Official Journal of the European Union

FINAL ADOPTION

of amending budget No 3 of the European Union for the financial year 2009

(2009/457/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 3 of the European Union for the financial year 2009, which the Commission presented on 6 March 2009,

Having regard to draft amending budget No 3/2009, which the Council established on 30 March 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 22 April 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 3 of the European Union for the financial year 2009 has been finally adopted.

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

(2) OJ L 69, 13.3.2009

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

FINAL ADOPTION OF AMENDING BUDGET No 3 OF THE EUROPEAN UNION FOR THE 2009 FINANCIAL YEAR

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 45 987 734 302 45 731 716 659 +0,56 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) 116 096 062 329 115 771 282 245 +0,28





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) p.m. 1 528 833 290 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 1 359 722 489 7 447 914 040 –81,74 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) 80 228 112 940 73 290 311 931 +9,47 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) 114 736 339 840 108 323 368 205 +5,92 Total revenue (7) 116 096 062 329 115 771 282 245 +0,28





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





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





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 2 218 174 996 Bulgaria 366 131 000 226 225 779 Czech Republic 1 498 219 000 925 722 653 Denmark 2 485 825 000 1 535 946 690 Germany 25 782 215 000 15 930 368 302 Estonia 179 147 000 110 691 719 Ireland 1 702 611 000 1 052 012 805 Greece 2 540 996 000 1 570 035 862 Spain 11 071 296 000 6 840 755 260 France 20 246 782 000 12 510 123 519 Italy 16 099 280 000 9 947 456 409 Cyprus 173 150 000 106 986 280 Latvia 252 103 000 0,6178821 (10) 155 769 923 Lithuania 341 935 000 211 275 505 Luxembourg 312 782 000 193 262 389 Hungary 1 049 271 000 648 325 735 Malta 57 829 000 35 731 502 Netherlands 6 091 676 000 3 763 937 360 Austria 2 915 547 000 1 801 464 208 Poland 3 785 401 000 2 338 931 396 Portugal 1 662 244 000 1 027 070 759 Romania 1 440 310 000 889 941 720 Slovenia 379 052 000 234 209 433 Slovakia 659 092 000 407 241 128 Finland 1 986 287 000 1 227 291 118 Sweden 3 604 262 000 2 227 008 856 United Kingdom 19 570 323 000 12 092 151 634 Total 129 843 731 000 80 228 112 940





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 16)

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





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





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

The calculations are made to 15 decimal places.

TABLE 7.1

Adjustment relating to the implementation of the Own Resources Decision 2007/436/EC, Euratom for the year 2007 pursuant to Article 11, 4th paragraph thereof (Chapter 37)

Member State Total own resources for 2007 (ORD 2000/597/EC) VAT adjustment GNI adjustment Gross reduction Adjustment relating to 2007 Total own resources for 2007 (ORD 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





TABLE 7.2

Adjustment relating to the implementation of the Own Resources Decision 2007/436/EC, Euratom for the year 2008 pursuant to Article 11, 4th paragraph thereof (Chapter 37)

Member State Total own resources for 2008 (ORD 2000/597/EC) VAT adjustment GNI adjustment UK Correction adjustment Gross reduction Adjustment relating to 2008 Total own resources for 2008 (ORD 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

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 2 218 174 996 22 973 604 289 752 905 204 589 861 3 196 581 766 3,35 5 186 781 766 Bulgaria 400 000 85 100 000 85 500 000 28 500 000 54 919 650 226 225 779 2 343 017 29 551 130 17 366 133 330 405 709 0,35 415 905 709 Czech Republic 3 400 000 243 600 000 247 000 000 82 333 333 224 732 850 925 722 653 9 587 695 120 924 106 71 314 837 1 352 282 141 1,42 1 599 282 141 Denmark 3 500 000 364 800 000 368 300 000 122 766 667 314 804 100 1 535 946 690 15 907 776 200 635 665 143 571 167 2 210 865 398 2,31 2 579 165 398 Germany 28 700 000 3 554 700 000 3 583 400 000 1 194 466 662 1 654 150 350 15 930 368 302 164 990 577 371 434 773 –1 736 354 527 16 384 589 475 17,15 19 967 989 475 Estonia 8 600 000 28 300 000 36 900 000 12 300 000 26 872 050 110 691 719 1 146 432 14 459 295 8 734 505 161 904 001 0,17 198 804 001 Ireland 0 259 400 000 259 400 000 86 466 667 255 391 650 1 052 012 805 10 895 680 137 420 973 91 629 026 1 547 350 134 1,62 1 806 750 134 Greece 1 400 000 268 000 000 269 400 000 89 800 000 381 149 400 1 570 035 862 16 260 837 205 088 621 126 166 977 2 298 701 697 2,41 2 568 101 697 Spain 6 500 000 1 439 700 000 1 446 200 000 482 066 667 1 660 694 400 6 840 755 260 70 849 596 893 585 363 592 534 409 10 058 419 028 10,53 11 504 619 028 France 32 700 000 1 424 400 000 1 457 100 000 485 700 000 2 943 348 000 12 510 123 519 129 567 155 1 634 156 294 1 096 152 291 18 313 347 259 19,17 19 770 447 259 Italy 4 700 000 1 909 800 000 1 914 500 000 638 166 667 1 999 615 200 9 947 456 409 103 025 652 1 299 403 517 949 414 872 14 298 915 650 14,97 16 213 415 650 Cyprus 3 800 000 45 800 000 49 600 000 16 533 334 25 972 500 106 986 280 1 108 055 13 975 266 8 882 419 156 924 520 0,16 206 524 520 Latvia 800 000 33 400 000 34 200 000 11 400 000 37 815 450 155 769 923 1 613 307 20 347 713 11 893 607 227 440 000 0,24 261 640 000 Lithuania 900 000 52 900 000 53 800 000 17 933 333 51 170 400 211 275 505 2 188 177 27 598 224 16 715 516 308 947 822 0,32 362 747 822 Luxembourg 0 22 700 000 22 700 000 7 566 667 46 917 300 193 262 389 2 001 616 25 245 230 16 872 718 284 299 253 0,30 306 999 253 Hungary 2 900 000 135 800 000 138 700 000 46 233 334 141 257 700 648 325 735 6 714 700 84 688 659 57 520 700 938 507 494 0,98 1 077 207 494 Malta 200 000 9 900 000 10 100 000 3 366 667 8 674 350 35 731 502 370 071 4 667 489 3 006 056 52 449 468 0,05 62 549 468 Netherlands 7 300 000 2 108 700 000 2 116 000 000 705 333 333 299 178 200 3 763 937 360 – 626 854 574 87 760 508 –2 108 712 670 1 415 308 824 1,48 3 531 308 824 Austria 3 200 000 242 300 000 245 500 000 81 833 334 289 967 400 1 801 464 208 18 657 737 42 003 200 –30 989 269 2 121 103 276 2,22 2 366 603 276 Poland 14 000 000 462 000 000 476 000 000 158 666 667 567 810 150 2 338 931 396 24 224 276 305 526 916 177 873 305 3 414 366 043 3,57 3 890 366 043 Portugal 200 000 160 300 000 160 500 000 53 500 000 249 336 600 1 027 070 759 10 637 356 134 162 876 89 132 398 1 510 339 989 1,58 1 670 839 989 Romania 1 100 000 244 400 000 245 500 000 81 833 334 180 968 400 889 941 720 9 217 113 116 250 160 72 969 422 1 269 346 815 1,33 1 514 846 815 Slovenia 0 106 600 000 106 600 000 35 533 333 56 857 800 234 209 433 2 425 703 30 594 008 19 006 610 343 093 554 0,36 449 693 554 Slovakia 2 300 000 115 900 000 118 200 000 39 400 000 81 630 300 407 241 128 4 217 790 53 196 569 32 789 749 579 075 536 0,61 697 275 536 Finland 800 000 166 700 000 167 500 000 55 833 334 250 827 600 1 227 291 118 12 711 035 160 317 003 110 353 342 1 761 500 098 1,84 1 929 000 098 Sweden 2 800 000 493 300 000 496 100 000 165 366 667 151 782 000 2 227 008 856 – 142 018 610 51 925 261 – 707 893 691 1 580 803 816 1,65 2 076 903 816 United Kingdom 9 700 000 3 097 500 000 3 107 200 000 1 035 733 333 2 885 192 700 12 092 151 634 125 238 227 –6 354 671 724 665 460 237 9 413 371 074 9,85 12 520 571 074 Total 146 800 000 19 059 300 000 19 206 100 000 6 402 033 333 15 302 126 900 80 228 112 940 0 0 0 95 530 239 840 100,00 114 736 339 840

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

Title Chapter Heading Budget 2009 Amending budget No 3 New amount 1 OWN RESOURCES 114 736 339 840 0 114 736 339 840 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. — p.m. 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 116 096 062 329 0 116 096 062 329

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2009 Amending budget No 3 New amount 1 0 AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) 1 403 500 000 –1 403 500 000 — 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 17 655 800 000 1 403 500 000 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 19 616 117 308 –4 313 990 408 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 75 914 122 532 4 313 990 408 80 228 112 940 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 0 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN 0 0 Title 1 — Total 114 736 339 840 0 114 736 339 840

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 2009 Amending budget No 3 New amount 1 0 AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) 1 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) 1 403 500 000 –1 403 500 000 — Article 1 0 0 — Subtotal 1 403 500 000 –1 403 500 000 — Chapter 1 0 — Total 1 403 500 000 –1 403 500 000 —

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 2009 Amending budget No 3 New amount 1 403 500 000 –1 403 500 000 —

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 2009 Amending budget No 3 New amount Belgium 17 000 000 –17 000 000 — Bulgaria 16 900 000 –16 900 000 — Czech Republic 3 900 000 –3 900 000 — Denmark 34 600 000 –34 600 000 — Germany 171 800 000 – 171 800 000 — Estonia 900 000 – 900 000 — Ireland 700 000 – 700 000 — Greece 8 300 000 –8 300 000 — Spain 37 700 000 –37 700 000 — France 113 100 000 – 113 100 000 — Italy 150 700 000 – 150 700 000 — Cyprus 4 100 000 –4 100 000 — Latvia 1 500 000 –1 500 000 — Lithuania 3 000 000 –3 000 000 — Luxembourg 700 000 – 700 000 — Hungary 5 100 000 –5 100 000 — Malta 1 500 000 –1 500 000 — Netherlands 249 200 000 – 249 200 000 — Austria 2 600 000 –2 600 000 — Poland 41 300 000 –41 300 000 — Portugal 21 300 000 –21 300 000 — Romania 35 100 000 –35 100 000 — Slovenia 500 000 – 500 000 — Slovakia 1 300 000 –1 300 000 — Finland 8 400 000 –8 400 000 — Sweden 22 400 000 –22 400 000 — United Kingdom 449 900 000 – 449 900 000 — Item 1 0 0 0 — Total 1 403 500 000 –1 403 500 000 —

CHAPTER 1 1 —

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

Title Chapter Article Item Heading Budget 2009 Amending budget No 3 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 2007/436/EC, EURATOM) 1 1 0 Production levies related to the marketing year 2005/2006 and previous years 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 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose p.m. — p.m. Article 1 1 3 — Subtotal p.m. — p.m. 1 1 7 Production charge 132 600 000 — 132 600 000 Article 1 1 7 — Subtotal 132 600 000 — 132 600 000 1 1 8 One-off amounts on additional sugar quotas and supplementary isoglucose quotas p.m. — p.m. Article 1 1 8 — Subtotal p.m. — p.m. 1 1 9 Surplus amount p.m. — p.m. Article 1 1 9 — Subtotal p.m. — p.m. Chapter 1 1 — Total 146 800 000 — 146 800 000

1 1 0

Production levies related to the marketing year 2005/2006 and previous years

Budget 2009 Amending budget No 3 New amount p.m. — p.m.

Remarks

Former Article 1 1 0 (joining of former Articles 1 1 0, 1 1 2, 1 1 5 and 1 1 6)

The common organisation of the market in the sugar sector provides that sugar, isoglucose and inulin syrup producers pay basic and B production levies. These levies are intended to cover market support expenditure.

However, the application of a ceiling to the levies as provided for in Article 15 of Regulation (EC) No 1260/2001 may lead to their not fully covering the estimated total loss due to the existence of an exportable surplus calculated in accordance with paragraphs 1 and 2 of the said Article. The complementary levy will then have to be paid by the producers in accordance with Article 16 of Regulation (EC) No 1260/2001.

Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1).

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)(a) thereof.

Member State Budget 2009 Amending budget No 3 New amount Belgium p.m. — p.m. Bulgaria — — — Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia — — — Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Italy p.m. — p.m. Cyprus — — — Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg — — — Hungary p.m. — p.m. Malta — — — Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania — — — Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Article 1 1 0 — Total p.m. — p.m.

1 1 1

Sugar storage levies

Budget 2009 Amending budget No 3 New amount 14 200 000 — 14 200 000

Remarks

This Article is intended for recording the income charged by new Member States in the event of non-elimination of sugar stocks considered surplus within the meaning of Commission Regulation (EC) No 60/2004 of 14 January 2004 laying down transitional measures in the sugar sector by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 9, 15.1.2004, p. 8).

It is also intended to record revenue from the outstanding sugar storage levies as Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1) abolished the storage levy.

This Article also covers the outstanding amounts due pursuant to Article 5 of Commission Regulation (EEC) No 65/82 of 13 January 1982 laying down detailed rules for carrying forward sugar to the following marketing year (OJ L 9, 14.1.1982, p. 14) when the obligation to store sugar carried forward is not complied with and the amounts due according to Council Regulation (EEC) No 1789/81 of 30 June 1981 laying down general rules concerning the system of minimum stocks in the sugar sector (OJ L 177, 1.7.1981, p. 39) when the general rules concerning the system of minimum stocks in the sugar sector are not complied with.

Figures are net of collection costs.

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)(a) thereof.

Member State Budget 2009 Amending budget No 3 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia 8 600 000 — 8 600 000 Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Italy p.m. — p.m. Cyprus 3 800 000 — 3 800 000 Latvia 800 000 — 800 000 Lithuania p.m. — p.m. Luxembourg — — — Hungary p.m. — p.m. Malta 200 000 — 200 000 Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia 800 000 — 800 000 Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Article 1 1 1 — Total 14 200 000 — 14 200 000

1 1 3

Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose

Budget 2009 Amending budget No 3 New amount p.m. — p.m.

Remarks

Former Article 1 1 3 (joining of former Articles 1 1 3 and 1 1 4)

Amounts corresponding to charges levied on non-exported C sugar, C isoglucose and C inulin syrup production. They also comprise the charges levied on substituted C sugar and C isoglucose.

Figures are net of collection costs.

Legal basis

Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota (OJ L 262, 16.9.1981, p. 14).

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)(a) thereof.

Member State Budget 2009 Amending budget No 3 New amount Belgium p.m. — p.m. Bulgaria — — — Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia — — — Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Italy p.m. — p.m. Cyprus — — — Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg — — — Hungary p.m. — p.m. Malta — — — Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania — — — Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Article 1 1 3 — Total p.m. — p.m.

1 1 7

Production charge

Budget 2009 Amending budget No 3 New amount 132 600 000 — 132 600 000

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.

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), and in particular Article 16 thereof.

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).

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)(a) thereof.

Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1), and in particular Article 51 thereof.

Member State Budget 2009 Amending budget No 3 New amount Belgium 6 900 000 — 6 900 000 Bulgaria 400 000 — 400 000 Czech Republic 3 400 000 — 3 400 000 Denmark 3 500 000 — 3 500 000 Germany 28 700 000 — 28 700 000 Estonia — — — Ireland p.m. — p.m. Greece 1 400 000 — 1 400 000 Spain 6 500 000 — 6 500 000 France 32 700 000 — 32 700 000 Italy 4 700 000 — 4 700 000 Cyprus — — — Latvia p.m. — p.m. Lithuania 900 000 — 900 000 Luxembourg — — — Hungary 2 900 000 — 2 900 000 Malta — — — Netherlands 7 300 000 — 7 300 000 Austria 3 200 000 — 3 200 000 Poland 14 000 000 — 14 000 000 Portugal 200 000 — 200 000 Romania 1 100 000 — 1 100 000 Slovenia p.m. — p.m. Slovakia 1 500 000 — 1 500 000 Finland 800 000 — 800 000 Sweden 2 800 000 — 2 800 000 United Kingdom 9 700 000 — 9 700 000 Article 1 1 7 — Total 132 600 000 — 132 600 000

1 1 8

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

Budget 2009 Amending budget No 3 New amount p.m. — p.m.

Remarks

A one-off amount is levied on additional sugar quotas or supplementary isoglucose quotas which have been allocated to undertakings in accordance with Article 58 of Council Regulation (EC) No 1234/2007.

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), and in particular Articles 8 and 9 (2) and (3) thereof.

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).

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)(a) thereof.

Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1).

Member State Budget 2009 Amending budget No 3 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia — — — Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Italy p.m. — p.m. Cyprus — — — Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg — — — Hungary p.m. — p.m. Malta — — — Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Article 1 1 8 — Total p.m. — p.m.

1 1 9

Surplus amount

Budget 2009 Amending budget No 3 New amount p.m. — p.m.

Remarks

A surplus amount shall be levied and charged by the Member States to the undertakings concerned located on its territory in accordance with Article 64 of Council Regulation (EC) No 1234/2007.

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), and in particular Article 15 thereof.

Commission Regulation (EC) No 967/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards sugar production in excess of the quota (OJ L 176, 30.6.2006, p. 22).

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)(a) thereof.

Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1).

Member State Budget 2009 Amending budget No 3 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia — — — Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Italy p.m. — p.m. Cyprus — — — Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg — — — Hungary p.m. — p.m. Malta — — — Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Article 1 1 9 — Total p.m. — p.m.

CHAPTER 1 2 —

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

Title Chapter Article Item Heading Budget 2009 Amending budget No 3 New amount 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom 17 655 800 000 1 403 500 000 19 059 300 000 Article 1 2 0 — Subtotal 17 655 800 000 1 403 500 000 19 059 300 000 Chapter 1 2 — Total 17 655 800 000 1 403 500 000 19 059 300 000

1 2 0

Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom

Budget 2009 Amending budget No 3 New amount 17 655 800 000 1 403 500 000 19 059 300 000

Remarks

New content for former Article 1 2 0 in 2009 (joining of duties of former Articles 1 0 0 and 1 2 0).

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 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)(a) thereof.

Member State Budget 2009 Amending budget No 3 New amount Belgium 1 966 300 000 17 000 000 1 983 300 000 Bulgaria 68 200 000 16 900 000 85 100 000 Czech Republic 239 700 000 3 900 000 243 600 000 Denmark 330 200 000 34 600 000 364 800 000 Germany 3 382 900 000 171 800 000 3 554 700 000 Estonia 27 400 000 900 000 28 300 000 Ireland 258 700 000 700 000 259 400 000 Greece 259 700 000 8 300 000 268 000 000 Spain 1 402 000 000 37 700 000 1 439 700 000 France 1 311 300 000 113 100 000 1 424 400 000 Italy 1 759 100 000 150 700 000 1 909 800 000 Cyprus 41 700 000 4 100 000 45 800 000 Latvia 31 900 000 1 500 000 33 400 000 Lithuania 49 900 000 3 000 000 52 900 000 Luxembourg 22 000 000 700 000 22 700 000 Hungary 130 700 000 5 100 000 135 800 000 Malta 8 400 000 1 500 000 9 900 000 Netherlands 1 859 500 000 249 200 000 2 108 700 000 Austria 239 700 000 2 600 000 242 300 000 Poland 420 700 000 41 300 000 462 000 000 Portugal 139 000 000 21 300 000 160 300 000 Romania 209 300 000 35 100 000 244 400 000 Slovenia 106 100 000 500 000 106 600 000 Slovakia 114 600 000 1 300 000 115 900 000 Finland 158 300 000 8 400 000 166 700 000 Sweden 470 900 000 22 400 000 493 300 000 United Kingdom 2 647 600 000 449 900 000 3 097 500 000 Article 1 2 0 — Total 17 655 800 000 1 403 500 000 19 059 300 000

CHAPTER 1 3 —

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

Title Chapter Article Item Heading Budget 2009 Amending budget No 3 New amount 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom 19 616 117 308 –4 313 990 408 15 302 126 900 Article 1 3 0 — Subtotal 19 616 117 308 –4 313 990 408 15 302 126 900 Chapter 1 3 — Total 19 616 117 308 –4 313 990 408 15 302 126 900

1 3 0

Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

Budget 2009 Amending budget No 3 New amount 19 616 117 308 –4 313 990 408 15 302 126 900

Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules is fixed at 0,30 %. The assessment base to be taken into account for this purpose shall not exceed 50 % of GNI for each Member State. For the period 2007-2013 only, the rate of call of the VAT-based own resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

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 Articles 2(1)(b) and 2(4) thereof.

Member State Budget 2009 Amending budget No 3 New amount Belgium 503 752 559 –42 662 159 461 090 400 Bulgaria 60 001 063 –5 081 413 54 919 650 Czech Republic 245 526 145 –20 793 295 224 732 850 Denmark 343 931 192 –29 127 092 314 804 100 Germany 3 614 399 571 –1 960 249 221 1 654 150 350 Estonia 29 358 373 –2 486 323 26 872 050 Ireland 279 021 635 –23 629 985 255 391 650 Greece 416 415 058 –35 265 658 381 149 400 Spain 1 814 349 321 – 153 654 921 1 660 694 400 France 3 215 679 805 – 272 331 805 2 943 348 000 Italy 2 184 628 599 – 185 013 399 1 999 615 200 Cyprus 28 375 593 –2 403 093 25 972 500 Latvia 41 314 306 –3 498 856 37 815 450 Lithuania 55 904 916 –4 734 516 51 170 400 Luxembourg 51 258 300 –4 341 000 46 917 300 Hungary 154 327 498 –13 069 798 141 257 700 Malta 9 476 940 – 802 590 8 674 350 Netherlands 980 578 541 – 681 400 341 299 178 200 Austria 422 395 319 – 132 427 919 289 967 400 Poland 620 346 501 –52 536 351 567 810 150 Portugal 272 406 344 –23 069 744 249 336 600 Romania 197 712 411 –16 744 011 180 968 400 Slovenia 62 118 540 –5 260 740 56 857 800 Slovakia 89 183 103 –7 552 803 81 630 300 Finland 274 035 299 –23 207 699 250 827 600 Sweden 497 476 661 – 345 694 661 151 782 000 United Kingdom 3 152 143 715 – 266 951 015 2 885 192 700 Article 1 3 0 — Total 19 616 117 308 –4 313 990 408 15 302 126 900

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 3 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 75 914 122 532 4 313 990 408 80 228 112 940 Article 1 4 0 — Subtotal 75 914 122 532 4 313 990 408 80 228 112 940 Chapter 1 4 — Total 75 914 122 532 4 313 990 408 80 228 112 940

1 4 0

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

Budget 2009 Amending budget No 3 New amount 75 914 122 532 4 313 990 408 80 228 112 940

Remarks

The rate to be applied to the Member States' gross national income for this financial year is 0,6179 %.

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 3 New amount Belgium 2 098 900 276 119 274 720 2 218 174 996 Bulgaria 214 061 267 12 164 512 226 225 779 Czech Republic 875 945 106 49 777 547 925 722 653 Denmark 1 453 356 448 82 590 242 1 535 946 690 Germany 15 073 767 623 856 600 679 15 930 368 302 Estonia 104 739 653 5 952 066 110 691 719 Ireland 995 444 440 56 568 365 1 052 012 805 Greece 1 485 612 591 84 423 271 1 570 035 862 Spain 6 472 917 211 367 838 049 6 840 755 260 France 11 837 434 721 672 688 798 12 510 123 519 Italy 9 412 566 207 534 890 202 9 947 456 409 Cyprus 101 233 461 5 752 819 106 986 280 Latvia 147 393 932 8 375 991 155 769 923 Lithuania 199 914 892 11 360 613 211 275 505 Luxembourg 182 870 370 10 392 019 193 262 389 Hungary 613 464 252 34 861 483 648 325 735 Malta 33 810 164 1 921 338 35 731 502 Netherlands 3 561 544 595 202 392 765 3 763 937 360 Austria 1 704 596 676 96 867 532 1 801 464 208 Poland 2 213 163 417 125 767 979 2 338 931 396 Portugal 971 843 567 55 227 192 1 027 070 759 Romania 842 088 170 47 853 550 889 941 720 Slovenia 221 615 628 12 593 805 234 209 433 Slovakia 385 343 139 21 897 989 407 241 128 Finland 1 161 297 766 65 993 352 1 227 291 118 Sweden 2 107 259 126 119 749 730 2 227 008 856 United Kingdom 11 441 937 834 650 213 800 12 092 151 634 Article 1 4 0 — Total 75 914 122 532 4 313 990 408 80 228 112 940

CHAPTER 1 5 —

CORRECTION OF BUDGETARY IMBALANCES

Title Chapter Article Item Heading Budget 2009 Amending budget No 3 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 2007/436/EC, Euratom 0 0 0 Article 1 5 0 — Subtotal 0 0 0 Chapter 1 5 — Total 0 0 0

1 5 0

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom

Budget 2009 Amending budget No 3 New amount 0 0 0

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 Articles 4 and 5 thereof.

Member State Budget 2009 Amending budget No 3 New amount Belgium 286 341 385 3 411 520 289 752 905 Bulgaria 29 203 198 347 932 29 551 130 Czech Republic 119 500 358 1 423 748 120 924 106 Denmark 198 273 402 2 362 263 200 635 665 Germany 367 061 537 4 373 236 371 434 773 Estonia 14 289 053 170 242 14 459 295 Ireland 135 802 993 1 617 980 137 420 973 Greece 202 673 930 2 414 691 205 088 621 Spain 883 064 383 10 520 980 893 585 363 France 1 614 915 911 19 240 383 1 634 156 294 Italy 1 284 104 478 15 299 039 1 299 403 517 Cyprus 13 810 723 164 543 13 975 266 Latvia 20 108 141 239 572 20 347 713 Lithuania 27 273 286 324 938 27 598 224 Luxembourg 24 947 996 297 234 25 245 230 Hungary 83 691 543 997 116 84 688 659 Malta 4 612 534 54 955 4 667 489 Netherlands 86 727 225 1 033 283 87 760 508 Austria 41 508 659 494 541 42 003 200 Poland 301 929 675 3 597 241 305 526 916 Portugal 132 583 256 1 579 620 134 162 876 Romania 114 881 443 1 368 717 116 250 160 Slovenia 30 233 797 360 211 30 594 008 Slovakia 52 570 238 626 331 53 196 569 Finland 158 429 447 1 887 556 160 317 003 Sweden 51 313 898 611 363 51 925 261 United Kingdom –6 279 852 489 –74 819 235 –6 354 671 724 Article 1 5 0 — Total 0 0 0

CHAPTER 1 6 —

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

Title Chapter Article Item Heading Budget 2009 Amending budget No 3 New amount 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN 1 6 0 Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom 0 0 Article 1 6 0 — Subtotal 0 0 Chapter 1 6 — Total 0 0

Remarks

New Chapter

1 6 0

Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom

Budget 2009 Amending budget No 3 New amount 0 0

Remarks

New Article

For the period 2007-2013 only, the Netherlands benefits from a gross reduction in its annual GNI contribution of EUR 605 million and Sweden from a gross reduction in its annual GNI contribution of EUR 150 million, measured in 2004 prices. These amounts are adjusted to current prices.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(9) thereof.

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 (5) thereof.

Member State Budget 2009 Amending budget No 3 New amount Belgium 22 973 604 22 973 604 Bulgaria 2 343 017 2 343 017 Czech Republic 9 587 695 9 587 695 Denmark 15 907 776 15 907 776 Germany 164 990 577 164 990 577 Estonia 1 146 432 1 146 432 Ireland 10 895 680 10 895 680 Greece 16 260 837 16 260 837 Spain 70 849 596 70 849 596 France 129 567 155 129 567 155 Italy 103 025 652 103 025 652 Cyprus 1 108 055 1 108 055 Latvia 1 613 307 1 613 307 Lithuania 2 188 177 2 188 177 Luxembourg 2 001 616 2 001 616 Hungary 6 714 700 6 714 700 Malta 370 071 370 071 Netherlands – 626 854 574 – 626 854 574 Austria 18 657 737 18 657 737 Poland 24 224 276 24 224 276 Portugal 10 637 356 10 637 356 Romania 9 217 113 9 217 113 Slovenia 2 425 703 2 425 703 Slovakia 4 217 790 4 217 790 Finland 12 711 035 12 711 035 Sweden – 142 018 610 – 142 018 610 United Kingdom 125 238 227 125 238 227 Article 1 6 0 — Total 0 0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter Heading Budget 2009 Amending budget No 3 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR p.m. — p.m. 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 OWN RESOURCES DECISION 2007/436/EC, EURATOM 0 0 Title 3 — Total p.m. 0 p.m.

CHAPTER 3 0 —

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Title Chapter Article Item Heading Budget 2009 Amending budget No 3 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 3 0 0 Surplus available from the preceding financial year p.m. p.m. Article 3 0 0 — Subtotal p.m. p.m. 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. Article 3 0 2 — Subtotal p.m. p.m. Chapter 3 0 — Total p.m. p.m.

3 0 0

Surplus available from the preceding financial year

Budget 2009 Amending budget No 3 New amount p.m. — p.m.

Remarks

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

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

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

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

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1).

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.

3 0 2

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

Budget 2009 Amending budget No 3 New amount p.m. — p.m.

Remarks

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

Legal basis

Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1).

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 4(3) thereof.

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).

CHAPTER 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

Title Chapter Article Item Heading Budget 2009 Amending budget No 3 New amount 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 3 1 0 Application for 1989 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 3 1 0 3 Application for 1989 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. — p.m. Article 3 1 0 — Subtotal p.m. — p.m. Chapter 3 1 — Total p.m. — p.m.

3 1 0

Application for 1989 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

3 1 0 3

Application for 1989 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

Budget 2009 Amending budget No 3 New amount p.m. — p.m.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(4), (5) and (8) thereof.

Member State Budget 2009 Amending budget No 3 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia p.m. — p.m. Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Italy p.m. — p.m. Cyprus p.m. — p.m. Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg p.m. — p.m. Hungary p.m. — p.m. Malta p.m. — p.m. Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Item 3 1 0 3 — Total p.m. — p.m.

CHAPTER 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

Title Chapter Article Item Heading Budget 2009 Amending budget No 3 New amount 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 3 2 0 Application for 1995 and subsequent financial years of Article 10(6) to (8) of Regulation (EC, Euratom) No 1150/2000 3 2 0 3 Application for 1995 and subsequent financial years of Article 10(6) to (8) of Regulation (EC, Euratom) No 1150/2000 p.m. — p.m. Article 3 2 0 — Subtotal p.m. — p.m. Chapter 3 2 — Total p.m. — p.m.

3 2 0

Application for 1995 and subsequent financial years of Article 10(6) to (8) of Regulation (EC, Euratom) No 1150/2000

3 2 0 3

Application for 1995 and subsequent financial years of Article 10(6) to (8) of Regulation (EC, Euratom) No 1150/2000

Budget 2009 Amending budget No 3 New amount p.m. — p.m.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(6), (7) and (8) thereof.

Member State Budget 2009 Amending budget No 3 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia p.m. — p.m. Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Italy p.m. — p.m. Cyprus p.m. — p.m. Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg p.m. — p.m. Hungary p.m. — p.m. Malta p.m. — p.m. Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Item 3 2 0 3 — Total p.m. — p.m.

CHAPTER 3 7 —

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

Title Chapter Article Item Heading Budget 2009 Amending budget No 3 New amount 3 7 ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE OWN RESOURCES DECISION 2007/436/EC, EURATOM 3 7 0 Adjustment relating to the implementation of the own resources decision 2007/436/EC, Euratom for the years 2007 and 2008 0 Article 3 7 0 — Subtotal 0 Chapter 3 7 — Total 0

Remarks

New Chapter

3 7 0

Adjustment relating to the implementation of the own resources decision 2007/436/EC, Euratom for the years 2007 and 2008

Budget 2009 Amending budget No 3 New amount 0 0

Remarks

New Article

Result of the calculation for the retroactive implementation of the Own Resources Decision 2007/436/EC, Euratom for the years 2007 and 2008.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1).

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 11 thereof.

Member State Budget 2009 Amending budget No 3 New amount Belgium 204 589 861 204 589 861 Bulgaria 17 366 133 17 366 133 Czech Republic 71 314 837 71 314 837 Denmark 143 571 167 143 571 167 Germany –1 736 354 527 –1 736 354 527 Estonia 8 734 505 8 734 505 Ireland 91 629 026 91 629 026 Greece 126 166 977 126 166 977 Spain 592 534 409 592 534 409 France 1 096 152 291 1 096 152 291 Italy 949 414 872 949 414 872 Cyprus 8 882 419 8 882 419 Latvia 11 893 607 11 893 607 Lithuania 16 715 516 16 715 516 Luxembourg 16 872 718 16 872 718 Hungary 57 520 700 57 520 700 Malta 3 006 056 3 006 056 Netherlands –2 108 712 670 –2 108 712 670 Austria –30 989 269 –30 989 269 Poland 177 873 305 177 873 305 Portugal 89 132 398 89 132 398 Romania 72 969 422 72 969 422 Slovenia 19 006 610 19 006 610 Slovakia 32 789 749 32 789 749 Finland 110 353 342 110 353 342 Sweden – 707 893 691 – 707 893 691 United Kingdom 665 460 237 665 460 237 Article 3 7 0 — Total 0 0

(1) The figures in this column correspond to those in the 2009 budget plus Amending Budgets No 1/2009 to No 3/2009.

(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.

(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) The figures in this column correspond to those in the 2009 budget plus Amending Budgets No 1/2009 to No 3/2009.

(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.

(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.

(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) 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 %.

(10) Calculation of rate: (80 228 112 940) / (129 843 731 000) = 0,617882067329073.

(11) Rounded percentages.

(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.

(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 %).

(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).

(15) p.m. (own resources + other revenue = total revenue = total expenditure); (114 736 339 840 + 1 359 722 489 = 116 096 062 329 = 116 096 062 329).

(16) Total own resources as percentage of GNI: (114 736 339 840) / (12 984 373 100 000) = 0,88 %; own resources ceiling as percentage of GNI: 1,24 %.