Final adoption of amending budget No 3 of the European Union for the financial year 2007
Date: 2007-06-07
Institutions: European Parliament
Subjects: amending budget, budgetary resources, financial year, financing of the EU budget, general budget (EU)

3.8.2007

EN

Official Journal of the European Union

L 203/37

FINAL ADOPTION

of amending budget No 3 of the European Union for the financial year 2007

(2007/524/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty establishing the European Community, and in particular Article 272(7) thereof,

having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,

having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget
of the European Communities (1), and in particular Articles 37 and 38 thereof,

having regard to the general budget of the European Union for the financial year 2007, as finally adopted on 14 December 2006 (2),

having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on bud-
getary discipline and sound financial management (3),

having regard to Preliminary draft amending budget No 4/2007 of the European Union for the financial year 2007, which the Commission pre-
sented on 13 April 2007,

having regard to Draft amending budget No 3/2007, which the Council established on 14 May 2007,

having regard to Rule 69 of and Annex IV to the Rules of Procedure of the European Parliament,

having regard to the resolution adopted by the European Parliament on 7 June 2007,

the procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the Euro-
pean Atomic Energy Community having thus been completed,

DECLARES:

Amending budget No 3 of the European Union for the financial year 2007 has been finally adopted.

Sole Article

Done at Brussels, 7 June 2007.

The President
H.-G. PÖTTERING

(1) OJ L 248, 16.9.2002, p. 1. Regulation as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1).
(2) OJ L 77, 16.3.2007, p. 1
(3) OJ C 139, 14.6.2006, p. 1.

3.8.2007

EN

Official Journal of the European Union

L 203/39

FINAL ADOPTION OF AMENDING BUDGET No 3 OF THE EUROPEAN UNION
FOR THE 2007 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B. General statement of revenue by budget heading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Title 1: Own resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Title 3: Surpluses, balances and adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Page

41

51

51

54

3.8.2007

EN

Official Journal of the European Union

L 203/41

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2007 pursuant to Article 1 of Council Decision 2000/597/EC,
Euratom of 29 September 2000 on the system of the European Communities’ own resources

EXPENDITURE

Description

Budget 2007 (1)

Budget 2006 (2)

Change (%)

1. Sustainable growth

2. Preservation and management of natural resources

3. Citizenship, freedom, security and justice

4. The EU as a global partner

5. Administration

6. Compensations

44 837 060 205

54 718 545 736

1 201 955 766

7 352 746 732

6 942 264 030

444 646 152

35 865 973 075

54 579 470 941

1 162 155 453

8 093 291 458

6 604 078 362

1 073 500 332

Total expenditure (3)

115 497 218 621

107 378 469 621

+ 25,01

+ 0,25

+ 3,42

– 9,15

+ 5,12

– 58,58

+ 7,56

(1) AB No 1 to No 3/2007 included.
(2) The figures in this column correspond to those in the 2006 budget (OJ L 78, 15.3.2006, p. 1) plus Amending Budgets No 1 to No 6/2006.
(3) The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

L 203/42

EN

Official Journal of the European Union

3.8.2007

Description

Budget 2007 (1)

Budget 2006 (2)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 209 273 561

2 349 189 094

REVENUE

1 847 631 711

2 410 079 591

Surplus available from the preceding financial year
(Chapter 3 0, Article 3 0 0)

Surplus of own resources resulting from a transfer from
EAGGF Guarantee Section chapters (Chapter 3 0,
Article 3 0 1)

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)

Balance of own resources accruing from VAT and
GNP/GNI-based own resources for earlier years
(Chapters 3 1 and 3 2)

p.m.

p.m.

p.m.

p.m.

92 730 000

1 516 079 442

6 368 078 127

Total revenue for Titles 3 to 9

3 056 905 272

Net amount of customs duties, agricultural duties and
sugar levies (Chapters 1 0, 1 1 and 1 2)

VAT own resources at the uniform rate (Tables 1 and 2,
Chapter 1 3)

Remainder to be financed by the additional resource
(GNI own resources, Tables 3 and 4, Chapter 1 4)

Appropriations to be covered by the own resources
referred to in Article 2 of Decision 2000/597/EC,
Euratom (3)

17 307 700 000

14 888 900 000

17 827 409 252

17 200 276 121

77 305 204 097

68 921 215 373

112 440 313 349

101 010 391 494

Total revenue (4)

115 497 218 621

107 378 469 621

(1) AB No 1 to No 3/2007 included.
(2) The figures in this column correspond to those in the 2006 budget (OJ L 78, 15.3.2006, p. 1) plus Amending Budgets No 1 to No 6/2006.
(3) The own resources for the 2007 budget are determined on the basis of the budget forecasts adopted at the 136th meeting of the Advisory Committee on Own Resources

on 19 May 2006.

(4) The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

– 48,52

– 23,34

– 52,00

+ 16,25

+ 3,65

+ 12,16

+ 11,32

+ 7,56

3.8.2007

EN

Official Journal of the European Union

L 203/43

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

TABLE 1

Member State

1 % of non-capped
VAT base

1 % of gross
national income

Capping rate
(in %)

Belgium

Bulgaria

(1)

(2)

1 377 090 000

3 254 093 000

133 630 000

250 734 000

Czech Republic

670 499 000

1 101 606 000

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

891 726 000

2 259 663 000

9 919 942 000

23 148 221 000

69 946 000

124 726 000

1 134 499 000

2 032 580 000

6 192 350 000

10 078 570 000

8 907 804 000

18 438 795 000

915 297 000

1 563 390 000

5 792 627 000

14 678 365 000

117 035 000

147 960 000

76 233 000

166 638 000

101 663 000

244 476 000

151 455 000

260 122 000

385 117 000

878 113 000

38 849 000

48 143 000

2 559 999 000

5 346 690 000

1 142 499 000

2 624 363 000

1 273 783 000

2 639 229 000

949 154 000

1 544 415 000

384 105 000

1 028 555 000

159 684 000

304 908 000

170 762 000

454 120 000

737 236 000

1 688 352 000

1 330 523 000

3 120 578 000

United Kingdom

9 693 423 000

19 514 935 000

(4)

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

1 % of gross
national income
multiplied by
capping rate

1 % of capped VAT
base (1)

Member States whose
VAT base is capped

(5)

(6)

(7)

1 627 046 500

1 377 090 000

125 367 000

125 367 000

Bulgaria

550 803 000

550 803 000

Czech Republic

1 129 831 500

891 726 000

11 574 110 500

9 919 942 000

62 363 000

62 363 000

Estonia

1 016 290 000

1 016 290 000 Greece

5 039 285 000

5 039 285 000

Spain

9 219 397 500

8 907 804 000

781 695 000

781 695 000

Ireland

7 339 182 500

5 792 627 000

73 980 000

73 980 000

Cyprus

83 319 000

76 233 000

122 238 000

101 663 000

130 061 000

130 061 000

Luxembourg

439 056 500

385 117 000

24 071 500

24 071 500 Malta

2 673 345 000

2 559 999 000

1 312 181 500

1 142 499 000

1 319 614 500

1 273 783 000

772 207 500

772 207 500

Portugal

514 277 500

384 105 000

152 454 000

152 454 000

Slovenia

227 060 000

170 762 000

844 176 000

737 236 000

1 560 289 000

1 330 523 000

9 757 467 500

9 693 423 000

Total

55 276 930 000 116 942 340 000

58 471 170 000

53 473 109 000

(1) The base to be used does not exceed 50 % of GNI.

L 203/44

EN

Official Journal of the European Union

3.8.2007

Calculation of the uniform call rate for VAT own resources
(Article 2(4) of Decision 2000/597/EC, Euratom):

Uniform rate (%) = maximum call rate – frozen rate

A. The maximum call rate is set at 0,50 % for 2007.

B. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of

Decision 2000/597/EC, Euratom):

(1) Calculation of the theoretical share of the countries with a restricted financial burden:

In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL),
Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution.

Formula for a country with a restricted financial burden, for example Germany:

Germany’s theoretical VAT contribution = (Germany’s capped VAT base / (EU capped VAT base – UK capped VAT base)) × 1/4 ×
United Kingdom correction

Example: Germany

Germany’s theoretical VAT contribution = 9 919 942 000 / (53 473 109 000 – 9 693 423 000) × 1/4 × 5 251 202 631 =
297 464 591

(2) Calculation of the frozen rate:

Frozen rate = (UK correction – theoretical VAT contributions (D + NL + A + S)) / (EU capped VAT base – capped VAT bases
(UK + D + NL + A + S))

Frozen rate = (5 251 202 631 – (297 464 591 + 76 765 475 + 34 259 575 + 39 897 761)) / (53 473 109 000 – (9 693 423 000 +
9 919 942 000 + 2 559 999 000 + 1 142 499 000 + 1 330 523 000))

Frozen rate = 0,166609823430018 %

Uniform rate

0,5 % – 0,166609823430018 % = 0,333390176569982 %

3.8.2007

EN

Official Journal of the European Union

L 203/45

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

TABLE 2

Member State

1 % of capped VAT base

Maximum VAT call rate (in %)

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

United Kingdom

(1)

1 377 090 000

125 367 000

550 803 000

891 726 000

9 919 942 000

62 363 000

1 016 290 000

5 039 285 000

8 907 804 000

781 695 000

5 792 627 000

73 980 000

76 233 000

101 663 000

130 061 000

385 117 000

24 071 500

2 559 999 000

1 142 499 000

1 273 783 000

772 207 500

384 105 000

152 454 000

170 762 000

737 236 000

1 330 523 000

9 693 423 000

(2)

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

Total

53 473 109 000

Uniform rate of VAT own
resources (in %)

VAT own resources at
uniform rate

(3)

(4) = (1) × (3)

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

0,333390177

459 108 278

41 796 126

183 632 309

297 292 689

3 307 211 215

20 791 212

338 821 103

1 680 048 116

2 969 774 348

260 609 434

1 931 204 938

24 664 205

25 415 333

33 893 446

43 361 060

128 394 225

8 025 202

853 478 519

380 897 943

424 666 739

257 446 395

128 056 834

50 826 666

56 930 373

245 787 240

443 583 298

3 231 692 006

17 827 409 252

L 203/46

EN

Official Journal of the European Union

3.8.2007

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision
2000/597/EC, Euratom (Chapter 1 4)

TABLE 3

Member State

1 % of gross national income

Uniform rate of ‘additional base’, own
resources

‘Additional base’ own resources at
uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

3 254 093 000

250 734 000

1 101 606 000

2 259 663 000

23 148 221 000

124 726 000

2 032 580 000

10 078 570 000

18 438 795 000

1 563 390 000

14 678 365 000

147 960 000

166 638 000

244 476 000

260 122 000

878 113 000

48 143 000

5 346 690 000

2 624 363 000

2 639 229 000

1 544 415 000

1 028 555 000

304 908 000

454 120 000

1 688 352 000

3 120 578 000

0,6610540 (1)

United Kingdom

Total

19 514 935 000

116 942 340 000

(1) Calculation of rate: (77 305 204 097) / (116 942 340 000) = 0,661054021126993 %.

2 151 131 263

165 748 719

728 221 076

1 493 759 313

15 302 224 573

82 450 624

1 343 645 182

6 662 479 226

12 189 039 579

1 033 485 246

9 703 192 207

97 809 553

110 156 720

161 611 843

171 954 694

580 480 130

31 825 124

3 534 450 924

1 734 845 714

1 744 672 943

1 020 941 746

679 930 419

201 560 659

300 197 852

1 116 091 879

2 062 870 635

12 900 426 254

77 305 204 097

3.8.2007

EN

Official Journal of the European Union

L 203/47

Correction of budgetary imbalances for the United Kingdom for 2006 pursuant to Article 4 of Decision 2000/597/EC, Euratom
(Chapter 1 5)

TABLE 4

Description

Coefficient (1) (%)

Amount

1. United Kingdom’s share (in %) of total non-capped VAT bases

2. United Kingdom’s share (in %) of PAE-adjusted total allocated expenditure

3. (1) – (2)

4. Total allocated expenditure

17,5894

8,6985

8,8909

5. Pre-accession expenditure (PAE) (2)

6. PAE-adjusted total allocated expenditure = (4) – (5)

7. United Kingdom’s correction original amount = (3) × (6) × 0,66

8. United Kingdom’s advantage (3)

9. Basic compensation for the United Kingdom = (7) – (8)

10. Windfall gains deriving from traditional own resources (4)

11. Correction for the United Kingdom = (9) – (10)

100 442 931 519

1 815 757 317

98 627 174 202

5 787 446 312

528 700 814

5 258 745 498

7 542 868

5 251 202 631

(1) Rounded percentages.
(2) The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appro-
priations, as adjusted by applying the EU GDP deflator for 2004 and 2005. This amount is deducted from total allocated expenditure to ensure that expenditure which
is unabated before enlargement remains so after enlargement.

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

resource.

(4) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of

traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

L 203/48

EN

Official Journal of the European Union

3.8.2007

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5 251 202 631 (Chapter 1 5)

TABLE 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

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

2,78

0,21

0,94

1,93

19,79

0,11

1,74

8,62

15,77

1,34

12,55

0,13

0,14

0,21

0,22

0,75

0,04

4,57

2,24

2,26

1,32

0,88

0,26

0,39

1,44

2,67

United Kingdom

Total

16,69

100,00

The calculations are made to 15 decimal places.

3,34

0,26

1,13

2,32

23,76

0,13

2,09

10,34

18,93

1,60

15,07

0,15

0,17

0,25

0,27

0,90

0,05

5,49

2,69

2,71

1,59

1,06

0,31

0,47

1,73

3,20

0,00

5,15

0,40

1,74

3,58

0,00

0,20

3,22

15,95

29,18

2,47

23,23

0,23

0,26

0,39

0,41

1,39

0,08

0,00

0,00

4,18

2,44

1,63

0,48

0,72

2,67

0,00

0,00

– 17,82

– 4,12

– 2,02

– 2,40

1,36

0,10

0,46

0,94

0,00

0,05

0,85

4,20

7,69

0,65

6,12

0,06

0,07

0,10

0,11

0,37

0,02

0,00

0,00

1,10

0,64

0,43

0,13

0,19

0,70

0,00

0,00

4,70

0,36

1,59

3,26

5,94

0,18

2,93

246 671 369

19 006 494

83 505 499

171 290 177

311 914 289

9 454 657

154 076 510

14,55

763 990 047

26,62

1 397 723 670

2,26

118 510 304

21,19

1 112 670 226

0,21

0,24

0,35

0,38

1,27

0,07

1,37

0,67

3,81

2,23

1,48

0,44

0,66

2,44

0,80

0,00

11 215 874

12 631 730

18 532 116

19 718 136

66 563 966

3 649 404

72 044 802

35 362 386

200 062 577

117 071 935

77 967 984

23 113 068

34 423 848

127 982 851

42 048 712

0

100,00

100,00

– 26,36

26,36

100,00

5 251 202 631

TABLE 6
Summary of financing (1) of the general budget by type of own resource and by Member State

Traditional own resources (TOR)

VAT and GNI-based own resources, including UK correction payments

Member State

Net agricultural
duties (75 %)

Net sugar and
isoglucose
levies (75 %)

Net customs
duties (75 %)

Total net
traditional own
resources (75 %)

p.m.
Collection costs
(25 % of gross
TOR)

VAT own
resources

GNI own
resources

United Kingdom
correction

Total ‘national con-
tributions’

Share in total
‘national
contribu-
tions’ (%)

Total own
resources (2)

(1)

(2)

(3)

(4) = (1) + (2) + (3)

(5)

(6)

(7)

(8)

(9) = (6) + (7) + (8)

(10)

(11) = (4) + (9)

13 200 000

30 500 000

1 546 300 000

1 590 000 000

530 000 000

459 108 278

2 151 131 263

246 671 369

2 856 910 910

Czech Republic

6 700 000

10 200 000

187 200 000

204 100 000

68 033 333

183 632 309

728 221 076

8 600 000

0

83 500 000

92 100 000

30 700 000

41 796 126

165 748 719

19 006 494

83 505 499

226 551 339

995 358 884

38 600 000

15 000 000

293 100 000

346 700 000

115 566 667

297 292 689

1 493 759 313

171 290 177

1 962 342 179

3,00

0,24

1,05

2,06

4 446 910 910

318 651 339

1 199 458 884

2 309 042 179

239 500 000 114 600 000

2 820 400 000

3 174 500 000 1 058 166 663

3 307 211 215 15 302 224 573

311 914 289

18 921 350 077

19,89 22 095 850 077

800 000

0

23 100 000

23 900 000

7 966 667

20 791 212

82 450 624

9 454 657

112 696 493

10 000 000

5 800 000

220 300 000

236 100 000

78 700 000

338 821 103

1 343 645 182

154 076 510

1 836 542 795

0,12

1,93

136 596 493

2 072 642 795

69 400 000

9 100 000

1 484 600 000

1 563 100 000

521 033 333

1 680 048 116

6 662 479 226

763 990 047

9 106 517 389

9,57 10 669 617 389

112 800 000 160 000 000

1 217 800 000

1 490 600 000

496 866 667

2 969 774 348 12 189 039 579

1 397 723 670

16 556 537 597

17,40 18 047 137 597

500 000

5 000 000

233 200 000

238 700 000

79 566 667

260 609 434

1 033 485 246

118 510 304

1 412 604 984

1,48

1 651 304 984

108 700 000

12 400 000

1 503 200 000

1 624 300 000

541 433 333

1 931 204 938

9 703 192 207

1 112 670 226

12 747 067 371

13,40 14 371 367 371

5 500 000

0

1 400 000

4 300 000

2 400 000

4 100 000

400 000

0

37 100 000

31 900 000

46 300 000

18 700 000

42 600 000

14 200 000

24 664 205

97 809 553

37 600 000

12 533 333

25 415 333

110 156 720

52 800 000

17 600 000

33 893 446

161 611 843

19 100 000

6 366 667

43 361 060

171 954 694

4 900 000

6 200 000

128 500 000

139 600 000

46 533 333

128 394 225

580 480 130

1 800 000

0

11 400 000

13 200 000

4 400 000

8 025 202

31 825 124

11 215 874

12 631 730

18 532 116

19 718 136

66 563 966

3 649 404

133 689 632

148 203 783

214 037 405

235 033 890

775 438 321

43 499 730

272 300 000

31 700 000

1 530 200 000

1 834 200 000

611 400 000

853 478 519

3 534 450 924

72 044 802

4 459 974 245

4 900 000

9 500 000

183 800 000

198 200 000

66 066 667

380 897 943

1 734 845 714

35 362 386

2 151 106 043

41 300 000

48 300 000

246 500 000

336 100 000

112 033 334

424 666 739

1 744 672 943

200 062 577

2 369 402 259

20 900 000

4 400 000

107 200 000

132 500 000

44 166 667

257 446 395

1 020 941 746

117 071 935

1 395 460 076

23 300 000

0

142 400 000

165 700 000

55 233 334

128 056 834

679 930 419

100 000

4 200 000

1 400 000

5 200 000

36 400 000

55 700 000

40 700 000

13 566 667

50 826 666

201 560 659

62 300 000

20 766 667

56 930 373

300 197 852

77 967 984

23 113 068

34 423 848

885 955 237

275 500 393

391 552 073

6 900 000

4 800 000

131 500 000

143 200 000

47 733 333

245 787 240

1 116 091 879

127 982 851

1 489 861 970

18 300 000

8 900 000

397 800 000

425 000 000

141 666 667

443 583 298

2 062 870 635

42 048 712

2 548 502 645

0,14

0,16

0,22

0,25

0,82

0,05

4,69

2,26

2,49

1,47

0,93

0,29

0,41

1,57

2,68

176 289 632

185 803 783

266 837 405

254 133 890

915 038 321

56 699 730

6 294 174 245

2 349 306 043

2 705 502 259

1 527 960 076

1 051 655 237

316 200 393

453 852 073

1 633 061 970

2 973 502 645

United Kingdom

472 100 000

38 900 000

2 569 800 000

3 080 800 000 1 026 933 334

3 231 692 006 12 900 426 254 – 5 251 202 631

10 880 915 629

11,44 13 961 715 629

Total 1 486 700 000 533 100 000 15 287 900 000 17 307 700 000 5 769 233 333 17 827 409 252 77 305 204 097

0

95 132 613 349

100,00 112 440 313 349

(1) p.m. (own resources + other revenue = total revenue = total expenditure); (112 440 313 349 + 3 056 905 272 = 115 497 218 621 = 115 497 218 621).
(2) Total own resources as percentage of GNI: (112 440 313 349) / (11 694 234 000 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,24 %.

Belgium

Bulgaria

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

.

.

3
8
2
0
0
7

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N

O

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f
i
c
i
a
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o
u
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o
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4
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3.8.2007

EN

Official Journal of the European Union

L 203/51

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title
Chapter

Heading

Budget 2007

Amending budget
No 3

New amount

1 0

1 1

1 2

1 3

1 4

1 5

AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE
EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-
MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY
(ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON
ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF
DECISION 2000/597/EC, EURATOM)

CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN
ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT
TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT
TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC,
EURATOM

1 486 700 000

1 486 700 000

533 100 000

533 100 000

15 287 900 000

15 287 900 000

17 827 409 252

17 827 409 252

79 152 835 808

– 1 847 631 711

77 305 204 097

CORRECTION OF BUDGETARY IMBALANCES

0

0

Title 1 — Total

114 287 945 060

– 1 847 631 711

112 440 313 349

L 203/52

EN

Official Journal of the European Union

3.8.2007

TITLE 1

OWN RESOURCES

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF
DECISION 2000/597/EC, EURATOM

Title
Chapter
Article
Item

1 4

1 4 0

1 4 0 0

1 4 0 2

1 4 0 3

Heading

Budget 2007

Amending budget
No 3

New amount

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT
TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC,
EURATOM

Own resources based on gross national
Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

income pursuant

to

Own resources based on gross national income pursuant to Article 2(1)(d)
of Decision 2000/597/EC, Euratom

79 152 835 808

– 1 847 631 711

77 305 204 097

Own resources based on gross national income pursuant to Article 2(1)(d)
and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the
reserve for loans and loan guarantees

Own resources based on gross national income pursuant to Article 2(1)(d)
and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the
emergency aid reserve

—

—

—

—

Article 1 4 0 — Subtotal

79 152 835 808

– 1 847 631 711

77 305 204 097

Chapter 1 4 — Total

79 152 835 808

– 1 847 631 711

77 305 204 097

1 4 0

Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

1 4 0 0

Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom

Budget 2007

Amending budget No 3

New amount

79 152 835 808

– 1 847 631 711

77 305 204 097

Remarks

The rate to be applied to the Member States’ gross national income for this financial year is 0,6611 %.

Legal basis

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities’ own resources (OJ L 253,
7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.

3.8.2007

EN

Official Journal of the European Union

L 203/53

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF
DECISION 2000/597/EC, EURATOM (cont’d)

1 4 0 (cont’d)

1 4 0 0 (cont’d)

Member State

Budget 2007

Amending budget No3

New amount

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

United Kingdom

Item 1 4 0 0 — Total

2 202 544 339

169 710 193

745 625 911

1 529 460 881

15 667 955 129

84 421 234

1 375 758 951

6 821 715 697

12 480 363 512

1 058 186 043

9 935 103 187

100 147 249

112 789 519

165 474 444

176 064 494

594 353 885

32 585 760

3 618 926 008

1 776 309 364

1 786 371 469

1 045 342 747

696 181 084

206 378 057

307 372 726

1 142 767 014

2 112 174 240

13 208 752 671

79 152 835 808

– 51 413 076

– 3 961 474

– 17 404 835

– 35 701 568

– 365 730 556

– 1 970 610

– 32 113 769

– 159 236 471

– 291 323 933

– 24 700 797

– 231 910 980

– 2 337 696

– 2 632 799

– 3 862 601

– 4 109 800

– 13 873 755

– 760 636

– 84 475 084

– 41 463 650

– 41 698 526

– 24 401 001

– 16 250 665

– 4 817 398

– 7 174 874

– 26 675 135

– 49 303 605

– 308 326 417

– 1 847 631 711

2 151 131 263

165 748 719

728 221 076

1 493 759 313

15 302 224 573

82 450 624

1 343 645 182

6 662 479 226

12 189 039 579

1 033 485 246

9 703 192 207

97 809 553

110 156 720

161 611 843

171 954 694

580 480 130

31 825 124

3 534 450 924

1 734 845 714

1 744 672 943

1 020 941 746

679 930 419

201 560 659

300 197 852

1 116 091 879

2 062 870 635

12 900 426 254

77 305 204 097

L 203/54

EN

Official Journal of the European Union

3.8.2007

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title
Chapter

Heading

Budget 2007

Amending budget
No 3

New amount

3 0

3 1

3 2

3 3

3 4

3 5

3 6

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

p.m.

1 847 631 711

1 847 631 711

BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR
THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION
OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM)
NO 1150/2000

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(7) TO (9)
OF REGULATION (EC, EURATOM) NO 1150/2000

REFUNDS TO MEMBER STATES

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

RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF
THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED
KINGDOM

RESULT OF THE INTERMEDIATE CALCULATION OF THE FINANCING
OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED
KINGDOM

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Title 3 — Total

p.m.

1 847 631 711

1 847 631 711

3.8.2007

EN

Official Journal of the European Union

L 203/55

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Title
Chapter
Article
Item

3 0

3 0 0

3 0 1

3 0 2

Heading

Budget 2007

Amending budget
No 3

New amount

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Surplus available from the preceding financial year

Surplus own resources resulting from a transfer from the EAGGF Guar-
antee Section chapters

Article 3 0 0 — Subtotal

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

Article 3 0 1 — Subtotal

Article 3 0 2 — Subtotal

Chapter 3 0 — Total

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

1 847 631 711

1 847 631 711

1 847 631 711

1 847 631 711

p.m.

p.m.

p.m.

p.m.

1 847 631 711

1 847 631 711

3 0 0

Surplus available from the preceding financial year

Budget 2007

p.m.

Amending budget No 3

New amount

1 847 631 711

1 847 631 711

Remarks

Article 15 of the Financial Regulation states that 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 34 of the Financial Regulation. They are drawn up in accor-
dance 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.

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

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2000/597/EC, Euratom on the sys-
tem of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1), as amended by Regulation (EC, Euratom) No 2028/2004
(OJ L 352, 27.11.2004, p. 1).

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 Article 7 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget
of the European Communities (OJ L 248, 16.9.2002, p. 1), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390,
30.12.2006, p. 1), and in particular Article 15 thereof.