# L_2009174EN.01004301.xml

| 3.7.2009 | EN | Official Journal of the European Union | L 174/43 |
| --- | --- | --- | --- |

3.7.2009

EN

Official Journal of the European Union

L 174/43

---

FINAL ADOPTION

of amending budget No 5 of the European Union for the financial year 2009

(2009/500/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

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

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

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

having regard to the general budget of the European Union for the financial year 2009, as finally adopted on 18 December 2008 (2),

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

having regard to preliminary draft amending budget No 5 of the European Union for the financial year 2009, which the Commission presented on 15 April 2009,

having regard to draft amending budget No 5/2009, which the Council established on 27 April 2009,

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

having regard to the resolution adopted by Parliament on 6 May 2009,

DECLARES:

Sole Article

The procedure under Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community is complete and amending budget No 5 of the European Union for the financial year 2009 has been finally adopted.

Done at Strasbourg, 6 May 2009.

The President

H.-G. PÖTTERING

---

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

1

(2)  
  OJ L 69, 13.3.2009.

2

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

3

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FINAL ADOPTION OF AMENDING BUDGET No 5 OF THE EUROPEAN UNION FOR THE 2009 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

GENERAL STATEMENT OF REVENUE

| A. Financing of the general budget | 47 |
| --- | --- |

| B. General statement of revenue by budget heading | 59 |
| --- | --- |

| — Title 1: Own resources | 60 |
| --- | --- |

| — Title 3: Surpluses, balances and adjustments | 63 |
| --- | --- |

A. FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2009 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources

EXPENDITURE

| Description | Budget 2009 (1) | Budget 2008 (2) | Change (%) |
| --- | --- | --- | --- |
| 1. Sustainable growth | 46 063 934 302 | 45 731 716 659 | +0,73 |
| 2. Preservation and management of natural resources | 52 566 129 680 | 53 217 088 053 | –1,22 |
| 3. Citizenship, freedom, security and justice | 1 308 185 377 | 1 488 945 648 | –12,14 |
| 4. EU as a global player | 8 324 169 158 | 7 847 128 400 | +6,08 |
| 5. Administration | 7 700 730 900 | 7 279 767 193 | +5,78 |
| 6. Compensation | 209 112 912 | 206 636 292 | +1,20 |
| Total expenditure
   (3) | 116 172 262 329 | 115 771 282 245 | +0,35 |

Description

Budget 2009 (1)

1

Budget 2008 (2)

2

Change (%)

1. Sustainable growth

46 063 934 302

45 731 716 659

+0,73

2. Preservation and management of natural resources

52 566 129 680

53 217 088 053

–1,22

3. Citizenship, freedom, security and justice

1 308 185 377

1 488 945 648

–12,14

4. EU as a global player

8 324 169 158

7 847 128 400

+6,08

5. Administration

7 700 730 900

7 279 767 193

+5,78

6. Compensation

209 112 912

206 636 292

+1,20

Total expenditure
   (3)

Total expenditure

3

116 172 262 329

116 172 262 329

115 771 282 245

115 771 282 245

+0,35

+0,35

REVENUE

| Description | Budget 2009 (4) | Budget 2008 (5) | Change (%) |
| --- | --- | --- | --- |
| Miscellaneous revenue (Titles 4 to 9) | 1 359 722 489 | 3 287 902 147 | –58,64 |
| Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 1 796 151 821 | 1 528 833 290 | +17,49 |
| Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) | p.m. | 125 750 000 | |
| Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) | p.m. | 2 505 428 603 | |
| Total revenue for Titles 3 to 9 | 3 155 874 310 | 7 447 914 040 | –57,63 |
| Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 1 and 1 2) | 19 206 100 000 | 16 936 300 000 | +13,40 |
| VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) | 15 302 126 900 | 18 096 756 274 | –15,44 |
| Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) | 78 508 161 119 | 73 290 311 931 | +7,12 |
| Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) | 113 016 388 019 | 108 323 368 205 | +4,33 |
| Total revenue
   (7) | 116 172 262 329 | 115 771 282 245 | +0,35 |

Description

Budget 2009 (4)

4

Budget 2008 (5)

5

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 359 722 489

3 287 902 147

–58,64

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

1 796 151 821

1 528 833 290

+17,49

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

p.m.

125 750 000

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

p.m.

2 505 428 603

Total revenue for Titles 3 to 9

Total revenue for Titles 3 to 9

3 155 874 310

3 155 874 310

7 447 914 040

7 447 914 040

–57,63

–57,63

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

19 206 100 000

16 936 300 000

+13,40

VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3)

15 302 126 900

18 096 756 274

–15,44

Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4)

78 508 161 119

73 290 311 931

+7,12

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6)

6

113 016 388 019

108 323 368 205

+4,33

Total revenue
   (7)

Total revenue

7

116 172 262 329

116 172 262 329

115 771 282 245

115 771 282 245

+0,35

+0,35

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

| Member State | 1 % of non-capped VAT base | 1 % of gross national income | Capping rate (in %) | 1 % of gross national income multiplied by capping rate | 1 % of capped VAT base (8) | Member States whose VAT base is capped |
| --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) | (5) | (6) |
| Belgium | 1 536 968 000 | 3 589 965 000 | 50 | 1 794 982 500 | 1 536 968 000 | |
| Bulgaria | 223 027 000 | 366 131 000 | 50 | 183 065 500 | 183 065 500 | Bulgaria |
| Czech Republic | 920 662 000 | 1 498 219 000 | 50 | 749 109 500 | 749 109 500 | Czech Republic |
| Denmark | 1 049 347 000 | 2 485 825 000 | 50 | 1 242 912 500 | 1 049 347 000 | |
| Germany | 11 027 669 000 | 25 782 215 000 | 50 | 12 891 107 500 | 11 027 669 000 | |
| Estonia | 106 811 000 | 179 147 000 | 50 | 89 573 500 | 89 573 500 | Estonia |
| Ireland | 1 057 387 000 | 1 702 611 000 | 50 | 851 305 500 | 851 305 500 | Ireland |
| Greece | 1 341 120 000 | 2 540 996 000 | 50 | 1 270 498 000 | 1 270 498 000 | Greece |
| Spain | 6 960 754 000 | 11 071 296 000 | 50 | 5 535 648 000 | 5 535 648 000 | Spain |
| France | 9 811 160 000 | 20 246 782 000 | 50 | 10 123 391 000 | 9 811 160 000 | |
| Italy | 6 665 384 000 | 16 099 280 000 | 50 | 8 049 640 000 | 6 665 384 000 | |
| Cyprus | 153 685 000 | 173 150 000 | 50 | 86 575 000 | 86 575 000 | Cyprus |
| Latvia | 139 214 000 | 252 103 000 | 50 | 126 051 500 | 126 051 500 | Latvia |
| Lithuania | 170 568 000 | 341 935 000 | 50 | 170 967 500 | 170 568 000 | |
| Luxembourg | 210 287 000 | 312 782 000 | 50 | 156 391 000 | 156 391 000 | Luxembourg |
| Hungary | 470 859 000 | 1 049 271 000 | 50 | 524 635 500 | 470 859 000 | |
| Malta | 44 305 000 | 57 829 000 | 50 | 28 914 500 | 28 914 500 | Malta |
| Netherlands | 2 991 782 000 | 6 091 676 000 | 50 | 3 045 838 000 | 2 991 782 000 | |
| Austria | 1 288 744 000 | 2 915 547 000 | 50 | 1 457 773 500 | 1 288 744 000 | |
| Poland | 2 077 482 000 | 3 785 401 000 | 50 | 1 892 700 500 | 1 892 700 500 | Poland |
| Portugal | 1 021 256 000 | 1 662 244 000 | 50 | 831 122 000 | 831 122 000 | Portugal |
| Romania | 603 228 000 | 1 440 310 000 | 50 | 720 155 000 | 603 228 000 | |
| Slovenia | 206 549 000 | 379 052 000 | 50 | 189 526 000 | 189 526 000 | Slovenia |
| Slovakia | 272 101 000 | 659 092 000 | 50 | 329 546 000 | 272 101 000 | |
| Finland | 836 092 000 | 1 986 287 000 | 50 | 993 143 500 | 836 092 000 | |
| Sweden | 1 517 820 000 | 3 604 262 000 | 50 | 1 802 131 000 | 1 517 820 000 | |
| United Kingdom | 9 617 309 000 | 19 570 323 000 | 50 | 9 785 161 500 | 9 617 309 000 | |
| Total | 62 321 570 000 | 129 843 731 000 | | 64 921 865 500 | 59 849 511 500 | |

Member State

1 % of non-capped VAT base

1 % of gross national income

Capping rate (in %)

1 % of gross national income multiplied by capping rate

1 % of capped VAT base (8)

8

Member States whose VAT base is capped

(1)

(2)

(3)

(4)

(5)

(6)

Belgium

1 536 968 000

3 589 965 000

50

1 794 982 500

1 536 968 000

Bulgaria

223 027 000

366 131 000

50

183 065 500

183 065 500

Bulgaria

Czech Republic

920 662 000

1 498 219 000

50

749 109 500

749 109 500

Czech Republic

Denmark

1 049 347 000

2 485 825 000

50

1 242 912 500

1 049 347 000

Germany

11 027 669 000

25 782 215 000

50

12 891 107 500

11 027 669 000

Estonia

106 811 000

179 147 000

50

89 573 500

89 573 500

Estonia

Ireland

1 057 387 000

1 702 611 000

50

851 305 500

851 305 500

Ireland

Greece

1 341 120 000

2 540 996 000

50

1 270 498 000

1 270 498 000

Greece

Spain

6 960 754 000

11 071 296 000

50

5 535 648 000

5 535 648 000

Spain

France

9 811 160 000

20 246 782 000

50

10 123 391 000

9 811 160 000

Italy

6 665 384 000

16 099 280 000

50

8 049 640 000

6 665 384 000

Cyprus

153 685 000

173 150 000

50

86 575 000

86 575 000

Cyprus

Latvia

139 214 000

252 103 000

50

126 051 500

126 051 500

Latvia

Lithuania

170 568 000

341 935 000

50

170 967 500

170 568 000

Luxembourg

210 287 000

312 782 000

50

156 391 000

156 391 000

Luxembourg

Hungary

470 859 000

1 049 271 000

50

524 635 500

470 859 000

Malta

44 305 000

57 829 000

50

28 914 500

28 914 500

Malta

Netherlands

2 991 782 000

6 091 676 000

50

3 045 838 000

2 991 782 000

Austria

1 288 744 000

2 915 547 000

50

1 457 773 500

1 288 744 000

Poland

2 077 482 000

3 785 401 000

50

1 892 700 500

1 892 700 500

Poland

Portugal

1 021 256 000

1 662 244 000

50

831 122 000

831 122 000

Portugal

Romania

603 228 000

1 440 310 000

50

720 155 000

603 228 000

Slovenia

206 549 000

379 052 000

50

189 526 000

189 526 000

Slovenia

Slovakia

272 101 000

659 092 000

50

329 546 000

272 101 000

Finland

836 092 000

1 986 287 000

50

993 143 500

836 092 000

Sweden

1 517 820 000

3 604 262 000

50

1 802 131 000

1 517 820 000

United Kingdom

9 617 309 000

19 570 323 000

50

9 785 161 500

9 617 309 000

Total

Total

62 321 570 000

62 321 570 000

129 843 731 000

129 843 731 000

64 921 865 500

64 921 865 500

59 849 511 500

59 849 511 500

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom (Chapter 1 3)

| Member State | 1 % of capped VAT base | Uniform rate of VAT own resource (9) (in %) | VAT-based own resource at uniform rate |
| --- | --- | --- | --- |
| | (1) | (2) | (3) = (1) × (2) |
| Belgium | 1 536 968 000 | 0,300 | 461 090 400 |
| Bulgaria | 183 065 500 | 0,300 | 54 919 650 |
| Czech Republic | 749 109 500 | 0,300 | 224 732 850 |
| Denmark | 1 049 347 000 | 0,300 | 314 804 100 |
| Germany | 11 027 669 000 | 0,150 | 1 654 150 350 |
| Estonia | 89 573 500 | 0,300 | 26 872 050 |
| Ireland | 851 305 500 | 0,300 | 255 391 650 |
| Greece | 1 270 498 000 | 0,300 | 381 149 400 |
| Spain | 5 535 648 000 | 0,300 | 1 660 694 400 |
| France | 9 811 160 000 | 0,300 | 2 943 348 000 |
| Italy | 6 665 384 000 | 0,300 | 1 999 615 200 |
| Cyprus | 86 575 000 | 0,300 | 25 972 500 |
| Latvia | 126 051 500 | 0,300 | 37 815 450 |
| Lithuania | 170 568 000 | 0,300 | 51 170 400 |
| Luxembourg | 156 391 000 | 0,300 | 46 917 300 |
| Hungary | 470 859 000 | 0,300 | 141 257 700 |
| Malta | 28 914 500 | 0,300 | 8 674 350 |
| Netherlands | 2 991 782 000 | 0,100 | 299 178 200 |
| Austria | 1 288 744 000 | 0,225 | 289 967 400 |
| Poland | 1 892 700 500 | 0,300 | 567 810 150 |
| Portugal | 831 122 000 | 0,300 | 249 336 600 |
| Romania | 603 228 000 | 0,300 | 180 968 400 |
| Slovenia | 189 526 000 | 0,300 | 56 857 800 |
| Slovakia | 272 101 000 | 0,300 | 81 630 300 |
| Finland | 836 092 000 | 0,300 | 250 827 600 |
| Sweden | 1 517 820 000 | 0,100 | 151 782 000 |
| United Kingdom | 9 617 309 000 | 0,300 | 2 885 192 700 |
| Total | 59 849 511 500 | | 15 302 126 900 |

Member State

1 % of capped VAT base

Uniform rate of VAT own resource (9) (in %)

9

VAT-based own resource at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

1 536 968 000

0,300

461 090 400

Bulgaria

183 065 500

0,300

54 919 650

Czech Republic

749 109 500

0,300

224 732 850

Denmark

1 049 347 000

0,300

314 804 100

Germany

11 027 669 000

0,150

1 654 150 350

Estonia

89 573 500

0,300

26 872 050

Ireland

851 305 500

0,300

255 391 650

Greece

1 270 498 000

0,300

381 149 400

Spain

5 535 648 000

0,300

1 660 694 400

France

9 811 160 000

0,300

2 943 348 000

Italy

6 665 384 000

0,300

1 999 615 200

Cyprus

86 575 000

0,300

25 972 500

Latvia

126 051 500

0,300

37 815 450

Lithuania

170 568 000

0,300

51 170 400

Luxembourg

156 391 000

0,300

46 917 300

Hungary

470 859 000

0,300

141 257 700

Malta

28 914 500

0,300

8 674 350

Netherlands

2 991 782 000

0,100

299 178 200

Austria

1 288 744 000

0,225

289 967 400

Poland

1 892 700 500

0,300

567 810 150

Portugal

831 122 000

0,300

249 336 600

Romania

603 228 000

0,300

180 968 400

Slovenia

189 526 000

0,300

56 857 800

Slovakia

272 101 000

0,300

81 630 300

Finland

836 092 000

0,300

250 827 600

Sweden

1 517 820 000

0,100

151 782 000

United Kingdom

9 617 309 000

0,300

2 885 192 700

Total

Total

59 849 511 500

59 849 511 500

15 302 126 900

15 302 126 900

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom (Chapter 1 4)

| Member State | 1 % of gross national income | Uniform rate of ‘additional base’ own resource | ‘Additional base’ own resource at uniform rate |
| --- | --- | --- | --- |
| | (1) | (2) | (3) = (1) × (2) |
| Belgium | 3 589 965 000 | | 2 170 621 165 |
| Bulgaria | 366 131 000 | | 221 375 890 |
| Czech Republic | 1 498 219 000 | | 905 876 762 |
| Denmark | 2 485 825 000 | | 1 503 018 653 |
| Germany | 25 782 215 000 | | 15 588 848 793 |
| Estonia | 179 147 000 | | 108 318 680 |
| Ireland | 1 702 611 000 | | 1 029 459 472 |
| Greece | 2 540 996 000 | | 1 536 377 011 |
| Spain | 11 071 296 000 | | 6 694 101 313 |
| France | 20 246 782 000 | | 12 241 928 133 |
| Italy | 16 099 280 000 | | 9 734 200 168 |
| Cyprus | 173 150 000 | | 104 692 679 |
| Latvia | 252 103 000 | 0,6046357 (10) | 152 430 485 |
| Lithuania | 341 935 000 | | 206 746 124 |
| Luxembourg | 312 782 000 | | 189 119 178 |
| Hungary | 1 049 271 000 | | 634 426 754 |
| Malta | 57 829 000 | | 34 965 481 |
| Netherlands | 6 091 676 000 | | 3 683 245 061 |
| Austria | 2 915 547 000 | | 1 762 843 934 |
| Poland | 3 785 401 000 | | 2 288 788 756 |
| Portugal | 1 662 244 000 | | 1 005 052 140 |
| Romania | 1 440 310 000 | | 870 862 911 |
| Slovenia | 379 052 000 | | 229 188 389 |
| Slovakia | 659 092 000 | | 398 510 583 |
| Finland | 1 986 287 000 | | 1 200 980 121 |
| Sweden | 3 604 262 000 | | 2 179 265 642 |
| United Kingdom | 19 570 323 000 | | 11 832 916 841 |
| Total | 129 843 731 000 | | 78 508 161 119 |

Member State

1 % of gross national income

Uniform rate of ‘additional base’ own resource

‘Additional base’ own resource at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

3 589 965 000

2 170 621 165

Bulgaria

366 131 000

221 375 890

Czech Republic

1 498 219 000

905 876 762

Denmark

2 485 825 000

1 503 018 653

Germany

25 782 215 000

15 588 848 793

Estonia

179 147 000

108 318 680

Ireland

1 702 611 000

1 029 459 472

Greece

2 540 996 000

1 536 377 011

Spain

11 071 296 000

6 694 101 313

France

20 246 782 000

12 241 928 133

Italy

16 099 280 000

9 734 200 168

Cyprus

173 150 000

104 692 679

Latvia

252 103 000

0,6046357 (10)

10

152 430 485

Lithuania

341 935 000

206 746 124

Luxembourg

312 782 000

189 119 178

Hungary

1 049 271 000

634 426 754

Malta

57 829 000

34 965 481

Netherlands

6 091 676 000

3 683 245 061

Austria

2 915 547 000

1 762 843 934

Poland

3 785 401 000

2 288 788 756

Portugal

1 662 244 000

1 005 052 140

Romania

1 440 310 000

870 862 911

Slovenia

379 052 000

229 188 389

Slovakia

659 092 000

398 510 583

Finland

1 986 287 000

1 200 980 121

Sweden

3 604 262 000

2 179 265 642

United Kingdom

19 570 323 000

11 832 916 841

Total

Total

129 843 731 000

129 843 731 000

78 508 161 119

78 508 161 119

TABLE 4

Calculation of the 2009 gross reduction in GNI contribution for Netherlands and Sweden and its financing, pursuant to Article 2 paragraph (5) of Decision 2007/436/EC, Euratom (Chapter 1 6)

| Member State | Gross reduction | Percentage share of GNI base | GNI key applied to the gross reduction | Financing of the reduction in favour of Netherlands and Sweden |
| --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) = (1) + (3) |
| Belgium | | 2,76 | 22 973 604 | 22 973 604 |
| Bulgaria | | 0,28 | 2 343 017 | 2 343 017 |
| Czech Republic | | 1,15 | 9 587 695 | 9 587 695 |
| Denmark | | 1,91 | 15 907 776 | 15 907 776 |
| Germany | | 19,86 | 164 990 577 | 164 990 577 |
| Estonia | | 0,14 | 1 146 432 | 1 146 432 |
| Ireland | | 1,31 | 10 895 680 | 10 895 680 |
| Greece | | 1,96 | 16 260 837 | 16 260 837 |
| Spain | | 8,53 | 70 849 596 | 70 849 596 |
| France | | 15,59 | 129 567 155 | 129 567 155 |
| Italy | | 12,40 | 103 025 652 | 103 025 652 |
| Cyprus | | 0,13 | 1 108 055 | 1 108 055 |
| Latvia | | 0,19 | 1 613 307 | 1 613 307 |
| Lithuania | | 0,26 | 2 188 177 | 2 188 177 |
| Luxembourg | | 0,24 | 2 001 616 | 2 001 616 |
| Hungary | | 0,81 | 6 714 700 | 6 714 700 |
| Malta | | 0,04 | 370 071 | 370 071 |
| Netherlands | – 665 837 614 | 4,69 | 38 983 040 | – 626 854 574 |
| Austria | | 2,25 | 18 657 737 | 18 657 737 |
| Poland | | 2,92 | 24 224 276 | 24 224 276 |
| Portugal | | 1,28 | 10 637 356 | 10 637 356 |
| Romania | | 1,11 | 9 217 113 | 9 217 113 |
| Slovenia | | 0,29 | 2 425 703 | 2 425 703 |
| Slovakia | | 0,51 | 4 217 790 | 4 217 790 |
| Finland | | 1,53 | 12 711 035 | 12 711 035 |
| Sweden | – 165 083 706 | 2,78 | 23 065 096 | – 142 018 610 |
| United Kingdom | | 15,07 | 125 238 227 | 125 238 227 |
| Total | – 830 921 320 | 100,00 | 830 921 320 | 0 |
| EU GDP price deflator, in EUR, (spring 2008 economic forecast):
  (a) 2004 EU25 = 107,4693 / (b) 2006 EU25 = 112,1704 / (c) 2006 EU27 = 112,5139 / (d) 2009 EU27 = 118,6384
  Lump-sum for Netherlands: in 2009 prices:
  605 000 000  EUR × [(b/a) × (d/c)] = 665 837 614  EUR
  Lump-sum for Sweden: in 2009 prices:
  150 000 000  EUR × [(b/a) × (d/c)] = 165 083 706  EUR |

Member State

Gross reduction

Percentage share of GNI base

GNI key applied to the gross reduction

Financing of the reduction in favour of Netherlands and Sweden

(1)

(2)

(3)

(4) = (1) + (3)

Belgium

2,76

22 973 604

22 973 604

Bulgaria

0,28

2 343 017

2 343 017

Czech Republic

1,15

9 587 695

9 587 695

Denmark

1,91

15 907 776

15 907 776

Germany

19,86

164 990 577

164 990 577

Estonia

0,14

1 146 432

1 146 432

Ireland

1,31

10 895 680

10 895 680

Greece

1,96

16 260 837

16 260 837

Spain

8,53

70 849 596

70 849 596

France

15,59

129 567 155

129 567 155

Italy

12,40

103 025 652

103 025 652

Cyprus

0,13

1 108 055

1 108 055

Latvia

0,19

1 613 307

1 613 307

Lithuania

0,26

2 188 177

2 188 177

Luxembourg

0,24

2 001 616

2 001 616

Hungary

0,81

6 714 700

6 714 700

Malta

0,04

370 071

370 071

Netherlands

– 665 837 614

4,69

38 983 040

– 626 854 574

Austria

2,25

18 657 737

18 657 737

Poland

2,92

24 224 276

24 224 276

Portugal

1,28

10 637 356

10 637 356

Romania

1,11

9 217 113

9 217 113

Slovenia

0,29

2 425 703

2 425 703

Slovakia

0,51

4 217 790

4 217 790

Finland

1,53

12 711 035

12 711 035

Sweden

– 165 083 706

2,78

23 065 096

– 142 018 610

United Kingdom

15,07

125 238 227

125 238 227

Total

Total

– 830 921 320

– 830 921 320

100,00

100,00

830 921 320

830 921 320

0

0

EU GDP price deflator, in EUR, (spring 2008 economic forecast):

(a) 2004 EU25 = 107,4693 / (b) 2006 EU25 = 112,1704 / (c) 2006 EU27 = 112,5139 / (d) 2009 EU27 = 118,6384

Lump-sum for Netherlands: in 2009 prices:

605 000 000  EUR × [(b/a) × (d/c)] = 665 837 614  EUR

Lump-sum for Sweden: in 2009 prices:

150 000 000  EUR × [(b/a) × (d/c)] = 165 083 706  EUR

TABLE 5

Correction of budgetary imbalances for the United Kingdom for 2008 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

| Description | Coefficient (11) (%) | Amount |
| --- | --- | --- |
| 1. United Kingdom's share (in %) of notional uncapped VAT base | 16,5798 | |
| 2. United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure | 7,4338 | |
| 3. (1) – (2) | 9,1460 | |
| 4. Total allocated expenditure | | 109 143 810 077 |
| 5. Enlargement related expenditure (12) | | 6 006 470 758 |
| 6. Enlargement-adjusted total allocated expenditure = (4) – (5) | | 103 137 339 318 |
| 7. United Kingdom's correction original amount = (3) × (6) × 0,66 | | 6 225 734 850 |
| 8. United Kingdom's advantage (13) | | – 105 381 521 |
| 9. Core United Kingdom's correction = (7) – (8) | | 6 331 116 370 |
| 10. Windfall gains deriving from traditional own resources (14) | | –23 555 354 |
| 11. Correction for the United Kingdom = (9) – (10) | | 6 354 671 724 |

Description

Coefficient (11) (%)

11

Amount

1. United Kingdom's share (in %) of notional uncapped VAT base

16,5798

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

7,4338

3. (1) – (2)

9,1460

4. Total allocated expenditure

4. Total allocated expenditure

109 143 810 077

109 143 810 077

5. Enlargement related expenditure (12)

12

6 006 470 758

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

103 137 339 318

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

6 225 734 850

8. United Kingdom's advantage (13)

13

– 105 381 521

9. Core United Kingdom's correction = (7) – (8)

6 331 116 370

10. Windfall gains deriving from traditional own resources (14)

14

–23 555 354

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

6 354 671 724

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR –6 354 671 724 (Chapter 1 5)

| Member State | Percentage share of GNI base | Shares without the United Kingdom | Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom | Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2 | Column 4 distributed in accordance with column 3 | Financing scale | Financing scale applied to the correction |
| --- | --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) | (5) | (6) = (2) + (4) + (5) | (7) |
| Belgium | 2,76 | 3,26 | 4,99 | | 1,30 | 4,56 | 289 752 905 |
| Bulgaria | 0,28 | 0,33 | 0,51 | | 0,13 | 0,47 | 29 551 130 |
| Czech Republic | 1,15 | 1,36 | 2,08 | | 0,54 | 1,90 | 120 924 106 |
| Denmark | 1,91 | 2,25 | 3,46 | | 0,90 | 3,16 | 200 635 665 |
| Germany | 19,86 | 23,38 | 0,00 | –17,54 | 0,00 | 5,85 | 371 434 773 |
| Estonia | 0,14 | 0,16 | 0,25 | | 0,07 | 0,23 | 14 459 295 |
| Ireland | 1,31 | 1,54 | 2,37 | | 0,62 | 2,16 | 137 420 973 |
| Greece | 1,96 | 2,30 | 3,54 | | 0,92 | 3,23 | 205 088 621 |
| Spain | 8,53 | 10,04 | 15,40 | | 4,02 | 14,06 | 893 585 363 |
| France | 15,59 | 18,36 | 28,17 | | 7,36 | 25,72 | 1 634 156 294 |
| Italy | 12,40 | 14,60 | 22,40 | | 5,85 | 20,45 | 1 299 403 517 |
| Cyprus | 0,13 | 0,16 | 0,24 | | 0,06 | 0,22 | 13 975 266 |
| Latvia | 0,19 | 0,23 | 0,35 | | 0,09 | 0,32 | 20 347 713 |
| Lithuania | 0,26 | 0,31 | 0,48 | | 0,12 | 0,43 | 27 598 224 |
| Luxembourg | 0,24 | 0,28 | 0,44 | | 0,11 | 0,40 | 25 245 230 |
| Hungary | 0,81 | 0,95 | 1,46 | | 0,38 | 1,33 | 84 688 659 |
| Malta | 0,04 | 0,05 | 0,08 | | 0,02 | 0,07 | 4 667 489 |
| Netherlands | 4,69 | 5,52 | 0,00 | –4,14 | 0,00 | 1,38 | 87 760 508 |
| Austria | 2,25 | 2,64 | 0,00 | –1,98 | 0,00 | 0,66 | 42 003 200 |
| Poland | 2,92 | 3,43 | 5,27 | | 1,38 | 4,81 | 305 526 916 |
| Portugal | 1,28 | 1,51 | 2,31 | | 0,60 | 2,11 | 134 162 876 |
| Romania | 1,11 | 1,31 | 2,00 | | 0,52 | 1,83 | 116 250 160 |
| Slovenia | 0,29 | 0,34 | 0,53 | | 0,14 | 0,48 | 30 594 008 |
| Slovakia | 0,51 | 0,60 | 0,92 | | 0,24 | 0,84 | 53 196 569 |
| Finland | 1,53 | 1,80 | 2,76 | | 0,72 | 2,52 | 160 317 003 |
| Sweden | 2,78 | 3,27 | 0,00 | –2,45 | 0,00 | 0,82 | 51 925 261 |
| United Kingdom | 15,07 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –26,11 | 26,11 | 100,00 | 6 354 671 724 |

Member State

Percentage share of GNI base

Shares without the United Kingdom

Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom

Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2

Column 4 distributed in accordance with column 3

Financing scale

Financing scale applied to the correction

(1)

(2)

(3)

(4)

(5)

(6) = (2) + (4) + (5)

(7)

Belgium

2,76

3,26

4,99

1,30

4,56

289 752 905

Bulgaria

0,28

0,33

0,51

0,13

0,47

29 551 130

Czech Republic

1,15

1,36

2,08

0,54

1,90

120 924 106

Denmark

1,91

2,25

3,46

0,90

3,16

200 635 665

Germany

19,86

23,38

0,00

–17,54

0,00

5,85

371 434 773

Estonia

0,14

0,16

0,25

0,07

0,23

14 459 295

Ireland

1,31

1,54

2,37

0,62

2,16

137 420 973

Greece

1,96

2,30

3,54

0,92

3,23

205 088 621

Spain

8,53

10,04

15,40

4,02

14,06

893 585 363

France

15,59

18,36

28,17

7,36

25,72

1 634 156 294

Italy

12,40

14,60

22,40

5,85

20,45

1 299 403 517

Cyprus

0,13

0,16

0,24

0,06

0,22

13 975 266

Latvia

0,19

0,23

0,35

0,09

0,32

20 347 713

Lithuania

0,26

0,31

0,48

0,12

0,43

27 598 224

Luxembourg

0,24

0,28

0,44

0,11

0,40

25 245 230

Hungary

0,81

0,95

1,46

0,38

1,33

84 688 659

Malta

0,04

0,05

0,08

0,02

0,07

4 667 489

Netherlands

4,69

5,52

0,00

–4,14

0,00

1,38

87 760 508

Austria

2,25

2,64

0,00

–1,98

0,00

0,66

42 003 200

Poland

2,92

3,43

5,27

1,38

4,81

305 526 916

Portugal

1,28

1,51

2,31

0,60

2,11

134 162 876

Romania

1,11

1,31

2,00

0,52

1,83

116 250 160

Slovenia

0,29

0,34

0,53

0,14

0,48

30 594 008

Slovakia

0,51

0,60

0,92

0,24

0,84

53 196 569

Finland

1,53

1,80

2,76

0,72

2,52

160 317 003

Sweden

2,78

3,27

0,00

–2,45

0,00

0,82

51 925 261

United Kingdom

15,07

0,00

0,00

0,00

0,00

0

Total

Total

100,00

100,00

100,00

100,00

100,00

100,00

–26,11

–26,11

26,11

26,11

100,00

100,00

6 354 671 724

6 354 671 724

The calculations are made to 15 decimal places.

TABLE 7.1

Adjustment relating to the implementation of Decision 2007/436/EC, Euratom for the year 2007 pursuant to Article 11 thereof (Chapter 3 7)

| Member State | Total own resources for 2007 (2000/597/EC) | VAT adjustment | GNI adjustment | Gross reduction | Adjustment relating to 2007 | Total own resources for 2007 (2007/436/EC) |
| --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) | (5) = (2) + (3) + (4) | (6) = (1) + (5) |
| Belgium | 4 227 632 577 | –49 110 001 | 119 433 720 | 21 698 582 | 92 022 301 | 4 319 654 878 |
| Bulgaria | 279 464 490 | –4 893 525 | 10 031 892 | 1 822 583 | 6 960 950 | 286 425 440 |
| Czech Republic | 1 166 236 942 | –20 587 169 | 42 204 393 | 7 667 646 | 29 284 870 | 1 195 521 812 |
| Denmark | 2 152 881 004 | –33 318 257 | 83 470 326 | 15 164 793 | 65 316 862 | 2 218 197 866 |
| Germany | 20 989 760 114 | –1 868 595 728 | 868 989 211 | 157 876 965 | – 841 729 552 | 20 148 030 562 |
| Estonia | 161 027 687 | –2 559 165 | 5 246 374 | 953 155 | 3 640 364 | 164 668 051 |
| Ireland | 1 555 346 554 | –28 521 057 | 58 469 130 | 10 622 605 | 40 570 678 | 1 595 917 232 |
| Greece | 1 912 294 978 | –35 969 041 | 73 737 750 | 13 396 590 | 51 165 299 | 1 963 460 277 |
| Spain | 9 755 840 606 | – 180 344 390 | 369 712 096 | 67 168 870 | 256 536 576 | 10 012 377 182 |
| France | 16 640 655 478 | – 320 782 802 | 672 790 442 | 122 231 797 | 474 239 437 | 17 114 894 915 |
| Italy | 13 754 335 167 | – 211 607 460 | 550 668 233 | 100 044 774 | 439 105 547 | 14 193 440 714 |
| Cyprus | 165 353 541 | –2 639 367 | 5 410 792 | 983 027 | 3 754 452 | 169 107 993 |
| Latvia | 184 669 749 | –3 340 096 | 6 847 310 | 1 244 011 | 4 751 225 | 189 420 974 |
| Lithuania | 258 012 027 | –4 282 818 | 9 480 071 | 1 722 328 | 6 919 581 | 264 931 608 |
| Luxembourg | 268 380 958 | –5 295 301 | 10 855 547 | 1 972 223 | 7 532 469 | 275 913 427 |
| Hungary | 870 246 948 | –13 621 962 | 33 711 084 | 6 124 591 | 26 213 713 | 896 460 661 |
| Malta | 53 659 910 | – 896 184 | 1 837 207 | 333 782 | 1 274 805 | 54 934 715 |
| Netherlands | 6 009 567 553 | – 632 537 004 | 200 220 582 | – 601 681 032 | –1 033 997 454 | 4 975 570 099 |
| Austria | 2 251 083 089 | – 129 827 805 | 95 771 054 | 17 399 575 | –16 657 176 | 2 234 425 913 |
| Poland | 2 670 179 333 | –50 334 879 | 103 188 203 | 18 747 115 | 71 600 439 | 2 741 779 772 |
| Portugal | 1 393 587 774 | –27 131 211 | 55 619 900 | 10 104 960 | 38 593 649 | 1 432 181 423 |
| Romania | 1 078 417 771 | –17 007 833 | 41 351 618 | 7 512 715 | 31 856 500 | 1 110 274 271 |
| Slovenia | 297 197 340 | –5 538 643 | 11 354 405 | 2 062 855 | 7 878 617 | 305 075 957 |
| Slovakia | 486 815 349 | –8 031 544 | 18 515 627 | 3 363 898 | 13 847 981 | 500 663 330 |
| Finland | 1 564 911 952 | –26 942 006 | 63 895 320 | 11 608 429 | 48 561 743 | 1 613 473 695 |
| Sweden | 2 908 628 252 | – 337 565 799 | 120 921 053 | – 136 227 122 | – 352 871 868 | 2 555 756 384 |
| United Kingdom | 13 147 018 195 | – 361 467 829 | 749 015 536 | 136 080 285 | 523 627 992 | 13 670 646 187 |
| Total | 106 203 205 338 | –4 382 748 876 | 4 382 748 876 | 0 | 0 | 106 203 205 338 |
| 2007 GNI uniform rate: GNI-based own resource / 1 % of EU 27 GNI base = 75 535 825 263 / 120 405 880 000 = 0,627343326281075 |

Member State

Total own resources for 2007 (2000/597/EC)

VAT adjustment

GNI adjustment

Gross reduction

Adjustment relating to 2007

Total own resources for 2007 (2007/436/EC)

(1)

(2)

(3)

(4)

(5) = (2) + (3) + (4)

(6) = (1) + (5)

Belgium

4 227 632 577

–49 110 001

119 433 720

21 698 582

92 022 301

4 319 654 878

Bulgaria

279 464 490

–4 893 525

10 031 892

1 822 583

6 960 950

286 425 440

Czech Republic

1 166 236 942

–20 587 169

42 204 393

7 667 646

29 284 870

1 195 521 812

Denmark

2 152 881 004

–33 318 257

83 470 326

15 164 793

65 316 862

2 218 197 866

Germany

20 989 760 114

–1 868 595 728

868 989 211

157 876 965

– 841 729 552

20 148 030 562

Estonia

161 027 687

–2 559 165

5 246 374

953 155

3 640 364

164 668 051

Ireland

1 555 346 554

–28 521 057

58 469 130

10 622 605

40 570 678

1 595 917 232

Greece

1 912 294 978

–35 969 041

73 737 750

13 396 590

51 165 299

1 963 460 277

Spain

9 755 840 606

– 180 344 390

369 712 096

67 168 870

256 536 576

10 012 377 182

France

16 640 655 478

– 320 782 802

672 790 442

122 231 797

474 239 437

17 114 894 915

Italy

13 754 335 167

– 211 607 460

550 668 233

100 044 774

439 105 547

14 193 440 714

Cyprus

165 353 541

–2 639 367

5 410 792

983 027

3 754 452

169 107 993

Latvia

184 669 749

–3 340 096

6 847 310

1 244 011

4 751 225

189 420 974

Lithuania

258 012 027

–4 282 818

9 480 071

1 722 328

6 919 581

264 931 608

Luxembourg

268 380 958

–5 295 301

10 855 547

1 972 223

7 532 469

275 913 427

Hungary

870 246 948

–13 621 962

33 711 084

6 124 591

26 213 713

896 460 661

Malta

53 659 910

– 896 184

1 837 207

333 782

1 274 805

54 934 715

Netherlands

6 009 567 553

– 632 537 004

200 220 582

– 601 681 032

–1 033 997 454

4 975 570 099

Austria

2 251 083 089

– 129 827 805

95 771 054

17 399 575

–16 657 176

2 234 425 913

Poland

2 670 179 333

–50 334 879

103 188 203

18 747 115

71 600 439

2 741 779 772

Portugal

1 393 587 774

–27 131 211

55 619 900

10 104 960

38 593 649

1 432 181 423

Romania

1 078 417 771

–17 007 833

41 351 618

7 512 715

31 856 500

1 110 274 271

Slovenia

297 197 340

–5 538 643

11 354 405

2 062 855

7 878 617

305 075 957

Slovakia

486 815 349

–8 031 544

18 515 627

3 363 898

13 847 981

500 663 330

Finland

1 564 911 952

–26 942 006

63 895 320

11 608 429

48 561 743

1 613 473 695

Sweden

2 908 628 252

– 337 565 799

120 921 053

– 136 227 122

– 352 871 868

2 555 756 384

United Kingdom

13 147 018 195

– 361 467 829

749 015 536

136 080 285

523 627 992

13 670 646 187

Total

Total

106 203 205 338

106 203 205 338

–4 382 748 876

–4 382 748 876

4 382 748 876

4 382 748 876

0

0

0

0

106 203 205 338

106 203 205 338

2007 GNI uniform rate: GNI-based own resource / 1 % of EU 27 GNI base = 75 535 825 263 / 120 405 880 000 = 0,627343326281075

TABLE 7.2

Adjustment relating to the implementation of Decision 2007/436/EC, Euratom for the year 2008 pursuant to Article 11 thereof (Chapter 3 7)

| Member State | Total own resources for 2008 (2000/597/EC) | VAT adjustment | GNI adjustment | UK Correction adjustment | Gross reduction | Adjustment relating to 2008 | Total own resources for 2008 (2007/436/EC) |
| --- | --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) | (5) | (6) = (2) + (3) + (4) + (5) | (7) = (1) + (6) |
| Belgium | 4 488 839 886 | –18 080 290 | 90 147 833 | 17 770 661 | 22 729 356 | 112 567 560 | 4 601 407 446 |
| Bulgaria | 343 568 585 | –2 014 002 | 8 569 315 | 1 689 252 | 2 160 618 | 10 405 183 | 353 973 768 |
| Czech Republic | 1 290 819 017 | –8 135 219 | 34 614 292 | 6 823 445 | 8 727 449 | 42 029 967 | 1 332 848 984 |
| Denmark | 2 272 696 879 | –12 367 213 | 62 529 414 | 12 326 297 | 15 765 807 | 78 254 305 | 2 350 951 184 |
| Germany | 21 572 352 511 | –1 734 939 111 | 652 832 921 | 22 879 677 | 164 601 538 | – 894 624 975 | 20 677 727 536 |
| Estonia | 166 343 851 | – 986 010 | 4 195 342 | 827 020 | 1 057 789 | 5 094 141 | 171 437 992 |
| Ireland | 1 552 005 577 | –9 882 730 | 42 049 725 | 8 289 177 | 10 602 176 | 51 058 348 | 1 603 063 925 |
| Greece | 2 207 815 971 | –14 517 143 | 61 768 546 | 12 176 309 | 15 573 966 | 75 001 678 | 2 282 817 649 |
| Spain | 10 039 010 221 | –65 034 926 | 276 715 110 | 54 548 292 | 69 769 357 | 335 997 833 | 10 375 008 054 |
| France | 17 582 562 799 | – 116 277 087 | 509 355 672 | 100 408 258 | 128 426 011 | 621 912 854 | 18 204 475 653 |
| Italy | 14 187 384 761 | –78 922 659 | 406 573 752 | 80 147 064 | 102 511 168 | 510 309 325 | 14 697 694 086 |
| Cyprus | 176 314 844 | – 992 557 | 4 223 200 | 832 511 | 1 064 813 | 5 127 967 | 181 442 811 |
| Latvia | 215 208 514 | –1 382 462 | 5 882 195 | 1 159 546 | 1 483 103 | 7 142 382 | 222 350 896 |
| Lithuania | 304 401 017 | –1 885 729 | 8 060 421 | 1 588 935 | 2 032 308 | 9 795 935 | 314 196 952 |
| Luxembourg | 265 454 052 | –1 807 876 | 7 692 276 | 1 516 363 | 1 939 486 | 9 340 249 | 274 794 301 |
| Hungary | 912 105 763 | –5 461 854 | 25 370 730 | 5 001 281 | 6 396 830 | 31 306 987 | 943 412 750 |
| Malta | 55 668 537 | – 335 097 | 1 425 793 | 281 064 | 359 491 | 1 731 251 | 57 399 788 |
| Netherlands | 6 209 281 363 | – 608 921 442 | 151 264 862 | 5 301 343 | – 622 359 979 | –1 074 715 216 | 5 134 566 147 |
| Austria | 2 278 917 858 | – 108 496 862 | 73 155 810 | 2 563 874 | 18 445 085 | –14 332 093 | 2 264 585 765 |
| Poland | 3 224 353 288 | –20 569 918 | 87 522 314 | 17 253 097 | 22 067 373 | 106 272 866 | 3 330 626 154 |
| Portugal | 1 465 664 361 | –9 782 158 | 41 621 803 | 8 204 822 | 10 494 282 | 50 538 749 | 1 516 203 110 |
| Romania | 1 216 461 901 | –6 652 435 | 32 958 395 | 6 497 022 | 8 309 940 | 41 112 922 | 1 257 574 823 |
| Slovenia | 377 677 702 | –2 153 908 | 9 164 595 | 1 806 598 | 2 310 708 | 11 127 993 | 388 805 695 |
| Slovakia | 559 923 861 | –2 943 160 | 15 100 737 | 2 976 778 | 3 807 413 | 18 941 768 | 578 865 629 |
| Finland | 1 671 149 086 | –9 761 237 | 49 371 904 | 9 732 584 | 12 448 348 | 61 791 599 | 1 732 940 685 |
| Sweden | 2 931 774 946 | – 306 341 256 | 89 404 305 | 3 133 331 | – 141 218 203 | – 355 021 823 | 2 576 753 123 |
| United Kingdom | 10 755 611 054 | – 120 483 608 | 517 556 687 | – 385 734 601 | 130 493 767 | 141 832 245 | 10 897 443 299 |
| Total | 108 323 368 205 | –3 269 127 949 | 3 269 127 949 | 0 | 0 | 0 | 108 323 368 205 |
| 2008 GNI uniform rate: GNI-based own resource / 1 % of EU 27 GNI base = 76 559 439 880 / 125 563 242 000 = 0,609728123139732 |

Member State

Total own resources for 2008 (2000/597/EC)

VAT adjustment

GNI adjustment

UK Correction adjustment

Gross reduction

Adjustment relating to 2008

Total own resources for 2008 (2007/436/EC)

(1)

(2)

(3)

(4)

(5)

(6) = (2) + (3) + (4) + (5)

(7) = (1) + (6)

Belgium

4 488 839 886

–18 080 290

90 147 833

17 770 661

22 729 356

112 567 560

4 601 407 446

Bulgaria

343 568 585

–2 014 002

8 569 315

1 689 252

2 160 618

10 405 183

353 973 768

Czech Republic

1 290 819 017

–8 135 219

34 614 292

6 823 445

8 727 449

42 029 967

1 332 848 984

Denmark

2 272 696 879

–12 367 213

62 529 414

12 326 297

15 765 807

78 254 305

2 350 951 184

Germany

21 572 352 511

–1 734 939 111

652 832 921

22 879 677

164 601 538

– 894 624 975

20 677 727 536

Estonia

166 343 851

– 986 010

4 195 342

827 020

1 057 789

5 094 141

171 437 992

Ireland

1 552 005 577

–9 882 730

42 049 725

8 289 177

10 602 176

51 058 348

1 603 063 925

Greece

2 207 815 971

–14 517 143

61 768 546

12 176 309

15 573 966

75 001 678

2 282 817 649

Spain

10 039 010 221

–65 034 926

276 715 110

54 548 292

69 769 357

335 997 833

10 375 008 054

France

17 582 562 799

– 116 277 087

509 355 672

100 408 258

128 426 011

621 912 854

18 204 475 653

Italy

14 187 384 761

–78 922 659

406 573 752

80 147 064

102 511 168

510 309 325

14 697 694 086

Cyprus

176 314 844

– 992 557

4 223 200

832 511

1 064 813

5 127 967

181 442 811

Latvia

215 208 514

–1 382 462

5 882 195

1 159 546

1 483 103

7 142 382

222 350 896

Lithuania

304 401 017

–1 885 729

8 060 421

1 588 935

2 032 308

9 795 935

314 196 952

Luxembourg

265 454 052

–1 807 876

7 692 276

1 516 363

1 939 486

9 340 249

274 794 301

Hungary

912 105 763

–5 461 854

25 370 730

5 001 281

6 396 830

31 306 987

943 412 750

Malta

55 668 537

– 335 097

1 425 793

281 064

359 491

1 731 251

57 399 788

Netherlands

6 209 281 363

– 608 921 442

151 264 862

5 301 343

– 622 359 979

–1 074 715 216

5 134 566 147

Austria

2 278 917 858

– 108 496 862

73 155 810

2 563 874

18 445 085

–14 332 093

2 264 585 765

Poland

3 224 353 288

–20 569 918

87 522 314

17 253 097

22 067 373

106 272 866

3 330 626 154

Portugal

1 465 664 361

–9 782 158

41 621 803

8 204 822

10 494 282

50 538 749

1 516 203 110

Romania

1 216 461 901

–6 652 435

32 958 395

6 497 022

8 309 940

41 112 922

1 257 574 823

Slovenia

377 677 702

–2 153 908

9 164 595

1 806 598

2 310 708

11 127 993

388 805 695

Slovakia

559 923 861

–2 943 160

15 100 737

2 976 778

3 807 413

18 941 768

578 865 629

Finland

1 671 149 086

–9 761 237

49 371 904

9 732 584

12 448 348

61 791 599

1 732 940 685

Sweden

2 931 774 946

– 306 341 256

89 404 305

3 133 331

– 141 218 203

– 355 021 823

2 576 753 123

United Kingdom

10 755 611 054

– 120 483 608

517 556 687

– 385 734 601

130 493 767

141 832 245

10 897 443 299

Total

108 323 368 205

–3 269 127 949

3 269 127 949

0

0

0

108 323 368 205

2008 GNI uniform rate: GNI-based own resource / 1 % of EU 27 GNI base = 76 559 439 880 / 125 563 242 000 = 0,609728123139732

TABLE 8

Summary of financing (15) of the general budget by type of own resource and by Member State

15

| Member State | Traditional own resources (TOR) | VAT and GNI-based own resources, including adjustments | Total own resources (16) |
| --- | --- | --- | --- |
| Net sugar sector levies (75 %) | Net customs duties (75 %) | Total net traditional own resources (75 %) | p.m. Collection costs (25 % of gross TOR) | VAT-based own resource | GNI-based own resource | Reduction in favour of Netherlands and Sweden | United Kingdom correction | Adjustments relating to 2007 and 2008 | Total ‘national contributions’ | Share in total ‘national contributions’ (%) |
| | (1) | (2) | (3) = (1) + (2) | (4) | (5) | (6) | (7) | (8) | (9) | (10) = (5) + (6) + (7) + (8) + (9) | (11) | (12) = (3) + (10) |
| Belgium | 6 900 000 | 1 983 300 000 | 1 990 200 000 | 663 400 000 | 461 090 400 | 2 170 621 165 | 22 973 604 | 289 752 905 | 204 589 861 | 3 149 027 935 | 3,36 | 5 139 227 935 |
| Bulgaria | 400 000 | 85 100 000 | 85 500 000 | 28 500 000 | 54 919 650 | 221 375 890 | 2 343 017 | 29 551 130 | 17 366 133 | 325 555 820 | 0,35 | 411 055 820 |
| Czech Republic | 3 400 000 | 243 600 000 | 247 000 000 | 82 333 333 | 224 732 850 | 905 876 762 | 9 587 695 | 120 924 106 | 71 314 837 | 1 332 436 250 | 1,42 | 1 579 436 250 |
| Denmark | 3 500 000 | 364 800 000 | 368 300 000 | 122 766 667 | 314 804 100 | 1 503 018 653 | 15 907 776 | 200 635 665 | 143 571 167 | 2 177 937 361 | 2,32 | 2 546 237 361 |
| Germany | 28 700 000 | 3 554 700 000 | 3 583 400 000 | 1 194 466 662 | 1 654 150 350 | 15 588 848 793 | 164 990 577 | 371 434 773 | –1 736 354 527 | 16 043 069 966 | 17,10 | 19 626 469 966 |
| Estonia | 8 600 000 | 28 300 000 | 36 900 000 | 12 300 000 | 26 872 050 | 108 318 680 | 1 146 432 | 14 459 295 | 8 734 505 | 159 530 962 | 0,17 | 196 430 962 |
| Ireland | 0 | 259 400 000 | 259 400 000 | 86 466 667 | 255 391 650 | 1 029 459 472 | 10 895 680 | 137 420 973 | 91 629 026 | 1 524 796 801 | 1,63 | 1 784 196 801 |
| Greece | 1 400 000 | 268 000 000 | 269 400 000 | 89 800 000 | 381 149 400 | 1 536 377 011 | 16 260 837 | 205 088 621 | 126 166 977 | 2 265 042 846 | 2,41 | 2 534 442 846 |
| Spain | 6 500 000 | 1 439 700 000 | 1 446 200 000 | 482 066 667 | 1 660 694 400 | 6 694 101 313 | 70 849 596 | 893 585 363 | 592 534 409 | 9 911 765 081 | 10,57 | 11 357 965 081 |
| France | 32 700 000 | 1 424 400 000 | 1 457 100 000 | 485 700 000 | 2 943 348 000 | 12 241 928 133 | 129 567 155 | 1 634 156 294 | 1 096 152 291 | 18 045 151 873 | 19,24 | 19 502 251 873 |
| Italy | 4 700 000 | 1 909 800 000 | 1 914 500 000 | 638 166 667 | 1 999 615 200 | 9 734 200 168 | 103 025 652 | 1 299 403 517 | 949 414 872 | 14 085 659 409 | 15,02 | 16 000 159 409 |
| Cyprus | 3 800 000 | 45 800 000 | 49 600 000 | 16 533 334 | 25 972 500 | 104 692 679 | 1 108 055 | 13 975 266 | 8 882 419 | 154 630 919 | 0,16 | 204 230 919 |
| Latvia | 800 000 | 33 400 000 | 34 200 000 | 11 400 000 | 37 815 450 | 152 430 485 | 1 613 307 | 20 347 713 | 11 893 607 | 224 100 562 | 0,24 | 258 300 562 |
| Lithuania | 900 000 | 52 900 000 | 53 800 000 | 17 933 333 | 51 170 400 | 206 746 124 | 2 188 177 | 27 598 224 | 16 715 516 | 304 418 441 | 0,32 | 358 218 441 |
| Luxembourg | 0 | 22 700 000 | 22 700 000 | 7 566 667 | 46 917 300 | 189 119 178 | 2 001 616 | 25 245 230 | 16 872 718 | 280 156 042 | 0,30 | 302 856 042 |
| Hungary | 2 900 000 | 135 800 000 | 138 700 000 | 46 233 334 | 141 257 700 | 634 426 754 | 6 714 700 | 84 688 659 | 57 520 700 | 924 608 513 | 0,99 | 1 063 308 513 |
| Malta | 200 000 | 9 900 000 | 10 100 000 | 3 366 667 | 8 674 350 | 34 965 481 | 370 071 | 4 667 489 | 3 006 056 | 51 683 447 | 0,06 | 61 783 447 |
| Netherlands | 7 300 000 | 2 108 700 000 | 2 116 000 000 | 705 333 333 | 299 178 200 | 3 683 245 061 | – 626 854 574 | 87 760 508 | –2 108 712 670 | 1 334 616 525 | 1,42 | 3 450 616 525 |
| Austria | 3 200 000 | 242 300 000 | 245 500 000 | 81 833 334 | 289 967 400 | 1 762 843 934 | 18 657 737 | 42 003 200 | –30 989 269 | 2 082 483 002 | 2,22 | 2 327 983 002 |
| Poland | 14 000 000 | 462 000 000 | 476 000 000 | 158 666 667 | 567 810 150 | 2 288 788 756 | 24 224 276 | 305 526 916 | 177 873 305 | 3 364 223 403 | 3,59 | 3 840 223 403 |
| Portugal | 200 000 | 160 300 000 | 160 500 000 | 53 500 000 | 249 336 600 | 1 005 052 140 | 10 637 356 | 134 162 876 | 89 132 398 | 1 488 321 370 | 1,59 | 1 648 821 370 |
| Romania | 1 100 000 | 244 400 000 | 245 500 000 | 81 833 334 | 180 968 400 | 870 862 911 | 9 217 113 | 116 250 160 | 72 969 422 | 1 250 268 006 | 1,33 | 1 495 768 006 |
| Slovenia | 0 | 106 600 000 | 106 600 000 | 35 533 333 | 56 857 800 | 229 188 389 | 2 425 703 | 30 594 008 | 19 006 610 | 338 072 510 | 0,36 | 444 672 510 |
| Slovakia | 2 300 000 | 115 900 000 | 118 200 000 | 39 400 000 | 81 630 300 | 398 510 583 | 4 217 790 | 53 196 569 | 32 789 749 | 570 344 991 | 0,61 | 688 544 991 |
| Finland | 800 000 | 166 700 000 | 167 500 000 | 55 833 334 | 250 827 600 | 1 200 980 121 | 12 711 035 | 160 317 003 | 110 353 342 | 1 735 189 101 | 1,85 | 1 902 689 101 |
| Sweden | 2 800 000 | 493 300 000 | 496 100 000 | 165 366 667 | 151 782 000 | 2 179 265 642 | – 142 018 610 | 51 925 261 | – 707 893 691 | 1 533 060 602 | 1,63 | 2 029 160 602 |
| United Kingdom | 9 700 000 | 3 097 500 000 | 3 107 200 000 | 1 035 733 333 | 2 885 192 700 | 11 832 916 841 | 125 238 227 | –6 354 671 724 | 665 460 237 | 9 154 136 281 | 9,76 | 12 261 336 281 |
| Total | 146 800 000 | 19 059 300 000 | 19 206 100 000 | 6 402 033 333 | 15 302 126 900 | 78 508 161 119 | 0 | 0 | 0 | 93 810 288 019 | 100,00 | 113 016 388 019 |

Member State

Traditional own resources (TOR)

VAT and GNI-based own resources, including adjustments

Total own resources (16)

16

Net sugar sector levies (75 %)

Net customs duties (75 %)

Total net traditional own resources (75 %)

p.m. Collection costs (25 % of gross TOR)

VAT-based own resource

GNI-based own resource

Reduction in favour of Netherlands and Sweden

United Kingdom correction

Adjustments relating to 2007 and 2008

Total ‘national contributions’

Share in total ‘national contributions’ (%)

(1)

(2)

(3) = (1) + (2)

(4)

(5)

(6)

(7)

(8)

(9)

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

(11)

(12) = (3) + (10)

Belgium

6 900 000

1 983 300 000

1 990 200 000

663 400 000

461 090 400

2 170 621 165

22 973 604

289 752 905

204 589 861

3 149 027 935

3,36

5 139 227 935

Bulgaria

400 000

85 100 000

85 500 000

28 500 000

54 919 650

221 375 890

2 343 017

29 551 130

17 366 133

325 555 820

0,35

411 055 820

Czech Republic

3 400 000

243 600 000

247 000 000

82 333 333

224 732 850

905 876 762

9 587 695

120 924 106

71 314 837

1 332 436 250

1,42

1 579 436 250

Denmark

3 500 000

364 800 000

368 300 000

122 766 667

314 804 100

1 503 018 653

15 907 776

200 635 665

143 571 167

2 177 937 361

2,32

2 546 237 361

Germany

28 700 000

3 554 700 000

3 583 400 000

1 194 466 662

1 654 150 350

15 588 848 793

164 990 577

371 434 773

–1 736 354 527

16 043 069 966

17,10

19 626 469 966

Estonia

8 600 000

28 300 000

36 900 000

12 300 000

26 872 050

108 318 680

1 146 432

14 459 295

8 734 505

159 530 962

0,17

196 430 962

Ireland

0

259 400 000

259 400 000

86 466 667

255 391 650

1 029 459 472

10 895 680

137 420 973

91 629 026

1 524 796 801

1,63

1 784 196 801

Greece

1 400 000

268 000 000

269 400 000

89 800 000

381 149 400

1 536 377 011

16 260 837

205 088 621

126 166 977

2 265 042 846

2,41

2 534 442 846

Spain

6 500 000

1 439 700 000

1 446 200 000

482 066 667

1 660 694 400

6 694 101 313

70 849 596

893 585 363

592 534 409

9 911 765 081

10,57

11 357 965 081

France

32 700 000

1 424 400 000

1 457 100 000

485 700 000

2 943 348 000

12 241 928 133

129 567 155

1 634 156 294

1 096 152 291

18 045 151 873

19,24

19 502 251 873

Italy

4 700 000

1 909 800 000

1 914 500 000

638 166 667

1 999 615 200

9 734 200 168

103 025 652

1 299 403 517

949 414 872

14 085 659 409

15,02

16 000 159 409

Cyprus

3 800 000

45 800 000

49 600 000

16 533 334

25 972 500

104 692 679

1 108 055

13 975 266

8 882 419

154 630 919

0,16

204 230 919

Latvia

800 000

33 400 000

34 200 000

11 400 000

37 815 450

152 430 485

1 613 307

20 347 713

11 893 607

224 100 562

0,24

258 300 562

Lithuania

900 000

52 900 000

53 800 000

17 933 333

51 170 400

206 746 124

2 188 177

27 598 224

16 715 516

304 418 441

0,32

358 218 441

Luxembourg

0

22 700 000

22 700 000

7 566 667

46 917 300

189 119 178

2 001 616

25 245 230

16 872 718

280 156 042

0,30

302 856 042

Hungary

2 900 000

135 800 000

138 700 000

46 233 334

141 257 700

634 426 754

6 714 700

84 688 659

57 520 700

924 608 513

0,99

1 063 308 513

Malta

200 000

9 900 000

10 100 000

3 366 667

8 674 350

34 965 481

370 071

4 667 489

3 006 056

51 683 447

0,06

61 783 447

Netherlands

7 300 000

2 108 700 000

2 116 000 000

705 333 333

299 178 200

3 683 245 061

– 626 854 574

87 760 508

–2 108 712 670

1 334 616 525

1,42

3 450 616 525

Austria

3 200 000

242 300 000

245 500 000

81 833 334

289 967 400

1 762 843 934

18 657 737

42 003 200

–30 989 269

2 082 483 002

2,22

2 327 983 002

Poland

14 000 000

462 000 000

476 000 000

158 666 667

567 810 150

2 288 788 756

24 224 276

305 526 916

177 873 305

3 364 223 403

3,59

3 840 223 403

Portugal

200 000

160 300 000

160 500 000

53 500 000

249 336 600

1 005 052 140

10 637 356

134 162 876

89 132 398

1 488 321 370

1,59

1 648 821 370

Romania

1 100 000

244 400 000

245 500 000

81 833 334

180 968 400

870 862 911

9 217 113

116 250 160

72 969 422

1 250 268 006

1,33

1 495 768 006

Slovenia

0

106 600 000

106 600 000

35 533 333

56 857 800

229 188 389

2 425 703

30 594 008

19 006 610

338 072 510

0,36

444 672 510

Slovakia

2 300 000

115 900 000

118 200 000

39 400 000

81 630 300

398 510 583

4 217 790

53 196 569

32 789 749

570 344 991

0,61

688 544 991

Finland

800 000

166 700 000

167 500 000

55 833 334

250 827 600

1 200 980 121

12 711 035

160 317 003

110 353 342

1 735 189 101

1,85

1 902 689 101

Sweden

2 800 000

493 300 000

496 100 000

165 366 667

151 782 000

2 179 265 642

– 142 018 610

51 925 261

– 707 893 691

1 533 060 602

1,63

2 029 160 602

United Kingdom

9 700 000

3 097 500 000

3 107 200 000

1 035 733 333

2 885 192 700

11 832 916 841

125 238 227

–6 354 671 724

665 460 237

9 154 136 281

9,76

12 261 336 281

Total

Total

146 800 000

146 800 000

19 059 300 000

19 059 300 000

19 206 100 000

19 206 100 000

6 402 033 333

6 402 033 333

15 302 126 900

15 302 126 900

78 508 161 119

78 508 161 119

0

0

0

0

0

0

93 810 288 019

93 810 288 019

100,00

100,00

113 016 388 019

113 016 388 019

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

| Title
  Chapter | Heading | Budget 2009 | Amending budget No 5 | New amount |
| --- | --- | --- | --- | --- |
| 1 | OWN RESOURCES | 114 812 539 840 | –1 796 151 821 | 113 016 388 019 |
| 3 | SURPLUSES, BALANCES AND ADJUSTMENTS | p.m. | 1 796 151 821 | 1 796 151 821 |
| 4 | REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER COMMUNITY BODIES | 1 119 618 489 | | 1 119 618 489 |
| 5 | REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS | 76 894 000 | | 76 894 000 |
| 6 | CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES | 10 000 000 | | 10 000 000 |
| 7 | INTEREST ON LATE PAYMENTS AND FINES | 123 000 000 | | 123 000 000 |
| 8 | BORROWING AND LENDING OPERATIONS | p.m. | | p.m. |
| 9 | MISCELLANEOUS REVENUE | 30 210 000 | | 30 210 000 |
| | Total | 116 172 262 329 | 0 | 116 172 262 329 |

Title

Chapter

Heading

Budget 2009

Amending budget No 5

New amount

1

OWN RESOURCES

114 812 539 840

–1 796 151 821

113 016 388 019

3

SURPLUSES, BALANCES AND ADJUSTMENTS

p.m.

1 796 151 821

1 796 151 821

4

REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER COMMUNITY BODIES

1 119 618 489

1 119 618 489

5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

76 894 000

76 894 000

6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES

10 000 000

10 000 000

7

INTEREST ON LATE PAYMENTS AND FINES

123 000 000

123 000 000

8

BORROWING AND LENDING OPERATIONS

p.m.

p.m.

9

MISCELLANEOUS REVENUE

30 210 000

30 210 000

Total

Total

116 172 262 329

116 172 262 329

0

0

116 172 262 329

116 172 262 329

TITLE 1

OWN RESOURCES

| Title
  Chapter | Heading | Budget 2009 | Amending budget No 5 | New amount |
| --- | --- | --- | --- | --- |
| 1 0 | AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) | — | | — |
| 1 1 | LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM) | 146 800 000 | | 146 800 000 |
| 1 2 | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM | 19 059 300 000 | | 19 059 300 000 |
| 1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM | 15 302 126 900 | | 15 302 126 900 |
| 1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM | 80 304 312 940 | –1 796 151 821 | 78 508 161 119 |
| 1 5 | CORRECTION OF BUDGETARY IMBALANCES | 0 | | 0 |
| 1 6 | GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN | | | 0 |
| | Title 1 — Total | 114 812 539 840 | –1 796 151 821 | 113 016 388 019 |

Title

Chapter

Heading

Budget 2009

Amending budget No 5

New amount

1 0

AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM)

—

—

1 1

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM)

146 800 000

146 800 000

1 2

CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM

19 059 300 000

19 059 300 000

1 3

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM

15 302 126 900

15 302 126 900

1 4

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM

80 304 312 940

–1 796 151 821

78 508 161 119

1 5

CORRECTION OF BUDGETARY IMBALANCES

0

0

1 6

GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

0

Title 1 — Total

Title 1 — Total

114 812 539 840

114 812 539 840

–1 796 151 821

–1 796 151 821

113 016 388 019

113 016 388 019

CHAPTER 1 4 —OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM

| Title
  Chapter
  Article
  Item | Heading | Budget 2009 | Amending budget No 5 | New amount |
| --- | --- | --- | --- | --- |
| 1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM |
| 1 4 0 | Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom | 80 304 312 940 | –1 796 151 821 | 78 508 161 119 |
| | Article 1 4 0 — Subtotal | 80 304 312 940 | –1 796 151 821 | 78 508 161 119 |
| | Chapter 1 4 — Total | 80 304 312 940 | –1 796 151 821 | 78 508 161 119 |

Title

Chapter

Article

Item

Heading

Budget 2009

Amending budget No 5

New amount

1 4

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM

1 4 0

1 4 0

Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

80 304 312 940

–1 796 151 821

78 508 161 119

Article 1 4 0 — Subtotal

Article 1 4 0 — Subtotal

80 304 312 940

–1 796 151 821

78 508 161 119

Chapter 1 4 — Total

Chapter 1 4 — Total

80 304 312 940

80 304 312 940

–1 796 151 821

–1 796 151 821

78 508 161 119

78 508 161 119

1 4 0Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

| Budget 2009 | Amending budget No 5 | New amount |
| --- | --- | --- |
| 80 304 312 940 | –1 796 151 821 | 78 508 161 119 |

Budget 2009

Amending budget No 5

New amount

80 304 312 940

–1 796 151 821

78 508 161 119

Remarks

Remarks

The rate to be applied to the Member States' gross national income for this financial year is 0,6046 %.

Legal basis

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(c) thereof.

| Member State | Budget 2009 | Amending budget No 5 | New amount |
| --- | --- | --- | --- |
| Belgium | 2 220 281 800 | –49 660 635 | 2 170 621 165 |
| Bulgaria | 226 440 647 | –5 064 757 | 221 375 890 |
| Czech Republic | 926 601 897 | –20 725 135 | 905 876 762 |
| Denmark | 1 537 405 520 | –34 386 867 | 1 503 018 653 |
| Germany | 15 945 498 835 | – 356 650 042 | 15 588 848 793 |
| Estonia | 110 796 853 | –2 478 173 | 108 318 680 |
| Ireland | 1 053 011 998 | –23 552 526 | 1 029 459 472 |
| Greece | 1 571 527 069 | –35 150 058 | 1 536 377 011 |
| Spain | 6 847 252 553 | – 153 151 240 | 6 694 101 313 |
| France | 12 522 005 531 | – 280 077 398 | 12 241 928 133 |
| Italy | 9 956 904 421 | – 222 704 253 | 9 734 200 168 |
| Cyprus | 107 087 895 | –2 395 216 | 104 692 679 |
| Latvia | 155 917 872 | –3 487 387 | 152 430 485 |
| Lithuania | 211 476 172 | –4 730 048 | 206 746 124 |
| Luxembourg | 193 445 948 | –4 326 770 | 189 119 178 |
| Hungary | 648 941 509 | –14 514 755 | 634 426 754 |
| Malta | 35 765 440 | – 799 959 | 34 965 481 |
| Netherlands | 3 767 512 317 | –84 267 256 | 3 683 245 061 |
| Austria | 1 803 175 224 | –40 331 290 | 1 762 843 934 |
| Poland | 2 341 152 893 | –52 364 137 | 2 288 788 756 |
| Portugal | 1 028 046 262 | –22 994 122 | 1 005 052 140 |
| Romania | 890 786 980 | –19 924 069 | 870 862 911 |
| Slovenia | 234 431 884 | –5 243 495 | 229 188 389 |
| Slovakia | 407 627 922 | –9 117 339 | 398 510 583 |
| Finland | 1 228 456 789 | –27 476 668 | 1 200 980 121 |
| Sweden | 2 229 124 050 | –49 858 408 | 2 179 265 642 |
| United Kingdom | 12 103 636 659 | – 270 719 818 | 11 832 916 841 |
| Article 1 4 0 — Total | 80 304 312 940 | –1 796 151 821 | 78 508 161 119 |

Member State

Budget 2009

Amending budget No 5

New amount

Belgium

2 220 281 800

–49 660 635

2 170 621 165

Bulgaria

226 440 647

–5 064 757

221 375 890

Czech Republic

926 601 897

–20 725 135

905 876 762

Denmark

1 537 405 520

–34 386 867

1 503 018 653

Germany

15 945 498 835

– 356 650 042

15 588 848 793

Estonia

110 796 853

–2 478 173

108 318 680

Ireland

1 053 011 998

–23 552 526

1 029 459 472

Greece

1 571 527 069

–35 150 058

1 536 377 011

Spain

6 847 252 553

– 153 151 240

6 694 101 313

France

12 522 005 531

– 280 077 398

12 241 928 133

Italy

9 956 904 421

– 222 704 253

9 734 200 168

Cyprus

107 087 895

–2 395 216

104 692 679

Latvia

155 917 872

–3 487 387

152 430 485

Lithuania

211 476 172

–4 730 048

206 746 124

Luxembourg

193 445 948

–4 326 770

189 119 178

Hungary

648 941 509

–14 514 755

634 426 754

Malta

35 765 440

– 799 959

34 965 481

Netherlands

3 767 512 317

–84 267 256

3 683 245 061

Austria

1 803 175 224

–40 331 290

1 762 843 934

Poland

2 341 152 893

–52 364 137

2 288 788 756

Portugal

1 028 046 262

–22 994 122

1 005 052 140

Romania

890 786 980

–19 924 069

870 862 911

Slovenia

234 431 884

–5 243 495

229 188 389

Slovakia

407 627 922

–9 117 339

398 510 583

Finland

1 228 456 789

–27 476 668

1 200 980 121

Sweden

2 229 124 050

–49 858 408

2 179 265 642

United Kingdom

12 103 636 659

– 270 719 818

11 832 916 841

Article 1 4 0 — Total

Article 1 4 0 — Total

80 304 312 940

–1 796 151 821

78 508 161 119

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

| Title
  Chapter | Heading | Budget 2009 | Amending budget No 5 | New amount |
| --- | --- | --- | --- | --- |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | p.m. | 1 796 151 821 | 1 796 151 821 |
| 3 1 | BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | | p.m. |
| 3 2 | BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6) TO (8) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | | p.m. |
| 3 4 | ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE | p.m. | | p.m. |
| 3 5 | RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | | p.m. |
| 3 6 | RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | | p.m. |
| 3 7 | ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE DECISION 2007/436/EC, EURATOM | | | 0 |
| | Title 3 — Total | p.m. | 1 796 151 821 | 1 796 151 821 |

Title

Chapter

Heading

Budget 2009

Amending budget No 5

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

p.m.

1 796 151 821

1 796 151 821

3 1

BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000

p.m.

p.m.

3 2

BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6) TO (8) OF REGULATION (EC, EURATOM) No 1150/2000

p.m.

p.m.

3 4

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

p.m.

p.m.

3 5

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

p.m.

p.m.

3 6

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

p.m.

p.m.

3 7

ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE DECISION 2007/436/EC, EURATOM

0

Title 3 — Total

Title 3 — Total

p.m.

p.m.

1 796 151 821

1 796 151 821

1 796 151 821

1 796 151 821

CHAPTER 3 0 —SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

| Title
  Chapter
  Article
  Item | Heading | Budget 2009 | Amending budget No 5 | New amount |
| --- | --- | --- | --- | --- |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 1 796 151 821 | 1 796 151 821 |
| | Article 3 0 0 — Subtotal | p.m. | 1 796 151 821 | 1 796 151 821 |
| 3 0 1 | Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters | — | | — |
| | Article 3 0 1 — Subtotal | — | | — |
| 3 0 2 | Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions | p.m. | | p.m. |
| | Article 3 0 2 — Subtotal | p.m. | | p.m. |
| | Chapter 3 0 — Total | p.m. | 1 796 151 821 | 1 796 151 821 |

Title

Chapter

Article

Item

Heading

Budget 2009

Amending budget No 5

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0

3 0 0

Surplus available from the preceding financial year

Surplus available from the preceding financial year

p.m.

1 796 151 821

1 796 151 821

Article 3 0 0 — Subtotal

Article 3 0 0 — Subtotal

p.m.

1 796 151 821

1 796 151 821

3 0 1

3 0 1

Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters

Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters

—

—

Article 3 0 1 — Subtotal

Article 3 0 1 — Subtotal

—

—

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.

p.m.

Article 3 0 2 — Subtotal

Article 3 0 2 — Subtotal

p.m.

p.m.

Chapter 3 0 — Total

Chapter 3 0 — Total

p.m.

p.m.

1 796 151 821

1 796 151 821

1 796 151 821

1 796 151 821

3 0 0Surplus available from the preceding financial year

| Budget 2009 | Amending budget No 5 | New amount |
| --- | --- | --- |
| p.m. | 1 796 151 821 | 1 796 151 821 |

Budget 2009

Amending budget No 5

New amount

p.m.

1 796 151 821

1 796 151 821

Remarks

Remarks

Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.

The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 34 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget.

A deficit is entered in Article 27 02 01 of the statement of expenditure of Section III ‘Commission’.

Legal basis

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1).

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 15 thereof.

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 7 thereof.

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(1)  The figures in this column correspond to those in the 2009 budget plus AB No 1/2009 to No 5/2009.

1

(2)  The figures in this column correspond to those in the 2008 budget (OJ L 71, 14.3.2008, p. 1) plus Amending Budgets No 1/2008 to No 10/2008.

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)  The figures in this column correspond to those in the 2009 budget plus AB No 1/2009 to No 5/2009.

4

(5)  The figures in this column correspond to those in the 2008 budget (OJ L 71, 14.3.2008, p. 1) plus Amending Budgets No 1/2008 to No 10/2008.

5

(6)  The own resources for the 2009 budget are determined on the basis of the budget forecasts adopted at the 142nd meeting of the Advisory Committee on Own Resources on 7 May 2008.

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 base to be used does not exceed 50 % of GNI.

8

(9)  For the period 2007-2013 only, the rate of call of the VAT resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

9

(10)  Calculation of rate: (78 508 161 119) / (129 843 731 000) = 0,604635745710357 %.

10

(11)  Rounded percentages.

11

(12)  The amount of enlargement-related expenditure is the sum of the following 2 elements: (1) pre-accession expenditure (PAE), which corresponds to the sum, as adjusted by applying the EU-27 GDP deflator for 2007, of payments made under 2003 appropriations to the 10 new Member States which joined the EU on 1.5.2004 (as adjusted by applying the EU-25 GDP deflator for 2004, 2005 and 2006) as well as of payments made under 2006 appropriations to Bulgaria and Romania, and (2) 20 % of total allocated expenditure in Member States that have acceded to the EU after 30 April 2004, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section. This amount is deducted from total allocated expenditure.

12

(13)  The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT, the introduction of the GNP/GNI-based own resource, the removal of the frozen rate and subsequent fixation of the VAT uniform rate of call at 0,3 %, as well as the reduced VAT uniform rate of call granted, for the period 2007-2013 only, to Germany, the Netherlands, Austria and Sweden (respectively 0,15 %, 0,10 %, 0,225 % and 0,10 %).

13

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

14

(15)  p.m. (own resources + other revenue = total revenue = total expenditure); (113 016 388 019 + 3 155 874 310 = 116 172 262 329 = 116 172 262 329).

15

(16)  Total own resources as percentage of GNI: (113 016 388 019) / (12 984 373 100 000) = 0,87 %; own resources ceiling as percentage of GNI: 1,24 %.

16

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