DEFINITIVE ADOPTION (EU, Euratom) 2015/339

of the European Union’s general budget 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 thereof,

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

Having regard to Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (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 draft general budget of the European Union for the financial year 2015 which the Commission adopted on 24 June 2014

Having regard to the position on the draft budget of the European Union for the financial year 2015, which the Council adopted on 2 September 2014 and forwarded to Parliament on 12 September 2014

Having regard to the Commission’s Letter of Amendment No 1/2015 of 15 October 2014 to the draft general budget of the European Union for the financial year 2015,

Having regard to the resolution adopted by Parliament on 22 October 2014 on the Council position on the draft general budget of the European Union for the financial year 2015

Having regard to the amendments to the draft general budget adopted by Parliament on 22 October 2014

Having regard to the letter of 22 October 2014 from the President of the Council stating that the Council was unable to approve all the amendments adopted by Parliament,

Having regard to the letter to the President of the Council of 27 October 2014 convening the Conciliation Committee,

Having regard to the Conciliation Committee meetings of 6, 14 and 17 November 2014,

Having regard to the fact that the Conciliation Committee did not agree on a joint text within the 21-day time limit referred to in Article 314(6) of the Treaty on the Functioning of the European Union,

Having regard to the new draft general budget of the European Union for the financial year 2015, which the Commission adopted on 28 November 2014 in accordance with Article 314(8) of Treaty on the Functioning of the European Union,

Having regard to the position on the draft budget of the European Union for the financial year 2015, which the Council adopted on 12 December 2014 and forwarded to the Parliament on the same day,

Having regard to Parliament’s approval of the Council position on 17 December 2014

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 the general budget of the European Union for the financial year 2015 has been definitively adopted.

(1) OJ L 163, 23.6.2007, p. 17.

(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.

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget 12

B. General statement of revenue by budget heading 21

C. Establishment plan staff 149

D. Buildings 150

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section I: Parliament 156

— Revenue 157

— Expenditure 172

— Staff 226

Section II: European Council and Council 228

— Revenue 229

— Expenditure 246

— Staff 290

Section III: Commission 292

— Revenue 293

— Expenditure 365

— Staff 1861

Section IV: Court of Justice of the European Union 1911

— Revenue 1912

— Expenditure 1924

— Staff 1957

Section V: Court of Auditors 1958

— Revenue 1959

— Expenditure 1971

— Staff 2001

Section VI: European Economic and Social Committee 2003

— Revenue 2004

— Expenditure 2016

— Staff 2053

Section VII: Committee of the Regions 2054

— Revenue 2055

— Expenditure 2068

— Staff 2101

Section VIII: European Ombudsman 2102

— Revenue 2103

— Expenditure 2111

— Staff 2138

Section IX: European Data Protection Supervisor 2139

— Revenue 2140

— Expenditure 2146

— Staff 2176

Section X: European External Action Service 2178

— Revenue 2179

— Expenditure 2197

— Staff 2239

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget 12

B. General statement of revenue by budget heading 21

— Title 1: Own resources 22

— Title 3: Surpluses, balances and adjustments 46

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 60

— Title 5: Revenue accruing from the administrative operation of the institutions 74

— Title 6: Contributions and refunds in connection with Union agreements and programmes 88

— Title 7: Interest on late payments and fines 130

— Title 8: Borrowing and lending operations 136

— Title 9: Miscellaneous revenue 147

C. Establishment plan staff 149

D. Buildings 150

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section I: Parliament 156

— Revenue 157

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 158

— Title 5: Revenue accruing from the administrative operation of the institution 161

— Title 6: Contributions and refunds in connection with Union agreements and programmes 168

— Title 9: Miscellaneous revenue 170

— Expenditure 172

— Title 1: Persons working with the institution 173

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure 193

— Title 3: Expenditure resulting from general functions carried out by the institution 206

— Title 4: Expenditure resulting from special functions carried out by the institution 219

— Title 10: Other expenditure 223

— Staff 226

Section II: European Council and Council 228

— Revenue 229

— Title 4: Miscellaneous Union taxes, levies and dues 230

— Title 5: Revenue accruing from the administrative operation of the institution 233

— Title 6: Contributions and repayments under Union agreements and programmes 239

— Title 7: Interest on late payments 242

— Title 9: Miscellaneous revenue 244

— Expenditure 246

— Title 1: Persons working with the institution 247

— Title 2: Buildings, equipment and operating expenditure 270

— Title 10: Other expenditure 288

— Staff 290

Section III: Commission 292

— Revenue 293

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 294

— Title 5: Revenue accruing from the administrative operation of the institution 299

— Title 6: Contributions and refunds in connection with Union agreements and programmes 308

— Title 7: Interest on late payments and fines 350

— Title 8: Borrowing and lending operations 356

— Title 9: Miscellaneous revenue 363

GENERAL SUMMARY OF APPROPRIATIONS (2015 AND 2014) AND OUTTURN (2013) 365

— Title XX: Administrative expenditure allocated to policy areas 368

— Title 01: Economic and financial affairs 386

— Title 02: Enterprise and industry 416

— Title 03: Competition 486

— Title 04: Employment, social affairs and inclusion 492

— Title 05: Agriculture and rural development 570

— Title 06: Mobility and transport 662

— Title 07: Environment 707

— Title 08: Research and innovation 739

— Title 09: Communications networks, content and technology 801

— Title 10: Direct research 844

— Title 11: Maritime affairs and fisheries 872

— Title 12: Internal market and services 919

— Title 13: Regional and urban policy 939

— Title 14: Taxation and customs union 1012

— Title 15: Education and culture 1025

— Title 16: Communication 1081

— Title 17: Health and consumer protection 1113

— Title 18: Home affairs 1176

— Title 19: Foreign policy instruments 1216

— Title 20: Trade 1249

— Title 21: Development and cooperation 1261

— Title 22: Enlargement 1375

— Title 23: Humanitarian aid and civil protection 1398

— Title 24: Fight against fraud 1424

— Title 25: Commission's policy coordination and legal advice 1434

— Title 26: Commission's administration 1447

— Title 27: Budget 1502

— Title 28: Audit 1512

— Title 29: Statistics 1517

— Title 30: Pensions and related expenditure 1527

— Title 31: Language services 1540

— Title 32: Energy 1551

— Title 33: Justice 1590

— Title 34: Climate action 1621

— Title 40: Reserves 1635

Annexes

— European Economic Area 1643

— List of budget headings open to candidate countries and, if applicable, the western Balkan potential candidate countries 1657

— Borrowing-and-lending operations — Borrowing-and-lending operations guaranteed by the Union budget (by way of indication) 1661

— Information on financial instruments in accordance with article 49(1)(e) of the Financial Regulation 1695

— Publications Office 1754

— Revenue 1755

— Expenditure 1760

— European Anti-Fraud Office 1773

— Revenue 1774

— Expenditure 1779

— European Personnel Selection Office 1792

— Revenue 1793

— Expenditure 1798

— Office for Administration and Payment of Individual Entitlements 1813

— Revenue 1814

— Expenditure 1819

— Office for Infrastructure and Logistics — Brussels 1829

— Revenue 1830

— Expenditure 1835

— Office for Infrastructure and Logistics — Luxembourg 1845

— Revenue 1846

— Expenditure 1851

— Staff 1861

Section IV: Court of Justice of the European Union 1911

— Revenue 1912

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 1913

— Title 5: Revenue accruing from the administrative operation of the institution 1916

— Title 9: Miscellaneous revenue 1922

— Expenditure 1924

— Title 1: Persons working with the institution 1925

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure 1940

— Title 3: Expenditure resulting from special functions carried out by the institution 1953

— Title 10: Other expenditure 1955

— Staff 1957

Section V: Court of Auditors 1958

— Revenue 1959

— Title 4: Revenue accruing from persons working with the institution 1960

— Title 5: Revenue accruing from the administrative operation of the institution 1963

— Title 9: Miscellaneous revenue 1969

— Expenditure 1971

— Title 1: Persons working with the institution 1972

— Title 2: Buildings, movable property, equipment and miscellaneous operating expenditure 1986

— Title 10: Other expenditure 1999

— Staff 2001

Section VI: European Economic and Social Committee 2003

— Revenue 2004

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 2005

— Title 5: Revenue accruing from the administrative operation of the institution 2008

— Title 9: Miscellaneous revenue 2014

— Expenditure 2016

— Title 1: Persons working with the institution 2017

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure 2035

— Title 10: Other expenditure 2051

— Staff 2053

Section VII: Committee of the Regions 2054

— Revenue 2055

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 2056

— Title 5: Revenue accruing from the administrative operation of the institution 2059

— Title 9: Miscellaneous revenue 2066

— Expenditure 2068

— Title 1: Persons working with the institution 2069

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure 2085

— Title 10: Other expenditure 2099

— Staff 2101

Section VIII: European Ombudsman 2102

— Revenue 2103

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies 2104

— Title 6: Contributions and refunds in connection with Union agreements and programmes 2107

— Title 9: Miscellaneous revenue 2109

— Expenditure 2111

— Title 1: Expenditure relating to persons working with the institution 2112

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure 2123

— Title 3: Expenditure resulting from general functions carried out by the institution 2130

— Title 10: Other expenditure 2136

— Staff 2138

Section IX: European Data Protection Supervisor 2139

— Revenue 2140

— Title 4: Miscellaneous Union taxes, levies and charges 2141

— Title 9: Miscellaneous revenue 2144

— Expenditure 2146

— Title 1: Expenditure relating to persons working with the institution 2147

— Title 2: Buildings, equipment and expenditure in connection with the operation of the institution 2159

— Title 3: European data protection board 2163

— Title 10: Other expenditure 2174

— Staff 2176

Section X: European External Action Service 2178

— Revenue 2179

— Title 4: Miscellaneous Union taxes, levies and dues 2180

— Title 5: Revenue accruing from the administrative operation of the institution 2183

— Title 6: Contributions and repayments under Union agreements and programmes 2190

— Title 7: Interest on late payments 2193

— Title 9: Miscellaneous revenue 2195

— Expenditure 2197

— Title 1: Staff at headquarters 2198

— Title 2: Buildings, equipment and operating expenditure at headquarters 2212

— Title 3: Delegations 2229

— Title 10: Other expenditure 2237

— Staff 2239

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

INTRODUCTION

The general budget of the Union is the instrument which sets out and authorises the total amount of revenue and expenditure deemed necessary for the European Union and the European Atomic Energy Community for each year.

The budget is established and implemented in compliance with the principles of unity, budgetary accuracy, annuality, equilibrium, unit of account, universality, specification, sound financial management and transparency.

— The principle of unity and the principle of budgetary accuracy mean that all revenue and expenditure of the Union when it is charged to the budget must be incorporated in a single document.

— The principle of annuality means that the budget is adopted for one budgetary year at a time and that both commitment and payment appropriations for the current budgetary year must, in principle, be used in the course of the year.

— The principle of equilibrium means that forecasts of revenue for the budgetary year must be equal to payment appropriations for that year; borrowing to cover any budget deficit which may arise is not compatible with the own resources system and will not be authorised.

— In accordance with the principle of unit of account, the budget is drawn up and implemented in euros and the accounts shall be presented in euros.

— The principle of universality means that total revenue is to cover total payment appropriations with the exception of a limited number of revenue items which are assigned to particular items of expenditure. Revenue and expenditure are entered in full in the budget without any adjustment against each other.

— The principle of specification means that each appropriation must have a given purpose and be assigned to a specific objective in order to prevent any confusion between appropriations.

— The principle of sound financial management is defined by reference to the principles of economy, efficiency and effectiveness.

— The budget is established in compliance with the principle of transparency, ensuring sound information on the implementation of the budget and the accounts.

The budget presents appropriations and resources by purpose (activity-based budgeting), with a view to enhancing transparency in the management of the budget with reference to the objectives of sound financial management and in particular efficiency and effectiveness.

The expenditure authorised by the present budget totals EUR 145 321 531 152 in commitment appropriations and EUR 141 214 040 563 in payment appropriations, representing a variation rate of + 1,84 % and of + 1,57 % respectively by comparison with the 2014 budget.

Budgetary revenue totals EUR 141 214 040 563. The uniform rate of call for the VAT resource is 0,30 % whilst that for the GNI resource is 0,7481 %. Traditional own resources (customs duties and sugar levies) account for 11,92 % of the financing of the budget for 2015. The VAT resource accounts for 12,93 % and the GNI resource for 74,04 %. Other revenue for this financial year is estimated at EUR 1 575 497 557.

The own resources needed to finance the 2015 budget account for 1,00 % of the total GNI, thus falling below the ceiling of 1,23 % of GNI calculated using the method set out in Article 3(1) of 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).

The tables below set out step by step the method used to calculate the financing of the 2015 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 Budget 2014 (1) Change (%) 1. Smart and inclusive growth 66 922 960 910 65 300 076 773 +2,49 2. Sustainable growth: natural resources 55 998 594 804 56 443 752 595 –0,79 3. Security and citizenship 1 859 513 795 1 665 510 850 +11,65 4. Global Europe 7 422 489 907 6 840 903 616 +8,50 5. Administration 8 658 756 179 8 405 389 881 +3,01 6. Compensation p.m. 28 600 000 — Special instruments 351 724 968 350 000 000 +0,49 Total expenditure (2) 141 214 040 563 139 034 233 715 +1,57





REVENUE

Description Budget 2015 Budget 2014 (3) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 575 497 557 5 545 428 277 –71,59 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) p.m. 1 005 406 925 — 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) p.m. 4 095 463 000 — Total revenue for Titles 3 to 9 1 575 497 577 10 646 298 202 –85,20 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 16 825 900 000 16 084 600 000 +4,61 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 18 264 479 250 17 689 735 350 +3,25 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 104 548 163 756 94 613 600 163 +10,50 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (4) 139 638 543 006 128 387 935 513 +8,76 Total revenue (5) 141 214 040 563 139 034 233 715 +1,57





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 (6) Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) Belgium 1 720 407 000 4 052 264 000 50 2 026 132 000 1 720 407 000 Bulgaria 201 270 000 414 927 000 50 207 463 500 201 270 000 Czech Republic 618 215 000 1 405 091 000 50 702 545 500 618 215 000 Denmark 1 045 978 000 2 742 029 000 50 1 371 014 500 1 045 978 000 Germany 12 873 205 000 30 055 584 000 50 15 027 792 000 12 873 205 000 Estonia 92 227 000 198 736 000 50 99 368 000 92 227 000 Ireland 660 326 000 1 491 005 000 50 745 502 500 660 326 000 Greece 717 672 000 1 845 174 000 50 922 587 000 717 672 000 Spain 4 867 873 000 10 536 508 000 50 5 268 254 000 4 867 873 000 France 9 943 171 000 22 043 072 000 50 11 021 536 000 9 943 171 000 Croatia 268 216 000 430 366 000 50 215 183 000 215 183 000 Croatia Italy 6 158 442 000 16 160 696 000 50 8 080 348 000 6 158 442 000 Cyprus 107 472 000 158 300 000 50 79 150 000 79 150 000 Cyprus Latvia 94 889 000 262 878 000 50 131 439 000 94 889 000 Lithuania 146 760 000 372 032 000 50 186 016 000 146 760 000 Luxembourg 267 324 000 333 256 000 50 166 628 000 166 628 000 Luxembourg Hungary 403 363 000 993 883 000 50 496 941 500 403 363 000 Malta 53 058 000 73 886 000 50 36 943 000 36 943 000 Malta Netherlands 2 797 149 000 6 403 499 000 50 3 201 749 500 2 797 149 000 Austria 1 543 536 000 3 334 038 000 50 1 667 019 000 1 543 536 000 Poland 1 818 157 000 4 097 085 000 50 2 048 542 500 1 818 157 000 Portugal 775 256 000 1 690 835 000 50 845 417 500 775 256 000 Romania 563 787 000 1 537 681 000 50 768 840 500 563 787 000 Slovenia 179 922 000 357 193 000 50 178 596 500 178 596 500 Slovenia Slovakia 238 229 000 756 777 000 50 378 388 500 238 229 000 Finland 946 116 000 2 037 361 000 50 1 018 680 500 946 116 000 Sweden 1 940 367 000 4 508 252 000 50 2 254 126 000 1 940 367 000 United Kingdom 10 038 702 000 21 460 858 000 50 10 730 429 000 10 038 702 000 Total 61 081 089 000 139 753 266 000 69 876 633 000 60 881 597 500





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 1 720 407 000 0,300 516 122 100 Bulgaria 201 270 000 0,300 60 381 000 Czech Republic 618 215 000 0,300 185 464 500 Denmark 1 045 978 000 0,300 313 793 400 Germany 12 873 205 000 0,300 3 861 961 500 Estonia 92 227 000 0,300 27 668 100 Ireland 660 326 000 0,300 198 097 800 Greece 717 672 000 0,300 215 301 600 Spain 4 867 873 000 0,300 1 460 361 900 France 9 943 171 000 0,300 2 982 951 300 Croatia 215 183 000 0,300 64 554 900 Italy 6 158 442 000 0,300 1 847 532 600 Cyprus 79 150 000 0,300 23 745 000 Latvia 94 889 000 0,300 28 466 700 Lithuania 146 760 000 0,300 44 028 000 Luxembourg 166 628 000 0,300 49 988 400 Hungary 403 363 000 0,300 121 008 900 Malta 36 943 000 0,300 11 082 900 Netherlands 2 797 149 000 0,300 839 144 700 Austria 1 543 536 000 0,300 463 060 800 Poland 1 818 157 000 0,300 545 447 100 Portugal 775 256 000 0,300 232 576 800 Romania 563 787 000 0,300 169 136 100 Slovenia 178 596 500 0,300 53 578 950 Slovakia 238 229 000 0,300 71 468 700 Finland 946 116 000 0,300 283 834 800 Sweden 1 940 367 000 0,300 582 110 100 United Kingdom 10 038 702 000 0,300 3 011 610 600 Total 60 881 597 500 18 264 479 250





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 4 052 264 000 3 031 462 322 Bulgaria 414 927 000 310 403 164 Czech Republic 1 405 091 000 1 051 135 964 Denmark 2 742 029 000 2 051 287 280 Germany 30 055 584 000 22 484 312 586 Estonia 198 736 000 148 672 618 Ireland 1 491 005 000 1 115 407 456 Greece 1 845 174 000 1 380 358 106 Spain 10 536 508 000 7 882 267 051 France 22 043 072 000 16 490 224 287 Croatia 430 366 000 321 952 941 Italy 16 160 696 000 12 089 671 606 Cyprus 158 300 000 118 422 809 Latvia 262 878 000 0,7480910 (7) 196 656 672 Lithuania 372 032 000 278 313 800 Luxembourg 333 256 000 249 305 822 Hungary 993 883 000 743 514 950 Malta 73 886 000 55 273 453 Netherlands 6 403 499 000 4 790 400 119 Austria 3 334 038 000 2 494 163 899 Poland 4 097 085 000 3 064 992 510 Portugal 1 690 835 000 1 264 898 485 Romania 1 537 681 000 1 150 325 353 Slovenia 357 193 000 267 212 877 Slovakia 756 777 000 566 138 080 Finland 2 037 361 000 1 524 131 475 Sweden 4 508 252 000 3 372 582 851 United Kingdom 21 460 858 000 16 054 675 220 Total 139 753 266 000 104 548 163 756





TABLE 4

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 (8) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 16,2167 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 5,9238 3. (1) – (2) 10,2929 4. Total allocated expenditure 126 118 882 798 5. Enlargement related expenditure (9) 29 283 982 122 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 96 834 900 676 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 6 578 286 401 8. United Kingdom’s advantage (10) 1 119 838 248 9. Core United Kingdom’s correction = (7) – (8) 5 458 448 153 10. Windfall gains deriving from traditional own resources (11) 25 084 566 11. Correction for the United Kingdom = (9) – (10) 5 433 363 587





TABLE 5

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 433 363 587 (Chapter 1 5)

Member State Percentage share of GNI base Shares without the United Kingdom Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2 Column 4 distributed in accordance with column 3 Financing scale Financing scale applied to the correction (1) (2) (3) (4) (5) (6) = (2) + (4) + (5) (7) Belgium 2,90 3,43 5,48 1,54 4,96 269 708 378 Bulgaria 0,30 0,35 0,56 0,16 0,51 27 616 485 Czech Republic 1,01 1,19 1,90 0,53 1,72 93 519 281 Denmark 1,96 2,32 3,71 1,04 3,36 182 502 472 Germany 21,51 25,41 0,00 –19,06 0,00 6,35 345 125 522 Estonia 0,14 0,17 0,27 0,08 0,24 13 227 362 Ireland 1,07 1,26 2,02 0,57 1,83 99 237 498 Greece 1,32 1,56 2,49 0,70 2,26 122 810 085 Spain 7,54 8,91 14,24 4,00 12,91 701 283 156 France 15,77 18,63 29,79 8,37 27,00 1 467 130 770 Croatia 0,31 0,36 0,58 0,16 0,53 28 644 066 Italy 11,56 13,66 21,84 6,13 19,80 1 075 614 795 Cyprus 0,11 0,13 0,21 0,06 0,19 10 536 045 Latvia 0,19 0,22 0,36 0,10 0,32 17 496 491 Lithuania 0,27 0,31 0,50 0,14 0,46 24 761 503 Luxembourg 0,24 0,28 0,45 0,13 0,41 22 180 671 Hungary 0,71 0,84 1,34 0,38 1,22 66 150 323 Malta 0,05 0,06 0,10 0,03 0,09 4 917 664 Netherlands 4,58 5,41 0,00 –4,06 0,00 1,35 73 530 793 Austria 2,39 2,82 0,00 –2,11 0,00 0,70 38 284 453 Poland 2,93 3,46 5,54 1,56 5,02 272 691 550 Portugal 1,21 1,43 2,29 0,64 2,07 112 537 674 Romania 1,10 1,30 2,08 0,58 1,88 102 344 134 Slovenia 0,26 0,30 0,48 0,14 0,44 23 773 857 Slovakia 0,54 0,64 1,02 0,29 0,93 50 369 151 Finland 1,46 1,72 2,75 0,77 2,50 135 601 563 Sweden 3,23 3,81 0,00 –2,86 0,00 0,95 51 767 845 United Kingdom 15,36 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –28,09 28,09 100,00 5 433 363 587

The calculations are made to 15 decimal places.

TABLE 6

Summary of financing (12) 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 (13) 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 1 502 800 000 1 509 400 000 503 133 333 516 122 100 3 031 462 322 269 708 378 3 817 292 800 3,11 5 326 692 800 Bulgaria 400 000 62 900 000 63 300 000 21 100 000 60 381 000 310 403 164 27 616 485 398 400 649 0,32 461 700 649 Czech Republic 3 400 000 176 200 000 179 600 000 59 866 667 185 464 500 1 051 135 964 93 519 281 1 330 119 745 1,08 1 509 719 745 Denmark 3 400 000 325 000 000 328 400 000 109 466 667 313 793 400 2 051 287 280 182 502 472 2 547 583 152 2,07 2 875 983 152 Germany 26 300 000 3 525 500 000 3 551 800 000 1 183 933 329 3 861 961 500 22 484 312 586 345 125 522 26 691 399 608 21,73 30 243 199 608 Estonia 0 24 500 000 24 500 000 8 166 667 27 668 100 148 672 618 13 227 362 189 568 080 0,15 214 068 080 Ireland 0 237 400 000 237 400 000 79 133 333 198 097 800 1 115 407 456 99 237 498 1 412 742 754 1,15 1 650 142 754 Greece 1 400 000 111 800 000 113 200 000 37 733 334 215 301 600 1 380 358 106 122 810 085 1 718 469 791 1,40 1 831 669 791 Spain 4 700 000 1 099 500 000 1 104 200 000 368 066 667 1 460 361 900 7 882 267 051 701 283 156 10 043 912 107 8,18 11 148 112 107 France 30 900 000 1 488 500 000 1 519 400 000 506 466 667 2 982 951 300 16 490 224 287 1 467 130 770 20 940 306 357 17,05 22 459 706 357 Croatia 1 700 000 36 100 000 37 800 000 12 600 000 64 554 900 321 952 941 28 644 066 415 151 907 0,34 452 951 907 Italy 4 700 000 1 481 900 000 1 486 600 000 495 533 334 1 847 532 600 12 089 671 606 1 075 614 795 15 012 819 001 12,22 16 499 419 001 Cyprus 0 15 100 000 15 100 000 5 033 333 23 745 000 118 422 809 10 536 045 152 703 854 0,12 167 803 854 Latvia 0 23 500 000 23 500 000 7 833 333 28 466 700 196 656 672 17 496 491 242 619 863 0,20 266 119 863 Lithuania 800 000 57 600 000 58 400 000 19 466 667 44 028 000 278 313 800 24 761 503 347 103 303 0,28 405 503 303 Luxembourg 0 12 300 000 12 300 000 4 100 000 49 988 400 249 305 822 22 180 671 321 474 893 0,26 333 774 893 Hungary 2 100 000 89 300 000 91 400 000 30 466 667 121 008 900 743 514 950 66 150 323 930 674 173 0,76 1 022 074 173 Malta 0 9 200 000 9 200 000 3 066 667 11 082 900 55 273 453 4 917 664 71 274 017 0,06 80 474 017 Netherlands 7 200 000 2 054 200 000 2 061 400 000 687 133 333 839 144 700 4 790 400 119 73 530 793 5 703 075 612 4,64 7 764 475 612 Austria 3 200 000 180 600 000 183 800 000 61 266 667 463 060 800 2 494 163 899 38 284 453 2 995 509 152 2,44 3 179 309 152 Poland 12 800 000 398 300 000 411 100 000 137 033 334 545 447 100 3 064 992 510 272 691 550 3 883 131 160 3,16 4 294 231 160 Portugal 100 000 131 700 000 131 800 000 43 933 333 232 576 800 1 264 898 485 112 537 674 1 610 012 959 1,31 1 741 812 959 Romania 900 000 111 100 000 112 000 000 37 333 333 169 136 100 1 150 325 353 102 344 134 1 421 805 587 1,16 1 533 805 587 Slovenia 0 62 600 000 62 600 000 20 866 667 53 578 950 267 212 877 23 773 857 344 565 684 0,28 407 165 684 Slovakia 1 300 000 96 900 000 98 200 000 32 733 333 71 468 700 566 138 080 50 369 151 687 975 931 0,56 786 175 931 Finland 700 000 124 300 000 125 000 000 41 666 667 283 834 800 1 524 131 475 135 601 563 1 943 567 838 1,58 2 068 567 838 Sweden 2 600 000 478 700 000 481 300 000 160 433 334 582 110 100 3 372 582 851 51 767 845 4 006 460 796 3,26 4 487 760 796 United Kingdom 9 500 000 2 783 700 000 2 793 200 000 931 066 667 3 011 610 600 16 054 675 220 –5 433 363 587 13 632 922 233 11,10 16 426 122 233 Total 124 700 000 16 701 200 000 16 825 900 000 5 608 633 333 18 264 479 250 104 548 163 756 0 122 812 643 006 100,00 139 638 543 006

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Financial year 2015 Financial year 2014 Financial year 2013 1 OWN RESOURCES 139 638 543 006 128 387 935 513 140 099 576 848,56 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 5 100 869 925 697 682 743,61 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1 300 952 883 1 274 999 230 1 199 275 874,85 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 54 453 674 53 752 047 610 755 511,67 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 60 000 000 60 000 000 3 897 761 733,08 7 INTEREST ON LATE PAYMENTS AND FINES 123 000 000 3 973 000 000 2 972 783 038,59 8 BORROWING AND LENDING OPERATIONS 6 890 000 153 477 000 1 839 600,— 9 MISCELLANEOUS REVENUE 30 201 000 30 200 000 23 983 643,20 GRAND TOTAL 141 214 040 563 139 034 233 715 149 503 658 993,56

TITLE 1

OWN RESOURCES

Article Item Heading Financial year 2015 Financial year 2014 Financial year 2013 % 2013/2015 CHAPTER 1 1 1 1 0 Production levies related to the marketing year 2005/2006 and previous years p.m. – 214 000 000 –6 770 330,36 1 1 1 Sugar storage levies p.m. p.m. 0,— 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. 0,— 1 1 7 Production charge 124 700 000 124 500 000 124 203 303,03 99,60 1 1 8 One-off amounts on additional sugar quotas and supplementary isoglucose quotas p.m. p.m. 0,— 1 1 9 Surplus amount p.m. p.m. 84 166 097,02 CHAPTER 1 1 — TOTAL 124 700 000 –89 500 000 201 599 069,69 161,67 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom 16 701 200 000 16 174 100 000 15 163 722 761,63 90,79 CHAPTER 1 2 — TOTAL 16 701 200 000 16 174 100 000 15 163 722 761,63 90,79 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 18 264 479 250 17 689 735 350 14 542 019 378,60 79,62 CHAPTER 1 3 — TOTAL 18 264 479 250 17 689 735 350 14 542 019 378,60 79,62 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 104 548 163 756 94 613 600 163 110 032 395 624,40 105,25 CHAPTER 1 4 — TOTAL 104 548 163 756 94 613 600 163 110 032 395 624,40 105,25 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,— 165 645 823,06 CHAPTER 1 5 — TOTAL 0,— 0,— 165 645 823,06 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. –5 805 808,82 CHAPTER 1 6 — TOTAL p.m. p.m. –5 805 808,82 Title 1 — Total 139 638 543 006 128 387 935 513 140 099 576 848,56 100,33 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 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)

1 1 0

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

Financial year 2015 Financial year 2014 Financial year 2013 p.m. – 214 000 000 –6 770 330,36

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.

Member State Budget 2015 Budget 2014 Outturn 2013 Belgium p.m. –13 608 187 0,— Bulgaria — — 0,— Czech Republic p.m. – 680 683 0,— Denmark p.m. –8 437 845 0,— Germany p.m. –71 022 930 0,— Estonia — — 0,— Ireland p.m. –1 628 671 0,— Greece p.m. – 907 524 0,— Spain p.m. –3 951 238 0,— France p.m. –66 471 563 0,— Croatia — — 0,— Italy p.m. –5 433 959 0,— Cyprus — — 0,— Latvia p.m. –37 322 0,— Lithuania p.m. –52 455 0,— Luxembourg — — 0,— Hungary p.m. – 343 310 0,— Malta — — 0,— Netherlands p.m. –16 005 676 0,— Austria p.m. –6 487 560 0,— Poland p.m. –3 906 994 0,— Portugal p.m. – 551 346 0,— Romania — — 0,— Slovenia p.m. –4 160 0,— Slovakia p.m. – 767 751 0,— Finland p.m. –1 207 994 0,— Sweden p.m. –3 009 989 –6 770 330,36 United Kingdom p.m. –9 482 843 0,— Article 1 1 0 — Total p.m. – 214 000 000 –6 770 330,36

1 1 1

Sugar storage levies

Financial year 2015 Financial year 2014 Financial year 2013 p.m. p.m. 0,—

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 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 Budget 2014 Outturn 2013 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 p.m. p.m. 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 p.m. p.m. 0,— Italy p.m. p.m. 0,— Cyprus p.m. p.m. 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta p.m. p.m. 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 1 —Total p.m. p.m. 0,—

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

Financial year 2015 Financial year 2014 Financial year 2013 p.m. p.m. 0,—

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 2015 Budget 2014 Outturn 2013 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

Financial year 2015 Financial year 2014 Financial year 2013 124 700 000 124 500 000 124 203 303,03

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 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), 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 2015 Budget 2014 Outturn 2013 Belgium 6 600 000 6 600 000 6 601 725,90 Bulgaria 400 000 400 000 401 391,00 Czech Republic 3 400 000 3 400 000 3 287 279,02 Denmark 3 400 000 3 400 000 3 350 952,60 Germany 26 300 000 26 300 000 26 339 173,20 Estonia — — 0,— Ireland p.m. p.m. 0,— Greece 1 400 000 1 400 000 1 428 318,00 Spain 4 700 000 4 700 000 4 728 467,63 France 30 900 000 30 900 000 30 933 280,80 Croatia 1 700 000 1 700 000 0,— Italy 4 700 000 4 700 000 6 788 003,64 Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania 800 000 800 000 812 268,00 Luxembourg — — 0,— Hungary 2 100 000 1 900 000 1 870 004,23 Malta — — 0,— Netherlands 7 200 000 7 200 000 7 243 992,00 Austria 3 200 000 3 200 000 3 159 246,60 Poland 12 800 000 12 800 000 12 655 238,28 Portugal 100 000 100 000 56 250,00 Romania 900 000 900 000 1 076 197,04 Slovenia p.m. p.m. 0,— Slovakia 1 300 000 1 300 000 1 317 300,75 Finland 700 000 700 000 728 991,00 Sweden 2 600 000 2 600 000 2 643 241,19 United Kingdom 9 500 000 9 500 000 8 781 982,15 Article 1 1 7 — Total 124 700 000 124 500 000 124 203 303,03

1 1 8

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

Financial year 2015 Financial year 2014 Financial year 2013 p.m. p.m. 0,—

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 2015 Budget 2014 Outturn 2013 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

Financial year 2015 Financial year 2014 Financial year 2013 p.m. p.m. 84 166 097,02

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 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), 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 2015 Budget 2014 Outturn 2013 Belgium p.m. p.m. 2 295 181,67 Bulgaria p.m. p.m. 0,— Czech Republic p.m. p.m. 4 265 113,29 Denmark p.m. p.m. 1 769 323,22 Germany p.m. p.m. 21 736 798,74 Estonia — — 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 831 594,75 France p.m. p.m. 9 922 263,00 Croatia p.m. p.m. 0,— Italy p.m. p.m. 843 617,72 Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 4 254 302,66 Luxembourg — — 0,— Hungary p.m. p.m. 366 790,17 Malta — — 0,— Netherlands p.m. p.m. 6 168 762,72 Austria p.m. p.m. 11 611,13 Poland p.m. p.m. 18 357 999,48 Portugal p.m. p.m. 0,— Romania p.m. p.m. 4 028 324,41 Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 2 238 923,36 Finland p.m. p.m. 2 238 923,36 Sweden p.m. p.m. 3 174 662,79 United Kingdom p.m. p.m. 1 661 904,55 Article 1 1 9 — Total p.m. p.m. 84 166 097,02

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

Financial year 2015 Financial year 2014 Financial year 2013 16 701 200 000 16 174 100 000 15 163 722 761,63

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 Budget 2014 Outturn 2013 Belgium 1 502 800 000 1 437 939 613 1 350 606 110,33 Bulgaria 62 900 000 59 648 930 54 328 885,01 Czech Republic 176 200 000 167 448 201 164 102 327,25 Denmark 325 000 000 310 359 235 288 227 620,29 Germany 3 525 500 000 3 401 939 670 3 203 001 836,17 Estonia 24 500 000 23 305 176 21 676 016,42 Ireland 237 400 000 235 618 407 210 583 219,37 Greece 111 800 000 111 905 910 110 849 783,99 Spain 1 099 500 000 1 044 215 608 987 521 152,51 France 1 488 500 000 1 455 392 829 1 376 311 972,42 Croatia 36 100 000 35 727 758 11 475 926,50 Italy 1 481 900 000 1 435 270 298 1 412 146 293,09 Cyprus 15 100 000 15 605 228 14 810 016,61 Latvia 23 500 000 22 175 850 20 716 634,94 Lithuania 57 600 000 54 720 963 50 272 974,92 Luxembourg 12 300 000 12 114 585 11 302 448,63 Hungary 89 300 000 89 730 060 88 623 015,27 Malta 9 200 000 9 342 604 8 878 706,93 Netherlands 2 054 200 000 1 970 981 343 1 794 176 409,57 Austria 180 600 000 173 300 162 160 705 160,97 Poland 398 300 000 382 020 084 352 780 715,19 Portugal 131 700 000 125 149 821 113 956 093,58 Romania 111 100 000 106 464 614 100 239 317,88 Slovenia 62 600 000 60 264 926 57 511 930,36 Slovakia 96 900 000 89 627 394 82 383 606,82 Finland 124 300 000 121 556 512 124 613 419,83 Sweden 478 700 000 459 635 560 443 540 584,50 United Kingdom 2 783 700 000 2 762 638 659 2 548 380 582,28 Article 1 2 0 — Total 16 701 200 000 16 174 100 000 15 163 722 761,63

CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM

1 3 0

Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

Financial year 2015 Financial year 2014 Financial year 2013 18 264 479 250 17 689 735 350 14 542 019 378,60

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 2007-2013 only, the rate of call of the VAT-based own resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

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)(b) and (4) thereof.

Member State Budget 2015 Budget 2014 Outturn 2013 Belgium 516 122 100 499 622 100 489 384 900,00 Bulgaria 60 381 000 57 927 300 58 248 300,02 Czech Republic 185 464 500 178 991 400 189 687 885,01 Denmark 313 793 400 285 388 800 297 569 416,65 Germany 3 861 961 500 3 725 690 100 1 797 675 750,00 Estonia 27 668 100 26 144 100 25 017 000,00 Ireland 198 097 800 196 628 400 194 340 000,00 Greece 215 301 600 212 793 600 199 643 100,00 Spain 1 460 361 900 1 427 048 700 1 354 325 100,00 France 2 982 951 300 2 919 401 100 2 836 607 100,00 Croatia 64 554 900 63 347 850 32 137 898,87 Italy 1 847 532 600 1 812 851 100 1 929 954 300,00 Cyprus 23 745 000 23 013 300 23 936 850,00 Latvia 28 466 700 26 570 100 23 337 734,58 Lithuania 44 028 000 41 524 800 39 907 500,03 Luxembourg 49 988 400 48 755 700 49 310 850,00 Hungary 121 008 900 120 509 400 116 400 060,05 Malta 11 082 900 10 564 650 9 823 050,00 Netherlands 839 144 700 823 095 900 259 068 800,00 Austria 463 060 800 449 919 300 325 186 200,00 Poland 545 447 100 525 251 100 550 918 399,89 Portugal 232 576 800 230 141 400 230 820 900,00 Romania 169 136 100 158 521 800 152 213 616,54 Slovenia 53 578 950 52 845 450 51 960 900,00 Slovakia 71 468 700 69 001 800 75 870 000,00 Finland 283 834 800 278 532 000 283 354 200,00 Sweden 582 110 100 566 793 000 189 574 719,61 United Kingdom 3 011 610 600 2 858 861 100 2 755 744 847,35 Article 1 3 0 — Total 18 264 479 250 17 689 735 350 14 542 019 378,60

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

Financial year 2015 Financial year 2014 Financial year 2013 104 548 163 756 94 613 600 163 110 032 395 624,40

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 0,7481 %.

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 Budget 2014 Outturn 2013 Belgium 3 031 462 322 2 752 569 449 3 269 456 218,00 Bulgaria 310 403 164 280 112 820 335 554 542,07 Czech Republic 1 051 135 964 952 134 378 1 172 523 487,29 Denmark 2 051 287 280 1 861 020 966 2 160 348 389,96 Germany 22 484 312 586 20 336 920 973 23 193 444 042,00 Estonia 148 672 618 130 457 204 145 129 074,00 Ireland 1 115 407 456 1 005 662 600 1 129 478 837,00 Greece 1 380 358 106 1 261 209 951 1 536 393 391,00 Spain 7 882 267 051 7 210 679 301 8 713 469 013,00 France 16 490 224 287 15 014 013 074 17 697 582 270,00 Croatia 321 952 941 296 134 052 180 489 088,74 Italy 12 089 671 606 11 053 651 104 13 151 631 037,00 Cyprus 118 422 809 107 580 948 134 558 595,00 Latvia 196 656 672 172 605 499 197 354 560,69 Lithuania 278 313 800 244 897 383 279 846 193,30 Luxembourg 249 305 822 227 919 701 277 195 984,00 Hungary 743 514 950 686 854 241 788 800 676,33 Malta 55 273 453 49 386 879 55 219 288,00 Netherlands 4 790 400 119 4 382 027 230 5 151 354 871,00 Austria 2 494 163 899 2 256 035 360 2 684 283 716,00 Poland 3 064 992 510 2 757 003 897 3 156 196 753,97 Portugal 1 264 898 485 1 160 869 691 1 344 995 702,00 Romania 1 150 325 353 1 013 065 268 1 179 354 596,35 Slovenia 267 212 877 247 038 175 292 092 973,00 Slovakia 566 138 080 508 952 508 611 070 009,00 Finland 1 524 131 475 1 390 603 421 1 683 693 730,00 Sweden 3 372 582 851 3 071 321 011 3 646 524 705,97 United Kingdom 16 054 675 220 14 182 873 079 15 864 353 879,73 Article 1 4 0 — Total 104 548 163 756 94 613 600 163 110 032 395 624,40

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 2007/436/EC, Euratom

Financial year 2015 Financial year 2014 Financial year 2013 0,— 0,— 165 645 823,06

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 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.

Member State Budget 2015 Budget 2014 Outturn 2013 Belgium 269 708 378 274 500 044 230 617 663,00 Bulgaria 27 616 485 27 934 257 23 669 014,00 Czech Republic 93 519 281 94 951 620 82 406 912,84 Denmark 182 502 472 185 590 353 152 383 079,65 Germany 345 125 522 350 335 402 284 710 504,00 Estonia 13 227 362 13 009 847 10 236 971,00 Ireland 99 237 498 100 289 723 79 670 059,00 Greece 122 810 085 125 774 188 108 372 594,00 Spain 701 283 156 719 085 138 614 622 042,00 France 1 467 130 770 1 497 272 756 1 248 334 520,00 Croatia 28 644 066 29 531 974 12 729 377,24 Italy 1 075 614 795 1 102 325 579 927 676 717,00 Cyprus 10 536 045 10 728 512 9 491 361,00 Latvia 17 496 491 17 213 087 13 920 358,73 Lithuania 24 761 503 24 422 396 19 739 513,01 Luxembourg 22 180 671 22 729 297 19 552 576,00 Hungary 66 150 323 68 496 553 55 613 545,54 Malta 4 917 664 4 925 108 3 895 003,00 Netherlands 73 530 793 75 487 301 63 235 319,00 Austria 38 284 453 38 863 752 32 950 853,00 Poland 272 691 550 274 942 269 222 605 107,31 Portugal 112 537 674 115 767 753 94 871 974,00 Romania 102 344 134 101 027 954 83 240 635,43 Slovenia 23 773 857 24 635 887 20 603 365,00 Slovakia 50 369 151 50 755 299 43 103 051,00 Finland 135 601 563 138 677 954 118 762 720,00 Sweden 51 767 845 52 908 328 44 700 654,55 United Kingdom –5 433 363 587 –5 542 182 331 –4 456 069 667,24 Article 1 5 0 — Total 0 0 165 645 823,06

CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

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

Financial year 2015 Financial year 2014 Financial year 2013 p.m. p.m. –5 805 808,82

Remarks

For the period 2007-2013 only, the Netherlands benefits from a gross reduction in its annual GNI contribution of EUR 605 000 000 and Sweden from a gross reduction in its annual GNI contribution of EUR 150 000 000, measured in 2004 prices. These amounts are adjusted to current prices.

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(9) thereof.

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(5) thereof.

Member State Budget 2015 Budget 2014 Outturn 2013 Belgium p.m. p.m. 25 535 591,00 Bulgaria p.m. p.m. 2 620 798,00 Czech Republic p.m. p.m. 9 194 556,59 Denmark p.m. p.m. 16 873 421,44 Germany p.m. p.m. 181 148 872,00 Estonia p.m. p.m. 1 133 509,00 Ireland p.m. p.m. 8 821 623,00 Greece p.m. p.m. 11 999 767,00 Spain p.m. p.m. 68 055 226,00 France p.m. p.m. 138 224 279,00 Croatia p.m. p.m. 1 410 810,26 Italy p.m. p.m. 102 718 817,00 Cyprus p.m. p.m. 1 050 949,00 Latvia p.m. p.m. 1 541 904,61 Lithuania p.m. p.m. 2 185 696,00 Luxembourg p.m. p.m. 2 164 997,00 Hungary p.m. p.m. 6 165 547,35 Malta p.m. p.m. 431 282,00 Netherlands p.m. p.m. – 653 364 512,00 Austria p.m. p.m. 20 965 190,00 Poland p.m. p.m. 24 644 758,22 Portugal p.m. p.m. 10 504 885,00 Romania p.m. p.m. 9 227 071,88 Slovenia p.m. p.m. 2 281 348,00 Slovakia p.m. p.m. 4 772 669,00 Finland p.m. p.m. 13 150 234,00 Sweden p.m. p.m. – 142 913 714,45 United Kingdom p.m. p.m. 123 648 615,28 Article 1 6 0 — Total p.m. p.m. –5 805 808,82

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Article Item Heading Financial year 2015 Financial year 2014 Financial year 2013 % 2013/2015 CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. 1 005 406 925 1 023 276 525,93 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. 30 335 185,93 CHAPTER 3 0 — TOTAL p.m. 1 005 406 925 1 053 611 711,86 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. –80 683 434 – 522 295 950,96 Article 3 1 0 — Total p.m. –80 683 434 – 522 295 950,96 CHAPTER 3 1 — TOTAL p.m. –80 683 434 – 522 295 950,96 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. 4 176 146 434 162 212 525,29 Article 3 2 0 — Total p.m. 4 176 146 434 162 212 525,29 CHAPTER 3 2 — TOTAL p.m. 4 176 146 434 162 212 525,29 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. –83 117,97 CHAPTER 3 4 — TOTAL p.m. p.m. –83 117,97 CHAPTER 3 5 3 5 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 5 0 4 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. 0,— 4 237 575,39 Article 3 5 0 — Total p.m. 0,— 4 237 575,39 CHAPTER 3 5 — TOTAL p.m. 0,— 4 237 575,39 CHAPTER 3 6 3 6 0 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 6 0 4 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. 0,— 0,— Article 3 6 0 — Total p.m. 0,— 0,— CHAPTER 3 6 — TOTAL p.m. 0,— 0,— Title 3 — Total p.m. 5 100 869 925 697 682 743,61 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 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0

Surplus available from the preceding financial year

Financial year 2015 Financial year 2014 Financial year 2013 p.m. 1 005 406 925 1 023 276 525,93

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 15 of Regulation (EC, Euratom) No 1150/2000.

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 (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).

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 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

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

Financial year 2015 Financial year 2014 Financial year 2013 p.m. p.m. 30 335 185,93

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.

The revenue under 2013 relates to Croatia’s accession to the Union, not to surplus resources in the Guarantee Fund.

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).

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 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

Financial year 2015 Financial year 2014 Financial year 2013 p.m. –80 683 434 – 522 295 950,96

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.

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 Budget 2014 Outturn 2013 Belgium p.m. 9 024 000 –12 458 243,04 Bulgaria p.m. 0 1 722 213,04 Czech Republic p.m. 5 266 000 10 144 574,21 Denmark p.m. –7 945 000 –7 169 324,83 Germany p.m. –27 014 000 6 417 040,13 Estonia p.m. – 459 000 –89 109,48 Ireland p.m. 6 536 000 7 881 932,84 Greece p.m. 73 206 000 4 577 285,49 Spain p.m. –45 030 000 –62 257 349,78 France p.m. 36 978 000 503 512,66 Croatia p.m. – 214 000 0,— Italy p.m. –52 778 434 – 197 786 674,07 Cyprus p.m. 0 234 750,00 Latvia p.m. 5 480 000 3 161 297,61 Lithuania p.m. –1 225 000 3 481 503,19 Luxembourg p.m. –10 259 000 –6 403 200,00 Hungary p.m. 1 932 000 –7 202 006,86 Malta p.m. 0 1 379 550,00 Netherlands p.m. –4 505 000 1 088 789,16 Austria p.m. 3 073 000 8 645 702,52 Poland p.m. –75 926 000 –49 476 495,63 Portugal p.m. 12 195 000 –5 193 463,49 Romania p.m. 2 163 000 1 621 647,83 Slovenia p.m. 0 256 584,23 Slovakia p.m. 34 000 –7 979 411,93 Finland p.m. –8 009 000 1 987 311,47 Sweden p.m. –3 206 000 9 060 425,23 United Kingdom p.m. 0 – 228 444 791,46 Item 3 1 0 3 — Total p.m. –80 683 434 – 522 295 950,96

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

Financial year 2015 Financial year 2014 Financial year 2013 p.m. 4 176 146 434 162 212 525,29

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.

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 Budget 2014 Outturn 2013 Belgium p.m. 109 853 000 –71 448 672,81 Bulgaria p.m. 0 487 404,28 Czech Republic p.m. 73 255 000 –20 167 772,06 Denmark p.m. – 117 740 000 –7 319 713,70 Germany p.m. 1 386 017 000 655 046 813,96 Estonia p.m. 7 770 000 8 869 725,49 Ireland p.m. 105 640 000 104 719 680,37 Greece p.m. 148 776 000 –55 743 196,80 Spain p.m. 634 182 000 – 297 786 532,46 France p.m. 0 –12 170 248,48 Croatia p.m. –1 205 000 0,— Italy p.m. 381 068 434 – 147 862 799,63 Cyprus p.m. 0 1 009 407,31 Latvia p.m. 19 093 000 8 790 229,73 Lithuania p.m. 8 741 000 4 337 553,12 Luxembourg p.m. –56 671 000 –30 764 327,53 Hungary p.m. 37 850 000 –37 647 611,19 Malta p.m. 0 6 758 604,45 Netherlands p.m. 1 107 927 000 –76 851 515,33 Austria p.m. –60 167 000 –45 181 114,99 Poland p.m. 49 123 000 –73 016 227,92 Portugal p.m. 109 407 000 2 448 897,61 Romania p.m. 72 917 000 –57 334 051,33 Slovenia p.m. 0 1 240 415,8 Slovakia p.m. –6 697 000 –12 408 432,93 Finland p.m. –26 310 000 –69 206 795,82 Sweden p.m. 193 317 000 17 792 350,12 United Kingdom p.m. 0 365 620 456,02 Item 3 2 0 3 — Total p.m. 4 176 146 434 162 212 525,29

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

Financial year 2015 Financial year 2014 Financial year 2013 p.m. p.m. –83 117,97

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 (EC, Euratom) No 1150/2000 on the first working day of December, in accordance with Article 10a of that Regulation.

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 10a 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 2015 Budget 2014 Outturn 2013 Belgium p.m. p.m. 1 734 464,81 Bulgaria p.m. p.m. 178 324,39 Czech Republic p.m. p.m. 599 168,23 Denmark p.m. p.m. –3 915 012,19 Germany p.m. p.m. 12 563 438,84 Estonia p.m. p.m. 76 317,48 Ireland p.m. p.m. –2 994 073,71 Greece p.m. p.m. 896 007,92 Spain p.m. p.m. 4 680 207,35 France p.m. p.m. 9 512 879,41 Croatia p.m. p.m. 0,— Italy p.m. p.m. 7 164 110,40 Cyprus p.m. p.m. 78 830,11 Latvia p.m. p.m. 101 478,23 Lithuania p.m. p.m. 146 723,39 Luxembourg p.m. p.m. 134 572,61 Hungary p.m. p.m. 407 869,73 Malta p.m. p.m. 29 516,42 Netherlands p.m. p.m. 2 781 128,9 Austria p.m. p.m. 1 404 073,25 Poland p.m. p.m. 1 670 745,22 Portugal p.m. p.m. 741 582,83 Romania p.m. p.m. 604 254,17 Slovenia p.m. p.m. 160 748,07 Slovakia p.m. p.m. 319 452,91 Finland p.m. p.m. 884 954,22 Sweden p.m. p.m. 1 869 673,16 United Kingdom p.m. p.m. –41 914 554,12 Article 3 4 0 — Total p.m. p.m. –83 117,97

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

Financial year 2015 Financial year 2014 Financial year 2013 p.m. 0,— 4 237 575,39

Remarks

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

The figures for 2013 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 2009.

The figures for 2014 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 2010.

Legal basis

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Articles 4 and 5 thereof.

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.

Member State Budget 2015 Budget 2014 Outturn 2013 Belgium p.m. 4 520 547 –1 560 520,00 Bulgaria p.m. 562 835 347 361,00 Czech Republic p.m. 2 556 272 590 509,44 Denmark p.m. 3 345 263 –2 767 464,85 Germany p.m. 10 941 079 –5 926 083,00 Estonia p.m. 334 638 – 102 455,00 Ireland p.m. 5 207 662 –1 276 162,00 Greece p.m. 452 777 –11 973 529,00 Spain p.m. 5 161 577 –19 472 383,00 France p.m. 36 713 295 –44 165 819,00 Croatia — — 0,— Italy p.m. 25 185 874 –25 357 823,00 Cyprus p.m. 919 896 – 337 011,00 Latvia p.m. 377 190 85 890,94 Lithuania p.m. 527 852 – 214 388,00 Luxembourg p.m. – 467 949 – 694 287,00 Hungary p.m. 925 341 –2 305 660,71 Malta p.m. 320 963 7 989,00 Netherlands p.m. 1 088 457 –2 758 821,00 Austria p.m. 439 387 – 712 461,00 Poland p.m. 4 287 709 –2 893 204,95 Portugal p.m. 2 496 000 – 244 526,00 Romania p.m. – 392 307 22 554,13 Slovenia p.m. 896 466 – 485 496,00 Slovakia p.m. 913 354 –1 338 212,00 Finland p.m. 822 308 –1 122 623,00 Sweden p.m. 867 048 2 282 300,53 United Kingdom p.m. – 109 003 534 126 609 899,86 Item 3 5 0 4 — Total p.m. 0 4 237 575,39

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

Financial year 2015 Financial year 2014 Financial year 2013 p.m. 0,— 0,—

Remarks

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

The figures for 2014 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 2011.

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.

Member State Budget 2015 Budget 2014 Outturn 2013 Belgium p.m. 8 101 453 0,— Bulgaria p.m. 1 375 381 0,— Czech Republic p.m. 5 056 538 0,— Denmark p.m. 7 280 734 0,— Germany p.m. 18 309 269 0,— Estonia p.m. 885 630 0,— Ireland p.m. 8 409 370 0,— Greece p.m. 3 438 553 0,— Spain p.m. 21 543 140 0,— France p.m. 58 179 865 0,— Croatia p.m. — 0,— Italy p.m. 37 543 615 0,— Cyprus p.m. 479 335 0,— Latvia p.m. 1 333 866 0,— Lithuania p.m. 1 324 873 0,— Luxembourg p.m. –29 470 0,— Hungary p.m. 4 872 613 0,— Malta p.m. 438 532 0,— Netherlands p.m. 2 529 744 0,— Austria p.m. 1 155 028 0,— Poland p.m. 17 881 528 0,— Portugal p.m. 5 178 017 0,— Romania p.m. 305 779 0,— Slovenia p.m. 1 156 634 0,— Slovakia p.m. 1 786 552 0,— Finland p.m. 1 891 154 0,— Sweden p.m. 2 983 045 0,— United Kingdom p.m. – 213 410 778 0,— Item 3 6 0 4 — Total p.m. 0 0,—

TITLE 4

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

Article Item Heading Financial year 2015 Financial year 2014 Financial year 2013 % 2013/2015 CHAPTER 4 0 4 0 0 Proceeds from the tax on the salaries, wages and allowances of Members of the institutions, officials, other servants and persons in receipt of a pension, and members of the governing bodies of the European Investment Bank, the European Central Bank, the European Investment Fund, their staff and persons in receipt of a pension 677 271 687 654 290 626 620 108 853,76 91,56 4 0 3 Proceeds from the temporary contribution from the salaries of Members of the institutions, officials and other servants in active employment p.m. p.m. 22 850,10 4 0 4 Proceeds from the special levy and the solidarity levy on the salaries of Members of the institutions, officials and other servants in active employment 76 200 621 68 333 233 409 187,70 0,54 CHAPTER 4 0 — TOTAL 753 472 308 722 623 859 620 540 891,56 82,36 CHAPTER 4 1 4 1 0 Staff contributions to the pension scheme 421 735 470 435 628 040 445 524 833,32 105,64 4 1 1 Transfer or purchase of pension rights by staff 103 896 621 92 862 947 104 883 767,68 100,95 4 1 2 Contributions to the pensions scheme by officials and temporary staff on leave on personal grounds 110 000 110 000 76 835,82 69,85 CHAPTER 4 1 — TOTAL 525 742 091 528 600 987 550 485 436,82 104,71 CHAPTER 4 2 4 2 0 Employer’s contribution by decentralised agencies and international organisations to the pension scheme 21 738 484 23 774 384 28 239 167,47 129,90 4 2 1 Contributions by Members of the European Parliament to the pension scheme p.m. p.m. 10 379,— CHAPTER 4 2 — TOTAL 21 738 484 23 774 384 28 249 546,47 129,95 Title 4 — Total 1 300 952 883 1 274 999 230 1 199 275 874,85 92,18 CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME CHAPTER 4 2 — OTHER CONTRIBUTIONS TO THE PENSION SCHEME

CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS

4 0 0

Proceeds from the tax on the salaries, wages and allowances of Members of the institutions, officials, other servants and persons in receipt of a pension, and members of the governing bodies of the European Investment Bank, the European Central Bank, the European Investment Fund, their staff and persons in receipt of a pension

Financial year 2015 Financial year 2014 Financial year 2013 677 271 687 654 290 626 620 108 853,76

Remarks

This revenue represents all the tax levied on salaries, wages and emoluments of every type, with the exception of benefits and family allowances paid to Members of the Commission, officials, other servants and persons in receipt of the compensation payments on termination of employment referred to in Chapter 01 of each title of the statement of expenditure and to persons in receipt of a pension.

European Parliament 69 674 060 Council 22 576 000 Commission: 448 080 407 — administration (364 483 000) — research and technological development (15 098 064) — research (indirect actions) (16 799 500) — European Anti-Fraud Office (OLAF) (3 091 000) — European Personnel Selection Office (EPSO) (610 000) — Office for Infrastructure and Logistics in Brussels (OIB) (2 417 000) — Office for Infrastructure and Logistics in Luxembourg (OIL) (843 000) — Office for Administration and Payment of Individual Entitlements (PMO) (1 116 000) — Publications Office of the European Union (OP) (3 245 000) — Agency for the Cooperation of Energy Regulators (ACER) (275 694) — Agency for the Operational Management of Large-scale IT Systems in the Area of Freedom, Security and Justice (eu-LISA) (695 555) — Bio-based Industries Joint Undertaking (BBI) (57 401) — Body of European Regulators for Electronic Communications (BEREC) (68 051) — Clean Sky Joint Undertaking (CSJU) (169 949) — Community Plant Variety Office (CPVO) (256 138) — Consumers, Health and Food Executive Agency (Chafea ex EAHC) (128 480) — Education, Audiovisual and Culture Executive Agency (EACEA) (1 159 729) — Electronic Components and Systems for European Leadership JU (ECSEL ex Artemis & ENIAC) (165 561) — European Agency for Safety and Health at Work (EU-OSHA) (255 981) — European Agency for the Management of Operational Cooperation at the External Borders (Frontex) (834 804) — European Asylum Support Office (EASO) (240 378) — European Aviation Safety Agency (EASA) (1 980 354) — European Banking Authority (EBA) (932 674) — European Body for the Enhancement of Judicial Cooperation (Eurojust) (731 692) — European Centre for Disease Prevention and Control (ECDC) (1 223 078) — European Centre for the Development of Vocational Training (Cedefop) (604 191) — European Chemicals Agency (ECHA) (3 260 979) — European Environment Agency (EEA) (1 130 686) — European Fisheries Control Agency (EFCA) (277 186) — European Food Safety Authority (EFSA) (1 340 945) — European Foundation for the Improvement of Living and Working Conditions (Eurofound) (616 327) — European GNSS Supervisory Authority (Galileo) (836 992) — European Institute for Gender Equality (EIGE) (141 555) — European Institute of Innovation and Technology (EIT) (142 755) — European Insurance and Occupational Pensions Authority (EIOPA) (546 511) — European Joint Undertaking for ITER and the Development of Fusion Energy (F4E) (2 119 898) — European Maritime Safety Agency (EMSA) (949 944) — European Medicines Agency (EMA) (4 302 569) — European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) (546 070) — European Network and Information Security Agency (ENISA) (241 746) — European Police College (CEPOL) (176 864) — European Police Office (Europol) (2 392 721) — European Rail Joint Undertaking (Shift2Rail) (38 268) — European Railway Agency (ERA) (796 815) — European Research Council Executive Agency (ERCEA) (1 001 865) — European Securities and Markets Authority (ESMA) (820 428) — European Training Foundation (ETF) (870 655) — European Union Agency for Fundamental Rights (FRA) (472 634) — Executive Agency for Small and Medium-sized Enterprises (EASME ex EACI) (408 781) — Fuel Cells and Hydrogen Technology Joint Undertaking (FCH) (114 803) — Innovation and Networks Executive Agency (INEA exTEN-T EA) (272 197) — Innovative Medicines Initiative Joint Undertaking (IMI) (260 995) — New Generation European Air Traffic Management System Joint Undertaking (SESAR) (214 697) — Office for Harmonization in the Internal Market (OHIM) (4 176 047) — Research Executive Agency (REA) (1 088 171) — Translation Centre for the bodies of the European Union (CdT) (1 038 029) Court of Justice of the European Union 23 694 000 Court of Auditors 10 838 000 European Economic and Social Committee 4 633 256 Committee of the Regions 3 345 273 European Ombudsman 633 691 European Data Protection Supervisor 497 000 European External Action Service 22 070 000 European Investment Bank 43 730 000 European Central Bank 24 000 000 European Investment Fund 3 500 000 Total 677 271 687

Legal basis

Staff Regulations of Officials of the European Union.

Conditions of Employment of Other Servants of the European Union.

Protocol on the privileges and immunities of the European Union, and in particular Article 12 thereof.

Council Regulation No 422/67/EEC, No 5/67/Euratom 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).

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8).

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the Conditions of Employment of Staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 24).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1).

Decision 94/262/ECSC, EC, Euratom of the European Parliament of 9 March 1994 on the regulations and general conditions governing the performance of the Ombudsman’s duties (OJ L 113, 4.5.1994, p. 15).

Decision No 1247/2002/EC of the European Parliament, of the Council and of the Commission of 1 July 2002 on the regulations and general conditions governing the performance of the European Data-protection Supervisor’s duties (OJ L 183, 12.7.2002, p. 1).

Council Decision 2009/909/EU of 1 December 2009 laying down the conditions of employment of the President of the European Council (OJ L 322, 9.12.2009, p. 35).

Council Decision 2009/910/EU of 1 December 2009 laying down the conditions of employment of the High Representative of the Union for Foreign Affairs and Security Policy (OJ L 322, 9.12.2009, p. 36).

Council Decision 2009/912/EU of 1 December 2009 laying down the conditions of employment of the Secretary-General of the Council of the European Union (OJ L 322, 9.12.2009, p. 38).

4 0 3

Proceeds from the temporary contribution from the salaries of Members of the institutions, officials and other servants in active employment

Financial year 2015 Financial year 2014 Financial year 2013 p.m. p.m. 22 850,10

Remarks

The provisions concerning the temporary contribution applied until 30 June 2003. Therefore this line will cover any revenue resulting from the residual amount of the temporary contribution from the salaries of Members of the Commission, officials and other servants in active employment.

European Parliament p.m. Council p.m. Commission: p.m. — administration (p.m.) — research and technological development (p.m.) — research (indirect actions) (p.m.) — European Personnel Selection Office (EPSO) (p.m.) — European Anti-Fraud Office (OLAF) (p.m.) — Office for Infrastructure and Logistics in Brussels (OIB) (p.m.) — Office for Infrastructure and Logistics in Luxembourg (OIL) (p.m.) — Office for Administration and Payment of Individual Entitlements (PMO) (p.m.) — Publications Office of the European Union (OP) (p.m.) — Community Plant Variety Office (CPVO) (p.m.) — European Body for the Enhancement of Judicial Cooperation (Eurojust) (p.m.) — European Agency for Safety and Health at Work (EU-OSHA) (p.m.) — European Medicines Agency (EMA) (p.m.) — European Aviation Safety Agency (EASA) (p.m.) — European Centre for the Development of Vocational Training (Cedefop) (p.m.) — European Environment Agency (EEA) (p.m.) — European Food Safety Authority (EFSA) (p.m.) — European Foundation for the Improvement of Living and Working Conditions (Eurofound) (p.m.) — European Maritime Safety Agency (EMSA) (p.m.) — European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) (p.m.) — European Union Agency for Fundamental Rights (FRA) (p.m.) — European Training Foundation (ETF) (p.m.) — Office for Harmonization in the Internal Market (OHIM) (p.m.) — Translation Centre for the bodies of the European Union (CdT) (p.m.) Court of Justice of the European Union p.m. Court of Auditors p.m. European Economic and Social Committee p.m. Committee of the Regions p.m. European Ombudsman p.m. European Data Protection Supervisor p.m. Total p.m.

Legal basis

Staff Regulations of Officials of the European Communities, and in particular Article 66a thereof in the version in force until 15 December 2003.

Council Regulation No 422/67/EEC, No 5/67/Euratom 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).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1).

4 0 4

Proceeds from the special levy and the solidarity levy on the salaries of Members of the institutions, officials and other servants in active employment

Financial year 2015 Financial year 2014 Financial year 2013 76 200 621 68 333 233 409 187,70

Remarks

This article is intended to record the proceeds from the special levy and the solidarity levy on the salaries of officials and other servants in active employment in accordance with Article 66a of the Staff Regulations.

European Parliament 9 412 163 Council 3 170 000 Commission: 53 683 717 — administration (32 782 000) — research and technological development (5 253 613) — research (indirect actions) (4 860 947) — European Anti-Fraud Office (OLAF) (632 000) — European Personnel Selection Office (EPSO) (125 000) — Office for Infrastructure and Logistics in Brussels (OIB) (440 000) — Office for Infrastructure and Logistics in Luxembourg (OIL) (153 000) — Office for Administration and Payment of Individual Entitlements (PMO) (245 000) — Publications Office of the European Union (OP) (677 000) — Agency for the Cooperation of Energy Regulators (ACER) (64 326) — Agency for the Operational Management of Large-scale IT Systems in the Area of Freedom, Security and Justice (eu-LISA) (61 453) — Bio-based Industries Joint Undertaking (BBI) (15 761) — Body of European Regulators for Electronic Communications (BEREC) (17 253) — Clean Sky Joint Undertaking (CSJU) (38 366) — Community Plant Variety Office (CPVO) (56 274) — Consumers, Health and Food Executive Agency (Chafea ex EAHC) (24 603) — Education, Audiovisual and Culture Executive Agency (EACEA) (194 848) — Electronic Components and Systems for European Leadership JU (ECSEL ex Artemis & ENIAC) (34 389) — European Agency for Safety and Health at Work (EU-OSHA) (54 155) — European Agency for the Management of Operational Cooperation at the External Borders (Frontex) (246 491) — European Asylum Support Office (EASO) (49 782) — European Aviation Safety Agency (EASA) (1 020 629) — European Banking Authority (EBA) (146 448) — European Body for the Enhancement of Judicial Cooperation (Eurojust) (115 137) — European Centre for Disease Prevention and Control (ECDC) (31 541) — European Centre for the Development of Vocational Training (Cedefop) (130 730) — European Chemicals Agency (ECHA) (625 929) — European Environment Agency (EEA) (187 698) — European Fisheries Control Agency (EFCA) (72 017) — European Food Safety Authority (EFSA) (296 586) — European Foundation for the Improvement of Living and Working Conditions (Eurofound) (125 743) — European GNSS Supervisory Authority (Galileo) (191 249) — European Institute for Gender Equality (EIGE) (37 271) — European Institute of Innovation and Technology (EIT) (39 526) — European Insurance and Occupational Pensions Authority (EIOPA) (134 012) — European Joint Undertaking for ITER and the Development of Fusion Energy (F4E) (377 522) — European Maritime Safety Agency (EMSA) (263 360) — European Medicines Agency (EMA) (656 495) — European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) (140 047) — European Network and Information Security Agency (ENISA) (53 996) — European Police College (CEPOL) (28 458) — European Police Office (Europol) (596 628) — European Rail Joint Undertaking (Shift2Rail) (10 507) — European Railway Agency (ERA) (170 416) — European Research Council Executive Agency (ERCEA) (201 052) — European Securities and Markets Authority (ESMA) (159 226) — European Training Foundation (ETF) (171 430) — European Union Agency for Fundamental Rights (FRA) (106 570) — Executive Agency for Small and Medium-sized Enterprises (EASME ex EACI) (67 655) — Fuel Cells and Hydrogen Technology Joint Undertaking (FCH) (31 521) — Innovation and Networks Executive Agency (INEA ex TEN-T EA) (55 377) — Innovative Medicines Initiative Joint Undertaking (IMI) (54 893) — New Generation European Air Traffic Management System Joint Undertaking (SESAR) (49 852) — Office for Harmonization in the Internal Market (OHIM) (882 862) — Research Executive Agency (REA) (192 966) — Translation Centre for the bodies of the European Union (CdT) (232 107) Court of Justice of the European Union 4 513 000 Court of Auditors 1 750 000 European Economic and Social Committee 851 410 Committee of the Regions 596 477 European Ombudsman 51 854 European Data Protection Supervisor 81 000 European External Action Service 2 091 000 Total 76 200 621

Legal basis

Staff Regulations of Officials of the European Union, and in particular Article 66a thereof.

Conditions of Employment of Other Servants of the European Union.

Council Regulation No 422/67/EEC, No 5/67/Euratom 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).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1).

Decision 94/262/ECSC, EC, Euratom of the European Parliament of 9 March 1994 on the regulations and general conditions governing the performance of the Ombudsman’s duties (OJ L 113, 4.5.1994, p. 15).

Decision No 1247/2002/EC of the European Parliament, of the Council and of the Commission of 1 July 2002 on the regulations and general conditions governing the performance of the European Data-protection Supervisor’s duties (OJ L 183, 12.7.2002, p. 1).

Council Decision 2009/909/EU of 1 December 2009 laying down the conditions of employment of the President of the European Council (OJ L 322, 9.12.2009, p. 35).

Council Decision 2009/910/EU of 1 December 2009 laying down the conditions of employment of the High Representative of the Union for Foreign Affairs and Security Policy (OJ L 322, 9.12.2009, p. 36).

Council Decision 2009/912/EU of 1 December 2009 laying down the conditions of employment of the Secretary-General of the Council of the European Union (OJ L 322, 9.12.2009, p. 38).

CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME

4 1 0

Staff contributions to the pension scheme

Financial year 2015 Financial year 2014 Financial year 2013 421 735 470 435 628 040 445 524 833,32

Remarks

The revenue represents staff contributions to the financing of the pension scheme.

European Parliament 60 237 843 Council 31 357 000 Commission: 282 537 089 — administration (176 307 000) — research and technological development (15 073 762) — research (indirect actions) (14 876 941) — European Anti-Fraud Office (OLAF) (3 192 000) — European Personnel Selection Office (EPSO) (868 000) — Office for Infrastructure and Logistics in Brussels (OIB) (4 694 000) — Office for Infrastructure and Logistics in Luxembourg (OIL) (1 446 000) — Office for Administration and Payment of Individual Entitlements (PMO) (2 389 000) — Publications Office of the European Union (OP) (4 276 000) — Agency for the Cooperation of Energy Regulators (ACER) (419 542) — Agency for the Operational Management of Large-scale IT Systems in the Area of Freedom, Security and Justice (eu-LISA) (836 541) — Bio-based Industries Joint Undertaking (BBI) (79 157) — Body of European Regulators for Electronic Communications (BEREC) (118 379) — Clean Sky Joint Undertaking (CSJU) (190 932) — Community Plant Variety Office (CPVO) (332 948) — Consumers, Health and Food Executive Agency (Chafea ex EAHC) (253 345) — Education, Audiovisual and Culture Executive Agency (EACEA) (2 226 086) — Electronic Components and Systems for European Leadership JU (ECSEL ex Artemis & ENIAC) (200 496) — European Agency for Safety and Health at Work (EU-OSHA) (198 096) — European Agency for the Management of Operational Cooperation at the External Borders (Frontex) (972 274) — European Asylum Support Office (EASO) (240 378) — European Aviation Safety Agency (EASA) (5 733 937) — European Banking Authority (EBA) (813 407) — European Body for the Enhancement of Judicial Cooperation (Eurojust) (1 201 280) — European Centre for Disease Prevention and Control (ECDC) (1 923 166) — European Centre for th