DEFINITIVE ADOPTION (EU, Euratom) 2016/70

of Amending budget No 8 of the European Union for the financial year 2015

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4)(a) and (9) thereof,

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

having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (1),

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

having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management (3),

having regard to the general budget of the European Union for the financial year 2015, as definitively adopted on 17 December 2014 (4),

having regard to Draft amending budget No 8 of the European Union for the financial year 2015, which the Commission adopted on 19 October 2015,

having regard to the position on Draft amending budget No 8/2015, which the Council adopted on 10 November 2015 and forwarded to Parliament on the same day,

having regard to Parliament's approval of 25 November 2015 of the Council position,

having regard to Rules 88 and 91 of Parliament’s Rules of Procedure,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 8 of the European Union for the financial year 2015 has been definitively adopted.

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

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

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

(4) OJ L 69, 13.3.2015.

AMENDING BUDGET No 8 FOR THE FINANCIAL YEAR 2015

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget 3

B. General statement of revenue by budget heading 17

— Title 1: Own resources 18

— Title 3: Surpluses, balances and adjustments 24

— Title 5: Revenue accruing from the administrative operation of the institutions 30

— Title 7: Interest on late payments and fines 34

— Title 8: Borrowing and lending operations 38

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section III: Commission

— Revenue 42

— Title 5: Revenue accruing from the administrative operation of the institution 42

— Title 7: Interest on late payments and fines 45

— Title 8: Borrowing and lending operations 49

Section IX: European Data Protection Supervisor

— Expenditure 54

— Title 1: Expenditure relating to persons working with the institution 55

— Title 2: Buildings, equipment and expenditure in connection with the operation of the institution 58

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2015 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources

EXPENDITURE

Description Budget 2015 (1) Budget 2014 (2) Change (%) 1. Smart and inclusive growth 66 853 308 910 65 300 076 773 +2,38 2. Sustainable growth: natural resources 55 998 594 804 56 443 752 595 –0,79 3. Security and citizenship 1 929 165 795 1 665 510 850 +15,83 4. Global Europe 7 422 489 907 6 840 903 616 +8,50 5. Administration 8 658 632 705 8 405 389 881 +3,01 6. Compensation p.m. 28 600 000 — Special instruments 418 230 818 350 000 000 +19,49 Total expenditure (3) 141 280 422 939 139 034 233 715 +1,62





REVENUE

Description Budget 2015 (4) Budget 2014 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 3 045 497 557 5 545 428 277 –45,08 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1 434 557 708 1 005 406 925 +42,68 Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) p.m. p.m. — Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) 7 133 244 000 4 095 463 000 +74,17 Total revenue for Titles 3 to 9 11 613 299 265 10 646 298 202 +9,08 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 18 759 400 000 16 084 600 000 +16,63 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 18 023 353 946 17 689 735 350 +1,89 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 92 884 369 728 94 613 600 163 –1,83 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) 129 667 123 674 128 387 935 513 +1,00 Total revenue (7) 141 280 422 939 139 034 233 715 +1,62





TABLE 1

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

Member State 1 % of non-capped VAT base 1 % of gross national income Capping rate (in %) 1 % of gross national income multiplied by capping rate 1 % of capped VAT base (8) Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) Belgium 1 706 142 000 4 044 908 000 50 2 022 454 000 1 706 142 000 Bulgaria 198 876 547 412 388 025 50 206 194 013 198 876 547 Czech Republic 647 411 520 1 429 950 658 50 714 975 329 647 411 520 Denmark 1 009 757 767 2 691 551 852 50 1 345 775 926 1 009 757 767 Germany 12 589 972 422 29 998 426 500 50 14 999 213 250 12 589 972 422 Estonia 94 993 380 195 941 500 50 97 970 750 94 993 380 Ireland 716 534 000 1 605 484 000 50 802 742 000 716 534 000 Greece 721 214 000 1 758 757 000 50 879 378 500 721 214 000 Spain 4 426 469 500 10 723 591 000 50 5 361 795 500 4 426 469 500 France 9 641 876 785 21 697 735 000 50 10 848 867 500 9 641 876 785 Croatia 254 557 226 414 701 663 50 207 350 832 207 350 832 Croatia Italy 5 678 630 500 15 782 177 500 50 7 891 088 750 5 678 630 500 Cyprus 104 197 550 162 048 000 50 81 024 000 81 024 000 Cyprus Latvia 89 467 685 245 937 500 50 122 968 750 89 467 685 Lithuania 141 763 284 363 756 951 50 181 878 476 141 763 284 Luxembourg 291 317 000 302 768 000 50 151 384 000 151 384 000 Luxembourg Hungary 424 456 952 1 028 794 578 50 514 397 289 424 456 952 Malta 57 656 446 79 473 735 50 39 736 868 39 736 868 Malta Netherlands 2 656 093 000 6 589 010 000 50 3 294 505 000 2 656 093 000 Austria 1 499 133 500 3 201 701 000 50 1 600 850 500 1 499 133 500 Poland 1 673 268 277 3 997 275 344 50 1 998 637 672 1 673 268 277 Portugal 785 527 000 1 708 890 500 50 854 445 250 785 527 000 Romania 545 644 129 1 517 506 692 50 758 753 346 545 644 129 Slovenia 186 363 000 366 916 000 50 183 458 000 183 458 000 Slovenia Slovakia 260 067 500 737 276 500 50 368 638 250 260 067 500 Finland 913 380 000 1 992 220 500 50 996 110 250 913 380 000 Sweden 1 871 874 481 4 301 727 510 50 2 150 863 755 1 871 874 481 United Kingdom 11 122 338 554 22 990 023 751 50 11 495 011 876 11 122 338 554 Total 60 308 984 005 140 340 939 259 70 170 469 632 60 077 846 483





TABLE 2

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

Member State 1 % of capped VAT base Uniform rate of VAT own resource (in %) VAT-based own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 1 706 142 000 0,300 511 842 600 Bulgaria 198 876 547 0,300 59 662 964 Czech Republic 647 411 520 0,300 194 223 456 Denmark 1 009 757 767 0,300 302 927 330 Germany 12 589 972 422 0,300 3 776 991 727 Estonia 94 993 380 0,300 28 498 014 Ireland 716 534 000 0,300 214 960 200 Greece 721 214 000 0,300 216 364 200 Spain 4 426 469 500 0,300 1 327 940 850 France 9 641 876 785 0,300 2 892 563 036 Croatia 207 350 832 0,300 62 205 250 Italy 5 678 630 500 0,300 1 703 589 150 Cyprus 81 024 000 0,300 24 307 200 Latvia 89 467 685 0,300 26 840 306 Lithuania 141 763 284 0,300 42 528 985 Luxembourg 151 384 000 0,300 45 415 200 Hungary 424 456 952 0,300 127 337 086 Malta 39 736 868 0,300 11 921 060 Netherlands 2 656 093 000 0,300 796 827 900 Austria 1 499 133 500 0,300 449 740 050 Poland 1 673 268 277 0,300 501 980 483 Portugal 785 527 000 0,300 235 658 100 Romania 545 644 129 0,300 163 693 239 Slovenia 183 458 000 0,300 55 037 400 Slovakia 260 067 500 0,300 78 020 250 Finland 913 380 000 0,300 274 014 000 Sweden 1 871 874 481 0,300 561 562 344 United Kingdom 11 122 338 554 0,300 3 336 701 566 Total 60 077 846 483 18 023 353 946





TABLE 3

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

Member State 1 % of gross national income Uniform rate of ‘additional base’‚ own resource ‘Additional base’ own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 4 044 908 000 2 677 114 263 Bulgaria 412 388 025 272 938 189 Czech Republic 1 429 950 658 946 409 981 Denmark 2 691 551 852 1 781 398 206 Germany 29 998 426 500 19 854 398 530 Estonia 195 941 500 129 683 490 Ireland 1 605 484 000 1 062 586 372 Greece 1 758 757 000 1 164 029 800 Spain 10 723 591 000 7 097 387 238 France 21 697 735 000 14 360 602 477 Croatia 414 701 663 274 469 466 Italy 15 782 177 500 10 445 402 587 Cyprus 162 048 000 107 251 144 Latvia 245 937 500 0,6618480 (9) 162 773 242 Lithuania 363 756 951 240 751 810 Luxembourg 302 768 000 200 386 395 Hungary 1 028 794 578 680 905 632 Malta 79 473 735 52 599 532 Netherlands 6 589 010 000 4 360 923 079 Austria 3 201 701 000 2 119 039 398 Poland 3 997 275 344 2 645 588 685 Portugal 1 708 890 500 1 131 025 757 Romania 1 517 506 692 1 004 358 767 Slovenia 366 916 000 242 842 620 Slovakia 737 276 500 487 964 976 Finland 1 992 220 500 1 318 547 150 Sweden 4 301 727 510 2 847 089 742 United Kingdom 22 990 023 751 15 215 901 200 Total 140 340 939 259 92 884 369 728





TABLE 4.1

Correction of budgetary imbalances for the United Kingdom for the year 2014 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

Description Coefficient (10) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 17,7333 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,3956 3. (1) – (2) 10,3377 4. Total allocated expenditure 128 742 225 549 5. Enlargement related expenditure (11) 33 471 514 270 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 95 270 711 279 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 6 500 187 311 8. United Kingdom’s advantage (12) 1 992 582 801 9. Core United Kingdom’s correction = (7) – (8) 4 507 604 510 10. Windfall gains deriving from traditional own resources (13) –36 554 387 11. Correction for the United Kingdom = (9) – (10) 4 544 158 897





TABLE 4.2

Correction of budgetary imbalances for the United Kingdom for the year 2013 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 6)

Description Coefficient (14) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 16,0378 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 6,0959 3. (1) – (2) 9,9418 4. Total allocated expenditure 134 745 129 775 5. Enlargement related expenditure (15) 31 288 595 815 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 103 456 533 960 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 6 788 418 578 8. United Kingdom’s advantage (16) 846 456 483 9. Core United Kingdom’s correction = (7) – (8) 5 941 962 095 10. Windfall gains deriving from traditional own resources (17) 18 914 477 11. Correction for the United Kingdom (18) = (9) – (10) 5 923 047 619





TABLE 4.3

Correction of budgetary imbalances for the United Kingdom for the year 2012 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 6)

Description Coefficient (19) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 16,1345 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,2358 3. (1) – (2) 8,8987 4. Total allocated expenditure 126 017 496 941 5. Enlargement related expenditure (20) 30 151 705 809 5a. Pre-accession expenditure 3 084 631 771 5b. Expenditure related to Art 4(1)(g) 27 067 074 038 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 95 865 791 132 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 5 630 330 443 8. United Kingdom’s advantage (21) 474 388 884 9. Core United Kingdom’s correction = (7) – (8) 5 155 941 559 10. Windfall gains deriving from traditional own resources (22) 12 333 175 11. Correction for the United Kingdom (23) = (9) – (10) 5 143 608 383





TABLE 4.4

Correction of budgetary imbalances for the United Kingdom for the year 2011 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 5)

Description Coefficient (24) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 14,9523 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,3026 3. (1) – (2) 7,6497 4. Total allocated expenditure 116 702 674 481 5. Enlargement related expenditure (25) 26 837 206 246 5a. Pre-accession expenditure 3 046 579 123 5b. Expenditure related to Art 4(1)(g) 23 790 627 123 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 89 865 468 236 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 4 537 145 502 8. United Kingdom’s advantage (26) 142 138 675 9. Core United Kingdom’s correction = (7) – (8) 4 395 006 827 10. Windfall gains deriving from traditional own resources (27) 8 632 837 11. Correction for the United Kingdom (28) = (9) – (10) 4 386 373 990





TABLE 5.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR –4 544 158 897 (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 2,88 3,45 5,52 1,56 5,00 227 330 088 Bulgaria 0,29 0,35 0,56 0,16 0,51 23 176 845 Czech Republic 1,02 1,22 1,95 0,55 1,77 80 365 439 Denmark 1,92 2,29 3,67 1,04 3,33 151 269 379 Germany 21,38 25,56 0,00 –19,17 0,00 6,39 290 405 953 Estonia 0,14 0,17 0,27 0,08 0,24 11 012 215 Ireland 1,14 1,37 2,19 0,62 1,99 90 230 685 Greece 1,25 1,50 2,40 0,68 2,18 98 844 865 Spain 7,64 9,14 14,64 4,12 13,26 602 682 406 France 15,46 18,49 29,62 8,35 26,84 1 219 446 279 Croatia 0,30 0,35 0,57 0,16 0,51 23 306 875 Italy 11,25 13,45 21,54 6,07 19,52 886 982 795 Cyprus 0,12 0,14 0,22 0,06 0,20 9 107 348 Latvia 0,18 0,21 0,34 0,09 0,30 13 822 068 Lithuania 0,26 0,31 0,50 0,14 0,45 20 443 703 Luxembourg 0,22 0,26 0,41 0,12 0,37 17 016 030 Hungary 0,73 0,88 1,40 0,40 1,27 57 819 847 Malta 0,06 0,07 0,11 0,03 0,10 4 466 547 Netherlands 4,70 5,61 0,00 –4,21 0,00 1,40 63 786 269 Austria 2,28 2,73 0,00 –2,05 0,00 0,68 30 994 726 Poland 2,85 3,41 5,46 1,54 4,94 224 653 059 Portugal 1,22 1,46 2,33 0,66 2,11 96 042 290 Romania 1,08 1,29 2,07 0,58 1,88 85 286 224 Slovenia 0,26 0,31 0,50 0,14 0,45 20 621 247 Slovakia 0,53 0,63 1,01 0,28 0,91 41 436 080 Finland 1,42 1,70 2,72 0,77 2,46 111 965 875 Sweden 3,07 3,67 0,00 –2,75 0,00 0,92 41 643 760 United Kingdom 16,38 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –28,18 28,18 100,00 4 544 158 897

The calculations are made to 15 decimal places.

TABLE 5.2

Intermediate update of the financing of the 2013 UK correction (chapter 36)

Member State Amount (1) Belgium 21 086 719 Bulgaria 2 638 709 Czech Republic 8 452 106 Denmark 10 531 440 Germany 23 687 365 Estonia 1 123 952 Ireland 12 880 201 Greece 5 940 696 Spain 57 278 112 France 96 456 818 Croatia 1 527 600 Italy 65 379 144 Cyprus 1 558 619 Latvia 572 289 Lithuania 1 804 672 Luxembourg – 688 281 Hungary 5 678 759 Malta 754 325 Netherlands 8 532 126 Austria 1 859 547 Poland 19 604 131 Portugal 9 472 101 Romania 8 755 802 Slovenia 2 200 336 Slovakia 2 943 154 Finland 8 548 776 Sweden 2 286 070 United Kingdom – 380 865 288 Total 0





TABLE 5.3

Intermediate update of the financing of the 2012 UK correction (chapter 36)

Member State Amount (1) Belgium 20 609 337 Bulgaria 2 761 140 Czech Republic 8 144 978 Denmark 15 569 429 Germany 35 721 878 Estonia 1 607 973 Ireland 13 192 753 Greece 10 134 814 Spain 61 882 563 France 134 788 539 Croatia 1 255 475 Italy 119 606 240 Cyprus 1 962 450 Latvia 1 174 712 Lithuania 2 581 885 Luxembourg – 626 437 Hungary 6 799 870 Malta 800 752 Netherlands 8 934 474 Austria 2 296 477 Poland 18 950 469 Portugal 12 984 470 Romania 10 427 052 Slovenia 2 497 710 Slovakia 3 685 428 Finland 9 962 881 Sweden 4 499 743 United Kingdom – 512 207 055 Total 0





TABLE 5.4

Financing of the definitive 2011 UK correction (chapter 35)

Member State Amount (1) Belgium 11 815 757 Bulgaria 1 392 513 Czech Republic 4 784 685 Denmark 3 487 953 Germany 10 915 347 Estonia 364 152 Ireland 3 453 266 Greece 2 741 329 Spain 27 503 186 France 43 503 201 Croatia — Italy 53 237 596 Cyprus 1 207 563 Latvia 244 042 Lithuania 768 575 Luxembourg 37 104 Hungary 2 508 198 Malta 344 459 Netherlands 5 167 025 Austria 1 172 371 Poland 9 539 521 Portugal 2 909 281 Romania 2 915 322 Slovenia 702 416 Slovakia 1 459 572 Finland 4 044 692 Sweden 1 743 115 United Kingdom – 197 962 241 Total 0





TABLE 6

Summary of financing (29) 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 (30) Net sugar sector levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) Collection costs (25 % of gross TOR) (p.m.) VAT-based own resource GNI-based own resource United Kingdom correction Total ‘national contributions’ Share in total ‘national contributions’ (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) = (5) + (6) + (7) (9) (10) = (3) + (8) Belgium 6 600 000 1 777 109 902 1 783 709 902 594 569 967 511 842 600 2 677 114 263 280 841 901 3 469 798 764 3,13 5 253 508 666 Bulgaria 400 000 60 771 523 61 171 523 20 390 508 59 662 964 272 938 189 29 969 207 362 570 360 0,33 423 741 883 Czech Republic 3 400 000 218 992 601 222 392 601 74 130 867 194 223 456 946 409 981 101 747 208 1 242 380 645 1,12 1 464 773 246 Denmark 3 400 000 343 547 332 346 947 332 115 649 111 302 927 330 1 781 398 206 180 858 201 2 265 183 737 2,04 2 612 131 069 Germany 26 300 000 3 673 396 526 3 699 696 526 1 233 232 172 3 776 991 727 19 854 398 530 360 730 543 23 992 120 800 21,63 27 691 817 326 Estonia 0 24 631 290 24 631 290 8 210 430 28 498 014 129 683 490 14 108 292 172 289 796 0,16 196 921 086 Ireland 0 256 746 238 256 746 238 85 582 079 214 960 200 1 062 586 372 119 756 905 1 397 303 477 1,26 1 654 049 715 Greece 1 400 000 134 450 271 135 850 271 45 283 424 216 364 200 1 164 029 800 117 661 704 1 498 055 704 1,35 1 633 905 975 Spain 4 700 000 1 267 919 835 1 272 619 835 424 206 612 1 327 940 850 7 097 387 238 749 346 267 9 174 674 355 8,27 10 447 294 190 France 30 900 000 1 609 531 084 1 640 431 084 546 810 361 2 892 563 036 14 360 602 477 1 494 194 837 18 747 360 350 16,90 20 387 791 434 Croatia 1 700 000 45 282 852 46 982 852 15 660 951 62 205 250 274 469 466 26 089 950 362 764 666 0,33 409 747 518 Italy 4 700 000 1 620 394 666 1 625 094 666 541 698 222 1 703 589 150 10 445 402 587 1 125 205 775 13 274 197 512 11,97 14 899 292 178 Cyprus 0 19 145 718 19 145 718 6 381 906 24 307 200 107 251 144 13 835 980 145 394 324 0,13 164 540 042 Latvia 0 28 395 898 28 395 898 9 465 299 26 840 306 162 773 242 15 813 111 205 426 659 0,19 233 822 557 Lithuania 800 000 68 730 978 69 530 978 23 176 993 42 528 985 240 751 810 25 598 835 308 879 630 0,28 378 410 608 Luxembourg 0 15 703 791 15 703 791 5 234 597 45 415 200 200 386 395 15 738 416 261 540 011 0,24 277 243 802 Hungary 2 100 000 115 412 112 117 512 112 39 170 704 127 337 086 680 905 632 72 806 674 881 049 392 0,79 998 561 504 Malta 0 11 939 184 11 939 184 3 979 728 11 921 060 52 599 532 6 366 083 70 886 675 0,06 82 825 859 Netherlands 7 200 000 2 226 496 487 2 233 696 487 744 565 496 796 827 900 4 360 923 079 86 419 894 5 244 170 873 4,73 7 477 867 360 Austria 3 200 000 208 774 381 211 974 381 70 658 127 449 740 050 2 119 039 398 36 323 121 2 605 102 569 2,35 2 817 076 950 Poland 12 800 000 482 300 013 495 100 013 165 033 338 501 980 483 2 645 588 685 272 747 180 3 420 316 348 3,08 3 915 416 361 Portugal 100 000 129 502 501 129 602 501 43 200 834 235 658 100 1 131 025 757 121 408 142 1 488 091 999 1,34 1 617 694 500 Romania 900 000 122 403 526 123 303 526 41 101 175 163 693 239 1 004 358 767 107 384 400 1 275 436 406 1,15 1 398 739 932 Slovenia 0 65 396 612 65 396 612 21 798 871 55 037 400 242 842 620 26 021 709 323 901 729 0,29 389 298 341 Slovakia 1 300 000 99 923 441 101 223 441 33 741 147 78 020 250 487 964 976 49 524 234 615 509 460 0,55 716 732 901 Finland 700 000 116 487 715 117 187 715 39 062 572 274 014 000 1 318 547 150 134 522 224 1 727 083 374 1,56 1 844 271 089 Sweden 2 600 000 519 515 847 522 115 847 174 038 616 561 562 344 2 847 089 742 50 172 688 3 458 824 774 3,12 3 980 940 621 United Kingdom 9 500 000 3 371 797 676 3 381 297 676 1 127 099 226 3 336 701 566 15 215 901 200 –5 635 193 481 12 917 409 285 11,65 16 298 706 961 Total 124 700 000 18 634 700 000 18 759 400 000 6 253 133 333 18 023 353 946 92 884 369 728 0 110 907 723 674 100,00 129 667 123 674

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Budget 2015 Amending budget No 8/2015 New amount 1 OWN RESOURCES 138 270 491 148 –8 603 367 474 129 667 123 674 3 SURPLUSES, BALANCES AND ADJUSTMENTS 1 434 557 708 7 133 244 000 8 567 801 708 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1 300 952 883 1 300 952 883 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 54 453 674 40 000 000 94 453 674 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 60 000 000 60 000 000 7 INTEREST ON LATE PAYMENTS AND FINES 123 000 000 1 400 000 000 1 523 000 000 8 BORROWING AND LENDING OPERATIONS 6 890 000 30 000 000 36 890 000 9 MISCELLANEOUS REVENUE 30 201 000 30 201 000 GRAND TOTAL 141 280 546 413 – 123 474 141 280 422 939

TITLE 1

OWN RESOURCES

Article Item Heading Budget 2015 Amending budget No 8/2015 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 124 700 000 124 700 000 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 124 700 000 124 700 000 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom 17 834 700 000 800 000 000 18 634 700 000 CHAPTER 1 2 — TOTAL 17 834 700 000 800 000 000 18 634 700 000 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom 18 023 353 946 18 023 353 946 CHAPTER 1 3 — TOTAL 18 023 353 946 18 023 353 946 CHAPTER 1 4 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom 102 287 737 202 –9 403 367 474 92 884 369 728 CHAPTER 1 4 — TOTAL 102 287 737 202 –9 403 367 474 92 884 369 728 CHAPTER 1 5 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom 0,— 0,— CHAPTER 1 5 — TOTAL 0,— 0,— CHAPTER 1 6 1 6 0 Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom p.m. p.m. CHAPTER 1 6 — TOTAL p.m. p.m. Title 1 — Total 138 270 491 148 –8 603 367 474 129 667 123 674 CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM) CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

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

1 2 0

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

Budget 2015 Amending budget No 8/2015 New amount 17 834 700 000 800 000 000 18 634 700 000

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.

Figures are net of collection costs.

Legal basis

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

Member State Budget 2015 Amending budget No. 8/2015 New amount Belgium 1 700 817 398 76 292 504 1 777 109 902 Bulgaria 58 162 561 2 608 962 60 771 523 Czech Republic 209 591 104 9 401 497 218 992 601 Denmark 328 798 618 14 748 714 343 547 332 Germany 3 515 695 181 157 701 345 3 673 396 526 Estonia 23 573 852 1 057 438 24 631 290 Ireland 245 723 952 11 022 286 256 746 238 Greece 128 678 232 5 772 039 134 450 271 Spain 1 213 487 198 54 432 637 1 267 919 835 France 1 540 432 850 69 098 234 1 609 531 084 Croatia 43 338 829 1 944 023 45 282 852 Italy 1 550 830 051 69 564 615 1 620 394 666 Cyprus 18 323 780 821 938 19 145 718 Latvia 27 176 843 1 219 055 28 395 898 Lithuania 65 780 312 2 950 666 68 730 978 Luxembourg 15 029 617 674 174 15 703 791 Hungary 110 457 394 4 954 718 115 412 112 Malta 11 426 627 512 557 11 939 184 Netherlands 2 130 911 520 95 584 967 2 226 496 487 Austria 199 811 559 8 962 822 208 774 381 Poland 461 594 554 20 705 459 482 300 013 Portugal 123 942 873 5 559 628 129 502 501 Romania 117 148 662 5 254 864 122 403 526 Slovenia 62 589 092 2 807 520 65 396 612 Slovakia 95 633 662 4 289 779 99 923 441 Finland 111 486 820 5 000 895 116 487 715 Sweden 497 212 688 22 303 159 519 515 847 United Kingdom 3 227 044 171 144 753 505 3 371 797 676 Article 1 2 0 — Total 17 834 700 000 800 000 000 18 634 700 000

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

1 4 0

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

Budget 2015 Amending budget No 8/2015 New amount 102 287 737 202 –9 403 367 474 92 884 369 728

Remarks

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

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

The rate to be applied to the Member States’ gross national income for this financial year is 0,6618 %.

Legal basis

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

Member State Budget 2015 Amending budget No. 8/2015 New amount Belgium 2 948 138 218 – 271 023 955 2 677 114 263 Bulgaria 300 569 728 –27 631 539 272 938 189 Czech Republic 1 042 222 019 –95 812 038 946 409 981 Denmark 1 961 742 240 – 180 344 034 1 781 398 206 Germany 21 864 405 229 –2 010 006 699 19 854 398 530 Estonia 142 812 302 –13 128 812 129 683 490 Ireland 1 170 159 800 – 107 573 428 1 062 586 372 Greece 1 281 873 093 – 117 843 293 1 164 029 800 Spain 7 815 907 916 – 718 520 678 7 097 387 238 France 15 814 431 821 –1 453 829 344 14 360 602 477 Croatia 302 256 027 –27 786 561 274 469 466 Italy 11 502 867 468 –1 057 464 881 10 445 402 587 Cyprus 118 108 966 –10 857 822 107 251 144 Latvia 179 251 974 –16 478 732 162 773 242 Lithuania 265 124 885 –24 373 075 240 751 810 Luxembourg 220 672 982 –20 286 587 200 386 395 Hungary 749 838 714 –68 933 082 680 905 632 Malta 57 924 570 –5 325 038 52 599 532 Netherlands 4 802 411 377 – 441 488 298 4 360 923 079 Austria 2 333 565 332 – 214 525 934 2 119 039 398 Poland 2 913 421 073 – 267 832 388 2 645 588 685 Portugal 1 245 527 807 – 114 502 050 1 131 025 757 Romania 1 106 037 387 – 101 678 620 1 004 358 767 Slovenia 267 427 364 –24 584 744 242 842 620 Slovakia 537 365 257 –49 400 281 487 964 976 Finland 1 452 033 370 – 133 486 220 1 318 547 150 Sweden 3 135 321 563 – 288 231 821 2 847 089 742 United Kingdom 16 756 318 720 –1 540 417 520 15 215 901 200 Article 1 4 0 — Total 102 287 737 202 –9 403 367 474 92 884 369 728

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Article Item Heading Budget 2015 Amending budget No 8/2015 New amount CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year 1 434 557 708 1 434 557 708 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. CHAPTER 3 0 — TOTAL 1 434 557 708 1 434 557 708 CHAPTER 3 1 3 1 0 Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 3 1 0 3 Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. – 192 713 000 – 192 713 000 Article 3 1 0 — Total p.m. – 192 713 000 – 192 713 000 CHAPTER 3 1 — TOTAL p.m. – 192 713 000 – 192 713 000 CHAPTER 3 2 3 2 0 Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 3 2 0 3 Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. 7 325 957 000 7 325 957 000 Article 3 2 0 — Total p.m. 7 325 957 000 7 325 957 000 CHAPTER 3 2 — TOTAL p.m. 7 325 957 000 7 325 957 000 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 0,— 0,— Article 3 5 0 — Total 0,— 0,— CHAPTER 3 5 — TOTAL 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 0,— 0,— Article 3 6 0 — Total 0,— 0,— CHAPTER 3 6 — TOTAL 0,— 0,— Title 3 — Total 1 434 557 708 7 133 244 000 8 567 801 708 CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000 CHAPTER 3 2 — BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000 CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM CHAPTER 3 6 — RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

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

3 1 0

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

3 1 0 3

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

Budget 2015 Amending budget No 8/2015 New amount p.m. – 192 713 000 – 192 713 000

Remarks

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

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

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

The budgeted amounts include the balances deferred in 2014.

Legal basis

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

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

Member State Budget 2015 Amending budget No. 8/2015 New amount Belgium p.m. 72 870 000 72 870 000 Bulgaria p.m. 1 525 000 1 525 000 Czech Republic p.m. 9 640 000 9 640 000 Denmark p.m. –5 927 000 –5 927 000 Germany p.m. – 103 806 000 – 103 806 000 Estonia p.m. 608 000 608 000 Ireland p.m. 7 099 000 7 099 000 Greece p.m. –45 286 000 –45 286 000 Spain p.m. –72 892 000 –72 892 000 France p.m. –43 477 000 –43 477 000 Croatia p.m. –1 184 000 –1 184 000 Italy p.m. – 216 644 000 – 216 644 000 Cyprus p.m. 11 239 000 11 239 000 Latvia p.m. 1 669 000 1 669 000 Lithuania p.m. 358 000 358 000 Luxembourg p.m. 14 886 000 14 886 000 Hungary p.m. 4 379 000 4 379 000 Malta p.m. 3 630 000 3 630 000 Netherlands p.m. –26 259 000 –26 259 000 Austria p.m. –4 400 000 –4 400 000 Poland p.m. 30 536 000 30 536 000 Portugal p.m. 18 273 000 18 273 000 Romania p.m. –12 492 000 –12 492 000 Slovenia p.m. 1 905 000 1 905 000 Slovakia p.m. 6 967 000 6 967 000 Finland p.m. –8 412 000 –8 412 000 Sweden p.m. 1 356 000 1 356 000 United Kingdom p.m. 161 126 000 161 126 000 Item 3 1 0 3 — Total p.m. – 192 713 000 – 192 713 000

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

3 2 0

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

3 2 0 3

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

Budget 2015 Amending budget No 8/2015 New amount p.m. 7 325 957 000 7 325 957 000

Remarks

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

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

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

The budgeted amounts include the balances deferred in 2014.

Legal basis

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

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

Member State Budget 2015 Amending budget No. 8/2015 New amount Belgium p.m. 147 716 000 147 716 000 Bulgaria p.m. 59 923 000 59 923 000 Czech Republic p.m. 51 471 000 51 471 000 Denmark p.m. –60 420 000 –60 420 000 Germany p.m. 383 851 000 383 851 000 Estonia p.m. 11 786 000 11 786 000 Ireland p.m. 156 657 000 156 657 000 Greece p.m. – 171 235 000 – 171 235 000 Spain p.m. – 333 271 000 – 333 271 000 France p.m. 300 400 000 300 400 000 Croatia p.m. –5 551 000 –5 551 000 Italy p.m. 1 167 877 000 1 167 877 000 Cyprus p.m. 55 184 000 55 184 000 Latvia p.m. –1 293 000 –1 293 000 Lithuania p.m. 6 460 000 6 460 000 Luxembourg p.m. 74 065 000 74 065 000 Hungary p.m. 42 869 000 42 869 000 Malta p.m. 17 767 000 17 767 000 Netherlands p.m. 538 657 000 538 657 000 Austria p.m. –72 668 000 –72 668 000 Poland p.m. 197 995 000 197 995 000 Portugal p.m. 21 688 000 21 688 000 Romania p.m. 40 791 000 40 791 000 Slovenia p.m. 14 745 000 14 745 000 Slovakia p.m. –14 817 000 –14 817 000 Finland p.m. 9 616 000 9 616 000 Sweden p.m. 41 121 000 41 121 000 United Kingdom p.m. 4 644 573 000 4 644 573 000 Item 3 2 0 3 — Total p.m. 7 325 957 000 7 325 957 000

TITLE 5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

Article Item Heading Budget 2015 Amending budget No 8/2015 New amount 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. 5 0 0 1 Proceeds from the sale of other movable property — Assigned revenue p.m. p.m. 5 0 0 2 Proceeds from the supply of goods to other institutions or bodies — Assigned revenue p.m. p.m. Article 5 0 0 — Total p.m. p.m. 5 0 1 Proceeds from the sale of immovable property p.m. p.m. 5 0 2 Proceeds from the sale of publications, printed works and films — Assigned revenue p.m. p.m. CHAPTER 5 0 — TOTAL p.m. p.m. CHAPTER 5 1 5 1 0 Proceeds from the hiring-out of furniture and equipment — Assigned revenue p.m. p.m. 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. 5 1 1 1 Reimbursement of charges connected with lettings — Assigned revenue p.m. p.m. Article 5 1 1 — Total p.m. p.m. CHAPTER 5 1 — TOTAL p.m. p.m. CHAPTER 5 2 5 2 0 Revenue from investments or loans granted, bank and other interest on the institutions’ accounts 453 674 453 674 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 40 000 000 50 000 000 5 2 2 Interest yielded by prefinancing 40 000 000 40 000 000 5 2 3 Revenue generated on Trust Accounts — Assigned revenue p.m. p.m. CHAPTER 5 2 — TOTAL 50 453 674 40 000 000 90 453 674 CHAPTER 5 5 5 5 0 Proceeds from the supply of services and work 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. 5 5 1 Revenue from third parties in respect of services or work supplied at their request — Assigned revenue p.m. p.m. CHAPTER 5 5 — TOTAL p.m. p.m. CHAPTER 5 7 5 7 0 Revenue arising from the repayment of amounts wrongly paid — Assigned revenue p.m. p.m. 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. 5 7 2 Repayment of welfare expenditure incurred on behalf of another institution p.m. p.m. 5 7 3 Other contributions and refunds in connection with the administrative operation of the institution — Assigned revenue p.m. p.m. 5 7 4 Revenue arising from the Commission contribution to the European External Action Service (EEAS) for Commission staff working in Union delegations — Assigned revenue p.m. p.m. CHAPTER 5 7 — TOTAL p.m. p.m. CHAPTER 5 8 5 8 0 Revenue from payments connected with lettings — Assigned revenue p.m. p.m. 5 8 1 Revenue from insurance payments received — Assigned revenue p.m. p.m. CHAPTER 5 8 — TOTAL p.m. p.m. CHAPTER 5 9 5 9 0 Other revenue from administrative operations 4 000 000 4 000 000 CHAPTER 5 9 — TOTAL 4 000 000 4 000 000 Title 5 — Total 54 453 674 40 000 000 94 453 674 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 WORK CHAPTER 5 7 — OTHER CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS CHAPTER 5 8 — MISCELLANEOUS COMPENSATION CHAPTER 5 9 — OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS

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

5 2 1

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

Budget 2015 Amending budget No 8/2015 New amount 10 000 000 40 000 000 50 000 000

Remarks

This article is intended to record the revenue accruing from the repayment of interest by the subsidised organisations which have placed advances received from the Commission on interest-bearing accounts. If they remain unused, these advances and the interest on them have to be repaid to the Commission.

Commission 50 000 000

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

Article Item Heading Budget 2015 Amending budget No 8/2015 New amount CHAPTER 7 0 7 0 0 Interest on late payments 7 0 0 0 Interest due on late payments into the accounts held with the treasuries of the Member States 5 000 000 5 000 000 10 000 000 7 0 0 1 Other interest on late payments 3 000 000 3 000 000 Article 7 0 0 — Total 8 000 000 5 000 000 13 000 000 7 0 1 Interest on late payments and other interest on fines 15 000 000 30 000 000 45 000 000 CHAPTER 7 0 — TOTAL 23 000 000 35 000 000 58 000 000 CHAPTER 7 1 7 1 0 Fines, periodic penalty payments and other penalties 100 000 000 1 315 000 000 1 415 000 000 7 1 1 Excess emissions premiums for new passenger cars p.m. p.m. 7 1 2 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. 50 000 000 50 000 000 CHAPTER 7 1 — TOTAL 100 000 000 1 365 000 000 1 465 000 000 CHAPTER 7 2 7 2 0 Interest on deposits and fines 7 2 0 0 Interest on deposits and fines resulting from the implementation of the excessive deficit procedure — Assigned revenue p.m. p.m. Article 7 2 0 — Total p.m. p.m. CHAPTER 7 2 — TOTAL p.m. p.m. Title 7 — Total 123 000 000 1 400 000 000 1 523 000 000 CHAPTER 7 0 — INTEREST ON LATE PAYMENTS CHAPTER 7 1 — FINES CHAPTER 7 2 — INTEREST ON DEPOSITS AND FINES

CHAPTER 7 0 — INTEREST ON LATE PAYMENTS

7 0 0

Interest on late payments

7 0 0 0

Interest due on late payments into the accounts held with the treasuries of the Member States

Budget 2015 Amending budget No 8/2015 New amount 5 000 000 5 000 000 10 000 000

Remarks

Any delay by a Member State in making the entry in the account opened in the name of the Commission referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 gives rise to the payment of interest by the Member State concerned.

In the case of Member States whose currency is the euro, the interest rate shall be equal to the rate as published in the Official Journal of the European Union, C series, which the European Central Bank applied to its refinancing operations, on the first day of the month in which the due date fell, increased by two percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay. The increased rate shall be applied to the entire period of delay.

In the case of Member States whose currency is not the euro, the rate shall be equal to the rate applied on the first day of the month in question by the central banks for their main refinancing operations, increased by two percentage points, or, for the Member States for which the Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member State’s money market, increased by two percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay. The increased rate shall be applied to the entire period of delay.

The interest rate applies to all entries of own resources enumerated under Article 10 of Regulation (EC, Euratom) No 1150/2000.

Council p.m. Commission 10 000 000 European External Action Service p.m. Total 10 000 000

Legal basis

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

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 78(4) thereof.

7 0 1

Interest on late payments and other interest on fines

Budget 2015 Amending budget No 8/2015 New amount 15 000 000 30 000 000 45 000 000

Remarks

This article is intended to receive accrued interest on special accounts for fines and interest on late payment connected with fines.

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) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 78(4) thereof.

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1), and in particular Article 83 thereof.

CHAPTER 7 1 — FINES

7 1 0

Fines, periodic penalty payments and other penalties

Budget 2015 Amending budget No 8/2015 New amount 100 000 000 1 315 000 000 1 415 000 000

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 accept that interest will be paid on the debt after the final date for payment and provide the Commission with a bank guarantee covering both the principal of the debt and 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) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1).

7 1 2

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 2015 Amending budget No 8/2015 New amount p.m. 50 000 000 50 000 000

Legal basis

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

TITLE 8

BORROWING AND LENDING OPERATIONS

Article Item Heading Budget 2015 Amending budget No 8/2015 New amount CHAPTER 8 0 8 0 0 European Union guarantee for Union borrowings for balance of payments support p.m. p.m. 8 0 1 European Union guarantee for Euratom borrowings p.m. p.m. 8 0 2 European Union guarantee for Union borrowings for financial assistance under the European Financial Stabilisation Mechanism p.m. p.m. CHAPTER 8 0 — TOTAL p.m. p.m. CHAPTER 8 1 8 1 0 Capital repayments and interest in respect of special loans and risk capital granted in the framework of financial cooperation with Mediterranean third countries p.m. 30 000 000 30 000 000 8 1 3 Capital repayments and interest in respect of loans and risk capital granted by the Commission to developing countries in the Mediterranean region and South Africa under the European Union Investment Partners operation p.m. p.m. CHAPTER 8 1 — TOTAL p.m. 30 000 000 30 000 000 CHAPTER 8 2 8 2 7 European Union guarantee for the borrowing programmes contracted by the Union to provide macro-financial assistance to third countries p.m. p.m. 8 2 8 Guarantee for Euratom borrowings to improve the degree of efficiency and safety of nuclear power stations in the countries of central and eastern Europe and the Commonwealth of Independent States p.m. p.m. CHAPTER 8 2 — TOTAL p.m. p.m. CHAPTER 8 3 8 3 5 European Union guarantee for European Investment Bank loans to third countries p.m. p.m. CHAPTER 8 3 — TOTAL p.m. p.m. CHAPTER 8 5 8 5 0 Dividends paid by the European Investment Fund 6 890 000 6 890 000 CHAPTER 8 5 — TOTAL 6 890 000 6 890 000 Title 8 — Total 6 890 000 30 000 000 36 890 000 CHAPTER 8 0 — REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR BORROWING AND LENDING OPERATIONS IN THE MEMBER STATES CHAPTER 8 1 — LOANS GRANTED BY THE COMMISSION CHAPTER 8 2 — REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR BORROWING AND LENDING OPERATIONS FOR THIRD COUNTRIES CHAPTER 8 3 — REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR LOANS GRANTED BY FINANCIAL ESTABLISHMENTS IN THIRD COUNTRIES CHAPTER 8 5 — REVENUE FROM CONTRIBUTIONS BY GUARANTEE BODIES

CHAPTER 8 1 — LOANS GRANTED BY THE COMMISSION

8 1 0

Capital repayments and interest in respect of special loans and risk capital granted in the framework of financial cooperation with Mediterranean third countries

Budget 2015 Amending budget No 8/2015 New amount p.m. 30 000 000 30 000 000

Remarks

This article is intended to record capital repayments and interest payments on special loans and risk capital granted from the appropriations in Chapters 21 03 and 22 02 of the statement of expenditure in Section III ‘Commission’ to Mediterranean third countries.

It also comprises capital repayments and interest payments on special loans and risk capital granted to certain Mediterranean Member States which, however, represent a very small proportion of the overall amount. These loans/risk capital were granted at a time those countries had not yet joined the Union.

The revenue obtained normally exceeds the amounts forecast in the budget because of the interest payments on special loans which may still be disbursed during the preceding financial year as well as during the current financial year. The interest on special loans and risk capital is charged from the moment the loans are disbursed; interest on special loans is paid in six-monthly instalments and interest on risk capital generally in annual instalments.

This article may accommodate, in accordance with Article 21 of the Financial Regulation, assigned revenue which is used to provide additional appropriations to finance expenditure to which this revenue is assigned.

Legal basis

For the legal basis, see remarks for Chapters 21 03 and 22 02 of the statement of expenditure in Section III ‘Commission’.

SECTION III

COMMISSION

REVENUE

TITLE 5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTION

Article Item Heading Budget 2015 Amending budget No 8/2015 New amount 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. 5 0 0 1 Proceeds from the sale of other movable property — Assigned revenue p.m. p.m. 5 0 0 2 Proceeds from the supply of goods to other institutions or bodies — Assigned revenue p.m. p.m. Article 5 0 0 — Total p.m. p.m. 5 0 1 Proceeds from the sale of immovable property p.m. p.m. 5 0 2 Proceeds from the sale of publications, printed works and films — Assigned revenue p.m. p.m. CHAPTER 5 0 — TOTAL p.m. p.m. CHAPTER 5 1 5 1 0 Proceeds from the hiring-out of furniture and equipment — Assigned revenue p.m. p.m. 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. 5 1 1 1 Reimbursement of charges connected with lettings — Assigned revenue p.m. p.m. Article 5 1 1 — Total p.m. p.m. CHAPTER 5 1 — TOTAL p.m. p.m. CHAPTER 5 2 5 2 0 Revenue from investments or loans granted, bank and other interest on the institution’s accounts p.m. p.m. 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 40 000 000 50 000 000 5 2 2 Interest yielded by prefinancing 40 000 000 40 000 000 5 2 3 Revenue generated on trust accounts — Assigned revenue p.m. p.m. CHAPTER 5 2 — TOTAL 50 000 000 40 000 000 90 000 000 CHAPTER 5 5 5 5 0 Proceeds from the supply of services and work 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. 5 5 1 Revenue from third parties in respect of services or work supplied at their request — Assigned revenue p.m. p.m. CHAPTER 5 5 — TOTAL p.m. p.m. CHAPTER 5 7 5 7 0 Revenue arising from the repayment of amounts wrongly paid — Assigned revenue p.m. p.m. 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. 5 7 2 Repayment of welfare expenditure incurred on behalf of another institution p.m. p.m. 5 7 3 Other contributions and refunds in connection with the administrative operation of the institution — Assigned revenue p.m. p.m. CHAPTER 5 7 — TOTAL p.m. p.m. CHAPTER 5 8 5 8 0 Revenue from payments connected with lettings — Assigned revenue p.m. p.m. 5 8 1 Revenue from insurance payments received — Assigned revenue p.m. p.m. CHAPTER 5 8 — TOTAL p.m. p.m. CHAPTER 5 9 5 9 0 Other revenue from administrative operations 4 000 000 4 000 000 CHAPTER 5 9 — TOTAL 4 000 000 4 000 000 Title 5 — Total 54 000 000 40 000 000 94 000 000 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 WORK 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 2 — REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST

5 2 1

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

Budget 2015 Amending budget No 8/2015 New amount 10 000 000 40 000 000 50 000 000

Remarks

This article is intended to record the revenue accruing from the repayment of interest by the subsidised organisations which have placed advances received from the Commission on interest-bearing accounts. If they remain unused, these advances and the interest on them have to be repaid to the Commission.

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

Article Item Heading Budget 2015 Amending budget No 8/2015 New amount CHAPTER 7 0 7 0 0 Interest on late payments 7 0 0 0 Interest due on late payments into the accounts held with the treasuries of the Member States 5 000 000 5 000 000 10 000 000 7 0 0 1 Other interest on late payments 3 000 000 3 000 000 Article 7 0 0 — Total 8 000 000 5 000 000 13 000 000 7 0 1 Interest on late payments and other interest on fines 15 000 000 30 000 000 45 000 000 CHAPTER 7 0 — TOTAL 23 000 000 35 000 000 58 000 000 CHAPTER 7 1 7 1 0 Fines, periodic penalty payments and other penalties 100 000 000 1 315 000 000 1 415 000 000 7 1 1 Excess emissions premiums for new passenger cars p.m. p.m. 7 1 2 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. 50 000 000 50 000 000 CHAPTER 7 1 — TOTAL 100 000 000 1 365 000 000 1 465 000 000 CHAPTER 7 2 7 2 0 Interest on deposits and fines 7 2 0 0 Interest on deposits and fines resulting from implementation of the excessive deficit procedure — Assigned revenue p.m. p.m. Article 7 2 0 — Total p.m. p.m. CHAPTER 7 2 — TOTAL p.m. p.m. Title 7 — Total 123 000 000 1 400 000 000 1 523 000 000 CHAPTER 7 0 — INTEREST ON LATE PAYMENTS CHAPTER 7 1 — FINES CHAPTER 7 2 — INTEREST ON DEPOSITS AND FINES

CHAPTER 7 0 — INTEREST ON LATE PAYMENTS

7 0 0

Interest on late payments

7 0 0 0

Interest due on late payments into the accounts held with the treasuries of the Member States

Budget 2015 Amending budget No 8/2015 New amount 5 000 000 5 000 000 10 000 000

Remarks

Any delay by a Member State in making the entry in the account opened in the name of the Commission referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 gives rise to the payment of interest by the Member State concerned.

In the case of Member States whose currency is the euro, the interest rate shall be equal to the rate as published in the Official Journal of the European Union, C series, which the European Central Bank applied to its refinancing operations, on the first day of the month in which the due date fell, increased by two percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay. The increased rate shall be applied to the entire period of delay.

In the case of Member States whose currency is not the euro, the rate shall be equal to the rate applied on the first day of the month in question by the Central Banks for their main refinancing operations, increased by two percentage points, or, for the Member States for which the Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member State’s money market, increased by two percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay. The increased rate shall be applied to the entire period of delay.

The interest rate applies to all entries of own resources enumerated under Article 10 of Regulation (EC, Euratom) No 1150/2000.

Legal basis

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

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 78(4) thereof.

7 0 1

Interest on late payments and other interest on fines

Budget 2015 Amending budget No 8/2015 New amount 15 000 000 30 000 000 45 000 000

Remarks

This article is intended to record accrued interest on special accounts for fines and interest on late payment connected with fines.

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) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 78(4) thereof.

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1), and in particular Article 83 thereof.

CHAPTER 7 1 — FINES

7 1 0

Fines, periodic penalty payments and other penalties

Budget 2015 Amending budget No 8/2015 New amount 100 000 000 1 315 000 000 1 415 000 000

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 enumerated 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 accept that interest will be paid on the debt after the final date for payment and provide the Commission with a bank guarantee covering both the principal of the debt and 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 (the EC Merger Regulation) (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.

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

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1).

7 1 2

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 2015 Amending budget No 8/2015 New amount p.m. 50 000 000 50 000 000

Legal basis

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

TITLE 8

BORROWING AND LENDING OPERATIONS

Article Item Heading Budget 2015 Amending budget No 8/2015 New amount CHAPTER 8 0 8 0 0 European Union guarantee for Union borrowings for balance of payments support p.m. p.m. 8 0 1 European Union guarantee for Euratom borrowings p.m. p.m. 8 0 2 European Union guarantee for Union borrowings for financial assistance under the European Financial Stabilisation Mechanism p.m. p.m. CHAPTER 8 0 — TOTAL p.m. p.m. CHAPTER 8 1 8 1 0 Capital repayments and interest in respect of special loans and risk capital granted in the framework of financial cooperation with Mediterranean third countries p.m. 30 000 000 30 000 000 8 1 3 Capital repayments and interest in respect of loans and risk capital granted by the Commission to developing countries in the Mediterranean region and South Africa under the European Community Investment Partners operation p.m. p.m. CHAPTER 8 1 — TOTAL p.m. 30 000 000 30 000 000 CHAPTER 8 2 8 2 7 European Union guarantee for the borrowing programmes contracted by the Union to provide macro-financial assistance to third countries p.m. p.m. 8 2 8 Guarantee for Euratom borrowings to improve the degree of efficiency and safety of nuclear power stations in the countries of central and eastern Europe and the Commonwealth of Independent States p.m. p.m. CHAPTER 8 2 — TOTAL p.m. p.m. CHAPTER 8 3 8 3 5 European Union guarantee for European Investment Bank loans to third countries p.m. p.m. CHAPTER 8 3 — TOTAL p.m. p.m. CHAPTER 8 5 8 5 0 Dividends paid by the European Investment Fund 6 890 000 6 890 000 CHAPTER 8 5 — TOTAL 6 890 000 6 890 000 Title 8 — Total 6 890 000 30 000 000 36 890 000 CHAPTER 8 0 — REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR BORROWING AND LENDING OPERATIONS IN THE MEMBER STATES CHAPTER 8 1 — LOANS GRANTED BY THE COMMISSION CHAPTER 8 2 — REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR BORROWING AND LENDING OPERATIONS FOR THIRD COUNTRIES CHAPTER 8 3 — REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR LOANS GRANTED BY FINANCIAL ESTABLISHMENTS IN THIRD COUNTRIES CHAPTER 8 5 — REVENUE FROM CONTRIBUTIONS BY GUARANTEE BODIES

CHAPTER 8 1 — LOANS GRANTED BY THE COMMISSION

8 1 0

Capital repayments and interest in respect of special loans and risk capital granted in the framework of financial cooperation with Mediterranean third countries

Budget 2015 Amending budget No 8/2015 New amount p.m. 30 000 000 30 000 000

Remarks

This article is intended to record capital repayments and interest payments on special loans and risk capital granted from the appropriations in Chapters 21 03 and 22 02 of the statement of expenditure in this section to Mediterranean third countries.

It also comprises capital repayments and interest payments on special loans and risk capital granted to certain Mediterranean Member States which, however, represent a very small proportion of the overall amount. These loans/risk capital were granted at a time the countries had not yet joined the Union.

The revenue obtained normally exceeds the amounts forecast in the budget because of the interest payments on special loans which may still be disbursed during the preceding financial year as well as during the current financial year. The interest on special loans and risk capital is charged from the moment the loans are disbursed; interest on special loans is paid in six-monthly instalments and interest on risk capital generally in annual instalments.

This article may accommodate, in accordance with Article 21 of the Financial Regulation, assigned revenue which is used to provide additional appropriations to finance expenditure to which this revenue is assigned.

Legal basis

For the legal basis, see remarks for Chapters 21 03 and 22 02 of the statement of expenditure in this section.

SECTION IX

EUROPEAN DATA PROTECTION SUPERVISOR

REVENUE

Contribution of the European Union to the financing of the expenditure of the European Data Protection Supervisor for the financial year 2015

Heading Amount Expenditure 8 883 891 Own resources – 959 000 Contribution due 7 924 891

EXPENDITURE

Title Chapter Heading Budget 2015 Amending budget No 8/2015 New amount 1 EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION 1 0 MEMBERS OF THE INSTITUTION 1 009 243 –56 160 953 083 1 1 STAFF OF THE INSTITUTION 4 981 725 4 981 725 Title 1 — Total 5 990 968 –56 160 5 934 808 2 BUILDINGS, EQUIPMENT AND EXPENDITURE IN CONNECTION WITH THE OPERATION OF THE INSTITUTION 2 0 BUILDINGS, EQUIPMENT AND EXPENDITURE IN CONNECTION WITH THE OPERATION OF THE INSTITUTION 2 381 750 –67 314 2 314 436 Title 2 — Total 2 381 750 –67 314 2 314 436 3 EUROPEAN DATA PROTECTION BOARD 3 0 EXPENDITURE IN CONNECTION WITH THE OPERATION OF THE BOARD 511 173 511 173 Title 3 — Total 511 173 511 173 10 OTHER EXPENDITURE 10 0 PROVISIONAL APPROPRIATIONS p.m. p.m. 10 1 CONTINGENCY RESERVE p.m. p.m. Title 10 — Total p.m. p.m. GRAND TOTAL 8 883 891 – 123 474 8 760 417

TITLE 1

EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION

Article Item Heading Budget 2015 Amending budget No 8/2015 New amount CHAPTER 1 0 1 0 0 Remuneration, allowances and other entitlements of Members 1 0 0 0 Remuneration and allowances Non-differentiated appropriations 627 689 627 689 1 0 0 1 Entitlements on entering and leaving the service Non-differentiated appropriations — — 1 0 0 2 Temporary allowances Non-differentiated appropriations 296 000 –45 000 251 000 1 0 0 3 Pensions Non-differentiated appropriations p.m. p.m. 1 0 0 4 Provisional appropriation Non-differentiated appropriations 11 160 –11 160 p.m. Article 1 0 0 — Total 934 849 –56 160 878 689 1 0 1 Other expenditure in connection with Members 1 0 1 0 Further training Non-differentiated appropriations 15 000 15 000 1 0 1 1 Mission expenses, travel expenses and other ancillary expenditure Non-differentiated appropriations 59 394 59 394 Article 1 0 1 — Total 74 394 74 394 CHAPTER 1 0 — TOTAL 1 009 243 –56 160 953 083 CHAPTER 1 1 1 1 0 Remuneration, allowances and other entitlements of officials and temporary staff 1 1 0 0 Remuneration and allowances Non-differentiated appropriations 4 105 808 4 105 808 1 1 0 1 Entitlements on entering the service, transfer and leaving the service Non-differentiated appropriations 50 000 50 000 1 1 0 2 Paid overtime Non-differentiated appropriations p.m. p.m. 1 1 0 3 Special assistance grants Non-differentiated appropriations — — 1 1 0 4 Allowances and miscellaneous contributions upon early termination of service Non-differentiated appropriations p.m. p.m. 1 1 0 5 Provisional appropriation Non-differentiated appropriations — — Article 1 1 0 — Total 4 155 808 4 155 808 1 1 1 Other staff 1 1 1 0 Contract staff Non-differentiated appropriations 251 756 251 756 1 1 1 1 Cost of traineeships and staff exchanges Non-differentiated appropriations 179 428 179 428 1 1 1 2 Services and work to be contracted out Non-differentiated appropriations 51 202 51 202 Article 1 1 1 — Total 482 386 482 386 1 1 2 Other expenditure in connection with staff 1 1 2 0 Mission expenses, travel expenses and other ancillary expenditure Non-differentiated appropriations 157 398 157 398 1 1 2 1 Recruitment costs Non-differentiated appropriations 6 789 6 789 1 1 2 2 Further training Non-differentiated appropriations 78 500 78 500 1 1 2 3 Social service Non-differentiated appropriations p.m. p.m. 1 1 2 4 Medical service Non-differentiated appropriations 14 844 14 844 1 1 2 5 Union nursery centre and other day nurseries and after-school centres Non-differentiated appropriations 80 000 80 000 1 1 2 6 Relations between staff and other welfare expenditure Non-differentiated appropriations 6 000 6 000 Article 1 1 2 — Total 343 531 343 531 CHAPTER 1 1 — TOTAL 4 981 725 4 981 725 Title 1 — Total 5 990 968 –56 160 5 934 808 CHAPTER 1 0 — MEMBERS OF THE INSTITUTION CHAPTER 1 1 — STAFF OF THE INSTITUTION

CHAPTER 1 0 — MEMBERS OF THE INSTITUTION

1 0 0

Remuneration, allowances and other entitlements of Members

1 0 0 2

Temporary allowances

Budget 2015 Amending budget No 8/2015 New amount 296 000 –45 000 251 000

Remarks

Regulation No 422/67/EEC, No 5/67/Euratom of the Council of 25 July 1967 determining the emoluments of the President and Members of the Commission, of the President, Judges, Advocates-General and Registrar of the Court of Justice, of the President, Members and Registrar of the General Court and of the President, Members and Registrar of the European Union Civil Service Tribunal (OJ 187, 8.8.1967, p. 1), and in particular Article 7 thereof.

This appropriation is intended to cover transitional allowances, family allowances and the corrective coefficient applied in respect of the countries of residence of former Members of the institution.

1 0 0 4

Provisional appropriation

Budget 2015 Amending budget No 8/2015 New amount 11 160 –11 160 p.m.

Remarks

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

This appropriation is intended to cover the effect of any adjustments in remuneration and pensions which may be made by the Council in the course of the financial year.

This appropriation is purely provisional and may be used only after its transfer to other headings in accordance with the Financial Regulation.

TITLE 2

BUILDINGS, EQUIPMENT AND EXPENDITURE IN CONNECTION WITH THE OPERATION OF THE INSTITUTION

Article Item Heading Budget 2015 Amending budget No 8/2015 New amount CHAPTER 2 0 2 0 0 Rents, charges and buildings expenditure Non-differentiated appropriations 885 000 885 000 2 0 1 Expenditure in connection with the operation and activities of the institution 2 0 1 0 Equipment Non-differentiated appropriations 367 500 367 500 2 0 1 1 Supplies Non-differentiated appropriations 15 000 15 000 2 0 1 2 Other operating expenditure Non-differentiated appropriations 110 250 110 250 2 0 1 3 Translation and interpretation costs Non-differentiated appropriations 775 000 –67 314 707 686 2 0 1 4 Expenditure on publishing and information Non-differentiated appropriations 112 000 112 000 2 0 1 5 Expenditure in connection with the activities of the institution Non-differentiated appropriations 117 000 117 000 Article 2 0 1 — Total 1 496 750 –67 314 1 429 436 CHAPTER 2 0 — TOTAL 2 381 750 –67 314 2 314 436 Title 2 — Total 2 381 750 –67 314 2 314 436 CHAPTER 2 0 — BUILDINGS, EQUIPMENT AND EXPENDITURE IN CONNECTION WITH THE OPERATION OF THE INSTITUTION

CHAPTER 2 0 — BUILDINGS, EQUIPMENT AND EXPENDITURE IN CONNECTION WITH THE OPERATION OF THE INSTITUTION

2 0 1

Expenditure in connection with the operation and activities of the institution

2 0 1 3

Translation and interpretation costs

Budget 2015 Amending budget No 8/2015 New amount 775 000 –67 314 707 686

Remarks

Agreement on administrative cooperation between the European Data Protection Supervisor and the institution providing the service.

This appropriation is intended to cover all translation and interpretation costs and other associated costs.

(1) The figures in this column correspond to those in the 2015 budget (OJ L 69, 13.3.2015) plus Amending Budgets No 1 to 8/2015.

(2) The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014) plus amending budgets No 1/2014 to No 7/2014.

(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 2015 budget (OJ L 69, 13.3.2015) plus Amending Budgets No 1 to 8/2015.

(5) The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014) plus amending budgets No 1/2014 to No 7/2014.

(6) The own resources for the 2015 budget are determined on the basis of the budget forecasts adopted at the 163th meeting of the Advisory Committee on Own Resources on 19 May 2015.

(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: (92 884 369 728) / (140 340 939 259) = 0,661847998299209.

(10) Rounded percentages.

(11) The amount of enlargement-related expenditure corresponds to total allocated expenditure in the ten Member States which joined the Union on 1 May 2004 and the two Member States which joined the Union on 1 January 2007, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

(13) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — 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 the ten Member States which joined the Union on 1 May 2004 and the two Member States which joined the Union on 1 January 2007, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

(17) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — 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 € – 380 865 288 between the provisional amount of the 2013 UK correction (€ 5 923 047 619, as calculated above) and the previously budgeted amount of the 2013 UK correction (€ 5 542 182 331, entered in Amending budget No 3/2014) is financed in chapter 36 of Amending budget No 6/2015.

(19) Rounded percentages.

(20) The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2011, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2011 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

(22) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — 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 € – 512 207 055 between the provisional amount of the 2012 UK correction (€ 5 143 608 383, as calculated above) and the previously budgeted amount of the 2012 UK correction (€ 4 631 401 328, entered in Amending budget No 6/2013) is financed in chapter 36 of Amending budget No 6/2015.

(24) Rounded percentages.

(25) The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2010, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2010 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

(27) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — 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 € – 197 962 241 between the definitive amount of the 2011 UK correction (€ 4 386 373 990, as calculated above) and the previously budgeted amount of the 2011 UK correction (€ 4 188 411 749, entered in Amending budget No 3/2014) is financed in chapter 35 of Amending budget No 6/2015.

(29) p.m. (own resources + other revenue = total revenue = total expenditure); (129 667 123 674 + 11 613 299 265 = 141 280 422 939 = 141 280 422 939).

(30) Total own resources as percentage of GNI: (129 667 123 674) / (14 034 093 925 900) = 0,92 %; own resources ceiling as percentage of GNI: 1,23 %.