A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2020 pursuant to Article 1 of Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union

EXPENDITURE

Description Budget 2020 (1) Budget 2019 (2) Change (%) 1. Smart and inclusive growth 77 453 828 442 67 556 947 173 + 14,65% 2. Sustainable growth: natural resources 57 904 492 439 57 399 857 331 + 0,88 3. Security and citizenship 6 368 527 141 3 527 434 894 + 80,54 4. Global Europe 9 112 061 191 9 358 295 603 -2,63 5. Administration 10 274 196 704 9 944 904 743 + 3,31 6. Compensation p.m. p.m. — Special instruments 690 998 208 705 051 794 – 1,99 Total expenditure (3) 161 804 104 125 148 492 491 538 + 8,96 (1) (2) (3)





REVENUE

Description Budget 2020 (4) Budget 2019 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 2 046 450 061 1 894 392 136 + 8,03 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 3 218 373 955 1 802 988 329 +78,50 Balances and Adjustments (Chapters 3 1, 3 2, 3 3 and 39) - 400 600 000 p.m. — Total revenue for Titles 3 to 9 4 864 224 016 3 697 380 465 +31,56 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 18 507 300 000 21 471 164 786 – 13,80 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 17 344 303 050 17 738 667 150 – 2,22 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 121 088 277 059 105 585 279 137 + 14,68 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2014/335/EU, Euratom (6) 156 939 880 109 144 795 111 073 + 8,39 Total revenue (7) 161 804 104 125 148 492 491 538 + 8,96 (4) (5) (6) (7)





TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom

Member State 1 % of non-capped VAT base 1 % of gross national income Capping rate (in %) 1 % of gross national income multiplied by capping rate 1 % of capped VAT base (8) Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) Belgium 1 897 777 000 4 492 260 000 50 2 246 130 000 1 897 777 000 Bulgaria 271 658 000 568 744 000 50 284 372 000 271 658 000 Czechia 923 454 000 2 016 108 000 50 1 008 054 000 923 454 000 Denmark 1 134 034 000 2 997 687 000 50 1 498 843 500 1 134 034 000 Germany 13 791 909 000 33 548 996 000 50 16 774 498 000 13 791 909 000 Estonia 127 111 000 260 049 000 50 130 024 500 127 111 000 Ireland 916 120 000 2 445 027 000 50 1 222 513 500 916 120 000 Greece 689 744 000 1 703 172 000 50 851 586 000 689 744 000 Spain 5 257 014 000 11 394 533 000 50 5 697 266 500 5 257 014 000 France 10 437 975 000 23 109 504 000 50 11 554 752 000 10 437 975 000 Croatia 332 122 000 490 350 000 50 245 175 000 245 175 000 Croatia Italy 6 554 877 000 16 408 969 000 50 8 204 484 500 6 554 877 000 Cyprus 153 600 000 196 679 000 50 98 339 500 98 339 500 Cyprus Latvia 120 755 000 285 827 000 50 142 913 500 120 755 000 Lithuania 182 105 000 436 918 000 50 218 459 000 182 105 000 Luxembourg 304 016 000 427 140 000 50 213 570 000 213 570 000 Luxembourg Hungary 570 270 000 1 335 303 000 50 667 651 500 570 270 000 Malta 91 828 000 115 687 000 50 57 843 500 57 843 500 Malta Netherlands 3 090 100 000 7 525 158 000 50 3 762 579 000 3 090 100 000 Austria 1 737 376 000 3 796 555 000 50 1 898 277 500 1 737 376 000 Poland 2 541 144 000 4 975 888 000 50 2 487 944 000 2 487 944 000 Poland Portugal 1 022 557 000 1 955 868 000 50 977 934 000 977 934 000 Portugal Romania 814 450 000 2 104 070 000 50 1 052 035 000 814 450 000 Slovenia 218 848 000 450 588 000 50 225 294 000 218 848 000 Slovakia 341 044 000 879 905 000 50 439 952 500 341 044 000 Finland 1 018 425 000 2 282 237 000 50 1 141 118 500 1 018 425 000 Sweden 2 044 088 000 4 664 862 000 50 2 332 431 000 2 044 088 000 United Kingdom 11 057 452 000 23 933 385 000 50 11 966 692 500 11 057 452 000 Total 67 641 853 000 154 801 469 000 77 400 734 500 67 277 392 000 (8)





TABLE 2

Breakdown of own resources accruing from VAT pursuant to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom (Chapter 1 3)

Member State 1 % of capped VAT base Uniform rate of VAT own resource (in %) VAT-based own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 1 897 777 000 0,30 569 333 100 Bulgaria 271 658 000 0,30 81 497 400 Czechia 923 454 000 0,30 277 036 200 Denmark 1 134 034 000 0,30 340 210 200 Germany 13 791 909 000 0,15 2 068 786 350 Estonia 127 111 000 0,30 38 133 300 Ireland 916 120 000 0,30 274 836 000 Greece 689 744 000 0,30 206 923 200 Spain 5 257 014 000 0,30 1 577 104 200 France 10 437 975 000 0,30 3 131 392 500 Croatia 245 175 000 0,30 73 552 500 Italy 6 554 877 000 0,30 1 966 463 100 Cyprus 98 339 500 0,30 29 501 850 Latvia 120 755 000 0,30 36 226 500 Lithuania 182 105 000 0,30 54 631 500 Luxembourg 213 570 000 0,30 64 071 000 Hungary 570 270 000 0,30 171 081 000 Malta 57 843 500 0,30 17 353 050 Netherlands 3 090 100 000 0,15 463 515 000 Austria 1 737 376 000 0,30 521 212 800 Poland 2 487 944 000 0,30 746 383 200 Portugal 977 934 000 0,30 293 380 200 Romania 814 450 000 0,30 244 335 000 Slovenia 218 848 000 0,30 65 654 400 Slovakia 341 044 000 0,30 102 313 200 Finland 1 018 425 000 0,30 305 527 500 Sweden 2 044 088 000 0,15 306 613 200 United Kingdom 11 057 452 000 0,30 3 317 235 600 Total 67 277 392 000 17 344 303 050





TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom (Chapter 1 4)

Member State 1 % of gross national income Uniform rate of ‘additional base’‚ own resource (9) ‘Additional base’ own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 4 492 260 000 0,7822166 3 513 920 294 Bulgaria 568 744 000 0,7822166 444 880 992 Czechia 2 016 108 000 0,7822166 1 577 033 123 Denmark 2 997 687 000 0,7822166 2 344 840 500 Germany 33 548 996 000 0,7822166 26 242 581 215 Estonia 260 049 000 0,7822166 203 414 642 Ireland 2 445 027 000 0,7822166 1 912 540 680 Greece 1 703 172 000 0,7822166 1 332 249 392 Spain 11 394 533 000 0,7822166 8 912 992 737 France 23 109 504 000 0,7822166 18 076 637 393 Croatia 490 350 000 0,7822166 383 559 904 Italy 16 408 969 000 0,7822166 12 835 367 761 Cyprus 196 679 000 0,7822166 153 845 577 Latvia 285 827 000 0,7822166 223 578 621 Lithuania 436 918 000 0,7822166 341 764 508 Luxembourg 427 140 000 0,7822166 334 115 994 Hungary 1 335 303 000 0,7822166 1 044 496 158 Malta 115 687 000 0,7822166 90 492 291 Netherlands 7 525 158 000 0,7822166 5 886 303 423 Austria 3 796 555 000 0,7822166 2 969 728 302 Poland 4 975 888 000 0,7822166 3 892 222 139 Portugal 1 955 868 000 0,7822166 1 529 912 396 Romania 2 104 070 000 0,7822166 1 645 838 458 Slovenia 450 588 000 0,7822166 352 457 408 Slovakia 879 905 000 0,7822166 688 276 288 Finland 2 282 237 000 0,7822166 1 785 203 642 Sweden 4 664 862 000 0,7822166 3 648 932 442 United Kingdom 23 933 385 000 0,7822166 18 721 090 779 Total 154 801 469 000 121 088 277 059 (9)





TABLE 4

Calculation of the gross reduction in GNI contribution for Denmark, Netherlands and Sweden and its financing, pursuant to Article 2(5) of Decision 2014/335/EU, Euratom (Chapter 1 6)

Member State Gross reduction Percentage share of GNI base GNI key applied to the gross reduction Financing of the reduction (1) (2) (3) (4) = (1) + (3) Belgium 2,90 32 992 238 32 992 238 Bulgaria 0,37 4 176 993 4 176 993 Czechia 1,30 14 806 782 14 806 782 Denmark - 146 333 564 1,94 22 015 735 - 124 317 829 Germany 21,67 246 391 898 246 391 898 Estonia 0,17 1 909 862 1 909 862 Ireland 1,58 17 956 867 17 956 867 Greece 1,10 12 508 505 12 508 505 Spain 7,36 83 684 192 83 684 192 France 14,93 169 721 757 169 721 757 Croatia 0,32 3 601 248 3 601 248 Italy 10,60 120 511 416 120 511 416 Cyprus 0,13 1 444 458 1 444 458 Latvia 0,18 2 099 182 2 099 182 Lithuania 0,28 3 208 831 3 208 831 Luxembourg 0,28 3 137 019 3 137 019 Hungary 0,86 9 806 786 9 806 786 Malta 0,07 849 633 849 633 Netherlands - 782 321 749 4,86 55 266 571 - 727 055 178 Austria 2,45 27 882 813 27 882 813 Poland 3,21 36 544 119 36 544 119 Portugal 1,26 14 364 365 14 364 365 Romania 1,36 15 452 796 15 452 796 Slovenia 0,29 3 309 227 3 309 227 Slovakia 0,57 6 462 234 6 462 234 Finland 1,47 16 761 298 16 761 298 Sweden - 208 243 919 3,01 34 259 869 - 173 984 050 United Kingdom 15,46 175 772 538 175 772 538 Total -1 136 899 232 100,00 1 136 899 232 0 EU GDP price deflator, in EUR (spring 2019 economic forecast) : (a) 2011 EU-27 = 100,0000 / (b) 2013 EU-27 = 102,9958 (c) 2013 EU-28 = 102,9874 / (d) 2020 EU-28 = 112,5551 Lump sum for Netherlands: in 2020 prices: 695 000 000 EUR × [ (b/a) × (d/c) ] = 782 321 749 EUR Lump sum for Sweden: in 2020 prices: 185 000 000 EUR × [ (b/a) × (d/c) ] = 208 243 919 EUR Lump sum for Denmark: in 2020 prices: 130 000 000 EUR × [ (b/a) × (d/c) ] = 146 333 564 EUR





TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for the year 2019 pursuant to Article 4 of Decision 2014/335/EU, Euratom (Chapter 1 5)

Description Coefficient (10) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 16,0617 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,6186 3. (1) – (2) 8,4431 4. Total allocated expenditure 133 761 974 693 5. Enlargement related expenditure (11) 33 495 190 550 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 100 266 784 143 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 5 587 332 443 8. United Kingdom’s advantage (12) 459 372 003 9. Core United Kingdom’s correction = (7) – (8) 5 127 960 440 10. Windfall gains deriving from traditional own resources (13) -42 372 235 11. Correction for the United Kingdom = (9) – (10) 5 170 332 675 (10) (11) (12) (13)





TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for the year 2015 pursuant to Article 4 of Decision 2014/335/EU, Euratom (Chapter 3 5)

Description Coefficient (14) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 19,1419 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,5894 3. (1) – (2) 11,5525 4. Total allocated expenditure 129 135 893 336 5. Enlargement related expenditure (15) 31 639 878 296 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 97 496 015 040 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 7 433 724 758 8. United Kingdom’s advantage (16) 1 381 345 015 9. Core United Kingdom’s correction = (7) – (8) 6 052 379 743 10. Windfall gains deriving from traditional own resources (17) -74 320 246 11. Correction for the United Kingdom = (9) – (10) (18) 6 126 699 989 (14) (15) (16) (17) (18)





TABLE 5.3

Correction of budgetary imbalances for the United Kingdom for the year 2016 pursuant to Article 4 of Decision 2014/335/EU, Euratom (Chapter 3 5)

Description Coefficient (19) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 17,3576 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,6922 3. (1) – (2) 9,6654 4. Total allocated expenditure 117 460 512 555 5. Enlargement related expenditure (20) 25 403 051 464 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 92 057 461 091 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 5 872 505 812 8. United Kingdom’s advantage (21) 851 694 541 9. Core United Kingdom’s correction = (7) – (8) 5 020 811 271 10. Windfall gains deriving from traditional own resources (22) -40 846 944 11. Correction for the United Kingdom = (9) – (10) (23) 5 061 658 216 (19) (20) (21) (22) (23)





TABLE 5.4

Correction of budgetary imbalances for the United Kingdom for the year 2017 pursuant to Article 4 of Decision 2014/335/EU, Euratom (Chapter 3 6)

Description Coefficient (24) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 15,9063 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 6,9862 3. (1) – (2) 8,9201 4. Total allocated expenditure 110 891 011 881 5. Enlargement related expenditure (25) 20 917 337 083 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 89 973 674 798 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 5 297 002 140 8. United Kingdom’s advantage (26) 147 663 777 9. Core United Kingdom’s correction = (7) – (8) 5 149 338 362 10. Windfall gains deriving from traditional own resources (27) -9 019 736 11. Correction for the United Kingdom = (9) – (10) (28) 5 158 358 098 (24) (25) (26) (27) (28)





TABLE 5.5

Correction of budgetary imbalances for the United Kingdom for the year 2018 pursuant to Article 4 of Decision 2014/335/EU, Euratom (Chapter 3 6)

Description Coefficient (29) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 16,0805 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 6,7158 3. (1) – (2) 9,3646 4. Total allocated expenditure 129 720 353 887 5. Enlargement related expenditure (30) 31 051 543 542 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 98 668 810 345 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 6 098 379 860 8. United Kingdom’s advantage (31) 620 706 683 9. Core United Kingdom’s correction = (7) – (8) 5 477 673 177 10. Windfall gains deriving from traditional own resources (32) -38 961 662 11. Correction for the United Kingdom = (9) – (10) (33) 5 516 634 839 (29) (30) (31) (32) (33)





TABLE 6.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5 170 332 675 (Chapter 1 5)

Member State Percentage share of GNI base Shares without the United Kingdom Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2 Column 4 distributed in accordance with column 3 Financing scale Financing scale applied to the correction (1) (2) (3) (4) (5) (6) = (2) + (4) + (5) (7) Belgium 2,90 3,43 5,52 1,57 5,00 258 550 776 Bulgaria 0,37 0,43 0,70 0,20 0,63 32 733 903 Czechia 1,30 1,54 2,48 0,70 2,24 116 036 536 Denmark 1,94 2,29 3,69 1,05 3,34 172 531 042 Germany 21,67 25,64 0,00 -19,23 0,00 6,41 331 363 203 Estonia 0,17 0,20 0,32 0,09 0,29 14 967 048 Ireland 1,58 1,87 3,01 0,85 2,72 140 722 849 Greece 1,10 1,30 2,09 0,59 1,90 98 025 591 Spain 7,36 8,71 14,01 3,98 12,68 655 809 180 France 14,93 17,66 28,41 8,07 25,72 1 330 061 079 Croatia 0,32 0,37 0,60 0,17 0,55 28 221 958 Italy 10,60 12,54 20,18 5,73 18,27 944 413 650 Cyprus 0,13 0,15 0,24 0,07 0,22 11 319 805 Latvia 0,18 0,22 0,35 0,10 0,32 16 450 694 Lithuania 0,28 0,33 0,54 0,15 0,49 25 146 694 Luxembourg 0,28 0,33 0,53 0,15 0,48 24 583 924 Hungary 0,86 1,02 1,64 0,47 1,49 76 852 993 Malta 0,07 0,09 0,14 0,04 0,13 6 658 333 Netherlands 4,86 5,75 0,00 -4,31 0,00 1,44 74 325 934 Austria 2,45 2,90 0,00 -2,18 0,00 0,73 37 498 548 Poland 3,21 3,80 6,12 1,74 5,54 286 385 851 Portugal 1,26 1,49 2,40 0,68 2,18 112 569 439 Romania 1,36 1,61 2,59 0,73 2,34 121 099 164 Slovenia 0,29 0,34 0,55 0,16 0,50 25 933 467 Slovakia 0,57 0,67 1,08 0,31 0,98 50 642 688 Finland 1,47 1,74 2,81 0,80 2,54 131 353 516 Sweden 3,01 3,56 0,00 -2,67 0,00 0,89 46 074 810 United Kingdom 15,46 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 -28,39 28,39 100,00 5 170 332 675

The calculations are made to 15 decimal places.

TABLE 6.2

Financing of the definitive 2015 UK correction (chapter 35)

Member State Amount (1) Belgium 1 267 154 Bulgaria 3 148 896 Czech Republic 4 903 895 Denmark 6 556 672 Germany 4 385 985 Estonia 303 635 Ireland 20 284 145 Greece 504 408 Spain 1 272 857 France 5 838 257 Croatia 1 207 446 Italy 19 287 491 Cyprus 627 536 Latvia - 619 579 Lithuania - 208 473 Luxembourg 866 089 Hungary 2 764 651 Malta 310 080 Netherlands - 260 138 Austria 1 362 429 Poland -9 542 201 Portugal 476 355 Romania 1 609 226 Slovenia 123 083 Slovakia 1 555 233 Finland 4 733 265 Sweden -2 400 255 United Kingdom -70 358 142 Total 0





TABLE 6.3

Financing of the definitive 2016 UK correction (chapter 35)

Member State Amount (1) Belgium 12 381 389 Bulgaria 1 683 717 Czech Republic 6 602 363 Denmark 3 769 035 Germany 5 007 497 Estonia 892 527 Ireland 3 060 816 Greece - 239 791 Spain 4 704 411 France 26 115 146 Croatia 1 550 836 Italy 26 775 334 Cyprus 893 340 Latvia 185 011 Lithuania 904 487 Luxembourg - 272 563 Hungary 2 362 157 Malta 310 901 Netherlands 3 455 636 Austria 855 227 Poland 15 053 623 Portugal 2 825 093 Romania 5 438 400 Slovenia 821 604 Slovakia 454 399 Finland 3 348 353 Sweden 128 390 United Kingdom - 129 067 338 Total 0





TABLE 6.4

Intermediate update of the financing of the 2017 UK correction (chapter 36)

Member State Amount (1) Belgium 15 856 715 Bulgaria 3 231 445 Czech Republic 3 814 138 Denmark 10 232 027 Germany 12 286 393 Estonia 1 271 298 Ireland 5 263 528 Greece 4 209 140 Spain 23 937 729 France 58 977 709 Croatia 1 777 843 Italy 45 010 069 Cyprus 752 318 Latvia 741 095 Lithuania 1 627 128 Luxembourg 374 066 Hungary 3 692 230 Malta 265 690 Netherlands 4 759 697 Austria 1 361 203 Poland 5 297 081 Portugal 6 203 836 Romania 5 382 461 Slovenia 765 633 Slovakia 1 500 046 Finland 5 572 775 Sweden 257 162 United Kingdom - 224 420 455 Total 0





TABLE 6.5

Intermediate update of the financing of the 2018 UK correction (chapter 36)

Member State Amount (1) Belgium 27 909 738 Bulgaria 5 747 148 Czech Republic 12 780 811 Denmark 17 414 841 Germany 26 899 549 Estonia 2 324 061 Ireland 13 878 796 Greece 7 355 826 Spain 58 628 464 France 132 102 159 Croatia 3 326 099 Italy 80 506 049 Cyprus 1 290 517 Latvia 1 428 955 Lithuania 3 518 387 Luxembourg 3 459 527 Hungary 9 060 360 Malta 599 078 Netherlands 7 666 480 Austria 3 225 174 Poland 25 585 020 Portugal 12 696 708 Romania 15 373 126 Slovenia 1 888 602 Slovakia 3 559 433 Finland 9 899 420 Sweden 4 981 835 United Kingdom - 493 106 163 Total 0





TABLE 7

Summary of financing (34) of the general budget by type of own resource and by Member State

Member State Traditional own resources (TOR) VAT and GNI-based own resources, including adjustments Total own resources (35) Net sugar sector levies (80 %) Net customs duties (80 %) Total net traditional own resources (80 %) Collection costs (20 % of gross TOR) (p.m.) VAT-based own resource GNI-based own resource Reduction in favour of: Denmark, Netherlands and Sweden United Kingdom correction Total ‘national contributions’ Share in total ‘national contributions’ (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) = (5) + (6) + (7) + (8) (10) (11) = (3) + (9) Belgium 0 1 855 200 000 1 855 200 000 463 800 000 569 333 100 3 513 920 294 32 992 238 315 965 772 4 432 211 404 3,20 6 287 411 404 Bulgaria 0 77 000 000 77 000 000 19 250 000 81 497 400 444 880 992 4 176 993 46 545 109 577 100 494 0,42 654 100 494 Czechia 0 257 600 000 257 600 000 64 400 000 277 036 200 1 577 033 123 14 806 782 144 137 743 2 013 013 848 1,45 2 270 613 848 Denmark 0 316 900 000 316 900 000 79 225 000 340 210 200 2 344 840 500 - 124 317 829 210 503 617 2 771 236 488 2,00 3 088 136 488 Germany 0 3 682 900 000 3 682 900 000 920 725 000 2 068 786 350 26 242 581 215 246 391 898 379 942 627 28 937 702 090 20,90 32 620 602 090 Estonia 0 36 400 000 36 400 000 9 100 000 38 133 300 203 414 642 1 909 862 19 758 569 263 216 373 0,19 299 616 373 Ireland 0 239 800 000 239 800 000 59 950 000 274 836 000 1 912 540 680 17 956 867 183 210 134 2 388 543 681 1,73 2 628 343 681 Greece 0 227 100 000 227 100 000 56 775 000 206 923 200 1 332 249 392 12 508 505 109 855 174 1 661 536 271 1,20 1 888 636 271 Spain 0 1 145 600 000 1 145 600 000 286 400 000 1 577 104 200 8 912 992 737 83 684 192 744 352 641 11 318 133 770 8,18 12 463 733 770 France 0 1 492 900 000 1 492 900 000 373 225 000 3 131 392 500 18 076 637 393 169 721 757 1 553 094 350 22 930 846 000 16,56 24 423 746 000 Croatia 0 29 500 000 29 500 000 7 375 000 73 552 500 383 559 904 3 601 248 36 084 182 496 797 834 0,36 526 297 834 Italy 0 1 548 800 000 1 548 800 000 387 200 000 1 966 463 100 12 835 367 761 120 511 416 1 115 992 593 16 038 334 870 11,59 17 587 134 870 Cyprus 0 25 000 000 25 000 000 6 250 000 29 501 850 153 845 577 1 444 458 14 883 516 199 675 401 0,14 224 675 401 Latvia 0 36 400 000 36 400 000 9 100 000 36 226 500 223 578 621 2 099 182 18 186 176 280 090 479 0,20 316 490 479 Lithuania 0 90 500 000 90 500 000 22 625 000 54 631 500 341 764 508 3 208 831 30 988 223 430 593 062 0,31 521 093 062 Luxembourg 0 17 700 000 17 700 000 4 425 000 64 071 000 334 115 994 3 137 019 29 011 043 430 335 056 0,31 448 035 056 Hungary 0 164 900 000 164 900 000 41 225 000 171 081 000 1 044 496 158 9 806 786 94 732 391 1 320 116 335 0,95 1 485 016 335 Malta 0 13 400 000 13 400 000 3 350 000 17 353 050 90 492 291 849 633 8 144 082 116 839 056 0,08 130 239 056 Netherlands 0 2 461 700 000 2 461 700 000 615 425 000 463 515 000 5 886 303 423 - 727 055 178 89 947 609 5 712 710 854 4,13 8 174 410 854 Austria 0 188 000 000 188 000 000 47 000 000 521 212 800 2 969 728 302 27 882 813 44 302 581 3 563 126 496 2,57 3 751 126 496 Poland 0 734 900 000 734 900 000 183 725 000 746 383 200 3 892 222 139 36 544 119 322 779 374 4 997 928 832 3,61 5 732 828 832 Portugal 0 179 800 000 179 800 000 44 950 000 293 380 200 1 529 912 396 14 364 365 134 771 431 1 972 428 392 1,42 2 152 228 392 Romania 0 164 900 000 164 900 000 41 225 000 244 335 000 1 645 838 458 15 452 796 148 902 377 2 054 528 631 1,48 2 219 428 631 Slovenia 0 71 000 000 71 000 000 17 750 000 65 654 400 352 457 408 3 309 227 29 532 389 450 953 424 0,33 521 953 424 Slovakia 0 74 100 000 74 100 000 18 525 000 102 313 200 688 276 288 6 462 234 57 711 799 854 763 521 0,62 928 863 521 Finland 0 136 700 000 136 700 000 34 175 000 305 527 500 1 785 203 642 16 761 298 154 907 329 2 262 399 769 1,63 2 399 099 769 Sweden 0 436 100 000 436 100 000 109 025 000 306 613 200 3 648 932 442 - 173 984 050 49 041 942 3 830 603 534 2,77 4 266 703 534 United Kingdom 0 2 802 500 000 2 802 500 000 700 625 000 3 317 235 600 18 721 090 779 175 772 538 -6 087 284 773 16 126 814 144 11,65 18 929 314 144 Total 0 18 507 300 000 18 507 300 000 4 626 825 000 17 344 303 050 121 088 277 059 0 0 138 432 580 109 100,00 156 939 880 109 (34) (35)

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Budget 2020 Amending budget No 7/2020 New amount 1 OWN RESOURCES 156 657 280 109 282 600 000 156 939 880 109 3 SURPLUSES, BALANCES AND ADJUSTMENTS 3 218 373 955 – 400 600 000 2 817 773 955 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1 651 322 700 1 651 322 700 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 15 050 000 15 050 000 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 130 000 000 130 000 000 7 DEFAULT INTEREST AND FINES 115 000 000 118 000 000 233 000 000 8 BORROWING AND LENDING OPERATIONS 2 076 361 2 076 361 9 MISCELLANEOUS REVENUE 15 001 000 15 001 000 GRAND TOTAL 161 804 104 125 0 161 804 104 125

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2020 Amending budget No. 7/2020 New amount 1 1 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM) p.m. p.m. p.m. 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM 22 156 900 000 -3 649 600 000 18 507 300 000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO POINT (B) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM 18 945 245 250 -1 600 942 200 17 344 303 050 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM 115 905 134 859 5 533 142 200 121 438 277 059 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 p.m. 0 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES 0 p.m. 0 Title 1 —Total 157 007 280 109 282 600 000 157 289 880 109

Article Item Heading Budget 2020 Amending budget No 7/2020 New amount CHAPTER 1 1 1 1 0 Production levies related to the marketing year 2005/2006 and previous years p.m. p.m. 1 1 1 Sugar storage levies p.m. p.m. 1 1 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose p.m. p.m. 1 1 7 Production charge p.m. p.m. 1 1 8 One-off amounts on additional sugar quotas and supplementary isoglucose quotas p.m. p.m. 1 1 9 Surplus amount p.m. p.m. CHAPTER 1 1 — TOTAL p.m. p.m. CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in point (a) of Article 2(1) of Decision 2014/335/EU, Euratom 22 156 900 000 –3 649 600 000 18 507 300 000 CHAPTER 1 2 — TOTAL 22 156 900 000 –3 649 600 000 18 507 300 000 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom 18 945 245 250 –1 600 942 200 17 344 303 050 CHAPTER 1 3 — TOTAL 18 945 245 250 –1 600 942 200 17 344 303 050 CHAPTER 1 4 1 4 0 Own resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom 115 555 134 859 5 533 142 200 121 088 277 059 CHAPTER 1 4 — TOTAL 115 555 134 859 5 533 142 200 121 088 277 059 CHAPTER 1 5 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2014/335/EU, Euratom 0 0 CHAPTER 1 5 — TOTAL 0 0 CHAPTER 1 6 1 6 0 Gross reduction in the annual GNI-based contribution granted to certain Member States pursuant to Article 2(5) of Decision 2014/335/EU, Euratom 0 0 CHAPTER 1 6 — TOTAL 0 0 Title 1 — Total 156 657 280 109 282 600 000 156 939 880 109 CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM) CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO POINT (B) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES

CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM

1 2 0

Customs duties and other duties referred to in point (a) of Article 2(1) of Decision 2014/335/EU, Euratom

Budget 2020 Amending budget No 7/2020 New amount 22 156 900 000 –3 649 600 000 18 507 300 000

Remarks

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

Figures are net of collection costs.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular point (a) of Article 2(1) thereof.

Member State Budget 2020 Amending budget No. 7/2020 New amount Belgium 2 264 600 000 - 409 400 000 1 855 200 000 Bulgaria 113 700 000 -36 700 000 77 000 000 Czechia 316 800 000 -59 200 000 257 600 000 Denmark 372 700 000 -55 800 000 316 900 000 Germany 4 257 000 000 - 574 100 000 3 682 900 000 Estonia 36 900 000 - 500 000 36 400 000 Ireland 333 400 000 -93 600 000 239 800 000 Greece 193 100 000 34 000 000 227 100 000 Spain 1 660 500 000 - 514 900 000 1 145 600 000 France 1 823 600 000 - 330 700 000 1 492 900 000 Croatia 41 300 000 -11 800 000 29 500 000 Italy 1 998 200 000 - 449 400 000 1 548 800 000 Cyprus 27 100 000 -2 100 000 25 000 000 Latvia 47 000 000 -10 600 000 36 400 000 Lithuania 108 500 000 -18 000 000 90 500 000 Luxembourg 16 800 000 900 000 17 700 000 Hungary 223 900 000 -59 000 000 164 900 000 Malta 14 700 000 -1 300 000 13 400 000 Netherlands 2 758 500 000 - 296 800 000 2 461 700 000 Austria 222 900 000 -34 900 000 188 000 000 Poland 844 800 000 - 109 900 000 734 900 000 Portugal 199 900 000 -20 100 000 179 800 000 Romania 206 000 000 -41 100 000 164 900 000 Slovenia 90 700 000 -19 700 000 71 000 000 Slovakia 107 700 000 -33 600 000 74 100 000 Finland 163 500 000 -26 800 000 136 700 000 Sweden 538 600 000 - 102 500 000 436 100 000 United Kingdom 3 174 500 000 - 372 000 000 2 802 500 000 Article 1 2 0 — Total 22 156 900 000 -3 649 600 000 18 507 300 000

CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO POINT (B) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM

1 3 0

Own resources accruing from value added tax pursuant to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom

Budget 2020 Amending budget No 7/2020 New amount 18 945 245 250 –1 600 942 200 17 344 303 050

Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined in accordance with Union rules is fixed at 0,30 %. The assessment base to be taken into account for this purpose shall not exceed 50 % of GNI for each Member State. For the period 2014-2020 only, the rate of call of the VAT-based own resource for Germany, the Netherlands and Sweden shall be fixed at 0,15 %.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular point (b) of Article 2(1) and Article 2(4) thereof.

Member State Budget 2020 Amending budget No. 7/2020 New amount Belgium 619 435 500 -50 102 400 569 333 100 Bulgaria 88 266 900 -6 769 500 81 497 400 Czechia 286 364 100 -9 327 900 277 036 200 Denmark 371 044 800 -30 834 600 340 210 200 Germany 2 265 260 250 - 196 473 900 2 068 786 350 Estonia 41 157 900 -3 024 600 38 133 300 Ireland 288 273 000 -13 437 000 274 836 000 Greece 229 944 000 -23 020 800 206 923 200 Spain 1 770 695 700 - 193 591 500 1 577 104 200 France 3 427 327 200 - 295 934 700 3 131 392 500 Croatia 82 688 850 -9 136 350 73 552 500 Italy 2 213 768 700 - 247 305 600 1 966 463 100 Cyprus 32 934 900 -3 433 050 29 501 850 Latvia 38 331 000 -2 104 500 36 226 500 Lithuania 60 340 800 -5 709 300 54 631 500 Luxembourg 66 411 900 -2 340 900 64 071 000 Hungary 183 783 600 -12 702 600 171 081 000 Malta 19 912 500 -2 559 450 17 353 050 Netherlands 515 516 250 -52 001 250 463 515 000 Austria 560 253 300 -39 040 500 521 212 800 Poland 799 446 600 -53 063 400 746 383 200 Portugal 315 889 950 -22 509 750 293 380 200 Romania 241 473 900 2 861 100 244 335 000 Slovenia 70 831 200 -5 176 800 65 654 400 Slovakia 109 022 700 -6 709 500 102 313 200 Finland 315 389 100 -9 861 600 305 527 500 Sweden 315 379 950 -8 766 750 306 613 200 United Kingdom 3 616 100 700 - 298 865 100 3 317 235 600 Article 1 3 0 — Total 18 945 245 250 -1 600 942 200 17 344 303 050

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM

1 4 0

Own resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom

Budget 2020 Amending budget No 7/2020 New amount 115 555 134 859 5 533 142 200 121 088 277 059

Remarks

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

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

The rate to be applied to the Member States’ gross national income for financial 2020 year is 0,7822%.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular point (c) of Article 2(1) thereof.

Member State Budget 2020 Amending budget No. 7/2020 New amount Belgium 3 284 576 411 229 343 883 3 513 920 294 Bulgaria 421 106 970 23 774 022 444 880 992 Czechia 1 467 626 958 109 406 165 1 577 033 123 Denmark 2 209 394 194 135 446 306 2 344 840 500 Germany 25 014 954 870 1 227 626 345 26 242 581 215 Estonia 190 894 924 12 519 718 203 414 642 Ireland 1 894 204 219 18 336 461 1 912 540 680 Greece 1 342 548 980 -10 299 588 1 332 249 392 Spain 8 827 936 765 85 055 972 8 912 992 737 France 17 268 706 579 807 930 814 18 076 637 393 Croatia 374 974 772 8 585 132 383 559 904 Italy 12 475 644 041 359 723 720 12 835 367 761 Cyprus 149 352 139 4 493 438 153 845 577 Latvia 223 631 643 -53 022 223 578 621 Lithuania 328 971 136 12 793 372 341 764 508 Luxembourg 301 162 576 32 953 418 334 115 994 Hungary 978 040 679 66 455 479 1 044 496 158 Malta 90 298 573 193 718 90 492 291 Netherlands 5 647 330 572 238 972 851 5 886 303 423 Austria 2 810 405 170 159 323 132 2 969 728 302 Poland 3 644 602 774 247 619 365 3 892 222 139 Portugal 1 432 487 719 97 424 677 1 529 912 396 Romania 1 541 473 845 104 364 613 1 645 838 458 Slovenia 345 322 830 7 134 578 352 457 408 Slovakia 679 922 066 8 354 222 688 276 288 Finland 1 691 770 803 93 432 839 1 785 203 642 Sweden 3 324 987 318 323 945 124 3 648 932 442 United Kingdom 17 592 805 333 1 128 285 446 18 721 090 779 Article 1 4 0 — Total 115 555 134 859 5 533 142 200 121 088 277 059

CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES

1 5 0

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2014/335/EU, Euratom

Budget 2020 Amending budget No 7/2020 New amount 0 0

Remarks

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

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Articles 4 and 5 thereof.

Member State Budget 2020 Amending budget No. 7/2020 New amount Belgium 255 665 342 2 885 434 258 550 776 Bulgaria 32 778 186 -44 283 32 733 903 Czechia 114 237 363 1 799 173 116 036 536 Denmark 171 975 150 555 892 172 531 042 Germany 335 429 452 -4 066 249 331 363 203 Estonia 14 858 907 108 141 14 967 048 Ireland 147 441 346 -6 718 497 140 722 849 Greece 104 501 525 -6 475 934 98 025 591 Spain 687 150 240 -31 341 060 655 809 180 France 1 344 164 122 -14 103 043 1 330 061 079 Croatia 29 187 341 - 965 383 28 221 958 Italy 971 081 015 -26 667 365 944 413 650 Cyprus 11 625 294 - 305 489 11 319 805 Latvia 17 407 073 - 956 379 16 450 694 Lithuania 25 606 504 - 459 810 25 146 694 Luxembourg 23 441 937 1 141 987 24 583 924 Hungary 76 128 874 724 119 76 852 993 Malta 7 028 674 - 370 341 6 658 333 Netherlands 75 725 942 -1 400 008 74 325 934 Austria 37 685 164 - 186 616 37 498 548 Poland 283 689 127 2 696 724 286 385 851 Portugal 111 502 190 1 067 249 112 569 439 Romania 119 985 468 1 113 696 121 099 164 Slovenia 26 879 289 - 945 822 25 933 467 Slovakia 52 923 874 -2 281 186 50 642 688 Finland 131 684 305 - 330 789 131 353 516 Sweden 44 585 277 1 489 533 46 074 810 United Kingdom -5 254 368 981 84 036 306 -5 170 332 675 Article 1 5 0 — Total 0 0 0

CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES

1 6 0

Gross reduction in the annual GNI-based contribution granted to certain Member States pursuant to Article 2(5) of Decision 2014/335/EU, Euratom

Budget 2020 Amending budget No 7/2020 New amount 0 0

Remarks

This article is intended to record reductions in the annual GNI contributions of certain Member States in accordance with Council Decision 2014/335/EU, Euratom.

Legal basis

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39), and in particular Article 10a(6) thereof.

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(5) thereof.

Member State Budget 2020 Amending budget No. 7/2020 New amount Belgium 32 315 590 676 648 32 992 238 Bulgaria 4 143 098 33 895 4 176 993 Czechia 14 439 375 367 407 14 806 782 Denmark - 124 596 247 278 418 - 124 317 829 Germany 246 111 806 280 092 246 391 898 Estonia 1 878 136 31 726 1 909 862 Ireland 18 636 293 - 679 426 17 956 867 Greece 13 208 785 - 700 280 12 508 505 Spain 86 854 423 -3 170 231 83 684 192 France 169 899 670 - 177 913 169 721 757 Croatia 3 689 222 -87 974 3 601 248 Italy 122 742 708 -2 231 292 120 511 416 Cyprus 1 469 414 -24 956 1 444 458 Latvia 2 200 219 - 101 037 2 099 182 Lithuania 3 236 611 -27 780 3 208 831 Luxembourg 2 963 014 174 005 3 137 019 Hungary 9 622 538 184 248 9 806 786 Malta 888 410 -38 777 849 633 Netherlands - 726 759 996 - 295 182 - 727 055 178 Austria 27 650 415 232 398 27 882 813 Poland 35 857 741 686 378 36 544 119 Portugal 14 093 655 270 710 14 364 365 Romania 15 165 924 286 872 15 452 796 Slovenia 3 397 489 -88 262 3 309 227 Slovakia 6 689 472 - 227 238 6 462 234 Finland 16 644 634 116 664 16 761 298 Sweden - 175 530 742 1 546 692 - 173 984 050 United Kingdom 173 088 343 2 684 195 175 772 538 Article 1 6 0 — Total 0 0 0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Article Item Heading Budget 2020 Amending budget No 7/2020 New amount CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year 3 218 373 955 3 218 373 955 3 0 2 Repayment to the budget of the surplus from the Guarantee Fund for external actions p.m. p.m. CHAPTER 3 0 — TOTAL 3 218 373 955 3 218 373 955 CHAPTER 3 1 3 1 0 Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 3 1 0 3 Application for 1995 and subsequent years of Article 10b of Regulation (EU, Euratom) No 609/2014 p.m. p.m. Article 3 1 0 — Total p.m. p.m. CHAPTER 3 1 — TOTAL p.m. p.m. CHAPTER 3 2 3 2 0 Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 3 2 0 3 Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 p.m. p.m. Article 3 2 0 — Total p.m. p.m. CHAPTER 3 2 — TOTAL p.m. p.m. CHAPTER 3 3 3 3 0 Netting of adjustments to the VAT and GNI-based own resources for previous financial years p.m. p.m. CHAPTER 3 3 — TOTAL p.m. p.m. CHAPTER 3 4 3 4 0 Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice p.m. p.m. CHAPTER 3 4 — TOTAL p.m. p.m. CHAPTER 3 5 3 5 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 5 0 4 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. 0 0 Article 3 5 0 — Total p.m. 0 0 CHAPTER 3 5 — TOTAL p.m. 0 0 CHAPTER 3 6 3 6 0 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 6 0 4 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. 0 0 Article 3 6 0 — Total p.m. 0 0 CHAPTER 3 6 — TOTAL p.m. 0 0 CHAPTER 3 7 3 7 0 Adjustment relating to the implementation of own resources decisions p.m. p.m. CHAPTER 3 7 — TOTAL p.m. p.m. CHAPTER 3 8 3 8 0 Adjustment relating to the implementation of the contingency framework p.m. p.m. CHAPTER 3 8 — TOTAL p.m. p.m. CHAPTER 3 9 3 9 0 Adjustment related to exchange rate differences for own resources – 400 600 000 – 400 600 000 CHAPTER 3 9 — TOTAL – 400 600 000 – 400 600 000 Title 3 — Total 3 218 373 955 – 400 600 000 2 817 773 955 CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014 CHAPTER 3 2 — BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014 CHAPTER 3 3 — NETTING OF ADJUSTMENTS TO THE VAT AND GNI-BASED OWN RESOURCES FOR PREVIOUS FINANCIAL YEARS CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM CHAPTER 3 6 — RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM CHAPTER 3 7 — ADJUSTMENT RELATING TO THE IMPLEMENTATION OF OWN RESOURCES DECISIONS CHAPTER 3 8 — ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE CONTINGENCY FRAMEWORK CHAPTER 3 9 — ADJUSTMENT RELATED TO EXCHANGE RATE DIFFERENCES FOR OWN RESOURCES

CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

3 5 0

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

3 5 0 4

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

Budget 2020 Amending budget No 7/2020 New amount p.m. 0 0

Remarks

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

The figures for 2020 correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the years 2015 and 2016.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Articles 4 and 5 thereof.

Member State Budget 2020 Amending budget No. 7/2020 New amount Belgium p.m. 13 648 543 13 648 543 Bulgaria p.m. 4 832 613 4 832 613 Czechia p.m. 11 506 258 11 506 258 Denmark p.m. 10 325 707 10 325 707 Germany p.m. 9 393 482 9 393 482 Estonia p.m. 1 196 162 1 196 162 Ireland p.m. 23 344 961 23 344 961 Greece p.m. 264 617 264 617 Spain p.m. 5 977 268 5 977 268 France p.m. 31 953 403 31 953 403 Croatia p.m. 2 758 282 2 758 282 Italy p.m. 46 062 825 46 062 825 Cyprus p.m. 1 520 876 1 520 876 Latvia p.m. - 434 568 - 434 568 Lithuania p.m. 696 014 696 014 Luxembourg p.m. 593 526 593 526 Hungary p.m. 5 126 808 5 126 808 Malta p.m. 620 981 620 981 Netherlands p.m. 3 195 498 3 195 498 Austria p.m. 2 217 656 2 217 656 Poland p.m. 5 511 422 5 511 422 Portugal p.m. 3 301 448 3 301 448 Romania p.m. 7 047 626 7 047 626 Slovenia p.m. 944 687 944 687 Slovakia p.m. 2 009 632 2 009 632 Finland p.m. 8 081 618 8 081 618 Sweden p.m. -2 271 865 -2 271 865 United Kingdom p.m. - 199 425 480 - 199 425 480 Item 3 5 0 4 — Total p.m. 0 0

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

3 6 0

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

3 6 0 4

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

Budget 2020 Amending budget No 7/2020 New amount p.m. 0 0

Remarks

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

The figures for 2020 correspond to the result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the years 2017 and 2018.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Articles 4 and 5 thereof.

Member State Budget 2020 Amending budget No. 7/2020 New amount Belgium p.m. 43 766 453 43 766 453 Bulgaria p.m. 8 978 593 8 978 593 Czechia p.m. 16 594 949 16 594 949 Denmark p.m. 27 646 868 27 646 868 Germany p.m. 39 185 942 39 185 942 Estonia p.m. 3 595 359 3 595 359 Ireland p.m. 19 142 324 19 142 324 Greece p.m. 11 564 966 11 564 966 Spain p.m. 82 566 193 82 566 193 France p.m. 191 079 868 191 079 868 Croatia p.m. 5 103 942 5 103 942 Italy p.m. 125 516 118 125 516 118 Cyprus p.m. 2 042 835 2 042 835 Latvia p.m. 2 170 050 2 170 050 Lithuania p.m. 5 145 515 5 145 515 Luxembourg p.m. 3 833 593 3 833 593 Hungary p.m. 12 752 590 12 752 590 Malta p.m. 864 768 864 768 Netherlands p.m. 12 426 177 12 426 177 Austria p.m. 4 586 377 4 586 377 Poland p.m. 30 882 101 30 882 101 Portugal p.m. 18 900 544 18 900 544 Romania p.m. 20 755 587 20 755 587 Slovenia p.m. 2 654 235 2 654 235 Slovakia p.m. 5 059 479 5 059 479 Finland p.m. 15 472 195 15 472 195 Sweden p.m. 5 238 997 5 238 997 United Kingdom p.m. - 717 526 618 - 717 526 618 Item 3 6 0 4 — Total p.m. 0 0

TITLE 7

DEFAULT INTEREST AND FINES

Article Item Heading Budget 2020 Amending budget No 7/2020 New amount CHAPTER 7 0 7 0 0 Default interest 7 0 0 0 Default interest in respect of own resources made available by the Member States 5 000 000 5 000 000 7 0 0 1 Other default interest p.m. p.m. Article 7 0 0 — Total 5 000 000 5 000 000 7 0 1 Interest connected with fines and penalty payments 10 000 000 10 000 000 7 0 2 Interest on deposits in the framework of the Union's economic governance — Assigned revenue p.m. p.m. 7 0 9 Other interest p.m. p.m. CHAPTER 7 0 — TOTAL 15 000 000 15 000 000 CHAPTER 7 1 7 1 0 Fines, periodic penalty payments and other penalties in connection with the implementation of the rules on competition 100 000 000 85 000 000 185 000 000 7 1 1 Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty p.m. 33 000 000 33 000 000 7 1 2 Fines imposed for fraud and irregularities which are damaging to the Union's financial interests p.m. p.m. 7 1 3 Fines in the framework of the Union's economic governance — Assigned revenue p.m. p.m. 7 1 9 Other fines and penalty payments 7 1 9 0 Other fines and penalty payments — Assigned revenue p.m. p.m. 7 1 9 1 Other non-assigned fines and penalty payments p.m. p.m. Article 7 1 9 — Total p.m. p.m. CHAPTER 7 1 — TOTAL 100 000 000 118 000 000 218 000 000 Title 7 — Total 115 000 000 118 000 000 233 000 000 CHAPTER 7 0 — DEFAULT INTEREST AND INTEREST ON FINES CHAPTER 7 1 — FINES AND PENALTIES

CHAPTER 7 1 — FINES AND PENALTIES

7 1 0

Fines, periodic penalty payments and other penalties in connection with the implementation of the rules on competition

Budget 2020 Amending budget No 7/2020 New amount 100 000 000 85 000 000 185 000 000

Remarks

The Commission may impose fines, periodic penalty payments and other penalties on undertakings and associations of undertakings for not respecting bans or not carrying out their obligations under the Regulations below or under Articles 101 and 102 of the Treaty on the Functioning of the European Union.

The fines must normally be paid within three months of the Commission decision being notified. However, the Commission will not collect the amount due when the undertaking has lodged an appeal with the Court of Justice of the European Union. The undertaking must provide the Commission with either a provisional payment or a financial guarantee covering both the principal of the debt and the interest or surcharges by the final date for payment.

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).

Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.

Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1).

7 1 1

Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty

Budget 2020 Amending budget No 7/2020 New amount p.m. 33 000 000 33 000 000

Remarks

This article is intended to record penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty.

Legal basis

Treaty on the Functioning of the European Union, and in particular Article 260(2) thereof.

(1) The figures in this column correspond to those in the 2020 budget (OJ L 57, 27.2.2020, p. 1) plus amending budgets No 1 to 7/2020.

(2) The figures in this column correspond to those in the 2019 budget (OJ L 67, 7.3.2019, p. 1) plus amending budgets No 1 to 3/2019.

(3) The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(4) The figures in this column correspond to those in the 2020 budget (OJ L 57, 27.2.2020, p. 1) plus amending budgets No 1 to 7/2020.

(5) The figures in this column correspond to those in the 2019 budget (OJ L 67, 7.3.2019, p. 1) plus amending budgets No 1 to 3/2019.

(6) The own resources for the 2020 budget are determined on the basis of the budget forecasts adopted at the 178th meeting of the Advisory Committee on Own Resources on 25 May 2020.

(7) The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(8) The base to be used does not exceed 50 % of GNI.

(9) Calculation of rate: (121 088 277 059) / (154 801 469 000) = 0,782216589036374

(10) Rounded percentages.

(11) The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 Member States (that have acceded to the Union after 30 April 2004), except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section.

(12) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNI-based own resource.

(13) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 20 % as of 1 January 2014 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(14) Rounded percentages.

(15) The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 Member States (that have acceded to the Union after 30 April 2004), except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section.

(16) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNI-based own resource.

(17) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 20 % as of 1 January 2014 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(18) Note: The difference of € 70 358 142 between the definitive amount of the 2015 UK correction (€ 6 126 699 989, as calculated above) and the previously budgeted amount of the 2015 UK correction (€ 6 056 341 847, entered in the AB 5/2016) is financed in chapter 35 of the AB 7/2020.

(19) Rounded percentages.

(20) The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 Member States (that have acceded to the Union after 30 April 2004), except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section.

(21) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNI-based own resource.

(22) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 20 % as of 1 January 2014 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(23) Note: The difference of € 129 067 338 between the definitive amount of the 2016 UK correction (€ 5 061 658 216, as calculated above) and the previously budgeted amount of the 2016 UK correction (€ 4 932 590 878, entered in the AB 6/2017) is financed in chapter 35 of the AB 7/2020.

(24) Rounded percentages.

(25) The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 Member States (that have acceded to the Union after 30 April 2004), except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section.

(26) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNI-based own resource.

(27) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 20 % as of 1 January 2014 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(28) Note: The difference of € 224 420 455 between the provisional amount of the 2017 UK correction (€ 5 158 358 098, as calculated above) and the previously budgeted amount of the 2017 UK correction (€ 4 933 937 643, entered in the AB 6/2018) is financed in chapter 36 of the AB 7/2020.

(29) Rounded percentages.

(30) The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 Member States (that have acceded to the Union after 30 April 2004), except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section.

(31) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNI-based own resource.

(32) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 20 % as of 1 January 2014 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(33) Note: The difference of € 493 106 163 between the definitive amount of the 2018 UK correction (€ 5 516 634 839, as calculated above) and the previously budgeted amount of the 2018 UK correction (€ 5 023 528 676, entered in the Budget 2019) is financed in chapter 36 of the AB 7/2020.

(34) p.m. (own resources + other revenue = total revenue = total expenditure); (156 939 880 109 + 4 864 224 016 = 161 804 104 125 = 161 804 104 125).

(35) Total own resources as percentage of GNI: (156 939 880 109) / (15 480 146 900 000) = 1,01 %; own resources ceiling as percentage of GNI: 1,20 %.