DEFINITIVE ADOPTION (EU, Euratom) 2016/150

of the European Union’s general budget for the financial year 2016

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 314 thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,

Having regard to Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (1),

Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (2),

Having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 (3),

Having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management (4),

Having regard to the draft general budget of the European Union for the financial year 2016, which the Commission adopted on 24 June 2015,

Having regard to the position on the draft budget of the European Union for the financial year 2016, which the Council adopted on 4 September 2015 and forwarded to Parliament on 17 September 2015,

Having regard to the Commission’s Letters of Amendment No 1/2016 and No 2/2016 to the draft general budget of the European Union for the financial year 2016,

Having regard to the resolution adopted by Parliament on 28 October 2015 on the Council position on the draft general budget of the European Union for the financial year 2016,

Having regard to the amendments to the draft general budget adopted by Parliament on 28 October 2015,

Having regard to the letter of 28 October 2015 from the President of the Council stating that the Council was unable to approve all the amendments adopted by Parliament,

Having regard to the letter to the President of the Council of 28 October 2015 convening the Conciliation Committee,

Having regard to the fact that the Conciliation Committee agreed on a joint text within the 21-day time limit referred to in Article 314(6) of Treaty on the Functioning of the European Union,

Having regard to the Council’s approval of the joint text on 24 November 2015,

Having regard to the Parliament’s approval of the joint text on 25 November 2015,

Having regard to Rules 90 and 91 of Parliament’s Rules of Procedure,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and the European Union’s general budget for the financial year 2016 has been definitively adopted.

(1) OJ L 163, 23.6.2007, p. 17.

(2) OJ L 298, 26.10.2012, p. 1.

(3) OJ L 347, 20.12.2013, p. 884.

(4) OJ C 373, 20.12.2013, p. 1.

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget 12

B. General statement of revenue by budget heading 21

C. Establishment plan staff 152

D. Buildings 153

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section I: Parliament 160

— Revenue 161

— Expenditure 176

— Staff 236

Section II: European Council and Council 238

— Revenue 239

— Expenditure 256

— Staff 300

Section III: Commission 302

— Revenue 303

— Expenditure 378

— Staff 1898

Section IV: Court of Justice of the European Union 1947

— Revenue 1948

— Expenditure 1960

— Staff 1996

Section V: Court of Auditors 1997

— Revenue 1998

— Expenditure 2010

— Staff 2041

Section VI: European Economic and Social Committee 2043

— Revenue 2044

— Expenditure 2056

— Staff 2094

Section VII: Committee of the Regions 2095

— Revenue 2096

— Expenditure 2109

— Staff 2144

Section VIII: European Ombudsman 2145

— Revenue 2146

— Expenditure 2154

— Staff 2182

Section IX: European Data Protection Supervisor 2183

— Revenue 2184

— Expenditure 2190

— Staff 2221

Section X: European External Action Service 2222

— Revenue 2223

— Expenditure 2241

— Staff 2283

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget 12

B. General statement of revenue by budget heading 21

— Title 1: Own resources 22

— Title 3: Surpluses, balances and adjustments 46

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 60

— Title 5: Revenue accruing from the administrative operation of the institutions 74

— Title 6: Contributions and refunds in connection with Union agreements and programmes 88

— Title 7: Interest on late payments and fines 132

— Title 8: Borrowing and lending operations 138

— Title 9: Miscellaneous revenue 150

C. Establishment plan staff 152

D. Buildings 153

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section I: Parliament 160

— Revenue 161

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 162

— Title 5: Revenue accruing from the administrative operation of the institution 165

— Title 6: Contributions and refunds in connection with Union agreements and programmes 172

— Title 9: Miscellaneous revenue 174

— Expenditure 176

— Title 1: Persons working with the institution 178

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure 200

— Title 3: Expenditure resulting from general functions carried out by the institution 213

— Title 4: Expenditure resulting from special functions carried out by the institution 227

— Title 5: Authority for European political parties and European political foundations and the committee of independent eminent persons 231

— Title 10: Other expenditure 233

— Staff 236

Section II: European Council and Council 238

— Revenue 239

— Title 4: Miscellaneous Union taxes, levies and dues 240

— Title 5: Revenue accruing from the administrative operation of the institution 243

— Title 6: Contributions and repayments under Union agreements and programmes 249

— Title 7: Interest on late payments 252

— Title 9: Miscellaneous revenue 254

— Expenditure 256

— Title 1: Persons working with the institution 257

— Title 2: Buildings, equipment and operating expenditure 280

— Title 10: Other expenditure 298

— Staff 300

Section III: Commission 302

— Revenue 303

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 304

— Title 5: Revenue accruing from the administrative operation of the institution 309

— Title 6: Contributions and refunds in connection with Union agreements and programmes 318

— Title 7: Interest on late payments and fines 363

— Title 8: Borrowing and lending operations 369

— Title 9: Miscellaneous revenue 376

GENERAL SUMMARY OF APPROPRIATIONS (2016 AND 2015) AND OUTTURN (2014) 378

— Title XX: Administrative expenditure allocated to policy areas 381

— Title 01: Economic and financial affairs 398

— Title 02: Internal market, industry, entrepreneurship and SMEs 435

— Title 03: Competition 510

— Title 04: Employment, social affairs and inclusion 515

— Title 05: Agriculture and rural development 595

— Title 06: Mobility and transport 687

— Title 07: Environment 738

— Title 08: Research and innovation 770

— Title 09: Communications networks, content and technology 827

— Title 10: Direct research 881

— Title 11: Maritime affairs and fisheries 910

— Title 12: Financial stability, financial services and capital markets union 953

— Title 13: Regional and urban policy 968

— Title 14: Taxation and customs union 1044

— Title 15: Education and culture 1058

— Title 16: Communication 1109

— Title 17: Health and food safety 1133

— Title 18: Migration and home affairs 1194

— Title 19: Foreign policy instruments 1252

— Title 20: Trade 1284

— Title 21: International cooperation and development 1295

— Title 22: Neighbourhood and enlargement negotiations 1387

— Title 23: Humanitarian aid and civil protection 1429

— Title 24: Fight against fraud 1451

— Title 25: Commission's policy coordination and legal advice 1458

— Title 26: Commission's administration 1470

— Title 27: Budget 1522

— Title 28: Audit 1531

— Title 29: Statistics 1535

— Title 30: Pensions and related expenditure 1544

— Title 31: Language services 1557

— Title 32: Energy 1567

— Title 33: Justice and consumers 1610

— Title 34: Climate action 1651

— Title 40: Reserves 1663

Annexes

— European Economic Area 1671

— List of budget headings open to candidate countries and, if applicable, the western Balkan potential candidates 1685

— Borrowing-and-lending operations — Borrowing-and-lending operations guaranteed by the Union budget (by way of indication) 1688

— Information on financial instruments in accordance with article 49(1)(e) of the Financial Regulation 1724

— Publications Office 1790

— Revenue 1791

— Expenditure 1796

— European Anti-Fraud Office 1809

— Revenue 1810

— Expenditure 1815

— European Personnel Selection Office 1829

— Revenue 1830

— Expenditure 1835

— Office for Administration and Payment of Individual Entitlements 1850

— Revenue 1851

— Expenditure 1856

— Office for Infrastructure and Logistics — Brussels 1866

— Revenue 1867

— Expenditure 1872

— Office for Infrastructure and Logistics — Luxembourg 1882

— Revenue 1883

— Expenditure 1888

— Staff 1898

Section IV: Court of Justice of the European Union 1947

— Revenue 1948

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 1949

— Title 5: Revenue accruing from the administrative operation of the institution 1952

— Title 9: Miscellaneous revenue 1958

— Expenditure 1960

— Title 1: Persons working with the institution 1961

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure 1978

— Title 3: Expenditure resulting from special functions carried out by the institution 1992

— Title 10: Other expenditure 1994

— Staff 1996

Section V: Court of Auditors 1997

— Revenue 1998

— Title 4: Revenue accruing from persons working with the institution 1999

— Title 5: Revenue accruing from the administrative operation of the institution 2002

— Title 9: Miscellaneous revenue 2008

— Expenditure 2010

— Title 1: Persons working with the institution 2011

— Title 2: Buildings, movable property, equipment and miscellaneous operating expenditure 2026

— Title 10: Other expenditure 2039

— Staff 2041

Section VI: European Economic and Social Committee 2043

— Revenue 2044

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 2045

— Title 5: Revenue accruing from the administrative operation of the institution 2048

— Title 9: Miscellaneous revenue 2054

— Expenditure 2056

— Title 1: Persons working with the institution 2057

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure 2076

— Title 10: Other expenditure 2092

— Staff 2094

Section VII: Committee of the Regions 2095

— Revenue 2096

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 2097

— Title 5: Revenue accruing from the administrative operation of the institution 2100

— Title 9: Miscellaneous revenue 2107

— Expenditure 2109

— Title 1: Persons working with the institution 2110

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure 2127

— Title 10: Other expenditure 2142

— Staff 2144

Section VIII: European Ombudsman 2145

— Revenue 2146

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 2147

— Title 6: Contributions and refunds in connection with Union agreements and programmes 2150

— Title 9: Miscellaneous revenue 2152

— Expenditure 2154

— Title 1: Expenditure relating to persons working with the institution 2155

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure 2167

— Title 3: Expenditure resulting from general functions carried out by the institution 2174

— Title 10: Other expenditure 2180

— Staff 2182

Section IX: European Data Protection Supervisor 2183

— Revenue 2184

— Title 4: Miscellaneous Union taxes, levies and charges 2185

— Title 9: Miscellaneous revenue 2188

— Expenditure 2190

— Title 1: Expenditure relating to persons working with the institution 2191

— Title 2: Buildings, equipment and expenditure in connection with the operation of the institution 2203

— Title 3: European data protection board 2207

— Title 10: Other expenditure 2219

— Staff 2221

Section X: European External Action Service 2222

— Revenue 2223

— Title 4: Miscellaneous Union taxes, levies and dues 2224

— Title 5: Revenue accruing from the administrative operation of the institution 2227

— Title 6: Contributions and repayments under Union agreements and programmes 2234

— Title 7: Interest on late payments 2237

— Title 9: Miscellaneous revenue 2239

— Expenditure 2241

— Title 1: Staff at headquarters 2242

— Title 2: Buildings, equipment and operating expenditure at headquarters 2255

— Title 3: Delegations 2273

— Title 10: Other expenditure 2281

— Staff 2283

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

INTRODUCTION

The general budget of the Union is the instrument which sets out and authorises the total amount of revenue and expenditure deemed necessary for the European Union 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 revenue and expenditure of the 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 euros and the accounts shall be presented in euros.

— 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. Revenue and expenditure are 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 the 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 155 004 173 148 in commitment appropriations and EUR 143 885 295 484 in payment appropriations, representing a variation rate of – 4,48 % and of + 1,84 % respectively by comparison with the 2015 budget.

Budgetary revenue totals EUR 143 885 295 484. The uniform rate of call for the VAT resource is 0,30 % whilst that for the GNI resource is 0,7134 %. Traditional own resources (customs duties and sugar levies) account for 12,92 % of the financing of the budget for 2016. The VAT resource accounts for 13,07 % and the GNI resource for 72,88 %. Other revenue for this financial year is estimated at EUR 1 616 701 373.

The own resources needed to finance the 2016 budget account for 0,97 % of the total GNI, thus falling below the ceiling of 1,23 % of GNI calculated using the method set out in Article 3(1) of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17).

The tables below set out step by step the method used to calculate the financing of the 2016 budget.

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2016 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources

EXPENDITURE

Description Budget 2016 Budget 2015 (1) Change (%) 1. Smart and inclusive growth 66 262 537 636 66 853 308 910 –0,88 2. Sustainable growth: natural resources 55 120 803 654 55 978 784 039 –1,53 3. Security and citizenship 3 022 287 739 1 926 965 795 +56,84 4. Global Europe 10 155 590 403 7 478 225 907 +35,80 5. Administration 8 935 076 052 8 658 632 705 +3,19 6. Compensation p.m. p.m. — Special instruments 389 000 000 384 505 583 +1,17 Total expenditure (2) 143 885 295 484 141 280 422 939 +1,84





REVENUE

Description Budget 2016 Budget 2015 (3) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 616 701 373 3 045 497 557 –46,92 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) p.m. 1 434 557 708 — 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. p.m. — Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 7 133 244 000 — Total revenue for Titles 3 to 9 1 616 701 373 11 613 299 265 –86,08 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 18 590 000 000 18 759 400 000 –0,90 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 18 812 783 576 18 023 353 946 +4,38 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 104 865 810 535 92 884 369 728 +12,90 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (4) 142 268 594 111 129 667 123 674 +9,72 Total revenue (5) 143 885 295 484 141 280 422 939 +1,84





TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

Member State 1 % of non-capped VAT base 1 % of gross national income Capping rate (in %) 1 % of gross national income multiplied by capping rate 1 % of capped VAT base (6) Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) Belgium 1 744 699 000 4 145 592 000 50 2 072 796 000 1 744 699 000 Bulgaria 210 850 884 421 349 576 50 210 674 788 210 674 788 Bulgaria Czech Republic 669 395 447 1 504 649 302 50 752 324 651 669 395 447 Denmark 1 039 399 365 2 784 815 730 50 1 392 407 865 1 039 399 365 Germany 13 041 327 753 31 089 578 000 50 15 544 789 000 13 041 327 753 Estonia 100 673 730 206 957 500 50 103 478 750 100 673 730 Ireland 730 296 000 1 681 832 000 50 840 916 000 730 296 000 Greece 737 959 500 1 825 366 000 50 912 683 000 737 959 500 Spain 4 584 349 000 11 112 124 500 50 5 556 062 250 4 584 349 000 France 9 842 907 391 22 246 075 500 50 11 123 037 750 9 842 907 391 Croatia 261 595 059 427 238 463 50 213 619 232 213 619 232 Croatia Italy 5 806 143 000 16 221 126 500 50 8 110 563 250 5 806 143 000 Cyprus 106 733 609 164 549 000 50 82 274 500 82 274 500 Cyprus Latvia 94 350 984 258 200 500 50 129 100 250 94 350 984 Lithuania 150 145 740 384 106 522 50 192 053 261 150 145 740 Luxembourg 298 311 000 319 485 000 50 159 742 500 159 742 500 Luxembourg Hungary 446 561 568 1 118 843 433 50 559 421 717 446 561 568 Malta 58 943 842 83 745 500 50 41 872 750 41 872 750 Malta Netherlands 2 731 320 500 6 795 975 500 50 3 397 987 750 2 731 320 500 Austria 1 540 873 000 3 299 760 000 50 1 649 880 000 1 540 873 000 Poland 1 853 096 591 4 416 658 720 50 2 208 329 360 1 853 096 591 Portugal 808 661 500 1 766 052 500 50 883 026 250 808 661 500 Romania 579 320 158 1 617 874 308 50 808 937 154 579 320 158 Slovenia 187 196 000 376 395 000 50 188 197 500 187 196 000 Slovakia 266 308 000 773 099 500 50 386 549 750 266 308 000 Finland 932 204 500 2 045 366 500 50 1 022 683 250 932 204 500 Sweden 1 958 026 409 4 517 946 432 50 2 258 973 216 1 958 026 409 United Kingdom 12 155 879 682 25 379 828 021 50 12 689 914 011 12 155 879 682 Total 62 937 529 212 146 984 591 507 73 492 295 755 62 709 278 588





TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom (Chapter 1 3)

Member State 1 % of capped VAT base Uniform rate of VAT own resource (in %) VAT-based own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 1 744 699 000 0,300 523 409 700 Bulgaria 210 674 788 0,300 63 202 436 Czech Republic 669 395 447 0,300 200 818 634 Denmark 1 039 399 365 0,300 311 819 810 Germany 13 041 327 753 0,300 3 912 398 326 Estonia 100 673 730 0,300 30 202 119 Ireland 730 296 000 0,300 219 088 800 Greece 737 959 500 0,300 221 387 850 Spain 4 584 349 000 0,300 1 375 304 700 France 9 842 907 391 0,300 2 952 872 217 Croatia 213 619 232 0,300 64 085 770 Italy 5 806 143 000 0,300 1 741 842 900 Cyprus 82 274 500 0,300 24 682 350 Latvia 94 350 984 0,300 28 305 295 Lithuania 150 145 740 0,300 45 043 722 Luxembourg 159 742 500 0,300 47 922 750 Hungary 446 561 568 0,300 133 968 470 Malta 41 872 750 0,300 12 561 825 Netherlands 2 731 320 500 0,300 819 396 150 Austria 1 540 873 000 0,300 462 261 900 Poland 1 853 096 591 0,300 555 928 977 Portugal 808 661 500 0,300 242 598 450 Romania 579 320 158 0,300 173 796 047 Slovenia 187 196 000 0,300 56 158 800 Slovakia 266 308 000 0,300 79 892 400 Finland 932 204 500 0,300 279 661 350 Sweden 1 958 026 409 0,300 587 407 923 United Kingdom 12 155 879 682 0,300 3 646 763 905 Total 62 709 278 588 18 812 783 576





TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom (Chapter 1 4)

Member State 1 % of gross national income Uniform rate of ‘additional base’, own resource ‘Additional base’ own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 4 145 592 000 2 957 662 846 Bulgaria 421 349 576 300 610 862 Czech Republic 1 504 649 302 1 073 488 500 Denmark 2 784 815 730 1 986 820 222 Germany 31 089 578 000 22 180 786 181 Estonia 206 957 500 147 653 341 Ireland 1 681 832 000 1 199 899 078 Greece 1 825 366 000 1 302 303 072 Spain 11 112 124 500 7 927 919 046 France 22 246 075 500 15 871 410 157 Croatia 427 238 463 304 812 275 Italy 16 221 126 500 11 572 924 487 Cyprus 164 549 000 117 397 096 Latvia 258 200 500 0,7134476 (7) 184 212 538 Lithuania 384 106 522 274 039 893 Luxembourg 319 485 000 227 935 821 Hungary 1 118 843 433 798 236 211 Malta 83 745 500 59 748 030 Netherlands 6 795 975 500 4 848 572 710 Austria 3 299 760 000 2 354 205 998 Poland 4 416 658 720 3 151 054 759 Portugal 1 766 052 500 1 259 985 996 Romania 1 617 874 308 1 154 268 614 Slovenia 376 395 000 268 538 126 Slovakia 773 099 500 551 566 017 Finland 2 045 366 500 1 459 261 911 Sweden 4 517 946 432 3 223 318 238 United Kingdom 25 379 828 021 18 107 178 510 Total 146 984 591 507 104 865 810 535





TABLE 4

Correction of budgetary imbalances for the United Kingdom for the year 2015 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

Description Coefficient (8) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 19,4288 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,3919 3. (1) – (2) 12,0369 4. Total allocated expenditure 130 016 348 031 5. Enlargement related expenditure (9) 36 305 752 879 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 93 710 595 151 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 7 444 724 929 8. United Kingdom’s advantage (10) 2 212 027 407 9. Core United Kingdom’s correction = (7) – (8) 5 232 697 523 10. Windfall gains deriving from traditional own resources (11) –50 550 782 11. Correction for the United Kingdom = (9) – (10) 5 283 248 305





TABLE 5

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 283 248 305 (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 2,82 3,41 5,46 1,54 4,95 261 447 948 Bulgaria 0,29 0,35 0,56 0,16 0,50 26 573 040 Czech Republic 1,02 1,24 1,98 0,56 1,80 94 892 954 Denmark 1,89 2,29 3,67 1,03 3,32 175 628 561 Germany 21,15 25,57 0,00 –19,17 0,00 6,39 337 679 947 Estonia 0,14 0,17 0,27 0,08 0,25 13 052 084 Ireland 1,14 1,38 2,22 0,62 2,01 106 067 246 Greece 1,24 1,50 2,40 0,68 2,18 115 119 431 Spain 7,56 9,14 14,64 4,13 13,26 700 802 719 France 15,13 18,29 29,31 8,26 26,56 1 402 981 958 Croatia 0,29 0,35 0,56 0,16 0,51 26 944 431 Italy 11,04 13,34 21,37 6,02 19,36 1 023 009 556 Cyprus 0,11 0,14 0,22 0,06 0,20 10 377 528 Latvia 0,18 0,21 0,34 0,10 0,31 16 283 800 Lithuania 0,26 0,32 0,51 0,14 0,46 24 224 251 Luxembourg 0,22 0,26 0,42 0,12 0,38 20 148 798 Hungary 0,76 0,92 1,47 0,42 1,34 70 561 531 Malta 0,06 0,07 0,11 0,03 0,10 5 281 535 Netherlands 4,62 5,59 0,00 –4,19 0,00 1,40 73 814 596 Austria 2,24 2,71 0,00 –2,04 0,00 0,68 35 840 396 Poland 3,00 3,63 5,82 1,64 5,27 278 543 175 Portugal 1,20 1,45 2,33 0,66 2,11 111 378 737 Romania 1,10 1,33 2,13 0,60 1,93 102 033 658 Slovenia 0,26 0,31 0,50 0,14 0,45 23 737 913 Slovakia 0,53 0,64 1,02 0,29 0,92 48 756 674 Finland 1,39 1,68 2,69 0,76 2,44 128 994 091 Sweden 3,07 3,72 0,00 –2,79 0,00 0,93 49 071 747 United Kingdom 17,27 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –28,19 28,19 100,00 5 283 248 305

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 adjustments Total own resources (13) Net sugar sector levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) Collection costs (25 % of gross TOR) (p.m.) VAT-based own resource GNI-based own resource United Kingdom correction Total ‘national contributions’ Share in total ‘national contributions’ (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) = (5) + (6) + (7) (9) (10) = (3) + (8) Belgium 6 600 000 1 769 700 000 1 776 300 000 592 100 000 523 409 700 2 957 662 846 261 447 948 3 742 520 494 3,03 5 518 820 494 Bulgaria 400 000 58 200 000 58 600 000 19 533 333 63 202 436 300 610 862 26 573 040 390 386 338 0,32 448 986 338 Czech Republic 3 400 000 216 200 000 219 600 000 73 200 000 200 818 634 1 073 488 500 94 892 954 1 369 200 088 1,11 1 588 800 088 Denmark 3 400 000 340 900 000 344 300 000 114 766 667 311 819 810 1 986 820 222 175 628 561 2 474 268 593 2,00 2 818 568 593 Germany 26 300 000 3 655 500 000 3 681 800 000 1 227 266 664 3 912 398 326 22 180 786 181 337 679 947 26 430 864 454 21,37 30 112 664 454 Estonia 0 24 900 000 24 900 000 8 300 000 30 202 119 147 653 341 13 052 084 190 907 544 0,15 215 807 544 Ireland 0 250 700 000 250 700 000 83 566 667 219 088 800 1 199 899 078 106 067 246 1 525 055 124 1,23 1 775 755 124 Greece 1 400 000 130 300 000 131 700 000 43 900 000 221 387 850 1 302 303 072 115 119 431 1 638 810 353 1,33 1 770 510 353 Spain 4 700 000 1 261 400 000 1 266 100 000 422 033 334 1 375 304 700 7 927 919 046 700 802 719 10 004 026 465 8,09 11 270 126 465 France 30 900 000 1 571 200 000 1 602 100 000 534 033 333 2 952 872 217 15 871 410 157 1 402 981 958 20 227 264 332 16,35 21 829 364 332 Croatia 1 700 000 44 000 000 45 700 000 15 233 334 64 085 770 304 812 275 26 944 431 395 842 476 0,32 441 542 476 Italy 4 700 000 1 596 900 000 1 601 600 000 533 866 667 1 741 842 900 11 572 924 487 1 023 009 556 14 337 776 943 11,59 15 939 376 943 Cyprus 0 17 800 000 17 800 000 5 933 333 24 682 350 117 397 096 10 377 528 152 456 974 0,12 170 256 974 Latvia 0 28 200 000 28 200 000 9 400 000 28 305 295 184 212 538 16 283 800 228 801 633 0,18 257 001 633 Lithuania 800 000 69 600 000 70 400 000 23 466 667 45 043 722 274 039 893 24 224 251 343 307 866 0,28 413 707 866 Luxembourg 0 15 100 000 15 100 000 5 033 333 47 922 750 227 935 821 20 148 798 296 007 369 0,24 311 107 369 Hungary 2 100 000 109 300 000 111 400 000 37 133 333 133 968 470 798 236 211 70 561 531 1 002 766 212 0,81 1 114 166 212 Malta 0 11 200 000 11 200 000 3 733 333 12 561 825 59 748 030 5 281 535 77 591 390 0,06 88 791 390 Netherlands 7 200 000 2 230 500 000 2 237 700 000 745 900 000 819 396 150 4 848 572 710 73 814 596 5 741 783 456 4,64 7 979 483 456 Austria 3 200 000 208 100 000 211 300 000 70 433 334 462 261 900 2 354 205 998 35 840 396 2 852 308 294 2,31 3 063 608 294 Poland 12 800 000 489 200 000 502 000 000 167 333 334 555 928 977 3 151 054 759 278 543 175 3 985 526 911 3,22 4 487 526 911 Portugal 100 000 131 200 000 131 300 000 43 766 667 242 598 450 1 259 985 996 111 378 737 1 613 963 183 1,30 1 745 263 183 Romania 900 000 123 500 000 124 400 000 41 466 667 173 796 047 1 154 268 614 102 033 658 1 430 098 319 1,16 1 554 498 319 Slovenia 0 64 200 000 64 200 000 21 400 000 56 158 800 268 538 126 23 737 913 348 434 839 0,28 412 634 839 Slovakia 1 300 000 96 400 000 97 700 000 32 566 667 79 892 400 551 566 017 48 756 674 680 215 091 0,55 777 915 091 Finland 700 000 113 700 000 114 400 000 38 133 333 279 661 350 1 459 261 911 128 994 091 1 867 917 352 1,51 1 982 317 352 Sweden 2 600 000 514 300 000 516 900 000 172 300 000 587 407 923 3 223 318 238 49 071 747 3 859 797 908 3,12 4 376 697 908 United Kingdom 9 500 000 3 323 100 000 3 332 600 000 1 110 866 667 3 646 763 905 18 107 178 510 –5 283 248 305 16 470 694 110 13,32 19 803 294 110 Total 124 700 000 18 465 300 000 18 590 000 000 6 196 666 667 18 812 783 576 104 865 810 535 0 123 678 594 111 100,00 142 268 594 111

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Financial year 2016 Financial year 2015 Financial year 2014 1 OWN RESOURCES 142 268 594 111 129 667 123 674 128 866 678 682,39 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 8 567 801 708 5 100 054 025,61 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1 348 027 707 1 300 952 883 1 251 228 829,93 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 55 455 129 94 453 674 578 079 503,85 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 60 000 000 60 000 000 3 224 982 237,29 7 INTEREST ON LATE PAYMENTS AND FINES 123 000 000 1 523 000 000 4 606 681 826,68 8 BORROWING AND LENDING OPERATIONS 5 217 537 36 890 000 297 309 339,40 9 MISCELLANEOUS REVENUE 25 001 000 30 201 000 15 103 275,47 GRAND TOTAL 143 885 295 484 141 280 422 939 143 940 117 720,62

TITLE 1

OWN RESOURCES

Article Item Heading Financial year 2016 Financial year 2015 Financial year 2014 % 2014/2016 CHAPTER 1 1 1 1 0 Production levies related to the marketing year 2005/2006 and previous years p.m. p.m. – 200 437 776,87 1 1 1 Sugar storage levies p.m. p.m. 0,— 1 1 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose p.m. p.m. 0,— 1 1 7 Production charge 124 700 000 124 700 000 124 144 904,02 99,55 1 1 8 One-off amounts on additional sugar quotas and supplementary isoglucose quotas p.m. p.m. 0,— 1 1 9 Surplus amount p.m. p.m. 7 272 590,08 CHAPTER 1 1 — TOTAL 124 700 000 124 700 000 –69 020 282,77 –55,35 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom 18 465 300 000 18 634 700 000 16 498 505 401,97 89,35 CHAPTER 1 2 — TOTAL 18 465 300 000 18 634 700 000 16 498 505 401,97 89,35 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom 18 812 783 576 18 023 353 946 17 746 098 140,88 94,33 CHAPTER 1 3 — TOTAL 18 812 783 576 18 023 353 946 17 746 098 140,88 94,33 CHAPTER 1 4 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom 104 865 810 535 92 884 369 728 94 863 129 955,36 90,46 CHAPTER 1 4 — TOTAL 104 865 810 535 92 884 369 728 94 863 129 955,36 90,46 CHAPTER 1 5 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom 0,— 0,— – 172 034 533,05 CHAPTER 1 5 — TOTAL 0,— 0,— – 172 034 533,05 CHAPTER 1 6 1 6 0 Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom p.m. p.m. 0,— CHAPTER 1 6 — TOTAL p.m. p.m. 0,— Title 1 — Total 142 268 594 111 129 667 123 674 128 866 678 682,39 90,58 CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM) CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

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

1 1 0

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

Financial year 2016 Financial year 2015 Financial year 2014 p.m. p.m. – 200 437 776,87

Remarks

The common organisation of the market in the sugar sector provided that sugar, isoglucose and inulin syrup producers had to pay basic and B production levies. These levies were intended to cover market support expenditure. At present amounts entered under this article are a consequence of the revision of past established levies. Levies for the marketing years 2007/2008 and following years are entered under Article 1 1 7 of this chapter as a ‘production charge’.

Figures are net of collection costs.

Legal basis

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

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

Council Regulation (EU) No 1360/2013 of 2 December 2013 fixing the production levies in the sugar sector for the 2001/2002, 2002/2003, 2003/2004, 2004/2005 and 2005/2006 marketing years, the coefficient required for calculating the additional levy for the 2001/2002 and 2004/2005 marketing years and the amount to be paid by sugar manufacturers to beet sellers in respect of the difference between the maximum levy and the levy to be charged for the 2002/2003, 2003/2004 and 2005/2006 marketing years (OJ L 343, 19.12.2013, p. 2).

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. p.m. –13 407 918,37 Bulgaria — — 0,— Czech Republic p.m. p.m. – 615 887,57 Denmark p.m. p.m. –8 435 300,68 Germany p.m. p.m. –66 326 085,22 Estonia — — 0,— Ireland p.m. p.m. –1 629 765,17 Greece p.m. p.m. 0,— Spain p.m. p.m. –3 104 371,25 France p.m. p.m. –67 344 987,65 Croatia — — 0,— Italy p.m. p.m. –5 424 004,14 Cyprus — — 0,— Latvia p.m. p.m. –37 347,10 Lithuania p.m. p.m. –52 491,31 Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta — — 0,— Netherlands p.m. p.m. –15 999 527,09 Austria p.m. p.m. –6 408 204,35 Poland p.m. p.m. –3 938 707,93 Portugal p.m. p.m. – 552 030,26 Romania — — 0,— Slovenia p.m. p.m. –4 159,31 Slovakia p.m. p.m. – 999 645,34 Finland p.m. p.m. –1 324 320,10 Sweden p.m. p.m. 3 232 826,45 United Kingdom p.m. p.m. –8 065 850,48 Article 1 1 0 — Total p.m. p.m. – 200 437 776,87

1 1 1

Sugar storage levies

Financial year 2016 Financial year 2015 Financial year 2014 p.m. p.m. 0,—

Remarks

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

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

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

Figures are net of collection costs.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. p.m. 0,— Bulgaria p.m. p.m. 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia p.m. p.m. 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Croatia p.m. p.m. 0,— Italy p.m. p.m. 0,— Cyprus p.m. 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. 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. p.m. 0,— 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 3

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

Financial year 2016 Financial year 2015 Financial year 2014 p.m. p.m. 0,—

Remarks

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

Figures are net of collection costs.

Legal basis

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

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. p.m. 0,— Bulgaria — — 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia — — 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Croatia — — 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 — — 0,— 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. 0,—

1 1 7

Production charge

Financial year 2016 Financial year 2015 Financial year 2014 124 700 000 124 700 000 124 144 904,02

Remarks

Under the actual common organisation of the markets in the sugar sector, a production charge is levied on undertakings producing sugar, isoglucose or inulin syrup.

Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), and in particular Article 16 thereof.

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

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

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

Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671), and in particular Article 128 thereof.

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium 6 600 000 6 600 000 6 601 725,90 Bulgaria 400 000 400 000 401 391,00 Czech Republic 3 400 000 3 400 000 3 154 847,61 Denmark 3 400 000 3 400 000 3 349 426,03 Germany 26 300 000 26 300 000 26 339 173,20 Estonia — — 0,— Ireland p.m. p.m. 0,— Greece 1 400 000 1 400 000 1 428 318,00 Spain 4 700 000 4 700 000 4 728 467,70 France 30 900 000 30 900 000 30 933 280,80 Croatia 1 700 000 1 700 000 1 726 191,35 Italy 4 700 000 4 700 000 4 173 118,86 Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania 800 000 800 000 812 268,00 Luxembourg — — 0,— Hungary 2 100 000 2 100 000 1 989 781,53 Malta — — 0,— Netherlands 7 200 000 7 200 000 7 243 992,00 Austria 3 200 000 3 200 000 3 159 246,60 Poland 12 800 000 12 800 000 12 999 821,70 Portugal 100 000 100 000 56 250,00 Romania 900 000 900 000 749 593,27 Slovenia p.m. p.m. 0,— Slovakia 1 300 000 1 300 000 1 317 300,75 Finland 700 000 700 000 728 991,00 Sweden 2 600 000 2 600 000 2 561 481,88 United Kingdom 9 500 000 9 500 000 9 690 236,84 Article 1 1 7 — Total 124 700 000 124 700 000 124 144 904,02

1 1 8

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

Financial year 2016 Financial year 2015 Financial year 2014 p.m. p.m. 0,—

Remarks

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

Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), and in particular Article 8 and Article 9(2) and (3) thereof.

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

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

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

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. p.m. 0,— Bulgaria p.m. p.m. 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia — — 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Croatia — — 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 p.m. p.m. 0,— 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 8 — Total p.m. p.m. 0,—

1 1 9

Surplus amount

Financial year 2016 Financial year 2015 Financial year 2014 p.m. p.m. 7 272 590,08

Remarks

A surplus amount shall be levied and charged by the Member States to the undertakings concerned located on its territory in accordance with Article 142 of Regulation (EU) No 1308/2013.

Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), and in particular Article 15 thereof.

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

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1), and in particular Article 64 thereof.

Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. p.m. 83 144,11 Bulgaria p.m. p.m. 0,— Czech Republic p.m. p.m. 1 954,96 Denmark p.m. p.m. 1 740 974,63 Germany p.m. p.m. 16 886,63 Estonia — — 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 5 362 941,03 Croatia 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. 66 688,72 Austria p.m. p.m. 0,— Poland p.m. p.m. 0,— Portugal p.m. p.m. 0,— Romania p.m. p.m. 0,— 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 9 — Total p.m. p.m. 7 272 590,08

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

1 2 0

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

Financial year 2016 Financial year 2015 Financial year 2014 18 465 300 000 18 634 700 000 16 498 505 401,97

Remarks

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Union. This article may comprise levies, premiums, additional or compensatory amounts, additional amounts or factors, Common Customs Tariff duties and other duties established or to be established by the institutions of the European Union in respect of trade with third countries and customs duties on products under the expired Treaty establishing the European Coal and Steel Community.

Figures are net of collection costs.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium 1 769 700 000 1 777 109 902 1 579 252 097,99 Bulgaria 58 200 000 60 771 523 56 281 047,22 Czech Republic 216 200 000 218 992 601 195 365 856,43 Denmark 340 900 000 343 547 332 297 527 451,41 Germany 3 655 500 000 3 673 396 526 3 367 018 994,23 Estonia 24 900 000 24 631 290 22 157 722,02 Ireland 250 700 000 256 746 238 227 194 978,98 Greece 130 300 000 134 450 271 121 801 765,78 Spain 1 261 400 000 1 267 919 835 1 131 277 339,92 France 1 571 200 000 1 609 531 084 1 425 142 160,20 Croatia 44 000 000 45 282 852 40 797 860,51 Italy 1 596 900 000 1 620 394 666 1 521 698 520,46 Cyprus 17 800 000 19 145 718 17 833 312,16 Latvia 28 200 000 28 395 898 25 916 142,36 Lithuania 69 600 000 68 730 978 63 542 514,10 Luxembourg 15 100 000 15 703 791 14 026 782,88 Hungary 109 300 000 115 412 112 103 521 371,54 Malta 11 200 000 11 939 184 10 453 493,79 Netherlands 2 230 500 000 2 226 496 487 1 990 418 279,32 Austria 208 100 000 208 774 381 181 825 082,14 Poland 489 200 000 482 300 013 419 092 498,17 Portugal 131 200 000 129 502 501 111 464 267,00 Romania 123 500 000 122 403 526 105 045 495,15 Slovenia 64 200 000 65 396 612 58 214 760,15 Slovakia 96 400 000 99 923 441 94 783 821,56 Finland 113 700 000 116 487 715 127 444 447,23 Sweden 514 300 000 519 515 847 460 313 132,26 United Kingdom 3 323 100 000 3 371 797 676 2 729 094 207,01 Article 1 2 0 — Total 18 465 300 000 18 634 700 000 16 498 505 401,97

CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM

1 3 0

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

Financial year 2016 Financial year 2015 Financial year 2014 18 812 783 576 18 023 353 946 17 746 098 140,88

Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Union rules is fixed at 0,30 %. The assessment base to be taken into account for this purpose shall not exceed 50 % of GNI for each Member State.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(b) and (4) thereof.

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium 523 409 700 511 842 600 499 622 100,00 Bulgaria 63 202 436 59 662 964 57 927 299,98 Czech Republic 200 818 634 194 223 456 178 500 769,55 Denmark 311 819 810 302 927 330 285 410 895,73 Germany 3 912 398 326 3 776 991 727 3 725 690 100,00 Estonia 30 202 119 28 498 014 26 144 100,00 Ireland 219 088 800 214 960 200 196 628 400,00 Greece 221 387 850 216 364 200 212 793 600,00 Spain 1 375 304 700 1 327 940 850 1 427 048 700,00 France 2 952 872 217 2 892 563 036 2 919 401 100,00 Croatia 64 085 770 62 205 250 63 252 010,89 Italy 1 741 842 900 1 703 589 150 1 812 851 100,00 Cyprus 24 682 350 24 307 200 23 013 300,00 Latvia 28 305 295 26 840 306 26 570 100,00 Lithuania 45 043 722 42 528 985 41 524 799,99 Luxembourg 47 922 750 45 415 200 48 755 700,00 Hungary 133 968 470 127 337 086 116 203 011,65 Malta 12 561 825 11 921 060 10 564 650,00 Netherlands 819 396 150 796 827 900 823 095 900,00 Austria 462 261 900 449 740 050 449 919 300,00 Poland 555 928 977 501 980 483 521 397 619,07 Portugal 242 598 450 235 658 100 230 141 400,00 Romania 173 796 047 163 693 239 159 153 321,63 Slovenia 56 158 800 55 037 400 52 845 450,00 Slovakia 79 892 400 78 020 250 69 001 800,00 Finland 279 661 350 274 014 000 278 532 000,00 Sweden 587 407 923 561 562 344 557 232 228,74 United Kingdom 3 646 763 905 3 336 701 566 2 932 877 383,65 Article 1 3 0 — Total 18 812 783 576 18 023 353 946 17 746 098 140,88

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM

1 4 0

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

Financial year 2016 Financial year 2015 Financial year 2014 104 865 810 535 92 884 369 728 94 863 129 955,36

Remarks

The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-based resource ensures that the general budget of the Union is always balanced ex ante.

The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (VAT-based payments, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States.

The rate to be applied to the Member States’ gross national income for this financial year is 0,7134 %.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(c) thereof.

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium 2 957 662 846 2 677 114 263 2 752 569 449,00 Bulgaria 300 610 862 272 938 189 280 112 820,00 Czech Republic 1 073 488 500 946 409 981 949 765 706,98 Denmark 1 986 820 222 1 781 398 206 1 861 245 102,04 Germany 22 180 786 181 19 854 398 530 20 336 920 973,00 Estonia 147 653 341 129 683 490 130 457 204,00 Ireland 1 199 899 078 1 062 586 372 1 005 662 600,00 Greece 1 302 303 072 1 164 029 800 1 261 209 951,00 Spain 7 927 919 046 7 097 387 238 7 210 679 301,00 France 15 871 410 157 14 360 602 477 15 014 013 074,00 Croatia 304 812 275 274 469 466 295 810 080,65 Italy 11 572 924 487 10 445 402 587 11 053 651 104,00 Cyprus 117 397 096 107 251 144 107 580 948,00 Latvia 184 212 538 162 773 242 172 605 499,00 Lithuania 274 039 893 240 751 810 244 897 382,99 Luxembourg 227 935 821 200 386 395 227 919 701,00 Hungary 798 236 211 680 905 632 662 572 556,68 Malta 59 748 030 52 599 532 49 386 879,00 Netherlands 4 848 572 710 4 360 923 079 4 382 027 230,00 Austria 2 354 205 998 2 119 039 398 2 256 035 360,00 Poland 3 151 054 759 2 645 588 685 2 735 602 991,90 Portugal 1 259 985 996 1 131 025 757 1 160 869 691,00 Romania 1 154 268 614 1 004 358 767 1 016 908 361,28 Slovenia 268 538 126 242 842 620 247 038 175,00 Slovakia 551 566 017 487 964 976 508 952 508,00 Finland 1 459 261 911 1 318 547 150 1 390 603 421,00 Sweden 3 223 318 238 2 847 089 742 3 023 453 942,61 United Kingdom 18 107 178 510 15 215 901 200 14 524 577 942,23 Article 1 4 0 — Total 104 865 810 535 92 884 369 728 94 863 129 955,36

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 2007/436/EC, Euratom

Financial year 2016 Financial year 2015 Financial year 2014 0,— 0,— – 172 034 533,05

Remarks

The budgetary imbalance correction mechanism in favour of the United Kingdom (UK correction) was introduced by the European Council in Fontainebleau in June 1984 and the resulting own resources decision of 1985. The purpose of the mechanism is to reduce the UK budgetary imbalance through a reduction in its payments to the Union.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Articles 4 and 5 thereof.

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium 261 447 948 227 330 088 274 500 044,00 Bulgaria 26 573 040 23 176 845 27 934 257,01 Czech Republic 94 892 954 80 365 439 94 610 050,04 Denmark 175 628 561 151 269 379 185 650 032,48 Germany 337 679 947 290 405 953 350 335 402,00 Estonia 13 052 084 11 012 215 13 009 847,00 Ireland 106 067 246 90 230 685 100 289 723,00 Greece 115 119 431 98 844 865 125 774 188,00 Spain 700 802 719 602 682 406 719 085 138,00 France 1 402 981 958 1 219 446 279 1 497 272 756,00 Croatia 26 944 431 23 306 875 29 474 619,41 Italy 1 023 009 556 886 982 795 1 102 325 579,00 Cyprus 10 377 528 9 107 348 10 728 512,00 Latvia 16 283 800 13 822 068 17 213 087,00 Lithuania 24 224 251 20 443 703 24 422 396,00 Luxembourg 20 148 798 17 016 030 22 729 297,00 Hungary 70 561 531 57 819 847 65 983 684,97 Malta 5 281 535 4 466 547 4 925 108,00 Netherlands 73 814 596 63 786 269 75 487 301,00 Austria 35 840 396 30 994 726 38 863 752,00 Poland 278 543 175 224 653 059 272 499 533,66 Portugal 111 378 737 96 042 290 115 767 753,00 Romania 102 033 658 85 286 224 101 443 034,07 Slovenia 23 737 913 20 621 247 24 635 887,00 Slovakia 48 756 674 41 436 080 50 755 299,00 Finland 128 994 091 111 965 875 138 677 954,00 Sweden 49 071 747 41 643 760 51 905 237,96 United Kingdom –5 283 248 305 –4 544 158 897 –5 708 334 005,65 Article 1 5 0 — Total 0 0 – 172 034 533,05

CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

1 6 0

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

Financial year 2016 Financial year 2015 Financial year 2014 p.m. p.m. 0,—

Remarks

This article is intended to record gross reductions in the annual GNI contributions of certain Member States in accordance with Council Decision 2007/436/EC, Euratom.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(9) thereof.

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(5) thereof.

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. p.m. 0,— Bulgaria p.m. p.m. 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia p.m. p.m. 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Croatia p.m. p.m. 0,— Italy p.m. p.m. 0,— Cyprus p.m. p.m. 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg p.m. p.m. 0,— Hungary p.m. p.m. 0,— Malta p.m. 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. p.m. 0,— 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 6 0 — Total p.m. p.m. 0,—

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Article Item Heading Financial year 2016 Financial year 2015 Financial year 2014 % 2014/2016 CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. 1 434 557 708 1 005 406 925,37 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. 0,— CHAPTER 3 0 — TOTAL p.m. 1 434 557 708 1 005 406 925,37 CHAPTER 3 1 3 1 0 Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 3 1 0 3 Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. – 192 713 000 –78 735 768,07 Article 3 1 0 — Total p.m. – 192 713 000 –78 735 768,07 CHAPTER 3 1 — TOTAL p.m. – 192 713 000 –78 735 768,07 CHAPTER 3 2 3 2 0 Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 3 2 0 3 Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. 7 325 957 000 4 212 457 271,70 Article 3 2 0 — Total p.m. 7 325 957 000 4 212 457 271,70 CHAPTER 3 2 — TOTAL p.m. 7 325 957 000 4 212 457 271,70 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. –1 792 657,35 CHAPTER 3 4 — TOTAL p.m. p.m. –1 792 657,35 CHAPTER 3 5 3 5 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 5 0 4 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. 0,— –18 021 343,— Article 3 5 0 — Total p.m. 0,— –18 021 343,— CHAPTER 3 5 — TOTAL p.m. 0,— –18 021 343,— CHAPTER 3 6 3 6 0 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 6 0 4 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. 0,— –19 260 403,04 Article 3 6 0 — Total p.m. 0,— –19 260 403,04 CHAPTER 3 6 — TOTAL p.m. 0,— –19 260 403,04 Title 3 — Total p.m. 8 567 801 708 5 100 054 025,61 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 AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) 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(6), (7) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000 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 INTERMEDIATE UPDATES OF THE 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 2016 Financial year 2015 Financial year 2014 p.m. 1 434 557 708 1 005 406 925,37

Remarks

In accordance with Article 18 of the Financial Regulation, 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 39 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 that must be presented by the Commission within 15 days following the submission of the provisional accounts.

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

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1).

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 7 thereof.

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 18 thereof.

3 0 2

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

Financial year 2016 Financial year 2015 Financial year 2014 p.m. p.m. 0,—

Remarks

This article is intended to receive, once the target amount has been reached, any surplus in the Guarantee Fund for external actions in accordance with Articles 3 and 4 of Regulation (EC, Euratom) No 480/2009.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17).

Council Regulation (EC, Euratom) No 480/2009 of 25 May 2009 establishing a Guarantee Fund for external actions (OJ L 145, 10.6.2009, p. 10).

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 7(2) thereof.

CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000

3 1 0

Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

3 1 0 3

Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

Financial year 2016 Financial year 2015 Financial year 2014 p.m. – 192 713 000 –78 735 768,07

Remarks

Under Article 7(1) of Regulation (EEC, Euratom) No 1553/89, Member States are to send the Commission a statement of the total amount of the VAT resources base for the previous calendar year before 31 July.

Each Member State is debited with an amount calculated on the basis of that statement according to Union rules and credited with the 12 payments actually made during the previous financial year. The Commission works out each Member State’s balance and informs it in time for that Member State to enter its balance in the Commission’s account referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December of the same year.

Any corrections to the abovementioned statements resulting from Commission controls in accordance with Article 9 of Regulation (EEC, Euratom) No 1553/89 or/and any changes to the GNI of previous financial years that have an effect on the capping of the ‘VAT’ base will lead to adjustments of the ‘VAT’ balances.

Legal basis

Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, p. 9).

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(4), (5) and (8) thereof.

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. 72 870 000 9 023 791,36 Bulgaria p.m. 1 525 000 782 111,42 Czech Republic p.m. 9 640 000 5 253 417,30 Denmark p.m. –5 927 000 –5 933 619,05 Germany p.m. – 103 806 000 –27 013 915,04 Estonia p.m. 608 000 – 459 385,02 Ireland p.m. 7 099 000 6 536 069,87 Greece p.m. –45 286 000 73 209 509,30 Spain p.m. –72 892 000 –45 030 311,20 France p.m. –43 477 000 36 977 772,10 Croatia p.m. –1 184 000 – 213 679,91 Italy p.m. – 216 644 000 –52 745 669,33 Cyprus p.m. 11 239 000 0,— Latvia p.m. 1 669 000 5 899 999,26 Lithuania p.m. 358 000 –1 224 942,82 Luxembourg p.m. 14 886 000 –10 259 465,23 Hungary p.m. 4 379 000 1 928 539,21 Malta p.m. 3 630 000 0,— Netherlands p.m. –26 259 000 –4 502 509,48 Austria p.m. –4 400 000 3 073 121,20 Poland p.m. 30 536 000 –76 259 558,01 Portugal p.m. 18 273 000 12 195 115,10 Romania p.m. –12 492 000 2 158 848,32 Slovenia p.m. 1 905 000 0,— Slovakia p.m. 6 967 000 34 033,11 Finland p.m. –8 412 000 –8 009 160,90 Sweden p.m. 1 356 000 –4 155 879,63 United Kingdom p.m. 161 126 000 0,— Item 3 1 0 3 — Total p.m. – 192 713 000 –78 735 768,07

CHAPTER 3 2 — BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000

3 2 0

Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

3 2 0 3

Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

Financial year 2016 Financial year 2015 Financial year 2014 p.m. 7 325 957 000 4 212 457 271,70

Remarks

On the basis of figures for aggregate gross national income and its components from the preceding year, supplied by the Member States in accordance with Article 2(2) of Regulation (EC, Euratom) No 1287/2003, each Member State shall be debited with an amount calculated according to Union rules and credited with the 12 payments made during that previous financial year.

The Commission works out each Member State’s balance and informs it in time for that Member State to enter its balance in the account referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December of the same year.

Any changes to the gross national product/gross national income of previous financial years pursuant to Article 2(2) of Regulation (EC, Euratom) No 1287/2003, subject to Articles 4 and 5 thereof, gives rise for each Member State concerned to an adjustment to the balance established pursuant to Article 10(7) of Regulation (EC, Euratom) No 1150/2000.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(6), (7) and (8) thereof.

Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (OJ L 181, 19.7.2003, p. 1).

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. 147 716 000 109 853 224,02 Bulgaria p.m. 59 923 000 34 946 866,83 Czech Republic p.m. 51 471 000 73 085 521,36 Denmark p.m. –60 420 000 – 117 815 874,57 Germany p.m. 383 851 000 1 386 016 819,89 Estonia p.m. 11 786 000 7 770 364,28 Ireland p.m. 156 657 000 105 640 410,37 Greece p.m. – 171 235 000 148 775 724,38 Spain p.m. – 333 271 000 634 182 093,25 France p.m. 300 400 000 0,— Croatia p.m. –5 551 000 –1 201 179,69 Italy p.m. 1 167 877 000 381 035 520,19 Cyprus p.m. 55 184 000 0,— Latvia p.m. –1 293 000 19 995 102,02 Lithuania p.m. 6 460 000 8 741 021,54 Luxembourg p.m. 74 065 000 –56 671 059,21 Hungary p.m. 42 869 000 37 789 156,61 Malta p.m. 17 767 000 0,— Netherlands p.m. 538 657 000 1 107 926 623,17 Austria p.m. –72 668 000 –60 166 556,31 Poland p.m. 197 995 000 49 398 353,91 Portugal p.m. 21 688 000 109 406 869,62 Romania p.m. 40 791 000 72 788 666,16 Slovenia p.m. 14 745 000 0,— Slovakia p.m. –14 817 000 –6 696 989,68 Finland p.m. 9 616 000 –26 309 817,72 Sweden p.m. 41 121 000 193 966 411,28 United Kingdom p.m. 4 644 573 000 0,— Item 3 2 0 3 — Total p.m. 7 325 957 000 4 212 457 271,7

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 2016 Financial year 2015 Financial year 2014 p.m. p.m. –1 792 657,35

Remarks

Article 3 of the Protocol on the position of Denmark and Article 5 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, grant full exemption to these Member States from supporting the financial consequences of some specific policies in the area of freedom, security and justice, with the exception of the related administrative costs. They can therefore obtain an adjustment to the own resources paid for each year in which they do not participate.

Each Member State’s contribution to the adjustment mechanism is calculated by applying to the budget expenditure resulting from this operation or policy the scale of the aggregate gross national income and its components from the preceding year, supplied by the Member States in accordance with Article 2(2) of Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (OJ L 181, 19.7.2003, p. 1).

The Commission works out each Member State’s balance and informs it in time for that Member State to enter its balance in the account referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December, in accordance with Article 10a of that Regulation.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10a thereof.

Protocol on the position of Denmark, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, and in particular Article 3 thereof, and Protocol on the position of the United Kingdom and Ireland in respect of the area of freedom, security and justice, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, and in particular Article 5 thereof.

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. p.m. 2 002 598,81 Bulgaria p.m. p.m. 210 680,74 Czech Republic p.m. p.m. 697 292,21 Denmark p.m. p.m. –5 768 732,87 Germany p.m. p.m. 14 742 277,52 Estonia p.m. p.m. 94 419,01 Ireland p.m. p.m. –3 315 510,86 Greece p.m. p.m. 944 652,73 Spain p.m. p.m. 5 392 603,41 France p.m. p.m. 11 025 252,65 Croatia p.m. p.m. 110 312,49 Italy p.m. p.m. 8 348 177,54 Cyprus p.m. p.m. 91 301,32 Latvia p.m. p.m. 120 648,96 Lithuania p.m. p.m. 177 930,11 Luxembourg p.m. p.m. 150 863,27 Hungary p.m. p.m. 487 546,82 Malta p.m. p.m. 37 433,23 Netherlands p.m. p.m. 3 320 348,32 Austria p.m. p.m. 1 621 642,12 Poland p.m. p.m. 1 988 014,63 Portugal p.m. p.m. 859 755,01 Romania p.m. p.m. 740 086,79 Slovenia p.m. p.m. 184 143,09 Slovakia p.m. p.m. 372 965,33 Finland p.m. p.m. 1 026 106,80 Sweden p.m. p.m. 2 131 288,13 United Kingdom p.m. p.m. –49 586 754,66 Article 3 4 0 — Total p.m. p.m. –1 792 657,35

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

3 5 0 4

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

Financial year 2016 Financial year 2015 Financial year 2014 p.m. 0,— –18 021 343,—

Remarks

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

The figures for 2014 correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2010.

The figures for 2015 correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2011.

Legal basis

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 Articles 4 and 5 thereof.

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Articles 4 and 5 thereof.

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. 11 815 757 4 520 547,00 Bulgaria p.m. 1 392 513 562 835,00 Czech Republic p.m. 4 784 685 2 261 756,21 Denmark p.m. 3 487 953 3 348 228,98 Germany p.m. 10 915 347 10 941 079,00 Estonia p.m. 364 152 334 638,00 Ireland p.m. 3 453 266 5 207 662,00 Greece p.m. 2 741 329 452 777,00 Spain p.m. 27 503 186 5 161 577,00 France p.m. 43 503 201 36 713 295,00 Croatia — — 0,— Italy p.m. 53 237 596 25 185 874,00 Cyprus p.m. 1 207 563 919 896,00 Latvia p.m. 244 042 379 038,23 Lithuania p.m. 768 575 527 852,00 Luxembourg p.m. 37 104 – 467 949,00 Hungary p.m. 2 508 198 828 565,75 Malta p.m. 344 459 320 963,00 Netherlands p.m. 5 167 025 1 088 457,00 Austria p.m. 1 172 371 439 387,00 Poland p.m. 9 539 521 4 174 448,00 Portugal p.m. 2 909 281 2 496 000,00 Romania p.m. 2 915 322 – 374 513,82 Slovenia p.m. 702 416 896 466,00 Slovakia p.m. 1 459 572 913 354,00 Finland p.m. 4 044 692 822 308,00 Sweden p.m. 1 743 115 839 645,02 United Kingdom p.m. – 197 962 241 – 126 515 529,37 Item 3 5 0 4 — Total p.m. 0. –18 021 343,00

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

3 6 0

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 6 0 4

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Financial year 2016 Financial year 2015 Financial year 2014 p.m. 0,— –19 260 403,04

Remarks

This item is intended to record the difference between previously budgeted and the latest intermediate update of the UK correction before the final calculations are made.

The figures for 2014 correspond to the result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2011.

The figures for 2015 correspond to the result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the years 2012 and 2013.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Articles 4 and 5 thereof.

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. 41 696 056 8 101 453,00 Bulgaria p.m. 5 399 849 1 375 381,00 Czech Republic p.m. 16 597 084 4 575 664,73 Denmark p.m. 26 100 869 7 280 440,58 Germany p.m. 59 409 243 18 309 269,00 Estonia p.m. 2 731 925 885 630,00 Ireland p.m. 26 072 954 8 409 370,00 Greece p.m. 16 075 510 3 438 553,00 Spain p.m. 119 160 675 21 543 140,00 France p.m. 231 245 357 58 179 865,00 Croatia p.m. 2 783 075 0,— Italy p.m. 184 985 384 37 543 615,00 Cyprus p.m. 3 521 069 479 335,00 Latvia p.m. 1 747 001 1 323 328,46 Lithuania p.m. 4 386 557 1 324 873,00 Luxembourg p.m. –1 314 718 –29 470,00 Hungary p.m. 12 478 629 4 517 318,30 Malta p.m. 1 555 077 438 532,00 Netherlands p.m. 17 466 600 2 529 744,00 Austria p.m. 4 156 024 1 155 028,00 Poland p.m. 38 554 600 17 679 999,58 Portugal p.m. 22 456 571 5 178 017,00 Romania p.m. 19 182 854 307 073,59 Slovenia p.m. 4 698 046 1 156 634,00 Slovakia p.m. 6 628 582 1 786 552,00 Finland p.m. 18 511 657 1 891 154,00 Sweden p.m. 6 785 813 2 784 569,89 United Kingdom p.m. – 893 072 343 – 231 425 473,17 Item 3 6 0 4 — Total p.m. 0 –19 260 403,04

TITLE 4

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

Article Item Heading Financial year 2016 Financial year 2015 Financial year 2014 % 2014/2016 CHAPTER 4 0 4 0 0 Proceeds from 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 718 322 869 677 271 687 674 287 546,04 93,87 4 0 3 Proceeds from the temporary contribution from the salaries of Members of the institutions, officials and other servants in active employment p.m. p.m. 383 929,45 4 0 4 Proceeds from the special levy and the solidarity levy on the salaries of Members of the institutions, officials and other servants in active employment 80 907 654 76 200 621 100 808 264,55 124,60 CHAPTER 4 0 — TOTAL 799 230 523 753 472 308 775 479 740,04 97,03 CHAPTER 4 1 4 1 0 Staff contributions to the pension scheme 426 470 277 421 735 470 348 693 712,84 81,76 4 1 1 Transfer or purchase of pension rights by staff 100 592 938 103 896 621 109 386 819,46 108,74 4 1 2 Contributions to the pensions scheme by officials and temporary staff on leave on personal grounds 110 000 110 000 97 727,29 88,84 CHAPTER 4 1 — TOTAL 527 173 215 525 742 091 458 178 259,59 86,91 CHAPTER 4 2 4 2 0 Employer’s contribution by decentralised agencies and international organisations to the pension scheme 21 623 969 21 738 484 17 570 830,30 81,26 4 2 1 Contributions by Members of the European Parliament to the pension scheme p.m. p.m. 0,— CHAPTER 4 2 — TOTAL 21 623 969 21 738 484 17 570 830,30 81,26 Title 4 — Total 1 348 027 707 1 300 952 883 1 251 228 829,93 92,82 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 from 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 2016 Financial year 2015 Financial year 2014 718 322 869 677 271 687 674 287 546,04

Remarks

This revenue represents all the tax levied on salaries, wages and emoluments of every type, with the exception of benefits and family allowances paid to Members of the Commission, officials, other servants and persons in receipt of the compensation payments on termination of employment referred to in Chapter 01 of each title of the statement of expenditure and to persons in receipt of a pension.

European Parliament 73 484 272 Council 25 490 000 Commission: 475 896 378 — administration (379 720 000) — research and technological development (18 676 561) — research (indirect actions) (16 683 776) — European Anti-Fraud Office (OLAF) (3 255 000) — European Personnel Selection Office (EPSO) (684 000) — Office for Infrastructure and Logistics in Brussels (OIB) (2 604 000) — Office for Infrastructure and Logistics in Luxembourg (OIL) (873 000) — Office for Administration and Payment of Individual Entitlements (PMO) (1 308 000) — Publications Office of the European Union (OP) (3 398 000) — Agency for the Cooperation of Energy Regulators (ACER) (231 893) — Agency for the Operational Management of Large-scale IT Systems in the Area of Freedom, Security and Justice (eu-LISA) (575 397) — Bio-based Industries Joint Undertaking (BBI) (26 543) — Body of European Regulators for Electronic Communications (BEREC) (70 671) — Clean Sky Joint Undertaking (CSJU) (198 436) — Community Plant Variety Office (CPVO) (271 893) — Consumers, Health, Agriculture and Food Executive Agency (Chafea, ex-EAHC) (205 450) — Education, Audiovisual and Culture Executive Agency (EACEA) (1 258 625) — Electronic Components and Systems for European Leadership Joint Undertaking (ECSEL, ex-Artemis and ENIAC) (132 131) — European Agency for Safety and Health at Work (EU-OSHA) (259 580) — European Agency for the Management of Operational Cooperation at the External Borders (Frontex) (879 355) — European Asylum Support Office (EASO) (229 585) — European Aviation Safety Agency (EASA) (4 335 231) — European Banking Authority (EBA) (1 324 237) — European Body for the Enhancement of Judicial Cooperation (Eurojust) (803 500) — European Centre for Disease Prevention and Control (ECDC) (1 619 141) — European Centre for the Development of Vocational Training (Cedefop) (564 801) — European Chemicals Agency (ECHA) (3 638 825) — European Environment Agency (EEA) (1 353 711) — European Fisheries Control Agency (EFCA) (328 585) — European Food Safety Authority (EFSA) (1 726 786) — European Foundation for the Improvement of Living and Working Conditions (Eurofound) (743 061) — European GNSS Agency (Galileo) (520 980) — European Institute for Gender Equality (EIGE) (139 683) — European Institute of Innovation and Technology (EIT) (161 678) — European Insurance and Occupational Pensions Authority (EIOPA) (625 754) — European Joint Undertaking for ITER and the Development of Fusion Energy (F4E) (2 058 636) — European Maritime Safety Agency (EMSA) (963 262) — European Medicines Agency (EMA) (5 461 786) — European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) (565 560) — European Network and Information Security Agency (ENISA) (258 185) — European Police College (CEPOL) (173 018) — European Police Office (Europol) (2 846 113) — European Rail Joint Undertaking (Shift2Rail) (10 529) — European Railway Agency (ERA) (917 935) — European Research Council Executive Agency (ERCEA) (1 261 487) — European Securities and Markets Authority (ESMA) (915 273) — European Training Foundation (ETF) (842 296) — European Union Agency for Fundamental Rights (FRA) (504 570) — Executive Agency for Small and Medium-sized Enterprises (EASME ex-EACI) (815 240) — Fuel Cells and Hydrogen Technology Joint Undertaking (FCH) (131 711) — Innovation and Networks Executive Agency (INEA ex-TEN-T EA) (532 406) — Innovative Medicines Initiative Joint Undertaking (IMI) (271 910) — New Generation European Air Traffic Management System Joint Undertaking (SESAR) (234 397) — Office for Harmonization in the Internal Market (OHIM) (4 301 236) — Research Executive Agency (REA) (1 307 504) — Single Resolution Board (SRB) (909 095) — Translation Centre for the bodies of the European Union (CdT) (1 186 360) Court of Justice of the European Union 27 907 000 Court of Auditors 11 192 000 European Economic and Social Committee 4 567 558 Committee of the Regions 3 636 656 European Ombudsman 644 005 European Data Protection Supervisor 495 000 European External Action Service 19 861 000 European Investment Bank 43 900 000 European Central Bank 27 800 000 European Investment Fund 3 449 000 Total 718 322 869

Legal basis

Staff Regulations of Officials of the European Union.

Conditions of Employment of Other Servants of the European Union.

Protocol on the privileges and immunities of the European Union, and in particular Article 12 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, of the President, Judges, Advocates-General and Registrar of the Court of Justice, of the President, Members and Registrar of the General Court and of the President, Members and Registrar of the European Union Civil Service Tribunal (OJ 187, 8.8.1967, 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).

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).

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).

Decision 94/262/ECSC, EC, Euratom of the European Parliament of 9 March 1994 on the regulations and general conditions governing the performance of the Ombudsman’s duties (OJ L 113, 4.5.1994, p. 15).

Decision No 1247/2002/EC of the European Parliament, of the Council and of the Commission of 1 July 2002 on the regulations and general conditions governing the performance of the European Data-protection Supervisor’s duties (OJ L 183, 12.7.2002, p. 1).

Council Decision 2009/909/EU of 1 December 2009 laying down the conditions of employment of the President of the European Council (OJ L 322, 9.12.2009, p. 35).

Council Decision 2009/910/EU of 1 December 2009 laying down the conditions of employment of the High Representative of the Union for Foreign Affairs and Security Policy (OJ L 322, 9.12.2009, p. 36).

Council Decision 2009/912/EU of 1 December 2009 laying down the conditions of employment of the Secretary-General of the Council of the European Union (OJ L 322, 9.12.2009, p. 38).

4 0 3

Proceeds from the temporary contribution from the salaries of Members of the institutions, officials and other servants in active employment

Financial year 2016 Financial year 2015 Financial year 2014 p.m. p.m. 383 929,45

Remarks

The provisions concerning the temporary contribution applied until 30 June 2003. Therefore this line will cover any revenue resulting from the residual amount of the temporary contribution from the salaries of Members of the Commission, officials and other servants in active employment.

European Parliament p.m. Council p.m. Commission: p.m. — administration (p.m.) — research and technological development (p.m.) — research (indirect actions) (p.m.) — European Personnel Selection Office (EPSO) (p.m.) — European Anti-Fraud Office (OLAF) (p.m.) — Office for Infrastructure and Logistics in Brussels (OIB) (p.m.) — Office for Infrastructure and Logistics in Luxembourg (OIL) (p.m.) — Office for Administration and Payment of Individual Entitlements (PMO) (p.m.) — Publications Office of the European Union (OP) (p.m.) — Community Plant Variety Office (CPVO) (p.m.) — European Body for the Enhancement of Judicial Cooperation (Eurojust) (p.m.) — European Agency for Safety and Health at Work (EU-OSHA) (p.m.) — European Medicines Agency (EMA) (p.m.) — European Aviation Safety Agency (EASA) (p.m.) — European Centre for the Development of Vocational Training (Cedefop) (p.m.) — European Environment Agency (EEA) (p.m.) — European Food Safety Authority (EFSA) (p.m.) — European Foundation for the Improvement of Living and Working Conditions (Eurofound) (p.m.) — European Maritime Safety Agency (EMSA) (p.m.) — European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) (p.m.) — European Union Agency for Fundamental Rights (FRA) (p.m.) — European Training Foundation (ETF) (p.m.) — Office for Harmonization in the Internal Market (OHIM) (p.m.) — Translation Centre for the bodies of the European Union (CdT) (p.m.) Court of Justice of the European Union p.m. Court of Auditors p.m. European Economic and Social Committee p.m. Committee of the Regions p.m. European Ombudsman p.m. European Data Protection Supervisor p.m. Total p.m.

Legal basis

Staff Regulations of Officials of the European Communities, and in particular Article 66a thereof in the version in force until 15 December 2003.

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, of the President, Judges, Advocates-General and Registrar of the Court of Justice, of the President, Members and Registrar of the General Court and of the President, Members and Registrar of the European Union Civil Service Tribunal (OJ 187, 8.8.1967, 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).

4 0 4

Proceeds from the special levy and the solidarity levy on the salaries of Members of the institutions, officials and other servants in active employment

Financial year 2016 Financial year 2015 Financial year 2014 80 907 654 76 200 621 100 808 264,55

Remarks

This article is intended to record the proceeds from the special levy and the solidarity levy on the salaries of officials and other servants in active employment in accordance with Article 66a of the Staff Regulations.

European Parliament 10 797 731 Council 3 192 000 Commission: 54 463 584 — administration (33 925 000) — research and technological development (4 668 696) — research (indirect actions) (3 955 390) — European Anti-Fraud Office (OLAF) (654 000) — European Personnel Selection Office (EPSO) (131 000) — Office for Infrastructure and Logistics in Brussels (OIB) (443 000) — Office for Infrastructure and Logistics in Luxembourg (OIL) (153 000) — Office for Administration and Payment of Individual Entitlements (PMO) (246 000) — Publications Office of the European Union (OP) (687 000) — Agency for the Cooperation of Energy Regulators (ACER) (70 939) — Agency for the Operational Management of Large-scale IT Systems in the Area of Freedom, Security and Justice (eu-LISA) (67 652) — Bio-based Industries Joint Undertaking (BBI) (4 248) — Body of European Regulators for Electronic Communications (BEREC) (18 066) — Clean Sky Joint Undertaking (CSJU) (42 820) — Community Plant Variety Office (CPVO) (55 164) — Consumers, Health, Agriculture and Food Executive Agency (Chafea, ex-EAHC) (39 877) — Education, Audiovisual and Culture Executive Agency (EACEA) (210 161) — Electronic Components and Systems for European Leadership Joint Undertaking (ECSEL, ex-Artemis and ENIAC) (28 558) — European Agency for Safety and Health at Work (EU-OSHA) (56 760) — European Agency for the Management of Operational Cooperation at the External Borders (Frontex) (267 941) — European Asylum Support Office (EASO) (51 249) — European Aviation Safety Agency (EASA) (1 027 061) — European Banking Authority (EBA) (186 645) — European Body for the Enhancement of Judicial Cooperation (Eurojust) (123 513) — European Centre for Disease Prevention and Control (ECDC) (216 261) — European Centre for the Development of Vocational Training (Cedefop) (133 677) — European Chemicals Agency (ECHA) (624 311) — European Environment Agency (EEA) (215 937) — European Fisheries Control Agency (EFCA) (81 532) — European Food Safety Authority (EFSA) (410 436) — European Foundation for the Improvement of Living and Working Conditions (Eurofound) (134 366) — European GNSS Agency (Galileo) (146 103) — European Institute for Gender Equality (EIGE) (40 536) — European Institute of Innovation and Technology (EIT) (47 040) — European Insurance and Occupational Pensions Authority (EIOPA) (139 567) — European Joint Undertaking for ITER and the Development of Fusion Energy (F4E) (451 994) — European Maritime Safety Agency (EMSA) (276 665) — European Medicines Agency (EMA) (716 620) — European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) (153 182) — European Network and Information Security Agency (ENISA) (64 034) — European Police College (CEPOL) (30 070) — European Police Office (Europol) (656 819) — European Rail Joint Undertaking (Shift2Rail) (1 489) — European Railway Agency (ERA) (194 656) — European Research Council Executive Agency (ERCEA) (236 326) — European Securities and Markets Authority (ESMA) (175 045) — European Training Foundation (ETF) (175 912) — European Union Agency for Fundamental Rights (FRA) (110 215) — Executive Agency for Small and Medium-sized Enterprises (EASME, ex-EACI) (120 826) — Fuel Cells and Hydrogen Technology Joint Undertaking (FCH) (34 624) — Innovation and Networks Executive Agency (INEA, ex-TEN-T EA) (100 006) — Innovative Medicines Initiative Joint Undertaking (IMI) (58 707) — New Generation European Air Traffic Management System Joint Undertaking (SESAR) (51 542) — Office for Harmonization in the Internal Market (OHIM) (921 184) — Research Executive Agency (REA) (229 524) — Single Resolution Board (SRB) (140 479) — Translation Centre for the bodies of the European Union (CdT) (260 159) Court of Justice of the European Union 5 147 000 Court of Auditors 1 800 000 European Economic and Social Committee 880 233 Committee of the Regions 706 771 European Ombudsman 70 335 European Data Protection Supervisor 83 000 European External Action Service 3 767 000 Total 80 907 654

Legal basis

Staff Regulations of Officials of the European Union, and in particular Article 66a thereof.

Conditions of Employment of Other Servants of the European Union.

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, of the President, Judges, Advocates-General and Registrar of the Court of Justice, of the President, Members and Registrar of the General Court and of the President, Members and Registrar of the European Union Civil Service Tribunal (OJ 187, 8.8.1967, 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).

Decision 94/262/ECSC, EC, Euratom of the European Parliament of 9 March 1994 on the regulations and general conditions governing the performance of the Ombudsman’s duties (OJ L 113, 4.5.1994, p. 15).

Decision No 1247/2002/EC of the European Parliament, of the Council and of the Commission of 1 July 2002 on the regulations and general conditions governing the performance of the European Data-protection Supervisor’s duties (OJ L 183, 12.7.2002, p. 1).

Council Decision 2009/909/EU of 1 December 2009 laying down the conditions of employment of the President of the European Council (OJ L 322, 9.12.2009, p. 35).

Council Decision 2009/910/EU of 1 December 2009 laying down the conditions of employment of the High Representative of the Union for Foreign Affairs and Security Policy (OJ L 322, 9.12.2009, p. 36).

Council Decision 2009/912/EU of 1 December 2009 laying down the conditions of employment of the Secretary-General of the Council of the European Union (OJ L 322, 9.12.2009, p. 38).

CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME

4 1 0

Staff contributions to the pension scheme

Financial year 2016 Financial year 2015 Financial year 2014 426 470 277 421 735 470 348 693 712,84

Remarks

The revenue represents staff contributions to the financing of the pension scheme.

European Parliament 59 667 459 Council 21 733 000 Commission: 292 000 614 — administration (182 465 000) — research and technological development (18 468 895) — research (indirect actions) (16 477 720) — European Anti-Fraud Office (OLAF) (3 302 000) — European Personnel Selection Office (EPSO) (907 000) — Office for Infrastructure and Logistics in Brussels (OIB) (4 724 000) — Office for Infrastructure and Logistics in Luxembourg (OIL) (1 446 000) — Office for Administration and Payment of Individual Entitlements (PMO) (2 396 000) — Publications Office of the European Union (OP) (4 340 000) — Agency for the Cooperation of Energy Regulators (ACER) (430 236) — Agency for the Operational Management of Large-scale IT Systems in the Area of Freedom, Security and Justice (eu-LISA) (827 848) — Bio-based Industries Joint Undertaking (BBI) (37 417) — Body of European Regulators for Electronic Communications (BEREC) (113 262) — Clean Sky Joint Undertaking (CSJU) (191 657) — Community Plant Variety Office (CPVO) (297 514) — Consumers, Health, Agriculture and Food Executive Agency (Chafea, ex-EAHC) (288 996) — Education, Audiovisual and Culture Executive Agency (EACEA) (1 980 724) — Electronic Components and Systems for European Leadership Joint Undertaking (ECSEL, ex-Artemis and ENIAC) (156 557) — European Agency for Safety and Health at Work (EU-OSHA) (374 386) — European Agency for the Management of Operational Cooperation at the External Borders (Fro