ARCHIVES HISTORIQUES 
DE LA COMMISSION 
 
 
 
COLLECTION RELIEE DES 
DOCUMENTS "COM" 
 
 
 
 
COM (83) 580 
 
 
 
Vol. 1983/0 218 
  
 
Disclaimer  
Conformém ent au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983 
concernant l'ouverture au public des archives historiques de la Communauté économique 
européenne et de la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983, 
p. 1), tel que modifié par le règlement (CE, Euratom) n° 1700/2003 du 22 septembre 2003 
(JO L 243 du 27.9.2003, p. 1), ce dossier est ouvert au public. Le cas échéant, les documents 
classifiés présents dans ce dossier ont été déclassifiés conformément à l'article 5 dudit 
règlem ent. 
In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 
concerning the openi ng to the public of the historical archives of the European Econom ic 
Community and the European Atomic Energy Communit y (OJ L 43, 15.2.1983, p. 1), as 
amended by Regulation (EC, Euratom) No 1700/2003 of 22 September 2003 (OJ L 243, 
27.9.2003, p. 1), this f ile is open to the public. Where necessary, classified documents in this 
file have been declassified in conformity with Article 5 of the aforementioned regulation.  
In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom  1. 
Februar 198 3 über die Freigabe der historischen Archive der Europäischen  
Wirtschaftsgemeinschaft und der Europäischen Atomgem einschaft (ABI. L 43 vom  15.2.1983,  
S. 1), geändert durch die Verordnung (EG, Euratom) Nr. 1700/2003 vom 22. Septem ber 2003  
(ABI. L 243 vom 27 .9.2003, S. 1), ist diese Datei der Öffentlichkeit zugänglich. Soweit  
erforderlich, wurden die Verschlusssachen in dieser Datei in Übereinstimmung mit Artikel 5  
der genannten Verordnung freigegeben.  
EUROPEAN COMMUNITIES
(ECSC -  EEC -  EAEC)
L E T T E R  O F  A M E N D M E N T
T O  T H E  PR E LIM IN A R Y  D R A F T  G E N E R A L  B U D G E T  (1)
O F  T H E  E U R O P E A N  C O M M U N IT IE S  F O R  1984
(1) Sent to the budgetary authority on 10 June 1983
C0M(83)580 final-EN

EUROPEAN COMMUNITIES
(ECSC - EEC - EAEC)
L E T T E R  O F  A M E N D M E N T
T O  T H E  PR E LIM IN A R Y  D R A F T  G E N E R A L  B U D G E T  (1)
O F  T H E  E U R O P E A N  C O M M U N IT IE S  F O R  1984
(1) Sent to the budgetary authority on 1C  June 1983
C0MC83)580 final-EN

9f!L E T T E R  O F  A M E N D M E N T  P R E SE N T E D  T O  T H E  C O U N C IL  
IN A C C O R D A N C E  W IT H  A RTICLE 12(6) O F  T H E  FIN A N CIAL R E G U L A T IO N
of f'v
L  9rtJ
C O N T E N T S
Page
1 Explanatory memorandum
sn c«.
Volume 1  (Revenue)
Volume 4 - Section III
(Expenditure - Commission)
Volume 6 - Section V
(Expenditure - Court of Auditors)2
' h d
5
13
17

- 2 -
E X P L A N A T O R Y  M E M O R A N D U M  , ,-------------------------------------------- 3  J
O n  submission of its  statement of estim ates for the fin an cial year 1984, 
the Court of Auditors stated  that in the course of the budgetary 
procedure it would be proposing that appropriations be entered in the 
budget to cover the temporary allowances due to those Members of the 
Court whose terms of o ffic e expire on 17 October 1983 and are not 
being renewed.
Without wishing to influence the decision on appointment to be taken 
by the Council between now and 17 October next, a fte r consulting the 
European Parliam ent, the Court of Auditors considers that the time 
has come to present the budgetary authority with a new estim ate for 
A rticle 102 of Section V  of the d raft budget for the financial year 1984.
It is therefore proposed that the 46.700 E C U  in appropriations under 
A rticle 102 should be increased by 168. 300 ECU, thus making a to ta l 
of 215.000 E C U .
This proposal, together with the automatic correction to be made in 
respect of Commission expenditure under A rticle 860 (Refunds to Greece), 
brings to ta l appropriations for commitments under the 1984 preliminary 
draft budget to 28.620.014.496 E C U  and to ta l appropriations for V  
payments to 25.528.588.866 E C U .
-  > sm uioV
The V A T  rate rises from 0,955820% to 0,955831%.
The rate of increase in non-compulsory expenditure rises from 
34,218% to 34,221% in appropriations for commitments and from V  
13,808% to 13,811% in appropriations for payments.

- 3 -
C O M P A R IS O N  B E T W E E N  T H E  PR ELIM IN A R Y  D R A F T  
A N D  T H E  L E T T E R  O F  A M E N D M E N T  
(appropriations for payments)
i----------------------------------- r
I n
itia l .
'  appropriations *
1  1L etter of 
amendmentI
!
IN ew
appropriations
I. C O M M ISS IO N1  1
1  1
I  1I
I
1
T itle 81  1  
|  1.143.573.794 |
I  I  
!  I+ 808 I
I
I1.143.574.602
C O M M ISSIO N  - T O T A LI  I
|  25.091.367.734 |
I  I+ 808I
I
I1.143.574.602
1  I .  O T H E R  INSTITUTIONSI
I
Court of AuditorsI  I
|  19.018.040 I
I  I+ 168.300I
I
I
I19.186.340
O T H E R  INSTITUTION - 
T O T A LI  I
|  437.052.024 |
I  !  
I  I+ 168.300I
I
I
I
I437.220.324
G R A N D  T O T A LI  I
I  25.528.419.758 |
I  I+ 169.108I
I
h25.528.588.866

- 5 -
A . V :
"  'ì ■ '  \
V O L U M E  1

- 7 -
A. REVENUE
T h e  estimated revenue of the Communities is :
Tille Heading I n itia l , Letter o f N ew
amount amendment amount
|------------------
1 Own resour
ces25 198 591 658 + 1 6 9 .1 0 8 2 5 .1 9 8 .7 6 0 .7 6 6
2 Financial contributions j*  — “
3 Surpluses availablep.m.— p.m .
— Balance from previous year
— VAT own resources and financial contributionsp.m. - p.m .
4 Miscellaneous Community taxes, levies and dues142 215 800 - 1 4 2 .2 1 5 .8 U U
5 Revenue accruing from the administrative operation of the
institutions154 533 200 1 5 4 .5 3 3 .2 0 0
6 Contributions to Community programmes, repayment of 
expenditure and revenue from services rendered against 
payment29 726 000.2 9 .7 2 6 .0 0 0
7 Interest on late payments and finesp.m. p.m .
g Borrowing and lending operations1  899 600 - 1 .8 9 9 .6 U 0
9
I  ·  .Miscellaneous revenue
' f
r  I f
j
v;:1  453 5001 .4 5 3 .5 0 0
ii■ ;
; i
.  :  ■  '''7  - : :
V
GRAND TOTAL25 528 419 758 + 1 6 9 .!  0 8 2 5 .5 2 8 .5 8 8 .8 6 6

-  8 -
C H A P T E R  13 - O W N  R E S O U R C E S  A C C R U IN G  F R O M  V A L U E  A D D E D  T A X  P U R S U A N T  T O  
A R TIC LE 4 O F  T H E  C O U N C IL  DECISION O F  2 1 APRIL 1970
A rticle 
ItemHeadingI n itia l
amountL etter of 
amendmentNew
am ount'
1  s oC H A P T E R  13
O w n  resources accruing from value added 
tax pursuant to A rticle 4 of the 
Council Decision of 2 1 April 1970M  4 5 3  9II 6 5 8
M K > !169.108 14.454.080.7W
*©TAV —  !
C H A P T E R  13 - T O T A L H 453 9!1 658 + 1 6 9 .1 0 8  1 4.4 5 4.080.7«
T itle 1  - Total25 198 591 658 +  169.108 25.19ä.760.7fo|

- 9 -
C H A P T E R  13 -  O W N  R E S O U R C E S  A C C R U IN G  F R O M  V A L U E  A D D E D  T A X  P U R S U A N T  T O  A RTIC LE 4 O F  T H E  
C O U N C IL  DECISION O F  21 APRIL 1970
Article
ItemRemarks
130 In 1980, budgetary expenditure began to  be financed e n tire ly  from own resources.
In 1984 Greece  too will pay V A T  o w n  resources following the expiry on
31 December 1983 of the derogation which allowed i t  to  pay a GNP-based financial
contribution in 1981, 1982 and 1983.
The changes made in respect of expenditure  by this le tte r  of amendment e n ta il
l1an increase in the portion of the budget to  be financed from V A T.
Member StateInitial
amountL etter of 
amendmentN ew  amount
Belgium 496 070 635 + 5.804 496.076.439
Denmark 300 605 424 + 3* 517 300.608.941
Germany 4 235 238 894 + 49.552 4.235.288.446
Greece 345 528 969 + 4.042 345.533.011
France 3 234 495 242 + 37.843 3.234.533.085
Ireland 143 373 016 + 1.678. · . 143.374.694
Italy 2 183 093 124 +  25.542 2.183.118.666
Luxembourg 32 497 884 + 380 32.498.264
Netherlands 733 114 022 + 8.577 733.122.599
Uhited Kingdom 2 749 894 448 + ' 32.173 2.749.926.621
Article 130 - Total 14 453 911658 ,+  · 169.108 14.454.080.766
f

FINANCING OF THE BUDGET 40 -  r r
A p p ro p ria tio n s  to  be covered d u rin g  th e  fin a n c ia l ye a r 1984 under A r t ic le  4 o f th e  D e cisio n  
o f 21 A p r il 1970 on th e  replacem ent o f fin a n c ia l c o n tr ib u tio n s  fro m  Member S ta te s  by th e  
Com m unities' own re s o u rc e s , A r t ic le  10 o f th e  T re a ty  o f 22 A p r il 1970 amending c e rta in  
b ud ge ta ry p ro v is io n s  o f th e  T re a tie s  e s ta b lis h in g  th e  European Com m unities and o f th e  T re a ty  
e s ta b lis h in g  a s in g le  C o u n c il and a s in g le  Commission o f th e  European Communities
iI -
E xp e n d itu re Amount
A. S e c tio n  I I I  B -C om m ission
1. A g r ic u ltu r a l m arket guarantees (C hapters 10 t o  29)
2. F is h e rie s  (C hapters 40 t o  46)
3 . A g r ic u ltu r a l s tr u c tu r e s  (C hapters 30 to  33 and 38)
4 . R egional p o lic y  (C hapters 50 t o  55)
5 . S o c ia l p o lic y  (C h ap te rs 60 t o  69)
6 . R esearch, e n e rg y , in d u s try  and tr a n s p o r t (C h ap te rs 70 to  7 3 ,
7 5 , 77 and 78 )
7 . C ooperation w ith  d e v e lo p in g  and o th e r non-member c o u n trie s  
(C hapters 90 to  99)
8 . Repayments and re se rve s (C hapters 7 9 , 80 t o  86 and 101)
S e c tio n  I I I  B _  S u b -to ta l
B. S e c tio n  I I I  A -C o m m is s io n
Commission -  S u b -to ta l
C. S e c tio n  I ,  I I ,  IV  and V -  O th e r in s t it u t io n s
T o ta l e x p e n d itu re16 500 000 000 
116 994 000 
697 622 370 
1  742 450 000 
1  756 022 000
1  115 673 000
1  153 935 000 
1 148 574.602
24 231 270 972
860 097 570
25 091 368 542
437 220 324
25 528 588 866
Revenue ,
329 828 100 
p.m.M is c e lla n e o u s  revenue
S u rp lu s a v a ila b le  fro m  p re c e d in g  f in a n c ia l y e a r
T o ta l revenue
A p p ro p ria tio n s  to  be covered p u rs u a n t to  th e  D e c is io n  o f 
21 A p r il 1970329 828 100
25 198 760 766

-  11  -
FINANCING OF THE BUDGET
F in a n c ia l y e a r 1984
E xp e n d itu re  to  be fin a n c e d  p u rsu a n t to  th e  D e c is io n  o f 
21 A p r il 1970
Customs d u tie s , a g r ic u lt u r a l le v ie s  and sugar and 
is o g lu c o s e  le v ie s  (see Table 2)
Own reso urces a c c ru in g  fro m  VAT and th e  fin a n c ia l 
c o n tr ib u tio n s  r e la t in g  to  p re v io u s  fin a n c ia l ye ars 
r e s u ltin g  from  th e  d iffe r e n c e  between e s tim a te d  and re a l 
VAT bases (see Table 2)
Amount rem ain in g  to  be fin a n c e d  fro m  own resources 
a c c ru in g  from  VAT2 5 .1 9 8 .7 6 0 „766 
1 0.7 44 .6 80  JXD
p.m .
1 4 .4 54 .0 80 .7 66
I *
r~~I-
i
TABLE 1
Payments in  re s p e c t o f own reso urces a c c ru in g  fro m  VAT
Member S ta te1%  o f  VAT 
baseVAT own 
reso urces 
ra teVAT own 
resources 
to  be p a id
Belgium 519 000 000 496 076 439
Denmark 314 500 000 300 608 941
Germany 4 431 000 0004235 288 446
Greece 361 500 000345 533 011
France j 3 384 000 000 3234 533 085
Ir e la n d  ' 150 000 0000,9558 0)
143 374 694
I t a l y 2 284 000 000 2183 118 666
Luxembourg 34 000 00032 498 264
N e th e rla n d s 767 000 000733 122 599
U h ite d  Kingdom 2 877 000 000 2749 926 621
t R Total 15 122 000 000 14 454 080 766
(1 ) C a lc u la tio n  o f r a te : 14.4 54 .0 80 .7 66  = 0,955831289909
1 5.1 22.000.000

TABLE 2
Sum m ary o f  f i n a n c in g  o f  e x p e n d it u r e  
F i n a n c i a l  y e a r  1 9 8 4
Menber S ta teSugar and
iso g lu co se
le v ie sA g r ic u ltu r a lCorrinon
Customs
T a r if f
rliHp«;F in a n c ia l c o n trib u tio n s V A T own resources 1
T otal
le v ie s P re vio us 
f i n .  yearsC urrent 
f i n .  ye arP re vio us 
f i n .  yearsC urrent 
f i n .  year
Belgium 73 940 000 298 550 000 453 000 000 496 076'439 1 321 566 439
Denmark 41 600 000 15 700 000 165 000 000 300 608 941 522 908 941
Germany 277 440 000 368 300 000 2 251 000 000 4 '235.288 446 7 132 028 446
Greece 13 600 000 51 300 000 134 500 000 345 533 011 544 933 011
France 329 500 000 136 000 000 1  257 000 000 3 234 533 085 4 957 033 085
Ire la n d 14 200 000 5 900 000 109 000 000 143 374 694 272 474 694
I t a l y 79 190 000 450 000 000 799 000 000 2 183 118 666 3 511 308 666
Luxenoourg — 150 000 4 500 000 32 498 264 37 148 264
■' rie tn e r lands 85 630 000 247 100 000 657 000 000 733 122 599 1 722 852 599
U n ite d  Kingdom 81 580 000 427 000 000 1  918 000 000 2 749 926 621 5 176 506 621
Total 996 680 000 2 000 000 000 7 748 000 000—
!  —
i— 14 454 080 766I
25 198 760 766

-  13 -
— t~
t  VOLUME 4
l f
SECTION I I IjT -  dg

-  14 -
COMMISSION
CHAPTER 86 -  OTHER PAYMENTS
A r t ic leHeadingI n i t i a l
a p p ro p ria tio n sL e tte r  o f 
amendmentNew
a p p ro p ria tio n s
Item
Commitment s  Payments Commitment: Payments Commitments Payments
CHAPTER 86
SCO Refunds to  Greece 
N o n -d iffe re n tia te d  
a p p ro p ria tio n s 69 105 794 69 105 794 + 8 0 8 + 8 0 8 6 9  1 0 6  6 0 2 6 9  1  06 602
S C I Compensation to  Greece 
N on-di ffe r e n t i ated  
a p p ro p ria tio n s p.m . p.m ._p.m . p.m.
N on-di ffe r e n t i a te d  
a p p ro p ria tio n s  -  
S u b -to ta l 69 105 794 69 105 794 + 8 0 8 + 8 0 8 6 9  1 0 6  6 0 2 6 9  106 602
D iffe r e n tia te d  
a p p ro p ria tio n s  -  
S u b -to ta lî *
CHAPTER 86 -  TOTAL 69 105 794 69 105 794 + 8 0 8 + 8 0 8 6 9  1 0 6  6 0 2 6 9  106 602
" s *  ! 1  *
■ ¥
11'N o n -d iffe re n tia te d  
a p p ro p ria tio n s  -
S u b -to ta l I 143 573 794 1  143 573 794 + 808 . + 8 0 8 ./ 1 .14 3.57 4.60 2 1.143.574.602
D iffe r e n tia te d  
a p p ro p ria tio n s  -  ,  
S u b -to ta l j_
T it le  8 -  T o ta l | I 143 573 794 1  143 573 794+ 808 ' + 808 1.143.574.602 T. 143.574.602

-  15 -
COMMISSION
CHAPTER 8 6  -  OTHER PAYMENTS
A r t  i  c Le 
ItemRemarks
860
861A r t i c l e  127  o f th e  Act o f 2 8  M ay 1 9 7 9  co n c e rn in g  th e  a c c e s s io n  o f 
th e  H e lle n ic  R e p u b lic and th e  a d ju s tm e n ts  to  th e  T re a tie s  
(OJ No L 291, 1 9 .1 1 .1 9 7 9 , p .1 7 ) p ro v id e s  th a t d u rin g  the 
t r a n s i t i o n a l  p e rio d  (1981 to  1985) a d e c re a s in g  p ro p o rtio n  o f 
f in a n c ia l c o n tr ib u tio n s  based on g ross n a tio n a l p ro d u c t o r o f own 
re so u rce s a c c ru in g  from  VAT p a id  by Greece in t o  the budget o f th e  
European Com m unities s h a ll be re fu n d e d . As a r e s u lt o f the 
in c re a s e  in th e  a m o u n t o f  own re so u rce s a c c ru in g  from  VAT to  be 
p a id  by G reece,  th e  a m o u n t o f  t h e  20% re fu n d  is  in c re a s e d .
C o u n c il R e g u la tio n  (EEC) No . . .  o f _ _ _ 1983 com pensating Greece
fo
r  i t s  c o n t r ib u t io n  to  th e  co st o f th e  f in a n c ia l mechanism and
th e  su pp le m en tary measures f o r  th e  U n ite d  Kingdom (OJ No I _ _ _ _ ,
_ _ _ 1983, p. _ _ _) .

M O  I
t J r by«
C X K ,iJòr + i 00i- 1
sc
V O L U M E  6
SECTION V

-  1 8  -  
TITLE  1
EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION 
CHAPTER  10 -  MEMBERS OF THE INSTITUTION C ourt o f A u d ito rs
A r t ic li
Item>
H e a d in gIn itia l
a p p ro p ria tio n sL e tte r  o f 
amendmentNew
a p p ro p ria tio n s
1 02 Temporary a llo w a nce s4 6.700 + 168.300 215.'000
CHAPTER 10-TOTAL1 .3 1 3 .3 0 0 + 168.300 1 .4 8 1 .6 0 0
TITLE 1  -  TOTAL1 5.9 35 .4 00 + 168.300 16.103.700
. \

-  1 9  -  
TITLE 1
EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION
CHAPTER  10 -  MEMBERS OF THE INSTITUTION C ourt o f A u d ito rs
A rt i c Le 
ItemRemarks
102 Tem porary a llo w a n c e  f o r  fo u r  fo rm e r Members o f th e  C ourt o f 
A u d ito r s , one o f whom was re p la c e d  in  A p r il  1 9 8 3  a n d  th re e  
o th e rs  to  be re p la c e d  in  O ctober 1983.
• s