EN Official Journal of the European Union L 71/1

FINAL ADOPTION

of the general budget of the European Union for the financial year 2008

(2008/165/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

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

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

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

Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2),

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

Having regard to the draft general budget of the European Union for the financial year 2008, which the Council established on 13 July 2007,

Having regard to the resolution adopted by Parliament on 25 October 2007 on the draft general budget of the European Union for the financial year 2008, Section III — Commission, and Letter of amendment No 1/2008 to the draft general budget of the European Union for the financial year 2008,

Having regard to the resolution adopted by Parliament on 25 October 2007 on the draft general budget of the European Union for the financial year 2008, Section I — European Parliament, Section II — Council, Section IV — Court of Justice, Section V — Court of Auditors, Section VI — European Economic and Social Committee, Section VII — Committee of the Regions, Section VIII — European Ombudsman, Section IX — European Data Protection Supervisor,

Having regard to Letter of amendment No 2/2008 to the draft general budget of the European Union for the financial year 2008,

Having regard to amendments and proposed modifications to the draft general budget adopted by Parliament on 25 October 2007,

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

Having regard to the budget conciliation meeting of 23 November 2007,

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

Having regard to the resolution adopted by Parliament on 13 December 2007,

DECLARES:

The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community has been completed and the general budget of the European Union for the financial year 2008 has been finally adopted.

Done at Brussels, 18 December 2007. The President H.-G. PÖTTERING

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

(2) OJ L 248, 16.9.2002, p. 1. Regulation as last amended by Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9).

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

EN Official Journal of the European Union L 71/1

SECTION III: COMMISSION

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

REVENUE

— Title 3: Surpluses available

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

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

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

— Title 7: Interest on late payments and fines

— Title 8: Borrowing and lending operations

— Title 9: Miscellaneous revenue

GENERAL SUMMARY OF APPROPRIATIONS (2008 AND 2007) AND OUTTURN (2006)

— Title XX: Administrative expenditure allocated to policy areas

— Chapter XX 01: Administrative expenditure allocated to policy areas

— Title 01: Economic and financial affairs

— Chapter 01 01: Administrative expenditure of ‘Economic and financial affairs’ policy area

— Chapter 01 02: Economic and monetary union

— Chapter 01 03: International economic and financial affairs

— Chapter 01 04: Financial operations and instruments

— Title 02: Enterprise

— Chapter 02 01: Administrative expenditure of ‘Enterprise’ policy area

— Chapter 02 02: Competitiveness, industrial policy, innovation and entrepreneurship

— Chapter 02 03: Internal market for goods and sectoral policies

— Chapter 02 04: Cooperation — Space and security

— Chapter 02 49: Expenditure on administrative management of programmes committed in accordance with the former Financial Regulation

— Title 03: Competition

— Chapter 03 01: Administrative expenditure of ‘Competition’ policy area

— Chapter 03 03: Cartels, anti-trust and liberalisation

— Title 04: Employment and social affairs

— Chapter 04 01: Administrative expenditure of ‘Employment and social affairs’ policy area

— Chapter 04 02: European Social Fund

— Chapter 04 03: Working in Europe — Social dialogue and mobility

— Chapter 04 04: Employment, social solidarity and gender equality

— Chapter 04 05: European Globalisation Adjustment Fund (EGF)

— Chapter 04 06: Instrument for Pre-Accession Assistance (IPA) — Human resources development

— Chapter 04 49: Expenditure on administrative management of programmes committed in accordance with the former Financial Regulation

— Title 05: Agriculture and rural development

— Chapter 05 01: Administrative expenditure of ‘Agriculture and rural development’ policy area

— Chapter 05 02: Interventions in agricultural markets

— Chapter 05 03: Direct aids

— Chapter 05 04: Rural development

— Chapter 05 05: Pre-accession measures in the field of agriculture and rural development

— Chapter 05 06: International aspects of ‘Agriculture and rural development’ policy area

— Chapter 05 07: Audit of agricultural expenditure

— Chapter 05 08: Policy strategy and coordination of ‘Agriculture and rural development’ policy area

— Title 06: Energy and transport

— Chapter 06 01: Administrative expenditure of ‘Energy and transport’ policy area

— Chapter 06 02: Inland, air and maritime transport

— Chapter 06 03: Trans-European networks

— Chapter 06 04: Conventional and renewable energies

— Chapter 06 05: Nuclear energy

— Chapter 06 06: Research related to energy and transport

— Chapter 06 07: Security and protection of energy and transport users

— Title 07: Environment

— Chapter 07 01: Administrative expenditure of ‘Environment’ policy area

— Chapter 07 02: Global environmental affairs

— Chapter 07 03: Implementation of Community environmental policy and legislation

— Chapter 07 04: Civil protection

— Chapter 07 05: New policy initiatives based on the Community environment action programme

— Chapter 07 49: Expenditure on administrative management of programmes committed in accordance with the former Financial Regulation

— Title 08: Research

— Chapter 08 01: Administrative expenditure of ‘Research’ policy area

— Chapter 08 02: Cooperation — Health

— Chapter 08 03: Cooperation — Food, agriculture and fisheries, and biotechnology

— Chapter 08 04: Cooperation — Nanosciences, nanotechnologies, materials and new production technologies

— Chapter 08 05: Cooperation — Energy

— Chapter 08 06: Cooperation — Environment (including climate change)

— Chapter 08 07: Cooperation — Transport (including aeronautics)

— Chapter 08 08: Cooperation — Socioeconomic sciences and the humanities

— Chapter 08 09: Cooperation — Risk-sharing finance facility (EIB)

— Chapter 08 10: Ideas

— Chapter 08 11: People

— Chapter 08 12: Capacities — Research infrastructures

— Chapter 08 13: Capacities — Research for the benefit of small and medium-sized enterprises (SMEs)

— Chapter 08 14: Capacities — Regions of knowledge

— Chapter 08 15: Capacities — Research potential

— Chapter 08 16: Capacities — Science in society

— Chapter 08 17: Capacities — International cooperation activities

— Chapter 08 18: Capacities — Risk-sharing finance facility (EIB)

— Chapter 08 19: Capacities — Support for coherent development of research policies

— Chapter 08 20: Euratom — Fusion energy

— Chapter 08 21: Euratom — Nuclear fission and radiation protection

— Chapter 08 22: Completion of previous framework programmes and other activities

— Chapter 08 23: Research programme of the research fund for coal and steel

— Chapter 08 24: European Institute of Innovation and Technology

— Title 09: Information society and media

— Chapter 09 01: Administrative expenditure of ‘Information society and media’ policy area

— Chapter 09 02: i2010 — Electronic communications policy and network security

— Chapter 09 03: i2010 — ICT Take-up

— Chapter 09 04: i2010 — Cooperation — Information and communication technologies (ICTs)

— Chapter 09 05: Capacities — Research infrastructures

— Chapter 09 06: i2010 — Audiovisual policy and media programme

— Chapter 09 49: Expenditure on administrative management of programmes committed in accordance with the former Financial Regulation

— Title 10: Direct research

— Chapter 10 01: Administrative expenditure of ‘Direct research’ policy area

— Chapter 10 02: Directly financed research operational appropriations — Seventh framework programme (2007 to 2013) — EC

— Chapter 10 03: Directly financed research operational appropriations — Seventh framework programme (2007 to 2011) — Euratom

— Chapter 10 04: Completion of previous framework programmes and other activities

— Chapter 10 05: Historical liabilities resulting from nuclear activities carried out by the Joint Research Centre pursuant to the Euratom Treaty

— Title 11: Fisheries and maritime affairs

— Chapter 11 01: Administrative expenditure of ‘Fisheries and maritime affairs’ policy area

— Chapter 11 02: Fisheries markets

— Chapter 11 03: International fisheries and law of the sea

— Chapter 11 04: Governance of the common fisheries policy

— Chapter 11 05: Fisheries research

— Chapter 11 06: European fisheries fund (EFF)

— Chapter 11 07: Conservation, management and exploitation of living aquatic resources

— Chapter 11 08: Control and enforcement of the common fisheries policy

— Chapter 11 09: Maritime policy

— Chapter 11 49: Expenditure on administrative management of programmes committed in accordance with the former Financial Regulation

— Title 12: Internal market

— Chapter 12 01: Administrative expenditure of ‘Internal market’ policy area

— Chapter 12 02: Policy strategy and coordination for the Directorate-General for the Internal Market

— Chapter 12 03: Internal market for services

— Title 13: Regional policy

— Chapter 13 01: Administrative expenditure of ‘Regional policy’ policy area

— Chapter 13 03: European Regional Development Fund and other regional operations

— Chapter 13 04: Cohesion Fund

— Chapter 13 05: Pre-accession operations related to the structural policies

— Chapter 13 06: Solidarity Fund

— Title 14: Taxation and customs union

— Chapter 14 01: Administrative expenditure of ‘Taxation and Customs Union’ policy area

— Chapter 14 02: Policy strategy and coordination for ‘Taxation and Customs Union’ Directorate-General

— Chapter 14 03: International aspects of taxation and customs

— Chapter 14 04: Customs policy

— Chapter 14 05: Taxation policy

— Title 15: Education and culture

— Chapter 15 01: Administrative expenditure of ‘Education and culture’ policy area

— Chapter 15 02: Lifelong learning, including multilingualism

— Chapter 15 04: Developing cultural cooperation in Europe

— Chapter 15 05: Encouraging and promoting cooperation in the field of youth and sports

— Chapter 15 06: Fostering European citizenship

— Chapter 15 49: Expenditure on administrative management of programmes committed in accordance with the former Financial Regulation

— Title 16: Communication

— Chapter 16 01: Administrative expenditure of ‘Communication’ policy area

— Chapter 16 02: Communication and the media

— Chapter 16 03: ‘Going local’ communication

— Chapter 16 04: Analysis and communication tools

— Title 17: Health and consumer protection

— Chapter 17 01: Administrative expenditure of ‘Health and consumer protection’ policy area

— Chapter 17 02: Consumer policy

— Chapter 17 03: Public health

— Chapter 17 04: Food safety, animal health, animal welfare and plant health

— Title 18: Area of freedom, security and justice

— Chapter 18 01: Administrative expenditure of ‘Area of freedom, security and justice’ policy area

— Chapter 18 02: Solidarity — External borders, visa policy and free movement of people

— Chapter 18 03: Migration flows — Common immigration and asylum policies

— Chapter 18 04: Fundamental rights and citizenship

— Chapter 18 05: Security and safeguarding liberties

— Chapter 18 06: Justice in criminal and civil matters

— Chapter 18 07: Drugs prevention and information

— Chapter 18 08: Policy strategy and coordination

— Title 19: External relations

— Chapter 19 01: Administrative expenditure of ‘External relations’ policy area

— Chapter 19 02: Multilateral relations, cooperation with third countries in the areas of migration and asylum, and general external relations matters

— Chapter 19 03: Common foreign and security policy

— Chapter 19 04: European Instrument for Democracy and Human Rights (EIDHR)

— Chapter 19 05: Relations and cooperation with industrialised non-member countries

— Chapter 19 06: Crisis response and global threats to security

— Chapter 19 08: European Neighbourhood Policy and relations with Russia

— Chapter 19 09: Relations with Latin America

— Chapter 19 10: Relations with Asia, Central Asia and Middle Eastern (DCI) countries

— Chapter 19 11: Policy strategy and coordination for ‘External relations’ policy area

— Chapter 19 49: Expenditure on administrative management of programmes committed in accordance with the former Financial Regulation

— Title 20: Trade

— Chapter 20 01: Administrative expenditure of ‘Trade’ policy area

— Chapter 20 02: Trade policy

— Title 21: Development and relations with African, Caribbean and Pacific (ACP) States

— Chapter 21 01: Administrative expenditure of ‘Development and relations with ACP States’ policy area

— Chapter 21 02: Food security

— Chapter 21 03: Non-State actors in development

— Chapter 21 04: Environment and sustainable management of natural resources, including energy

— Chapter 21 05: Human and social development

— Chapter 21 06: Geographical cooperation with African, Caribbean and Pacific (ACP) States

— Chapter 21 07: Development cooperation actions and ad hoc programmes

— Chapter 21 08: Policy strategy and coordination for ‘Development and relations with ACP States’ policy area

— Chapter 21 49: Expenditure on administrative management of programmes committed in accordance with the former Financial Regulation

— Title 22: Enlargement

— Chapter 22 01: Administrative expenditure of ‘Enlargement’ policy area

— Chapter 22 02: Enlargement process and strategy

— Chapter 22 03: Post-accession financial support

— Chapter 22 04: Information and communication strategy

— Chapter 22 49: Expenditure on administrative management of programmes committed in accordance with the former Financial Regulation

— Title 23: Humanitarian aid

— Chapter 23 01: Administrative expenditure of ‘Humanitarian aid’ policy area

— Chapter 23 02: Humanitarian aid including aid to uprooted people, food aid and disaster preparedness

— Chapter 23 49: Expenditure on administrative management of programmes committed in accordance with the former Financial Regulation

— Title 24: Fight against fraud

— Chapter 24 01: Administrative expenditure of ‘Fight against fraud’ policy area

— Chapter 24 02: Fight against fraud

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

— Chapter 25 01: Administrative expenditure of ‘Commission's policy coordination and legal advice’ policy area

— Chapter 25 02: Relations with civil society, openness and information

— Title 26: Commission's administration

— Chapter 26 01: Administrative expenditure of ‘Commission's administration’ policy area

— Chapter 26 02: Multimedia production

— Chapter 26 03: Interoperable Delivery of pan-European eGovernment services to public administrations, businesses and citizens

— Title 27: Budget

— Chapter 27 01: Administrative expenditure of ‘Budget’ policy area

— Chapter 27 02: Budget implementation, control and discharge

— Title 28: Audit

— Chapter 28 01: Administrative expenditure of ‘Audit’ policy area

— Title 29: Statistics

— Chapter 29 01: Administrative expenditure of ‘Statistics’ policy area

— Chapter 29 02: Production of statistical information

— Title 30: Pensions

— Chapter 30 01: Administrative expenditure of ‘Pensions and related expenditure’ policy area

— Title 31: Language services

— Chapter 31 01: Administrative expenditure of ‘Language services’ policy area

— Title 40: Reserves

— Chapter 40 01: Reserves for administrative expenditure

— Chapter 40 02: Reserves for financial interventions

Annexes

— Heading V

— Publications Office

— Revenue

— Expenditure

— European Anti-Fraud Office

— Revenue

— Expenditure

— European Personnel Selection Office

— Revenue

— Expenditure

— Office for Administration and Payment of Individual Entitlements

— Revenue

— Expenditure

— Infrastructure and Logistics Office, Brussels

— Revenue

— Expenditure

— Infrastructure and Logistics Office, Luxembourg

— Revenue

— Expenditure

— Structural Funds

— Research and technological development

— European Economic Area

— List of budget headings open to candidate countries

— Borrowing-and-lending operations — Borrowing-and-lending operations guaranteed by the general budget

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

REVENUE

TITLE 3

SURPLUSES AVAILABLE

Article Item Heading Financial year 2008 Financial year 2007 Financial year 2006 CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. 1 847 631 711 2 410 079 591,35 3 0 1 Surplus own resources resulting from a transfer from the EAGGF, Guarantee Section chapters p.m. p.m. 0,— 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions 125 750 000 260 940 125 92 730 000,— CHAPTER 3 0 — TOTAL 125 750 000 2 108 571 836 2 502 809 591,35 Title 3 — Total 125 750 000 2 108 571 836 2 502 809 591,35 CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0 Surplus available from the preceding financial year

Financial year 2008 Financial year 2007 Financial year 2006 p.m. 1 847 631 711 2 410 079 591,35

Remarks

In accordance with the provisions of Article 15 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 34 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.

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

A deficit is entered in Article 27 02 01 of the statement of expenditure of this section.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1), as amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).

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

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), as last amended by Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9), and in particular Article 15 thereof.

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

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Legal basis

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27), repealed by Regulation (EC) No 1248/2007 (OJ L 282, 26.10.2007, p. 3), and in particular Article 12 thereof.

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

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

Financial year 2008 Financial year 2007 Financial year 2006 125 750 000 260 940 125 92 730 000,—

Remarks

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

Legal basis

Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1), as last amended by Regulation (EC, Euratom) No 89/2007 (OJ L 22, 31.1.2007, p. 1).

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27), repealed by Regulation (EC) No 1248/2007 (OJ L 282, 26.10.2007, p. 3).

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

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), as last amended by Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9), and in particular Article 4(3) thereof.

TITLE 4

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

Article Item Heading Financial year 2008 Financial year 2007 Financial year 2006 CHAPTER 4 0 4 0 0 Proceeds of the tax on the salaries, wages and allowances of officials, other servants and persons in receipt of a pension 384 626 746 371 892 646 355 748 856,08 4 0 3 Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment p.m. p.m. 1 174 959,50 4 0 4 Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment 28 406 624 23 560 995 19 361 857,68 CHAPTER 4 0 — TOTAL 413 033 370 395 453 641 376 285 673,26 CHAPTER 4 1 4 1 0 Staff contributions to the pension scheme 257 440 411 241 474 377 202 531 937,42 4 1 1 Transfer or purchase of pension rights by staff 82 056 000 62 300 000 72 358 638,78 4 1 2 Contributions to the pension scheme by officials and temporary staff on leave on personal grounds 100 000 100 000 55 129,27 CHAPTER 4 1 — TOTAL 339 596 411 303 874 377 274 945 705,47 CHAPTER 4 2 4 2 0 Employer's contribution by the decentralised agencies to the pension scheme 10 483 418 9 332 889 7 331 372,95 CHAPTER 4 2 — TOTAL 10 483 418 9 332 889 7 331 372,95 Title 4 — Total 763 113 199 708 660 907 658 562 751,68 CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME CHAPTER 4 2 — OTHER CONTRIBUTIONS TO THE PENSION SCHEME

CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS

4 0 0 Proceeds of the tax on the salaries, wages and allowances of officials, other servants and persons in receipt of a pension

Financial year 2008 Financial year 2007 Financial year 2006 384 626 746 371 892 646 355 748 856,08

Legal basis

Staff Regulations of Officials of the European Communities.

Conditions of employment of other servants of the European Communities.

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

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

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1558/2007 (OJ L 340, 22.12.2007, p. 1).

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

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

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 1 174 959,50

Legal basis

Staff Regulations of Officials of the European Communities.

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

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

Financial year 2008 Financial year 2007 Financial year 2006 28 406 624 23 560 995 19 361 857,68

Legal basis

Staff Regulations of Officials of the European Communities.

Conditions of employment of other servants of the European Communities.

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

CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME

4 1 0 Staff contributions to the pension scheme

Financial year 2008 Financial year 2007 Financial year 2006 257 440 411 241 474 377 202 531 937,42

Legal basis

Staff Regulations of Officials of the European Communities.

Conditions of employment of other servants of the European Communities.

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

4 1 1 Transfer or purchase of pension rights by staff

Financial year 2008 Financial year 2007 Financial year 2006 82 056 000 62 300 000 72 358 638,78

Legal basis

Staff Regulations of Officials of the European Communities.

4 1 2 Contributions to the pension scheme by officials and temporary staff on leave on personal grounds

Financial year 2008 Financial year 2007 Financial year 2006 100 000 100 000 55 129,27

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

CHAPTER 4 2 — OTHER CONTRIBUTIONS TO THE PENSION SCHEME

4 2 0 Employer's contribution by the decentralised agencies to the pension scheme

Financial year 2008 Financial year 2007 Financial year 2006 10 483 418 9 332 889 7 331 372,95

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

TITLE 5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTION

Article Item Heading Financial year 2008 Financial year 2007 Financial year 2006 CHAPTER 5 0 5 0 0 Proceeds from the sale of movable property (supply of goods) 5 0 0 0 Proceeds from the sale of vehicles — Assigned revenue p.m. p.m. 55 879,23 5 0 0 1 Proceeds from the sale of other movable property — Assigned revenue p.m. p.m. 76 839,66 5 0 0 2 Proceeds from the supply of goods to other institutions or bodies — Assigned revenue p.m. p.m. 387 989,98 Article 5 0 0 — Total p.m. p.m. 520 708,87 5 0 1 Proceeds from the sale of immovable property p.m. p.m. 0,— 5 0 2 Proceeds from the sale of publications, printed works and films — Assigned revenue p.m. p.m. 9 117 402,07 CHAPTER 5 0 — TOTAL p.m. p.m. 9 638 110,94 CHAPTER 5 1 5 1 0 Proceeds from the hiring-out of furniture and equipment — Assigned revenue p.m. p.m. 0,— 5 1 1 Proceeds from letting and subletting immovable property and reimbursement of charges connected with lettings 5 1 1 0 Proceeds from letting and subletting immovable property — Assigned revenue p.m. p.m. 3 308 642,17 5 1 1 1 Reimbursement of charges connected with lettings — Assigned revenue p.m. p.m. 1 169 241,71 Article 5 1 1 — Total p.m. p.m. 4 477 883,88 CHAPTER 5 1 — TOTAL p.m. p.m. 4 477 883,88 CHAPTER 5 2 5 2 0 Revenue from investments or loans granted, bank and other interest on the institution's accounts 8 500 000 7 000 000 11 057 959,76 5 2 1 Revenue from investments or loans granted, bank and other interest on the accounts of organisations receiving subsidies transferred to the Commission 10 000 000 10 000 000 748 355,72 5 2 2 Interest yielded by pre-financing 60 000 000 60 000 000 61 755 708,30 CHAPTER 5 2 — TOTAL 78 500 000 77 000 000 73 562 023,78 CHAPTER 5 5 5 5 0 Proceeds from the supply of services and works for other institutions or bodies, including refunds by other institutions or bodies of mission allowances paid on their behalf — Assigned revenue p.m. p.m. 3 158 439,42 5 5 1 Revenue from third parties in respect of services or work supplied at their request — Assigned revenue p.m. p.m. 0,— CHAPTER 5 5 — TOTAL p.m. p.m. 3 158 439,42 CHAPTER 5 7 5 7 0 Revenue arising from the repayment of amounts wrongly paid — Assigned revenue p.m. p.m. 10 763 845,12 5 7 1 Revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests, including the earmarked revenue specific to each institution — Assigned revenue p.m. p.m. 0,— 5 7 2 Repayment of welfare expenditure incurred on behalf of another institution p.m. p.m. 0,— 5 7 3 Other contributions and refunds in connection with the administrative operation of the institution — Assigned revenue p.m. p.m. 80 126 352,56 CHAPTER 5 7 — TOTAL p.m. p.m. 90 890 197,68 CHAPTER 5 8 5 8 0 Revenue from payments connected with lettings — Assigned revenue p.m. p.m. 410 676,36 5 8 1 Revenue from insurance payments received — Assigned revenue p.m. p.m. 26 720,79 5 8 3 Revenue from miscellaneous compensation — Assigned revenue — — 371,24 CHAPTER 5 8 — TOTAL p.m. p.m. 437 768,39 CHAPTER 5 9 5 9 0 Other revenue from administrative operations 100 000 100 000 103 359,37 CHAPTER 5 9 — TOTAL 100 000 100 000 103 359,37 Title 5 — Total 78 600 000 77 100 000 182 267 783,46 CHAPTER 5 0 — PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY CHAPTER 5 1 — PROCEEDS FROM LETTING AND HIRING CHAPTER 5 2 — REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST CHAPTER 5 5 — REVENUE FROM THE SUPPLY OF SERVICES AND WORKS CHAPTER 5 7 — OTHER CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH THE ADMINISTRATIVE OPERATION OF THE INSTITUTION CHAPTER 5 8 — MISCELLANEOUS COMPENSATION CHAPTER 5 9 — OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS

CHAPTER 5 0 — PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY

5 0 0 Proceeds from the sale of movable property (supply of goods)

5 0 0 0 Proceeds from the sale of vehicles — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 55 879,23

Remarks

This item is intended to record revenue from the sale or part-exchange of vehicles belonging to the institutions. It records also the proceeds from the sale of vehicles that are being replaced or scrapped when the book value is fully depreciated.

In accordance with Article 18(1)(e) and (ea) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

5 0 0 1 Proceeds from the sale of other movable property — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 76 839,66

Remarks

This item is intended to record revenue from the sale or part-exchange of movable property, other than vehicles, belonging to the institutions. It records also the proceeds from the sale of equipment, installations, materials, and scientific and technical apparatus which are being replaced or scrapped when the book value is fully depreciated.

In accordance with Article 18(1)(e) and (ea) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

5 0 0 2 Proceeds from the supply of goods to other institutions or bodies — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 387 989,98

Remarks

In accordance with Article 18(1)(g) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

5 0 1 Proceeds from the sale of immovable property

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

This item is intended to record revenue from the sale of immovable property belonging to the institution.

5 0 2 Proceeds from the sale of publications, printed works and films — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 9 117 402,07

Remarks

In accordance with Article 18(1)(j) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

This article also contains revenue from the sale of such products on an electronic medium.

CHAPTER 5 1 — PROCEEDS FROM LETTING AND HIRING

5 1 0 Proceeds from the hiring-out of furniture and equipment — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

In accordance with Article 18(1)(e) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

5 1 1 Proceeds from letting and subletting immovable property and reimbursement of charges connected with lettings

5 1 1 0 Proceeds from letting and subletting immovable property — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 3 308 642,17

Remarks

In accordance with Article 18(1)(e) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

5 1 1 1 Reimbursement of charges connected with lettings — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 1 169 241,71

Remarks

In accordance with Article 18(1)(e) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

CHAPTER 5 2 — REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST

5 2 0 Revenue from investments or loans granted, bank and other interest on the institution's accounts

Financial year 2008 Financial year 2007 Financial year 2006 8 500 000 7 000 000 11 057 959,76

Remarks

This revenue refers only to bank interest paid into the Commission's current accounts.

5 2 1 Revenue from investments or loans granted, bank and other interest on the accounts of organisations receiving subsidies transferred to the Commission

Financial year 2008 Financial year 2007 Financial year 2006 10 000 000 10 000 000 748 355,72

Remarks

This article is intended to record revenue from investments or loans granted, bank and other interest on the accounts of organisations receiving subsidies transferred to the Commission.

5 2 2 Interest yielded by pre-financing

Financial year 2008 Financial year 2007 Financial year 2006 60 000 000 60 000 000 61 755 708,30

Remarks

This article is intended to record revenue from the interest yielded by pre-financing.

In accordance with Article 5a of the Financial Regulation, the amounts booked to this item may be used to provide additional appropriations under the corresponding headings of the statement of expenditure in this Section. Thus, interest generated by pre-financing payments shall be assigned to the programme or the action concerned and deducted from the payment of the balance of the amounts due to the beneficiary.

The Regulation laying down the rules for implementing the Financial Regulation also specifies the cases in which the authorising officer responsible shall, by way of exception, recover annually such interest.

Legal basis

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), as last amended by Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9) and in particular Article 15 thereof.

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 1), as last amended by Regulation (EC, Euratom) No 478/2007 (OJ L 111, 28.4.2007, p. 13), and in particular Articles 4 and 4a thereof.

CHAPTER 5 5 — REVENUE FROM THE SUPPLY OF SERVICES AND WORKS

5 5 0 Proceeds from the supply of services and works for other institutions or bodies, including refunds by other institutions or bodies of mission allowances paid on their behalf — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 3 158 439,42

Remarks

In accordance with Article 18(1)(g) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

5 5 1 Revenue from third parties in respect of services or work supplied at their request — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

In accordance with Article 18(1)(e) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

CHAPTER 5 7 — OTHER CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH THE ADMINISTRATIVE OPERATION OF THE INSTITUTION

5 7 0 Revenue arising from the repayment of amounts wrongly paid — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 10 763 845,12

Remarks

In accordance with Article 18(1)(f) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

5 7 1 Revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests, including the earmarked revenue specific to each institution — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

In accordance with Article 18(1)(c) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

5 7 2 Repayment of welfare expenditure incurred on behalf of another institution

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

This article is intended to record revenue from the repayment of welfare expenditure incurred on behalf of another institution.

5 7 3 Other contributions and refunds in connection with the administrative operation of the institution — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 80 126 352,56

Remarks

In accordance with Article 18 of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

CHAPTER 5 8 — MISCELLANEOUS COMPENSATION

5 8 0 Revenue from payments connected with lettings — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 410 676,36

Remarks

In accordance with Article 18(1)(i) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

5 8 1 Revenue from insurance payments received — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 26 720,79

Remarks

In accordance with Article 18(1)(h) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

5 8 3 Revenue from miscellaneous compensation — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 — — 371,24

Remarks

Implementation of former Article 5 8 0.

CHAPTER 5 9 — OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS

5 9 0 Other revenue from administrative operations

Financial year 2008 Financial year 2007 Financial year 2006 100 000 100 000 103 359,37

Remarks

This article is intended to record other revenue from administrative operations.

TITLE 6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES

Article Item Heading Financial year 2008 Financial year 2007 Financial year 2006 CHAPTER 6 0 6 0 1 Miscellaneous research programmes 6 0 1 1 Switzerland-Euratom cooperation agreements on controlled thermonuclear fusion and plasma physics — Assigned revenue p.m. p.m. 0,— 6 0 1 2 European fusion development agreements (EFDA) — Assigned revenue p.m. p.m. 21 715 635,07 6 0 1 3 Cooperation agreements with non-member countries under Community research programmes — Assigned revenue p.m. p.m. 197 693 703,07 6 0 1 5 Cooperation agreements with institutes from non-member countries in connection with scientific and technological projects of Community interest (Eureka and others) — Assigned revenue p.m. p.m. 0,— 6 0 1 6 Agreements for European cooperation in the field of scientific and technical research — Assigned revenue p.m. p.m. 0,— Article 6 0 1 — Total p.m. p.m. 219 409 338,14 6 0 2 Other programmes 6 0 2 1 Miscellaneous revenue relating to humanitarian aid — Assigned revenue p.m. p.m. 0,— Article 6 0 2 — Total p.m. p.m. 0,— 6 0 3 Association agreements between the Communities and third countries 6 0 3 1 Revenue accruing from the participation of the candidate countries in Community programmes — Assigned revenue p.m. p.m. 212 336 131,03 6 0 3 2 Revenue accruing from the participation of non-member countries in customs cooperation agreements — Assigned revenue p.m. p.m. 207 180,— 6 0 3 3 Participation of outside bodies in Community activities — Assigned revenue p.m. p.m. 4 879 500,— Article 6 0 3 — Total p.m. p.m. 217 422 811,03 CHAPTER 6 0 — TOTAL p.m. p.m. 436 832 149,17 CHAPTER 6 1 6 1 1 Repayment of expenditure incurred on behalf of one or more Member States 6 1 1 3 Revenue from the investments provided for in Article 4 of Decision 2003/76/EC — Assigned revenue p.m. p.m. 32 717 000,— 6 1 1 4 Revenue accruing from amounts recovered under the research programme of the Research Fund for Coal and Steel p.m. p.m. 0,— Article 6 1 1 — Total p.m. p.m. 32 717 000,— 6 1 2 Repayment of expenditure incurred specifically as a result of work undertaken on request and against payment — Assigned revenue p.m. p.m. 0,— 6 1 3 Sums recovered in accordance with Article 8 of Regulation (EC) No 1258/1999 — p.m. 0,— 6 1 4 Repayment of Community support to commercially successful projects and activities 6 1 4 0 Repayment of Community support to commercially successful projects and activities in the field of new energy technology — Assigned revenue p.m. p.m. 0,— 6 1 4 3 Repayment of Community support to European risk capital activities in support of small and medium-sized enterprises — Assigned revenue p.m. p.m. 61 197,24 Article 6 1 4 — Total p.m. p.m. 61 197,24 6 1 5 Repayment of unused Community aid 6 1 5 0 Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund p.m. 6 500 000 125 332 260,80 6 1 5 1 Repayment of unused subsidies for balancing budgets — Assigned revenue p.m. p.m. 0,— 6 1 5 2 Repayment of unused interest subsidies — Assigned revenue p.m. p.m. 0,— 6 1 5 3 Repayment of unused sums paid under contracts concluded by the institution — Assigned revenue p.m. p.m. 788,57 6 1 5 7 Repayments of payments on account under the Structural Funds and the Cohesion Fund p.m. p.m. 109 350 220,59 6 1 5 8 Repayment of miscellaneous unused Community aid — Assigned revenue p.m. p.m. 2 682 708,67 Article 6 1 5 — Total p.m. 6 500 000 237 365 978,63 6 1 6 Repayment of expenditure incurred on behalf of the International Atomic Energy Agency — Assigned revenue p.m. p.m. 0,— 6 1 7 Repayment of amounts paid in connection with Community aid to non-member countries 6 1 7 0 Repayments within the framework of cooperation with South Africa — Assigned revenue p.m. p.m. 21 497 926,84 Article 6 1 7 — Total p.m. p.m. 21 497 926,84 6 1 8 Repayment of amounts paid in connection with food aid 6 1 8 0 Repayments by tenderers or recipients of overpayments made in connection with food aid — Assigned revenue p.m. p.m. 0,— 6 1 8 1 Repayment of additional costs caused by the recipients of food aid — Assigned revenue p.m. p.m. 126 218,77 Article 6 1 8 — Total p.m. p.m. 126 218,77 6 1 9 Repayment of other expenditure incurred on behalf of outside bodies 6 1 9 1 Repayment of other expenditure incurred on behalf of outside bodies pursuant to Council Decision 94/179/Euratom — Assigned revenue p.m. p.m. 0,— Article 6 1 9 — Total p.m. p.m. 0,— CHAPTER 6 1 — TOTAL p.m. 6 500 000 291 768 321,48 CHAPTER 6 2 6 2 0 Supply against payment of source materials or special fissile materials (Article 6(b) of the EAEC Treaty) — Assigned revenue p.m. p.m. 0,— 6 2 2 Revenue from services provided by the Joint Research Centre to outside bodies against payment 6 2 2 1 Revenue from the operation of the HFR to be used to provide additional appropriations — Assigned revenue p.m. p.m. 1 149 651,— 6 2 2 3 Other revenue from services provided by the Joint Research Centre to outside bodies against payment to be used to provide additional appropriations — Assigned revenue p.m. p.m. 6 664 148,52 6 2 2 4 Revenue from licences granted by the Commission on inventions resulting from Community research, irrespective of whether they can be patented — Assigned revenue p.m. p.m. 273 434,65 6 2 2 5 Other revenue for the Joint Research Centre — Assigned revenue p.m. p.m. 0,— 6 2 2 6 Revenue from services provided by the Joint Research Centre to other services of the Commission on a competitive basis, to be used to provide additional appropriations — Assigned revenue p.m. p.m. 40 411 319,88 Article 6 2 2 — Total p.m. p.m. 48 498 554,05 6 2 4 Revenue from licences granted by the Commission on inventions resulting from Community research, irrespective of whether they can be patented (indirect action) — Assigned revenue p.m. p.m. 0,— CHAPTER 6 2 — TOTAL p.m. p.m. 48 498 554,05 CHAPTER 6 3 6 3 0 Contributions by the European Free Trade Association Member States under the Cooperation Agreement on the European Economic Area — Assigned revenue p.m. p.m. 129 972 205,— 6 3 1 Contributions in connection with the Schengen acquis 6 3 1 2 Contributions for the development of large-scale information systems under the agreement concluded with Iceland, Norway and Switzerland — Assigned revenue p.m. p.m. 62 418,55 6 3 1 3 Other contributions in connection with the Schengen acquis (Iceland, Norway and Switzerland) — Assigned revenue p.m. p.m. 0,— Article 6 3 1 — Total p.m. p.m. 62 418,55 6 3 2 Contributions to common administrative support expenditure of the European Development Fund — Assigned revenue p.m. p.m. 52 900 000,— 6 3 3 Contributions to certain external aid programmes 6 3 3 0 Contributions from Member States to certain external aid programmes financed by the Community and managed by the Commission on their behalf — Assigned revenue p.m. 6 3 3 1 Contributions from third countries to certain external aid programmes financed by the Community and managed by the Commission on their behalf — Assigned revenue p.m. 6 3 3 2 Contributions from international organisations to certain external aid programmes financed by the Community and managed by the Commission on their behalf — Assigned revenue p.m. Article 6 3 3 — Total p.m. CHAPTER 6 3 — TOTAL p.m. p.m. 182 934 623,55 CHAPTER 6 5 6 5 0 Financial corrections 6 5 0 0 Financial corrections in connection with the Structural Funds p.m. 173 000 000 154 899 008,04 Article 6 5 0 — Total p.m. 173 000 000 154 899 008,04 CHAPTER 6 5 — TOTAL p.m. 173 000 000 154 899 008,04 CHAPTER 6 6 6 6 0 Other contributions and refunds 6 6 0 0 Other assigned contributions and refunds — Assigned revenue p.m. p.m. 281 616 913,— 6 6 0 1 Other non-assigned contributions and refunds 10 000 000 10 000 000 8 881 499,50 Article 6 6 0 — Total 10 000 000 10 000 000 290 498 412,50 CHAPTER 6 6 — TOTAL 10 000 000 10 000 000 290 498 412,50 CHAPTER 6 7 6 7 0 Revenue concerning EAGF 6 7 0 1 Clearance of EAGF accounts — Assigned revenue p.m. p.m. 6 7 0 2 EAGF irregularities — Assigned revenue p.m. p.m. 6 7 0 3 Superlevy from milk producers — Assigned revenue p.m. p.m. Article 6 7 0 — Total p.m. p.m. 6 7 1 Revenue concerning EAFRD 6 7 1 1 Clearance of accounts EAFRD — Assigned revenue p.m. p.m. 6 7 1 2 EAFRD irregularities — Assigned revenue p.m. p.m. Article 6 7 1 — Total p.m. p.m. CHAPTER 6 7 — TOTAL p.m. p.m. CHAPTER 6 8 6 8 0 Temporary restructuring amounts — Assigned revenue 6 8 0 1 Temporary restructuring amounts — Assigned revenue p.m. p.m. 6 8 0 2 Irregularities concerning the temporary restructuring fund — Assigned revenue p.m. p.m. 6 8 0 3 Clearance with regard to the temporary restructuring fund — Assigned revenue p.m. Article 6 8 0 — Total p.m. p.m. CHAPTER 6 8 — TOTAL p.m. p.m. Title 6 — Total 10 000 000 189 500 000 1 405 431 068,79 CHAPTER 6 0 — CONTRIBUTIONS TO COMMUNITY PROGRAMMES CHAPTER 6 1 — REPAYMENT OF MISCELLANEOUS EXPENDITURE CHAPTER 6 2 — REVENUE FROM SERVICES RENDERED AGAINST PAYMENT CHAPTER 6 3 — CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS CHAPTER 6 5 — FINANCIAL CORRECTIONS CHAPTER 6 6 — OTHER CONTRIBUTIONS AND REFUNDS CHAPTER 6 7 — REVENUE CONCERNING EAGF AND EAFRD CHAPTER 6 8 — TEMPORARY RESTRUCTURING AMOUNTS

CHAPTER 6 0 — CONTRIBUTIONS TO COMMUNITY PROGRAMMES

6 0 1 Miscellaneous research programmes

6 0 1 1 Switzerland-Euratom cooperation agreements on controlled thermonuclear fusion and plasma physics — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

Revenue resulting from cooperation agreements between Switzerland and the European Atomic Energy Community, notably that of 14 September 1978.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under Article 08 21 04 (indirect action) of the statement of expenditure in this section, depending on the expenditure to be covered.

6 0 1 2 European fusion development agreements (EFDA) — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 21 715 635,07

Remarks

Revenue resulting from the multilateral EFDA agreements between the European Atomic Energy Community and its 18 fusion associates, and notably that of 30 March 1999.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under Article 08 21 04 (indirect action) of the statement of expenditure in this section, depending on the expenditure to be covered.

Such revenue covers the associates’ contribution to financing joint fund expenditure resulting from the use of JET facilities for the purposes of the EFDA.

6 0 1 3 Cooperation agreements with non-member countries under Community research programmes — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 197 693 703,07

Remarks

Revenue resulting from cooperation agreements between the Community and non-member countries, notably those participating in European cooperation in the field of scientific and technical research (COST), in order to associate them with Community research programmes.

Any contributions received are to cover the costs of meetings, experts’ contracts and research expenditure under the programmes in question.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under Articles 02 04 03, 06 06 04, 08 22 04, 09 04 02, 11 05 01 (Indirect action), and Articles 10 02 02 and 10 03 02 of the statement of expenditure in this section, depending on the expenditure to be covered.

Legal basis

Decision 2004/112/EC, Euratom of the Council and Commission of 22 December 2003 on the signature on behalf of the European Community and of the European Atomic Energy Community of the Agreement on Scientific and Technological Cooperation between the European Community and the European Atomic Energy Community, of the one part, and the Swiss Confederation, of the other part (OJ L 32, 5.2.2004, p. 22).

Decision 2004/576/EC of the Council of 29 April 2004 concerning the conclusion of the Agreement on Scientific and Technical Cooperation between the European Community and the State of Israel (OJ L 261, 6.8.2004, p. 47).

Reference acts

Resolution of the Ministers of States participating in European cooperation in the field of scientific and technical research (COST) (signed in Vienna on 21 November 1991) (OJ C 333, 24.12.1991, p. 1).

6 0 1 5 Cooperation agreements with institutes from non-member countries in connection with scientific and technological projects of Community interest (Eureka and others) — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

Revenue resulting from cooperation agreements between the Community and institutes from non-member countries in connection with scientific and technological projects of Community interest (Eureka and others).

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under Articles 02 04 03, 06 06 04, 08 22 04, 09 04 02 and 11 05 01 (indirect actions) of the statement of expenditure in this section.

6 0 1 6 Agreements for European cooperation in the field of scientific and technical research — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

Revenue from States taking part in European cooperation in the field of scientific and technical research.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under Articles 02 04 03, 06 06 04, 08 22 04, 09 04 02 and 11 05 01 (indirect actions) of the statement of expenditure in this section.

Reference acts

Resolution of the Ministers of States participating in European cooperation in the field of scientific and technical research (COST) (signed in Vienna on 21 November 1991) (OJ C 333, 24.12.1991, p. 1).

6 0 2 Other programmes

6 0 2 1 Miscellaneous revenue relating to humanitarian aid — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

Any contributions by outside bodies relating to humanitarian aid.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under Title 23 of the statement of expenditure in this section.

Legal basis

Council Regulation (EC) No 1257/96 of 20 June 1996 concerning humanitarian aid (OJ L 163, 2.7.1996, p. 1), as last amended by Regulation (EC) No 1882/2003 of the European Parliament and of the Council (OJ L 284, 31.10.2003, p. 1).

6 0 3 Association agreements between the Communities and third countries

6 0 3 1 Revenue accruing from the participation of the candidate countries in Community programmes — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 212 336 131,03

Remarks

Revenue accruing from the Association Agreements concluded between the Community and the hereinafter countries as a result of their participation in various Community programmes. Eventual revenue coming from countries that are already Member States relate to past operations.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

Reference acts

Europe Agreement of 23 December 1963 establishing an Association between the European Communities and their Member States, of the one part, and Turkey, of the other part (OJ 217, 29.12.1964, p. 3687/64).

Europe Agreement of 1 March 1971 establishing an Association between the European Communities and their Member States, of the one part, and Malta, of the other part (OJ L 61, 14.3.1971, p. 1).

Europe Agreement of 14 May 1973 establishing an Association between the European Communities and their Member States, of the one part, and the Republic of Cyprus, of the other part (OJ L 133, 21.5.1973, p. 1).

Europe Agreement of 16 December 1991 establishing an Association between the European Communities and their Member States, of the one part, and the Republic of Hungary, of the other part (OJ L 347, 31.12.1993, p. 2).

Europe Agreement of 16 December 1991 establishing an Association between the European Communities and their Member States, of the one part, and the Republic of Poland, of the other part (OJ L 348, 31.12.1993, p. 2).

Europe Agreement of 1 February 1993 establishing an Association between the European Communities and their Member States, of the one part, and the Republic of Romania, of the other part (OJ L 357, 31.12.1994, p. 2).

Europe Agreement of 8 March 1993 establishing an Association between the European Communities and their Member States, of the one part, and the Republic of Bulgaria, of the other part (OJ L 358, 31.12.1994, p. 3).

Europe Agreement of 4 October 1993 establishing an Association between the European Communities and their Member States, of the one part, and the Slovak Republic, of the other part (OJ L 359, 31.12.1994, p. 2).

Europe Agreement of 4 October 1993 establishing an Association between the European Communities and their Member States, of the one part, and the Czech Republic, of the other part (OJ L 360, 31.12.1994, p. 2).

Europe Agreement of 12 June 1995 establishing an Association between the European Communities and their Member States, of the one part, and the Republic of Latvia, of the other part (OJ L 26, 2.2.1998, p. 3).

Europe Agreement of 12 June 1995 establishing an Association between the European Communities and their Member States, of the one part, and the Republic of Lithuania, of the other part (OJ L 51, 20.2.1998, p. 3).

Europe Agreement of 12 June 1995 establishing an Association between the European Communities and their Member States, of the one part, and the Republic of Estonia, of the other part (OJ L 68, 9.3.1998, p. 3).

Europe Agreement of 21 December 1998 establishing an Association between the European Communities and their Member States, of the one part, and the Republic of Slovenia, of the other part (OJ L 51, 26.2.1999, p. 1).

Framework Agreement between the European Community and the Republic of Croatia adopted on 22 November 2004 (OJ L 192, 22.7.2005, p. 16).

Additional protocols to the Europe Agreements (Articles 228 and 238) opening up Community programmes to the candidate countries.

6 0 3 2 Revenue accruing from the participation of non-member countries in customs cooperation agreements — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 207 180,—

Remarks

This item is intended to receive non-member country contributions to customs cooperation agreements, in particular under the Transit project and the project for the dissemination of tariff and other particulars (by computer).

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under Articles 14 03 01, 14 04 01 and 14 04 02 of the statement of expenditure in this section.

Legal basis

Convention of 20 May 1987 on a Common Transit Procedure (OJ L 226, 13.8.1987, p. 2), as last amended by Decision No 1/2007 of the EC-EFTA Joint Committee (OJ L 145, 7.6.2007, p. 18).

Decision No 210/97/EC of the European Parliament and of the Council of 19 December 1996 adopting an action programme for customs in the Community (Customs 2000) (OJ L 33, 4.2.1997, p. 24), as amended by Decision No 105/2000/EC (OJ L 13, 19.1.2000, p. 1).

Council Decision of 19 March 2001 authorising the Commission to negotiate on behalf of the European Community an amendment to the Convention creating the Customs Cooperation Council signed in Brussels on 15 December 1950, with a view to European Community membership of the organisation.

Decision No 253/2003/EC of the European Parliament and of the Council of 11 February 2003 adopting an action programme for customs in the Community (Customs 2007) (OJ L 36, 12.2.2003, p. 1), as amended by Decision No 787/2004/EC (OJ L 138, 30.4.2004, p. 12), repealed by Decision No 624/2007/EC (OJ L 154, 14.6.2007, p. 25).

Decision No 624/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing an action programme for customs in the Community ‘Customs 2013’ (OJ L 154, 14.6.2007, p. 25).

6 0 3 3 Participation of outside bodies in Community activities — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 4 879 500,—

Remarks

Any contributions by outside bodies to Community activities.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

CHAPTER 6 1 — REPAYMENT OF MISCELLANEOUS EXPENDITURE

6 1 1 Repayment of expenditure incurred on behalf of one or more Member States

6 1 1 3 Revenue from the investments provided for in Article 4 of Decision 2003/76/EC — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 32 717 000,—

Remarks

Council Decision 2003/76/EC of 1 February 2003 establishing the measures necessary for the implementation of the Protocol, annexed to the Treaty establishing the European Community, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel (OJ L 29, 5.2.2003, p. 22) stipulates that the Commission shall be entrusted with winding up the financial operations of the European Coal and Steel Community which are still in progress when the ECSC Treaty expires.

Pursuant to Article 4 of Decision 2003/76/EC, net revenue from the investment of available assets will constitute revenue in the general budget of the European Union earmarked for a specific purpose, namely financing research projects in sectors related to the coal and steel industry by a coal and steel research fund.

The net revenue available for financing research projects in year n + 2 appears in the balance sheet of the ECSC in liquidation for year n, and after the liquidation process has been completed will appear as assets in the balance sheet of the Coal and Steel Research Fund. This financing mechanism took effect in 2003. Revenue coming from 2006 will be used for research in 2008. In order to reduce as far as possible the fluctuations that movements in the financial markets could cause in the financing of research, a smoothing arrangement is applied. The amount of net revenue expected to be available for research in 2008 comes to EUR 53 438 000.

In accordance with Article 4 of Decision 2003/76/EC, 72,8 % of the fund’s appropriations will be for the steel-related sector and 27,2 % for the coal-related sector.

In accordance with Articles 18 and 160(1a) of the Financial Regulation, any revenue will be used to provide additional appropriations under Chapter 08 23 of the statement of expenditure in this section.

6 1 1 4 Revenue accruing from amounts recovered under the research programme of the Research Fund for Coal and Steel

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

Council Decision 2003/76/EC of 1 February 2003 establishing the measures necessary for the implementation of the Protocol, annexed to the Treaty establishing the European Community, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel (OJ L 29, 5.2.2003, p. 22) stipulates that the Commission shall be entrusted with winding up the financial operations of the European Coal and Steel Community which are still in progress when the ECSC Treaty expires.

Pursuant to Article 4(5) of Decision 2003/76/EC, the amounts recovered return initially to the assets of the ECSC in liquidation and subsequently, on completion of the liquidation, to the assets of the Research Fund for Coal and Steel.

6 1 2 Repayment of expenditure incurred specifically as a result of work undertaken on request and against payment — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

6 1 3 Sums recovered in accordance with Article 8 of Regulation (EC) No 1258/1999

Financial year 2008 Financial year 2007 Financial year 2006 — p.m. 0,—

Remarks

Sums which are lost in the financing of the common agricultural policy as a result of irregularities or negligence and then recovered are paid to the paying departments or agencies and deducted by them from the expenditure financed by the European Agricultural Guidance and Guarantee Fund. A revenue entry will therefore be made only if the sums recovered exceed expenditure.

Legal basis

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103), repealed by Regulation (EC) No 1290/2005 (OJ L 209, 11.8.2005, p. 1).

6 1 4 Repayment of Community support to commercially successful projects and activities

6 1 4 0 Repayment of Community support to commercially successful projects and activities in the field of new energy technology — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

Revenue from repayment of Community support to commercially successful projects and activities in the field of new energy technology.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

6 1 4 3 Repayment of Community support to European risk capital activities in support of small and medium-sized enterprises — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 61 197,24

Remarks

Revenue from repayment of Community support to European risk capital activities in support of small and medium-sized enterprises.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

6 1 5 Repayment of unused Community aid

6 1 5 0 Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund

Financial year 2008 Financial year 2007 Financial year 2006 p.m. 6 500 000 125 332 260,80

Remarks

Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund.

In accordance with Article 18 of the Financial Regulation, this revenue may be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

6 1 5 1 Repayment of unused subsidies for balancing budgets — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

In accordance with Article 18 of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

6 1 5 2 Repayment of unused interest subsidies — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

In accordance with Article 18 of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

6 1 5 3 Repayment of unused sums paid under contracts concluded by the institution — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 788,57

Remarks

In accordance with Article 18 of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

6 1 5 7 Repayments of payments on account under the Structural Funds and the Cohesion Fund

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 109 350 220,59

Remarks

This item is intended to record the repayment of payments on account under the Structural Funds (European Regional Development Fund and European Social Fund) and the Cohesion Fund.

The amounts booked to this item will, in accordance with Articles 18 and 157 of the Financial Regulation, be used to provide additional appropriations on the corresponding headings of Titles 04 and 13 of the statement of expenditure in this section, if they are required in order not to reduce the contribution of the Structural Funds and the Cohesion Fund to the operation concerned.

Legal basis

Council Regulation (EC) No 1265/1999 of 21 June 1999 amending Annex II to Regulation (EC) No 1164/94 establishing a Cohesion Fund (OJ L 161, 26.6.1999, p. 62), and in particular Article 1(4) thereof.

Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 25), and in particular Article 82(2) and Chapter II thereof, as amended by Regulation (EC) No 1989/2006 (OJ L 411, 30.12.2006, p. 6).

6 1 5 8 Repayment of miscellaneous unused Community aid — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 2 682 708,67

Remarks

In accordance with Article 18 of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations in the headings which bore the initial expenditure giving rise to the corresponding revenue.

6 1 6 Repayment of expenditure incurred on behalf of the International Atomic Energy Agency — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

Repayment by the International Atomic Energy Agency (IAEA) of sums which were advanced by the Commission to pay for controls carried out by the IAEA under the verification agreements (see Articles 06 05 01 and 06 05 02 of the statement of expenditure in this section).

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

6 1 7 Repayment of amounts paid in connection with Community aid to non-member countries

6 1 7 0 Repayments within the framework of cooperation with South Africa — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 21 497 926,84

Remarks

Repayments by tenderers or recipients of overpayments made in connection with development cooperation with South Africa.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under Article 21 06 02 of the statement of expenditure in this section.

Legal basis

Regulation (EC) No 1905/2006 of the European Parliament and of the Council of 18 December 2006 establishing a financing instrument for development cooperation (OJ L 378, 27.12.2006, p. 41).

6 1 8 Repayment of amounts paid in connection with food aid

6 1 8 0 Repayments by tenderers or recipients of overpayments made in connection with food aid — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

Provisions contained in the invitations to tender or in the financial conditions attached to the Commission's letters setting out the conditions under which food aid is granted to recipients.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

Legal basis

Council Regulation (EC) No 1257/96 of 20 June 1996 concerning humanitarian aid (OJ L 163, 2.7.1996, p. 1), as last amended by Regulation (EC) No 1882/2003 of the European Parliament and of the Council (OJ L 284, 31.10.2003, p. 1).

6 1 8 1 Repayment of additional costs caused by the recipients of food aid — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 126 218,77

Remarks

Provisions contained in the terms of delivery attached to the Commission's letters setting out the conditions under which food aid is granted to recipients.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

Legal basis

Council Regulation (EC) No 1257/96 of 20 June 1996 concerning humanitarian aid (OJ L 163, 2.7.1996, p. 1), as last amended by Regulation (EC) No 1882/2003 of the European Parliament and of the Council (OJ L 284, 31.10.2003, p. 1).

6 1 9 Repayment of other expenditure incurred on behalf of outside bodies

6 1 9 1 Repayment of other expenditure incurred on behalf of outside bodies pursuant to Council Decision 94/179/Euratom — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under Articles 22 02 03 and 19 06 05 of the statement of expenditure in this section.

Legal basis

Council Regulation (EC) No 1085/2006 of 17 July 2006 establishing an Instrument for Pre-Accession Assistance (IPA) (OJ L 210, 31.7.2006, p. 82).

CHAPTER 6 2 — REVENUE FROM SERVICES RENDERED AGAINST PAYMENT

6 2 0 Supply against payment of source materials or special fissile materials (Article 6(b) of the EAEC Treaty) — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

Treaty establishing the European Atomic Energy Community, and in particular Article 6(b) thereof.

Revenue from the supply to Member States against payment of source materials or special fissile materials for their research programmes.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

6 2 2 Revenue from services provided by the Joint Research Centre to outside bodies against payment

6 2 2 1 Revenue from the operation of the HFR to be used to provide additional appropriations — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 1 149 651,—

Remarks

Revenue resulting from the operation of the HFR (high-flux reactor) at the Petten establishment of the Joint Research Centre.

Payments by outside bodies, in particular France and the Netherlands, to cover all types of expenditure involved in the operation of the HFR by the Joint Research Centre.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations for Articles 10 01 05 and 10 04 04 of the statement of expenditure in this section.

Completion of earlier programmes

The revenue is provided by Germany, France and the Netherlands.

6 2 2 3 Other revenue from services provided by the Joint Research Centre to outside bodies against payment to be used to provide additional appropriations — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 6 664 148,52

Remarks

Revenue from persons, firms and national bodies for which the Joint Research Centre will carry out work and/or provide services against payment.

In accordance with Article 18 and Article 161(2) of the Financial Regulation, any revenue will be used to provide additional appropriations for Articles 10 01 05, 10 04 01 and 10 04 02 of the statement of expenditure in this section, amounting to the expenditure under each contract with an outside body.

6 2 2 4 Revenue from licences granted by the Commission on inventions resulting from Community research, irrespective of whether they can be patented — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 273 434,65

Remarks

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations for Articles 10 01 05, 10 04 02, 10 04 03 and Chapters 10 02 and 10 03 in the statement of expenditure in this section.

Legal basis

Council Regulation (EEC) No 2380/74 of 17 September 1974 adopting provisions for the dissemination of information relating to research programmes for the European Economic Community (OJ L 255, 20.9.1974, p. 1).

Reference acts

Treaty establishing the European Atomic Energy Community, and in particular Article 12 thereof.

6 2 2 5 Other revenue for the Joint Research Centre — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

Revenue from contributions, gifts or bequests from third parties for the various activities carried out by the Joint Research Centre.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations for Article 10 01 05 and Chapters 10 02, 10 03 and 10 04 of the statement of expenditure in this section.

6 2 2 6 Revenue from services provided by the Joint Research Centre to other services of the Commission on a competitive basis, to be used to provide additional appropriations — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 40 411 319,88

Remarks

Revenue from other services of the Commission for which the Joint Research Centre will carry out work and/or provide services against payment and revenue from participation in the activities of the framework programmes for research and technological development.

In accordance with Article 18 and Article 161(2) of the Financial Regulation, any revenue will be used to provide additional appropriations under Articles 10 01 05, 10 02 01, 10 03 01, 10 04 01 and 10 04 03 of the statement of expenditure in this section, amounting to the specific expenditure under each contract with other services of the Commission.

6 2 4 Revenue from licences granted by the Commission on inventions resulting from Community research, irrespective of whether they can be patented (indirect action) — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

Legal basis

Council Regulation (EEC) No 2380/74 of 17 September 1974 adopting provisions for the dissemination of information relating to research programmes for the European Economic Community (OJ L 255, 20.9.1974, p. 1).

Reference acts

Treaty establishing the European Atomic Energy Community, and in particular Article 12 thereof.

CHAPTER 6 3 — CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS

6 3 0 Contributions by the European Free Trade Association Member States under the Cooperation Agreement on the European Economic Area — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 129 972 205,—

Remarks

This article is intended to record contributions from the European Free Trade Association Member States resulting from their financial participation in certain Community activities in accordance with Article 82 of Protocol 32 to the Agreement on the European Economic Area.

The total contribution planned is shown in the summary presented for information in an annex to the statement of expenditure in this section.

The contributions by the European Free Trade Association Member States will be made available to the Commission in accordance with Articles 1 to 3 of Protocol 32 to the Agreement.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

Reference acts

Agreement on the European Economic Area (OJ L 1, 3.1.1994, p. 3).

6 3 1 Contributions in connection with the Schengen acquis

6 3 1 2 Contributions for the development of large-scale information systems under the agreement concluded with Iceland, Norway and Switzerland — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 62 418,55

Remarks

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations for Articles 18 02 04, 18 02 05 and 18 03 11 of the statement of expenditure in this section.

Legal basis

Council Regulation (EC) No 2725/2000 of 11 December 2000 concerning the establishment of Eurodac for the comparison of fingerprints for the effective application of the Dublin Convention (OJ L 316, 15.12.2000, p. 1).

Council Decision 2001/258/EC of 15 March 2001 concerning the conclusion of an Agreement between the European Community and the Republic of Iceland and the Kingdom of Norway concerning the criteria and mechanisms for establishing the State responsible for examining a request for asylum lodged in a Member State or Iceland or Norway (OJ L 93, 3.4.2001, p. 38), and in particular Article 9 of the Agreement.

Council Decision 2001/886/JHA of 6 December 2001 on the development of the second generation Schengen information system (SIS II) (OJ L 328, 13.12.2001, p. 1), as last amended by Decision 2006/1007/JHA (OJ L 411, 30.12.2006, p. 78).

Council Regulation (EC) No 2424/2001 of 6 December 2001 on the development of the second generation Schengen information system (SIS II) (OJ L 328, 13.12.2001, p. 4), and in particular recital 10 thereof which states that an arrangement has to be made to allow representatives of Iceland and Norway to be associated with the work of committees assisting the Commission in the exercise of its implementing powers, as last amended by Regulation (EC) No 1988/2006 (OJ L 411, 30.12.2006, p. 1).

Council Regulation (EC) No 343/2003 of 18 February 2003 establishing the criteria and mechanisms for determining the Member State responsible for examining an asylum application lodged in one of the Member States by a third-country national (OJ L 50, 25.2.2003, p. 1).

Commission Regulation (EC) No 1560/2003 of 2 September 2003 laying down detailed rules for the application of Council Regulation (EC) No 343/2003 establishing the criteria and mechanisms for determining the Member State responsible for examining an asylum application lodged in one of the Member States by a third-country national (OJ L 222, 5.9.2003, p. 3).

Council Decision 2004/512/CE of 8 June 2004 establishing the VISA Information System (VIS) (OJ L 213, 15.6.2004, p. 5).

Council Decision 2004/849/EC of 25 October 2004 on the signing, on behalf of the European Union, and on the provisional application of certain provisions of the Agreement between the European Union, the European Community and the Swiss Confederation concerning the Swiss Confederation's association with the implementation, application and development of the Schengen acquis (OJ L 368, 15.12.2004, p. 26).

Council Decision 2004/860/EC of 25 October 2004 on the signing, on behalf of the European Union, and on the provisional application of certain provisions of the Agreement between the European Union, the European Community and the Swiss Confederation concerning the Swiss Confederation's association with the implementation, application and development of the Schengen acquis (OJ L 370, 17.12.2004, p. 78).

Proposal for a Regulation of the European Parliament and of the Council, submitted by the Commission on 28 December 2004, concerning the Visa Information System (VIS) and the exchange of data between Member States on short-stay visas (COM(2004) 835 final).

Regulation (EC) No 1986/2006 of the European Parliament and of the Council of 20 December 2006 regarding access to the Second Generation Schengen Information System (SIS II) by the services in the Member States responsible for issuing vehicle registration certificates (OJ L 381, 28.12.2006, p. 1).

Regulation (EC) No 1987/2006 of the European Parliament and of the Council of 20 December 2006 on the establishment, operation and use of the second generation Schengen information system (SIS II) (OJ L 381, 28.12.2006, p. 4).

Proposal for a Council Regulation, submitted by the Commission on 11 June 2007, on the installation, operation and management of a Communication Infrastructure for the Schengen Information System (SIS) environment (COM(2007) 311 final).

Proposal for a Council Decision, submitted by the Commission on 11 June 2007, on the installation, operation and management of a Communication Infrastructure for the Schengen Information System (SIS) environment (COM(2007) 306 final).

6 3 1 3 Other contributions in connection with the Schengen acquis (Iceland, Norway and Switzerland) — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 0,—

Remarks

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations for Articles 18 02 03 and 18 02 06 of the statement of expenditure in this section.

Legal basis

Council Regulation (EC) No 2007/2004 of 26 October 2004 establishing a European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union (OJ L 349, 25.11.2004, p. 1), as amended by Regulation (EC) No 863/2007 of the European Parliament and of the Council (OJ L 199, 31.7.2007, p. 30).

Decision No 574/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing the External Borders Fund for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’ (OJ L 144, 6.6.2007, p. 22).

6 3 2 Contributions to common administrative support expenditure of the European Development Fund — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 52 900 000,—

Remarks

In accordance with Article 18 of the Financial Regulation, any revenue from the European Development Fund (EDF) contributing to the cost of support measures will be used to provide additional appropriations under Article 21 01 04 10 of the statement of expenditure in this section.

Reference acts

Internal Agreement for the 9th EDF.

6 3 3 Contributions to certain external aid programmes

Remarks

New Article

6 3 3 0 Contributions from Member States to certain external aid programmes financed by the Community and managed by the Commission on their behalf — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m.

Remarks

New item

This item is intended to record the financial contributions from Member States, including their public and parastatal agencies, to certain external aid programmes financed by the Community and managed by the Commission on their behalf, pursuant to the relevant basic act.

In accordance with Article 18(1)(aa) of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

6 3 3 1 Contributions from third countries to certain external aid programmes financed by the Community and managed by the Commission on their behalf — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m.

Remarks

New item

This item is intended to record the financial contributions from third countries, including their public and parastatal agencies, to certain external aid programmes financed by the Community and managed by the Commission on their behalf, pursuant to the relevant basic act.

In accordance with Article 18(1)(aa) of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

6 3 3 2 Contributions from international organisations to certain external aid programmes financed by the Community and managed by the Commission on their behalf — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m.

Remarks

New item

This item is intended to record the financial contributions from international organisations to certain external aid programmes financed by the Community and managed by the Commission on their behalf, pursuant to the relevant basic act.

In accordance with Article 18(1)(aa) of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

CHAPTER 6 5 — FINANCIAL CORRECTIONS

6 5 0 Financial corrections

6 5 0 0 Financial corrections in connection with the Structural Funds

Financial year 2008 Financial year 2007 Financial year 2006 p.m. 173 000 000 154 899 008,04

Remarks

This item is intended to accommodate financial corrections in connection with the Structural Funds (European Agricultural Guidance and Guarantee Fund, Guidance Section, Financial Instrument for Fisheries Guidance, European Regional Development Fund and European Social Fund).

The amounts booked to this item may, in accordance with Article 18 of the Financial Regulation, be used to provide additional appropriations on the corresponding headings of Titles 04, 05, 11 and 13 of the statement of expenditure in this section if they are required to cover the risk of corrections adopted earlier being cancelled or reduced.

According to Article 105(1) of Regulation (EC) No 1083/2006, this regulation shall not affect the continuation or modification, including the total or partial cancellation, of assistance co-financed by the Structural Funds or of a project co-financed by the Cohesion Fund approved by the Commission on the basis of Regulations (EEC) No 2052/88, (EEC) No 4253/88, (EC) No 1164/94 and (EC) No 1260/1999 or any other legislation which applies to that assistance on 31 December 2006, which shall consequently apply thereafter to that assistance or the projects concerned until their closure.

Legal basis

Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 185, 15.7.1988, p. 9), repealed by Regulation (EC) No 1260/1999 (OJ L 161, 26.6.1999, p. 1).

Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), repealed by Regulation (EC) No 1260/1999 (OJ L 161, 26.6.1999, p. 1), and in particular Article 24 thereof.

Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 1198/2006 (OJ L 223, 15.8.2006, p. 1), and in particular Article 39(3) thereof.

Commission Regulation (EC) No 448/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the procedure for making financial corrections to assistance granted under the Structural Funds (OJ L 64, 6.3.2001, p. 13), as amended by Regulation (EC) No 1978/2006 (OJ L 368, 23.12.2006, p. 89).

Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 25), as amended by Regulation (EC) No 1989/2006 (OJ L 411, 30.12.2006, p. 6).

Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the European Regional Development Fund (OJ L 371, 27.12.2006, p. 1. Corrigendum: OJ L 45, 15.2.2007, p. 3).

CHAPTER 6 6 — OTHER CONTRIBUTIONS AND REFUNDS

6 6 0 Other contributions and refunds

6 6 0 0 Other assigned contributions and refunds — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m. 281 616 913,—

Remarks

This item is intended to accommodate, in accordance with Article 18 of the Financial Regulation, any revenue not provided for in other parts of Title 6 which is used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

6 6 0 1 Other non-assigned contributions and refunds

Financial year 2008 Financial year 2007 Financial year 2006 10 000 000 10 000 000 8 881 499,50

Remarks

This item is intended to accommodate any revenue not provided for in other parts of Title 6 which is not used, in accordance with Article 18 of the Financial Regulation.

CHAPTER 6 7 — REVENUE CONCERNING EAGF AND EAFRD

6 7 0 Revenue concerning EAGF

6 7 0 1 Clearance of EAGF accounts — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m.

Remarks

This item is intended to accommodate revenue resulting from conformity decisions of the clearance of accounts in favour of the EU budget concerning expenditure financed by the EAGGF Guarantee under Heading 1 of the 2000 to 2006 Financial Perspectives and the EAGF. It is also intended to accommodate amounts resulting from accounting clearance of accounts decisions in favour of the European Union budget concerning recorded assigned revenue related to it other than arising from the application of Article 32(5) of Regulation (EC) No 1290/2005.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide additional appropriations to any budgetary item under EAGF of the statement of expenditure in this section.

The revenue under this item has been estimated at EUR 1 058 000 000, including EUR 558 000 000 carried over from 2007 to 2008 in accordance with Article 10 of the Council Regulation (EC) No 1605/2002.

When establishing the budget for 2008, an amount of EUR 591 000 000 was taken into account for Article 05 03 01, in particular for Item 05 03 01 01 and the remaining amount of EUR 467 000 000 for Item 05 02 08 03.

Legal basis

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), as last amended by Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9).

Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1), as last amended by Regulation (EC) No 1437/2007 (OJ L 322, 7.12.2007, p. 1).

6 7 0 2 EAGF irregularities — Assigned revenue

Financial year 2008 Financial year 2007 Financial year 2006 p.m. p.m.

Remarks

This item is intended to accommodate amounts recovered following irregularities or negligence, including the related interest, in particular amounts recovered in cases of irregularities or fraud, penalties and interest received as well as securities forfeited, resulting from expenditure financed by the EAGGF Guarantee under Heading 1 of the Financial Perspectives 2000 to 2006 and the EAGF. This item is also intended to accommodate the net amounts recovered for which Member States may retain 20 % as foreseen in Article 32(2) of Regulation (EC) No 1290/2005. It also includes the amounts recovered resulting from clearance decisions in application of Article 32(5) of the same regulation.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide additional appropriations to any budgetary item under EAGF of the statement of expenditure in this section. The revenue