Official Journal of the European Union

FINAL ADOPTION

of the general budget of the European Union for the financial year 2007

(2007/143/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

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

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

Having regard to Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (1),

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 (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 the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure (4),

Having regard to the draft general budget of the European Union for the financial year 2007, which the Council established on 14 July 2006,

Having regard to the resolution adopted by the European Parliament on 26 October 2006 on the draft general budget of the European Union for the financial year 2007, Section III — Commission, and Letter of amendment No 1/2007 to the draft general budget of the European Union for the financial year 2007,

Having regard to the resolution adopted by the European Parliament on 26 October 2006 on the draft general budget of the European Union for the financial year 2007, Section I — European Parliament, Section II — Council, Section IV — Court of Justice, Section V — Court of Auditors, Section VI — Economic and Social Committee, Section VII — Committee of the Regions, Section VIII(A) — European Ombudsman, Section VIII(B) — European Data Protection Supervisor,

Having regard to Letter of amendment No 2/2007 to the draft general budget of the European Union for the financial year 2007,

Having regard to Letter of amendment No 3/2007 to the draft general budget of the European Union for the financial year 2007,

Having regard to the amendments and proposed modifications to the draft general budget adopted by the European Parliament on 26 October 2006,

Having regard to the Council's modifications to the amendments and proposed modifications adopted by the European Parliament to the draft general budget,

Having regard to the results of the conciliation of 21 November 2006 and the subsequent meeting of 28 November 2006,

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

Having regard to the resolution adopted by the European Parliament on 14 December 2006,

DECLARES:

The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community has been completed and the general budget of the European Union for the financial year 2007 has been finally adopted.

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

(2) OJ L 248, 16.9.2002, p. 1. Regulation as amended by Council Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1).

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

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

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget I/9

B. General statement of revenue by budget heading I/19

C. Staff I/121

D. Buildings I/171

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section I: Parliament

— Revenue I/178

— Expenditure I/191

Section II: Council

— Revenue I/238

— Expenditure I/253

Section III: Commission (volume II)

— Revenue II/13

— Expenditure II/67

Section IV: Court of Justice

— Revenue I/300

— Expenditure I/310

Section V: Court of Auditors

— Revenue I/344

— Expenditure I/355

Section VI: European Economic and Social Committee

— Revenue I/388

— Expenditure I/399

Section VII: Committee of the Regions

— Revenue I/432

— Expenditure I/443

Section VIII: European Ombudsman

— Revenue I/474

— Expenditure I/481

Section IX: European Data-protection Supervisor

— Revenue I/508

— Expenditure I/513

CONTENTS — VOLUME I

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget I/9

B. General statement of revenue by budget heading I/19

— Title 1: Own resources I/20

— Title 3: Surpluses, balances and adjustments I/41

— Title 4: Revenue accruing from persons working with the institutions and with other Community bodies I/53

— Title 5: Revenue accruing from the administrative operation of the institutions I/62

— Title 6: Contributions and refunds in connection with Community agreements and programmes I/73

— Title 7: Interest on late payments and fines I/97

— Title 8: Borrowing-and-lending operations I/101

— Title 9: Miscellaneous revenue I/118

C. Staff I/121

D. Buildings I/171

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section I: Parliament

— Revenue I/178

— Title 4: Revenue accruing from persons working with the institutions and other Community bodies I/178

— Title 5: Revenue accruing from the administrative operation of the institution I/181

— Title 6: Contributions and refunds in connection with Community agreements and programmes I/187

— Title 9: Miscellaneous revenue I/189

— Expenditure I/191

— Title 1: Persons working with the institution I/192

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure I/208

— Title 3: Expenditure resulting from general functions carried out by the institution I/218

— Title 4: Expenditure resulting from special functions carried out by the institution I/228

— Title 10: Other expenditure I/231

Section II: Council

— Revenue I/238

— Title 4: Miscellaneous Community taxes, levies and dues I/238

— Title 5: Revenue accruing from the administrative operation of the institution I/241

— Title 6: Contributions and repayments under Community agreements and programmes I/247

— Title 7: Interest on late payments I/249

— Title 9: Miscellaneous revenue I/251

— Expenditure I/253

— Title 1: Persons working with the institution I/254

— Title 2: Buildings, equipment and operating expenditure I/267

— Title 3: Expenditure arising out of the institution's performance of its specific missions I/281

— Title 10: Other expenditure I/294

Section IV: Court of Justice

— Revenue I/300

— Title 4: Revenue from persons working with the institution I/300

— Title 5: Revenue accruing from the administration of the institution I/303

— Title 9: Miscellaneous revenue I/308

— Expenditure I/310

— Title 1: Persons working with the institution I/311

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure I/324

— Title 3: Expenditure resulting from special functions carried out by the institution I/336

— Title 10: Other expenditure I/338

Section V: Court of Auditors

— Revenue I/344

— Title 4: Revenue accruing from persons working for the institutions and other Community bodies I/344

— Title 5: Revenue accruing from the administrative operation of the institution I/347

— Title 9: Miscellaneous revenue I/353

— Expenditure I/355

— Title 1: Expenditure relating to the institution I/356

— Title 2: Buildings, movable property, equipment and miscellaneous operating expenditure I/370

— Title 10: Other expenditure I/383

Section VI: European Economic and Social Committee

— Revenue I/388

— Title 4: Revenue accruing from persons working with the institutions and other Community bodies I/388

— Title 5: Revenue accruing from the administrative operation of the institution I/391

— Title 9: Miscellaneous revenue I/397

— Expenditure I/399

— Title 1: Expenditure relating to persons working with the institution I/400

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure I/413

— Title 10: Other expenditure I/427

Section VII: Committee of the Regions

— Revenue I/432

— Title 4: Revenue accruing from persons working with the institutions and other Community bodies I/432

— Title 5: Revenue accruing from the administrative operation of the institution I/435

— Title 9: Miscellaneous revenue I/441

— Expenditure I/443

— Title 1: Persons working with the institution I/444

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure I/456

— Title 10: Other expenditure I/469

Section VIII: European Ombudsman

— Revenue I/474

— Title 4: Revenue accruing from persons working with the institutions and other Community bodies I/474

— Title 6: Contributions and refunds in connection with community agreements and programmes I/477

— Title 9: Miscellaneous revenue I/479

— Expenditure I/481

— Title 1: Expenditure relating to persons working with the institution I/482

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure I/491

— Title 3: Expenditure resulting from general functions carried out by the institution I/497

— Title 10: Other expenditure I/503

Section IX: European Data-protection Supervisor

— Revenue I/508

— Title 4: Miscellaneous Community taxes, levies and charges I/508

— Title 9: Miscellaneous revenue I/511

— Expenditure I/513

— Title 1: Expenditure relating to persons working with the institution I/514

— Title 2: Buildings, equipment and miscellaneous operating expenditure I/526

— Title 10: Other expenditure I/532

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

INTRODUCTION

The general budget of the European Union is the instrument which sets out and authorises the total amount of revenue and expenditure deemed necessary for the European Community and the European Atomic Energy Community for each year.

The budget is established and implemented in compliance with the principles of unity, budgetary accuracy, annuality, equilibrium, unit of account, universality, specification, sound financial management and transparency.

— The principle of unity and the principle of budgetary accuracy mean that all Community revenue and expenditure and that of the European Union when it is charged to the budget must be incorporated in a single document.

— The principle of annuality means that the budget is adopted for one budgetary year at a time and that both commitment and payment appropriations for the current budgetary year must, in principle, be used in the course of the year.

— The principle of equilibrium means that forecasts of revenue for the budgetary year must be equal to payment appropriations for that year: borrowing to cover any budget deficit which may arise is not compatible with the own resources system and will not be authorised.

— In accordance with the principle of unit of account, the budget is drawn up and implemented in euro and the accounts shall be presented in euro.

— The principle of universality means that total revenue is to cover total payment appropriations with the exception of a limited number of revenue items which are assigned to particular items of expenditure. All revenue and expenditure is entered in full in the budget without any adjustment against each other.

— The principle of specification means that each appropriation must have a given purpose and be assigned to a specific objective in order to prevent any confusion between appropriations.

— The principle of sound financial management is defined by reference to the principles of economy, efficiency and effectiveness.

— The budget is established in compliance with the principle of transparency, ensuring sound information on implementation of the budget and the accounts.

The budget presents appropriations and resources by purpose (activity-based budgeting), with a view to enhancing transparency in the management of the budget with reference to the objectives of sound financial management and in particular efficiency and effectiveness.

The expenditure authorised by the present budget totals EUR 126 551,10 million in commitment appropriations and EUR 115 497,22 million in payment appropriations, representing growth rates of 4,96 % and 7,56 % respectively by comparison with the 2006 budget.

Budgetary revenue totals EUR 115 497,22 million. The uniform rate of call for the VAT resource is 0,3334 % whilst that for the GNI resource is 0,6769 %. Traditional own resources (customs duties, agricultural duties and sugar levies) account for 14,99 % of the financing of the budget for 2007. The VAT resource accounts for 15,44 % and the GNI resource for 68,53 %. Miscellaneous revenue for this financial year is estimated at EUR 1 209,27 million.

The own resources needed to finance the 2007 budget account for 0,98 % of the total GNI, thus falling below the ceiling of 1,24 % of GNI calculated using the method set out in Article 3(1) of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources (OJ L 253, 7.10.2000, p. 42).

The tables below set out step by step the method used to calculate the financing of the 2007 budget.

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2007 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 2007 Budget 2006 (1) Change (%) 1. Sustainable growth 44 862 050 319 35 865 973 075 +25,08 2. Preservation and management of natural resources 54 718 545 736 54 579 470 941 +0,25 3. Citizenship, freedom, security and justice 1 176 965 652 1 162 155 453 +1,27 4. The EU as a global partner 7 352 746 732 8 093 291 458 –9,15 5. Administration 6 942 264 030 6 604 078 362 +5,12 6. Compensations 444 646 152 1 073 500 332 –58,58 Total expenditure (2) 115 497 218 621 107 378 469 621 +7,56





REVENUE

Description Budget 2007 Budget 2006 (3) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 209 273 561 2 349 189 094 –48,52 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) p.m. 2 410 079 591 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) p.m. 92 730 000 Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 1 516 079 442 Total revenue for Titles 3 to 9 1 209 273 561 6 368 078 127 –81,01 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) 17 307 700 000 14 888 900 000 +16,25 VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3) 17 827 409 252 17 200 276 121 +3,65 Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4) 79 152 835 808 68 921 215 373 +14,85 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (4) 114 287 945 060 101 010 391 494 +13,14 Total revenue (5) 115 497 218 621 107 378 469 621 +7,56





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 (6) Member States whose VAT base is capped (1) (2) (4) (5) (6) (7) Belgium 1 377 090 000 3 254 093 000 50 1 627 046 500 1 377 090 000 Bulgaria 133 630 000 250 734 000 50 125 367 000 125 367 000 Bulgaria Czech Republic 670 499 000 1 101 606 000 50 550 803 000 550 803 000 Czech Republic Denmark 891 726 000 2 259 663 000 50 1 129 831 500 891 726 000 Germany 9 919 942 000 23 148 221 000 50 11 574 110 500 9 919 942 000 Estonia 69 946 000 124 726 000 50 62 363 000 62 363 000 Estonia Greece 1 134 499 000 2 032 580 000 50 1 016 290 000 1 016 290 000 Greece Spain 6 192 350 000 10 078 570 000 50 5 039 285 000 5 039 285 000 Spain France 8 907 804 000 18 438 795 000 50 9 219 397 500 8 907 804 000 Ireland 915 297 000 1 563 390 000 50 781 695 000 781 695 000 Ireland Italy 5 792 627 000 14 678 365 000 50 7 339 182 500 5 792 627 000 Cyprus 117 035 000 147 960 000 50 73 980 000 73 980 000 Cyprus Latvia 76 233 000 166 638 000 50 83 319 000 76 233 000 Lithuania 101 663 000 244 476 000 50 122 238 000 101 663 000 Luxembourg 151 455 000 260 122 000 50 130 061 000 130 061 000 Luxembourg Hungary 385 117 000 878 113 000 50 439 056 500 385 117 000 Malta 38 849 000 48 143 000 50 24 071 500 24 071 500 Malta Netherlands 2 559 999 000 5 346 690 000 50 2 673 345 000 2 559 999 000 Austria 1 142 499 000 2 624 363 000 50 1 312 181 500 1 142 499 000 Poland 1 273 783 000 2 639 229 000 50 1 319 614 500 1 273 783 000 Portugal 949 154 000 1 544 415 000 50 772 207 500 772 207 500 Portugal Romania 384 105 000 1 028 555 000 50 514 277 500 384 105 000 Slovenia 159 684 000 304 908 000 50 152 454 000 152 454 000 Slovenia Slovakia 170 762 000 454 120 000 50 227 060 000 170 762 000 Finland 737 236 000 1 688 352 000 50 844 176 000 737 236 000 Sweden 1 330 523 000 3 120 578 000 50 1 560 289 000 1 330 523 000 United Kingdom 9 693 423 000 19 514 935 000 50 9 757 467 500 9 693 423 000 Total 55 276 930 000 116 942 340 000 58 471 170 000 53 473 109 000





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 2007. 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)) x 1/4 x United Kingdom correction Example: Germany Germany's theoretical VAT contribution = 9 919 942 000 / (53 473 109 000 – 9 693 423 000) × 1/4 × 5 251 202 631 = 297 464 591 (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 = 5 251 202 631 – (297 464 591 + 76 765 475 + 34 259 575 + 39 897 761))/(53 473 109 000 – (9 693 423 000 + 9 919 942 000 + 2 559 999 000 + 1 142 499 000 + 1 330 523 000)) Frozen rate = 0,166609823430018 % Uniform rate 0,5 % – 0, 166 609 823 430 018 % = 0,333390176569982 %





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 1 377 090 000 0,50 0,333390177 459 108 278 Bulgaria 125 367 000 0,50 0,333390177 41 796 126 Czech Republic 550 803 000 0,50 0,333390177 183 632 309 Denmark 891 726 000 0,50 0,333390177 297 292 689 Germany 9 919 942 000 0,50 0,333390177 3 307 211 215 Estonia 62 363 000 0,50 0,333390177 20 791 212 Greece 1 016 290 000 0,50 0,333390177 338 821 103 Spain 5 039 285 000 0,50 0,333390177 1 680 048 116 France 8 907 804 000 0,50 0,333390177 2 969 774 348 Ireland 781 695 000 0,50 0,333390177 260 609 434 Italy 5 792 627 000 0,50 0,333390177 1 931 204 938 Cyprus 73 980 000 0,50 0,333390177 24 664 205 Latvia 76 233 000 0,50 0,333390177 25 415 333 Lithuania 101 663 000 0,50 0,333390177 33 893 446 Luxembourg 130 061 000 0,50 0,333390177 43 361 060 Hungary 385 117 000 0,50 0,333390177 128 394 225 Malta 24 071 500 0,50 0,333390177 8 025 202 Netherlands 2 559 999 000 0,50 0,333390177 853 478 519 Austria 1 142 499 000 0,50 0,333390177 380 897 943 Poland 1 273 783 000 0,50 0,333390177 424 666 739 Portugal 772 207 500 0,50 0,333390177 257 446 395 Romania 384 105 000 0,50 0,333390177 128 056 834 Slovenia 152 454 000 0,50 0,333390177 50 826 666 Slovakia 170 762 000 0,50 0,333390177 56 930 373 Finland 737 236 000 0,50 0,333390177 245 787 240 Sweden 1 330 523 000 0,50 0,333390177 443 583 298 United Kingdom 9 693 423 000 0,50 0,333390177 3 231 692 006 Total 53 473 109 000 17 827 409 252





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 3 254 093 000 2 202 544 339 Bulgaria 250 734 000 169 710 193 Czech Republic 1 101 606 000 745 625 911 Denmark 2 259 663 000 1 529 460 881 Germany 23 148 221 000 15 667 955 129 Estonia 124 726 000 84 421 234 Greece 2 032 580 000 1 375 758 951 Spain 10 078 570 000 6 821 715 697 France 18 438 795 000 12 480 363 512 Ireland 1 563 390 000 1 058 186 043 Italy 14 678 365 000 9 935 103 187 Cyprus 147 960 000 100 147 249 Latvia 166 638 000 0,6768535 (7) 112 789 519 Lithuania 244 476 000 165 474 444 Luxembourg 260 122 000 176 064 494 Hungary 878 113 000 594 353 885 Malta 48 143 000 32 585 760 Netherlands 5 346 690 000 3 618 926 008 Austria 2 624 363 000 1 776 309 364 Poland 2 639 229 000 1 786 371 469 Portugal 1 544 415 000 1 045 342 747 Romania 1 028 555 000 696 181 084 Slovenia 304 908 000 206 378 057 Slovakia 454 120 000 307 372 726 Finland 1 688 352 000 1 142 767 014 Sweden 3 120 578 000 2 112 174 240 United Kingdom 19 514 935 000 13 208 752 671 Total 116 942 340 000 79 152 835 808





TABLE 4

Correction of budgetary imbalances for the United Kingdom for 2006 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

Description Coefficient (8) (%) Amount 1. United Kingdom’s share (in %) of total non-capped VAT bases 17,5894 2. United Kingdom’s share (in %) of PAE-adjusted total allocated expenditure 8,6985 3. (1) – (2) 8,8909 4. Total allocated expenditure 100 442 931 519 5. Pre-accession expenditure (PAE) (9) 1 815 757 317 6. PAE-adjusted total allocated expenditure = (4) – (5) 98 627 174 202 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 5 787 446 312 8. United Kingdom’s advantage (10) 528 700 814 9. Basic compensation for the United Kingdom = (7) – (8) 5 258 745 498 10. Windfall gains deriving from traditional own resources (11) 7 542 868 11. Correction for the United Kingdom = (9) – (10) 5 251 202 631





TABLE 5

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 251 202 631 (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 2,78 3,34 5,15 1,36 4,70 246 671 369 Bulgaria 0,21 0,26 0,40 0,10 0,36 19 006 494 Czech Republic 0,94 1,13 1,74 0,46 1,59 83 505 499 Denmark 1,93 2,32 3,58 0,94 3,26 171 290 177 Germany 19,79 23,76 0,— –17,82 0,— 5,94 311 914 289 Estonia 0,11 0,13 0,20 0,05 0,18 9 454 657 Greece 1,74 2,09 3,22 0,85 2,93 154 076 510 Spain 8,62 10,34 15,95 4,20 14,55 763 990 047 France 15,77 18,93 29,18 7,69 26,62 1 397 723 670 Ireland 1,34 1,60 2,47 0,65 2,26 118 510 304 Italy 12,55 15,07 23,23 6,12 21,19 1 112 670 226 Cyprus 0,13 0,15 0,23 0,06 0,21 11 215 874 Latvia 0,14 0,17 0,26 0,07 0,24 12 631 730 Lithuania 0,21 0,25 0,39 0,10 0,35 18 532 116 Luxembourg 0,22 0,27 0,41 0,11 0,38 19 718 136 Hungary 0,75 0,90 1,39 0,37 1,27 66 563 966 Malta 0,04 0,05 0,08 0,02 0,07 3 649 404 Netherlands 4,57 5,49 0,— –4,12 0,— 1,37 72 044 802 Austria 2,24 2,69 0,— –2,02 0,— 0,67 35 362 386 Poland 2,26 2,71 4,18 1,10 3,81 200 062 577 Portugal 1,32 1,59 2,44 0,64 2,23 117 071 935 Romania 0,88 1,06 1,63 0,43 1,48 77 967 984 Slovenia 0,26 0,31 0,48 0,13 0,44 23 113 068 Slovakia 0,39 0,47 0,72 0,19 0,66 34 423 848 Finland 1,44 1,73 2,67 0,70 2,44 127 982 851 Sweden 2,67 3,20 0,— –2,40 0,— 0,80 42 048 712 United Kingdom 16,69 0,— 0,— 0,— 0,— 0 Total 100,— 100,— 100,— –26,36 26,36 100,— 5 251 202 631

The calculations are made to 15 decimal places.

TABLE 6

Summary of financing (12) 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 (13) 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 correction 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 13 200 000 30 500 000 1 546 300 000 1 590 000 000 530 000 000 459 108 278 2 202 544 339 246 671 369 2 908 323 986 3,— 4 498 323 986 Bulgaria 8 600 000 0 83 500 000 92 100 000 30 700 000 41 796 126 169 710 193 19 006 494 230 512 813 0,24 322 612 813 Czech Republic 6 700 000 10 200 000 187 200 000 204 100 000 68 033 333 183 632 309 745 625 911 83 505 499 1 012 763 719 1,04 1 216 863 719 Denmark 38 600 000 15 000 000 293 100 000 346 700 000 115 566 667 297 292 689 1 529 460 881 171 290 177 1 998 043 747 2,06 2 344 743 747 Germany 239 500 000 114 600 000 2 820 400 000 3 174 500 000 1 058 166 663 3 307 211 215 15 667 955 129 311 914 289 19 287 080 633 19,89 22 461 580 633 Estonia 800 000 0 23 100 000 23 900 000 7 966 667 20 791 212 84 421 234 9 454 657 114 667 103 0,12 138 567 103 Greece 10 000 000 5 800 000 220 300 000 236 100 000 78 700 000 338 821 103 1 375 758 951 154 076 510 1 868 656 564 1,93 2 104 756 564 Spain 69 400 000 9 100 000 1 484 600 000 1 563 100 000 521 033 333 1 680 048 116 6 821 715 697 763 990 047 9 265 753 860 9,55 10 828 853 860 France 112 800 000 160 000 000 1 217 800 000 1 490 600 000 496 866 667 2 969 774 348 12 480 363 512 1 397 723 670 16 847 861 530 17,37 18 338 461 530 Ireland 500 000 5 000 000 233 200 000 238 700 000 79 566 667 260 609 434 1 058 186 043 118 510 304 1 437 305 781 1,48 1 676 005 781 Italy 108 700 000 12 400 000 1 503 200 000 1 624 300 000 541 433 333 1 931 204 938 9 935 103 187 1 112 670 226 12 978 978 351 13,38 14 603 278 351 Cyprus 5 500 000 0 37 100 000 42 600 000 14 200 000 24 664 205 100 147 249 11 215 874 136 027 328 0,14 178 627 328 Latvia 1 400 000 4 300 000 31 900 000 37 600 000 12 533 333 25 415 333 112 789 519 12 631 730 150 836 582 0,16 188 436 582 Lithuania 2 400 000 4 100 000 46 300 000 52 800 000 17 600 000 33 893 446 165 474 444 18 532 116 217 900 006 0,22 270 700 006 Luxembourg 400 000 0 18 700 000 19 100 000 6 366 667 43 361 060 176 064 494 19 718 136 239 143 690 0,25 258 243 690 Hungary 4 900 000 6 200 000 128 500 000 139 600 000 46 533 333 128 394 225 594 353 885 66 563 966 789 312 076 0,81 928 912 076 Malta 1 800 000 0 11 400 000 13 200 000 4 400 000 8 025 202 32 585 760 3 649 404 44 260 366 0,05 57 460 366 Netherlands 272 300 000 31 700 000 1 530 200 000 1 834 200 000 611 400 000 853 478 519 3 618 926 008 72 044 802 4 544 449 329 4,69 6 378 649 329 Austria 4 900 000 9 500 000 183 800 000 198 200 000 66 066 667 380 897 943 1 776 309 364 35 362 386 2 192 569 693 2,26 2 390 769 693 Poland 41 300 000 48 300 000 246 500 000 336 100 000 112 033 334 424 666 739 1 786 371 469 200 062 577 2 411 100 785 2,49 2 747 200 785 Portugal 20 900 000 4 400 000 107 200 000 132 500 000 44 166 667 257 446 395 1 045 342 747 117 071 935 1 419 861 077 1,46 1 552 361 077 Romania 23 300 000 0 142 400 000 165 700 000 55 233 334 128 056 834 696 181 084 77 967 984 902 205 902 0,93 1 067 905 902 Slovenia 100 000 4 200 000 36 400 000 40 700 000 13 566 667 50 826 666 206 378 057 23 113 068 280 317 791 0,29 321 017 791 Slovakia 1 400 000 5 200 000 55 700 000 62 300 000 20 766 667 56 930 373 307 372 726 34 423 848 398 726 947 0,41 461 026 947 Finland 6 900 000 4 800 000 131 500 000 143 200 000 47 733 333 245 787 240 1 142 767 014 127 982 851 1 516 537 105 1,56 1 659 737 105 Sweden 18 300 000 8 900 000 397 800 000 425 000 000 141 666 667 443 583 298 2 112 174 240 42 048 712 2 597 806 250 2,68 3 022 806 250 United Kingdom 472 100 000 38 900 000 2 569 800 000 3 080 800 000 1 026 933 334 3 231 692 006 13 208 752 671 –5 251 202 631 11 189 242 046 11,54 14 270 042 046 Total 1 486 700 000 533 100 000 15 287 900 000 17 307 700 000 5 769 233 333 17 827 409 252 79 152 835 808 0 96 980 245 060 100,— 114 287 945 060

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Financial year 2007 Financial year 2006 Financial year 2005 1 OWN RESOURCES 114 287 945 060 101 010 391 494 98 373 313 140,90 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 4 018 889 033 5 700 453 008,36 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND WITH OTHER COMMUNITY BODIES 950 332 656 1 034 904 640 785 650 405,95 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 80 546 000 78 630 000 177 149 462,50 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES 10 000 000 235 000 000 1 641 785 879,12 7 INTEREST ON LATE PAYMENTS AND FINES 123 000 000 911 500 000 356 379 646,77 8 BORROWING-AND-LENDING OPERATIONS 25 284 905 59 028 454 41 756 678,60 9 MISCELLANEOUS REVENUE 20 110 000 30 126 000 14 149 725,99 GRAND TOTAL 115 497 218 621 107 378 469 621 107 090 637 948,19

TITLE 1

OWN RESOURCES

Article Item Heading Financial year 2007 Financial year 2006 Financial year 2005 CHAPTER 1 0 1 0 0 Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) 1 0 0 0 Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) 1 486 700 000 863 400 000 1 350 779 664,23 Article 1 0 0 — Total 1 486 700 000 863 400 000 1 350 779 664,23 CHAPTER 1 0 — TOTAL 1 486 700 000 863 400 000 1 350 779 664,23 CHAPTER 1 1 1 1 0 Sugar production levies 92 325 000 148 350 000 584 954 405,85 1 1 1 Sugar storage levies p.m. p.m. 0,— 1 1 2 Isoglucose production levies 1 725 000 1 125 000 6 591 141,27 1 1 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production p.m. p.m. 168 274,44 1 1 4 Charges levied on substituted C sugar and C isoglucose p.m. p.m. 0,— 1 1 5 Production levy for inulin syrup 1 050 000 1 125 000 2 632 765,32 1 1 6 Additional levies provided for in Regulation (EEC) No 1107/88 p.m. p.m. 100 770 566,52 1 1 7 Production charge p.m. 1 1 8 One-off amounts on additional sugar quota and supplementary isoglucose quota 438 000 000 1 1 9 Surplus amount p.m. CHAPTER 1 1 — TOTAL 533 100 000 150 600 000 695 117 153,40 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom 15 287 900 000 13 874 900 000 12 017 241 801,46 CHAPTER 1 2 — TOTAL 15 287 900 000 13 874 900 000 12 017 241 801,46 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom 17 827 409 252 17 200 276 121 15 618 908 472,73 CHAPTER 1 3 — TOTAL 17 827 409 252 17 200 276 121 15 618 908 472,73 CHAPTER 1 4 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom 1 4 0 0 Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom 79 152 835 808 68 463 215 373 68 671 153 734,88 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 — 229 000 000 140 445 954,14 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 — 229 000 000 0,— Article 1 4 0 — Total 79 152 835 808 68 921 215 373 68 811 599 689,02 CHAPTER 1 4 — TOTAL 79 152 835 808 68 921 215 373 68 811 599 689,02 CHAPTER 1 5 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom 0 0 – 120 333 639,94 CHAPTER 1 5 — TOTAL 0 0 – 120 333 639,94 Title 1 — Total 114 287 945 060 101 010 391 494 98 373 313 140,90 CHAPTER 1 0 — AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) CHAPTER 1 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) CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES

CHAPTER 1 0 — AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

1 0 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)

Financial year 2007 Financial year 2006 Financial year 2005 1 486 700 000 863 400 000 1 350 779 664,23

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

Forecasts are net figures (without 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 2007 Budget 2006 Outturn 2005 Belgium 13 200 000 7 803 851 12 251 060,30 Bulgaria 8 600 000 Czech Republic 6 700 000 3 958 475 6 237 763,76 Denmark 38 600 000 22 959 156 35 839 424,67 Germany 239 500 000 142 165 811 222 342 872,61 Estonia 800 000 452 397 750 751,94 Greece 10 000 000 5 881 163 9 288 611,59 Spain 69 400 000 41 168 143 64 471 062,45 France 112 800 000 66 954 781 104 741 171,33 Ireland 500 000 339 298 497 106,64 Italy 108 700 000 64 466 597 100 879 669,27 Cyprus 5 500 000 3 279 879 5 105 947,13 Latvia 1 400 000 791 695 1 311 900,86 Lithuania 2 400 000 1 470 291 2 212 280,19 Luxembourg 400 000 226 199 362 653,15 Hungary 4 900 000 2 940 582 4 543 664,66 Malta 1 800 000 1 017 894 1 671 372,02 Netherlands 272 300 000 161 618 889 252 786 790,75 Austria 4 900 000 2 827 482 4 506 123,35 Poland 41 300 000 24 542 547 38 324 058,35 Portugal 20 900 000 12 440 922 19 447 515,13 Romania 23 300 000 Slovenia 100 000 113 099 100 858,25 Slovakia 1 400 000 904 794 1 341 662,68 Finland 6 900 000 4 071 575 6 444 621,21 Sweden 18 300 000 10 857 532 17 011 843,76 United Kingdom 472 100 000 280 146 948 438 308 878,18 Item 1 0 0 0 — Total 1 486 700 000 863 400 000 1 350 779 664,23

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)

1 1 0 Sugar production levies

Financial year 2007 Financial year 2006 Financial year 2005 92 325 000 148 350 000 584 954 405,85

Under the common organisation of the market in the sugar sector, sugar producers pay basic and B production levies 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 referred to in Article 1 1 6 of this chapter will then have to be paid by sugar producers in accordance with Article 16 of Regulation (EC) No 1260/2001.

Forecasts are net figures (without 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), as last amended by Regulation (EC) No 318/2006 (OJ L 58, 28.2.2006, p. 1).

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium 4 550 000 7 600 000 33 523 629,16 Bulgaria — Czech Republic 2 175 000 2 500 000 6 809 508,57 Denmark 2 400 000 4 400 000 20 979 225,74 Germany 19 350 000 35 925 000 175 266 702,11 Estonia — — 0,— Greece 1 675 000 2 300 000 2 459 674,41 Spain 4 900 000 5 675 000 16 536 990,64 France 19 825 000 35 450 000 167 631 619,50 Ireland 1 025 000 1 400 000 5 108 032,77 Italy 8 350 000 13 725 000 10 891 310,96 Cyprus — — 0,— Latvia 325 000 300 000 636 517,83 Lithuania 500 000 500 000 976 380,27 Luxembourg — — 0,— Hungary 1 850 000 1 900 000 3 941 681,93 Malta — — 0,— Netherlands 4 850 000 8 600 000 40 264 191,84 Austria 2 150 000 3 700 000 16 697 869,90 Poland 8 250 000 10 325 000 33 718 583,20 Portugal 425 000 500 000 1 794 867,73 Romania — Slovenia 225 000 300 000 360 560,68 Slovakia 1 075 000 1 425 000 5 200 292,84 Finland 750 000 1 100 000 3 744 905,36 Sweden 1 850 000 2 600 000 9 214 800,83 United Kingdom 5 825 000 8 125 000 29 197 059,58 Article 1 1 0 — Total 92 325 000 148 350 000 584 954 405,85

1 1 1 Sugar storage levies

Financial year 2007 Financial year 2006 Financial year 2005 p.m. p.m. 0,—

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 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 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.

Forecasts are net figures (without collection costs).

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium p.m. p.m. 0,— Bulgaria p.m. Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia p.m. — 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Ireland p.m. p.m. 0,— Italy p.m. p.m. 0,— Cyprus p.m. — 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta p.m. — 0,— Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. p.m. 0,— Portugal p.m. p.m. 0,— Romania p.m. Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 0,— Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 1 — Total p.m. p.m. 0,—

1 1 2 Isoglucose production levies

Financial year 2007 Financial year 2006 Financial year 2005 1 725 000 1 125 000 6 591 141,27

The common organisation of the markets in sugar provides that isoglucose-production undertakings pay basic and B production levies 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 referred to in Article 1 1 6 of this chapter will then have to be paid by isoglucose producers in accordance with Article 16 of Regulation (EC) No 1260/2001.

Forecasts are net figures (without 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), as last amended by Regulation (EC) No 318/2006 (OJ L 58, 28.2.2006, p. 1).

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium 300 000 150 000 1 437 591,91 Bulgaria — Czech Republic — — 0,— Denmark — — 0,— Germany 225 000 75 000 584 100,39 Estonia — — 0,— Greece 150 000 p.m. 253 857,7 Spain 225 000 225 000 923 626,08 France 75 000 75 000 446 301, Ireland — — 0,— Italy 75 000 75 000 369 705,95 Cyprus — — 0,— Latvia — — 0,— Lithuania — — 0,— Luxembourg — — 0,— Hungary 375 000 300 000 877 053,28 Malta — — 0,— Netherlands p.m. p.m. 165 276,76 Austria — — 0,— Poland p.m. 75 000 261 449,69 Portugal p.m. p.m. 180 099,86 Romania — Slovenia — — 0,— Slovakia 150 000 75 000 560 256,14 Finland 75 000 p.m. 73 440,44 Sweden — — 0,— United Kingdom 75 000 75 000 458 382,07 Article 1 1 2 — Total 1 725 000 1 125 000 6 591 141,27

1 1 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production

Financial year 2007 Financial year 2006 Financial year 2005 p.m. p.m. 168 274,44

Forecasts are net figures (without 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), as last amended by Regulation (EC) No 967/2006 (OJ L 176, 30.6.2006, p. 22).

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium p.m. p.m. 0,— Bulgaria — Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 168 274,44 Estonia — — 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Ireland p.m. p.m. 0,— Italy p.m. p.m. 0,— Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta — — 0,— Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. p.m. 0,— Portugal p.m. p.m. 0,— Romania — Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 0,— Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 3 — Total p.m. p.m. 168 274,44

1 1 4 Charges levied on substituted C sugar and C isoglucose

Financial year 2007 Financial year 2006 Financial year 2005 p.m. p.m. 0,—

Forecasts are net figures (without 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), as last amended by Regulation (EC) No 967/2006 (OJ L 176, 30.6.2006, p. 22).

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium p.m. p.m. 0,— Bulgaria — Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia — — 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Ireland p.m. p.m. 0,— Italy p.m. p.m. 0,— Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta — — 0,— Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. p.m. 0,— Portugal p.m. p.m. 0,— Romania — Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 0,— Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 4 — Total p.m. p.m. 0,—

1 1 5 Production levy for inulin syrup

Financial year 2007 Financial year 2006 Financial year 2005 1 050 000 1 125 000 2 632 765,32

Continuation of the existing production quota arrangements for sugar requires that similar arrangements be applied to the production of inulin syrup, a direct substitute for isoglucose and liquid sugar, to prevent this product from disturbing a market which, because of the surplus, could further increase the export costs of sugar and isoglucose producers alone.

The common organisation of the market in sugar provides that inulin syrup producers pay basic and B production levies and where necessary the additional levy covering market support expenditure.

Forecasts are net figures (without 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), as last amended by Commission Regulation (EC) No 318/2006 (OJ L 58, 28.2.2006, p. 1).

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium 750 000 750 000 1 918 692,34 Bulgaria — Czech Republic — — 0,— Denmark — — 0,— Germany — — 0,— Estonia — — 0,— Greece — — 0,— Spain — — 0,— France 75 000 75 000 217 339,50 Ireland — — 0,— Italy — — 0,— Cyprus — — 0,— Latvia — — 0,— Lithuania — — 0,— Luxembourg — — 0,— Hungary — — 0,— Malta — — 0,— Netherlands 225 000 300 000 496 733,48 Austria — — 0,— Poland — — 0,— Portugal — — 0,— Romania — Slovenia — — 0,— Slovakia — — 0,— Finland — — 0,— Sweden — — 0,— United Kingdom — — 0,— Article 1 1 5 — Total 1 050 000 1 125 000 2 632 765,32

1 1 6 Additional levies provided for in Regulation (EEC) No 1107/88

Financial year 2007 Financial year 2006 Financial year 2005 p.m. p.m. 100 770 566,52

The additional levy is intended to eliminate completely the total loss within the meaning of Article 15 of Regulation (EC) No 1260/2001 recorded since the 1988/89 marketing year and not covered by the yield of the production levies applicable to those years.

Forecasts are net figures (without 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), as last amended by Commission Regulation (EC) No 318/2006 (OJ L 58, 28.2.2006, p. 1).

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium p.m. p.m. 5 876 814,19 Bulgaria — Czech Republic p.m. p.m. 1 886 849,42 Denmark p.m. p.m. 3 340 253,23 Germany p.m. p.m. 28 021 825,37 Estonia — — 0,— Greece p.m. p.m. 391 949,12 Spain p.m. p.m. 2 782 349,27 France p.m. p.m. 26 712 099,75 Ireland p.m. p.m. 813 964,95 Italy p.m. p.m. 1 794 443,05 Cyprus — — 0,— Latvia p.m. p.m. 172 057,26 Lithuania p.m. p.m. 263 944,88 Luxembourg — — 0,— Hungary p.m. p.m. 1 308 807,26 Malta — — 0,— Netherlands p.m. p.m. 6 521 590,30 Austria p.m. p.m. 2 660 805,57 Poland p.m. p.m. 9 450 569,76 Portugal p.m. p.m. 314 711,09 Romania — Slovenia p.m. p.m. 97 462,22 Slovakia p.m. p.m. 1 581 051,30 Finland p.m. p.m. 608 461,77 Sweden p.m. p.m. 1 442 729,81 United Kingdom p.m. p.m. 4 727 826,95 Article 1 1 6 — Total p.m. p.m. 100 770 566,52

1 1 7 Production charge

Financial year 2007 Financial year 2006 Financial year 2005 p.m.

New article

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.

Forecasts are net figures (without 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), as last amended by Regulation (EC) No 2011/2006 (OJ L 384, 29.12.2006, p. 1).

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium p.m. Bulgaria p.m. Czech Republic p.m. Denmark p.m. Germany p.m. Estonia — Greece p.m. Spain p.m. France p.m. Ireland p.m. Italy p.m. Cyprus — Latvia p.m. Lithuania p.m. Luxembourg — Hungary p.m. Malta — Netherlands p.m. Austria p.m. Poland p.m. Portugal p.m. Romania p.m. Slovenia p.m. Slovakia p.m. Finland p.m. Sweden p.m. United Kingdom p.m. Article 1 1 7 — Total p.m.

1 1 8 One-off amounts on additional sugar quota and supplementary isoglucose quota

Financial year 2007 Financial year 2006 Financial year 2005 438 000 000

New article

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.

Forecasts are net figures (without 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), as last amended by Regulation (EC) No 2011/2006 (OJ L 384, 29.12.2006, p. 1).

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium 24 900 000 Bulgaria — Czech Republic 8 025 000 Denmark 12 600 000 Germany 95 025 000 Estonia — Greece 3 975 000 Spain 3 975 000 France 140 025 000 Ireland 3 975 000 Italy 3 975 000 Cyprus — Latvia 3 975 000 Lithuania 3 600 000 Luxembourg — Hungary 3 975 000 Malta — Netherlands 26 625 000 Austria 7 350 000 Poland 40 050 000 Portugal 3 975 000 Romania — Slovenia 3 975 000 Slovakia 3 975 000 Finland 3 975 000 Sweden 7 050 000 United Kingdom 33 000 000 Article 1 1 8 — Total 438 000 000

1 1 9 Surplus amount

Financial year 2007 Financial year 2006 Financial year 2005 p.m.

New article

A surplus amount shall be levied and charged by the Member States to the undertakings concerned located on its territory in accordance with Article 15 of Council Regulation (EC) No 318/2006.

Forecasts are net figures (without 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), as last amended by Regulation (EC) No 2011/2006 (OJ L 384, 29.12.2006, p. 1).

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium p.m. Bulgaria p.m. Czech Republic p.m. Denmark p.m. Germany p.m. Estonia — Greece p.m. Spain p.m. France p.m. Ireland p.m. Italy p.m. Cyprus — Latvia p.m. Lithuania p.m. Luxembourg — Hungary p.m. Malta — Netherlands p.m. Austria p.m. Poland p.m. Portugal p.m. Romania p.m. Slovenia p.m. Slovakia p.m. Finland p.m. Sweden p.m. United Kingdom p.m. Article 1 1 9 — Total p.m.

CHAPTER 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

Financial year 2007 Financial year 2006 Financial year 2005 15 287 900 000 13 874 900 000 12 017 241 801,46

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

Forecasts are net figures (without 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 2007 Budget 2006 Outturn 2005 Belgium 1 546 300 000 1 444 700 000 1 318 186 828,81 Bulgaria 83 500 000 Czech Republic 187 200 000 151 700 000 131 195 702,71 Denmark 293 100 000 266 300 000 238 043 764,84 Germany 2 820 400 000 2 613 100 000 2 297 973 901,73 Estonia 23 100 000 19 800 000 15 253 311,03 Greece 220 300 000 202 500 000 187 254 454,10 Spain 1 484 600 000 1 295 800 000 1 013 095 014,78 France 1 217 800 000 1 130 900 000 1 037 512 204,50 Ireland 233 200 000 209 600 000 175 830 503,79 Italy 1 503 200 000 1 437 500 000 1 227 941 795,59 Cyprus 37 100 000 34 000 000 30 130 173,19 Latvia 31 900 000 26 000 000 18 232 980,59 Lithuania 46 300 000 40 800 000 30 683 837,13 Luxembourg 18 700 000 17 200 000 15 449 817,85 Hungary 128 500 000 114 400 000 102 598 911,68 Malta 11 400 000 10 700 000 10 225 057,86 Netherlands 1 530 200 000 1 403 000 000 1 184 068 146,75 Austria 183 800 000 179 100 000 164 652 391,76 Poland 246 500 000 218 800 000 190 279 111,78 Portugal 107 200 000 99 200 000 86 289 326,24 Romania 142 400 000 Slovenia 36 400 000 33 500 000 27 587 236,98 Slovakia 55 700 000 47 400 000 35 389 571,27 Finland 131 500 000 118 700 000 101 847 982,06 Sweden 397 800 000 377 100 000 323 365 381,83 United Kingdom 2 569 800 000 2 383 100 000 2 054 154 392,61 Article 1 2 0 — Total 15 287 900 000 13 874 900 000 12 017 241 801,46

CHAPTER 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

Financial year 2007 Financial year 2006 Financial year 2005 17 827 409 252 17 200 276 121 15 618 908 472,73

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules is of 0,3334 %. 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 2007 Budget 2006 Outturn 2005 Belgium 459 108 278 445 821 747 398 889 294,96 Bulgaria 41 796 126 Czech Republic 183 632 309 170 342 558 148 226 471,23 Denmark 297 292 689 289 309 330 251 643 783,51 Germany 3 307 211 215 3 290 759 430 3 033 119 601,96 Estonia 20 791 212 18 797 330 14 258 320,08 Greece 338 821 103 320 027 238 281 291 814,— Spain 1 680 048 116 1 593 800 795 1 340 497 310,04 France 2 969 774 348 2 887 911 189 2 571 592 188,96 Ireland 260 609 434 244 160 300 209 926 616,04 Italy 1 931 204 938 1 890 246 437 1 928 340 858,96 Cyprus 24 664 205 23 479 524 20 489 243,50 Latvia 25 415 333 22 608 876 16 643 901,85 Lithuania 33 893 446 31 220 691 30 415 704,02 Luxembourg 43 361 060 40 889 106 38 392 980,96 Hungary 128 394 225 126 441 810 117 900 982,89 Malta 8 025 202 7 721 123 7 050 777,71 Netherlands 853 478 519 835 916 997 733 585 232,04 Austria 380 897 943 370 193 483 332 550 012,— Poland 424 666 739 412 314 701 363 995 100,87 Portugal 257 446 395 249 555 485 217 892 448,96 Romania 128 056 834 Slovenia 50 826 666 48 193 349 43 568 342,92 Slovakia 56 930 373 53 592 745 48 917 979,76 Finland 245 787 240 239 931 873 213 854 931,— Sweden 443 583 298 429 230 091 383 149 109,36 United Kingdom 3 231 692 006 3 157 809 913 2 872 715 465,15 Article 1 3 0 — Total 17 827 409 252 17 200 276 121 15 618 908 472,73

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

1 4 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

Financial year 2007 Financial year 2006 Financial year 2005 79 152 835 808 68 463 215 373 68 671 153 734,88

The rate to be applied to the Member States’ gross national income for this financial year is 0,6769 %.

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 2007 Budget 2006 Outturn 2005 Belgium 2 202 544 339 1 924 381 059 1 942 631 218,04 Bulgaria 169 710 193 Czech Republic 745 625 911 622 305 186 602 137 803,36 Denmark 1 529 460 881 1 331 649 793 1 307 789 515,9 Germany 15 667 955 129 13 945 334 356 14 363 007 141,— Estonia 84 421 234 68 671 481 58 085 014,45 Greece 1 375 758 951 1 169 141 831 1 145 916 119,96 Spain 6 821 715 697 5 822 564 320 5 460 868 040,96 France 12 480 363 512 10 902 657 745 10 966 252 235,— Ireland 1 058 186 043 891 980 388 855 191 236,— Italy 9 935 103 187 8 741 722 232 8 985 652 292,04 Cyprus 100 147 249 85 776 741 83 386 815,92 Latvia 112 789 519 90 146 279 76 327 102,9 Lithuania 165 474 444 137 848 774 123 906 363,22 Luxembourg 176 064 494 149 378 425 156 403 898,96 Hungary 594 353 885 526 592 529 541 579 313,58 Malta 32 585 760 28 207 249 28 709 809,78 Netherlands 3 618 926 008 3 166 194 706 3 061 036 621,96 Austria 1 776 309 364 1 552 868 093 1 547 976 386,96 Poland 1 786 371 469 1 544 996 031 1 475 911 414,05 Portugal 1 045 342 747 911 690 387 887 642 145,96 Romania 696 181 084 Slovenia 206 378 057 176 062 704 177 478 585,98 Slovakia 307 372 726 253 990 149 235 654 385,92 Finland 1 142 767 014 1 001 045 954 1 004 703 855,96 Sweden 2 112 174 240 1 827 849 997 1 889 087 612,06 United Kingdom 13 208 752 671 11 590 158 964 11 693 818 804,96 Item 1 4 0 0 — Total 79 152 835 808 68 463 215 373 68 671 153 734,88

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

Financial year 2007 Financial year 2006 Financial year 2005 — 229 000 000 140 445 954,14

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), as last amended by Regulation (EC, Euratom) No 2273/2004 (OJ L 396, 31.12.2004, p. 28).

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1), as amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).

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

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

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1), and in particular Articles 26 and 45 thereof.

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium — 6 436 789 3 977 055,02 Bulgaria — Czech Republic — 2 081 525 1 228 386,67 Denmark — 4 454 185 2 672 719,06 Germany — 46 645 220 29 404 689,04 Estonia — 229 697 118 914,44 Greece — 3 910 618 2 345 978,59 Spain — 19 475 673 11 179 770,84 France — 36 467 884 22 450 677,27 Ireland — 2 983 551 1 750 791,31 Italy — 29 239 854 18 395 890,73 Cyprus — 286 911 171 914,58 Latvia — 301 527 155 612,44 Lithuania — 461 085 253 667,59 Luxembourg — 499 650 320 197,84 Hungary — 1 761 379 1 118 691,54 Malta — 94 349 59 012,91 Netherlands — 10 590 484 6 266 711,91 Austria — 5 194 129 3 169 097,2 Poland — 5 167 798 3 005 560,23 Portugal — 3 049 478 1 817 226,7 Romania — Slovenia — 588 905 363 500,46 Slovakia — 849 562 480 265,66 Finland — 3 348 360 2 056 881,4 Sweden — 6 113 906 3 795 972,13 United Kingdom — 38 767 481 23 886 768,58 Item 1 4 0 2 — Total — 229 000 000 140 445 954,14

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

Financial year 2007 Financial year 2006 Financial year 2005 — 229 000 000 0,—

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

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1), as amended by Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, p. 1).

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

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

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1), and in particular Articles 26 and 45 thereof and in particular Articles 26 and 45 thereof.

Reference acts

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

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium — 6 436 789 0,— Bulgaria — Czech Republic — 2 081 525 0,— Denmark — 4 454 185 0,— Germany — 46 645 220 0,— Estonia — 229 697 0,— Greece — 3 910 618 0,— Spain — 19 475 673 0,— France — 36 467 884 0,— Ireland — 2 983 551 0,— Italy — 29 239 854 0,— Cyprus — 286 911 0,— Latvia — 301 527 0,— Lithuania — 461 085 0,— Luxembourg — 499 650 0,— Hungary — 1 761 379 0,— Malta — 94 349 0,— Netherlands — 10 590 484 0,— Austria — 5 194 129 0,— Poland — 5 167 798 0,— Portugal — 3 049 478 0,— Romania — Slovenia — 588 905 0,— Slovakia — 849 562 0,— Finland — 3 348 360 0,— Sweden — 6 113 906 0,— United Kingdom — 38 767 481 0,— Item 1 4 0 3 — Total — 229 000 000 0,—

CHAPTER 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

Financial year 2007 Financial year 2006 Financial year 2005 0 0 – 120 333 639,94

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 2007 Budget 2006 Outturn 2005 Belgium 246 671 369 232 898 823 253 499 702,04 Bulgaria 19 006 494 Czech Republic 83 505 499 75 314 681 78 784 206,90 Denmark 171 290 177 161 163 335 170 626 344,78 Germany 311 914 289 296 624 626 326 677 437,— Estonia 9 454 657 8 310 988 7 579 685,06 Greece 154 076 510 141 495 758 149 533 989,— Spain 763 990 047 704 677 677 712 604 846,04 France 1 397 723 670 1 319 497 580 1 431 018 735,96 Ireland 118 510 304 107 952 207 111 596 436,96 Italy 1 112 670 226 1 057 969 681 1 172 564 382,96 Cyprus 11 215 874 10 381 157 10 891 043,37 Latvia 12 631 730 10 909 982 9 955 263,87 Lithuania 18 532 116 16 683 191 16 168 908,01 Luxembourg 19 718 136 18 078 571 20 409 608,04 Hungary 66 563 966 63 731 026 70 567 374,12 Malta 3 649 404 3 413 791 3 748 006,19 Netherlands 72 044 802 67 346 634 69 621 326,04 Austria 35 362 386 33 030 325 35 207 736,— Poland 200 062 577 186 983 630 193 428 582,21 Portugal 117 071 935 110 337 616 115 831 053,— Romania 77 967 984 Slovenia 23 113 068 21 308 044 23 160 724,87 Slovakia 34 423 848 30 739 238 30 797 591,49 Finland 127 982 851 121 151 901 131 106 782,04 Sweden 42 048 712 38 879 335 42 874 874,13 United Kingdom –5 251 202 631 –4 838 879 797 –5 308 588 280,02 Article 1 5 0 — Total 0 0 – 120 333 639,94

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Article Item Heading Financial year 2007 Financial year 2006 Financial year 2005 CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. 2 410 079 591 2 736 707 563,42 3 0 1 Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters p.m. p.m. 0,— 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. 92 730 000 525 961 402,07 CHAPTER 3 0 — TOTAL p.m. 2 502 809 591 3 262 668 965,49 CHAPTER 3 1 3 1 0 Application for 1989 and subsequent financial years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000 3 1 0 3 Application for 1989 and subsequent years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000 p.m. –14 157 979 399 121 900,81 Article 3 1 0 — Total p.m. –14 157 979 399 121 900,81 CHAPTER 3 1 — TOTAL p.m. –14 157 979 399 121 900,81 CHAPTER 3 2 3 2 0 Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000 3 2 0 3 Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000 p.m. 1 530 237 421 2 048 986 753,57 Article 3 2 0 — Total p.m. 1 530 237 421 2 048 986 753,57 CHAPTER 3 2 — TOTAL p.m. 1 530 237 421 2 048 986 753,57 CHAPTER 3 3 3 3 0 Refunds to Greece, Spain and Portugal p.m. p.m. 0,— CHAPTER 3 3 — TOTAL p.m. p.m. 0,— CHAPTER 3 4 3 4 0 Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice p.m. p.m. 6 013,33 CHAPTER 3 4 — TOTAL p.m. p.m. 6 013,33 CHAPTER 3 5 3 5 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 and subsequent financial years 3 5 0 1 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2001 — — –10 330 624,84 3 5 0 2 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2002 — 0 3 5 0 3 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2003 p.m. Article 3 5 0 — Total p.m. 0 –10 330 624,84 CHAPTER 3 5 — TOTAL p.m. 0 –10 330 624,84 CHAPTER 3 6 3 6 0 Result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 and subsequent financial years 3 6 0 4 Result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2004 p.m. 0 Article 3 6 0 — Total p.m. 0 CHAPTER 3 6 — TOTAL p.m. 0 Title 3 — Total p.m. 4 018 889 033 5 700 453 008,36 CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR CHAPTER 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 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(7) TO (9) OF REGULATION (EC, EURATOM) No 1150/2000 CHAPTER 3 3 — REFUNDS TO MEMBER STATES CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM CHAPTER 3 6 — RESULT OF THE INTERMEDIATE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0 Surplus available from the preceding financial year

Financial year 2007 Financial year 2006 Financial year 2005 p.m. 2 410 079 591 2 736 707 563,42

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), as amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1), and in particular Article 15 thereof.

3 0 1 Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters

Financial year 2007 Financial year 2006 Financial year 2005 p.m. p.m. 0,—

Legal basis

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27), and in particular Article 12 thereof.

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

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

Financial year 2007 Financial year 2006 Financial year 2005 p.m. 92 730 000 525 961 402,07

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

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), as last amended by Regulation (EC, Euratom) No 2273/2004 (OJ L 396, 31.12.2004, p. 28).

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

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1), and in particular Article 4(3) thereof.

Reference acts

Commission proposal for a Council Regulation, submitted by the Commission on 5 April 2005, amending Regulation (EC, Euratom) No 2728/94, establishing a Guarantee Fund for external actions (COM(2005) 130) of 5 April 2005.

CHAPTER 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

3 1 0 Application for 1989 and subsequent financial years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000

3 1 0 3 Application for 1989 and subsequent years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000

Financial year 2007 Financial year 2006 Financial year 2005 p.m. –14 157 979 399 121 900,81

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), as amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1), and in particular Article 10(4), (5), (6) and (9) thereof.

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium p.m. 7 593 795 23 921 369,93 Bulgaria — Czech Republic p.m. – 203 691 2 419 360,97 Denmark p.m. 12 235 609 1 423 491,50 Germany p.m. 4 934 693 – 144 808 762,24 Estonia p.m. 2 746 788 648 905,97 Greece p.m. –2 083 137 4 782 269,53 Spain p.m. 74 929 492 276 149 526,33 France p.m. 18 907 502 83 894 150,61 Ireland p.m. 894 019 19 793 221,65 Italy p.m. – 210 472 010 75 452 340,19 Cyprus p.m. 193 586 –30 149,92 Latvia p.m. 2 729 735 470 059,40 Lithuania p.m. –1 951 213 – 591 918,03 Luxembourg p.m. –4 003 361 – 668 442,04 Hungary p.m. –5 827 327 –9 392 366,83 Malta p.m. –6 431 – 233 867,48 Netherlands p.m. 51 227 725 24 369 115,10 Austria p.m. 15 168 934 –6 270 053,66 Poland p.m. 6 158 582 2 066 113,29 Portugal p.m. –23 121 725 65 792 863,40 Romania — Slovenia p.m. – 427 922 358 420,11 Slovakia p.m. 4 684 923 –3 610 153,03 Finland p.m. 6 889 024 274 339,33 Sweden p.m. 21 704 468 –44 961 010,57 United Kingdom p.m. 2 939 963 27 873 077,30 Item 3 1 0 3 — Total p.m. –14 157 979 399 121 900,81

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(7) TO (9) OF REGULATION (EC, EURATOM) No 1150/2000

3 2 0 Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000

3 2 0 3 Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000

Financial year 2007 Financial year 2006 Financial year 2005 p.m. 1 530 237 421 2 048 986 753,57

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), as amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1), and in particular Article 10(7), (8) and (9) thereof.

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium p.m. 4 653 468 53 532 433,23 Bulgaria — Czech Republic p.m. –1 573 470 11 262 547,11 Denmark p.m. 65 278 060 –20 511 529,31 Germany p.m. –75 160 250 – 238 851 900,65 Estonia p.m. 11 464 052 3 020 772,15 Greece p.m. –8 503 579 25 320 480,50 Spain p.m. 294 291 870 603 226 827,85 France p.m. 103 171 217 442 609 401,60 Ireland p.m. 20 439 779 66 587 799,78 Italy p.m. 489 163 465 88 842 147,98 Cyprus p.m. 768 531 – 140 352,38 Latvia p.m. 5 351 569 5 844 274,13 Lithuania p.m. 7 017 516 2 710 666,45 Luxembourg p.m. –7 109 823 –3 111 714,89 Hungary p.m. –4 434 001 –1 850 757,56 Malta p.m. 8 270 –1 088 693,22 Netherlands p.m. 324 958 979 582 399 267,78 Austria p.m. 1 368 507 37 746 576,74 Poland p.m. 30 445 125 16 784 834,85 Portugal p.m. –4 005 298 135 846 810,67 Romania — Slovenia p.m. –1 740 027 1 668 510,29 Slovakia p.m. 1 110 922 2 669 770,62 Finland p.m. 68 241 172 4 635 320,77 Sweden p.m. –36 642 274 32 236 083,16 United Kingdom p.m. 241 673 641 197 597 175,92 Item 3 2 0 3 — Total p.m. 1 530 237 421 2 048 986 753,57

CHAPTER 3 3 — REFUNDS TO MEMBER STATES

3 3 0 Refunds to Greece, Spain and Portugal

Financial year 2007 Financial year 2006 Financial year 2005 p.m. p.m. 0,—

Article 127 of the Act of Accession of Greece provided that during the transitional period (1981 to 1985) a decreasing proportion of the GNP-based financial contributions or of the VAT own resources paid by Greece into the general budget of the European Communities should be refunded.

Only the corrections to the VAT balances for 1981 to 1985 entered in Chapter 3 1 may lead to adjustments of the financial contributions made by Greece for the years in question.

Articles 187 and 374 of the Act of Accession of Spain and Portugal provided that during the transitional period (1986 to 1991) a decreasing proportion of the VAT own resources or of the GNP-based financial contributions paid by Spain and Portugal into the general budget, but not including their share in financing the United Kingdom’s rebate, should be refunded.

With effect from 1988, Spain and Portugal also receive a refund of a proportion of their payments in respect of the additional resource and their share in financing the United Kingdom’s rebate.

Only the adjustments to the VAT and GNP bases for 1986 to 1991 entered in Chapters 3 1 and 3 2 may lead to positive or negative refunds to Spain and Portugal.

Legal basis

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities’ own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 9 thereof.

Reference acts

Act of 28 May 1979 concerning the conditions of accession of the Hellenic Republic and the adjustments to the Treaties (OJ L 291, 19.11.1979, p. 17).

Act of 12 June 1985 concerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties (OJ L 302, 15.11.1985, p. 23).

Member State Budget 2007 Budget 2006 Outturn 2005 Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— Portugal p.m. p.m. 0,— Article 3 3 0 — Total p.m. p.m. 0,—

CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE

3 4 0 Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice

Financial year 2007 Financial year 2006 Financial year 2005 p.m. p.m. 6 013,33

Legal basis

Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, p. 1), and in particular Article 1(6) that inserted Article 10a in the Regulation (EC, Euratom) No 1150/2000.

Reference acts

Protocol on the position of Denmark and Protocol on the position of the United Kingdom and Ireland on justice and home affairs policy annexed to the Treaty of Amsterdam, and in particular Articles 3 and 5, respectively, thereof.

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium p.m. p.m. 20 239,98 Bulgaria — Czech Republic p.m. p.m. 4 234,69 Denmark p.m. p.m. – 689 845,17 Germany p.m. p.m. 152 863,48 Estonia p.m. p.m. 389,76 Greece p.m. p.m. 11 704,86 Spain p.m. p.m. 57 205,33 France p.m. p.m. 115 418,14 Ireland p.m. p.m. 8 699,62 Italy p.m. p.m. 93 972,67 Cyprus p.m. p.m. 572,12 Latvia p.m. p.m. 488,30 Lithuania p.m. p.m. 820,62 Luxembourg p.m. p.m. 1 512,03 Hungary p.m. p.m. 3 543,95 Malta p.m. p.m. 195,71 Netherlands p.m. p.m. 33 912,26 Austria p.m. p.m. 16 277,40 Poland p.m. p.m. 10 387,77 Portugal p.m. p.m. 9 728,43 Romania — Slovenia p.m. p.m. 1 194,16 Slovakia p.m. p.m. 1 580,49 Finland p.m. p.m. 10 375,45 Sweden p.m. p.m. 18 954,07 United Kingdom p.m. p.m. 121 587,21 Article 3 4 0 — Total p.m. p.m. 6 013,33

CHAPTER 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 in respect of the financial year 2000 and subsequent financial years

3 5 0 1 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2001

Financial year 2007 Financial year 2006 Financial year 2005 — — –10 330 624,84

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2001.

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium — — –25 912 107,96 Czech Republic — — 0,— Denmark — — –22 137 967,61 Germany — — 43 247 739,96 Estonia — — 0,— Greece — — –7 296 005,04 Spain — — –27 475 803,— France — — –1 102 158,— Ireland — — –4 635 083,04 Italy — — –64 555 998,96 Cyprus — — 0,— Latvia — — 0,— Lithuania — — 0,— Luxembourg — — – 530 540,04 Hungary — — 0,— Malta — — 0,— Netherlands — — –14 562 204,— Austria — — 5 119 497,— Poland — — 0,— Portugal — — –5 879 918,04 Slovenia — — 0,— Slovakia — — 0,— Finland — — –4 450 593,— Sweden — — –2 953 280,89 United Kingdom — — 122 793 797,78 Item 3 5 0 1 — Total — — –10 330 624,84

3 5 0 2 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2002

Financial year 2007 Financial year 2006 Financial year 2005 — 0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2002.

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium — 11 155 649 Czech Republic — — Denmark — 2 073 346 Germany — 82 380 532 Estonia — — Greece — 5 391 985 Spain — 54 405 942 France — 70 341 489 Ireland — 7 696 530 Italy — – 180 319 676 Cyprus — — Latvia — — Lithuania — — Luxembourg — 1 585 064 Hungary — — Malta — — Netherlands — 26 630 560 Austria — 38 174 612 Poland — — Portugal — 6 760 365 Slovenia — — Slovakia — — Finland — –11 440 067 Sweden — – 407 201 United Kingdom — – 114 429 130 Item 3 5 0 2 — Total — —

3 5 0 3 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2003

Financial year 2007 Financial year 2006 Financial year 2005 p.m.

New item

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2003.

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium p.m. Bulgaria — Czech Republic p.m. Denmark p.m. Germany p.m. Estonia p.m. Greece p.m. Spain p.m. France p.m. Ireland p.m. Italy p.m. Cyprus p.m. Latvia p.m. Lithuania p.m. Luxembourg p.m. Hungary p.m. Malta p.m. Netherlands p.m. Austria p.m. Poland p.m. Portugal p.m. Romania — Slovenia p.m. Slovakia p.m. Finland p.m. Sweden p.m. United Kingdom p.m. Item 3 5 0 3 — Total p.m.

CHAPTER 3 6 — RESULT OF THE INTERMEDIATE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

3 6 0 Result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 and subsequent financial years

3 6 0 4 Result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2004

Financial year 2007 Financial year 2006 Financial year 2005 p.m. 0

Result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2004.

Member State Budget 2007 Budget 2006 Outturn 2005 Belgium p.m. 5 097 028 Bulgaria — Czech Republic p.m. 3 110 407 Denmark p.m. 5 497 985 Germany p.m. 1 529 213 Estonia p.m. 888 155 Greece p.m. 2 079 688 Spain p.m. 46 223 069 France p.m. 30 231 336 Ireland p.m. 5 013 658 Italy p.m. 128 693 215 Cyprus p.m. 342 735 Latvia p.m. 717 885 Lithuania p.m. 4 726 384 Luxembourg p.m. – 767 015 Hungary p.m. 55 755 Malta p.m. 33 192 Netherlands p.m. 8 847 182 Austria p.m. 170 410 Poland p.m. 10 597 556 Portugal p.m. 7 732 582 Romania — Slovenia p.m. 120 693 Slovakia p.m. 2 154 896 Finland p.m. 1 940 598 Sweden p.m. –10 692 010 United Kingdom p.m. – 254 344 597 Item 3 6 0 4 — Total p.m. 0

TITLE 4

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

Article Item Heading Financial year 2007 Financial year 2006 Financial year 2005 CHAPTER 4 0 4 0 0 Proceeds of the tax on the salaries, wages and allowances of Members of the institutions, officials, other servants and persons in receipt of a pension, and members of the governing bodies of the European Investment Bank, the European Central Bank, the European Investment Fund, their staff and persons in receipt of a pension 505 658 114 578 702 746 421 612 097,88 4 0 3 Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment p.m. p.m. 688 926,35 4 0 4 Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment 35 888 144 28 427 082 23 307 114,15 CHAPTER 4 0 — TOTAL 541 546 258 607 129 828 445 608 138,38 CHAPTER 4 1 4 1 0 Staff contributions to the pension scheme 330 817 333 353 685 166 251 614 943,09 4 1 1 Transfer or purchase of pension rights by staff 66 986 176 63 493 513 79 744 516,92 4 1 2 Contribution to the pensions scheme by officials and temporary staff on leave on personal grounds 105 000 105 000 5 255,45 CHAPTER 4 1 — TOTAL 397 908 509 417 283 679 331 364 715,46 CHAPTER 4 2 4 2 0 Employer's contribution by the decentralised agencies to the pension scheme 9 332 889 9 105 133 7 100 696,02 4 2 1 Contributions by members of the European Parliament to a pension scheme 1 545 000 1 386 000 1 576 856,09 CHAPTER 4 2 — TOTAL 10 877 889 10 491 133 8 677 552,11 Title 4 — Total 950 332 656 1 034 904 640 785 650 405,95 CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME CHAPTER 4 2 — OTHER CONTRIBUTIONS TO THE PENSION SCHEME

CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS

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

Financial year 2007 Financial year 2006 Financial year 2005 505 658 114 578 702 746 421 612 097,88

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

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

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance as well as the President, Members and Registrar of the European Union Civil Service Tribunal (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 202/2005 (OJ L 33, 5.2.2005, p. 1).

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

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

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26).

Parliament 33 571 460 Council 25 416 000 Commission: 371 892 646 — administration (300 317 000) — research and technological development (42 777 000) — European Personnel Selection Office (2 116 000) — European Anti-fraud Office (2 018 000) — Infrastructure and Logistics Office in Brussels (2 036 000) — Infrastructure and Logistics Office in Luxembourg (962 000) — Office for Administration and Payment of Individual Entitlements (1 247 000) — Publications Office (2 834 000) — Community Fisheries Control Agency (182 210) — Community Plant Variety Office (275 146) — Eurojust (277 406) — European Medical Agency (2 985 084) — European Agency for Networks and Information Security (69 688) — European Agency for Reconstruction (830 174) — European Agency for Safety and Health at Work (188 192) — European Agency for the Management of Operational Cooperation at the External Borders (22 346) — European Aviation Safety Agency (1 948 435) — European Centre for Disease Prevention and Control (212 473) — European Centre for the Development of Vocational Training (531 242) — European Chemicals Agency (484 294) — European Environment Agency (839 988) — European Food Safety Authority (968 172) — European Foundation for the Improvement of Living and Working Conditions (515 267) — European Joint Undertaking ITER (491 486) — European Maritime Safety Agency (518 452) — European Monitoring Centre for Drugs and Drug Addiction (375 501) — European Monitoring Centre on Racism and Xenophobia (287 620) — European Police College (107 888) — European Railway Agency (166 789) — European Training Foundation (726 052) — Education, Audiovisual and Culture Executive Agency (25 928) — Executive Agency for Intelligent Energy (104 969) — Executive Agency for the Public Health Programme (43 157) — Executive Agency for Trans-European Networks (110 286) — Executive Agency implementing the ERC (383 599) — Galileo Supervisory Authority (15 934) — Gender Institute (71 925) — Office for Harmonization in the Internal Market (2 983 536) — Translation Centre for the bodies of the European Union (842 407) Court of Justice 19 808 000 Court of Auditors 9 195 000 European Economic and Social Committee 4 337 271 Committee of the Regions 2 476 652 Ombudsman 520 085 European Data-protection Supervisor 291 000 European Investment Bank 26 730 000 European Central Bank 10 400 000 European Investment Fund 1 020 000 Total 505 658 114

4 0 3 Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment

Financial year 2007 Financial year 2006 Financial year 2005 p.m. p.m. 688 926,35

Legal basis

Staff Regulations of officials of the European Communities.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance as well as the President, Members and Registrar of the European Union Civil Service Tribunal (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 202/2005 (OJ L 33, 5.2.2005, p. 1).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26).

Parliament p.m. Council p.m. Commission: p.m. — administration (p.m.) — research and technological development (p.m.) — European Personnel Selection Office (p.m.) — European Anti-fraud Office (p.m.) — Infrastructure and Logistics Office in Brussels (p.m.) — Infrastructure and Logistics Office in Luxembourg (p.m.) — Office for Administration and Payment of Individual Entitlements (p.m.) — Publications Office (p.m.) — Community Plant Variety Office (p.m.) — Eurojust (p.m.) — European Agency for Reconstruction (p.m.) — European Agency for Safety and Health at Work (p.m.) — European Medical Agency (p.m.) — European Aviation Safety Agency (p.m.) — European Centre for the Development of Vocational Training (p.m.) — European Environment Agency (p.m.) — European Food Safety Authority (p.m.) — European Foundation for the Improvement of Living and Working Conditions (p.m.) — European Maritime Safety Agency (p.m.) — European Monitoring Centre for Drugs and Drug Addiction (p.m.) — European Monitoring Centre on Racism and Xenophobia (p.m.) — European Training Foundation (p.m.) — Office for Harmonization in the Internal Market (p.m.) — Translation Centre for the bodies of the European Union (p.m.) Court of Justice p.m. Court of Auditors p.m. European Economic and Social Committee p.m. Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total p.m.

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

Financial year 2007 Financial year 2006 Financial year 2005 35 888 144 28 427 082 23 307 114,15

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance as well as the President, Members and Registrar of the European Union Civil Service Tribunal (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 202/2005 (OJ L 33, 5.2.2005, p. 1).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26).

Parliament 7 598 618 Council 1 408 000 Commission: 23 560 995 — administration (16 896 000) — research and technological development (4 216 000) — European Anti-fraud Office (208 000) — European Personnel Selection Office (43 000) — Infrastructure and Logistics Office in Brussels (198 000) — Infrastructure and Logistics Office in Luxembourg (86 000) — Office for Administration and Payment of Individual Entitlements (135 000) — Publications Office (308 000) — Community Fisheries Control Agency (15 242) — Community Plant Variety Office (17 871) — Eurojust (17 349) — European Agency for Networks and Information Security (7 290) — European Agency for Reconstruction (82 851) — European Agency for Safety and Health at Work (17 535) — European Medical Agency (190 087) — European Agency for the management of operational cooperation at the external borders (2 377) — European Aviation Safety Agency (180 001) — European Centre for Disease Prevention and Control (16 832) — European Centre for the Development of Vocational Training (51 053) — European Chemicals Agency (40 509) — European Environment Agency (64 188) — European Food Safety Authority (88 799) — European Foundation for the Improvement of Living and Working Conditions (39 297) — European Joint Undertaking ITER (41 111) — European Maritime Safety Agency (49 614) — European Monitoring Centre for Drugs and Drug Addiction (42 258) — European Monitoring Centre on Racism and Xenophobia (25 040) — European Police College (9 025) — European Railway Agency (15 543) — European Training Foundation (64 151) — Education, Audiovisual and Culture Executive Agency (2 474) — Executive Agency for Intelligent Energy (8 027) — Executive Agency for the Public Health Programme (3 612) — Executive Agency for Trans-European Networks (9 226) — Executive Agency implementing the ERC (32 086) — Galileo Supervisory Authority (1 417) — Gender Institute (6 016) — Office for Harmonization in the Internal Market (246 526) — Translation Centre for the bodies of the European Union (83 588) Court of Justice 1 731 000 Court of Auditors 830 000 European Economic and Social Committee 485 763 Committee of the Regions 216 300 Ombudsman 30 468 European Data-protection Supervisor 27 000 Total 35 888 144

CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME

4 1 0 Staff contributions to the pension scheme

Financial year 2007 Financial year 2006 Financial year 2005 330 817 333 353 685 166 251 614 943,09

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

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

Parliament 36 407 938 Council 25 220 000 Commission: 241 474 377 — administration (168 163 000) — research and technological development (42 847 000) — European Anti-fraud Office (2 034 000) — European Personnel Selection Office (778 000) — Infrastructure and Logistics Office in Brussels (3 275 000) — Infrastructure and Logistics Office in Luxembourg (1 235 000) — Office for Administration and Payment of Individual Entitlements (2 111 000) — Publications Office (3 861 000) — Community Fisheries Control Agency (177 936) — Community Plant Variety Office (227 477) — Eurojust (369 766) — European Agency for Networks and Information Security (84 078) — European Agency for Reconstruction (773 692) — European Agency for Safety and Health at Work (213 343) — European Medical Agency (2 226 440) — European Agency for the management of operational cooperation at the external borders (9 156) — European Aviation Safety Agency (1 763 446) — European Centre for Disease Prevention and Control (85 005) — European Centre for the Development of Vocational Training (645 347) — European Chemicals Agency (472 008) — European Environment Agency (735 503) — European Food Safety Authority (930 338) — European Foundation for the Improvement of Living and Working Conditions (515 234) — European Joint Undertaking ITER (479 018) — European Maritime Safety Agency (498 497) — European Monitoring Centre for Drugs and Drug Addiction (439 202) — European Monitoring Centre on Racism and Xenophobia (288 494) — European Police College (105 357) — European Railway Agency (179 344) — European Training Foundation (678 840) — Education, Audiovisual and Culture Executive Agency (19 916) — Executive Agency for Intelligent Energy (142 545) — Executive Agency for the Public Health Programme (42 145) — Executive Agency for Trans-European Networks (107 700) — Executive Agency implementing the ERC (373 868) — Galileo Supervisory Authority (10 679) — Gender Institute (70 100) — Office for Harmonization in the Internal Market (3 493 473) — Translation Centre for the bodies of the European Union (1 012 430) Court of Justice 13 395 000 Court of Auditors 6 136 000 European Economic and Social Committee 4 844 397 Committee of the Regions 2 752 194 Ombudsman 389 427 European Data-protection Supervisor 198 000 Total 330 817 333

4 1 1 Transfer or purchase of pension rights by staff

Financial year 2007 Financial year 2006 Financial year 2005 66 986 176 63 493 513 79 744 516,92

Legal basis

Staff Regulations of officials of the European Communities.

Parliament 3 936 176 Council p.m. Commission 62 300 000 Court of Justice 250 000 Court of Auditors 500 000 European Economic and Social Committee p.m. Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total 66 986 176

4 1 2 Con