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            FINAL ADOPTION         

of amending budget No 7 of the European Union for the financial year 2005

(2006/4/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular Article 272(6) thereof,

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

Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (1), and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2005 finally adopted on 16 December 2004 (2),

Having regard to the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure (3),

Having regard to Preliminary draft amending budget No 7 of the European Union for the financial year 2005, which the Commission presented on 5 September 2005,

Having regard to Draft amending budget No 6, which the Council established on 3 October 2005,

Having regard to its resolution of 25 October 2005 on Draft amending budget No 6 of the European Union for the financial year 2005, Section IV — Court of Justice — Establishment of the Civil Service Tribunal,

Having regard to its amendment of 25 October 2005 to Draft amending budget No 6,

Having regard to the Council's rejection of 21 November 2005 of the amendment adopted by Parliament to Draft amending budget No 6,

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 1 December 2005,

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 7 of the European Union for the financial year 2005 has been finally adopted.

Done at Brussels, 1 December 2005.

The President

J. BORRELL FONTELLES            

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

(2)OJ L 60, 8.3.2005, p. 1.

(3)OJ C 172, 18.6.1999, p. 1. Agreement as last amended by Decision 2005/708/EC of the European Parliament and of the Council (OJ L 269, 14.10.2005, p. 24).

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FINAL ADOPTION OF AMENDING BUDGET No 7 OF THE EUROPEAN UNION FOR THE 2006 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section IV: Court of Justice

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A. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2005 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

REVENUE

TABLE 1

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

Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

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)

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)

TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for 2001 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 5)

Note: The difference of € 130 672 532 between the definitive amount of the 2001 UK correction (€ 4 896 335 040, as calculated above) and the previously budgeted amount of the 2001 UK correction (€ 5 027 007 572, entered in the SAB 3/2002) is financed in chapter 3 5 of the PDAB 5/2005. This impact is the so-called ‘direct effect’ of the UK correction. A supplementary adjustment, to take into account the so-called ‘indirect effect’ of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 3 5 of the PDAB 5/2005. This ‘indirect effect’ corresponds to € 2 620 769 for the United Kingdom, so that the total amount entered in chapter 3 5 of the PDAB 5/2005 for the United Kingdom is € 133 293 301.

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to – EUR 5 185 683 679  (Chapter 1 5)

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

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

                              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

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 0,6842 %.

TITLE 4

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

                              CHAPTER 4 0 —MISCELLANEOUS TAXES AND DEDUCTIONS

                                 4 0 0Proceeds of the tax on the salaries, wages and allowances of members of the institutions, officials, other servants and persons in receipt of a pension, and members of the governing bodies of the European Investment Bank, the European Central Bank, the European Investment Fund, their staff and persons in receipt of a pension

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the conditions of employment of staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 24), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom, ECSC) No 840/95 (OJ L 85, 19.4.1995, p. 10).

Beginning in July 2000, the Board of Governors of the European Investment Bank decided to apply the Bank's specific indexing arrangement exclusively to salaries and to retain the indexing arrangement decided by the Council of the European Union, which applies to all the other institutions, for the income bands for the purposes of applying the Community tax.

                                 4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates-General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom, ECSC) No 840/95 (OJ L 85, 19.4.1995, p. 10).

                              CHAPTER 4 1 —CONTRIBUTIONS TO THE PENSION SCHEME

Remarks

New chapter

                                 4 1 0Staff contributions to the pension scheme

Remarks

Former Article 4 0 1

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the conditions of employment of staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 1), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

C. STAFF

Authorised establishment plan

The distribution per category and grade for these members of staff must be kept within the limits shown in the tables on the following pages.

Court of Justice

SECTION IV

COURT OF JUSTICE

REVENUE

TITLE 4

REVENUE FROM PERSONS WORKING WITH THE INSTITUTION

                           CHAPTER 4 0 —REVENUE FROM PERSONS WORKING WITH THE INSTITUTION

                              4 0 0Proceeds from taxation on the salaries, wages and allowances of members of the institution, officials, other servants and persons in receipt of a pension

Remarks

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and members of the Commission, of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

                              4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 66a thereof.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

                           CHAPTER 4 1 —CONTRIBUTION TO THE PENSION SCHEME

                              4 1 0Staff contributions to the pension scheme

Remarks

New article

Former Article 4 0 1

Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

EXPENDITURE

TITLE 1

EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION

                           CHAPTER 1 0 —MEMBERS OF THE INSTITUTION

                              1 0 0Salaries, allowances and payments related to salaries

                                 1 0 0 0Basic salaries

Remarks

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission and of the President, Judges, Advocates General and Registrar of the Court of Justice (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (ECSC, EEC, Euratom) No 4045/88 of 19 December 1988 laying down the emoluments of the President, Members and Registrar of the Court of First Instance of the European Communities (OJ L 356, 24.12.1988, p. 1).

This appropriation is intended to cover the basic salaries of the members of the institution.

                                 1 0 0 1Residence allowances

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 4 thereof.

This appropriation is intended to cover the residence allowances of the members of the institution.

                                 1 0 0 2Family allowances

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 3 thereof.

This appropriation is intended to cover family allowances, comprising:

of the members of the institution.

                                 1 0 0 3Representation allowances

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 4 thereof.

This appropriation is intended to cover the entertainment and service allowances of the members of the institution.

                              1 0 1Accident and sickness insurance and other social security charges

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Articles 11 and 14 thereof.

This appropriation is intended to cover:

                              1 0 3Pensions

                                 1 0 3 0Retirement pensions

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Articles 8, 9 and 18 thereof.

This appropriation is intended to cover the retirement pensions of former members of the institution together with the weighting applicable for their country of residence.

                              1 0 5Allowances and expenses on entering or leaving the service

                                 1 0 5 0Travel expenses (including family members)

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 5 thereof.

This appropriation is intended to cover the travel expenses of members of the institution (and their families) when they take up or leave their appointments.

                                 1 0 5 1Installation, resettlement and transfer allowances

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 5 thereof.

This appropriation is intended to cover installation and resettlement allowances payable to members of the institution on taking up or leaving their appointments.

                                 1 0 5 2Removal expenses

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 5 thereof.

This appropriation is intended to cover the removal expenses payable to members of the institution on taking up or leaving their appointments.

                              1 0 9Adjustments to emoluments

                                 1 0 9 1Provisional appropriations to cover adjustments to emoluments

Remarks

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).

This appropriation is intended to cover the effect of any adjustments in remuneration and pensions which may be made by the Council in the course of the financial year.

This appropriation is purely provisional and may only be used after its transfer to other headings in accordance with the Financial Regulation.

                           CHAPTER 1 1 —STAFF IN ACTIVE EMPLOYMENT

Remarks

A flat-rate reduction of 3 % has been applied to the appropriations in this chapter.

                              1 1 0Officials and temporary staff holding a post provided for in the establishment plan

                                 1 1 0 0Basic salaries

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 66 thereof.

This appropriation is intended to cover the basic salaries of permanent and temporary officials.

                                 1 1 0 1Family allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62, 67 and 68 thereof and Section I of Annex VII thereto.

This appropriation is intended to cover family allowances, comprising:

for permanent and temporary officials.

                                 1 1 0 2Expatriation and foreign residence allowances (including Article 97 of the ECSC Staff Regulations)

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 69 thereof and Article 4 of Annex VII thereto.

This appropriation is intended to cover expatriation and foreign-residence allowances for permanent and temporary officials.

                              1 1 3Insurance against sickness, accidents and occupational diseases, unemployment insurance and maintenance of pension rights

                                 1 1 3 0Insurance against sickness

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 72 thereof.

Rules on sickness insurance for officials of the European Communities, and in particular Article 23 thereof.

This appropriation is intended to cover the employer's contribution (3,4 % of basic salary); the employee's contribution is 1,7 % of the basic salary.

                                 1 1 3 1Insurance against accidents and occupational disease

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 73 thereof and Article 15 of Annex VIII thereto.

This appropriation is intended to cover:

                                 1 1 3 2Unemployment insurance for temporary staff

Remarks

Conditions of employment of other servants of the European Communities, and in particular Article 28a thereof.

This appropriation is intended to cover the risk of unemployment for temporary staff.

                              1 1 8Allowances and expenses on entering and leaving the service and on transfer

                                 1 1 8 1Travel expenses (including family members)

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 20 and 71 thereof and Article 7 of Annex VII thereto.

This appropriation is intended to cover travel expenses for staff (and their families) on entering or leaving the service of the institution.

                                 1 1 8 2Installation, resettlement and transfer allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 5 and 6 thereof and Annex VII thereto.

This appropriation is intended principally to cover installation and re-installation expenses for staff obliged to move after entering the service and resettle on leaving it.

                                 1 1 8 3Removal expenses

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 20 and 71 thereof and Article 9 of Annex VII thereto.

This appropriation is intended to cover removal expenses incurred by staff obliged to move after entering the service and by staff who resettle on leaving it.

                                 1 1 8 4Temporary daily subsistence allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 20 and 71 and Article 10 of Annex VII thereto.

This appropriation is intended to cover the daily subsistence allowances of staff who show that they have been obliged to move after entering the service.

                              1 1 9Adjustments to the remuneration of officials and other staff

                                 1 1 9 1Provisional appropriation

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 65 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).

This appropriation is intended to cover any adjustments in remuneration which may be made by the Council in the course of the financial year.

This appropriation is purely provisional and may only be used after its transfer to other headings in accordance with the Financial Regulation.

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(1)  Amending budgets No 1 to No 7/2005 included.

(2)  The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

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

(4)  Amending budgets No 1 to No 7/2005 included.

(5)  The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

(6)  The own resources for the 2005 budget are determined on the basis of the budget forecasts adopted at the 133st meeting of the Advisory Committee on Own Resources on 8 April 2005.

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

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

(9)  Calculation of rate: (72 752 531 565) / (105 686 966 000) = 0,688377520128641 %.

(10)  Rounded percentages.

(11)  The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 01.05.2004) under 2003 appropriations. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

(13)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 % to 25 % as of 01.01.2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(14)  Rounded percentages.

(15)  The amount of pre-accession expenditure (PAE) is nil for the 2001 UK correction.

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

(17)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 % to 25 % as of 1.1.2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(18)  Total own resources as percentage of GNI: (101 952 582 840) / (10 568 696 600 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,24 %.

(19)  Of which one A*15 ad personam.

(20)  Of which one A*14 ad personam.

(21)  Not including the contingency reserve, without allocation of appropriations, for officials seconded to Members of the Court of Justice or of the Court of First Instance (six A*12, six A*11, 12 A*10, eight B*6, two B*5, three C*6, 15 C*5, 15 C*4, six D*4, six D*3).

(22)  Posts occupied part-time may be made up by appointing staff to fill the number of posts thus left unoccupied in each category.

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