Final adoption of amending budget No 4 of the European Union for the financial year 2008
Date: 2008-08-05
Institutions: European Parliament
Subjects: European Union, amending budget, budgetary expenditure, budgetary resources, financial year

5.8.2008

EN

Official Journal of the European Union

L 208/151

FINAL ADOPTION

of amending budget No 4 of the European Union for the financial year 2008

(2008/607/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 2008, as finally adopted on 13 December 2007 (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 4/2008 of the European Union for the financial year 2008, which the Commission pre-
sented on 15 April 2008,

having regard to draft amending budget No 4/2008, which the Council established on 26 May 2008,

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 June 2008,

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 4 of the European Union for the financial year 2008 has been finally adopted.

Done at Brussels, 5 June 2008.

The President
H.-G. PÖTTERING

(1) OJ L 248, 16.9.2002, p. 1. Regulation as last amended by Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9).
(2) OJ L 71, 14.3.2008, p. 1.
(3) OJ C 139, 14.6.2006, p. 1. Agreement as last amended by Decision 2008/371/EC of the European Parliament and of the Council (OJ L 128, 16.5.2008,

p. 8).

5.8.2008

EN

Official Journal of the European Union

L 208/153

FINAL ADOPTION OF AMENDING BUDGET No 4 OF THE EUROPEAN UNION
FOR THE 2008 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

Page

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

155

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

165

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

166

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

168

5.8.2008

EN

Official Journal of the European Union

L 208/155

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2008 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 2008 (1)

Budget 2007 (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. Compensation

50 320 304 626

53 241 270 053

1 501 860 203

8 112 728 400

7 280 085 455

206 636 292

43 590 118 012

54 210 425 736

1 270 114 751

7 352 746 732

6 977 764 032

444 646 152

Total expenditure (3)

120 662 885 029

113 845 815 415

+ 15,44

– 1,79

+ 18,25

+ 10,34

+ 4,33

– 53,53

+ 5,99

(1) AB No 1 to No 4/2008 included.
(2) The figures in this column correspond to those in the 2007 budget (OJ L 77, 16.3.2007, p. 1) plus Amending Budgets No 1 to No 7/2007.
(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 208/156

EN

Official Journal of the European Union

5.8.2008

Description

Budget 2008 (1)

Budget 2007 (2)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

2 148 450 412

1 703 773 561

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)

1 528 833 290

1 847 631 711

p.m.

p.m.

125 750 000

260 940 125

– 51,81

Total revenue for Titles 3 to 9

3 803 033 702

p.m.

3 830 264 680

7 642 610 077

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)

18 748 500 000

16 532 900 000

19 095 673 953

18 517 228 951

79 015 677 374

71 153 076 387

116 859 851 327

106 203 205 338

Total revenue (4)

120 662 885 029

113 845 815 415

+ 26,10

– 17,25

– 50,24

+ 13,40

+ 3,12

+ 11,05

+ 10,03

+ 5,99

(1) AB No 1 to No 4/2008 included.
(2) The figures in this column correspond to those in the 2007 budget (OJ L 77, 16.3.2007, p. 1) plus Amending Budgets No 1 to No 7/2007.
(3) The own resources for the 2008 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’.

5.8.2008

EN

Official Journal of the European Union

L 208/157

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)

1 440 965 000

3 420 171 000

180 939 000

302 569 000

Czech Republic

702 867 000

1 219 393 000

Denmark

Germany

Estonia

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

975 620 000

2 392 833 000

10 407 889 000

24 720 152 000

98 259 000

165 538 000

905 937 000

1 719 953 000

1 267 563 000

2 175 920 000

6 743 417 000

10 822 406 000

9 383 695 000

19 230 736 000

6 175 505 000

15 707 334 000

128 544 000

157 346 000

122 307 000

218 725 000

132 605 000

286 456 000

175 313 000

323 842 000

404 912 000

995 759 000

41 423 000

53 280 000

2 803 480 000

5 744 079 000

1 220 187 000

2 736 781 000

1 593 295 000

3 122 414 000

978 963 000

1 599 144 000

552 422 000

1 317 240 000

185 938 000

335 086 000

250 865 000

563 978 000

792 183 000

1 828 978 000

1 490 119 000

3 456 262 000

United Kingdom

10 530 959 000

21 276 097 000

(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)

1 710 085 500

1 440 965 000

151 284 500

151 284 500

Bulgaria

609 696 500

609 696 500

Czech Republic

1 196 416 500

975 620 000

12 360 076 000

10 407 889 000

82 769 000

82 769 000

Estonia

859 976 500

859 976 500

Ireland

1 087 960 000

1 087 960 000 Greece

5 411 203 000

5 411 203 000

Spain

9 615 368 000

9 383 695 000

7 853 667 000

6 175 505 000

78 673 000

78 673 000

Cyprus

109 362 500

109 362 500

Latvia

143 228 000

132 605 000

161 921 000

161 921 000

Luxembourg

497 879 500

404 912 000

26 640 000

26 640 000 Malta

2 872 039 500

2 803 480 000

1 368 390 500

1 220 187 000

1 561 207 000

1 561 207 000

Poland

799 572 000

799 572 000

Portugal

658 620 000

552 422 000

167 543 000

167 543 000

Slovenia

281 989 000

250 865 000

914 489 000

792 183 000

1 728 131 000

1 490 119 000

10 638 048 500

10 530 959 000

Total

59 686 171 000

125 892 472 000

62 946 236 000

57 669 214 000

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

L 208/158

EN

Official Journal of the European Union

5.8.2008

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 2008.

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 = 10 407 889 000 / (57 669 214 000 – 10 530 959 000) × 1/4 × 5 757 931 681 =
317 830 570

(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 = (5 757 931 681 – (317 830 570 + 85 611 179 + 37 261 421 + 45 504 460)) / (57 669 214 000 – (10 530 959 000 +
10 407 889 000 + 2 803 480 000 + 1 220 187 000 + 1 490 119 000))

Frozen rate = 0,168875772152444 %

Uniform rate

0,5 % – 0,168875772152444 % = 0,331124227847556 %

5.8.2008

EN

Official Journal of the European Union

L 208/159

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

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

United Kingdom

Total

(1)

1 440 965 000

151 284 500

609 696 500

975 620 000

10 407 889 000

82 769 000

859 976 500

1 087 960 000

5 411 203 000

9 383 695 000

6 175 505 000

78 673 000

109 362 500

132 605 000

161 921 000

404 912 000

26 640 000

2 803 480 000

1 220 187 000

1 561 207 000

799 572 000

552 422 000

167 543 000

250 865 000

792 183 000

1 490 119 000

10 530 959 000

57 669 214 000

(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

Uniform rate of VAT
own resources (in %)

VAT own resources at
uniform rate

(3)

(4) = (1) × (3)

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

0,331124228

477 138 423

50 093 963

201 885 283

323 051 419

3 446 304 209

27 406 821

284 759 055

360 249 915

1 791 780 415

3 107 168 761

2 044 859 325

26 050 536

36 212 573

43 908 728

53 615 966

134 076 173

8 821 149

928 300 150

404 033 478

516 953 462

264 757 661

182 920 308

55 477 547

83 067 479

262 310 984

493 414 503

3 487 055 667

19 095 673 953

L 208/160

EN

Official Journal of the European Union

5.8.2008

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

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

3 420 171 000

302 569 000

1 219 393 000

2 392 833 000

24 720 152 000

165 538 000

1 719 953 000

2 175 920 000

10 822 406 000

19 230 736 000

15 707 334 000

157 346 000

218 725 000

286 456 000

323 842 000

995 759 000

53 280 000

5 744 079 000

2 736 781 000

3 122 414 000

1 599 144 000

1 317 240 000

335 086 000

563 978 000

1 828 978 000

3 456 262 000

0,6276442 (1)

United Kingdom

Total

21 276 097 000

125 892 472 000

(1) Calculation of rate: (79 015 677 374) / (125 892 472 000) = 0,62764418013811 %.

2 146 650 423

189 905 672

765 344 920

1 501 847 706

15 515 459 536

103 898 962

1 079 518 491

1 365 703 524

6 792 620 141

12 070 059 530

9 858 616 771

98 757 301

137 281 473

179 792 441

203 257 547

624 982 341

33 440 882

3 605 237 755

1 717 724 667

1 959 764 975

1 003 693 425

826 758 020

210 314 778

353 977 509

1 147 947 397

2 169 302 729

13 353 818 458

79 015 677 374

5.8.2008

EN

Official Journal of the European Union

L 208/161

Correction of budgetary imbalances for the United Kingdom for 2007 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

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)

17,7156

8,7227

8,9929

107 174 316 280

2 924 640 078

104 249 676 202

6 187 547 592

451 577 107

5 735 970 485

– 21 961 196

5 757 931 681

(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, 2005 and 2006, as well as payments made to Bulgaria and Romania under 2006 appropriations. 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 208/162

EN

Official Journal of the European Union

5.8.2008

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5 757 931 681 (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

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

2,72

0,24

0,97

1,90

19,64

0,13

1,37

1,73

8,60

15,28

12,48

0,12

0,17

0,23

0,26

0,79

0,04

4,56

2,17

2,48

1,27

1,05

0,27

0,45

1,45

2,75

United Kingdom

Total

16,90

100,00

The calculations are made to 15 decimal places.

3,27

0,29

1,17

2,29

23,63

0,16

1,64

2,08

10,34

18,38

15,01

0,15

0,21

0,27

0,31

0,95

0,05

5,49

2,62

2,98

1,53

1,26

0,32

0,54

1,75

3,30

0,00

5,03

0,45

1,79

3,52

0,00

0,24

2,53

3,20

15,92

28,30

23,11

0,23

0,32

0,42

0,48

1,47

0,08

0,00

0,00

4,59

2,35

1,94

0,49

0,83

2,69

0,00

0,00

– 17,72

– 4,12

– 1,96

– 2,48

1,32

0,12

0,47

0,93

0,00

0,06

0,67

0,84

4,19

7,44

6,07

0,06

0,08

0,11

0,13

0,39

0,02

0,00

0,00

1,21

0,62

0,51

0,13

0,22

0,71

0,00

0,00

4,59

0,41

1,64

3,21

5,91

0,22

2,31

2,92

264 394 444

23 389 931

94 264 507

184 976 643

340 140 218

12 796 824

132 960 024

168 208 303

14,53

836 620 163

25,82

1 486 621 504

21,09

1 214 246 844

0,21

0,29

0,38

0,43

1,34

0,07

1,37

0,65

4,19

2,15

1,77

0,45

0,76

2,46

0,83

0,00

12 163 546

16 908 416

22 144 324

25 034 428

76 976 604

4 118 781

79 036 419

37 657 102

241 376 502

123 620 950

101 828 516

25 903 640

43 598 010

141 388 142

47 556 896

0

100,00

100,00

– 26,28

26,28

100,00

5 757 931 681

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

.

.

5
8
2
0
0
8

Member State

Net agricultural
duties (75 %)

Net sugar and
isoglucose
levies (75 %)

Net customs
duties (75 %)

Total net
traditional own
resources (75 %)

VAT own
resources

GNI own
resources

United Kingdom
correction

Total ‘national
contributions’

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

Total own
resources (1)

E
N

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

(5)

Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovakia
Finland
Sweden
United Kingdom

(1)

(2)

900 000
800 000
11 000 000
58 700 000

18 400 000
10 100 000
6 700 000
40 900 000

31 400 000
400 000
3 300 000
3 800 000
221 500 000 163 700 000
8 600 000
0
1 500 000
8 500 000
126 000 000 229 600 000
6 900 000
173 600 000
3 800 000
4 300 000
800 000
1 200 000
900 000
2 500 000
0
700 000
6 300 000
4 800 000
200 000
1 400 000
14 600 000
298 700 000
13 800 000
4 400 000
71 200 000
46 800 000
300 000
28 000 000
1 100 000
30 000 000
0
300 000
2 300 000
1 500 000
900 000
7 400 000
19 800 000
2 900 000
56 600 000
562 800 000

(3)
1 676 800 000
55 600 000
230 400 000
275 400 000
3 381 600 000
26 200 000
232 000 000
247 000 000
1 337 600 000
1 352 400 000
1 621 700 000
32 200 000
26 800 000
48 200 000
21 800 000
128 500 000
10 500 000
1 634 600 000
327 400 000
304 200 000
103 800 000
186 200 000
41 400 000
75 700 000
149 800 000
406 200 000
2 497 900 000

(4) = (1) + (2) + (3)
1 726 600 000
66 100 000
240 400 000
320 100 000

575 533 333
22 033 333
80 133 333
106 700 000
3 766 800 000 1 255 600 000
11 900 000
77 600 000
86 500 000
468 266 667
569 333 333
600 733 334
13 433 333
9 600 000
17 200 000
7 500 000
46 533 333
4 033 334
649 300 000
115 200 000
140 733 333
44 033 333
72 433 334
13 900 000
26 500 000
52 700 000
142 966 667
3 117 300 000 1 039 100 000

35 700 000
232 800 000
259 500 000
1 404 800 000
1 708 000 000
1 802 200 000
40 300 000
28 800 000
51 600 000
22 500 000
139 600 000
12 100 000
1 947 900 000
345 600 000
422 200 000
132 100 000
217 300 000
41 700 000
79 500 000
158 100 000
428 900 000

(6)

(8)

477 138 423
50 093 963
201 885 283
323 051 419

(7)
264 394 444
2 146 650 423
23 389 931
189 905 672
94 264 507
765 344 920
184 976 643
1 501 847 706
340 140 218
3 446 304 209 15 515 459 536
12 796 824
103 898 962
27 406 821
132 960 024
1 079 518 491
284 759 055
168 208 303
1 365 703 524
360 249 915
836 620 163
1 791 780 415
6 792 620 141
1 486 621 504
3 107 168 761 12 070 059 530
1 214 246 844
9 858 616 771
2 044 859 325
12 163 546
98 757 301
26 050 536
16 908 416
137 281 473
36 212 573
22 144 324
179 792 441
43 908 728
25 034 428
203 257 547
53 615 966
76 976 604
624 982 341
134 076 173
4 118 781
33 440 882
8 821 149
79 036 419
3 605 237 755
928 300 150
37 657 102
1 717 724 667
404 033 478
241 376 502
1 959 764 975
516 953 462
123 620 950
1 003 693 425
264 757 661
101 828 516
826 758 020
182 920 308
25 903 640
210 314 778
55 477 547
43 598 010
353 977 509
83 067 479
141 388 142
1 147 947 397
262 310 984
47 556 896
2 169 302 729
493 414 503
3 487 055 667 13 353 818 458 – 5 757 931 681
0

Total 1 683 200 000 633 400 000 16 431 900 000 18 748 500 000 6 249 500 000 19 095 673 953 79 015 677 374

(1) p.m. (own resources + other revenue = total revenue = total expenditure); (116 859 851 327 + 3 803 033 702 = 120 662 885 029 = 120 662 885 029).
(2) Total own resources as percentage of GNI: (116 859 851 327) / (12 589 247 200 000) = 0,93 %; own resources ceiling as percentage of GNI: 1,24 %.

(9) = (6) + (7) + (8)
2 888 183 290
263 389 566
1 061 494 710
2 009 875 768
19 301 903 963
144 102 607
1 497 237 570
1 894 161 742
9 421 020 719
16 663 849 795
13 117 722 940
136 971 383
190 402 462
245 845 493
281 907 941
836 035 118
46 380 812
4 612 574 324
2 159 415 247
2 718 094 939
1 392 072 036
1 111 506 844
291 695 965
480 642 998
1 551 646 523
2 710 274 128
11 082 942 444
98 111 351 327

(10)

2,94
0,27
1,08
2,05

(11) = (4) + (9)
4 614 783 290
329 489 566
1 301 894 710
2 329 975 768
19,67 23 068 703 963
179 802 607
0,15
1 730 037 570
1,53
1,93
2 153 661 742
9,60 10 825 820 719
16,98 18 371 849 795
13,37 14 919 922 940
177 271 383
219 202 462
297 445 493
304 407 941
975 635 118
58 480 812
6 560 474 324
2 505 015 247
3 140 294 939
1 524 172 036
1 328 806 844
333 395 965
560 142 998
1 709 746 523
3 139 174 128
11,30 14 200 242 444
100 116 859 851 327

0,14
0,19
0,25
0,29
0,85
0,05
4,70
2,20
2,77
1,42
1,13
0,30
0,49
1,58
2,76

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5.8.2008

EN

Official Journal of the European Union

L 208/165

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title
Chapter

Heading

Budget 2008

Amending budget
No 4

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, EURA-
TOM

1 683 200 000

1 683 200 000

633 400 000

633 400 000

16 431 900 000

16 431 900 000

19 095 673 953

19 095 673 953

80 544 510 664

– 1 528 833 290

79 015 677 374

CORRECTION OF BUDGETARY IMBALANCES

0

0

Title 1 — Total

118 388 684 617

– 1 528 833 290

116 859 851 327

L 208/166

EN

Official Journal of the European Union

5.8.2008

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 2008

Amending budget
No 4

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 income pursuant to Article 2(1)(d)
and Article 6 of Decision 2000/597/EC, Euratom

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

80 544 510 664

– 1 528 833 290

79 015 677 374

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

80 544 510 664

– 1 528 833 290

79 015 677 374

Chapter 1 4 — Total

80 544 510 664

– 1 528 833 290

79 015 677 374

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 2008

Amending budget No 4

New amount

80 544 510 664

– 1 528 833 290

79 015 677 374

Remarks

The rate to be applied to the Member States’ gross national income for this financial year is 0,6276 %.

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.

5.8.2008

EN

Official Journal of the European Union

L 208/167

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 2008

Amending budget No 4

New amount

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

United Kingdom

Item 1 4 0 0 — Total

2 188 184 847

193 580 058

780 153 181

1 530 906 178

15 815 660 102

105 909 249

1 100 405 533

1 392 127 812

6 924 047 019

12 303 596 841

10 049 366 025

100 668 105

139 937 661

183 271 152

207 190 271

637 074 800

34 087 912

3 674 993 627

1 750 960 029

1 997 683 449

1 023 113 367

842 754 531

214 384 049

360 826 436

1 170 158 435

2 211 275 441

13 612 194 554

80 544 510 664

– 41 534 424

– 3 674 386

– 14 808 261

– 29 058 472

– 300 200 566

– 2 010 287

– 20 887 042

– 26 424 288

– 131 426 878

– 233 537 311

– 190 749 254

– 1 910 804

– 2 656 188

– 3 478 711

– 3 932 724

– 12 092 459

– 647 030

– 69 755 872

– 33 235 362

– 37 918 474

– 19 419 942

– 15 996 511

– 4 069 271

– 6 848 927

– 22 211 038

– 41 972 712

– 258 376 096

– 1 528 833 290

2 146 650 423

189 905 672

765 344 920

1 501 847 706

15 515 459 536

103 898 962

1 079 518 491

1 365 703 524

6 792 620 141

12 070 059 530

9 858 616 771

98 757 301

137 281 473

179 792 441

203 257 547

624 982 341

33 440 882

3 605 237 755

1 717 724 667

1 959 764 975

1 003 693 425

826 758 020

210 314 778

353 977 509

1 147 947 397

2 169 302 729

13 353 818 458

79 015 677 374

L 208/168

EN

Official Journal of the European Union

5.8.2008

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title
Chapter

Heading

Budget 2008

Amending budget
No 4

New amount

3 0

3 1

3 2

3 3

3 4

3 5

3 6

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

125 750 000

1 528 833 290

1 654 583 290

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 REGU-
LATION (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 KING-
DOM

RESULT OF INTERMEDIATE UPDATES OF THE 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

125 750 000

1 528 833 290

1 654 583 290

5.8.2008

EN

Official Journal of the European Union

L 208/169

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 2008

Amending budget
No 4

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

Article 3 0 1 — Subtotal

p.m.

p.m.

p.m.

p.m.

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

125 750 000

Article 3 0 2 — Subtotal

125 750 000

1 528 833 290

1 528 833 290

1 528 833 290

1 528 833 290

p.m.

p.m.

125 750 000

125 750 000

Chapter 3 0 — Total

125 750 000

1 528 833 290

1 654 583 290

3 0 0

Surplus available from the preceding financial year

Budget 2008

p.m.

Amending budget No 4

New amount

1 528 833 290

1 528 833 290

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 last amended by Regulation (EC) No 1525/2007 (OJ L 343,
27.12.2007, p. 9), and in particular Article 15 thereof.