2007/721/EC, Euratom: Final adoption of amending budget No 5 of the European Union for the financial year 2007
Date: 2007-09-05
Institutions: European Parliament
Subjects: European Union, amending budget, budgetary resources, financial year, financing of the EU budget

20.11.2007

EN

Official Journal of the European Union

L 302/1

(Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory)

II

BUDGETS

EUROPEAN PARLIAMENT

FINAL ADOPTION

of amending budget No 5 of the European Union for the financial year 2007

(2007/721/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),

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

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 (2),

having regard to Preliminary draft amending budget No 5/2007 of the European Union for the financial year 2007, which the Commission pre-
sented on 21 June 2007,

having regard to Draft amending budget No 5/2007, which the Council established on 13 July 2007,

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

having regard to the resolution adopted by Parliament on 5 September 2007,

(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 C 139, 14.6.2006, p. 1.

L 302/2

EN

Official Journal of the European Union

20.11.2007

DECLARES:

Sole Article

The procedure under Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European
Atomic Energy Community is complete and Amending Budget No 5 of the European Union for the financial year 2007 has been finally adopted.

Done at Strasbourg, 5 September 2007.

The President
H.-G. PÖTTERING

20.11.2007

EN

Official Journal of the European Union

L 302/3

FINAL ADOPTION OF AMENDING BUDGET No 5 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

— Title 6: Contributions and refunds in connection with Community agreements and programmes . . . . . . . . . . . . . .

Page

5

17

18

33

37

41

20.11.2007

EN

Official Journal of the European Union

L 302/5

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 1/2007 to 5/2007 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 302/6

EN

Official Journal of the European Union

20.11.2007

Description

Budget 2007 (1)

Budget 2006 (2)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 209 273 561

2 349 189 094

REVENUE

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)

1 847 631 711

2 410 079 591

p.m.

p.m.

260 940 125

92 730 000

+ 181,40

Total revenue for Titles 3 to 9

3 317 845 397

p.m.

1 516 079 442

6 368 078 127

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)

16 532 900 000

14 888 900 000

18 517 228 951

17 200 276 121

77 129 244 273

68 921 215 373

112 179 373 224

101 010 391 494

Total revenue (4)

115 497 218 621

107 378 469 621

– 48,52

– 23,34

– 47,90

+ 11,04

+ 7,66

+ 11,91

+ 11,06

+ 7,56

(1) AB No 1/2007 to 5/2007 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 139th meeting of the Advisory Committee on Own Resources

on 16 May 2007.

(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’.

20.11.2007

EN

Official Journal of the European Union

L 302/7

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)

1 382 936 000

3 281 165 000

162 066 000

275 603 000

Czech Republic

671 704 000

1 159 468 000

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

938 241 000

2 293 154 000

10 072 673 000

23 873 467 000

85 284 000

144 132 000

1 189 727 000

2 025 774 000

6 349 693 000

10 156 984 000

9 033 233 000

18 483 360 000

843 388 000

1 606 304 000

5 958 859 000

15 128 335 000

121 771 000

148 649 000

105 115 000

188 114 000

120 604 000

260 443 000

167 345 000

298 231 000

383 594 000

926 134 000

40 405 000

50 473 000

2 685 802 000

5 500 597 000

1 174 791 000

2 631 088 000

1 453 429 000

2 834 857 000

940 278 000

1 528 028 000

478 940 000

1 136 040 000

176 548 000

311 936 000

226 168 000

508 674 000

758 686 000

1 755 376 000

1 433 331 000

3 322 026 000

United Kingdom

10 178 922 000

20 577 468 000

(3)

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

(4)

(5)

(6)

1 640 582 500

1 382 936 000

137 801 500

137 801 500

Bulgaria

579 734 000

579 734 000

Czech Republic

1 146 577 000

938 241 000

11 936 733 500

10 072 673 000

72 066 000

72 066 000

Estonia

1 012 887 000

1 012 887 000 Greece

5 078 492 000

5 078 492 000

Spain

9 241 680 000

9 033 233 000

803 152 000

803 152 000

Ireland

7 564 167 500

5 958 859 000

74 324 500

74 324 500

Cyprus

94 057 000

94 057 000

Latvia

130 221 500

120 604 000

149 115 500

149 115 500

Luxembourg

463 067 000

383 594 000

25 236 500

25 236 500 Malta

2 750 298 500

2 685 802 000

1 315 544 000

1 174 791 000

1 417 428 500

1 417 428 500

Poland

764 014 000

764 014 000

Portugal

568 020 000

478 940 000

155 968 000

155 968 000

Slovenia

254 337 000

226 168 000

877 688 000

758 686 000

1 661 013 000

1 433 331 000

10 288 734 000

10 178 922 000

Total

57 133 533 000 120 405 880 000

60 202 940 000

55 191 056 500

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

L 302/8

EN

Official Journal of the European Union

20.11.2007

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 = 10 072 673 000 / (55 191 056 500 – 10 178 922 000) × 1/4 × 5 331 368 973
= 298 259 219

(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 = (5 331 368 973 – (298 259 219 + 79 528 563 + 34 786 421 + 42 441 980)) / (55 191 056 500 – (10 178 922 000
+ 10 072 673 000 + 2 685 802 000 + 1 174 791 000 + 1 433 331 000))

Frozen rate = 0,164488594287511 %

Uniform rate:

0,5 % – 0,164488594287511 % = 0,335511405712489 %

20.11.2007

EN

Official Journal of the European Union

L 302/9

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

Total

(1)

1 382 936 000

137 801 500

579 734 000

938 241 000

10 072 673 000

72 066 000

1 012 887 000

5 078 492 000

9 033 233 000

803 152 000

5 958 859 000

74 324 500

94 057 000

120 604 000

149 115 500

383 594 000

25 236 500

2 685 802 000

1 174 791 000

1 417 428 500

764 014 000

478 940 000

155 968 000

226 168 000

758 686 000

1 433 331 000

10 178 922 000

55 191 056 500

(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

Uniform rate of VAT own
resources (in %)

VAT own resources at
uniform rate

(3)

(4) = (1) × (3)

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

0,335511406

463 990 801

46 233 975

194 507 369

314 790 557

3 379 496 678

24 178 965

339 835 141

1 703 891 990

3 030 752 702

269 466 657

1 999 265 160

24 936 717

31 557 196

40 464 018

50 029 951

128 700 162

8 467 134

901 117 204

394 155 780

475 563 429

256 335 411

160 689 833

52 329 043

75 881 944

254 547 806

480 898 899

3 415 144 429

18 517 228 951

L 302/10

EN

Official Journal of the European Union

20.11.2007

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

3 281 165 000

275 603 000

1 159 468 000

2 293 154 000

23 873 467 000

144 132 000

2 025 774 000

10 156 984 000

18 483 360 000

1 606 304 000

15 128 335 000

148 649 000

188 114 000

260 443 000

298 231 000

926 134 000

50 473 000

5 500 597 000

2 631 088 000

2 834 857 000

1 528 028 000

1 136 040 000

311 936 000

508 674 000

1 755 376 000

3 322 026 000

0,6405771 (1)

United Kingdom

Total

20 577 468 000

120 405 880 000

(1) Calculation of rate: (77 129 244 273) / (120 405 880 000) = 0,64057705714206 %.

2 101 839 020

176 544 959

742 728 599

1 468 941 841

15 292 795 236

92 327 652

1 297 664 347

6 506 330 920

11 840 016 355

1 028 961 489

9 690 864 314

95 221 139

120 501 513

166 833 810

191 039 936

593 260 192

32 331 846

3 523 556 239

1 685 414 608

1 815 944 354

978 819 679

727 721 160

199 819 045

325 844 894

1 124 453 592

2 128 013 639

13 181 453 895

77 129 244 273

20.11.2007

EN

Official Journal of the European Union

L 302/11

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

TABLE 4.1

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

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)

17,6888

8,6868

9,0020

96 930 892 220

1 837 927 773

95 092 964 446

5 649 772 605

339 974 729

5 309 797 876

– 21 571 097

5 331 368 973

(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 302/12

EN

Official Journal of the European Union

20.11.2007

Correction of budgetary imbalances for the United Kingdom for 2003 pursuant to Article 4 of Decision 2000/597/EC,
Euratom (Chapter 3 5)

TABLE 4.2

Description

Coefficient (1) (%)

Amount

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

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

3. (1) – (2)

4. Total allocated expenditure

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)

18,4058

7,5941

10,8117

81 204 065 722

0

81 204 065 722

5 794 476 156

489 158 724

5 305 317 431

20 223 422

5 285 094 010

(1) Rounded percentages.
(2) The amount of pre-accession expenditure (PAE) is nil for the 2003 UK correction.
(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).

Note:

The difference of – € 106 465 028 between the definitive amount of the 2003 UK correction (€ 5 285 094 010, as calculated above) and the
previously budgeted amount of the 2003 UK correction (€ 5 391 559 038, entered in the AB 8/2004) is financed in chapter 3 5 of the AB 5/2007.
This impact is the so-called ‘direct effect’ of the UK correction. A supplementary adjustment, to take into account the so-called ‘indirect effect’ of
the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 3 5 of the AB 5/2007. This ‘indirect
effect’ corresponds to a payment of € 22 443 975 to the United Kingdom, so that the total amount entered in chapter 3 5 of the AB 5/2007 is a
payment of € 84 021 053 from the United Kingdom (= – € 106 465 028 + € 22 443 975).

20.11.2007

EN

Official Journal of the European Union

L 302/13

Calculation of the financing of the correction 2006 for the United Kingdom amounting to EUR – 5 331 368 973 (Chapter 1 5)

TABLE 5.1

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

2,73

0,23

0,96

1,90

19,83

0,12

1,68

8,44

15,35

1,33

12,56

0,12

0,16

0,22

0,25

0,77

0,04

4,57

2,19

2,35

1,27

0,94

0,26

0,42

1,46

2,76

United Kingdom

Total

17,09

100,00

The calculations are made to 15 decimal places.

3,29

0,28

1,16

2,30

23,91

0,14

2,03

10,17

18,52

1,61

15,15

0,15

0,19

0,26

0,30

0,93

0,05

5,51

2,64

2,84

1,53

1,14

0,31

0,51

1,76

3,33

0,00

5,09

0,43

1,80

3,56

0,00

0,22

3,14

15,75

28,66

2,49

23,45

0,23

0,29

0,40

0,46

1,44

0,08

0,00

0,00

4,40

2,37

1,76

0,48

0,79

2,72

0,00

0,00

– 17,94

– 4,13

– 1,98

– 2,50

1,35

0,11

0,48

0,94

0,00

0,06

0,83

4,18

7,61

0,66

6,22

0,06

0,08

0,11

0,12

0,38

0,02

0,00

0,00

1,17

0,63

0,47

0,13

0,21

0,72

0,00

0,00

4,64

0,39

1,64

3,24

5,98

0,20

2,86

247 212 185

20 764 704

87 357 575

172 772 662

318 742 577

10 859 310

152 627 502

14,35

765 255 697

26,12

1 392 588 247

2,27

121 023 454

21,38

1 139 811 242

0,21

0,27

0,37

0,42

1,31

0,07

1,38

0,66

4,01

2,16

1,61

0,44

0,72

2,48

0,83

0,00

11 199 633

14 173 037

19 622 507

22 469 561

69 777 536

3 802 778

73 440 295

35 128 529

213 586 087

115 125 921

85 592 444

23 502 134

38 324 928

132 254 957

44 353 471

0

100,00

100,00

– 26,54

26,54

100,00

5 331 368 973

L 302/14

EN

Official Journal of the European Union

20.11.2007

Financing of the definitive 2003 United Kingdom correction (chapter 3 5)

TABLE 5.2

Member State

Amount

(1)

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

– 14 753 654

—

– 1 608 121

– 10 006 747

– 24 550 127

315 538

– 6 785 714

– 13 511 113

– 65 707 572

– 1 378 521

23 366 998

– 425 975

874 764

518 395

– 1 256 235

5 476 350

– 236 695

18 967 817

7 874 336

989 400

– 1 251 826

—

– 870 400

2 510 865

– 218 910

– 2 353 906

84 021 053

0

Total

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

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

(5)

Member State

Net agricultural
duties (75 %)

Net sugar and
isoglucose
levies (75 %)

Net customs
duties (75 %)

Total net
traditional own
resources (75 %)

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)

800 000
9 700 000
51 900 000

16 200 000
8 900 000
5 900 000
36 100 000

(2)
– 4 900 000
0
8 000 000
– 2 600 000
195 600 000 – 22 000 000
17 100 000
– 900 000
– 1 300 000
111 300 000 – 20 600 000
– 500 000
– 7 100 000
7 500 000
1 600 000
0
0
– 100 000
500 000
– 5 000 000
– 2 000 000
– 2 800 000
– 200 000
0
– 200 000
2 500 000
– 400 000
– 1 000 000
– 3 300 000

700 000
153 400 000
3 800 000
1 100 000
2 200 000
600 000
4 300 000
1 200 000
263 900 000
3 900 000
41 300 000
24 700 000
26 500 000
300 000
1 300 000
6 600 000
17 500 000
497 100 000

(3)
1 580 900 000
40 700 000
186 900 000
286 700 000
3 034 600 000
22 600 000
220 700 000
1 247 400 000
1 269 700 000
216 800 000
1 505 600 000
30 500 000
24 200 000
41 300 000
20 300 000
114 800 000
10 100 000
1 506 600 000
257 200 000
266 300 000
95 900 000
134 300 000
37 800 000
65 700 000
134 800 000
406 100 000
2 325 300 000

(4) = (1) + (2) + (3)
1 592 200 000
49 600 000
200 800 000
320 200 000

530 733 334
16 533 334
66 933 334
106 733 333
3 208 200 000 1 069 399 996
13 500 000
76 500 000
432 666 667
453 466 667
72 333 333
550 633 333
13 933 334
8 966 667
14 500 000
6 966 667
39 666 667
3 933 334
588 500 000
86 366 667
101 600 000
40 133 333
53 600 000
12 633 333
23 166 667
47 000 000
140 866 667
939 700 000

40 500 000
229 500 000
1 298 000 000
1 360 400 000
217 000 000
1 651 900 000
41 800 000
26 900 000
43 500 000
20 900 000
119 000 000
11 800 000
1 765 500 000
259 100 000
304 800 000
120 400 000
160 800 000
37 900 000
69 500 000
141 000 000
422 600 000
2 819 100 000

VAT own
resources

GNI own
resources

United Kingdom
corrections
(years 2003 +
2006)

(6)

(8)

463 990 801
46 233 975
194 507 369
314 790 557

(7)
232 458 531
2 101 839 020
20 764 704
176 544 959
85 749 454
742 728 599
162 765 915
1 468 941 841
294 192 450
3 379 496 678 15 292 795 236
11 174 848
92 327 652
24 178 965
145 841 788
1 297 664 347
339 835 141
751 744 584
1 703 891 990
6 506 330 920
1 326 880 675
3 030 752 702 11 840 016 355
119 644 933
1 028 961 489
1 163 178 240
9 690 864 314
10 773 658
95 221 139
15 047 801
120 501 513
20 140 902
166 833 810
21 213 326
191 039 936
75 253 886
593 260 192
3 566 083
32 331 846
92 408 112
3 523 556 239
43 002 865
1 685 414 608
214 575 487
1 815 944 354
113 874 095
978 819 679
85 592 444
727 721 160
22 631 734
199 819 045
40 835 793
325 844 894
132 036 047
1 124 453 592
41 999 565
2 128 013 639
3 415 144 429 13 181 453 895 – 5 247 347 920

269 466 657
1 999 265 160
24 936 717
31 557 196
40 464 018
50 029 951
128 700 162
8 467 134
901 117 204
394 155 780
475 563 429
256 335 411
160 689 833
52 329 043
75 881 944
254 547 806
480 898 899

Total ‘national
contributions’

(9) = (6) + (7) + (8)
2 798 288 352
243 543 638
1 022 985 422
1 946 498 313
18 966 484 364
127 681 465
1 783 341 276
8 961 967 494
16 197 649 732
1 418 073 079
12 853 307 714
130 931 514
167 106 510
227 438 730
262 283 213
797 214 240
44 365 063
4 517 081 555
2 122 573 253
2 506 083 270
1 349 029 185
974 003 437
274 779 822
442 562 631
1 511 037 445
2 650 912 103
11 349 250 404

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

Total own
resources (2)

(10)

1,48

2,93
0,25
1,07
2,04

(11) = (4) + (9)
4 390 488 352
293 143 638
1 223 785 422
2 266 698 313
19,83 22 174 684 364
168 181 465
0,13
1,86
2 012 841 276
9,37 10 259 967 494
16,93 17 558 049 732
1 635 073 079
13,44 14 505 207 714
172 731 514
194 006 510
270 938 730
283 183 213
916 214 240
56 165 063
6 282 581 555
2 381 673 253
2 810 883 270
1 469 429 185
1 134 803 437
312 679 822
512 062 631
1 652 037 445
3 073 512 103
11,87 14 168 350 404

0,14
0,17
0,24
0,27
0,83
0,05
4,72
2,22
2,62
1,41
1,02
0,29
0,46
1,58
2,77

Total 1 486 800 000 – 37 700 000 15 083 800 000 16 532 900 000 5 510 966 667 18 517 228 951 77 129 244 273

0

95 646 473 224

100,00 112 179 373 224

(1) p.m. (own resources + other revenue = total revenue = total expenditure); (112 179 373 224 + 3 317 845 397 = 115 497 218 621 = 115 497 218 621).
(2) Total own resources as percentage of GNI: (112 179 373 224) / (12 040 588 000 000) = 0,93 %; own resources ceiling as percentage of GNI: 1,24 %.

.

2
0
1
1
2
0
0
7

.

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n
U
n
o
n

i

L

3
0
2
/
1
5

20.11.2007

EN

Official Journal of the European Union

L 302/17

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title
Chapter

Heading

Budget 2007

Amending budget
No 5

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

100 000

1 486 800 000

533 100 000

– 570 800 000

– 37 700 000

15 287 900 000

– 204 100 000

15 083 800 000

17 827 409 252

689 819 699

18 517 228 951

77 305 204 097

– 175 959 824

77 129 244 273

CORRECTION OF BUDGETARY IMBALANCES

0

0

Title 1 — Total

112 440 313 349

– 260 940 125

112 179 373 224

L 302/18

EN

Official Journal of the European Union

20.11.2007

TITLE 1

OWN RESOURCES

CHAPTER 1 0 — 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)

Title
Chapter
Article
Item

1 0

1 0 0

1 0 0 0

1 0 0

1 0 0 0

Heading

Budget 2007

Amending budget
No 5

New amount

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)

Agricultural duties established by the institutions of the European Com-
munities in respect of trade with non-member countries under the com-
mon agricultural policy (Article 2(1)(a) of Decision 2000/597/EC,
Euratom)

Agricultural duties established by the institutions of the European Com-
munities in respect of trade with non-member countries under the com-
mon agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)

1 486 700 000

100 000

1 486 800 000

Article 1 0 0 — Subtotal

1 486 700 000

100 000

1 486 800 000

Chapter 1 0 — Total

1 486 700 000

100 000

1 486 800 000

Agricultural duties established by the institutions of the European Communities in respect of trade with non-member coun-
tries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)

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)

Budget 2007

Amending budget No 5

New amount

1 486 700 000

100 000

1 486 800 000

Remarks

Agricultural duties are levied on imports from non-member countries of agricultural products subject to legislation, the pur-
pose of which is to offset differences between the world prices and the price levels agreed on for the Community.

Forecasts are net figures (without collection costs).

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)(a) thereof.

20.11.2007

EN

Official Journal of the European Union

L 302/19

CHAPTER 1 0 — 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) (cont’d)

1 0 0 (cont’d)

1 0 0 0 (cont’d)

Member State

Budget 2007

Amending budget No 5

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 0 0 0 — Total

13 200 000

8 600 000

6 700 000

38 600 000

239 500 000

800 000

10 000 000

69 400 000

112 800 000

500 000

108 700 000

5 500 000

1 400 000

2 400 000

400 000

4 900 000

1 800 000

272 300 000

4 900 000

41 300 000

20 900 000

23 300 000

100 000

1 400 000

6 900 000

18 300 000

472 100 000

1 486 700 000

—

—

3 000 000

300 000

– 800 000

– 2 500 000

– 43 900 000

– 300 000

– 17 500 000

– 1 500 000

200 000

44 700 000

– 1 700 000

– 300 000

– 200 000

200 000

– 600 000

– 600 000

– 8 400 000

– 1 000 000

3 800 000

3 200 000

200 000

– 100 000

– 300 000

– 800 000

25 000 000

100 000

16 200 000

8 900 000

5 900 000

36 100 000

195 600 000

800 000

9 700 000

51 900 000

111 300 000

700 000

153 400 000

3 800 000

1 100 000

2 200 000

600 000

4 300 000

1 200 000

263 900 000

3 900 000

41 300 000

24 700 000

26 500 000

300 000

1 300 000

6 600 000

17 500 000

497 100 000

1 486 800 000

L 302/20

EN

Official Journal of the European Union

20.11.2007

CHAPTER 1 1 — 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)

Title
Chapter
Article
Item

1 1

Heading

Budget 2007

Amending budget
No 5

New amount

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)

1 1 0

Sugar production levies

92 325 000

– 167 443 669

– 75 118 669

1 1 1

Sugar storage levies

1 1 2

Isoglucose production levies

Article 1 1 0 — Subtotal

92 325 000

– 167 443 669

– 75 118 669

Article 1 1 1 — Subtotal

Article 1 1 2 — Subtotal

p.m.

p.m.

28 325 000

28 325 000

28 325 000

28 325 000

1 725 000

1 725 000

– 1 976 471

– 1 976 471

– 251 471

– 251 471

1 1 3

Charges levied on non-exported C sugar, C isoglucose and C inulin syrup
production

Article 1 1 3 — Subtotal

1 1 4

Charges levied on substituted C sugar and C isoglucose

1 1 5

Production levy for inulin syrup

Article 1 1 4 — Subtotal

Article 1 1 5 — Subtotal

1 1 6

Additional levies provided for in Regulation (EEC) No 1107/88

1 1 7

Production charge

Article 1 1 6 — Subtotal

Article 1 1 7 — Subtotal

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

1 050 000

1 050 000

– 1 754 860

– 1 754 860

– 704 860

– 704 860

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

1 1 8

One-off amounts on additional sugar quota and supplementary isoglu-
cose quota

438 000 000

– 427 950 000

10 050 000

1 1 9

Surplus amount

Article 1 1 8 — Subtotal

438 000 000

– 427 950 000

10 050 000

Article 1 1 9 — Subtotal

p.m.

p.m.

p.m.

p.m.

Chapter 1 1 — Total

533 100 000

– 570 800 000

– 37 700 000

1 1 0

Sugar production levies

Budget 2007

Amending budget No 5

New amount

92 325 000

– 167 443 669

– 75 118 669

Remarks

Under the common organisation of the market in the sugar sector, sugar producers pay basic and B production levies to cover
market support expenditure.

However, the application of a ceiling to the levies as provided for in Article 15 of Regulation (EC) No 1260/2001 may lead to
their not fully covering the estimated total loss due to the existence of an exportable surplus calculated in accordance with para-
graphs 1 and 2 of the said Article. The complementary levy referred to in Article 1 1 6 of this chapter will then have to be paid
by sugar producers in accordance with Article 16 of Regulation (EC) No 1260/2001.

Forecasts are net figures (without collection costs).

20.11.2007

EN

Official Journal of the European Union

L 302/21

CHAPTER 1 1 — 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) (cont’d)

1 1 0 (cont’d)

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), as last amended by Regulation (EC) No 318/2006 (OJ L 58, 28.2.2006, p. 1).

Member State

Budget 2007

Amending budget No 5

New amount

4 550 000

– 8 704 110

– 4 154 110

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

—

—

—

—

—

—

2 175 000

2 400 000

19 350 000

1 675 000

4 900 000

19 825 000

1 025 000

8 350 000

325 000

500 000

1 850 000

4 850 000

2 150 000

8 250 000

425 000

225 000

1 075 000

750 000

1 850 000

5 825 000

—

—

—

—

—

—

– 2 725 000

– 5 000 000

– 41 336 457

– 2 570 844

– 6 151 741

– 40 415 983

– 1 525 000

– 15 443 244

– 375 000

– 500 000

– 1 891 136

– 9 844 334

– 4 150 000

– 11 038 930

– 621 028

– 425 000

– 1 626 310

– 1 146 367

– 2 850 000

– 9 103 185

—

—

—

—

—

—

– 550 000

– 2 600 000

– 21 986 457

– 895 844

– 1 251 741

– 20 590 983

– 500 000

– 7 093 244

– 50 000

0

– 41 136

– 4 994 334

– 2 000 000

– 2 788 930

– 196 028

– 200 000

– 551 310

– 396 367

– 1 000 000

– 3 278 185

– 75 118 669

Article 1 1 0 — Total

92 325 000

– 167 443 669

L 302/22

EN

Official Journal of the European Union

20.11.2007

CHAPTER 1 1 — 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) (cont’d)

1 1 1

Sugar storage levies

Budget 2007

p.m.

Amending budget No 5

New amount

28 325 000

28 325 000

Remarks

This article is intended for recording the 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 transi-
tional measures in the sugar sector by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hun-
gary, 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 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 obli-
gation to store sugar carried forward is not complied with and the amounts due according to Council Regulation (EEC)
No 1789/81 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.

Forecasts are net figures (without collection costs).

Member State

Budget 2007

Amending budget No 5

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

Article 1 1 1 — Total

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

—

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

17 100 000

7 500 000

1 650 000

500 000

1 575 000

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

—

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

17 100 000

7 500 000

1 650 000

500 000

1 575 000

28 325 000

28 325 000

20.11.2007

EN

Official Journal of the European Union

L 302/23

CHAPTER 1 1 — 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) (cont’d)

1 1 2

Isoglucose production levies

Budget 2007

Amending budget No 5

New amount

1 725 000

– 1 976 471

– 251 471

Remarks

The common organisation of the markets in sugar provides that isoglucose-production undertakings pay basic and B produc-
tion levies intended to cover market support expenditure.

However, the application of a ceiling to the levies as provided for in Article 15 of Regulation (EC) No 1260/2001 may lead to
their not fully covering the estimated total loss due to the existence of an exportable surplus calculated in accordance with para-
graphs 1 and 2 of the said Article. The complementary levy referred to in Article 1 1 6 of this chapter will then have to be paid
by isoglucose producers in accordance with Article 16 of Regulation (EC) No 1260/2001.

Forecasts are net figures (without 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), as last amended by Regulation (EC) No 318/2006 (OJ L 58, 28.2.2006, p. 1).

Member State

Budget 2007

Amending budget No 5

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

Article 1 1 2 — Total

300 000

– 341 556

– 41 556

—

—

—

—

—

—

—

—

—

—

p.m.

—

p.m.

p.m.

—

—

—

225 000

150 000

225 000

75 000

75 000

375 000

150 000

75 000

75 000

1 725 000

—

—

—

—

—

—

—

—

—

—

—

—

—

—

– 238 543

– 154 156

– 273 259

– 84 017

– 81 756

– 433 864

– 5 140

– 11 070

– 3 972

– 173 690

– 78 633

– 96 815

– 1 976 471

—

—

—

—

—

—

—

—

—

—

—

—

—

—

– 13 543

– 4 156

– 48 259

– 9 017

– 6 756

– 58 864

– 5 140

– 11 070

– 3 972

– 23 690

– 3 633

– 21 815

– 251 471

L 302/24

EN

Official Journal of the European Union

20.11.2007

CHAPTER 1 1 — 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) (cont’d)

1 1 5

Production levy for inulin syrup

Budget 2007

Amending budget No 5

New amount

1 050 000

– 1 754 860

– 704 860

Remarks

Continuation of the existing production quota arrangements for sugar requires that similar arrangements be applied to the pro-
duction of inulin syrup, a direct substitute for isoglucose and liquid sugar, to prevent this product from disturbing a market
which, because of the surplus, could further increase the export costs of sugar and isoglucose producers alone.

The common organisation of the market in sugar provides that inulin syrup producers pay basic and B production levies and
where necessary the additional levy covering market support expenditure.

Forecasts are net figures (without 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), as last amended by Commission Regulation (EC) No 318/2006 (OJ L 58, 28.2.2006, p. 1).

Member State

Budget 2007

Amending budget No 5

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

750 000

– 1 454 334

– 704 334

75 000

225 000

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

– 75 000

p.m.

– 225 526

– 526

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

Article 1 1 5 — Total

1 050 000

– 1 754 860

– 704 860

20.11.2007

EN

Official Journal of the European Union

L 302/25

CHAPTER 1 1 — 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) (cont’d)

1 1 8

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

Budget 2007

Amending budget No 5

New amount

438 000 000

– 427 950 000

10 050 000

Remarks

A one-off amount is levied on additional sugar quota or supplementary isoglucose quota which have been allocated to under-
takings in accordance with Articles 8 and 9 (2) and (3) of Council Regulation (EC) No 318/2006.

Forecasts are net figures (without 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), as last amended by Regulation (EC) No 2011/2006 (OJ L 384, 29.12.2006, p. 1).

Member State

Budget 2007

Amending budget No 5

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

Article 1 1 8 — Total

24 900 000

– 24 900 000

—

—

—

—

—

—

8 025 000

12 600 000

95 025 000

3 975 000

3 975 000

140 025 000

3 975 000

3 975 000

3 975 000

3 600 000

3 975 000

26 625 000

7 350 000

40 050 000

3 975 000

3 975 000

3 975 000

3 975 000

7 050 000

33 000 000

438 000 000

—

—

525 000

– 12 600 000

– 95 025 000

– 3 975 000

– 3 975 000

– 140 025 000

– 3 975 000

– 3 975 000

—

—

—

—

– 3 975 000

– 3 600 000

– 3 975 000

– 26 625 000

– 7 350 000

– 40 050 000

– 3 975 000

– 3 975 000

– 2 475 000

– 3 975 000

– 7 050 000

– 33 000 000

– 427 950 000

p.m.

—

p.m.

p.m.

—

p.m.

p.m.

p.m.

p.m.

p.m.

—

p.m.

p.m.

—

p.m.

—

p.m.

p.m.

p.m.

p.m.

—

p.m.

p.m.

p.m.

p.m.

8 550 000

1 500 000

10 050 000

L 302/26

EN

Official Journal of the European Union

20.11.2007

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

Title
Chapter
Article
Item

1 2

1 2 0

Heading

Budget 2007

Amending budget
No 5

New amount

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

Customs duties and other duties referred to in Article 2(1)(b) of Deci-
sion 2000/597/EC, Euratom

15 287 900 000

– 204 100 000

15 083 800 000

Article 1 2 0 — Subtotal

15 287 900 000

– 204 100 000

15 083 800 000

Chapter 1 2 — Total

15 287 900 000

– 204 100 000

15 083 800 000

1 2 0

Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom

Budget 2007

Amending budget No 5

New amount

15 287 900 000

– 204 100 000

15 083 800 000

Remarks

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the
free movement of goods within the Community.

Forecasts are net figures (without collection costs).

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)(b) thereof.

20.11.2007

EN

Official Journal of the European Union

L 302/27

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

1 2 0 (cont’d)

Member State

Budget 2007

Amending budget No 5

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

1 546 300 000

83 500 000

187 200 000

293 100 000

2 820 400 000

23 100 000

220 300 000

1 484 600 000

1 217 800 000

233 200 000

1 503 200 000

37 100 000

31 900 000

46 300 000

18 700 000

128 500 000

11 400 000

1 530 200 000

183 800 000

246 500 000

107 200 000

142 400 000

36 400 000

55 700 000

131 500 000

397 800 000

United Kingdom

Article 1 2 0 — Total

2 569 800 000

15 287 900 000

34 600 000

– 42 800 000

– 300 000

– 6 400 000

214 200 000

– 500 000

400 000

– 237 200 000

51 900 000

– 16 400 000

2 400 000

– 6 600 000

– 7 700 000

– 5 000 000

1 600 000

– 13 700 000

– 1 300 000

– 23 600 000

73 400 000

19 800 000

– 11 300 000

– 8 100 000

1 400 000

10 000 000

3 300 000

8 300 000

– 244 500 000

– 204 100 000

1 580 900 000

40 700 000

186 900 000

286 700 000

3 034 600 000

22 600 000

220 700 000

1 247 400 000

1 269 700 000

216 800 000

1 505 600 000

30 500 000

24 200 000

41 300 000

20 300 000

114 800 000

10 100 000

1 506 600 000

257 200 000

266 300 000

95 900 000

134 300 000

37 800 000

65 700 000

134 800 000

406 100 000

2 325 300 000

15 083 800 000

L 302/28

EN

Official Journal of the European Union

20.11.2007

CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION
2000/597/EC, EURATOM

Title
Chapter
Article
Item

1 3

1 3 0

Heading

Budget 2007

Amending budget
No 5

New amount

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT
TO ARTICLE 2(1)(c) 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

17 827 409 252

689 819 699

18 517 228 951

Article 1 3 0 — Subtotal

17 827 409 252

689 819 699

18 517 228 951

Chapter 1 3 — Total

17 827 409 252

689 819 699

18 517 228 951

1 3 0

Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

Budget 2007

Amending budget No 5

New amount

17 827 409 252

689 819 699

18 517 228 951

Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Com-
munity rules is of 0,3355 %. Thus account has been taken of the capped VAT bases and of the compensation arrangements for
the United Kingdom.

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)(c) thereof.

20.11.2007

EN

Official Journal of the European Union

L 302/29

CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION
2000/597/EC, EURATOM (cont’d)

1 3 0 (cont’d)

Member State

Budget 2007

Amending budget No 5

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

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

United Kingdom

Article 1 3 0 — Total

3 231 692 006

17 827 409 252

4 882 523

4 437 849

10 875 060

17 497 868

72 285 463

3 387 753

1 014 038

23 843 874

60 978 354

8 857 223

68 060 222

272 512

6 141 863

6 570 572

6 668 891

305 937

441 932

47 638 685

13 257 837

50 896 690

– 1 110 984

32 632 999

1 502 377

18 951 571

8 760 566

37 315 601

183 452 423

689 819 699

463 990 801

46 233 975

194 507 369

314 790 557

3 379 496 678

24 178 965

339 835 141

1 703 891 990

3 030 752 702

269 466 657

1 999 265 160

24 936 717

31 557 196

40 464 018

50 029 951

128 700 162

8 467 134

901 117 204

394 155 780

475 563 429

256 335 411

160 689 833

52 329 043

75 881 944

254 547 806

480 898 899

3 415 144 429

18 517 228 951

L 302/30

EN

Official Journal of the European Union

20.11.2007

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 5

New amount

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

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

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

77 305 204 097

– 175 959 824

77 129 244 273

—

—

—

—

Article 1 4 0 — Subtotal

77 305 204 097

– 175 959 824

77 129 244 273

Chapter 1 4 — Total

77 305 204 097

– 175 959 824

77 129 244 273

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 5

New amount

77 305 204 097

– 175 959 824

77 129 244 273

Remarks

The rate to be applied to the Member States’ gross national income for this financial year is 0,6406 %.

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.

20.11.2007

EN

Official Journal of the European Union

L 302/31

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 No 5

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

2 151 131 263

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

– 49 292 243

10 796 240

14 507 523

– 24 817 472

– 9 429 337

9 877 028

– 45 980 835

– 156 148 306

– 349 023 224

– 4 523 757

– 12 327 893

– 2 588 414

10 344 793

5 221 967

19 085 242

12 780 062

506 722

– 10 894 685

– 49 431 106

71 271 411

– 42 122 067

47 790 741

– 1 741 614

25 647 042

8 361 713

65 143 004

281 027 641

– 175 959 824

2 101 839 020

176 544 959

742 728 599

1 468 941 841

15 292 795 236

92 327 652

1 297 664 347

6 506 330 920

11 840 016 355

1 028 961 489

9 690 864 314

95 221 139

120 501 513

166 833 810

191 039 936

593 260 192

32 331 846

3 523 556 239

1 685 414 608

1 815 944 354

978 819 679

727 721 160

199 819 045

325 844 894

1 124 453 592

2 128 013 639

13 181 453 895

77 129 244 273

L 302/32

EN

Official Journal of the European Union

20.11.2007

CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES

Title
Chapter
Article
Item

1 5

1 5 0

Heading

Budget 2007

Amending budget
No 5

New amount

CORRECTION OF BUDGETARY IMBALANCES

Correction of budgetary imbalances granted to the United Kingdom in
accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom

Article 1 5 0 — Subtotal

Chapter 1 5 — Total

0

0

0

0

0

0

1 5 0

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision
2000/597/EC, Euratom

Budget 2007

Amending budget No 5

New amount

0

0

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 Articles 4 and 5 thereof.

Member State

Budget 2007

Amending budget No 5

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

246 671 369

19 006 494

83 505 499

171 290 177

311 914 289

9 454 657

154 076 510

763 990 047

1 397 723 670

118 510 304

1 112 670 226

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

540 816

1 758 210

3 852 076

1 482 485

6 828 288

1 404 653

– 1 449 008

1 265 650

– 5 135 423

2 513 150

27 141 016

– 16 241

1 541 307

1 090 391

2 751 425

3 213 570

153 374

1 395 493

– 233 857

13 523 510

– 1 946 014

7 624 460

389 066

3 901 080

4 272 106

2 304 759

247 212 185

20 764 704

87 357 575

172 772 662

318 742 577

10 859 310

152 627 502

765 255 697

1 392 588 247

121 023 454

1 139 811 242

11 199 633

14 173 037

19 622 507

22 469 561

69 777 536

3 802 778

73 440 295

35 128 529

213 586 087

115 125 921

85 592 444

23 502 134

38 324 928

132 254 957

44 353 471

United Kingdom

– 5 251 202 631

– 80 166 342

– 5 331 368 973

Article 1 5 0 — Total

0

0

0

20.11.2007

EN

Official Journal of the European Union

L 302/33

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title
Chapter

Heading

Budget 2007

Amending budget
No 5

New amount

3 0

3 1

3 2

3 3

3 4

3 5

3 6

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

1 847 631 711

260 940 125

2 108 571 836

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.

0

Title 3 — Total

1 847 631 711

260 940 125

2 108 571 836

L 302/34

EN

Official Journal of the European Union

20.11.2007

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 5

New amount

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Surplus available from the preceding financial year

1 847 631 711

Article 3 0 0 — Subtotal

1 847 631 711

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

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

p.m.

p.m.

p.m.

p.m.

1 847 631 711

1 847 631 711

p.m.

p.m.

260 940 125

260 940 125

260 940 125

260 940 125

Chapter 3 0 — Total

1 847 631 711

260 940 125

2 108 571 836

3 0 2

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

Budget 2007

p.m.

Amending budget No 5

New amount

260 940 125

260 940 125

Remarks

This article is intended to receive, once the target amount has been reached, any surplus in the Guarantee Fund in accordance
with Article 15 of Regulation (EC) No 2040/2000 and Article 3 of Regulation (EC, Euratom) No 2728/94.

Legal basis

Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293,
12.11.1994, p. 1), as last amended by Regulation (EC, Euratom) No 89/2007 (OJ L 22, 31.1.2007, p. 1).

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).

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 4(3) thereof.

20.11.2007

EN

Official Journal of the European Union

L 302/35

CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBAL-
ANCES FOR THE UNITED KINGDOM

Title
Chapter
Article
Item

3 5

3 5 0

3 5 0 1

3 5 0 2

3 5 0 3

3 5 0

3 5 0 3

Heading

Budget 2007

Amending budget
No 5

New amount

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

Result of the definitive calculation of the financing of the correction of
budgetary imbalances for the United Kingdom in respect of the financial
year 2000 and subsequent financial years

Result of the definitive calculation of the financing of the correction of bud-
getary imbalances for the United Kingdom in respect of the financial year
2001

Result of the definitive calculation of the financing of the correction of bud-
getary imbalances for the United Kingdom in respect of the financial year
2002

Result of the definitive calculation of the financing of the correction of bud-
getary imbalances for the United Kingdom in respect of the financial year
2003

Article 3 5 0 — Subtotal

Chapter 3 5 — Total

—

—

p.m.

p.m.

p.m.

—

—

0

0

0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in
respect of the financial year 2000 and subsequent financial years

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect
of the financial year 2003

Budget 2007

p.m.

Remarks

Amending budget No 5

New amount

0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect
of the financial year 2003.

L 302/36

EN

Official Journal of the European Union

20.11.2007

CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBAL-
ANCES FOR THE UNITED KINGDOM (cont’d)

3 5 0 (cont’d)

3 5 0 3 (cont’d)

Member State

Budget 2007

Amending budget No 5

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 3 5 0 3 — Total

p.m.

—

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

—

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

– 14 753 654

– 14 753 654

—

—

– 1 608 121

– 10 006 747

– 24 550 127

315 538

– 6 785 714

– 13 511 113

– 65 707 572

– 1 378 521

23 366 998

– 425 975

874 764

518 395

– 1 256 235

5 476 350

– 236 695

18 967 817

7 874 336

989 400

– 1 251 826

—

—

– 870 400

2 510 865

– 218 910

– 2 353 906

84 021 053

0

– 1 608 121

– 10 006 747

– 24 550 127

315 538

– 6 785 714

– 13 511 113

– 65 707 572

– 1 378 521

23 366 998

– 425 975

874 764

518 395

– 1 256 235

5 476 350

– 236 695

18 967 817

7 874 336

989 400

– 1 251 826

– 870 400

2 510 865

– 218 910

– 2 353 906

84 021 053

0

20.11.2007

EN

Official Journal of the European Union

L 302/37

TITLE 5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

Title
Chapter

Heading

Budget 2007

Amending budget
No 5

New amount

5 0

5 1

5 2

5 5

5 7

5 8

5 9

PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF
GOODS) AND IMMOVABLE PROPERTY

PROCEEDS FROM LETTING AND HIRING

REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND
OTHER INTEREST

REVENUE FROM THE SUPPLY OF SERVICES AND WORKS

OTHER CONTRIBUTIONS AND REFUNDS CONNECTED WITH THE
ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

MISCELLANEOUS COMPENSATION

392 000

p.m.

79 054 000

1 000 000

p.m.

p.m.

OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS

100 000

392 000

p.m.

79 054 000

1 000 000

p.m.

p.m.

100 000

Title 5 — Total

80 546 000

80 546 000

L 302/38

EN

Official Journal of the European Union

20.11.2007

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

TITLE 5

CHAPTER 5 0 — PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY

Title
Chapter
Article
Item

5 0

Heading

Budget 2007

Amending budget
No 5

New amount

PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF
GOODS) AND IMMOVABLE PROPERTY

5 0 0

Proceeds from the sale of movable property (supply of goods)

5 0 0 0

Proceeds from the sale of vehicles — Assigned revenue

42 000

42 000

5 0 0 1

Proceeds from the sale of other movable property — Assigned revenue

5 0 0 2

Proceeds from the supply of goods to other institutions or bodies —
Assigned revenue

p.m.

p.m.

Article 5 0 0 — Subtotal

42 000

5 0 1

Proceeds from the sale of immovable property

5 0 2

Proceeds from the sale of publications, printed works and films —
Assigned revenue

Article 5 0 1 — Subtotal

Article 5 0 2 — Subtotal

p.m.

p.m.

350 000

350 000

Chapter 5 0 — Total

392 000

p.m.

p.m.

p.m.

p.m.

42 000

350 000

350 000

392 000

5 0 0

Proceeds from the sale of movable property (supply of goods)

5 0 0 0

Proceeds from the sale of vehicles — Assigned revenue

Budget 2007

Amending budget No 5

New amount

42 000

42 000

Remarks

This item is intended to record revenue from the sale or part-exchange of vehicles belonging to the institutions. It records also
the proceeds from the sale of vehicles that are being replaced or scrapped when the book value is fully depreciated.

In accordance with Article 18(1)(e) and (ea) of the Financial Regulation, this revenue is to be considered as assigned revenue and
gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the correspond-
ing revenue.

20.11.2007

EN

Official Journal of the European Union

L 302/39

CHAPTER 5 0 — PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY (cont’d)

5 0 0 (cont’d)

5 0 0 0 (cont’d)

Parliament

Council

Commission

Court of Justice

Court of Auditors

European Economic and Social Committee

Committee of the Regions

Ombudsman

European Data-protection Supervisor

p.m.

p.m.

p.m.

p.m.

42 000

p.m.

p.m.

p.m.

p.m.

Total

42 000

5 0 0 1

Proceeds from the sale of other movable property — Assigned revenue

Budget 2007

p.m.

Remarks

Amending budget No 5

New amount

p.m.

This item is intended to record revenue from the sale or part-exchange of movable property, other than vehicles, belonging to
the institutions. It records also the proceeds from the sale of equipment, installations, materials, and scientific and technical appa-
ratus which are being replaced or scrapped when the book value is fully depreciated.

In accordance with Article 18(1)(e) and (ea) of the Financial Regulation, this revenue is to be considered as assigned revenue and
gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the correspond-
ing revenue.

Parliament

Council

Commission

Court of Justice

Court of Auditors

European Economic and Social Committee

Committee of the Regions

Ombudsman

European Data-protection Supervisor

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

L 302/40

EN

Official Journal of the European Union

20.11.2007

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

Heading

Budget 2007

Amending budget
No 5

New amount

Title
Chapter
Article
Item

5 2

5 2 0

5 2 1

REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND
OTHER INTEREST

Revenue from investments or loans granted, bank and other interest on
the institutions’ accounts

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

Article 5 2 0 — Subtotal

5 2 2

Interest yielded by prefinancing

Article 5 2 1 — Subtotal

Article 5 2 2 — Subtotal

9 054 000

9 054 000

10 000 000

10 000 000

60 000 000

60 000 000

5 2 2

Interest yielded by prefinancing

Chapter 5 2 — Total

79 054 000

9 054 000

9 054 000

10 000 000

10 000 000

60 000 000

60 000 000

79 054 000

Budget 2007

Amending budget No 5

New amount

60 000 000

60 000 000

Remarks

This article is intended to record revenue from the interest yielded by pre-financing.

In accordance with Article 5a of Financial Regulation, the amounts booked to this item may be used to provide additional appro-
priations under the corresponding headings of the statement of expenditure in Section III ‘Commission’. Thus, interest gener-
ated by pre-financing payments shall be assigned to the programme or the action concerned and deducted from the payment of
the balance of the amounts due to the beneficiary.

The Regulation laying down the rules for implementing the Financial Regulation also specifies the cases in which the authoris-
ing officer responsible shall, by way of exception, recover annually such interest.

Commission

Legal basis

60 000 000

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 5a thereof.

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementa-
tion of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the
European Communities (OJ L 357, 31.12.2002, p. 1), as last amended by Regulation (EC, Euratom) No 478/2007 (OJ L 111,
28.4.2007, p. 13), and in particular Articles 4 and 4a thereof.

20.11.2007

EN

Official Journal of the European Union

L 302/41

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES

TITLE 6

Title
Chapter

Heading

Budget 2007

Amending budget
No 5

New amount

6 0

6 1

6 2

6 3

6 5

6 6

6 7

6 8

CONTRIBUTIONS TO COMMUNITY PROGRAMMES

REPAYMENT OF MISCELLANEOUS EXPENDITURE

REVENUE FROM SERVICES RENDERED AGAINST PAYMENT

CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS

FINANCIAL CORRECTIONS

OTHER CONTRIBUTIONS AND REFUNDS

REVENUE CONCERNING EAGF AND EAFRD

TEMPORARY RESTRUCTURING AMOUNTS

p.m.

p.m.

p.m.

p.m.

p.m.

10 000 000

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

10 000 000

p.m.

p.m.

Title 6 — Total

10 000 000

p.m.

10 000 000

L 302/42

EN

Official Journal of the European Union

20.11.2007

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES

TITLE 6

CHAPTER 6 1 — REPAYMENT OF MISCELLANEOUS EXPENDITURE

Heading

Budget 2007

Amending budget
No 5

New amount

Title
Chapter
Article
Item

6 1

6 1 1

6 1 1 3

6 1 1 4

REPAYMENT OF MISCELLANEOUS EXPENDITURE

Repayment of expenditure incurred on behalf of one or more Member
States

Revenue from the investments provided for in Article 4 of Decision
2003/76/EC — Assigned revenue

Revenue accruing from amounts recovered under the research programme
of the Research Fund for Coal and Steel

Article 6 1 1 — Subtotal

6 1 2

Repayment of expenditure incurred specifically as a result of work under-
taken on request and against payment — Assigned revenue

6 1 3

Sums recovered in accordance with Article 8 of Regulation (EC)
No 1258/1999

Article 6 1 2 — Subtotal

Article 6 1 3 — Subtotal

6 1 4

6 1 4 0

6 1 4 1

6 1 4 3

Repayment of Community support to commercially successful projects
and activities

Repayment of Community support to commercially successful projects and
activities in the field of new energy technology — Assigned revenue

Repayment of Community support to commercially successful data-
processing projects

Repayment of Community support to European risk capital activities in
support of small and medium-sized enterprises — Assigned revenue

Article 6 1 4 — Subtotal

6 1 5

Repayment of unused Community aid

6 1 5 0

Repayment of unused aid from the European Social Fund, the European
Regional Development Fund and the European Agricultural Guidance and
Guarantee Fund

6 1 5 1

Repayment of unused subsidies for balancing budgets — Assigned revenue

6 1 5 2

Repayment of unused interest subsidies — Assigned revenue

6 1 5 3

6 1 5 7

Repayment of unused sums paid under contracts concluded by the insti-
tution — Assigned revenue

Repayments of payments on account under the Structural Funds and the
Cohesion Fund

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

—

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

—

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

20.11.2007

EN

Official Journal of the European Union

L 302/43

CHAPTER 6 1 — REPAYMENT OF MISCELLANEOUS EXPENDITURE (cont’d)

Title
Chapter
Article
Item

Heading

Budget 2007

Amending budget
No 5

New amount

6 1 5 8

Repayment of miscellaneous unused Community aid — Assigned revenue

6 1 6

Repayment of expenditure incurred on behalf of the International Atomic
Energy Agency — Assigned revenue

Article 6 1 5 — Subtotal

Article 6 1 6 — Subtotal

6 1 7

6 1 7 0

Repayment of amounts paid in connection with Community aid to non-
member countries

Repayments within the framework of cooperation with South Africa —
Assigned revenue

Article 6 1 7 — Subtotal

6 1 8

Repayment of amounts paid in connection with food aid

6 1 8 0

6 1 8 1

Repayments by tenderers or recipients of overpayments made in connec-
tion with food aid — Assigned revenue

Repayment of additional costs caused by the recipients of food aid —
Assigned revenue

Article 6 1 8 — Subtotal

6 1 9

Repayment of other expenditure incurred on behalf of outside bodies

6 1 9 1

Repayment of other expenditure incurred on behalf of outside bodies under
Council Decision 94/179/Euratom — Assigned revenue

Article 6 1 9 — Subtotal

Chapter 6 1 — Total

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

6 1 1

Repayment of expenditure incurred on behalf of one or more Member States

6 1 1 3

Revenue from the investments provided for in Article 4 of Decision 2003/76/EC — Assigned revenue

Budget 2007

p.m.

Amending budget No 5

New amount

p.m.

Remarks

Council Decision 2003/76/EC of 1 February 2003 establishing the measures necessary for the implementation of the Protocol,
annexed to the Treaty establishing the European Community, on the financial consequences of the expiry of the ECSC Treaty
and on the Research Fund for Coal and Steel (OJ L 29, 5.2.2003, p. 22) stipulates that the Commission shall be entrusted with
winding up the financial operations of the European Coal and Steel Community which are still in progress when the ECSC Treaty
expires.

L 302/44

EN

Official Journal of the European Union

20.11.2007

CHAPTER 6 1 — REPAYMENT OF MISCELLANEOUS EXPENDITURE (cont’d)

6 1 1 (cont’d)

6 1 1 3 (cont’d)

Pursuant to Article 4 of Decision 2003/76/EC, net revenue from the investment of available assets will constitute revenue in the
general budget of the European Union earmarked for a specific purpose, namely financing research projects in sectors related to
the coal and steel industry by a coal and steel research fund.

The net revenue available for financing research projects in year n + 2 appears in the balance sheet of the ECSC in liquidation
for year n, and after the liquidation process has been completed will appear as assets in the balance sheet of the Coal and Steel
Research Fund. This financing mechanism took effect in 2003. Revenue coming from 2005 will be used for research in 2007.
In order to reduce as far as possible the fluctuations that movements in the financial markets could cause in the financing of
research, a smoothing arrangement is applied. The amount of net revenue expected to be available for research in 2007 comes
to EUR 53 875 000.

In accordance with Article 4 of Decision 2003/76/EC, 72,8 % of the fund’s appropriations will be for the steel-related sector
and 27,2 % for the coal-related sector.

In accordance with Articles 18 and 160 paragraph 1a of the Financial Regulation, revenue will be used to provide additional
appropriations under Chapter 08 22 of the statement of expenditure in Section III ‘Commission’.

20.11.2007

EN

Official Journal of the European Union

L 302/45

CHAPTER 6 3 — CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS

Heading

Budget 2007

Amending budget
No 5

New amount

Title
Chapter
Article
Item

6 3

6 3 0

6 3 1

6 3 1 1

6 3 1 2

6 3 1 3

CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS

Contributions by the European Free Trade Association Member States
under the Cooperation Agreement on the European Economic Area —
Assigned revenue

Article 6 3 0 — Subtotal

Contributions in connection with the Schengen acquis

Contributions to administrative costs resulting from the agreement con-
cluded with Iceland and Norway — Assigned revenue

Contributions for the development of large-scale information systems
under the agreement concluded with Iceland, Norway and Switzerland —
Assigned revenue

Other contributions in connection with the Schengen acquis (Iceland, Nor-
way and Switzerland) — Assigned revenue

Article 6 3 1 — Subtotal

6 3 2

Contributions to common administrative support expenditure of de Euro-
pean Development Fund — Assigned revenue

6 3 3

6 3 3 0

6 3 3 1

6 3 3 2

Article 6 3 2 — Subtotal

Contributions to certain external aid programmes

Contributions from Member States to certain external aid programmes
financed by the Community and managed by the Commission on their
behalf — Assigned revenue

Contributions from third countries to certain external aid programmes
financed by the Community and managed by the Commission on their
behalf — Assigned revenue

Contributions from international organisations to certain external aid pro-
grammes financed by the Community and managed by the Commission on
their behalf — Assigned revenue

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Article 6 3 3 — Subtotal

Chapter 6 3 — Total

p.m.

6 3 3

Contributions to certain external aid programmes

Remarks

New Article

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

6 3 3 0

Contributions from Member States to certain external aid programmes financed by the Community and managed by the Com-
mission on their behalf — Assigned revenue

Budget 2007

Amending budget No 5

p.m.

New amount

p.m.

Remarks

New item

This item is intended to record the financial contributions from Member States, including their public and parastatal agencies,
to certain external aid programmes financed by the Community and managed by the Commission on their behalf, pursuant to
the relevant basic act.

In accordance with Article 18(1)(aa) of the Financial Regulation, any revenue will be used to provide additional appropriations
to finance the expenditure to which this revenue is assigned.

L 302/46

EN

Official Journal of the European Union

20.11.2007

CHAPTER 6 3 — CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS (cont’d)

6 3 3 (cont’d)

6 3 3 1

Contributions from third countries to certain external aid programmes financed by the Community and managed by the Com-
mission on their behalf — Assigned revenue

Budget 2007

Amending budget No 5

p.m.

New amount

p.m.

Remarks

New item

This item is intended to record the financial contributions from third countries, including their public and parastatal agencies,
to certain external aid programmes financed by the Community and managed by the Commission on their behalf, pursuant to
the relevant basic act.

In accordance with Article 18(1)(aa) of the Financial Regulation, any revenue will be used to provide additional appropriations
to finance the expenditure to which this revenue is assigned.

6 3 3 2

Contributions from international organisations to certain external aid programmes financed by the Community and managed
by the Commission on their behalf — Assigned revenue

Budget 2007

Amending budget No 5

p.m.

New amount

p.m.

Remarks

New item

This item is intended to record the financial contributions from international organisations to certain external aid programmes
financed by the Community and managed by the Commission on their behalf, pursuant to the relevant basic act.

In accordance with Article 18(1)(aa) of the Financial Regulation, any revenue will be used to provide additional appropriations
to finance the expenditure to which this revenue is assigned.

20.11.2007

EN

Official Journal of the European Union

L 302/47

CHAPTER 6 7 — REVENUE CONCERNING EAGF AND EAFRD

Title
Chapter
Article
Item

6 7

6 7 0

6 7 0 1

6 7 0 2

6 7 0 3

6 7 1

6 7 1 1

6 7 1 2

Heading

Budget 2007

Amending budget
No 5

New amount

REVENUE CONCERNING EAGF AND EAFRD

Revenue concerning EAGF

Clearance of EAGF accounts — Assigned revenue

EAGF Irregularities — Assigned revenue

Superlevy from milk producers — Assigned revenue

Article 6 7 0 — Subtotal

Revenue concerning EAFRD

Clearance of accounts EAFRD — Assigned revenue

EAFRD irregularities — Assigned revenue

Article 6 7 1 — Subtotal

Chapter 6 7 — Total

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

6 7 0

Revenue concerning EAGF

6 7 0 1

Clearance of EAGF accounts — Assigned revenue

Budget 2007

p.m.

Remarks

Amending budget No 5

New amount

p.m.

This item is intended to accommodate revenue resulting from conformity decisions of the clearance of accounts in favour of the
European Union budget concerning expenditure financed by EAGGF guarantee under Heading 1 of the 2000 to 2006 Financial
Perspectives. It is also intended to accommodate amounts resulting from accounting clearance of accounts decisions in favour
of the European Union budget concerning recorded assigned revenue related to it.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide addi-
tional appropriations to any budgetary item under EAGF, including Items 05 07 01 08 and 05 07 01 09, of the statement of
expenditure in Section III ‘Commission’.

In the framework of establishing the budget 2007, an amount of EUR 568 million has been taken into account for
Article 05 03 01, in particular for Item 05 03 01 01.

Legal basis

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).

Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209,
11.8.2005, p. 1), as amended by Regulation (EC) No 320/2006 (OJ L 58, 28.2.2006, p. 42).

L 302/48

EN

Official Journal of the European Union

20.11.2007

CHAPTER 6 7 — REVENUE CONCERNING EAGF AND EAFRD (cont’d)

6 7 0 (cont’d)

6 7 0 2

EAGF Irregularities — Assigned revenue

Budget 2007

p.m.

Remarks

Amending budget No 5

New amount

p.m.

This item is intended to accommodate amounts recovered following irregularities or oversights, including the related interest,
in particular amounts recovered in cases of irregularities or fraud, penalties and interest received as well as securities forfeited,
resulting from expenditure financed by EAGGF Guarantee under Heading 1 of the Financial Perspectives 2000 to 2006.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide addi-
tional appropriations to any budgetary item under EAGF, including Items 05 07 01 08 and 05 07 01 09, of the statement of
expenditure in Section III ‘Commission’.

In the framework of establishing the budget 2007, an amount of EUR 70 million has been taken into account for
Article 05 03 01, in particular for Item 05 03 01 01.

Legal basis

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).

Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209,
11.8.2005, p. 1), as amended by Regulation (EC) No 320/2006 (OJ L 58, 28.2.2006, p. 42).

20.11.2007

EN

Official Journal of the European Union

L 302/49

CHAPTER 6 7 — REVENUE CONCERNING EAGF AND EAFRD (cont’d)

6 7 0 (cont’d)

6 7 0 3

Superlevy from milk producers — Assigned revenue

Budget 2007

p.m.

Amending budget No 5

New amount

p.m.

Remarks

This item is intended to accommodate amounts collected or recovered in accordance with Council Regulation (EC)
No 1788/2003.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide addi-
tional appropriations to any budgetary item under EAGF, including Items 05 07 01 08 and 05 07 01 09, of the statement of
expenditure in Section III ‘Commission’.

In the framework of establishing the budget 2007, an amount of EUR 349 million has been taken into account for
Article 05 02 12, in particular for Item 05 02 12 01.

Legal basis

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).

Council Regulation (EC) No 1788/2003 of 29 September 2003 establishing a levy in the milk and milk products sector
(OJ L 270, 21.10.2003, p. 123), as last amended by Regulation (EC) No 1406/2006 (OJ L 265, 26.9.2006, p. 8).

Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209,
11.8.2005, p. 1), as amended by Regulation (EC) No 320/2006 (OJ L 58, 28.2.2006, p. 42).

6 7 1

Revenue concerning EAFRD

Remarks

New article

6 7 1 1

Clearance of accounts EAFRD — Assigned revenue

Budget 2007

p.m.

Amending budget No 5

New amount

p.m.

Remarks

This item is intended to accommodate amounts resulting from conformity clearance of accounts decisions in favour of the EU
budget within the context of rural development financed by the EAFRD. It is also intended to accommodate amounts resulting
from accounting clearance of accounts decisions in favour of the European Union budget concerning recorded assigned rev-
enue related to it.

In accordance with Article 18 of the Financial Regulation, any revenue under this item will be used to provide additional appro-
priations to any budgetary item under the EAFRD.

In the framework of establishing the budget 2007, no specific amount is foreseen for Article 05 04 05.

Legal basis

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).

Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209,
11.8.2005, p. 1), as amended by Regulation (EC) No 320/2006 (OJ L 58, 28.2.2006, p. 42).

L 302/50

EN

Official Journal of the European Union

20.11.2007

CHAPTER 6 7 — REVENUE CONCERNING EAGF AND EAFRD (cont’d)

6 7 1 (cont’d)

6 7 1 2

EAFRD irregularities — Assigned revenue

Budget 2007

p.m.

Remarks

Amending budget No 5

New amount

p.m.

This item is intended to accommodate amounts recovered resulting from irregularities and oversights, including the related inter-
est, in particular amounts recovered in cases of irregularities or fraud, penalties and interest received as well as securities for-
feited, in the context of rural development financed by the EAFRD.

In accordance with Article 18 of the Financial Regulation, any revenue under this item will be used to provide additional appro-
priations to any budgetary item under the EAFRD.

In the framework of establishing the budget 2007, no specific amount is foreseen for Article 05 04 05.

Legal basis

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).

Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209,
11.8.2005, p. 1), as amended by Regulation (EC) No 320/2006 (OJ L 58, 28.2.2006, p. 42).

20.11.2007

EN

Official Journal of the European Union

L 302/51

CHAPTER 6 8 — TEMPORARY RESTRUCTURING AMOUNTS

Title
Chapter
Article
Item

6 8

6 8 0

6 8 0 1

6 8 0 2

Heading

Budget 2007

Amending budget
No 5

New amount

TEMPORARY RESTRUCTURING AMOUNTS

Temporary restructuring amounts — Assigned revenue

Temporary restructuring amounts — Assigned revenue

Irregularities concerning the temporary restructuring fund — Assigned rev-
enue

Article 6 8 0 — Subtotal

Chapter 6 8 — Total

p.m.

p.m.

p.m.

p.m.

Remarks

New chapter

p.m.

p.m.

p.m.

p.m.

6 8 0

Temporary restructuring amounts — Assigned revenue

Remarks

New article

6 8 0 2

Irregularities concerning the temporary restructuring fund — Assigned revenue

Budget 2007

p.m.

Remarks

Amending budget No 5

New amount

p.m.

This item is intended to accommodate amounts recovered following irregularities or oversight including interest, penalties and
securities acquired, resulting from expenditure financed by the temporary restructuring fund of the sugar industry in the Com-
munity established by Council Regulation (EC) No 320/2006.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide addi-
tional appropriations to Article 05 02 16 ‘Sugar Restructuring Fund’ of the statement of expenditure in Section III ‘Commission’
to finance restructuring aid and others aids fixed in Regulation (EC) No 320/2006.

Legal basis

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).

Council Regulation (EC) No 320/2006 of 20 February 2006 establishing a temporary scheme for the restructuring of the sugar
industry in the Community and amending Regulation 1290/2005 on the financing of the common agricultural policy (OJ L 58,
28.2.2006, p. 42).