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 1 425 594 964 705 051 794 + 102,20 Total expenditure (3) 162 538 700 881 148 492 491 538 +9,46 (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) 121 822 873 815 105 585 279 137 +15,38 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2014/335/EU, Euratom (6) 157 674 476 865 144 795 111 073 +8,89 Total revenue (7) 162 538 700 881 148 492 491 538 +9,46 (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 ‘Additional base’ own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 4 492 260 000 3 535 237 919 Bulgaria 568 744 000 447 579 916 Czechia 2 016 108 000 1 586 600 386 Denmark 2 997 687 000 2 359 065 760 Germany 33 548 996 000 26 401 785 028 Estonia 260 049 000 204 648 681 Ireland 2 445 027 000 1 924 143 341 Greece 1 703 172 000 1 340 331 645 Spain 11 394 533 000 8 967 064 491 France 23 109 504 000 18 186 301 512 Croatia 490 350 000 385 886 817 Italy 16 408 969 000 12 913 235 080 Cyprus 196 679 000 154 778 899 Latvia 285 827 000 0,7869620 (9) 224 934 988 Lithuania 436 918 000 343 837 864 Luxembourg 427 140 000 336 142 949 Hungary 1 335 303 000 1 050 832 721 Malta 115 687 000 91 041 273 Netherlands 7 525 158 000 5 922 013 398 Austria 3 796 555 000 2 987 744 520 Poland 4 975 888 000 3 915 834 778 Portugal 1 955 868 000 1 539 193 795 Romania 2 104 070 000 1 655 823 138 Slovenia 450 588 000 354 595 634 Slovakia 879 905 000 692 451 800 Finland 2 282 237 000 1 796 033 796 Sweden 4 664 862 000 3 671 069 134 United Kingdom 23 933 385 000 18 834 664 552 Total 154 801 469 000 121 822 873 815 (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 3 535 237 919 32 992 238 315 965 772 4 453 529 029 3,20 6 308 729 029 Bulgaria 0 77 000 000 77 000 000 19 250 000 81 497 400 447 579 916 4 176 993 46 545 109 579 799 418 0,42 656 799 418 Czechia 0 257 600 000 257 600 000 64 400 000 277 036 200 1 586 600 386 14 806 782 144 137 743 2 022 581 111 1,45 2 280 181 111 Denmark 0 316 900 000 316 900 000 79 225 000 340 210 200 2 359 065 760 - 124 317 829 210 503 617 2 785 461 748 2,00 3 102 361 748 Germany 0 3 682 900 000 3 682 900 000 920 725 000 2 068 786 350 26 401 785 028 246 391 898 379 942 627 29 096 905 903 20,91 32 779 805 903 Estonia 0 36 400 000 36 400 000 9 100 000 38 133 300 204 648 681 1 909 862 19 758 569 264 450 412 0,19 300 850 412 Ireland 0 239 800 000 239 800 000 59 950 000 274 836 000 1 924 143 341 17 956 867 183 210 134 2 400 146 342 1,72 2 639 946 342 Greece 0 227 100 000 227 100 000 56 775 000 206 923 200 1 340 331 645 12 508 505 109 855 174 1 669 618 524 1,20 1 896 718 524 Spain 0 1 145 600 000 1 145 600 000 286 400 000 1 577 104 200 8 967 064 491 83 684 192 744 352 641 11 372 205 524 8,17 12 517 805 524 France 0 1 492 900 000 1 492 900 000 373 225 000 3 131 392 500 18 186 301 512 169 721 757 1 553 094 350 23 040 510 119 16,56 24 533 410 119 Croatia 0 29 500 000 29 500 000 7 375 000 73 552 500 385 886 817 3 601 248 36 084 182 499 124 747 0,36 528 624 747 Italy 0 1 548 800 000 1 548 800 000 387 200 000 1 966 463 100 12 913 235 080 120 511 416 1 115 992 593 16 116 202 189 11,58 17 665 002 189 Cyprus 0 25 000 000 25 000 000 6 250 000 29 501 850 154 778 899 1 444 458 14 883 516 200 608 723 0,14 225 608 723 Latvia 0 36 400 000 36 400 000 9 100 000 36 226 500 224 934 988 2 099 182 18 186 176 281 446 846 0,20 317 846 846 Lithuania 0 90 500 000 90 500 000 22 625 000 54 631 500 343 837 864 3 208 831 30 988 223 432 666 418 0,31 523 166 418 Luxembourg 0 17 700 000 17 700 000 4 425 000 64 071 000 336 142 949 3 137 019 29 011 043 432 362 011 0,31 450 062 011 Hungary 0 164 900 000 164 900 000 41 225 000 171 081 000 1 050 832 721 9 806 786 94 732 391 1 326 452 898 0,95 1 491 352 898 Malta 0 13 400 000 13 400 000 3 350 000 17 353 050 91 041 273 849 633 8 144 082 117 388 038 0,08 130 788 038 Netherlands 0 2 461 700 000 2 461 700 000 615 425 000 463 515 000 5 922 013 398 - 727 055 178 89 947 609 5 748 420 829 4,13 8 210 120 829 Austria 0 188 000 000 188 000 000 47 000 000 521 212 800 2 987 744 520 27 882 813 44 302 581 3 581 142 714 2,57 3 769 142 714 Poland 0 734 900 000 734 900 000 183 725 000 746 383 200 3 915 834 778 36 544 119 322 779 374 5 021 541 471 3,61 5 756 441 471 Portugal 0 179 800 000 179 800 000 44 950 000 293 380 200 1 539 193 795 14 364 365 134 771 431 1 981 709 791 1,42 2 161 509 791 Romania 0 164 900 000 164 900 000 41 225 000 244 335 000 1 655 823 138 15 452 796 148 902 377 2 064 513 311 1,48 2 229 413 311 Slovenia 0 71 000 000 71 000 000 17 750 000 65 654 400 354 595 634 3 309 227 29 532 389 453 091 650 0,33 524 091 650 Slovakia 0 74 100 000 74 100 000 18 525 000 102 313 200 692 451 800 6 462 234 57 711 799 858 939 033 0,62 933 039 033 Finland 0 136 700 000 136 700 000 34 175 000 305 527 500 1 796 033 796 16 761 298 154 907 329 2 273 229 923 1,63 2 409 929 923 Sweden 0 436 100 000 436 100 000 109 025 000 306 613 200 3 671 069 134 - 173 984 050 49 041 942 3 852 740 226 2,77 4 288 840 226 United Kingdom 0 2 802 500 000 2 802 500 000 700 625 000 3 317 235 600 18 834 664 552 175 772 538 -6 087 284 773 16 240 387 917 11,67 19 042 887 917 Total 0 18 507 300 000 18 507 300 000 4 626 825 000 17 344 303 050 121 822 873 815 0 0 139 167 176 865 100,00 157 674 476 865 (34) (35)

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Budget 2020 Amending budget No 8/2020 New amount 1 OWN RESOURCES 156 939 880 109 734 596 756 157 674 476 865 3 SURPLUSES, BALANCES AND ADJUSTMENTS 2 817 773 955 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 233 000 000 233 000 000 8 BORROWING AND LENDING OPERATIONS 2 076 361 2 076 361 9 MISCELLANEOUS REVENUE 15 001 000 15 001 000 GRAND TOTAL 161 804 104 125 734 596 756 162 538 700 881

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2020 Amending budget No 8/2020 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 18 507 300 000 p.m. 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 17 344 303 050 p.m. 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 121 088 277 059 734 596 756 121 822 873 815 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 156 939 880 109 734 596 756 157 674 476 865

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

Title Chapter Article Item Heading Budget 2020 Amending budget No 8/2020 New amount 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 121 088 277 059 734 596 756 121 822 873 815 CHAPTER 1 4 — TOTAL 121 088 277 059 734 596 756 121 822 873 815 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 8/2020 New amount 121 088 277 059 734 596 756 121 822 873 815

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 year 2020 is 0,7870%.

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. 8/2020 New amount Belgium 3 513 920 294 21 317 625 3 535 237 919 Bulgaria 444 880 992 2 698 924 447 579 916 Czechia 1 577 033 123 9 567 263 1 586 600 386 Denmark 2 344 840 500 14 225 260 2 359 065 760 Germany 26 242 581 215 159 203 813 26 401 785 028 Estonia 203 414 642 1 234 039 204 648 681 Ireland 1 912 540 680 11 602 661 1 924 143 341 Greece 1 332 249 392 8 082 253 1 340 331 645 Spain 8 912 992 737 54 071 754 8 967 064 491 France 18 076 637 393 109 664 119 18 186 301 512 Croatia 383 559 904 2 326 913 385 886 817 Italy 12 835 367 761 77 867 319 12 913 235 080 Cyprus 153 845 577 933 322 154 778 899 Latvia 223 578 621 1 356 367 224 934 988 Lithuania 341 764 508 2 073 356 343 837 864 Luxembourg 334 115 994 2 026 955 336 142 949 Hungary 1 044 496 158 6 336 563 1 050 832 721 Malta 90 492 291 548 982 91 041 273 Netherlands 5 886 303 423 35 709 975 5 922 013 398 Austria 2 969 728 302 18 016 218 2 987 744 520 Poland 3 892 222 139 23 612 639 3 915 834 778 Portugal 1 529 912 396 9 281 399 1 539 193 795 Romania 1 645 838 458 9 984 680 1 655 823 138 Slovenia 352 457 408 2 138 226 354 595 634 Slovakia 688 276 288 4 175 512 692 451 800 Finland 1 785 203 642 10 830 154 1 796 033 796 Sweden 3 648 932 442 22 136 692 3 671 069 134 United Kingdom 18 721 090 779 113 573 773 18 834 664 552 Article 1 4 0 — Total 121 088 277 059 734 596 756 121 822 873 815

(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 8/2020.

(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 8/2020.

(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: (121 822 873 815) / (154 801 469 000) = 0,786962001084111.

(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 EUR 70 358 142 between the definitive amount of the 2015 UK correction (EUR 6 126 699 989, as calculated above) and the previously budgeted amount of the 2015 UK correction (EUR 6 056 341 847, entered in AB 5/2016) is financed in chapter 35 of 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 EUR 129 067 338 between the definitive amount of the 2016 UK correction (EUR 5 061 658 216, as calculated above) and the previously budgeted amount of the 2016 UK correction (EUR 4 932 590 878, entered in AB 6/2017) is financed in chapter 35 of 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 EUR 224 420 455 between the provisional amount of the 2017 UK correction (EUR 5 158 358 098, as calculated above) and the previously budgeted amount of the 2017 UK correction (EUR 4 933 937 643, entered in AB 6/2018) is financed in chapter 36 of 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 EUR 493 106 163 between the definitive amount of the 2018 UK correction (EUR 5 516 634 839, as calculated above) and the previously budgeted amount of the 2018 UK correction (EUR 5 023 528 676, entered in Budget 2019) is financed in chapter 36 of AB 7/2020.

(34) p.m. (own resources + other revenue = total revenue = total expenditure); (157 674 476 865 + 4 864 224 016 = 162 538 700 881 = 162 538 700 881).

(35) Total own resources as percentage of GNI: (157 674 476 865) / (15 480 146 900 000) = 1,02 %; own resources ceiling as percentage of GNI: 1,20 %.