Final adoption of amending budget No 5 of the European Union for the financial year 2008
Date: 2008-11-14
Institutions: European Parliament
Subjects: European Union, amending budget, budgetary resources, financial year, financing of the EU budget

14.11.2008

EN

Official Journal of the European Union

L 305/1

(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 2008

(2008/833/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 5/2008 of the European Union for the financial year 2008, which the Commission pre-
sented on 18 June 2008,

Having regard to draft amending budget No 5/2008, which the Council established on 22 July 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 2 September 2008,

(1) OJ L 248, 16.9.2002, p. 1.
(2) OJ L 71, 14.3.2008, p. 1.
(3) OJ C 139, 14.6.2006, p. 1.

L 305/2

EN

Official Journal of the European Union

14.11.2008

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

Done at Brussels, 2 September 2008.

The President
Hans-Gert PÖTTERING

14.11.2008

EN

Official Journal of the European Union

L 305/3

FINAL ADOPTION OF AMENDING BUDGET No 5 OF THE EUROPEAN UNION
FOR THE 2008 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

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

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

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

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

Page

5

17

17

30

14.11.2008

EN

Official Journal of the European Union

L 305/5

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 5/2008 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 305/6

EN

Official Journal of the European Union

14.11.2008

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)

18 536 300 000

16 532 900 000

18 096 756 274

18 517 228 951

80 226 795 053

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

+ 12,12

– 2,27

12,75

10,03

+ 5,99

(1) AB No 1 to No 5/2008 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 142th meeting of the Advisory Committee on Own Resources

on 7 May 2008.

(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’.

14.11.2008

EN

Official Journal of the European Union

L 305/7

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)

1 477 380 000

3 462 469 000

200 267 000

329 137 000

Czech Republic

819 430 000

1 329 493 000

Denmark

Germany

Estonia

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

1 010 552 000

2 401 679 000

10 693 785 000

25 074 521 000

96 097 000

161 138 000

1 003 531 000

1 615 079 000

1 260 165 000

2 372 455 000

6 603 836 000

10 628 292 000

9 501 255 000

19 563 734 000

6 448 943 000

15 616 005 000

143 888 000

162 208 000

125 920 000

225 928 000

154 087 000

309 591 000

198 307 000

295 451 000

446 300 000

974 459 000

42 512 000

54 763 000

2 869 049 000

5 809 900 000

1 243 687 000

2 809 826 000

1 845 603 000

3 361 626 000

984 658 000

1 598 643 000

543 585 000

1 265 892 000

193 720 000

352 001 000

240 492 000

580 001 000

797 612 000

1 896 315 000

1 443 385 000

3 433 911 000

United Kingdom

9 844 979 000

19 878 725 000

(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)

1 731 234 500

1 477 380 000

164 568 500

164 568 500

Bulgaria

664 746 500

664 746 500

Czech Republic

1 200 839 500

1 010 552 000

12 537 260 500

10 693 785 000

80 569 000

80 569 000

Estonia

807 539 500

807 539 500

Ireland

1 186 227 500

1 186 227 500 Greece

5 314 146 000

5 314 146 000

Spain

9 781 867 000

9 501 255 000

7 808 002 500

6 448 943 000

81 104 000

81 104 000

Cyprus

112 964 000

112 964 000

Latvia

154 795 500

154 087 000

147 725 500

147 725 500

Luxembourg

487 229 500

446 300 000

27 381 500

27 381 500 Malta

2 904 950 000

2 869 049 000

1 404 913 000

1 243 687 000

1 680 813 000

1 680 813 000

Poland

799 321 500

799 321 500

Portugal

632 946 000

543 585 000

176 000 500

176 000 500

Slovenia

290 000 500

240 492 000

948 157 500

797 612 000

1 716 955 500

1 443 385 000

9 939 362 500

9 844 979 000

Total

60 233 025 000

125 563 242 000

62 781 621 000

57 958 198 000

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

L 305/8

EN

Official Journal of the European Union

14.11.2008

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 = 10 693 785 000 / (57 958 198 000 – 9 844 979 000) × 1/4 × 6 534 458 982 =
363 091 999

(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 = (6 534 458 982 – (363 091 999 + 97 414 408 + 42227593 + 49 008 050)) / (57 958 198 000 – (9 844 979 000 +
10 693 785 000 + 2 869 049 000 + 1 243 687 000 + 1 443 385 000))

Frozen rate = 0,187761923331507 %

Uniform rate

0,5 % – 0,187761923331507 % = 0,312238076668493 %

14.11.2008

EN

Official Journal of the European Union

L 305/9

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

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

United Kingdom

(1)

1 477 380 000

164 568 500

664 746 500

1 010 552 000

10 693 785 000

80 569 000

807 539 500

1 186 227 500

5 314 146 000

9 501 255 000

6 448 943 000

81 104 000

112 964 000

154 087 000

147 725 500

446 300 000

27 381 500

2 869 049 000

1 243 687 000

1 680 813 000

799 321 500

543 585 000

176 000 500

240 492 000

797 612 000

1 443 385 000

9 844 979 000

(2)

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

Total

57 958 198 000

Uniform rate of VAT own
resources (in %)

VAT own resources at
uniform rate

(3)

(4) = (1) × (3)

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

0,312238077

461 294 290

51 384 552

207 559 169

315 532 813

3 339 006 861

25 156 710

252 144 580

370 385 393

1 659 278 726

2 966 653 587

2 013 605 559

25 323 757

35 271 662

48 111 829

46 125 526

139 351 854

8 549 547

895 826 342

388 326 437

524 813 818

249 578 608

169 727 935

54 954 058

75 090 760

249 044 837

450 679 756

3 073 977 308

18 096 756 274

L 305/10

EN

Official Journal of the European Union

14.11.2008

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

3 462 469 000

329 137 000

1 329 493 000

2 401 679 000

25 074 521 000

161 138 000

1 615 079 000

2 372 455 000

10 628 292 000

19 563 734 000

15 616 005 000

162 208 000

225 928 000

309 591 000

295 451 000

974 459 000

54 763 000

5 809 900 000

2 809 826 000

3 361 626 000

1 598 643 000

1 265 892 000

352 001 000

580 001 000

1 896 315 000

3 433 911 000

0,6389354 (1)

United Kingdom

Total

19 878 725 000

125 563 242 000

(1) Calculation of rate: (80 226 795 053) / (125 563 242 000) = 0,638935358590056 %.

2 212 293 872

210 297 267

849 460 087

1 534 517 633

16 020 998 065

102 956 766

1 031 931 080

1 515 845 386

6 790 791 560

12 499 961 399

9 977 617 754

103 640 427

144 353 388

197 808 637

188 774 091

622 616 311

34 990 017

3 712 150 540

1 795 297 183

2 147 861 714

1 021 429 538

808 823 159

224 905 885

370 583 147

1 211 622 705

2 194 047 156

12 701 220 286

80 226 795 053

14.11.2008

EN

Official Journal of the European Union

L 305/11

Correction of budgetary imbalances for the United Kingdom for 2007 pursuant to Article 4 of Decision 2000/597/EC,
Euratom (Chapter 1 5)

TABLE 4.1

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)

17,3696

7,2340

10,1356

105 334 416 783

2 930 184 072

102 404 232 710

6 850 293 993

360 165 002

6 490 128 991

– 44 329 991

6 534 458 982

(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-25 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 305/12

EN

Official Journal of the European Union

14.11.2008

Correction of budgetary imbalances for the United Kingdom for 2004 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 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)

18,6421

7,9467

10,6954

92 456 248 291

1 758 152 082

90 698 096 209

6 402 357 774

852 641 338

5 549 716 436

1 854 006

5 547 862 430

(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. 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).
Note: The difference of – € 122 514 360 between the definitive amount of the 2004 UK correction (€ 5 547 862 430, as calculated above) and the previously budgeted
amount of the 2004 UK correction (€ 5 425 348 070, entered in the AB 3/2006) is financed in chapter 3 5 of the AB 5/2008. 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 5/2008. This ‘indirect effect’ corresponds to an increase of € 20 611 312 for the United Kingdom, so that the
total amount entered in chapter 3 5 of the AB 5/2008 is a payment of € 101 903 048 to the United Kingdom (= – € 122 514 360 + € 20 611 312).

14.11.2008

EN

Official Journal of the European Union

L 305/13

Calculation of the financing of the 2007 correction for the United Kingdom amounting to EUR – 6 534 458 982 (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

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

2,76

0,26

1,06

1,91

19,97

0,13

1,29

1,89

8,46

15,58

12,44

0,13

0,18

0,25

0,24

0,78

0,04

4,63

2,24

2,68

1,27

1,01

0,28

0,46

1,51

2,73

United Kingdom

Total

15,83

100,00

The calculations are made to 15 decimal places.

3,28

0,31

1,26

2,27

23,73

0,15

1,53

2,24

10,06

18,51

14,78

0,15

0,21

0,29

0,28

0,92

0,05

5,50

2,66

3,18

1,51

1,20

0,33

0,55

1,79

3,25

0,00

5,05

0,48

1,94

3,50

0,00

0,24

2,36

3,46

15,50

28,54

22,78

0,24

0,33

0,45

0,43

1,42

0,08

0,00

0,00

4,90

2,33

1,85

0,51

0,85

2,77

0,00

0,00

– 17,79

– 4,12

– 1,99

– 2,44

1,33

0,13

0,51

0,92

0,00

0,06

0,62

0,91

4,08

7,52

6,00

0,06

0,09

0,12

0,11

0,37

0,02

0,00

0,00

1,29

0,61

0,49

0,14

0,22

0,73

0,00

0,00

4,61

0,44

1,77

3,20

5,93

0,21

2,15

3,16

301 040 283

28 616 428

115 591 201

208 811 148

387 588 536

14 009 953

140 421 139

206 270 302

14,14

924 064 312

26,03

1 700 945 777

20,78

1 357 715 136

0,22

0,30

0,41

0,39

1,30

0,07

1,37

0,66

4,47

2,13

1,68

0,47

0,77

2,52

0,81

0,00

14 102 983

19 643 043

26 917 024

25 687 639

84 723 188

4 761 304

89 806 327

43 432 788

292 272 608

138 992 130

110 061 487

30 604 312

50 427 503

164 872 871

53 079 560

0

100,00

100,00

– 26,35

26,35

100,00

6 534 458 982

L 305/14

EN

Official Journal of the European Union

14.11.2008

Financing of the definitive 2004 United Kingdom correction (Chapter 3 5)

TABLE 5.2

Member State

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

Amount

(1)

2 392 182

—

1 265 029

5 800 976

14 493 411

678 387

593 890

14 522 967

7 627 237

21 623 756

44 925 252

102 536

– 145 286

– 1 166 128

2 161 097

3 654 140

130 946

– 7 933 202

– 7 470 091

997 325

1 158 294

—

807 014

– 2 963 326

5 549 337

– 6 902 695

– 101 903 048

Total

0

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
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
700 000
7 600 000
34 500 000

15 500 000
15 500 000
3 600 000
31 600 000

42 600 000
400 000
6 400 000
21 500 000
157 100 000 163 700 000
8 600 000
0
1 500 000
8 500 000
103 400 000 229 600 000
7 900 000
137 800 000
3 800 000
3 800 000
800 000
1 300 000
5 300 000
2 800 000
0
600 000
6 300 000
4 600 000
200 000
1 300 000
38 600 000
227 700 000
13 800 000
2 300 000
71 200 000
37 700 000
300 000
19 400 000
1 100 000
32 100 000
0
400 000
5 400 000
1 200 000
900 000
7 700 000
12 800 000
20 500 000
56 600 000
411 200 000

(3)
1 821 100 000
61 500 000
199 700 000
318 400 000
3 182 400 000
25 400 000
238 500 000
246 600 000
1 330 000 000
1 263 300 000
1 672 200 000
38 200 000
29 300 000
46 200 000
20 400 000
115 900 000
9 700 000
1 742 600 000
219 700 000
371 100 000
136 300 000
182 200 000
94 600 000
102 100 000
150 800 000
439 800 000
2 487 700 000

(4) = (1) + (2) + (3)
1 879 200 000
77 400 000
209 700 000
371 500 000

626 400 000
25 800 000
69 900 000
123 833 333
3 503 200 000 1 167 733 332
11 633 334
79 733 333
85 233 333
457 666 667
532 100 000
605 966 667
15 266 667
10 466 667
18 100 000
7 000 000
42 266 667
3 733 333
669 633 333
78 600 000
160 000 000
52 000 000
71 800 000
31 666 667
36 233 333
53 133 334
157 700 000
985 166 667

34 900 000
239 200 000
255 700 000
1 373 000 000
1 596 300 000
1 817 900 000
45 800 000
31 400 000
54 300 000
21 000 000
126 800 000
11 200 000
2 008 900 000
235 800 000
480 000 000
156 000 000
215 400 000
95 000 000
108 700 000
159 400 000
473 100 000
2 955 500 000

VAT own
resources

GNI own
resources

United Kingdom
corrections (2004
and 2007)

Total ‘national
contributions’

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

Total own
resources (2)

(6)

(8)

461 294 290
51 384 552
207 559 169
315 532 813

(7)
303 432 465
2 212 293 872
28 616 428
210 297 267
116 856 230
849 460 087
214 612 124
1 534 517 633
402 081 947
3 339 006 861 16 020 998 065
14 688 340
102 956 766
25 156 710
141 015 029
1 031 931 080
252 144 580
220 793 269
1 515 845 386
370 385 393
931 691 549
1 659 278 726
6 790 791 560
1 722 569 533
2 966 653 587 12 499 961 399
1 402 640 388
9 977 617 754
2 013 605 559
14 205 519
103 640 427
25 323 757
19 497 757
144 353 388
35 271 662
25 750 896
197 808 637
48 111 829
27 848 736
188 774 091
46 125 526
88 377 328
622 616 311
139 351 854
4 892 250
34 990 017
8 549 547
81 873 125
3 712 150 540
895 826 342
35 962 697
1 795 297 183
388 326 437
293 269 933
2 147 861 714
524 813 818
140 150 424
1 021 429 538
249 578 608
110 061 487
808 823 159
169 727 935
31 411 326
224 905 885
54 954 058
47 464 177
370 583 147
75 090 760
170 422 208
1 211 622 705
249 044 837
46 176 865
2 194 047 156
450 679 756
3 073 977 308 12 701 220 286 – 6 636 362 030
0

(9) = (6) + (7) + (8)
2 977 020 627
290 298 247
1 173 875 486
2 064 662 570
19 762 086 873
142 801 816
1 425 090 689
2 107 024 048
9 381 761 835
17 189 184 519
13 393 863 701
143 169 703
199 122 807
271 671 362
262 748 353
850 345 493
48 431 814
4 689 850 007
2 219 586 317
2 965 945 465
1 411 158 570
1 088 612 581
311 271 269
493 138 084
1 631 089 750
2 690 903 777
9 138 835 564
98 323 551 327

(10)

3,03
0,30
1,19
2,10

(11) = (4) + (9)
4 856 220 627
367 698 247
1 383 575 486
2 436 162 570
20,10 23 265 286 873
177 701 816
0,15
1 664 290 689
1,45
2,14
2 362 724 048
9,54 10 754 761 835
17,48 18 785 484 519
13,62 15 211 763 701
188 969 703
0,15
230 522 807
0,20
325 971 362
0,28
283 748 353
0,27
977 145 493
0,86
59 631 814
0,05
6 698 750 007
4,77
2 455 386 317
2,26
3 445 945 465
3,02
1 567 158 570
1,44
1 304 012 581
1,11
406 271 269
0,32
601 838 084
0,50
1 790 489 750
1,66
2,74
3 164 003 777
9,29 12 094 335 564
100,00 116 859 851 327

Total 1 282 800 000 707 800 000 16 545 700 000 18 536 300 000 6 178 766 667 18 096 756 274 80 226 795 053

(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) / (12 556 324 200 000) = 0,93 %; own resources ceiling as percentage of GNI: 1,24 %.

.

1
4
1
1
2
0
0
8

.

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
5
/
1
5

14.11.2008

EN

Official Journal of the European Union

L 305/17

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title
Chapter

Heading

Budget 2008

Amending budget
No 5

New amount

1 0

1 1

1 2

1 3

1 4

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 DECI-
SION 2000/597/EC, EURATOM)

1 683 200 000

– 400 400 000

1 282 800 000

633 400 000

74 400 000

707 800 000

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

16 431 900 000

113 800 000

16 545 700 000

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

19 095 673 953

– 998 917 679

18 096 756 274

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

79 015 677 374

1 211 117 679

80 226 795 053

1 5

CORRECTION OF BUDGETARY IMBALANCES

0

0

Title 1 — Total

116 859 851 327

0

116 859 851 327

L 305/18

EN

Official Journal of the European Union

14.11.2008

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

Heading

Budget 2008

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)

1 0 0 0

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

1 683 200 000

– 400 400 000

1 282 800 000

Article 1 0 0 — Subtotal

1 683 200 000

– 400 400 000

1 282 800 000

Chapter 1 0 — Total

1 683 200 000

– 400 400 000

1 282 800 000

1 0 0

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)

1 0 0 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)

Budget 2008

Amending budget No 5

New amount

1 683 200 000

– 400 400 000

1 282 800 000

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.

Figures are net of 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.

14.11.2008

EN

Official Journal of the European Union

L 305/19

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 2008

Amending budget No 5

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 0 0 0 — Total

18 400 000

10 100 000

6 700 000

40 900 000

221 500 000

900 000

800 000

11 000 000

58 700 000

126 000 000

173 600 000

4 300 000

1 200 000

2 500 000

700 000

4 800 000

1 400 000

298 700 000

4 400 000

46 800 000

28 000 000

30 000 000

300 000

1 500 000

7 400 000

19 800 000

562 800 000

1 683 200 000

– 2 900 000

5 400 000

– 3 100 000

– 9 300 000

– 64 400 000

0

– 100 000

– 3 400 000

– 24 200 000

– 22 600 000

– 35 800 000

– 500 000

100 000

300 000

– 100 000

– 200 000

– 100 000

– 71 000 000

– 2 100 000

– 9 100 000

– 8 600 000

2 100 000

100 000

– 300 000

300 000

700 000

– 151 600 000

– 400 400 000

15 500 000

15 500 000

3 600 000

31 600 000

157 100 000

900 000

700 000

7 600 000

34 500 000

103 400 000

137 800 000

3 800 000

1 300 000

2 800 000

600 000

4 600 000

1 300 000

227 700 000

2 300 000

37 700 000

19 400 000

32 100 000

400 000

1 200 000

7 700 000

20 500 000

411 200 000

1 282 800 000

L 305/20

EN

Official Journal of the European Union

14.11.2008

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 2008

Amending budget No 5

New amount

LEVIES AND OTHER DUTIES PRO-
VIDED FOR UNDER THE COM-
MON ORGANISATION OF THE
MARKETS IN SUGAR
(ARTICLE 2(1)(a) OF DECISION
2000/597/EC, EURATOM)

1 1 0

Sugar production levies

Article 1 1 0 — Subtotal

1 1 1

Sugar storage levies

Article 1 1 1 — Subtotal

1 1 2

Isoglucose production levies

Article 1 1 2 — Subtotal

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

Article 1 1 4 — Subtotal

1 1 5

Production levy for inulin syrup

Article 1 1 5 — Subtotal

1 1 6

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

Article 1 1 6 — Subtotal

1 1 7

Production charge

Article 1 1 7 — Subtotal

1 1 8

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

Article 1 1 8 — Subtotal

1 1 9

Surplus amount

Article 1 1 9 — Subtotal

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.

14 200 000

14 200 000

152 900 000

152 900 000

466 300 000

466 300 000

2 475 000

2 475 000

71 925 000

71 925 000

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.

14 200 000

14 200 000

155 375 000

155 375 000

538 225 000

538 225 000

Chapter 1 1 — Total

633 400 000

74 400 000

707 800 000

1 1 7

Production charge

Budget 2008

Amending budget No 5

New amount

152 900 000

2 475 000

155 375 000

Remarks

Under the common organisation of the markets in the sugar sector, a production charge is levied on undertakings producing
sugar, isoglucose or inulin syrup in accordance with Article 16 of Regulation (EC) No 318/2006.

Figures are net of collection costs.

14.11.2008

EN

Official Journal of the European Union

L 305/21

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 7 (cont’d)

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).

Commission Regulation (EC) No 952/2006 of 29 June 2006 laying down detailed rules for the application of Council Regula-
tion (EC) No 318/2006 as regards the management of the Community market in sugar and the quota system (OJ L 178,
1.7.2006, p. 39).

Member State

Budget 2008

Amending budget No 5

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

Article 1 1 7 — Total

—

p.m.

—

p.m.

—

—

p.m.

8 175 000

400 000

3 300 000

3 800 000

33 150 000

1 500 000

8 500 000

37 050 000

6 900 000

900 000

3 525 000

8 000 000

3 675 000

16 125 000

300 000

1 100 000

1 500 000

900 000

2 900 000

11 200 000

152 900 000

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

225 000

100 000

300 000

1 000 000

50 000

500 000

100 000

200 000

2 475 000

—

p.m.

—

p.m.

—

—

p.m.

8 400 000

400 000

3 400 000

4 100 000

33 150 000

1 500 000

8 500 000

37 050 000

7 900 000

950 000

3 525 000

8 500 000

3 675 000

16 125 000

300 000

1 100 000

1 600 000

900 000

3 100 000

11 200 000

155 375 000

L 305/22

EN

Official Journal of the European Union

14.11.2008

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 2008

Amending budget No 5

New amount

466 300 000

71 925 000

538 225 000

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.

Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector
(OJ L 58, 28.2.2006, p. 1).

Member State

Budget 2008

Amending budget No 5

New amount

23 225 000

10 975 000

34 200 000

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

130 550 000

192 550 000

2 775 000

6 600 000

10 125 000

55 075 000

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.

—

—

—

—

3 000 000

17 400 000

4 350 000

23 500 000

3 000 000

9 700 000

71 925 000

p.m.

—

p.m.

p.m.

p.m.

p.m.

—

p.m.

—

—

p.m.

p.m.

p.m.

p.m.

3 000 000

17 400 000

130 550 000

192 550 000

4 350 000

2 775 000

30 100 000

10 125 000

55 075 000

3 000 000

9 700 000

45 400 000

538 225 000

United Kingdom

Article 1 1 8 — Total

45 400 000

466 300 000

14.11.2008

EN

Official Journal of the European Union

L 305/23

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 2008

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
Decision 2000/597/EC, Euratom

Article 1 2 0 — Subtotal

Chapter 1 2 — Total

16 431 900 000

16 431 900 000

16 431 900 000

113 800 000

113 800 000

113 800 000

16 545 700 000

16 545 700 000

16 545 700 000

1 2 0

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

Budget 2008

Amending budget No 5

New amount

16 431 900 000

113 800 000

16 545 700 000

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.

Figures are net of 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.

L 305/24

EN

Official Journal of the European Union

14.11.2008

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 2008

Amending budget No 5

New amount

1 676 800 000

55 600 000

230 400 000

275 400 000

144 300 000

5 900 000

– 30 700 000

43 000 000

1 821 100 000

61 500 000

199 700 000

318 400 000

3 381 600 000

– 199 200 000

3 182 400 000

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

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

– 800 000

6 500 000

– 400 000

– 7 600 000

– 89 100 000

50 500 000

6 000 000

2 500 000

– 2 000 000

– 1 400 000

– 12 600 000

– 800 000

108 000 000

– 107 700 000

66 900 000

32 500 000

– 4 000 000

53 200 000

26 400 000

1 000 000

33 600 000

– 10 200 000

113 800 000

25 400 000

238 500 000

246 600 000

1 330 000 000

1 263 300 000

1 672 200 000

38 200 000

29 300 000

46 200 000

20 400 000

115 900 000

9 700 000

1 742 600 000

219 700 000

371 100 000

136 300 000

182 200 000

94 600 000

102 100 000

150 800 000

439 800 000

2 487 700 000

16 545 700 000

United Kingdom

Article 1 2 0 — Total

2 497 900 000

16 431 900 000

14.11.2008

EN

Official Journal of the European Union

L 305/25

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 2008

Amending budget No 5

New amount

OWN RESOURCES ACCRUING
FROM VALUE ADDED TAX PUR-
SUANT TO ARTICLE 2(1)(c) OF
DECISION 2000/597/EC, EURA-
TOM

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

Article 1 3 0 — Subtotal

Chapter 1 3 — Total

19 095 673 953

19 095 673 953

19 095 673 953

– 998 917 679

– 998 917 679

– 998 917 679

18 096 756 274

18 096 756 274

18 096 756 274

1 3 0

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

Budget 2008

Amending budget No 5

New amount

19 095 673 953

– 998 917 679

18 096 756 274

Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Com-
munity rules is of 0,3122 %. 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.

L 305/26

EN

Official Journal of the European Union

14.11.2008

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 2008

Amending budget No 5

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

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

United Kingdom

Article 1 3 0 — Total

3 487 055 667

19 095 673 953

– 15 844 133

1 290 589

5 673 886

– 7 518 606

– 107 297 348

– 2 250 111

– 32 614 475

10 135 478

– 132 501 689

– 140 515 174

– 31 253 766

– 726 779

– 940 911

4 203 101

– 7 490 440

5 275 681

– 271 602

– 32 473 808

– 15 707 041

7 860 356

– 15 179 053

– 13 192 373

– 523 489

– 7 976 719

– 13 266 147

– 42 734 747

– 413 078 359

– 998 917 679

461 294 290

51 384 552

207 559 169

315 532 813

3 339 006 861

25 156 710

252 144 580

370 385 393

1 659 278 726

2 966 653 587

2 013 605 559

25 323 757

35 271 662

48 111 829

46 125 526

139 351 854

8 549 547

895 826 342

388 326 437

524 813 818

249 578 608

169 727 935

54 954 058

75 090 760

249 044 837

450 679 756

3 073 977 308

18 096 756 274

14.11.2008

EN

Official Journal of the European Union

L 305/27

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 5

New amount

OWN RESOURCES BASED ON
GROSS NATIONAL INCOME PUR-
SUANT 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) 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

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

79 015 677 374

1 211 117 679

80 226 795 053

—

—

—

—

Article 1 4 0 — Subtotal

Chapter 1 4 — Total

79 015 677 374

79 015 677 374

1 211 117 679

1 211 117 679

80 226 795 053

80 226 795 053

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 5

New amount

79 015 677 374

1 211 117 679

80 226 795 053

Remarks

The rate to be applied to the Member States’ gross national income for this financial year is 0,6389 %.

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.

L 305/28

EN

Official Journal of the European Union

14.11.2008

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 5

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

2 146 650 423

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

65 643 449

20 391 595

84 115 167

32 669 927

505 538 529

– 942 196

– 47 587 411

150 141 862

– 1 828 581

429 901 869

119 000 983

4 883 126

7 071 915

18 016 196

– 14 483 456

– 2 366 030

1 549 135

106 912 785

77 572 516

188 096 739

17 736 113

– 17 934 861

14 591 107

16 605 638

63 675 308

24 744 427

– 652 598 172

1 211 117 679

2 212 293 872

210 297 267

849 460 087

1 534 517 633

16 020 998 065

102 956 766

1 031 931 080

1 515 845 386

6 790 791 560

12 499 961 399

9 977 617 754

103 640 427

144 353 388

197 808 637

188 774 091

622 616 311

34 990 017

3 712 150 540

1 795 297 183

2 147 861 714

1 021 429 538

808 823 159

224 905 885

370 583 147

1 211 622 705

2 194 047 156

12 701 220 286

80 226 795 053

14.11.2008

EN

Official Journal of the European Union

L 305/29

CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES

Title
Chapter
Article
Item

1 5

1 5 0

Heading

Budget 2008

Amending budget No 5

New amount

CORRECTION OF BUDGETARY
IMBALANCES

Correction of budgetary imbal-
ances granted to the United King-
dom 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 2008

Amending budget No 5

New amount

0

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 2008

Amending budget No 5

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

264 394 444

23 389 931

94 264 507

184 976 643

340 140 218

12 796 824

132 960 024

168 208 303

836 620 163

1 486 621 504

1 214 246 844

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

36 645 839

5 226 497

21 326 694

23 834 505

47 448 318

1 213 129

7 461 115

38 061 999

87 444 149

214 324 273

143 468 292

1 939 437

2 734 627

4 772 700

653 211

7 746 584

642 523

10 769 908

5 775 686

50 896 106

15 371 180

8 232 971

4 700 672

6 829 493

23 484 729

5 522 664

301 040 283

28 616 428

115 591 201

208 811 148

387 588 536

14 009 953

140 421 139

206 270 302

924 064 312

1 700 945 777

1 357 715 136

14 102 983

19 643 043

26 917 024

25 687 639

84 723 188

4 761 304

89 806 327

43 432 788

292 272 608

138 992 130

110 061 487

30 604 312

50 427 503

164 872 871

53 079 560

United Kingdom

Article 1 5 0 — Total

– 5 757 931 681

– 776 527 301

– 6 534 458 982

0

0

0

L 305/30

EN

Official Journal of the European Union

14.11.2008

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title
Chapter

Heading

Budget 2008

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

1 654 583 290

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.

0

Title 3 — Total

1 654 583 290

1 654 583 290

14.11.2008

EN

Official Journal of the European Union

L 305/31

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY
IMBALANCES FOR THE UNITED KINGDOM

Title
Chapter
Article
Item

3 5

3 5 0

3 5 0 4

Heading

Budget 2008

Amending budget
No 5

New amount

RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE
CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KING-
DOM

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 bud-
getary imbalances for the United Kingdom

Article 3 5 0 — Subtotal

Chapter 3 5 — Total

p.m.

p.m.

p.m.

3 5 0

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

3 5 0 4

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

Budget 2008

p.m.

Amending budget No 5

New amount

0

0

0

0

0

Remarks

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

The new figures correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances
for the United Kingdom in respect of the financial year 2004.

L 305/32

EN

Official Journal of the European Union

14.11.2008

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

3 5 0 (cont’d)

3 5 0 4 (cont’d)

Member State

Budget 2008

Amending budget No 5

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 3 5 0 4 — 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.

2 392 182

2 392 182

—

—

1 265 029

5 800 976

14 493 411

678 387

593 890

14 522 967

7 627 237

21 623 756

44 925 252

102 536

– 145 286

– 1 166 128

2 161 097

3 654 140

130 946

– 7 933 202

– 7 470 091

997 325

1 158 294

—

—

807 014

– 2 963 326

5 549 337

– 6 902 695

1 265 029

5 800 976

14 493 411

678 387

593 890

14 522 967

7 627 237

21 623 756

44 925 252

102 536

– 145 286

– 1 166 128

2 161 097

3 654 140

130 946

– 7 933 202

– 7 470 091

997 325

1 158 294

807 014

– 2 963 326

5 549 337

– 6 902 695

– 101 903 048

– 101 903 048

0

0