DEFINITIVE ADOPTION (EU, Euratom) 2017/304

of Amending budget No 5 of the European Union for the financial year 2016

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(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 Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (1),

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

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

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

having regard to the general budget of the European Union for the financial year 2016, as definitively adopted on 25 November 2015 (5),

having regard to Draft amending budget No 5 of the European Union for the financial year 2016, which the Commission adopted on 7 October 2016,

having regard to the position on Draft amending budget No 5/2016, which the Council adopted on 8 November 2016 and forwarded to Parliament on the same day,

having regard to Parliament’s approval of 1 December 2016 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 5 of the European Union for the financial year 2016 has been definitively adopted.

(1) OJ L 168, 7.6.2014, p. 105.

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

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

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

(5) OJ L 48, 24.2.2016.

AMENDING BUDGET No 5 FOR THE FINANCIAL YEAR 2017

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget 118

B. General statement of revenue by budget heading 131

— Title 1: Own resources 132

— Title 3: Surpluses, balances and adjustments 156

— Title 7: Interest on late payments and fines 174

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section III: Commission

— Revenue 178

— Title 7: Interest on late payments and fines 179

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2016 pursuant to Article 1 of Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of the European Union's own resources

EXPENDITURE

Description Budget 2016 (1) Budget 2015 (2) Change (%) 1. Smart and inclusive growth 59 290 697 648 66 853 308 910 –11,31 2. Sustainable growth: natural resources 54 972 403 654 55 978 784 039 –1,80 3. Security and citizenship 3 022 387 739 1 926 965 795 +56,85 4. Global Europe 10 155 590 403 7 478 225 907 +35,80 5. Administration 8 950 916 040 8 658 632 705 +3,38 6. Compensation p.m. p.m. — Special instruments 219 000 000 384 505 583 –43,04 Total expenditure (3) 136 610 995 484 141 280 422 939 –3,31





REVENUE

Description Budget 2016 (4) Budget 2015 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 616 701 373 3 045 497 557 –46,92 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1 349 116 814 1 434 557 708 –5,96 Repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) p.m. p.m. — Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 7 133 244 000 — Total revenue for Titles 3 to 9 2 965 818 187 11 613 299 265 –74,46 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 20 247 900 000 18 759 400 000 +7,93 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 16 279 317 150 18 023 353 946 –9,68 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 97 117 960 147 92 884 369 728 +4,56 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2014/335/EU, Euratom (6) 133 645 177 297 129 667 123 674 +3,07 Total revenue (7) 136 610 995 484 141 280 422 939 –3,31





TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) 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 1 721 991 000 4 238 385 000 50 2 119 192 500 1 721 991 000 Bulgaria 207 858 000 436 223 000 50 218 111 500 207 858 000 Czech Republic 680 378 000 1 582 293 000 50 791 146 500 680 378 000 Denmark 1 022 373 000 2 804 139 000 50 1 402 069 500 1 022 373 000 Germany 12 984 422 000 32 010 557 000 50 16 005 278 500 12 984 422 000 Estonia 102 808 000 207 919 000 50 103 959 500 102 808 000 Ireland 809 088 000 1 948 180 000 50 974 090 000 809 088 000 Greece 759 264 000 1 760 083 000 50 880 041 500 759 264 000 Spain 4 723 052 000 11 193 707 000 50 5 596 853 500 4 723 052 000 France 9 712 577 000 22 713 643 000 50 11 356 821 500 9 712 577 000 Croatia 256 144 000 438 499 000 50 219 249 500 219 249 500 Croatia Italy 6 088 296 000 16 687 221 000 50 8 343 610 500 6 088 296 000 Cyprus 116 299 000 172 542 000 50 86 271 000 86 271 000 Cyprus Latvia 98 291 000 258 792 000 50 129 396 000 98 291 000 Lithuania 151 049 000 376 190 000 50 188 095 000 151 049 000 Luxembourg 275 478 000 350 152 000 50 175 076 000 175 076 000 Luxembourg Hungary 433 908 000 1 073 674 000 50 536 837 000 433 908 000 Malta 63 326 000 91 306 000 50 45 653 000 45 653 000 Malta Netherlands 2 787 039 000 7 030 893 000 50 3 515 446 500 2 787 039 000 Austria 1 556 782 000 3 461 805 000 50 1 730 902 500 1 556 782 000 Poland 1 833 156 000 4 236 962 000 50 2 118 481 000 1 833 156 000 Portugal 871 109 000 1 817 370 000 50 908 685 000 871 109 000 Romania 550 855 000 1 643 024 000 50 821 512 000 550 855 000 Slovenia 178 550 000 391 715 000 50 195 857 500 178 550 000 Slovakia 266 343 000 776 122 000 50 388 061 000 266 343 000 Finland 915 357 000 2 127 774 000 50 1 063 887 000 915 357 000 Sweden 2 034 845 000 4 900 449 000 50 2 450 224 500 2 034 845 000 United Kingdom 12 151 903 000 25 888 719 000 50 12 944 359 500 12 151 903 000 Total 63 352 541 000 150 618 338 000 75 309 169 000 63 167 543 500





TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) 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 1 721 991 000 0,30 516 597 300 Bulgaria 207 858 000 0,30 62 357 400 Czech Republic 680 378 000 0,30 204 113 400 Denmark 1 022 373 000 0,30 306 711 900 Germany 12 984 422 000 0,15 1 947 663 300 Estonia 102 808 000 0,30 30 842 400 Ireland 809 088 000 0,30 242 726 400 Greece 759 264 000 0,30 227 779 200 Spain 4 723 052 000 0,30 1 416 915 600 France 9 712 577 000 0,30 2 913 773 100 Croatia 219 249 500 0,30 65 774 850 Italy 6 088 296 000 0,30 1 826 488 800 Cyprus 86 271 000 0,30 25 881 300 Latvia 98 291 000 0,30 29 487 300 Lithuania 151 049 000 0,30 45 314 700 Luxembourg 175 076 000 0,30 52 522 800 Hungary 433 908 000 0,30 130 172 400 Malta 45 653 000 0,30 13 695 900 Netherlands 2 787 039 000 0,15 418 055 850 Austria 1 556 782 000 0,30 467 034 600 Poland 1 833 156 000 0,30 549 946 800 Portugal 871 109 000 0,30 261 332 700 Romania 550 855 000 0,30 165 256 500 Slovenia 178 550 000 0,30 53 565 000 Slovakia 266 343 000 0,30 79 902 900 Finland 915 357 000 0,30 274 607 100 Sweden 2 034 845 000 0,15 305 226 750 United Kingdom 12 151 903 000 0,30 3 645 570 900 Total 63 167 543 500 16 279 317 150





TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) 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 4 238 385 000 2 732 889 706 Bulgaria 436 223 000 281 274 435 Czech Republic 1 582 293 000 1 020 254 708 Denmark 2 804 139 000 1 808 094 972 Germany 32 010 557 000 20 640 248 993 Estonia 207 919 000 134 065 144 Ireland 1 948 180 000 1 256 176 838 Greece 1 760 083 000 1 134 892 822 Spain 11 193 707 000 7 217 646 966 France 22 713 643 000 14 645 644 780 Croatia 438 499 000 282 741 989 Italy 16 687 221 000 10 759 837 650 Cyprus 172 542 000 111 254 229 Latvia 258 792 000 0,6447951 (9) 166 867 803 Lithuania 376 190 000 242 565 453 Luxembourg 350 152 000 225 776 280 Hungary 1 073 674 000 692 299 690 Malta 91 306 000 58 873 658 Netherlands 7 030 893 000 4 533 485 067 Austria 3 461 805 000 2 232 154 759 Poland 4 236 962 000 2 731 972 163 Portugal 1 817 370 000 1 171 831 196 Romania 1 643 024 000 1 059 413 757 Slovenia 391 715 000 252 575 897 Slovakia 776 122 000 500 439 631 Finland 2 127 774 000 1 371 978 162 Sweden 4 900 449 000 3 159 785 302 United Kingdom 25 888 719 000 16 692 918 097 Total 150 618 338 000 97 117 960 147





TABLE 4

Calculation of the gross reduction in GNI contribution for Denmark, Netherlands, Austria 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 2,81 31 449 227 31 449 227 Bulgaria 0,29 3 236 817 3 236 817 Czech Republic 1,05 11 740 767 11 740 767 Denmark – 142 439 555 1,86 20 806 983 – 121 632 572 Germany 21,25 237 521 435 237 521 435 Estonia 0,14 1 542 779 1 542 779 Ireland 1,29 14 455 684 14 455 684 Greece 1,17 13 059 986 13 059 986 Spain 7,43 83 058 391 83 058 391 France 15,08 168 537 432 168 537 432 Croatia 0,29 3 253 705 3 253 705 Italy 11,08 123 820 797 123 820 797 Cyprus 0,11 1 280 278 1 280 278 Latvia 0,17 1 920 262 1 920 262 Lithuania 0,25 2 791 366 2 791 366 Luxembourg 0,23 2 598 162 2 598 162 Hungary 0,71 7 966 765 7 966 765 Malta 0,06 677 499 677 499 Netherlands – 761 503 777 4,67 52 169 910 – 709 333 867 Austria –10 956 889 2,30 25 686 929 14 730 040 Poland 2,81 31 438 669 31 438 669 Portugal 1,21 13 485 062 13 485 062 Romania 1,09 12 191 397 12 191 397 Slovenia 0,26 2 906 563 2 906 563 Slovakia 0,52 5 758 900 5 758 900 Finland 1,41 15 788 289 15 788 289 Sweden – 202 702 444 3,25 36 361 807 – 166 340 637 United Kingdom 17,19 192 096 804 192 096 804 Total –1 117 602 665 100,00 1 117 602 665 0





TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for the year 2015 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 19,2145 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,5910 3. (1) – (2) 11,6235 4. Total allocated expenditure 129 194 773 448 5. Enlargement related expenditure (11) 31 733 179 803 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 97 461 593 645 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 7 476 753 663 8. United Kingdom’s advantage (12) 1 496 521 393 9. Core United Kingdom’s correction = (7) – (8) 5 980 232 270 10. Windfall gains deriving from traditional own resources (13) –76 109 576 11. Correction for the United Kingdom = (9) – (10) 6 056 341 847





TABLE 5.2

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

Description Coefficient (14) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 17,4319 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,4180 3. (1) – (2) 10,0139 4. Total allocated expenditure 128 669 838 650 5. Enlargement related expenditure (15) 33 342 488 843 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 95 327 349 807 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 6 300 352 079 8. United Kingdom’s advantage (16) 1 162 878 038 9. Core United Kingdom’s correction = (7) – (8) 5 137 474 040 10. Windfall gains deriving from traditional own resources (17) –28 189 034 11. Correction for the United Kingdom (18) = (9) – (10) 5 165 663 075





TABLE 5.3

Correction of budgetary imbalances for the United Kingdom for the year 2012 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 5)

Description Coefficient (19) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 16,1200 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,2358 3. (1) – (2) 8,8842 4. Total allocated expenditure 126 017 496 941 5. Enlargement related expenditure (20) 30 151 594 002 5a. Pre-accession expenditure 3 084 519 964 5b. Expenditure related to Art 4(1)(g) 27 067 074 038 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 95 865 902 938 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 5 621 164 211 8. United Kingdom’s advantage (21) 331 907 397 9. Core United Kingdom’s correction = (7) – (8) 5 289 256 814 10. Windfall gains deriving from traditional own resources (22) 12 810 520 11. Correction for the United Kingdom (23) = (9) – (10) 5 276 446 294





TABLE 6.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR –6 056 341 847 (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 2,81 3,40 5,48 1,56 4,96 300 419 482 Bulgaria 0,29 0,35 0,56 0,16 0,51 30 919 770 Czech Republic 1,05 1,27 2,05 0,58 1,85 112 153 956 Denmark 1,86 2,25 3,63 1,03 3,28 198 759 194 Germany 21,25 25,66 0,00 –19,25 0,00 6,42 388 574 256 Estonia 0,14 0,17 0,27 0,08 0,24 14 737 434 Ireland 1,29 1,56 2,52 0,72 2,28 138 088 264 Greece 1,17 1,41 2,28 0,65 2,06 124 755 826 Spain 7,43 8,97 14,48 4,13 13,10 793 417 224 France 15,08 18,21 29,37 8,37 26,58 1 609 957 772 Croatia 0,29 0,35 0,57 0,16 0,51 31 081 094 Italy 11,08 13,38 21,58 6,15 19,53 1 182 801 065 Cyprus 0,11 0,14 0,22 0,06 0,20 12 229 889 Latvia 0,17 0,21 0,33 0,10 0,30 18 343 345 Lithuania 0,25 0,30 0,49 0,14 0,44 26 664 592 Luxembourg 0,23 0,28 0,45 0,13 0,41 24 819 001 Hungary 0,71 0,86 1,39 0,40 1,26 76 102 711 Malta 0,06 0,07 0,12 0,03 0,11 6 471 829 Netherlands 4,67 5,64 0,00 –4,23 0,00 1,41 85 347 594 Austria 2,30 2,78 0,00 –2,08 0,00 0,69 42 022 646 Poland 2,81 3,40 5,48 1,56 4,96 300 318 619 Portugal 1,21 1,46 2,35 0,67 2,13 128 816 366 Romania 1,09 1,32 2,12 0,61 1,92 116 458 609 Slovenia 0,26 0,31 0,51 0,14 0,46 27 765 014 Slovakia 0,52 0,62 1,00 0,29 0,91 55 012 032 Finland 1,41 1,71 2,75 0,78 2,49 150 818 003 Sweden 3,25 3,93 0,00 –2,95 0,00 0,98 59 486 260 United Kingdom 17,19 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –28,50 28,50 100,00 6 056 341 847

The calculations are made to 15 decimal places.

TABLE 6.2

Intermediate update of the financing of the 2014 UK correction (chapter 36)

Member State Amount (1) Belgium 13 297 611 Bulgaria 2 322 802 Czech Republic 6 423 102 Denmark 10 254 706 Germany 19 889 796 Estonia 870 740 Ireland 13 998 232 Greece 5 098 964 Spain 34 026 198 France 77 369 366 Croatia 2 743 129 Italy 59 231 069 Cyprus 851 288 Latvia 1 033 546 Lithuania 869 479 Luxembourg 3 575 795 Hungary 3 913 949 Malta 643 682 Netherlands 4 823 050 Austria 2 127 855 Poland 19 937 548 Portugal 6 712 478 Romania 8 464 009 Slovenia 1 770 672 Slovakia 3 026 145 Finland 9 102 902 Sweden 3 441 697 United Kingdom – 315 819 810 Total 0





TABLE 6.3

Financing of the definitive 2012 UK correction (chapter 35)

Member State Amount (1) Belgium 12 108 628 Bulgaria 1 275 199 Czech Republic 3 342 634 Denmark 4 686 427 Germany 7 934 870 Estonia 568 776 Ireland 5 094 409 Greece 1 773 357 Spain 7 537 051 France 38 002 662 Croatia 382 317 Italy 19 830 215 Cyprus 241 390 Latvia 102 976 Lithuania 646 364 Luxembourg 1 741 166 Hungary 2 179 154 Malta 101 561 Netherlands 4 101 900 Austria 1 068 284 Poland 7 063 680 Portugal 3 441 569 Romania 2 351 280 Slovenia 554 253 Slovakia 1 502 129 Finland 4 198 567 Sweden 1 007 093 United Kingdom – 132 837 911 Total 0





TABLE 7

Summary of financing (24) 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 ORD 2014 Total own resources (25) 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, Austria and Sweden United Kingdom correction Total ‘national contributions’ Share in total ‘national contributions’ (%) Adjustment relating to years 2014 and 2015 (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) = (5) + (6) + (7) + (8) (10) (11) (12) = (3) + (9) + (11) Belgium 7 000 000 1 984 800 000 1 991 800 000 497 950 000 516 597 300 2 732 889 706 31 449 227 325 825 721 3 606 761 954 3,18 380 157 383 5 978 719 337 Bulgaria 400 000 65 100 000 65 500 000 16 375 000 62 357 400 281 274 435 3 236 817 34 517 771 381 386 423 0,34 12 976 885 459 863 308 Czech Republic 3 600 000 250 600 000 254 200 000 63 550 000 204 113 400 1 020 254 708 11 740 767 121 919 692 1 358 028 567 1,20 120 908 594 1 733 137 161 Denmark 3 600 000 381 200 000 384 800 000 96 200 000 306 711 900 1 808 094 972 – 121 632 572 213 700 327 2 206 874 627 1,95 – 147 742 832 2 443 931 795 Germany 28 100 000 4 124 900 000 4 153 000 000 1 038 250 000 1 947 663 300 20 640 248 993 237 521 435 416 398 922 23 241 832 650 20,50 –1 996 696 973 25 398 135 677 Estonia 0 27 800 000 27 800 000 6 950 000 30 842 400 134 065 144 1 542 779 16 176 950 182 627 273 0,16 7 533 435 217 960 708 Ireland 0 314 600 000 314 600 000 78 650 000 242 726 400 1 256 176 838 14 455 684 157 180 905 1 670 539 827 1,47 170 564 976 2 155 704 803 Greece 1 500 000 151 000 000 152 500 000 38 125 000 227 779 200 1 134 892 822 13 059 986 131 628 147 1 507 360 155 1,33 60 999 683 1 720 859 838 Spain 5 000 000 1 429 900 000 1 434 900 000 358 725 000 1 416 915 600 7 217 646 966 83 058 391 834 980 473 9 552 601 430 8,42 444 555 900 11 432 057 330 France 33 000 000 1 676 800 000 1 709 800 000 427 450 000 2 913 773 100 14 645 644 780 168 537 432 1 725 329 800 19 453 285 112 17,15 1 063 986 397 22 227 071 509 Croatia 1 900 000 44 000 000 45 900 000 11 475 000 65 774 850 282 741 989 3 253 705 34 206 540 385 977 084 0,34 13 236 646 445 113 730 Italy 5 000 000 1 829 400 000 1 834 400 000 458 600 000 1 826 488 800 10 759 837 650 123 820 797 1 261 862 349 13 972 009 596 12,32 887 769 484 16 694 179 080 Cyprus 0 19 600 000 19 600 000 4 900 000 25 881 300 111 254 229 1 280 278 13 322 567 151 738 374 0,13 9 862 666 181 201 040 Latvia 0 32 400 000 32 400 000 8 100 000 29 487 300 166 867 803 1 920 262 19 479 867 217 755 232 0,19 6 740 740 256 895 972 Lithuania 900 000 80 300 000 81 200 000 20 300 000 45 314 700 242 565 453 2 791 366 28 180 435 318 851 954 0,28 12 047 755 412 099 709 Luxembourg 0 18 300 000 18 300 000 4 575 000 52 522 800 225 776 280 2 598 162 30 135 962 311 033 204 0,27 4 601 725 333 934 929 Hungary 2 200 000 141 600 000 143 800 000 35 950 000 130 172 400 692 299 690 7 966 765 82 195 814 912 634 669 0,80 45 076 397 1 101 511 066 Malta 0 12 600 000 12 600 000 3 150 000 13 695 900 58 873 658 677 499 7 217 072 80 464 129 0,07 2 539 423 95 603 552 Netherlands 7 700 000 2 411 000 000 2 418 700 000 604 675 000 418 055 850 4 533 485 067 – 709 333 867 94 272 544 4 336 479 594 3,82 –1 798 837 531 4 956 342 063 Austria 3 400 000 214 500 000 217 900 000 54 475 000 467 034 600 2 232 154 759 14 730 040 45 218 785 2 759 138 184 2,43 180 218 679 3 157 256 863 Poland 13 700 000 550 400 000 564 100 000 141 025 000 549 946 800 2 731 972 163 31 438 669 327 319 847 3 640 677 479 3,21 155 777 950 4 360 555 429 Portugal 200 000 136 800 000 137 000 000 34 250 000 261 332 700 1 171 831 196 13 485 062 138 970 413 1 585 619 371 1,40 77 069 484 1 799 688 855 Romania 1 000 000 137 500 000 138 500 000 34 625 000 165 256 500 1 059 413 757 12 191 397 127 273 898 1 364 135 552 1,20 32 865 560 1 535 501 112 Slovenia 0 69 500 000 69 500 000 17 375 000 53 565 000 252 575 897 2 906 563 30 089 939 339 137 399 0,30 22 119 731 430 757 130 Slovakia 1 400 000 96 900 000 98 300 000 24 575 000 79 902 900 500 439 631 5 758 900 59 540 306 645 641 737 0,57 33 257 802 777 199 539 Finland 800 000 126 300 000 127 100 000 31 775 000 274 607 100 1 371 978 162 15 788 289 164 119 472 1 826 493 023 1,61 132 868 521 2 086 461 544 Sweden 2 800 000 549 400 000 552 200 000 138 050 000 305 226 750 3 159 785 302 – 166 340 637 63 935 050 3 362 606 465 2,97 – 635 351 204 3 279 455 261 United Kingdom 10 100 000 3 237 400 000 3 247 500 000 811 875 000 3 645 570 900 16 692 918 097 192 096 804 –6 504 999 568 14 025 586 233 12,37 700 892 724 17 973 978 957 Total 133 300 000 20 114 600 000 20 247 900 000 5 061 975 000 16 279 317 150 97 117 960 147 0 0 113 397 277 297 100,00 0 133 645 177 297

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Budget 2017 Amending budget No 5/2017 New amount 1 OWN RESOURCES 133 645 177 297 0,— 133 645 177 297 3 SURPLUSES, BALANCES AND ADJUSTMENTS 1 349 116 814 0,— 1 349 116 814 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1 348 027 707 1 348 027 707 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 55 455 129 55 455 129 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 60 000 000 60 000 000 7 INTEREST ON LATE PAYMENTS AND FINES 123 000 000 123 000 000 8 BORROWING AND LENDING OPERATIONS 5 217 537 5 217 537 9 MISCELLANEOUS REVENUE 25 001 000 25 001 000 GRAND TOTAL 136 610 995 484 0,— 136 610 995 484

TITLE 1

OWN RESOURCES

Article Item Heading Budget 2017 Amending budget No 5/2017 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 8 600 000 133 300 000 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 8 600 000 133 300 000 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2014/335/EU, Euratom 18 857 400 000 1 257 200 000 20 114 600 000 CHAPTER 1 2 — TOTAL 18 857 400 000 1 257 200 000 20 114 600 000 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2014/335/EU, Euratom 18 949 564 800 –2 670 247 650 16 279 317 150 CHAPTER 1 3 — TOTAL 18 949 564 800 –2 670 247 650 16 279 317 150 CHAPTER 1 4 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2014/335/EU, Euratom 95 713 512 497 1 404 447 650 97 117 960 147 CHAPTER 1 4 — TOTAL 95 713 512 497 1 404 447 650 97 117 960 147 CHAPTER 1 5 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2014/335/EU, Euratom 0,— 0,— CHAPTER 1 5 — TOTAL 0,— 0,— CHAPTER 1 6 1 6 0 Gross reduction in the annual GNI-based contribution granted to certain Member States pursuant to Article 2(5) of Decision 2014/335/EU, Euratom p.m. 0,— 0,— CHAPTER 1 6 — TOTAL p.m. 0,— 0,— Title 1 — Total 133 645 177 297 0,— 133 645 177 297 CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2014/335/EU, EURATOM) CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2014/335/EU, EURATOM CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2014/335/EU, EURATOM CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2014/335/EU, EURATOM CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES

CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2014/335/EU, EURATOM)

1 1 0

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

Budget 2017 Amending budget No 5/2017 New amount p.m. p.m.

Remarks

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

Figures are net of collection costs.

Legal basis

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

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

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

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

1 1 1

Sugar storage levies

Budget 2017 Amending budget No 5/2017 New amount p.m. p.m.

Remarks

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

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

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

Figures are net of collection costs.

Legal basis

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

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia p.m. — p.m. Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Croatia p.m. — p.m. Italy p.m. — p.m. Cyprus p.m. — p.m. Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg — — — Hungary p.m. — p.m. Malta p.m. — p.m. Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Article 1 1 1 —Total 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

Budget 2017 Amending budget No 5/2017 New amount p.m. p.m.

Remarks

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

Figures are net of collection costs.

Legal basis

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

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

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. p.m. 0,— Bulgaria — — 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia — — 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Croatia — — 0,— Italy p.m. p.m. 0,— Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta — — 0,— Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. p.m. 0,— Portugal p.m. p.m. 0,— Romania — — 0,— Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 0,— Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 3 — Total p.m. p.m. 0,—

1 1 7

Production charge

Budget 2017 Amending budget No 5/2017 New amount 124 700 000 8 600 000 133 300 000

Remarks

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

Figures are net of collection costs.

Legal basis

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

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

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

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

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

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 6 600 000 400 000 7 000 000 Bulgaria 400 000 400 000 Czech Republic 3 400 000 200 000 3 600 000 Denmark 3 400 000 200 000 3 600 000 Germany 26 300 000 1 800 000 28 100 000 Estonia — — — Ireland p.m. — p.m. Greece 1 400 000 100 000 1 500 000 Spain 4 700 000 300 000 5 000 000 France 30 900 000 2 100 000 33 000 000 Croatia 1 700 000 200 000 1 900 000 Italy 4 700 000 300 000 5 000 000 Cyprus — — — Latvia p.m. — p.m. Lithuania 800 000 100 000 900 000 Luxembourg — — ,— Hungary 2 100 000 100 000 2 200 000 Malta — — ,— Netherlands 7 200 000 500 000 7 700 000 Austria 3 200 000 200 000 3 400 000 Poland 12 800 000 900 000 13 700 000 Portugal 100 000 100 000 200 000 Romania 900 000 100 000 1 000 000 Slovenia p.m. — p.m. Slovakia 1 300 000 100 000 1 400 000 Finland 700 000 100 000 800 000 Sweden 2 600 000 200 000 2 800 000 United Kingdom 9 500 000 600 000 10 100 000 Article 1 1 7 — Total 124 700 000 8 600 000 133 300 000

1 1 8

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

Budget 2017 Amending budget No 5/2017 New amount p.m. p.m.

Remarks

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

Figures are net of collection costs.

Legal basis

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

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

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

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

Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. p.m. 0,— Bulgaria p.m. p.m. 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia — — 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Croatia — — 0,— Italy p.m. p.m. 0,— Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta — — 0,— Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. p.m. 0,— Portugal p.m. p.m. 0,— Romania p.m. p.m. 0,— Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 0,— Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 8 — Total p.m. p.m. 0,—

1 1 9

Surplus amount

Budget 2017 Amending budget No 5/2017 New amount p.m. p.m.

Remarks

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

Figures are net of collection costs.

Legal basis

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

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

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

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

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

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia — — — Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Croatia p.m. — p.m. Italy p.m. — p.m. Cyprus — — — Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg — — — Hungary p.m. — p.m. Malta — — — Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Article 1 1 9 — Total p.m. — p.m.

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

1 2 0

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

Budget 2017 Amending budget No 5/2017 New amount 18 857 400 000 1 257 200 000 20 114 600 000

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

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 1 860 800 000 124 000 000 1 984 800 000 Bulgaria 61 000 000 4 100 000 65 100 000 Czech Republic 235 000 000 15 600 000 250 600 000 Denmark 357 400 000 23 800 000 381 200 000 Germany 3 867 100 000 257 800 000 4 124 900 000 Estonia 26 100 000 1 700 000 27 800 000 Ireland 295 000 000 19 600 000 314 600 000 Greece 141 600 000 9 400 000 151 000 000 Spain 1 340 500 000 89 400 000 1 429 900 000 France 1 572 000 000 104 800 000 1 676 800 000 Croatia 41 200 000 2 800 000 44 000 000 Italy 1 715 100 000 114 300 000 1 829 400 000 Cyprus 18 300 000 1 300 000 19 600 000 Latvia 30 400 000 2 000 000 32 400 000 Lithuania 75 200 000 5 100 000 80 300 000 Luxembourg 17 100 000 1 200 000 18 300 000 Hungary 132 700 000 8 900 000 141 600 000 Malta 11 800 000 800 000 12 600 000 Netherlands 2 260 300 000 150 700 000 2 411 000 000 Austria 201 100 000 13 400 000 214 500 000 Poland 516 000 000 34 400 000 550 400 000 Portugal 128 300 000 8 500 000 136 800 000 Romania 128 900 000 8 600 000 137 500 000 Slovenia 65 100 000 4 400 000 69 500 000 Slovakia 90 900 000 6 000 000 96 900 000 Finland 118 400 000 7 900 000 126 300 000 Sweden 515 000 000 34 400 000 549 400 000 United Kingdom 3 035 100 000 202 300 000 3 237 400 000 Article 1 2 0 — Total 18 857 400 000 1 257 200 000 20 114 600 000

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

1 3 0

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

Budget 2017 Amending budget No 5/2017 New amount 18 949 564 800 –2 670 247 650 16 279 317 150

Remarks

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

Legal basis

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

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 516 597 300 — 516 597 300 Bulgaria 62 357 400 — 62 357 400 Czech Republic 204 113 400 — 204 113 400 Denmark 306 711 900 — 306 711 900 Germany 3 895 326 600 –1 947 663 300 1 947 663 300 Estonia 30 682 950 159 450 30 842 400 Ireland 242 726 400 — 242 726 400 Greece 227 779 200 — 227 779 200 Spain 1 416 915 600 — 1 416 915 600 France 2 913 773 100 — 2 913 773 100 Croatia 65 326 200 448 650 65 774 850 Italy 1 826 488 800 — 1 826 488 800 Cyprus 26 080 350 – 199 050 25 881 300 Latvia 29 487 300 — 29 487 300 Lithuania 45 314 700 — 45 314 700 Luxembourg 52 312 500 210 300 52 522 800 Hungary 130 172 400 — 130 172 400 Malta 13 617 000 78 900 13 695 900 Netherlands 836 111 700 – 418 055 850 418 055 850 Austria 467 034 600 — 467 034 600 Poland 549 946 800 — 549 946 800 Portugal 261 332 700 — 261 332 700 Romania 165 256 500 — 165 256 500 Slovenia 53 565 000 — 53 565 000 Slovakia 79 902 900 — 79 902 900 Finland 274 607 100 — 274 607 100 Sweden 610 453 500 – 305 226 750 305 226 750 United Kingdom 3 645 570 900 — 3 645 570 900 Article 1 3 0 — Total 18 949 564 800 –2 670 247 650 16 279 317 150

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

1 4 0

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

Budget 2017 Amending budget No 5/2017 New amount 95 713 512 497 1 404 447 650 97 117 960 147

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 0,6448%.

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 Article 2(1)(c) thereof.

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 2 690 027 944 42 861 762 2 732 889 706 Bulgaria 281 742 922 – 468 487 281 274 435 Czech Republic 992 815 125 27 439 583 1 020 254 708 Denmark 1 774 560 502 33 534 470 1 808 094 972 Germany 20 267 616 595 372 632 398 20 640 248 993 Estonia 133 251 083 814 061 134 065 144 Ireland 1 136 486 414 119 690 424 1 256 176 838 Greece 1 130 107 002 4 785 820 1 134 892 822 Spain 7 163 914 189 53 732 777 7 217 646 966 France 14 484 738 592 160 906 188 14 645 644 780 Croatia 283 701 108 – 959 119 282 741 989 Italy 10 687 231 570 72 606 080 10 759 837 650 Cyprus 113 262 737 –2 008 508 111 254 229 Latvia 164 234 193 2 633 610 166 867 803 Lithuania 245 798 555 –3 233 102 242 565 453 Luxembourg 227 184 716 –1 408 436 225 776 280 Hungary 685 851 604 6 448 086 692 299 690 Malta 59 136 426 – 262 768 58 873 658 Netherlands 4 488 502 935 44 982 132 4 533 485 067 Austria 2 143 955 360 88 199 399 2 232 154 759 Poland 2 726 922 742 5 049 421 2 731 972 163 Portugal 1 158 709 802 13 121 394 1 171 831 196 Romania 1 052 978 849 6 434 908 1 059 413 757 Slovenia 249 696 035 2 879 862 252 575 897 Slovakia 495 743 434 4 696 197 500 439 631 Finland 1 321 298 493 50 679 669 1 371 978 162 Sweden 3 055 171 597 104 613 705 3 159 785 302 United Kingdom 16 498 871 973 194 046 124 16 692 918 097 Article 1 4 0 — Total 95 713 512 497 1 404 447 650 97 117 960 147

CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES

1 5 0

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

Budget 2017 Amending budget No 5/2017 New amount 0,— 0,—

Remarks

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

Legal basis

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

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 279 071 850 21 347 632 300 419 482 Bulgaria 29 228 885 1 690 885 30 919 770 Czech Republic 102 997 723 9 156 233 112 153 956 Denmark 184 098 416 14 660 778 198 759 194 Germany 361 006 829 27 567 427 388 574 256 Estonia 13 823 881 913 553 14 737 434 Ireland 117 902 629 20 185 635 138 088 264 Greece 117 240 809 7 515 017 124 755 826 Spain 743 206 698 50 210 526 793 417 224 France 1 502 691 749 107 266 023 1 609 957 772 Croatia 29 432 034 1 649 060 31 081 094 Italy 1 108 726 582 74 074 483 1 182 801 065 Cyprus 11 750 228 479 661 12 229 889 Latvia 17 038 165 1 305 180 18 343 345 Lithuania 25 499 905 1 164 687 26 664 592 Luxembourg 23 568 848 1 250 153 24 819 001 Hungary 71 152 375 4 950 336 76 102 711 Malta 6 134 996 336 833 6 471 829 Netherlands 79 949 224 5 398 370 85 347 594 Austria 38 188 137 3 834 509 42 022 646 Poland 282 899 431 17 419 188 300 318 619 Portugal 120 208 152 8 608 214 128 816 366 Romania 109 239 295 7 219 314 116 458 609 Slovenia 25 904 242 1 860 772 27 765 014 Slovakia 51 429 963 3 582 069 55 012 032 Finland 137 075 608 13 742 395 150 818 003 Sweden 54 418 723 5 067 537 59 486 260 United Kingdom –5 643 885 377 – 412 456 470 –6 056 341 847 Article 1 5 0 — Total 0 0 0

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

1 6 0

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

Budget 2017 Amending budget No 5/2017 New amount p.m. 0,— 0,—

Remarks

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

Legal basis

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

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

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium p.m. 31 449 227 31 449 227 Bulgaria p.m. 3 236 817 3 236 817 Czech Republic p.m. 11 740 767 11 740 767 Denmark p.m. – 121 632 572 – 121 632 572 Germany p.m. 237 521 435 237 521 435 Estonia p.m. 1 542 779 1 542 779 Ireland p.m. 14 455 684 14 455 684 Greece p.m. 13 059 986 13 059 986 Spain p.m. 83 058 391 83 058 391 France p.m. 168 537 432 168 537 432 Croatia p.m. 3 253 705 3 253 705 Italy p.m. 123 820 797 123 820 797 Cyprus p.m. 1 280 278 1 280 278 Latvia p.m. 1 920 262 1 920 262 Lithuania p.m. 2 791 366 2 791 366 Luxembourg p.m. 2 598 162 2 598 162 Hungary p.m. 7 966 765 7 966 765 Malta p.m. 677 499 677 499 Netherlands p.m. – 709 333 867 – 709 333 867 Austria p.m. 14 730 040 14 730 040 Poland p.m. 31 438 669 31 438 669 Portugal p.m. 13 485 062 13 485 062 Romania p.m. 12 191 397 12 191 397 Slovenia p.m. 2 906 563 2 906 563 Slovakia p.m. 5 758 900 5 758 900 Finland p.m. 15 788 289 15 788 289 Sweden p.m. – 166 340 637 – 166 340 637 United Kingdom p.m. 192 096 804 192 096 804 Article 1 6 0 — Total p.m. 0 0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Article Item Heading Budget 2017 Amending budget No 5/2017 New amount CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year 1 349 116 814 1 349 116 814 3 0 2 Repayment to the budget of the surplus from the Guarantee Fund for external actions p.m. p.m. CHAPTER 3 0 — TOTAL 1 349 116 814 1 349 116 814 CHAPTER 3 1 3 1 0 Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 3 1 0 3 Application for 1995 and subsequent years of Article 10b of Regulation (EU, Euratom) No 609/2014 p.m. p.m. Article 3 1 0 — Total p.m. p.m. CHAPTER 3 1 — TOTAL p.m. p.m. CHAPTER 3 2 3 2 0 Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 3 2 0 3 Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 p.m. p.m. Article 3 2 0 — Total p.m. p.m. CHAPTER 3 2 — TOTAL p.m. p.m. CHAPTER 3 3 3 3 0 Netting Of Adjustments To The Vat And Gni-Based Own Resources For Previous Financial Years p.m. p.m. CHAPTER 3 3 — TOTAL p.m. p.m. CHAPTER 3 4 3 4 0 Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice p.m. p.m. CHAPTER 3 4 — TOTAL p.m. p.m. CHAPTER 3 5 3 5 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 5 0 4 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom 0,— 0,— 0,— Article 3 5 0 — Total 0,— 0,— 0,— CHAPTER 3 5 — TOTAL 0,— 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,— 0,— Article 3 6 0 — Total 0,— 0,— 0,— CHAPTER 3 6 — TOTAL 0,— 0,— 0,— CHAPTER 3 7 3 7 0 Adjustment Relating To The Implementation Of Own Resources Decisions — 0,— 0,— CHAPTER 3 7 — TOTAL — 0,— 0,— Title 3 — Total 1 349 116 814 0,— 1 349 116 814 CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014 CHAPTER 3 2 — BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014 CHAPTER 3 3 — NETTING OF ADJUSTMENTS TO THE VAT AND GNI-BASED OWN RESOURCES FOR PREVIOUS FINANCIAL YEARS CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM CHAPTER 3 6 — RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM CHAPTER 3 7 — ADJUSTMENT RELATING TO THE IMPLEMENTATION OF OWN RESOURCES DECISIONS

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0

Surplus available from the preceding financial year

Budget 2017 Amending budget No 5/2017 New amount 1 349 116 814 1 349 116 814

Remarks

In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.

The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 39 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 1(1) of Regulation (EU, Euratom) No 608/2014.

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget that must be presented by the Commission within 15 days following the submission of the provisional accounts.

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

Legal basis

Council Regulation (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 29).

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

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 7 thereof.

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

3 0 2

Repayment to the budget of the surplus from the Guarantee Fund for external actions

Budget 2017 Amending budget No 5/2017 New amount p.m. p.m.

Remarks

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

Legal basis

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

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

CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014

3 1 0

Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014

3 1 0 3

Application for 1995 and subsequent years of Article 10b of Regulation (EU, Euratom) No 609/2014

Budget 2017 Amending budget No 5/2017 New amount p.m. p.m.

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.

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 Commission shall inform the Member States of the amounts resulting from this calculation before 1 February of the year following that in which the data for the adjustments was supplied.

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

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia p.m. — p.m. Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Croatia p.m. — p.m. Italy p.m. — p.m. Cyprus p.m. — p.m. Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg p.m. — p.m. Hungary p.m. — p.m. Malta p.m. — p.m. Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Item 3 1 0 3 — Total p.m. — p.m.

CHAPTER 3 2 — BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014

3 2 0

Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014

3 2 0 3

Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014

Budget 2017 Amending budget No 5/2017 New amount p.m. p.m.

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.

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 10b(4) of Regulation (EU, Euratom) No 609/2014.

The Commission shall inform the Member States of the amounts resulting from this calculation before 1 February of the year following that in which the data for the adjustments was supplied.

Legal basis

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

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

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia p.m. — p.m. Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Croatia p.m. — p.m. Italy p.m. — p.m. Cyprus p.m. — p.m. Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg p.m. — p.m. Hungary p.m. — p.m. Malta p.m. — p.m. Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Item 3 2 0 3 — Total p.m. — p.m.

CHAPTER 3 3 — NETTING OF ADJUSTMENTS TO THE VAT AND GNI-BASED OWN RESOURCES FOR PREVIOUS FINANCIAL YEARS

Remarks

New Chapter

3 3 0

Netting of adjustments to the VAT and GNI-based own resources for previous financial years

Budget 2017 Amending budget No 5/2017 New amount p.m. p.m.

Remarks

New Article

Result of the calculation for the netting of adjustments to the VAT and GNI-based resources of previous financial years.

This calculation is the product of multiplying the total amounts of the adjustments referred to in paragraphs 1 to 4 of Council Regulation (EU, Euratom) No 609/2014, with the exception of particular adjustments pursuant to paragraphs 2(b) and (c) of Article 10b(2) of Council Regulation No 609/2014, by the percentage that the GNI of that Member State represents of the GNI of all Member States, as applicable on 15 January to the budget in force for the year following that in which the data for the adjustments was supplied.

The Commission shall inform the Member States of the amounts resulting from this calculation before 1 February of the year following that in which the data for the adjustments was supplied.

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).

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 10b(5) thereof.

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium — p.m. p.m. Bulgaria — p.m. p.m. Czech Republic — p.m. p.m. Denmark — p.m. p.m. Germany — p.m. p.m. Estonia — p.m. p.m. Ireland — p.m. p.m. Greece — p.m. p.m. Spain — p.m. p.m. France — p.m. p.m. Croatia — p.m. p.m. Italy — p.m. p.m. Cyprus — p.m. p.m. Latvia — p.m. p.m. Lithuania — p.m. p.m. Luxembourg — p.m. p.m. Hungary — p.m. p.m. Malta — p.m. p.m. Netherlands — p.m. p.m. Austria — p.m. p.m. Poland — p.m. p.m. Portugal — p.m. p.m. Romania — p.m. p.m. Slovenia — p.m. p.m. Slovakia — p.m. p.m. Finland — p.m. p.m. Sweden — p.m. p.m. United Kingdom — p.m. p.m. Article 3 3 0 — Total — p.m. p.m.

CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE

3 4 0

Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice

Budget 2017 Amending budget No 5/2017 New amount p.m. p.m.

Remarks

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

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

The Commission works out each Member State’s balance and informs it in time for that Member State to enter its balance in the account referred to in Article 9(1) of Regulation (EU, Euratom) No 609/2014 on the first working day of December, in accordance with Article 11 of that Regulation.

Legal basis

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 11 thereof.

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

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia p.m. — p.m. Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Croatia p.m. — p.m. Italy p.m. — p.m. Cyprus p.m. — p.m. Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg p.m. — p.m. Hungary p.m. — p.m. Malta p.m. — p.m. Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Article 3 4 0 — Total p.m. — p.m.

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

3 5 0

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

3 5 0 4

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

Budget 2017 Amending budget No 5/2017 New amount 0,— 0,— 0,—

Remarks

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

The figures correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2012.

Legal basis

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

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

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 12 108 628 — 12 108 628 Bulgaria 1 275 199 — 1 275 199 Czech Republic 3 342 634 — 3 342 634 Denmark 4 686 427 — 4 686 427 Germany 7 934 870 — 7 934 870 Estonia 568 776 — 568 776 Ireland 5 094 409 — 5 094 409 Greece 1 773 357 — 1 773 357 Spain 7 537 051 — 7 537 051 France 38 002 662 — 38 002 662 Croatia 382 317 — 382 317 Italy 19 830 215 — 19 830 215 Cyprus 241 390 — 241 390 Latvia 102 976 — 102 976 Lithuania 646 364 — 646 364 Luxembourg 1 741 166 — 1 741 166 Hungary 2 179 154 — 2 179 154 Malta 101 561 — 101 561 Netherlands 4 101 900 — 4 101 900 Austria 1 068 284 — 1 068 284 Poland 7 063 680 — 7 063 680 Portugal 3 441 569 — 3 441 569 Romania 2 351 280 — 2 351 280 Slovenia 554 253 — 554 253 Slovakia 1 502 129 — 1 502 129 Finland 4 198 567 — 4 198 567 Sweden 1 007 093 — 1 007 093 United Kingdom – 132 837 911 — – 132 837 911 Item 3 5 0 4 — Total 0 — 0

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

3 6 0

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

3 6 0 4

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

Budget 2017 Amending budget No 5/2017 New amount 0,— 0,— 0,—

Remarks

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

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

Legal basis

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

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 9 808 723 3 488 888 13 297 611 Bulgaria 1 857 845 464 957 2 322 802 Czech Republic 5 618 512 804 590 6 423 102 Denmark 5 183 926 5 070 780 10 254 706 Germany 15 098 382 4 791 414 19 889 796 Estonia 615 754 254 986 870 740 Ireland 6 055 723 7 942 509 13 998 232 Greece 3 882 091 1 216 873 5 098 964 Spain 23 452 091 10 574 107 34 026 198 France 62 183 471 15 185 895 77 369 366 Croatia 2 392 016 351 113 2 743 129 Italy 60 923 232 –1 692 163 59 231 069 Cyprus 1 058 836 – 207 548 851 288 Latvia 517 980 515 566 1 033 546 Lithuania 493 224 376 255 869 479 Luxembourg 3 153 754 422 041 3 575 795 Hungary 2 775 751 1 138 198 3 913 949 Malta 557 582 86 100 643 682 Netherlands 3 797 278 1 025 772 4 823 050 Austria 1 572 870 554 985 2 127 855 Poland 16 987 381 2 950 167 19 937 548 Portugal 5 315 559 1 396 919 6 712 478 Romania 6 012 749 2 451 260 8 464 009 Slovenia 1 449 464 321 208 1 770 672 Slovakia 2 207 088 819 057 3 026 145 Finland 5 796 891 3 306 011 9 102 902 Sweden 2 634 984 806 713 3 441 697 United Kingdom – 251 403 157 –64 416 653 – 315 819 810 Item 3 6 0 4 — Total 0 0 0

CHAPTER 3 7 — ADJUSTMENT RELATING TO THE IMPLEMENTATION OF OWN RESOURCES DECISIONS

Remarks

New Chapter

3 7 0

Adjustment relating to the implementation of Own Resources Decisions

Budget 2017 Amending budget No 5/2017 New amount — 0,— 0,—

Remarks

New Article

Result of the calculation for the retroactive implementation of the Own Resources Decision 2014/335/EU, Euratom for the years 2014 and 2015

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 Article 11.

Member State Budget 2016 Amending budget No 5/2016 New amount Belgium — 380 157 383 380 157 383 Bulgaria — 12 976 885 12 976 885 Czech Republic — 120 908 594 120 908 594 Denmark — – 147 742 832 – 147 742 832 Germany — –1 996 696 973 –1 996 696 973 Estonia — 7 533 435 7 533 435 Ireland — 170 564 976 170 564 976 Greece — 60 999 683 60 999 683 Spain — 444 555 900 444 555 900 France — 1 063 986 397 1 063 986 397 Croatia — 13 236 646 13 236 646 Italy — 887 769 484 887 769 484 Cyprus — 9 862 666 9 862 666 Latvia — 6 740 740 6 740 740 Lithuania — 12 047 755 12 047 755 Luxembourg — 4 601 725 4 601 725 Hungary — 45 076 397 45 076 397 Malta — 2 539 423 2 539 423 Netherlands — –1 798 837 531 –1 798 837 531 Austria — 180 218 679 180 218 679 Poland — 155 777 950 155 777 950 Portugal — 77 069 484 77 069 484 Romania — 32 865 560 32 865 560 Slovenia — 22 119 731 22 119 731 Slovakia — 33 257 802 33 257 802 Finland — 132 868 521 132 868 521 Sweden — – 635 351 204 – 635 351 204 United Kingdom — 700 892 724 700 892 724 Article 3 7 0 — Total — 0 0

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

Article Item Heading Budget 2017 Amending budget No 5/2017 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 7 0 0 1 Other interest on late payments 3 000 000 3 000 000 Article 7 0 0 — Total 8 000 000 8 000 000 7 0 1 Interest on late payments and other interest on fines 15 000 000 15 000 000 CHAPTER 7 0 — TOTAL 23 000 000 23 000 000 CHAPTER 7 1 7 1 0 Fines, periodic penalty payments and other penalties 100 000 000 100 000 000 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. p.m. CHAPTER 7 1 — TOTAL 100 000 000 100 000 000 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 123 000 000 123 000 000 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 2017 Amending budget No 5/2017 New amount 5 000 000 5 000 000

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 (EU, Euratom) No 609/2014 gives rise to the payment of interest by the Member State concerned. However the recovery of amounts of interest below EUR 500 shall be waived.

For the VAT and GNI-based own resources, interest shall be payable only in relation to delays in entering amounts referred in Article 12(2) of Regulation (EU, Euratom) No 609/2014.

In the case of Member States belonging to the Economic and Monetary Union, 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 main refinancing operations on the first day of the month in which the due date fell, or 0 per cent, whichever is higher, increased by 2,5 percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay.

In the case of Member States not belonging to the Economic and Monetary Union, the interest 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, or 0 per cent, whichever is higher, increased by 2,5 percentage points. For the Member States for which the central bank rate is not available, the interest rate shall be equal to the most equivalent rate applied on the first day of the month in question on the Member State's money market, or 0 per cent, whichever is higher, increased by 2,5 percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay.

The total increase shall not exceed 16 percentage points. The increased rate shall be applied to the entire period of delay.

Council p.m. Commission 5 000 000 European External Action Service p.m. Total 5 000 000

Legal basis

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 12 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.

SECTION III

COMMISSION

REVENUE

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

Article Item Heading Budget 2017 Amending budget No 5/2017 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 7 0 0 1 Other interest on late payments 3 000 000 3 000 000 Article 7 0 0 — Total 8 000 000 8 000 000 7 0 1 Interest on late payments and other interest on fines 15 000 000 15 000 000 CHAPTER 7 0 — TOTAL 23 000 000 23 000 000 CHAPTER 7 1 7 1 0 Fines, periodic penalty payments and other penalties 100 000 000 100 000 000 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. p.m. CHAPTER 7 1 — TOTAL 100 000 000 100 000 000 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 123 000 000 123 000 000 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 2017 Amending budget No 5/2017 New amount 5 000 000 5 000 000

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 (EU, Euratom) No 609/2014 gives rise to the payment of interest by the Member State concerned. However the recovery of amounts of interest below EUR 500 shall be waived.

For the VAT and GNI-based own resources, interest shall be payable only in relation to delays in entering amounts referred in Article 12(2) of Regulation (EU, Euratom) No 609/2014.

In the case of Member States belonging to the Economic and Monetary Union, 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 main refinancing operations on the first day of the month in which the due date fell, or 0 per cent, whichever is higher, increased by 2,5 percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay.

In the case of Member States not belonging to the Economic and Monetary Union, the interest 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, or 0 per cent, whichever is higher, increased by 2,5 percentage points. For the Member States for which the central bank rate is not available, the interest rate shall be equal to the most equivalent rate applied on the first day of the month in question on the Member State's money market, or 0 per cent, whichever is higher, increased by 2,5 percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay.

The total increase shall not exceed 16 percentage points. The increased rate shall be applied to the entire period of delay.

Legal basis

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39), and in particular Article 12 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.

(1) The figures in this column correspond to those in the 2016 budget (OJ L 48, 24.2.2016, p. 1) plus amending budgets No 1 to No 5/2016.

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

(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 2016 budget (OJ L 48, 24.2.2016, p. 1) plus amending budgets No 1 to No 5/2016.

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

(6) The own resources for the 2016 budget are determined on the basis of the budget forecasts adopted at the 166th meeting of the Advisory Committee on Own Resources on 18 May 2016.

(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: (97 117 960 147) / (150 618 338 000) = 0,644795059065119.

(10) Rounded percentages.

(11) The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 Member States (that have acceded to the EU 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 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 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 EU 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 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 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 € -315 819 810 between the provisional amount of the 2014 UK correction (€ 5 165 663 075, as calculated above) and the previously budgeted amount of the 2014 UK correction (€ 4 849 843 265, entered in this AB for the implementation of the ORD2014 in the year 2015) is financed in chapter 36 of the AB 5/2016.

(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 01.05.2004) 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 € -132 837 911 between the definitive amount of the 2012 UK correction (€ 5 276 446 294, as calculated above) and the previously budgeted amount of the 2012 UK correction (€ 5 143 608 383, entered in the AB 6/2015) is financed in chapter 35 of the AB 4/2016.

(24) p.m. (own resources + other revenue = total revenue = total expenditure); (133 645 177 297 + 2 965 818 187 = 136 610 995 484 = 136 610 995 484).

(25) Total own resources as percentage of GNI: (133 645 177 297) / (15 061 833 800 000) = 0,89 %