Official Journal of the European Union

FINAL ADOPTION

of amending budget No 5 of the European Union for the financial year 2008

(2008/833/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

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

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

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

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

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

Having regard to preliminary draft amending budget No 5/2008 of the European Union for the financial year 2008, which the Commission presented on 18 June 2008,

Having regard to draft amending budget No 5/2008, which the Council established on 22 July 2008,

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

Having regard to the resolution adopted by Parliament on 2 September 2008,

DECLARES:

Sole Article

The procedure under Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community is complete and amending budget No 5 of the European Union for the financial year 2008 has been finally adopted.

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

(2) OJ L 71, 14.3.2008, p. 1.

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

A. Introduction and financing of the general budget

FINAL ADOPTION OF AMENDING BUDGET No 5 OF THE EUROPEAN UNION FOR THE 2008 FINANCIAL YEAR

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

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

EXPENDITURE

Description Budget 2008 (1) Budget 2007 (2) Change (%) 1. Sustainable growth 50 320 304 626 43 590 118 012 +15,44 2. Preservation and management of natural resources 53 241 270 053 54 210 425 736 –1,79 3. Citizenship, freedom, security and justice 1 501 860 203 1 270 114 751 +18,25 4. The EU as a global partner 8 112 728 400 7 352 746 732 +10,34 5. Administration 7 280 085 455 6 977 764 032 +4,33 6. Compensation 206 636 292 444 646 152 –53,53 Total expenditure (3) 120 662 885 029 113 845 815 415 +5,99





REVENUE

Description Budget 2008 (4) Budget 2007 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 2 148 450 412 1 703 773 561 +26,10 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1 528 833 290 1 847 631 711 –17,25 Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1) p.m. p.m. Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) 125 750 000 260 940 125 –51,81 Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 3 830 264 680 Total revenue for Titles 3 to 9 3 803 033 702 7 642 610 077 –50,24 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) 18 536 300 000 16 532 900 000 +12,12 VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3) 18 096 756 274 18 517 228 951 –2,27 Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4) 80 226 795 053 71 153 076 387 12,75 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) 116 859 851 327 106 203 205 338 10,03 Total revenue (7) 120 662 885 029 113 845 815 415 +5,99





TABLE 1

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

Member State 1 % of non-capped VAT base 1 % of gross national income Capping rate (in %) 1 % of gross national income multiplied by capping rate 1 % of capped VAT base (8) Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) Belgium 1 477 380 000 3 462 469 000 50 1 731 234 500 1 477 380 000 Bulgaria 200 267 000 329 137 000 50 164 568 500 164 568 500 Bulgaria Czech Republic 819 430 000 1 329 493 000 50 664 746 500 664 746 500 Czech Republic Denmark 1 010 552 000 2 401 679 000 50 1 200 839 500 1 010 552 000 Germany 10 693 785 000 25 074 521 000 50 12 537 260 500 10 693 785 000 Estonia 96 097 000 161 138 000 50 80 569 000 80 569 000 Estonia Ireland 1 003 531 000 1 615 079 000 50 807 539 500 807 539 500 Ireland Greece 1 260 165 000 2 372 455 000 50 1 186 227 500 1 186 227 500 Greece Spain 6 603 836 000 10 628 292 000 50 5 314 146 000 5 314 146 000 Spain France 9 501 255 000 19 563 734 000 50 9 781 867 000 9 501 255 000 Italy 6 448 943 000 15 616 005 000 50 7 808 002 500 6 448 943 000 Cyprus 143 888 000 162 208 000 50 81 104 000 81 104 000 Cyprus Latvia 125 920 000 225 928 000 50 112 964 000 112 964 000 Latvia Lithuania 154 087 000 309 591 000 50 154 795 500 154 087 000 Luxembourg 198 307 000 295 451 000 50 147 725 500 147 725 500 Luxembourg Hungary 446 300 000 974 459 000 50 487 229 500 446 300 000 Malta 42 512 000 54 763 000 50 27 381 500 27 381 500 Malta Netherlands 2 869 049 000 5 809 900 000 50 2 904 950 000 2 869 049 000 Austria 1 243 687 000 2 809 826 000 50 1 404 913 000 1 243 687 000 Poland 1 845 603 000 3 361 626 000 50 1 680 813 000 1 680 813 000 Poland Portugal 984 658 000 1 598 643 000 50 799 321 500 799 321 500 Portugal Romania 543 585 000 1 265 892 000 50 632 946 000 543 585 000 Slovenia 193 720 000 352 001 000 50 176 000 500 176 000 500 Slovenia Slovakia 240 492 000 580 001 000 50 290 000 500 240 492 000 Finland 797 612 000 1 896 315 000 50 948 157 500 797 612 000 Sweden 1 443 385 000 3 433 911 000 50 1 716 955 500 1 443 385 000 United Kingdom 9 844 979 000 19 878 725 000 50 9 939 362 500 9 844 979 000 Total 60 233 025 000 125 563 242 000 62 781 621 000 57 958 198 000





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

Uniform rate (%) = maximum call rate – frozen rate A. The maximum call rate is set at 0,50 % for 2008. B. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom): (1) calculation of the theoretical share of the countries with a restricted financial burden: In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution. Formula for a country with a restricted financial burden, for example Germany: Germany's theoretical VAT contribution = (Germany's capped VAT base / (EU capped VAT base – UK capped VAT base)) × 1/4 × United Kingdom correction Example: Germany Germany's theoretical VAT contribution = 10 693 785 000 / (57 958 198 000 – 9 844 979 000) × 1/4 × 6 534 458 982 = 363 091 999 (2) calculation of the frozen rate: Frozen rate = (UK correction – theoretical VAT contributions (D + NL + A + S)) / (EU capped VAT base – capped VAT bases (UK + D + NL + A + S)) Frozen rate = (6 534 458 982 – (363 091 999 + 97 414 408 + 42 227 593 + 49 008 050)) / (57 958 198 000 – (9 844 979 000 + 10 693 785 000 + 2 869 049 000 + 1 243 687 000 + 1 443 385 000)) Frozen rate = 0,187761923331507 % Uniform rate 0,5 % – 0,187761923331507 % = 0,312238076668493 %





TABLE 2

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

Member State 1 % of capped VAT base Maximum VAT call rate (in %) Uniform rate of VAT own resources (in %) VAT own resources at uniform rate (1) (2) (3) (4) = (1) × (3) Belgium 1 477 380 000 0,50 0,312238077 461 294 290 Bulgaria 164 568 500 0,50 0,312238077 51 384 552 Czech Republic 664 746 500 0,50 0,312238077 207 559 169 Denmark 1 010 552 000 0,50 0,312238077 315 532 813 Germany 10 693 785 000 0,50 0,312238077 3 339 006 861 Estonia 80 569 000 0,50 0,312238077 25 156 710 Ireland 807 539 500 0,50 0,312238077 252 144 580 Greece 1 186 227 500 0,50 0,312238077 370 385 393 Spain 5 314 146 000 0,50 0,312238077 1 659 278 726 France 9 501 255 000 0,50 0,312238077 2 966 653 587 Italy 6 448 943 000 0,50 0,312238077 2 013 605 559 Cyprus 81 104 000 0,50 0,312238077 25 323 757 Latvia 112 964 000 0,50 0,312238077 35 271 662 Lithuania 154 087 000 0,50 0,312238077 48 111 829 Luxembourg 147 725 500 0,50 0,312238077 46 125 526 Hungary 446 300 000 0,50 0,312238077 139 351 854 Malta 27 381 500 0,50 0,312238077 8 549 547 Netherlands 2 869 049 000 0,50 0,312238077 895 826 342 Austria 1 243 687 000 0,50 0,312238077 388 326 437 Poland 1 680 813 000 0,50 0,312238077 524 813 818 Portugal 799 321 500 0,50 0,312238077 249 578 608 Romania 543 585 000 0,50 0,312238077 169 727 935 Slovenia 176 000 500 0,50 0,312238077 54 954 058 Slovakia 240 492 000 0,50 0,312238077 75 090 760 Finland 797 612 000 0,50 0,312238077 249 044 837 Sweden 1 443 385 000 0,50 0,312238077 450 679 756 United Kingdom 9 844 979 000 0,50 0,312238077 3 073 977 308 Total 57 958 198 000 18 096 756 274





TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)

Member State 1 % of gross national income Uniform rate of ‘additional base’ own resources ‘Additional base’ own resources at uniform rate (1) (2) (3) = (1) × (2) Belgium 3 462 469 000 2 212 293 872 Bulgaria 329 137 000 210 297 267 Czech Republic 1 329 493 000 849 460 087 Denmark 2 401 679 000 1 534 517 633 Germany 25 074 521 000 16 020 998 065 Estonia 161 138 000 102 956 766 Ireland 1 615 079 000 1 031 931 080 Greece 2 372 455 000 1 515 845 386 Spain 10 628 292 000 6 790 791 560 France 19 563 734 000 12 499 961 399 Italy 15 616 005 000 9 977 617 754 Cyprus 162 208 000 103 640 427 Latvia 225 928 000 0,6389354 (9) 144 353 388 Lithuania 309 591 000 197 808 637 Luxembourg 295 451 000 188 774 091 Hungary 974 459 000 622 616 311 Malta 54 763 000 34 990 017 Netherlands 5 809 900 000 3 712 150 540 Austria 2 809 826 000 1 795 297 183 Poland 3 361 626 000 2 147 861 714 Portugal 1 598 643 000 1 021 429 538 Romania 1 265 892 000 808 823 159 Slovenia 352 001 000 224 905 885 Slovakia 580 001 000 370 583 147 Finland 1 896 315 000 1 211 622 705 Sweden 3 433 911 000 2 194 047 156 United Kingdom 19 878 725 000 12 701 220 286 Total 125 563 242 000 80 226 795 053





TABLE 4.1

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

Description Coefficient (10) (%) Amount 1. United Kingdom's share (in %) of total non-capped VAT bases 17,3696 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure 7,2340 3. (1) – (2) 10,1356 4. Total allocated expenditure 105 334 416 783 5. Pre-accession expenditure (PAE) (11) 2 930 184 072 6. PAE-adjusted total allocated expenditure = (4) – (5) 102 404 232 710 7. United Kingdom's correction original amount = (3) × (6) × 0,66 6 850 293 993 8. United Kingdom's advantage (12) 360 165 002 9. Basic compensation for the United Kingdom = (7) – (8) 6 490 128 991 10. Windfall gains deriving from traditional own resources (13) –44 329 991 11. Correction for the United Kingdom = (9) – (10) 6 534 458 982





TABLE 4.2

Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 5)

Description Coefficient (14) (%) Amount 1. United Kingdom's share (in %) of total non-capped VAT bases 18,6421 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure 7,9467 3. (1) – (2) 10,6954 4. Total allocated expenditure 92 456 248 291 5. Pre-accession expenditure (PAE) (15) 1 758 152 082 6. PAE-adjusted total allocated expenditure = (4) – (5) 90 698 096 209 7. United Kingdom's correction original amount = (3) × (6) × 0,66 6 402 357 774 8. United Kingdom's advantage (16) 852 641 338 9. Basic compensation for the United Kingdom = (7) – (8) 5 549 716 436 10. Windfall gains deriving from traditional own resources (17) 1 854 006 11. Correction for the United Kingdom = (9) – (10) 5 547 862 430





TABLE 5.1

Calculation of the financing of the 2007 correction for the United Kingdom amounting to EUR –6 534 458 982 (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 3,28 5,05 1,33 4,61 301 040 283 Bulgaria 0,26 0,31 0,48 0,13 0,44 28 616 428 Czech Republic 1,06 1,26 1,94 0,51 1,77 115 591 201 Denmark 1,91 2,27 3,50 0,92 3,20 208 811 148 Germany 19,97 23,73 0,00 –17,79 0,00 5,93 387 588 536 Estonia 0,13 0,15 0,24 0,06 0,21 14 009 953 Ireland 1,29 1,53 2,36 0,62 2,15 140 421 139 Greece 1,89 2,24 3,46 0,91 3,16 206 270 302 Spain 8,46 10,06 15,50 4,08 14,14 924 064 312 France 15,58 18,51 28,54 7,52 26,03 1 700 945 777 Italy 12,44 14,78 22,78 6,00 20,78 1 357 715 136 Cyprus 0,13 0,15 0,24 0,06 0,22 14 102 983 Latvia 0,18 0,21 0,33 0,09 0,30 19 643 043 Lithuania 0,25 0,29 0,45 0,12 0,41 26 917 024 Luxembourg 0,24 0,28 0,43 0,11 0,39 25 687 639 Hungary 0,78 0,92 1,42 0,37 1,30 84 723 188 Malta 0,04 0,05 0,08 0,02 0,07 4 761 304 Netherlands 4,63 5,50 0,00 –4,12 0,00 1,37 89 806 327 Austria 2,24 2,66 0,00 –1,99 0,00 0,66 43 432 788 Poland 2,68 3,18 4,90 1,29 4,47 292 272 608 Portugal 1,27 1,51 2,33 0,61 2,13 138 992 130 Romania 1,01 1,20 1,85 0,49 1,68 110 061 487 Slovenia 0,28 0,33 0,51 0,14 0,47 30 604 312 Slovakia 0,46 0,55 0,85 0,22 0,77 50 427 503 Finland 1,51 1,79 2,77 0,73 2,52 164 872 871 Sweden 2,73 3,25 0,00 –2,44 0,00 0,81 53 079 560 United Kingdom 15,83 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –26,35 26,35 100,00 6 534 458 982

The calculations are made to 15 decimal places.

TABLE 5.2

Financing of the definitive 2004 United Kingdom correction (Chapter 3 5)

Member State Amount (1) Belgium 2 392 182 Bulgaria — Czech Republic 1 265 029 Denmark 5 800 976 Germany 14 493 411 Estonia 678 387 Ireland 593 890 Greece 14 522 967 Spain 7 627 237 France 21 623 756 Italy 44 925 252 Cyprus 102 536 Latvia – 145 286 Lithuania –1 166 128 Luxembourg 2 161 097 Hungary 3 654 140 Malta 130 946 Netherlands –7 933 202 Austria –7 470 091 Poland 997 325 Portugal 1 158 294 Romania — Slovenia 807 014 Slovakia –2 963 326 Finland 5 549 337 Sweden –6 902 695 United Kingdom – 101 903 048 Total 0





TABLE 6

Summary of financing (18) of the general budget by type of own resource and by Member State

Member State Traditional own resources (TOR) VAT and GNI-based own resources, including UK correction payments Total own resources (19) Net agricultural duties (75 %) Net sugar and isoglucose levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) p.m. Collection costs (25 % of gross TOR) VAT own resources GNI own resources United Kingdom corrections (2004 and 2007) Total ‘national contributions’ Share in total ‘national contributions’ (%) (1) (2) (3) (4) = (1) + (2) + (3) (5) (6) (7) (8) (9) = (6) + (7) + (8) (10) (11) = (4) + (9) Belgium 15 500 000 42 600 000 1 821 100 000 1 879 200 000 626 400 000 461 294 290 2 212 293 872 303 432 465 2 977 020 627 3,03 4 856 220 627 Bulgaria 15 500 000 400 000 61 500 000 77 400 000 25 800 000 51 384 552 210 297 267 28 616 428 290 298 247 0,30 367 698 247 Czech Republic 3 600 000 6 400 000 199 700 000 209 700 000 69 900 000 207 559 169 849 460 087 116 856 230 1 173 875 486 1,19 1 383 575 486 Denmark 31 600 000 21 500 000 318 400 000 371 500 000 123 833 333 315 532 813 1 534 517 633 214 612 124 2 064 662 570 2,10 2 436 162 570 Germany 157 100 000 163 700 000 3 182 400 000 3 503 200 000 1 167 733 332 3 339 006 861 16 020 998 065 402 081 947 19 762 086 873 20,10 23 265 286 873 Estonia 900 000 8 600 000 25 400 000 34 900 000 11 633 334 25 156 710 102 956 766 14 688 340 142 801 816 0,15 177 701 816 Ireland 700 000 0 238 500 000 239 200 000 79 733 333 252 144 580 1 031 931 080 141 015 029 1 425 090 689 1,45 1 664 290 689 Greece 7 600 000 1 500 000 246 600 000 255 700 000 85 233 333 370 385 393 1 515 845 386 220 793 269 2 107 024 048 2,14 2 362 724 048 Spain 34 500 000 8 500 000 1 330 000 000 1 373 000 000 457 666 667 1 659 278 726 6 790 791 560 931 691 549 9 381 761 835 9,54 10 754 761 835 France 103 400 000 229 600 000 1 263 300 000 1 596 300 000 532 100 000 2 966 653 587 12 499 961 399 1 722 569 533 17 189 184 519 17,48 18 785 484 519 Italy 137 800 000 7 900 000 1 672 200 000 1 817 900 000 605 966 667 2 013 605 559 9 977 617 754 1 402 640 388 13 393 863 701 13,62 15 211 763 701 Cyprus 3 800 000 3 800 000 38 200 000 45 800 000 15 266 667 25 323 757 103 640 427 14 205 519 143 169 703 0,15 188 969 703 Latvia 1 300 000 800 000 29 300 000 31 400 000 10 466 667 35 271 662 144 353 388 19 497 757 199 122 807 0,20 230 522 807 Lithuania 2 800 000 5 300 000 46 200 000 54 300 000 18 100 000 48 111 829 197 808 637 25 750 896 271 671 362 0,28 325 971 362 Luxembourg 600 000 0 20 400 000 21 000 000 7 000 000 46 125 526 188 774 091 27 848 736 262 748 353 0,27 283 748 353 Hungary 4 600 000 6 300 000 115 900 000 126 800 000 42 266 667 139 351 854 622 616 311 88 377 328 850 345 493 0,86 977 145 493 Malta 1 300 000 200 000 9 700 000 11 200 000 3 733 333 8 549 547 34 990 017 4 892 250 48 431 814 0,05 59 631 814 Netherlands 227 700 000 38 600 000 1 742 600 000 2 008 900 000 669 633 333 895 826 342 3 712 150 540 81 873 125 4 689 850 007 4,77 6 698 750 007 Austria 2 300 000 13 800 000 219 700 000 235 800 000 78 600 000 388 326 437 1 795 297 183 35 962 697 2 219 586 317 2,26 2 455 386 317 Poland 37 700 000 71 200 000 371 100 000 480 000 000 160 000 000 524 813 818 2 147 861 714 293 269 933 2 965 945 465 3,02 3 445 945 465 Portugal 19 400 000 300 000 136 300 000 156 000 000 52 000 000 249 578 608 1 021 429 538 140 150 424 1 411 158 570 1,44 1 567 158 570 Romania 32 100 000 1 100 000 182 200 000 215 400 000 71 800 000 169 727 935 808 823 159 110 061 487 1 088 612 581 1,11 1 304 012 581 Slovenia 400 000 0 94 600 000 95 000 000 31 666 667 54 954 058 224 905 885 31 411 326 311 271 269 0,32 406 271 269 Slovakia 1 200 000 5 400 000 102 100 000 108 700 000 36 233 333 75 090 760 370 583 147 47 464 177 493 138 084 0,50 601 838 084 Finland 7 700 000 900 000 150 800 000 159 400 000 53 133 334 249 044 837 1 211 622 705 170 422 208 1 631 089 750 1,66 1 790 489 750 Sweden 20 500 000 12 800 000 439 800 000 473 100 000 157 700 000 450 679 756 2 194 047 156 46 176 865 2 690 903 777 2,74 3 164 003 777 United Kingdom 411 200 000 56 600 000 2 487 700 000 2 955 500 000 985 166 667 3 073 977 308 12 701 220 286 –6 636 362 030 9 138 835 564 9,29 12 094 335 564 Total 1 282 800 000 707 800 000 16 545 700 000 18 536 300 000 6 178 766 667 18 096 756 274 80 226 795 053 0 98 323 551 327 100,00 116 859 851 327

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2008 Amending budget No 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) 1 683 200 000 – 400 400 000 1 282 800 000 1 1 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) 633 400 000 74 400 000 707 800 000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(b) OF DECISION 2000/597/EC, EURATOM 16 431 900 000 113 800 000 16 545 700 000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2000/597/EC, EURATOM 19 095 673 953 – 998 917 679 18 096 756 274 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM 79 015 677 374 1 211 117 679 80 226 795 053 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 Title 1 — Total 116 859 851 327 0 116 859 851 327

CHAPTER 1 0 —

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

Title Chapter Article Item Heading Budget 2008 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 0 0 Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) 1 0 0 0 Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) 1 683 200 000 – 400 400 000 1 282 800 000 Article 1 0 0 — Subtotal 1 683 200 000 – 400 400 000 1 282 800 000 Chapter 1 0 — Total 1 683 200 000 – 400 400 000 1 282 800 000

1 0 0

Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)

1 0 0 0

Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)

Budget 2008 Amending budget No 5 New amount 1 683 200 000 – 400 400 000 1 282 800 000

Remarks

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

Figures are net of collection costs.

Legal basis

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

Member State Budget 2008 Amending budget No 5 New amount Belgium 18 400 000 –2 900 000 15 500 000 Bulgaria 10 100 000 5 400 000 15 500 000 Czech Republic 6 700 000 –3 100 000 3 600 000 Denmark 40 900 000 –9 300 000 31 600 000 Germany 221 500 000 –64 400 000 157 100 000 Estonia 900 000 0 900 000 Ireland 800 000 – 100 000 700 000 Greece 11 000 000 –3 400 000 7 600 000 Spain 58 700 000 –24 200 000 34 500 000 France 126 000 000 –22 600 000 103 400 000 Italy 173 600 000 –35 800 000 137 800 000 Cyprus 4 300 000 – 500 000 3 800 000 Latvia 1 200 000 100 000 1 300 000 Lithuania 2 500 000 300 000 2 800 000 Luxembourg 700 000 – 100 000 600 000 Hungary 4 800 000 – 200 000 4 600 000 Malta 1 400 000 – 100 000 1 300 000 Netherlands 298 700 000 –71 000 000 227 700 000 Austria 4 400 000 –2 100 000 2 300 000 Poland 46 800 000 –9 100 000 37 700 000 Portugal 28 000 000 –8 600 000 19 400 000 Romania 30 000 000 2 100 000 32 100 000 Slovenia 300 000 100 000 400 000 Slovakia 1 500 000 – 300 000 1 200 000 Finland 7 400 000 300 000 7 700 000 Sweden 19 800 000 700 000 20 500 000 United Kingdom 562 800 000 – 151 600 000 411 200 000 Item 1 0 0 0 — Total 1 683 200 000 – 400 400 000 1 282 800 000

CHAPTER 1 1 —

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

Title Chapter Article Item Heading Budget 2008 Amending budget No 5 New amount 1 1 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) 1 1 0 Sugar production levies p.m. p.m. Article 1 1 0 — Subtotal p.m. p.m. 1 1 1 Sugar storage levies 14 200 000 14 200 000 Article 1 1 1 — Subtotal 14 200 000 14 200 000 1 1 2 Isoglucose production levies p.m. p.m. Article 1 1 2 — Subtotal p.m. p.m. 1 1 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production p.m. p.m. Article 1 1 3 — Subtotal p.m. p.m. 1 1 4 Charges levied on substituted C sugar and C isoglucose p.m. p.m. Article 1 1 4 — Subtotal p.m. p.m. 1 1 5 Production levy for inulin syrup p.m. p.m. Article 1 1 5 — Subtotal p.m. p.m. 1 1 6 Additional levies provided for in Regulation (EEC) No 1107/88 p.m. p.m. Article 1 1 6 — Subtotal p.m. p.m. 1 1 7 Production charge 152 900 000 2 475 000 155 375 000 Article 1 1 7 — Subtotal 152 900 000 2 475 000 155 375 000 1 1 8 One-off amounts on additional sugar quota and supplementary isoglucose quota 466 300 000 71 925 000 538 225 000 Article 1 1 8 — Subtotal 466 300 000 71 925 000 538 225 000 1 1 9 Surplus amount p.m. p.m. Article 1 1 9 — Subtotal p.m. p.m. Chapter 1 1 — Total 633 400 000 74 400 000 707 800 000

1 1 7

Production charge

Budget 2008 Amending budget No 5 New amount 152 900 000 2 475 000 155 375 000

Remarks

Under the common organisation of the markets in the sugar sector, a production charge is levied on undertakings producing sugar, isoglucose or inulin syrup in accordance with Article 16 of Regulation (EC) No 318/2006.

Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1).

Commission Regulation (EC) No 952/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards the management of the Community market in sugar and the quota system (OJ L 178, 1.7.2006, p. 39).

Member State Budget 2008 Amending budget No 5 New amount Belgium 8 175 000 225 000 8 400 000 Bulgaria 400 000 — 400 000 Czech Republic 3 300 000 100 000 3 400 000 Denmark 3 800 000 300 000 4 100 000 Germany 33 150 000 — 33 150 000 Estonia — — — Ireland p.m. — p.m. Greece 1 500 000 — 1 500 000 Spain 8 500 000 — 8 500 000 France 37 050 000 — 37 050 000 Italy 6 900 000 1 000 000 7 900 000 Cyprus — — — Latvia p.m. — p.m. Lithuania 900 000 50 000 950 000 Luxembourg — — — Hungary 3 525 000 3 525 000 Malta — — — Netherlands 8 000 000 500 000 8 500 000 Austria 3 675 000 — 3 675 000 Poland 16 125 000 — 16 125 000 Portugal 300 000 — 300 000 Romania 1 100 000 — 1 100 000 Slovenia p.m. — p.m. Slovakia 1 500 000 100 000 1 600 000 Finland 900 000 — 900 000 Sweden 2 900 000 200 000 3 100 000 United Kingdom 11 200 000 — 11 200 000 Article 1 1 7 — Total 152 900 000 2 475 000 155 375 000

1 1 8

One-off amounts on additional sugar quota and supplementary isoglucose quota

Budget 2008 Amending budget No 5 New amount 466 300 000 71 925 000 538 225 000

Remarks

A one-off amount is levied on additional sugar quota or supplementary isoglucose quota which have been allocated to undertakings in accordance with Articles 8 and 9 (2) and (3) of Council Regulation (EC) No 318/2006.

Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1).

Member State Budget 2008 Amending budget No 5 New amount Belgium 23 225 000 10 975 000 34 200 000 Bulgaria p.m. — p.m. Czech Republic p.m. 3 000 000 3 000 000 Denmark p.m. 17 400 000 17 400 000 Germany 130 550 000 — 130 550 000 Estonia — — — Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France 192 550 000 — 192 550 000 Italy p.m. — p.m. Cyprus — — — Latvia p.m. — p.m. Lithuania p.m. 4 350 000 4 350 000 Luxembourg — — — Hungary 2 775 000 — 2 775 000 Malta — — — Netherlands 6 600 000 23 500 000 30 100 000 Austria 10 125 000 — 10 125 000 Poland 55 075 000 — 55 075 000 Portugal p.m. p.m. p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. 3 000 000 3 000 000 Finland p.m. — p.m. Sweden p.m. 9 700 000 9 700 000 United Kingdom 45 400 000 — 45 400 000 Article 1 1 8 — Total 466 300 000 71 925 000 538 225 000

CHAPTER 1 2 —

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

Title Chapter Article Item Heading Budget 2008 Amending budget No 5 New amount 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(b) OF DECISION 2000/597/EC, EURATOM 1 2 0 Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom 16 431 900 000 113 800 000 16 545 700 000 Article 1 2 0 — Subtotal 16 431 900 000 113 800 000 16 545 700 000 Chapter 1 2 — Total 16 431 900 000 113 800 000 16 545 700 000

1 2 0

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

Budget 2008 Amending budget No 5 New amount 16 431 900 000 113 800 000 16 545 700 000

Remarks

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

Figures are net of collection costs.

Legal basis

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

Member State Budget 2008 Amending budget No 5 New amount Belgium 1 676 800 000 144 300 000 1 821 100 000 Bulgaria 55 600 000 5 900 000 61 500 000 Czech Republic 230 400 000 –30 700 000 199 700 000 Denmark 275 400 000 43 000 000 318 400 000 Germany 3 381 600 000 – 199 200 000 3 182 400 000 Estonia 26 200 000 – 800 000 25 400 000 Ireland 232 000 000 6 500 000 238 500 000 Greece 247 000 000 – 400 000 246 600 000 Spain 1 337 600 000 –7 600 000 1 330 000 000 France 1 352 400 000 –89 100 000 1 263 300 000 Italy 1 621 700 000 50 500 000 1 672 200 000 Cyprus 32 200 000 6 000 000 38 200 000 Latvia 26 800 000 2 500 000 29 300 000 Lithuania 48 200 000 –2 000 000 46 200 000 Luxembourg 21 800 000 –1 400 000 20 400 000 Hungary 128 500 000 –12 600 000 115 900 000 Malta 10 500 000 – 800 000 9 700 000 Netherlands 1 634 600 000 108 000 000 1 742 600 000 Austria 327 400 000 – 107 700 000 219 700 000 Poland 304 200 000 66 900 000 371 100 000 Portugal 103 800 000 32 500 000 136 300 000 Romania 186 200 000 –4 000 000 182 200 000 Slovenia 41 400 000 53 200 000 94 600 000 Slovakia 75 700 000 26 400 000 102 100 000 Finland 149 800 000 1 000 000 150 800 000 Sweden 406 200 000 33 600 000 439 800 000 United Kingdom 2 497 900 000 –10 200 000 2 487 700 000 Article 1 2 0 — Total 16 431 900 000 113 800 000 16 545 700 000

CHAPTER 1 3 —

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

Title Chapter Article Item Heading Budget 2008 Amending budget No 5 New amount 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2000/597/EC, EURATOM 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom 19 095 673 953 – 998 917 679 18 096 756 274 Article 1 3 0 — Subtotal 19 095 673 953 – 998 917 679 18 096 756 274 Chapter 1 3 — Total 19 095 673 953 – 998 917 679 18 096 756 274

1 3 0

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

Budget 2008 Amending budget No 5 New amount 19 095 673 953 – 998 917 679 18 096 756 274

Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules is of 0,3122 %. Thus account has been taken of the capped VAT bases and of the compensation arrangements for the United Kingdom.

Legal basis

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

Member State Budget 2008 Amending budget No 5 New amount Belgium 477 138 423 –15 844 133 461 294 290 Bulgaria 50 093 963 1 290 589 51 384 552 Czech Republic 201 885 283 5 673 886 207 559 169 Denmark 323 051 419 –7 518 606 315 532 813 Germany 3 446 304 209 – 107 297 348 3 339 006 861 Estonia 27 406 821 –2 250 111 25 156 710 Ireland 284 759 055 –32 614 475 252 144 580 Greece 360 249 915 10 135 478 370 385 393 Spain 1 791 780 415 – 132 501 689 1 659 278 726 France 3 107 168 761 – 140 515 174 2 966 653 587 Italy 2 044 859 325 –31 253 766 2 013 605 559 Cyprus 26 050 536 – 726 779 25 323 757 Latvia 36 212 573 – 940 911 35 271 662 Lithuania 43 908 728 4 203 101 48 111 829 Luxembourg 53 615 966 –7 490 440 46 125 526 Hungary 134 076 173 5 275 681 139 351 854 Malta 8 821 149 – 271 602 8 549 547 Netherlands 928 300 150 –32 473 808 895 826 342 Austria 404 033 478 –15 707 041 388 326 437 Poland 516 953 462 7 860 356 524 813 818 Portugal 264 757 661 –15 179 053 249 578 608 Romania 182 920 308 –13 192 373 169 727 935 Slovenia 55 477 547 – 523 489 54 954 058 Slovakia 83 067 479 –7 976 719 75 090 760 Finland 262 310 984 –13 266 147 249 044 837 Sweden 493 414 503 –42 734 747 450 679 756 United Kingdom 3 487 055 667 – 413 078 359 3 073 977 308 Article 1 3 0 — Total 19 095 673 953 – 998 917 679 18 096 756 274

CHAPTER 1 4 —

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

Title Chapter Article Item Heading Budget 2008 Amending budget No 5 New amount 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom 1 4 0 0 Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom 79 015 677 374 1 211 117 679 80 226 795 053 1 4 0 2 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees — — 1 4 0 3 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve — — Article 1 4 0 — Subtotal 79 015 677 374 1 211 117 679 80 226 795 053 Chapter 1 4 — Total 79 015 677 374 1 211 117 679 80 226 795 053

1 4 0

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

1 4 0 0

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

Budget 2008 Amending budget No 5 New amount 79 015 677 374 1 211 117 679 80 226 795 053

Remarks

The rate to be applied to the Member States' gross national income for this financial year is 0,6389 %.

Legal basis

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

Member State Budget 2008 Amending budget No 5 New amount Belgium 2 146 650 423 65 643 449 2 212 293 872 Bulgaria 189 905 672 20 391 595 210 297 267 Czech Republic 765 344 920 84 115 167 849 460 087 Denmark 1 501 847 706 32 669 927 1 534 517 633 Germany 15 515 459 536 505 538 529 16 020 998 065 Estonia 103 898 962 – 942 196 102 956 766 Ireland 1 079 518 491 –47 587 411 1 031 931 080 Greece 1 365 703 524 150 141 862 1 515 845 386 Spain 6 792 620 141 –1 828 581 6 790 791 560 France 12 070 059 530 429 901 869 12 499 961 399 Italy 9 858 616 771 119 000 983 9 977 617 754 Cyprus 98 757 301 4 883 126 103 640 427 Latvia 137 281 473 7 071 915 144 353 388 Lithuania 179 792 441 18 016 196 197 808 637 Luxembourg 203 257 547 –14 483 456 188 774 091 Hungary 624 982 341 –2 366 030 622 616 311 Malta 33 440 882 1 549 135 34 990 017 Netherlands 3 605 237 755 106 912 785 3 712 150 540 Austria 1 717 724 667 77 572 516 1 795 297 183 Poland 1 959 764 975 188 096 739 2 147 861 714 Portugal 1 003 693 425 17 736 113 1 021 429 538 Romania 826 758 020 –17 934 861 808 823 159 Slovenia 210 314 778 14 591 107 224 905 885 Slovakia 353 977 509 16 605 638 370 583 147 Finland 1 147 947 397 63 675 308 1 211 622 705 Sweden 2 169 302 729 24 744 427 2 194 047 156 United Kingdom 13 353 818 458 – 652 598 172 12 701 220 286 Item 1 4 0 0 — Total 79 015 677 374 1 211 117 679 80 226 795 053

CHAPTER 1 5 —

CORRECTION OF BUDGETARY IMBALANCES

Title Chapter Article Item Heading Budget 2008 Amending budget No 5 New amount 1 5 CORRECTION OF BUDGETARY IMBALANCES 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom 0 0 Article 1 5 0 — Subtotal 0 0 Chapter 1 5 — Total 0 0

1 5 0

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

Budget 2008 Amending budget No 5 New amount 0 0 0

Legal basis

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

Member State Budget 2008 Amending budget No 5 New amount Belgium 264 394 444 36 645 839 301 040 283 Bulgaria 23 389 931 5 226 497 28 616 428 Czech Republic 94 264 507 21 326 694 115 591 201 Denmark 184 976 643 23 834 505 208 811 148 Germany 340 140 218 47 448 318 387 588 536 Estonia 12 796 824 1 213 129 14 009 953 Ireland 132 960 024 7 461 115 140 421 139 Greece 168 208 303 38 061 999 206 270 302 Spain 836 620 163 87 444 149 924 064 312 France 1 486 621 504 214 324 273 1 700 945 777 Italy 1 214 246 844 143 468 292 1 357 715 136 Cyprus 12 163 546 1 939 437 14 102 983 Latvia 16 908 416 2 734 627 19 643 043 Lithuania 22 144 324 4 772 700 26 917 024 Luxembourg 25 034 428 653 211 25 687 639 Hungary 76 976 604 7 746 584 84 723 188 Malta 4 118 781 642 523 4 761 304 Netherlands 79 036 419 10 769 908 89 806 327 Austria 37 657 102 5 775 686 43 432 788 Poland 241 376 502 50 896 106 292 272 608 Portugal 123 620 950 15 371 180 138 992 130 Romania 101 828 516 8 232 971 110 061 487 Slovenia 25 903 640 4 700 672 30 604 312 Slovakia 43 598 010 6 829 493 50 427 503 Finland 141 388 142 23 484 729 164 872 871 Sweden 47 556 896 5 522 664 53 079 560 United Kingdom –5 757 931 681 – 776 527 301 –6 534 458 982 Article 1 5 0 — Total 0 0 0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter Heading Budget 2008 Amending budget No 5 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 1 654 583 290 1 654 583 290 3 1 BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) No 1150/2000 p.m. p.m. 3 2 BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(7) TO (9) OF REGULATION (EC, EURATOM) No 1150/2000 p.m. p.m. 3 3 REFUNDS TO MEMBER STATES p.m. p.m. 3 4 ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE p.m. p.m. 3 5 RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM p.m. 0 3 6 RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM p.m. p.m. Title 3 — Total 1 654 583 290 1 654 583 290

CHAPTER 3 5 —

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

Title Chapter Article Item Heading Budget 2008 Amending budget No 5 New amount 3 5 RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM 3 5 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 5 0 4 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. 0 Article 3 5 0 — Subtotal p.m. 0 Chapter 3 5 — Total p.m. 0

3 5 0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 5 0 4

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Budget 2008 Amending budget No 5 New amount p.m. 0 0

Remarks

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

The new figures correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2004.

Member State Budget 2008 Amending budget No 5 New amount Belgium p.m. 2 392 182 2 392 182 Bulgaria — — — Czech Republic p.m. 1 265 029 1 265 029 Denmark p.m. 5 800 976 5 800 976 Germany p.m. 14 493 411 14 493 411 Estonia p.m. 678 387 678 387 Ireland p.m. 593 890 593 890 Greece p.m. 14 522 967 14 522 967 Spain p.m. 7 627 237 7 627 237 France p.m. 21 623 756 21 623 756 Italy p.m. 44 925 252 44 925 252 Cyprus p.m. 102 536 102 536 Latvia p.m. – 145 286 – 145 286 Lithuania p.m. –1 166 128 –1 166 128 Luxembourg p.m. 2 161 097 2 161 097 Hungary p.m. 3 654 140 3 654 140 Malta p.m. 130 946 130 946 Netherlands p.m. –7 933 202 –7 933 202 Austria p.m. –7 470 091 –7 470 091 Poland p.m. 997 325 997 325 Portugal p.m. 1 158 294 1 158 294 Romania — — — Slovenia p.m. 807 014 807 014 Slovakia p.m. –2 963 326 –2 963 326 Finland p.m. 5 549 337 5 549 337 Sweden p.m. –6 902 695 –6 902 695 United Kingdom p.m. – 101 903 048 – 101 903 048 Item 3 5 0 4 — Total p.m. 0 0

(1) AB No 1 to No 5/2008 included.

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

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

(4) AB No 1 to No 5/2008 included.

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

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

(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: (80 226 795 053) / (125 563 242 000) = 0,638935358590056 %.

(10) Rounded percentages.

(11) The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU-25 GDP deflator for 2004, 2005 and 2006, as well as payments made to Bulgaria and Romania under 2006 appropriations. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

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

(14) Rounded percentages.

(15) The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States, which joined the EU on 1 May 2004, under 2003 appropriations. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(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 resource.

(17) 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).

Note: The difference of – € 122 514 360 between the definitive amount of the 2004 UK correction (€ 5 547 862 430, as calculated above) and the previously budgeted amount of the 2004 UK correction (€ 5 425 348 070, entered in the AB 3/2006) is financed in chapter 3 5 of the AB 5/2008. 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 AB 5/2008. This ‘indirect effect’ corresponds to an increase of € 20 611 312 for the United Kingdom, so that the total amount entered in chapter 3 5 of the AB 5/2008 is a payment of € 101 903 048 to the United Kingdom (= – € 122 514 360 + € 20 611 312).

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

(19) Total own resources as percentage of GNI: (116 859 851 327) / (12 556 324 200 000) = 0,93 %; own resources ceiling as percentage of GNI: 1,24 %.