 645 808 |
| Ireland | 803 564 366 | +7 748 189 | 811 312 555 |
| Italy | 9 095 752 464 | +76 903 590 | 9 172 656 054 |
| Cyprus | 54 683 488 | + 471 624 | 55 155 112 |
| Latvia | 43 448 916 | + 279 618 | 43 728 534 |
| Lithuania | 74 376 703 | +3 636 610 | 78 013 313 |
| Luxembourg | 142 232 020 | +9 519 495 | 151 751 515 |
| Hungary | 328 460 225 | +7 099 029 | 335 559 254 |
| Malta | 19 921 657 | + 287 122 | 20 208 779 |
| Netherlands | 3 203 434 581 | –40 085 617 | 3 163 348 964 |
| Austria | 1 532 319 654 | +42 032 699 | 1 574 352 353 |
| Poland | 861 966 328 | –27 753 623 | 834 212 705 |
| Portugal | 922 659 904 | –15 211 006 | 907 448 898 |
| Slovenia | 121 676 302 | –4 542 405 | 117 133 897 |
| Slovakia | 147 322 494 | –2 285 997 | 145 036 497 |
| Finland | 1 006 194 066 | +5 611 077 | 1 011 805 143 |
| Sweden | 1 842 758 608 | +75 010 719 | 1 917 769 327 |
| United Kingdom | 11 416 748 867 | + 118 927 993 | 11 535 676 860 |
| Item 1 4 0 0 — Total | 67 379 729 485 | + 688 009 325 | 68 067 738 810 |

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

1 923 666 811

+19 174 835

1 942 841 646

Czech Republic

339 142 131

+23 323 040

362 465 171

Denmark

1 325 824 880

+ 662 996

1 326 487 876

Germany

14 836 676 141

+83 529 906

14 920 206 047

Estonia

34 549 129

+ 783 684

35 332 813

Greece

1 103 741 650

+28 281 199

1 132 022 849

Spain

5 188 750 330

+ 203 816 510

5 392 566 840

France

11 009 857 770

+70 788 038

11 080 645 808

Ireland

803 564 366

+7 748 189

811 312 555

Italy

9 095 752 464

+76 903 590

9 172 656 054

Cyprus

54 683 488

+ 471 624

55 155 112

Latvia

43 448 916

+ 279 618

43 728 534

Lithuania

74 376 703

+3 636 610

78 013 313

Luxembourg

142 232 020

+9 519 495

151 751 515

Hungary

328 460 225

+7 099 029

335 559 254

Malta

19 921 657

+ 287 122

20 208 779

Netherlands

3 203 434 581

–40 085 617

3 163 348 964

Austria

1 532 319 654

+42 032 699

1 574 352 353

Poland

861 966 328

–27 753 623

834 212 705

Portugal

922 659 904

–15 211 006

907 448 898

Slovenia

121 676 302

–4 542 405

117 133 897

Slovakia

147 322 494

–2 285 997

145 036 497

Finland

1 006 194 066

+5 611 077

1 011 805 143

Sweden

1 842 758 608

+75 010 719

1 917 769 327

United Kingdom

11 416 748 867

+ 118 927 993

11 535 676 860

Item 1 4 0 0 — Total

67 379 729 485

+ 688 009 325

68 067 738 810

1 4 0 2Own 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

| Budget 2004 | Amending budget No. 8 | New amount |
| --- | --- | --- |
| 221 000 000 | 0 | 221 000 000 |

Budget 2004

Amending budget No. 8

New amount

221 000 000

0

221 000 000

Remarks

Remarks

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

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1).

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

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) and Article 6 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 Articles 26 and 45 thereof.

| Member State | Budget 2004 | Amending budget No 8 | New amount |
| --- | --- | --- | --- |
| Belgium | 6 309 470 | –1 518 | 6 307 952 |
| Czech Republic | 1 112 358 | +64 481 | 1 176 839 |
| Denmark | 4 348 597 | –41 802 | 4 306 795 |
| Germany | 48 663 087 | – 220 673 | 48 442 414 |
| Estonia | 113 318 | +1 399 | 114 717 |
| Greece | 3 620 182 | +55 231 | 3 675 413 |
| Spain | 17 018 677 | + 489 724 | 17 508 401 |
| France | 36 111 433 | – 135 172 | 35 976 261 |
| Ireland | 2 635 625 | –1 483 | 2 634 142 |
| Italy | 29 833 324 | –51 859 | 29 781 465 |
| Cyprus | 179 357 | – 281 | 179 076 |
| Latvia | 142 509 | – 533 | 141 976 |
| Lithuania | 243 949 | +9 342 | 253 291 |
| Luxembourg | 466 509 | +26 193 | 492 702 |
| Hungary | 1 077 323 | +12 159 | 1 089 482 |
| Malta | 65 341 | + 272 | 65 613 |
| Netherlands | 10 507 003 | – 236 350 | 10 270 653 |
| Austria | 5 025 883 | +85 670 | 5 111 553 |
| Poland | 2 827 179 | – 118 686 | 2 708 493 |
| Portugal | 3 026 249 | –79 975 | 2 946 274 |
| Slovenia | 399 088 | –18 782 | 380 306 |
| Slovakia | 483 206 | –12 306 | 470 900 |
| Finland | 3 300 234 | –15 140 | 3 285 094 |
| Sweden | 6 044 097 | + 182 451 | 6 226 548 |
| United Kingdom | 37 446 002 | +7 638 | 37 453 640 |
| Item 1 4 0 2 — Total | 221 000 000 | 0 | 221 000 000 |

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

6 309 470

–1 518

6 307 952

Czech Republic

1 112 358

+64 481

1 176 839

Denmark

4 348 597

–41 802

4 306 795

Germany

48 663 087

– 220 673

48 442 414

Estonia

113 318

+1 399

114 717

Greece

3 620 182

+55 231

3 675 413

Spain

17 018 677

+ 489 724

17 508 401

France

36 111 433

– 135 172

35 976 261

Ireland

2 635 625

–1 483

2 634 142

Italy

29 833 324

–51 859

29 781 465

Cyprus

179 357

– 281

179 076

Latvia

142 509

– 533

141 976

Lithuania

243 949

+9 342

253 291

Luxembourg

466 509

+26 193

492 702

Hungary

1 077 323

+12 159

1 089 482

Malta

65 341

+ 272

65 613

Netherlands

10 507 003

– 236 350

10 270 653

Austria

5 025 883

+85 670

5 111 553

Poland

2 827 179

– 118 686

2 708 493

Portugal

3 026 249

–79 975

2 946 274

Slovenia

399 088

–18 782

380 306

Slovakia

483 206

–12 306

470 900

Finland

3 300 234

–15 140

3 285 094

Sweden

6 044 097

+ 182 451

6 226 548

United Kingdom

37 446 002

+7 638

37 453 640

Item 1 4 0 2 — Total

221 000 000

0

221 000 000

1 4 0 3Own 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

| Budget 2004 | Amending budget No. 8 | New amount |
| --- | --- | --- |
| 221 000 000 | 0 | 221 000 000 |

Budget 2004

Amending budget No. 8

New amount

221 000 000

0

221 000 000

Remarks

Remarks

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

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1).

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

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) and Article 6 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 Articles 26 and 45 thereof.

When the Commission considers it necessary to draw on this reserve, it convenes a three–way meeting as soon as possible in order to obtain the agreement of the two arms of the budgetary authority on the need to use the reserve and on the amount required. The reserve is drawn on by means of a transfer to the budget headings concerned.

| Member State | Budget 2004 | Amending budget No 8 | New amount |
| --- | --- | --- | --- |
| Belgium | 6 309 470 | –1 518 | 6 307 952 |
| Czech Republic | 1 112 358 | +64 481 | 1 176 839 |
| Denmark | 4 348 597 | –41 802 | 4 306 795 |
| Germany | 48 663 087 | – 220 673 | 48 442 414 |
| Estonia | 113 318 | +1 399 | 114 717 |
| Greece | 3 620 182 | +55 231 | 3 675 413 |
| Spain | 17 018 677 | + 489 724 | 17 508 401 |
| France | 36 111 433 | – 135 172 | 35 976 261 |
| Ireland | 2 635 625 | –1 483 | 2 634 142 |
| Italy | 29 833 324 | –51 859 | 29 781 465 |
| Cyprus | 179 357 | – 281 | 179 076 |
| Latvia | 142 509 | – 533 | 141 976 |
| Lithuania | 243 949 | +9 342 | 253 291 |
| Luxembourg | 466 509 | +26 193 | 492 702 |
| Hungary | 1 077 323 | +12 159 | 1 089 482 |
| Malta | 65 341 | + 272 | 65 613 |
| Netherlands | 10 507 003 | – 236 350 | 10 270 653 |
| Austria | 5 025 883 | +85 670 | 5 111 553 |
| Poland | 2 827 179 | – 118 686 | 2 708 493 |
| Portugal | 3 026 249 | –79 975 | 2 946 274 |
| Slovenia | 399 088 | –18 782 | 380 306 |
| Slovakia | 483 206 | –12 306 | 470 900 |
| Finland | 3 300 234 | –15 140 | 3 285 094 |
| Sweden | 6 044 097 | + 182 451 | 6 226 548 |
| United Kingdom | 37 446 002 | +7 638 | 37 453 640 |
| Item 1 4 0 3 — Total | 221 000 000 | 0 | 221 000 000 |

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

6 309 470

–1 518

6 307 952

Czech Republic

1 112 358

+64 481

1 176 839

Denmark

4 348 597

–41 802

4 306 795

Germany

48 663 087

– 220 673

48 442 414

Estonia

113 318

+1 399

114 717

Greece

3 620 182

+55 231

3 675 413

Spain

17 018 677

+ 489 724

17 508 401

France

36 111 433

– 135 172

35 976 261

Ireland

2 635 625

–1 483

2 634 142

Italy

29 833 324

–51 859

29 781 465

Cyprus

179 357

– 281

179 076

Latvia

142 509

– 533

141 976

Lithuania

243 949

+9 342

253 291

Luxembourg

466 509

+26 193

492 702

Hungary

1 077 323

+12 159

1 089 482

Malta

65 341

+ 272

65 613

Netherlands

10 507 003

– 236 350

10 270 653

Austria

5 025 883

+85 670

5 111 553

Poland

2 827 179

– 118 686

2 708 493

Portugal

3 026 249

–79 975

2 946 274

Slovenia

399 088

–18 782

380 306

Slovakia

483 206

–12 306

470 900

Finland

3 300 234

–15 140

3 285 094

Sweden

6 044 097

+ 182 451

6 226 548

United Kingdom

37 446 002

+7 638

37 453 640

Item 1 4 0 3 — Total

221 000 000

0

221 000 000

CHAPTER 1 5 —CORRECTION OF BUDGETARY IMBALANCES

1 5 0Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom

| Budget 2004 | Amending budget No. 8 | New amount |
| --- | --- | --- |
| 0 | 0 | 0 |

Budget 2004

Amending budget No. 8

New amount

0

0

0

Remarks

Remarks

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Articles 4 and 5 thereof.

The breakdown of the correction is as follows:

| Member State | Budget 2004 | Amending budget No 8 | New amount |
| --- | --- | --- | --- |
| Belgium | 234 639 250 | 24 631 018 | 259 270 268 |
| Czech Republic | 41 366 860 | 9 204 456 | 50 571 316 |
| Denmark | 161 717 483 | 15 300 993 | 177 018 476 |
| Germany | 308 843 451 | –6 753 320 | 302 090 131 |
| Estonia | 4 214 130 | 715 521 | 4 929 651 |
| Greece | 134 628 882 | 16 438 431 | 151 067 313 |
| Spain | 632 897 796 | 86 734 837 | 719 632 633 |
| France | 1 342 927 347 | 135 773 715 | 1 478 701 062 |
| Ireland | 98 014 760 | 10 254 086 | 108 268 846 |
| Italy | 1 109 454 362 | 114 627 382 | 1 224 081 744 |
| Cyprus | 6 670 018 | 1 025 250 | 7 695 268 |
| Latvia | 5 299 681 | 801 345 | 6 101 026 |
| Lithuania | 9 072 098 | 1 812 357 | 10 884 455 |
| Luxembourg | 17 348 750 | 2 902 338 | 20 251 088 |
| Hungary | 40 063 934 | 6 753 455 | 46 817 389 |
| Malta | 2 429 944 | 389 595 | 2 819 539 |
| Netherlands | 66 683 385 | –10 466 123 | 56 217 262 |
| Austria | 31 897 096 | –3 918 590 | 27 978 506 |
| Poland | 105 138 339 | 11 251 421 | 116 389 760 |
| Portugal | 112 541 437 | 8 556 708 | 121 098 145 |
| Slovenia | 14 841 466 | 1 501 112 | 16 342 578 |
| Slovakia | 17 969 661 | 2 265 901 | 20 235 562 |
| Finland | 122 730 516 | 12 293 865 | 135 024 381 |
| Sweden | 38 359 261 | –4 277 741 | 34 081 520 |
| United Kingdom | –4 659 749 907 | – 437 818 012 | –5 097 567 919 |
| Article 1 5 0 – Total | 0 | 0 | 0 |

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

234 639 250

24 631 018

259 270 268

Czech Republic

41 366 860

9 204 456

50 571 316

Denmark

161 717 483

15 300 993

177 018 476

Germany

308 843 451

–6 753 320

302 090 131

Estonia

4 214 130

715 521

4 929 651

Greece

134 628 882

16 438 431

151 067 313

Spain

632 897 796

86 734 837

719 632 633

France

1 342 927 347

135 773 715

1 478 701 062

Ireland

98 014 760

10 254 086

108 268 846

Italy

1 109 454 362

114 627 382

1 224 081 744

Cyprus

6 670 018

1 025 250

7 695 268

Latvia

5 299 681

801 345

6 101 026

Lithuania

9 072 098

1 812 357

10 884 455

Luxembourg

17 348 750

2 902 338

20 251 088

Hungary

40 063 934

6 753 455

46 817 389

Malta

2 429 944

389 595

2 819 539

Netherlands

66 683 385

–10 466 123

56 217 262

Austria

31 897 096

–3 918 590

27 978 506

Poland

105 138 339

11 251 421

116 389 760

Portugal

112 541 437

8 556 708

121 098 145

Slovenia

14 841 466

1 501 112

16 342 578

Slovakia

17 969 661

2 265 901

20 235 562

Finland

122 730 516

12 293 865

135 024 381

Sweden

38 359 261

–4 277 741

34 081 520

United Kingdom

–4 659 749 907

– 437 818 012

–5 097 567 919

Article 1 5 0 – Total

Article 1 5 0 – Total

0

0

0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

| Article
  Item | Heading | Budget 2004 | Amending budget No. 8 | New amount |
| --- | --- | --- | --- | --- |
| | CHAPTER 3 0 |
| 3 0 2 | Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions | p.m. | 223 160 000 | 223 160 000 |
| | CHAPTER 3 0 — TOTAL | 5 469 843 706 | 223 160 000 | 5 693 003 706 |
| | CHAPTER 3 5 |
| 3 5 0 | Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 |
| 3 5 0 0 | Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 | p.m. | 0 | 0 |
| | Article 3 5 0 — Total | p.m. | 0 | 0 |
| | CHAPTER 3 5 — TOTAL | p.m. | 0 | 0 |
| | Title 3 — Total | 5 469 843 706 | 223 160 000 | 5 693 003 706 |
| | GRAND TOTAL | 99 805 932 101 | 0 | 99 805 932 101 |
| CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
  CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM |

Article

Item

Heading

Budget 2004

Amending budget No. 8

New amount

CHAPTER 3 0

3 0 2

3 0 2

Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions

Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions

p.m.

223 160 000

223 160 000

CHAPTER 3 0 — TOTAL

5 469 843 706

223 160 000

5 693 003 706

CHAPTER 3 5

3 5 0

3 5 0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000

3 5 0 0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000

p.m.

0

0

Article 3 5 0 — Total

Article 3 5 0 — Total

p.m.

0

0

CHAPTER 3 5 — TOTAL

p.m.

0

0

Title 3 — Total

Title 3 — Total

5 469 843 706

5 469 843 706

223 160 000

223 160 000

5 693 003 706

5 693 003 706

GRAND TOTAL

GRAND TOTAL

99 805 932 101

99 805 932 101

0

0

99 805 932 101

99 805 932 101

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

CHAPTER 3 0 —SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 2Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions

| Budget 2004 | Amending budget No. 8 | New amount |
| --- | --- | --- |
| p.m. | 223 160 000 | 223 160 000 |

Budget 2004

Amending budget No. 8

New amount

p.m.

223 160 000

223 160 000

Remarks

Remarks

This article is intended to receive, once the target amount has been reached, any surplus in the Guarantee Fund in accordance with Article 15 of Regulation (EC) No 2040/2000 and Article 3 of Regulation (EC, Euratom) No 2728/94.

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

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

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the 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 4(3) thereof.

CHAPTER 3 5 —    RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

3 5 0Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000

3 5 0 0Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000

| Budget 2004 | Amending budget No. 8 | New amount |
| --- | --- | --- |
| p.m. | 0 | 2 |

Budget 2004

Amending budget No. 8

New amount

p.m.

0

2

Remarks

Remarks

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 2000.

| Member State | Budget 2004 | Amending budget No 8 | New amount |
| --- | --- | --- | --- |
| Belgium | p.m. | –3 078 908 | –3 078 908 |
| Denmark | p.m. | –16 290 924 | –16 290 924 |
| Germany | p.m. | 49 233 892 | 49 233 892 |
| Greece | p.m. | –1 603 327 | –1 603 327 |
| Spain | p.m. | –3 468 605 | –3 468 605 |
| France | p.m. | 16 635 782 | 16 635 782 |
| Ireland | p.m. | –1 552 469 | –1 552 469 |
| Italy | p.m. | –4 564 420 | –4 564 420 |
| Luxembourg | p.m. | – 233 413 | – 233 413 |
| Netherlands | p.m. | –9 171 563 | –9 171 563 |
| Austria | p.m. | –2 610 155 | –2 610 155 |
| Portugal | p.m. | –1 401 699 | –1 401 699 |
| Finland | p.m. | –2 235 647 | –2 235 647 |
| Sweden | p.m. | –3 881 694 | –3 881 694 |
| United Kingdom | p.m. | –15 776 850 | –15 776 850 |
| Item 3 5 0 0 – Total | p.m. | 0 | 0 |

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

p.m.

–3 078 908

–3 078 908

Denmark

p.m.

–16 290 924

–16 290 924

Germany

p.m.

49 233 892

49 233 892

Greece

p.m.

–1 603 327

–1 603 327

Spain

p.m.

–3 468 605

–3 468 605

France

p.m.

16 635 782

16 635 782

Ireland

p.m.

–1 552 469

–1 552 469

Italy

p.m.

–4 564 420

–4 564 420

Luxembourg

p.m.

– 233 413

– 233 413

Netherlands

p.m.

–9 171 563

–9 171 563

Austria

p.m.

–2 610 155

–2 610 155

Portugal

p.m.

–1 401 699

–1 401 699

Finland

p.m.

–2 235 647

–2 235 647

Sweden

p.m.

–3 881 694

–3 881 694

United Kingdom

p.m.

–15 776 850

–15 776 850

Item 3 5 0 0 – Total

p.m.

0

0

---

(1)  Including ABs 1, 2, 3, 4, 5 6 and PDAB 7/2004.

1

(2)  The figures in this column correspond to those in the 2003 budget (OJ L 54, 28.2.2003) plus amending budgets 1, 2, 3, 4, 5, 6 and 7/2003.

2

(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’.

3

(4)  Including ABs 1, 2, 3, 4, 5 6 and PDAB 7/2004.

4

(5)  The figures in this column correspond to those in the 2003 budget (OJ L 54, 28.2.2003) plus amending budgets 1, 2, 3, 4, 5, 6 and 7/2003.

5

(6)  The own resources for draft budget 2004 are determined on the basis of the budget forecasts adopted at the 131st meeting of the Advisory Committee on Own Resources on 20 April 2004.

6

(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’.

7

(8)  The VAT bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

8

(9)  The GNI bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

9

(10)  As with the GNI, a reduction of one third has been applied to the VAT bases of the new Member States to take account of the fact that the Accession Treaty took effect on 1 May 2004.

10

(11)  The base to be used does not exceed 50 % of GNI.

11

(12)  As with the GNI, a reduction of one third has been applied to the VAT bases of the new Member States to take account of the fact that the Accession Treaty took effect on 1 May 2004.

12

(13)  The GNI bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

13

(14)  Calculation of rate: (68 509 738 810) / (98 980 941 333) = 0,692150810927467 %.

14

(15)  The GNI bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

15

(16)  Rounded figures.

16

(17)  This is the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the introduction of the GNP/GNI resource and the capping of VAT bases.

17

(18)  These windfall gains are the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the increase since 2001 in the percentage of traditional own resources that Member States retain to cover their collection costs.

18

(19)  Rounded figures.

19

(20)  This is the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the introduction of the GNP/GNI resource and the capping of VAT bases.

20

(21)  The GNI bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

21

(22)  Total own resources as percentage of GNI: (93 296 527 573) / (10 045 461 400 000) = 0,93 %; own resources ceiling as percentage of GNI: 1,24 %.

22

---