Final Adoption

of amending budget No 7 of the European Union for the financial year 2003

(2004/54/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular Article 272(4), penultimate subparagraph, thereof,

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

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

Having regard to the general budget of the European Union for the financial year 2003 finally adopted on 19 December 2002(2),

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

Having regard to preliminary draft amending budget No 8 of the European Union for the financial year 2003 submitted by the Commission on 18 November 2003,

Having regard to draft amending budget No 7 of the European Union for the financial year 2003 established by the Council on 25 November 2003,

Having regard to Rule 92 of and Annex IV to its Rules of Procedure,

Having regard to the resolution adopted by the European Parliament on 4 December 2003,

The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community having thus been completed,

DECLARES:

Sole Article

Amending budget No 7 of the European Union for the financial year 2003 has been finally adopted.

Done at Brussels, 4 December 2003.

The President

Pat Cox

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

(2) OJ L 54, 28.2.2003, p. 1.

(3) OJ C 172, 18.6.1999, p. 1. Agreement amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147, 14.6.2003, p. 25).

AMENDING BUDGET No 7 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2003

CONTENTS

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A. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2003 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

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REVENUE

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TABLE 1

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

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Calculation of the uniform call rate for VAT own resources

A. The maximum call rate is set at 0,75 % for 2003.

B. Determination of the rate frozen by the 2002 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 (D), the Netherlands (NL), Austria (A) and Sweden (S) 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 P UK capped VAT base)] × 1/4 × United Kingdom correction

Example: Germany:

Germany's theoretical VAT contribution = 9655386000 / (42788313000 P 8403395000) × 1/4 × 5488717817 = 385312022,32482

(2) calculation of the frozen rate

Frozen rate 1 = [UK correction P theoretical VAT contributions (D + NL + A + S)] / [EU capped VAT base P capped VAT bases (UK + D + NL + A + S)]

Frozen rate 1 = [5488717817 P (385312022,32482 + 88539407,0347389 + 41633983,3302637 + 44453253,1596813)] / [42788313000 P (8403395000 + 9655386000 + 2218675000 + 1043290000 + 1113937000)]

Frozen rate 1 = 0,242157254069692 %

C. Determination of the rate frozen by the 1999 correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b)) of Decision 94/728/EC, Euratom):

(1) calculation of the theoretical share of the countries with a restricted financial burden:

In accordance with Article 5(1) of Decision 94/728/EC, Euratom, the financial contribution of Germany (D) is restricted to two thirds of its normal contribution.

Calculation formula for Germany

Germany's theoretical VAT contribution = [Germany's capped VAT base / (EU capped VAT base P UK capped VAT base)] × 2/3 × United Kingdom correction

Example: Germany:

Germany's theoretical VAT contribution = 9655386000 / (42788313000 - 8403395000) × 2/3 × P13009542 = P2435411,74444

(2) calculation of the frozen rate

Frozen rate 2 = [UK correction P theoretical VAT contributions (D)] / [EU capped VAT base P capped VAT bases (UK + D)]

Frozen rate 2 = [P13009542 P (P2435411,74444)] / [42788313000 P (8403395000 + 9655386000)]

Frozen rate 2 = P 0,000427591199686272 %

Total frozen rate = frozen rate 1 + frozen rate 2

Uniform rate (%) = maximum call rate P total frozen rate

Uniform rate:

0,75 % P 0,241729662870006 % = 0,508270337129995 %

TABLE 2

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

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TABLE 3

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

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TABLE 4

GNI-based own resources - Financing of reserves (Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom) (Chapter 1 4)

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TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for 2002 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

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TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for 1999 pursuant to Article 4 of Decision 94/728/EC, Euratom (Chapter 1 5)

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TABLE 6.1

Calculation of the financing of the 2002 correction for the United Kingdom amounting to - EUR 5488717817 (Chapter 1 5)

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The calculations are made to 15 decimal places.

TABLE 6.2

Calculation of the financing of the 1999 correction for the United Kingdom amounting to EUR 13009542 (Chapter 1 5)

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The calculations are made to 15 decimal places.

TABLE 7

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

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B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

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TITLE 1

OWN RESOURCES

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

CHAPTER 1 4 - OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND THE FIRST SUBPARAGRAPH OF 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, with the exception of those corresponding to the European Agricultural Guidance and Guarantee Fund Guarantee Section monetary reserve, the reserve for loan guarantees and the reserve for emergency aid

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

The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to Member States' gross national income for this financial year is 0,5420 %.

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SECTION III

COMMISSION

EXPENDITURE

General summary of appropriations (2003 and 2002) and outturn (2001)

Part A

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PART A

ADMINISTRATIVE APPROPRIATIONS

TITLE A-2

BUILDINGS, EQUIPMENT AND MISCELLANEOUS OPERATING EXPENDITURE

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CHAPTER A-2 0 - INVESTMENTS IN IMMOVABLE PROPERTY, RENTAL OF BUILDINGS AND ASSOCIATED COSTS

Revenue accruing from the contributions by EFTA States towards the Community's administrative costs under Articles 76 and 82 of the Agreement on the European Economic Area will give rise to the provision of additional appropriations for the budget headings concerned in this title in accordance with the Financial Regulation.

CHAPTER A-2 0 - INVESTMENTS IN IMMOVABLE PROPERTY, RENTAL OF BUILDINGS AND ASSOCIATED COSTS

A-2 0 0 Rent and ground rent

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This appropriation is intended to cover the payment of rent and ground rent relating to occupied buildings or parts of buildings, and the hire of conference rooms, storerooms, garages and parking facilities.

It covers expenditure incurred within the territory of the Community, excluding:

- Joint Research Centre sites, for which expenditure is entered in subsection B6,

- property situated outside the Community, for which expenditure is entered in Title A-6,

- offices in the Community, for which expenditure is entered in Chapter A-4 2.

The amount of assigned revenue under Article 18(1)(e) to (j) of the Financial Regulation is estimated at EUR 1300000.

Revenue from the contribution to administrative expenditure under the decision by the representatives of the Governments of the Member States, meeting within the Council, of 27 February 2002 on the financial consequences of the expiry of the ECSC Treaty and on the research fund for coal and steel, entered in Item 6 1 1 2 of the general statement of revenue, may give rise to the provision of additional appropriations in accordance with Article 18 of the Financial Regulation.