Preliminary draft amending budget No 3 to the general budget 2009 - General statement of revenue
Date: 2009-03-06
Institutions: Directorate-General for Budget, European Commission
Subjects: EU Member State, amending budget, budget estimate, budgetary resources, general budget (EU), preliminary draft EC budget

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COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 6.3.2009 
COM(2009) 110 final 

PRELIMINARY DRAFT AMENDING BUDGET No 3 
TO THE GENERAL BUDGET 2009 

GENERAL STATEMENT OF REVENUE 

(presented by the Commission) 

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PRELIMINARY DRAFT AMENDING BUDGET No 3 
TO THE GENERAL BUDGET 2009 

GENERAL STATEMENT OF REVENUE 

Having regard to: 

– 

– 

– 

the Treaty establishing the European Community, and in particular Article 272 thereof, 

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

the  Council  Regulation  (EC,  Euratom)  No 1605/2002  of  25 June 2002  on  the  Financial 
Regulation  applicable  to  the  general  budget  of  the  European  Communities1,  as  last 
amended by Council Regulation (EC) No 1525/20072, and in particular Article 37 thereof, 

The  European  Commission  hereby  presents  to  the  budgetary  authority  the  Preliminary  Draft 
Amending Budget No 3 to the 2009 budget. 

1 
2 

OJ L 248, 16.9.2002, p. 1. 
OJ L 343, 27.12.2007, p. 9. 

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TABLE OF CONTENTS 

1. 

2. 

3. 

4. 

Introduction...................................................................................................................4 

Rate of call of the VAT-based own resource................................................................5 

Gross reductions in their annual GNI-based contributions for the Netherlands and Sweden
......................................................................................................................................9 

Calculation of the correction mechanism in favour of the United Kingdom (UK correction)
....................................................................................................................................13 

4.1. 

Calculation of the corrections .....................................................................................13 

4.1.1. 

2007 UK correction ....................................................................................................14 

4.1.2. 

2008 UK correction ....................................................................................................14 

4.2. 

Entry in the PDAB 3/2009 of the 1st update of the 2007 UK correction and of the 
provisional amount of the 2008 UK correction ..........................................................15 

4.2.1. 

2007 UK correction (chapter 15) ................................................................................15 

4.2.2. 

2008 UK correction (chapter 15) ................................................................................16 

4.2.3.  Financial impact of ORD 2007 on contributions for the UK correction, per year and per 

Member State..............................................................................................................17 

5. 

5.1. 

Other amendments related to the implementation of ORD 2007 ...............................18 

Impact on GNI-based own resource contributions of the new call rate of the VAT-based 
own resource ...............................................................................................................18 

5.2. 

Technical amendments related to the implementation of ORD 2007.........................22 

6. 

7. 

Summary of the financial impact from the implementation of ORD 2007 ................22 

Summary of the financing of the general budget........................................................24 

CHANGES TO THE GENERAL STATEMENT OF REVENUE 

The changes to the general statement of revenue are forwarded separately via the SEI-BUD system. 
An English version of the changes to the general statement of revenue is attached for information as 
a budgetary annex. 

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1. 

INTRODUCTION 

This Preliminary Draft Amending Budget No 3 to the Budget for 2009 (PDAB 3/2009) covers the 
implementation  of  the  new  Own  Resources  Decision  No 2007/436/EC,  Euratom  (hereafter, 
ORD 2007)3,  following  the  entry  into  force  of  ORD 2007  on  1 March 2009.  PDAB 3/2009  takes 
into  account  the  retroactive  effect  of  ORD 2007  from  1 January 2007  onwards  and  therefore 
includes the adjustments for the financial years 2007, 2008 and 2009 related to the new provisions 
introduced by ORD 2007. 

Therefore the Commission proposes to readjust the financing of the Community budget. 

3 

The  implementation  of  ORD  2007  is  regulated  by  Council  Regulation  (EC,  Euratom)  No 105/2009  of 
26 January 2009 that amends Council Regulation (EC, Euratom) No 1150/2000. 

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2. 

RATE OF CALL OF THE VAT-BASED OWN RESOURCE 

Council  Decision  No 2000/597  of  29 September 2000  (hereafter,  ORD 2000)  provided  for  the 
application  of  a  uniform  rate  valid  for  all  Member  States  to  the  harmonised  Value  Added  Tax 
(VAT)  assessment  bases  determined  according  to  Community  rules.  This  rate  was  calculated 
according to the specific provisions of Article 2 (4) of ORD 2000. 

According to ORD 2007, the uniform rate of call of the VAT-based resource is fixed at 0.30 % from 
1 January 2007. However, for the period 2007-2013, the rate of call of the VAT-based own resource 
for Austria has been fixed at 0.225 %, for Germany at 0.15 % and for the Netherlands and Sweden 
at 0.10 %. 

The revised VAT-based own resource contributions taking into account the new uniform rates are 
set out in the following tables: 

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Budgetary year 2007 (in Euro) 

1% of capped VAT 
base  

Member State 

(as in AB 7/2007) 

Uniform rate of 
VAT-based own 
resource (in %) 
according to 
ORD 2000 

Uniform rate of 
VAT-based own 
resource (in %) 
according to 
ORD 2007 

Belgium 

Bulgaria 

(1) 

(2) 

1 382 936 000 

0.335511406 

 137 801 500 

0.335511406 

Czech Republic 

 579 734 000 

0.335511406 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Italy 

Cyprus 

Latvia 

 938 241 000 

0.335511406 

10 072 673 000 

0.335511406 

 72 066 000 

0.335511406 

 803 152 000 

0.335511406 

1 012 887 000 

0.335511406 

5 078 492 000 

0.335511406 

9 033 233 000 

0.335511406 

5 958 859 000 

0.335511406 

 74 324 500 

0.335511406 

 94 057 000 

0.335511406 

Lithuania 

 120 604 000 

0.335511406 

Luxembourg 

 149 115 500 

0.335511406 

Hungary 

Malta 

 383 594 000 

0.335511406 

 25 236 500 

0.335511406 

Netherlands 

2 685 802 000 

0.335511406 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

1 174 791 000 

0.335511406 

1 417 428 500 

0.335511406 

 764 014 000 

0.335511406 

 478 940 000 

0.335511406 

 155 968 000 

0.335511406 

Slovak Republic 

 226 168 000 

0.335511406 

Finland 

Sweden 

 758 686 000 

0.335511406 

1 433 331 000 

0.335511406 

United Kingdom 

10 178 922 000 

0.335511406 

Total 

55 191 056 500 

(3) 

0.3000 

0.3000 

0.3000 

0.3000 

0.1500 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.1000 

0.2250 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.1000 

0.3000 

Difference in VAT-based 
own resource contributions 
due to implementation of 
ORD 2007 

(budgeted in PDAB 3/2009) 

(4) = (1) x [(3) – (2)] 

- 49 110 001 

- 4 893 525 

- 20 587 169 

- 33 318 257 

-1 868 595 728 

- 2 559 165 

- 28 521 057 

- 35 969 041 

- 180 344 390 

- 320 782 802 

- 211 607 460 

- 2 639 367 

- 3 340 096 

- 4 282 818 

- 5 295 301 

- 13 621 962 

- 896 184 

- 632 537 004 

- 129 827 805 

- 50 334 879 

- 27 131 211 

- 17 007 833 

- 5 538 643 

- 8 031 544 

- 26 942 006 

- 337 565 799 

- 361 467 829 

-4 382 748 876 

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Budgetary year 2008 (in Euro) 

Member State 

1% of capped VAT 
base 

(as in AB 10/2008) 

Uniform rate of 
VAT-based own 
resource (in %) 
according to 
ORD 2000 

Uniform rate of 
VAT-based own 
resource (in %) 
according to 
ORD 2007 

Belgium 

Bulgaria 

(1) 

(2) 

1 477 380 000 

0.312238077 

 164 568 500 

0.312238077 

Czech Republic 

 664 746 500 

0.312238077 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

1 010 552 000 

0.312238077 

10 693 785 000 

0.312238077 

 80 569 000 

0.312238077 

 807 539 500 

0.312238077 

1 186 227 500 

0.312238077 

5 314 146 000 

0.312238077 

9 501 255 000 

0.312238077 

6 448 943 000 

0.312238077 

 81 104 000 

0.312238077 

 112 964 000 

0.312238077 

 154 087 000 

0.312238077 

 147 725 500 

0.312238077 

 446 300 000 

0.312238077 

 27 381 500 

0.312238077 

Netherlands 

2 869 049 000 

0.312238077 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

1 243 687 000 

0.312238077 

1 680 813 000 

0.312238077 

 799 321 500 

0.312238077 

 543 585 000 

0.312238077 

 176 000 500 

0.312238077 

Slovak Republic 

 240 492 000 

0.312238077 

Finland 

Sweden 

 797 612 000 

0.312238077 

1 443 385 000 

0.312238077 

United Kingdom 

9 844 979 000 

0.312238077 

Total 

57 958 198 000 

(3) 

0.3000 

0.3000 

0.3000 

0.3000 

0.1500 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.1000 

0.2250 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.1000 

0.3000 

Difference in VAT-based 
own resource contributions 
due to implementation of 
ORD 2007 

(budgeted in PDAB 3/2009) 

(4) = (1) x [(3) – (2)] 

- 18 080 290 

- 2 014 002 

- 8 135 219 

- 12 367 213 

-1 734 939 111 

- 986 010 

- 9 882 730 

- 14 517 143 

- 65 034 926 

- 116 277 087 

- 78 922 659 

- 992 557 

- 1 382 462 

- 1 885 729 

- 1 807 876 

- 5 461 854 

- 335 097 

- 608 921 442 

- 108 496 862 

- 20 569 918 

- 9 782 158 

- 6 652 435 

- 2 153 908 

- 2 943 160 

- 9 761 237 

- 306 341 256 

- 120 483 608 

-3 269 127 949 

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Budgetary year 2009 (in Euro) 

1% of capped VAT 
base  

Member State 

(as in B2009) 

Uniform rate of 
VAT-based own 
resource (in %) 
according to 
ORD 2000 

Uniform rate of 
VAT-based own 
resource (in %) 
according to 
ORD 2007 

Belgium 

Bulgaria 

(1) 

(2) 

1 536 968 000 

0.327757350 

 183 065 500 

0.327757350 

Czech Republic 

 749 109 500 

0.327757350 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

1 049 347 000 

0.327757350 

11 027 669 000 

0.327757350 

 89 573 500 

0.327757350 

 851 305 500 

0.327757350 

1 270 498 000 

0.327757350 

5 535 648 000 

0.327757350 

9 811 160 000 

0.327757350 

6 665 384 000 

0.327757350 

 86 575 000 

0.327757350 

 126 051 500 

0.327757350 

 170 568 000 

0.327757350 

 156 391 000 

0.327757350 

 470 859 000 

0.327757350 

 28 914 500 

0.327757350 

Netherlands 

2 991 782 000 

0.327757350 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

1 288 744 000 

0.327757350 

1 892 700 500 

0.327757350 

 831 122 000 

0.327757350 

 603 228 000 

0.327757350 

 189 526 000 

0.327757350 

Slovak Republic 

 272 101 000 

0.327757350 

Finland 

Sweden 

 836 092 000 

0.327757350 

1 517 820 000 

0.327757350 

United Kingdom 

9 617 309 000 

0.327757350 

Total 

59 849 511 500 

(3) 

0.3000 

0.3000 

0.3000 

0.3000 

0.1500 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.1000 

0.2250 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.3000 

0.1000 

0.3000 

Difference in VAT-based 
own resource contributions 
due to implementation of 
ORD 2007 

(budgeted in PDAB 3/2009) 

(4) = (1) x [(3) – (2)] 

- 42 662 159 

- 5 081 413 

- 20 793 295 

- 29 127 092 

-1 960 249 221 

- 2 486 323 

- 23 629 985 

- 35 265 658 

- 153 654 921 

- 272 331 805 

- 185 013 399 

- 2 403 093 

- 3 498 856 

- 4 734 516 

- 4 341 000 

- 13 069 798 

- 802 590 

- 681 400 341 

- 132 427 919 

- 52 536 351 

- 23 069 744 

- 16 744 011 

- 5 260 740 

- 7 552 803 

- 23 207 699 

- 345 694 661 

- 266 951 015 

-4 313 990 408 

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3. 

GROSS  REDUCTIONS 
NETHERLANDS AND SWEDEN 

IN  THEIR  ANNUAL  GNI-BASED  CONTRIBUTIONS  FOR  THE 

According  to  ORD 2007,  the  Netherlands  and  Sweden  receive  a  gross  reduction  in  their  annual 
GNI-based  contributions  for  the  period  2007-2013.  ORD 2007  specifies  the  amount  of  this 
reduction  (which  has  to  be  adapted  for  current  prices)  and  indicates  that  this  reduction  shall  be 
granted after financing of the correction mechanism in favour of the UK (UK correction). 

This  reduction  is  to  be  financed  by  all  Member  States  pursuant  to  Article 10 (9)  of  Regulation 
No 1150/2000, as amended by Regulation No 105/2009 implementing ORD 2007. 

The gross reduction for the Netherlands and Sweden, which equals respectively EUR 605 million 
and EUR 150 million in 2004 prices, is adjusted to current prices by applying the GDP deflator for 
the EU expressed in Euro. 

The following tables provide an overview of the gross reductions and their financing. 

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Budgetary year 2007 (in Euro) 

Percentage share 
of GNI base 
(financing scale as 
in AB 7/2007) 

GNI key applied to the 
gross reduction 

Financing of the reduction in 
favour of Netherlands and 
Sweden 

(budgeted in PDAB 3/2009) 

Member State 

Gross reduction 

(1) 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

- 638 056 879 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

- 158 195 920 

(2) 

2.73% 

0.23% 

0.96% 

1.90% 

19.83% 

0.12% 

1.33% 

1.68% 

8.44% 

15.35% 

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% 

(3) = (2) x [total of (1)] 

(4) = (1) + (3) 

 21 698 582 

 1 822 583 

 7 667 646 

 15 164 793 

 157 876 965 

953 155 

 10 622 605 

 13 396 590 

 67 168 870 

 122 231 797 

 100 044 774 

983 027 

 1 244 011 

 1 722 328 

 1 972 223 

 6 124 591 

333 782 

 36 375 847 

 17 399 575 

 18 747 115 

 10 104 960 

 7 512 715 

 2 062 855 

 3 363 898 

 11 608 429 

 21 968 798 

 136 080 285 

 796 252 799 

 21 698 582 

 1 822 583 

 7 667 646 

 15 164 793 

 157 876 965 

953 155 

 10 622 605 

 13 396 590 

 67 168 870 

 122 231 797 

 100 044 774 

983 027 

 1 244 011 

 1 722 328 

 1 972 223 

 6 124 591 

333 782 

- 601 681 032 

 17 399 575 

 18 747 115 

 10 104 960 

 7 512 715 

 2 062 855 

 3 363 898 

 11 608 429 

- 136 227 122 

 136 080 285 

0 

United Kingdom 

17.09% 

Total 

- 796 252 799 

100.00% 

GDP deflator (base = 100 in 2000 & rounded to 4 decimals) as provided in Spring 2006: 

(a) EU25 2004 = 107.2318, (b) EU25 2006 = 111.0288, (c) EU27 2006 = 111.3417, (d) EU27 2007 = 113.4096 

Lump-sum for the Netherlands in 2007 prices: 605 000 000 EUR x [ (b/a) x (d/c) ] = 638 056 879 EUR 

Lump-sum for Sweden in 2007 prices: 150 000 000 EUR x [ (b/a) x (d/c) ] = 158 195 920 EUR 

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Budgetary year 2008 (in Euro) 

Percentage share 
of GNI base 
(financing scale as 
in AB 10/2008) 

GNI key applied to the 
gross reduction 

Financing of the reduction in 
favour of Netherlands and 
Sweden 

(budgeted in PDAB 3/2009) 

Member State 

Gross reduction 

(1) 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

- 660 499 034 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

- 163 760 091 

(2) 

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% 

(3) = (2) x [total of (1)] 

(4) = (1) + (3) 

 22 729 356 

 2 160 618 

 8 727 449 

 15 765 807 

 164 601 538 

 1 057 789 

 10 602 176 

 15 573 966 

 69 769 357 

 128 426 011 

 102 511 168 

 1 064 813 

 1 483 103 

 2 032 308 

 1 939 486 

 6 396 830 

359 491 

 38 139 055 

 18 445 085 

 22 067 373 

 10 494 282 

 8 309 940 

 2 310 708 

 3 807 413 

 12 448 348 

 22 541 888 

 130 493 767 

 824 259 125 

 22 729 356 

 2 160 618 

 8 727 449 

 15 765 807 

 164 601 538 

 1 057 789 

 10 602 176 

 15 573 966 

 69 769 357 

 128 426 011 

 102 511 168 

 1 064 813 

 1 483 103 

 2 032 308 

 1 939 486 

 6 396 830 

359 491 

- 622 359 979 

 18 445 085 

 22 067 373 

 10 494 282 

 8 309 940 

 2 310 708 

 3 807 413 

 12 448 348 

- 141 218 203 

 130 493 767 

0 

United Kingdom 

15.83% 

Total 

- 824 259 125 

100.00% 

GDP deflator (base = 100 in 2000 & rounded to 4 decimals) as provided in Spring 2007:  

(a) 2004 EU25 = 107.4236, (b) 2006 EU25 = 111.9172, (c) 2006 EU27 = 112.2577, (d) 2008 EU27 = 117.6348 

Lump-sum for the Netherlands in 2008 prices: 605 000 000 EUR x [ (b/a) x (d/c) ] = 660 499 034 EUR 

Lump-sum for Sweden in 2008 prices: 150 000 000 EUR x [ (b/a) x (d/c) ] = 163 760 091 EUR 

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Budgetary year 2009 (in Euro) 

Percentage share 
of GNI base 
(financing scale as 
in B2009) 

GNI key applied to the 
gross reduction 

Financing of the reduction in 
favour of Netherlands and 
Sweden 

(budgeted in PDAB 3/2009) 

Member State 

Gross reduction 

(1) 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

- 665 837 614 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

- 165 083 706 

(2) 

2.76% 

0.28% 

1.15% 

1.91% 

19.86% 

0.14% 

1.31% 

1.96% 

8.53% 

15.59% 

12.40% 

0.13% 

0.19% 

0.26% 

0.24% 

0.81% 

0.04% 

4.69% 

2.25% 

2.92% 

1.28% 

1.11% 

0.29% 

0.51% 

1.53% 

2.78% 

(3) = (2) x [total of (1)] 

(4) = (1) + (3) 

 22 973 604 

 2 343 017 

 9 587 695 

 15 907 776 

 164 990 577 

 1 146 432 

 10 895 680 

 16 260 837 

 70 849 596 

 129 567 155 

 103 025 652 

 1 108 055 

 1 613 307 

 2 188 177 

 2 001 616 

 6 714 700 

370 071 

 38 983 040 

 18 657 737 

 24 224 276 

 10 637 356 

 9 217 113 

 2 425 703 

 4 217 790 

 12 711 035 

 23 065 096 

 125 238 227 

 830 921 320 

 22 973 604 

 2 343 017 

 9 587 695 

 15 907 776 

 164 990 577 

 1 146 432 

 10 895 680 

 16 260 837 

 70 849 596 

 129 567 155 

 103 025 652 

 1 108 055 

 1 613 307 

 2 188 177 

 2 001 616 

 6 714 700 

370 071 

- 626 854 574 

 18 657 737 

 24 224 276 

 10 637 356 

 9 217 113 

 2 425 703 

 4 217 790 

 12 711 035 

- 142 018 610 

 125 238 227 

0 

United Kingdom 

15.07% 

Total 

- 830 921 320 

100.00% 

GDP deflator (base = 100 in 2000 & rounded to 4 decimals) as provided in Spring 2008: 

(a) 2004 EU25 = 107.4693, (b) 2006 EU25 = 112.1704, (c) 2006 EU27 = 112.5139, (d) 2009 EU27 = 118.6384 

Lump-sum for the Netherlands in 2009 prices: 605 000 000 EUR x [ (b/a) x (d/c) ] = 665 837 614 EUR 

Lump-sum for Sweden in 2009 prices: 150 000 000 EUR x [ (b/a) x (d/c) ] = 165 083 706 EUR 

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4. 

CALCULATION OF THE CORRECTION MECHANISM IN FAVOUR OF THE UNITED KINGDOM 
(UK CORRECTION) 

ORD 2007 introduces several changes to the calculation of the amount of the UK correction. 

The  fixation  of  the  rate  of  call  of  the  VAT-based  own  resource  at  0.30 %  and  the  reduced  rates 
temporary  granted  to  Germany,  the  Netherlands,  Austria  and  Sweden  (see  above)  increase  the 
amount of the UK correction via a reduction of the 'UK advantage', as described in Article 4 (1) (d) 
of ORD 2007 (unchanged, as compared to ORD 2000).  

Article 4 (1) (f) of ORD 2007 suppresses the adjustment related to pre-accession expenditure from 
the 2013 UK correction (to be first budgeted in 2014) onwards. 

Article 4 (1) (g) of ORD 2007 introduces an adjustment related to expenditure in the new Member 
States:  from  the  2008 UK correction  (to  be  first  budgeted  in  2009)  onwards,  total  allocated 
expenditure will be reduced by allocated expenditure in Member States which joined the EU after 
30  April  2004,  except  for  agricultural  direct  payments  and  market-related  expenditure  as  well  as 
that  part  of  rural  development expenditure originating from the EAGGF,  Guarantee Section. This 
reduction  will  be  phased  in  progressively  according  to  the  following  schedule:  20 %  for  the 
2008 UK correction,  70 %  for  the  2009 UK correction  and  100 %  onwards.  The  additional 
contribution  of  the  UK  resulting  from  the  above  reduction  may  not  exceed  a  ceiling  of 
EUR 10.5 billion, in 2004 prices, during the period 2007-2013. In the event of further enlargement 
between 2008 and 2013, this ceiling will be adjusted upwards accordingly. 

The present PDAB 3/2009 concerns the 2007 UK correction and 2008 UK correction, the amounts 
of  which  are  modified  by  ORD 2007.  From  the  2007 UK correction  onwards,  UK corrections  are 
subject to the rules of  ORD 2007 and its accompanying working document  No 9851/07 ADD2 of 
23 May 2007 on the calculation method of the UK correction4. 

4.1. 

Calculation of the corrections 

the  present  PDAB, 

the 
In 
the  calculation  and  financing  of 
2007 UK correction,  as  well  as  of  the  provisional  amount  of  the  2008 UK correction  are 
entered. The amount of the 1st update of the 2007 and provisional amount of the 2008 UK 
correction are entered under chapter 15 of the PDAB 3/2009, respectively as a replacement 
of the 1st update of the 2007 UK correction entered under chapter 15 of the AB 5/2008 and 
as  a  replacement  of  the  provisional  amount  of  the  2008 UK correction  entered  under 
chapter 15 of the budget 2009. 

the  1st update  of 

4 

http://ec.europa.eu/budget/library/documents/revenue_expenditure/own_resources/calc_own_res_2007_en.pdf  

EN 

13 

   EN 

 
                                                 
4.1.1. 

2007 UK correction 

following 

table  summarises 

The 
the 
2007 UK correction entered in the AB 5/2008 (calculated according to ORD 2000) and the 
1st update  of  the  2007 UK correction  to  be  entered  in  the  PDAB 3/2009  (calculated 
according to ORD 2007) 

the  changes  between 

the  1st update  of 

2007 UK correction 

1st update 
AB 5/2008 
(ORD 2000) 

1st update 
PDAB 3/2009 
(ORD 2007) 

Difference 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

UK share of notional uncapped VAT base
UK share of enlargement-adjusted total allocated 
expenditure 
= (1) - (2) 

17.3696 %

17.3696 % 

7.2340 % 

7.2340 % 

10.1356 % 

10.1356 % 

Total allocated expenditure 

105 334 416 783  105 334 416 783 

Enlargement-related expenditure 

2 930 184 072 

2 930 184 072 

Enlargement-adjusted total allocated expenditure 
= (4) - (5) 
UK correction original amount = (3) x (6) x 0.66 

102 404 232 710  102 404 232 710 

6 850 293 993 

6 850 293 993 

0.00 %

0.00%

0.00 %

0

0

0

0

UK advantage 

360 165 002 

- 25 569 599 

- 385 734 601

Core UK correction = (7) - (8) 

6 490 128 991 

6 875 863 592  + 385 734 601

(10) 

TOR windfall gains 

(11)  UK correction = (9) - (10) 

-44 329 991 

-44 329 991 

0

6 534 458 982 

6 920 193 583  + 385 734 601

The  1st update  of  the  2007 UK correction  (calculated  according  to  ORD 2007)  is 
EUR 385.7 million higher as compared to the 1st update of the 2007 UK correction entered 
in the AB 5/2008 (calculated according to ORD 2000). 

4.1.2. 

2008 UK correction 

The  table  hereafter  summarises  the  changes  between  the  provisional  amount  of  the 
2008 UK correction  entered  in  the  budget 2009  (calculated  according  to  ORD 2000)  and 
the  provisional  amount  of  the  2008 UK correction  to  be  entered  in  the  PDAB 3/2009 
(calculated according to ORD 2007). 

2008 UK correction 

provisional 
B 2009 
(ORD 2000) 

provisional 
PDAB 3/2009 
(ORD 2007) 

Difference 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

UK share of notional uncapped VAT base
UK share of enlargement-adjusted total allocated 
expenditure 
= (1) - (2) 

16.5798 %

16.5798 % 

7.2239 % 

7.4338 % 

9.3559 % 

9.1460 % 

Total allocated expenditure 

109 143 810 077  109 143 810 077 

0.00 %

+ 0.21%

- 0.21 %

0

Enlargement-related expenditure 

3 009 254 322 

6 006 470 758  + 2 997 216 436

Enlargement-adjusted total allocated expenditure 
= (4) - (5) 
UK correction original amount = (3) x (6) x 0.66 

UK advantage 

106 134 555 754  103 137 339 318 

- 2 997 216 436

6 553 709 792 

6 225 734 850 

- 327 974 942

297 412 656 

- 105 381 521 

- 402 794 177

Core UK correction = (7) - (8) 

6 256 297 136 

6 331 116 370 

+ 74 819 234

(10) 

TOR windfall gains 

(11)  UK correction = (9) - (10) 

-23 555 354 

-23 555 354 

0

6 279 852 489 

6 354 671 724 

+ 74 819 235

EN 

14 

   EN 

 
 
 
The provisional amount of the 2008 UK correction (calculated according to ORD 2007) is 
EUR 74.8 million higher as compared to the provisional amount of the 2008 UK correction 
entered in the budget 2009 (calculated according to ORD 2000).  

4.2. 

Entry  in  the  PDAB 3/2009  of  the  1st update  of  the  2007 UK correction  and  of  the 
provisional amount of the 2008 UK correction 

4.2.1. 

2007 UK correction (chapter 15) 

The  amount  of  the  2007 UK correction  to  be  budgeted  in  chapter 15  of  the  present 
PDAB 3/2009  is  the  amount  of  the  1st update  of  the  2007 UK correction  (calculated 
according to ORD 2007) i.e. € 6 920 193 583, replacing the € 6 534 458 982 entered in the 
AB 5/2008 (calculated according to ORD 2000). 

This amount is to be financed in line with the 2008 GNI bases, as agreed at the May 2008 
meeting  of  the  Advisory  Committee  on  Own  Resources  (ACOR).  The  budgeting  of  this 
amount in chapter 15 is summarised below in euro currency: 

Member State 

GNI 2008 
as agreed at May 2008 
ACOR 

Financing key 
applied to the 
correction 

Belgium 

Bulgaria 

 346 246 900 000 

 318 810 944 

 32 913 700 000 

 30 305 680 

Czech Republic 

 132 949 300 000 

 122 414 646 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

 240 167 900 000 

2 507 452 100 000 

 16 113 800 000 

 161 507 900 000 

 237 245 500 000 

1 062 829 200 000 

 221 137 445 

 410 468 213 

 14 836 973 

 148 710 316 

 218 446 611 

 978 612 604 

1 956 373 400 000 

1 801 354 035 

1 561 600 500 000 

1 437 862 200 

 16 220 800 000 

 22 592 800 000 

 30 959 100 000 

 29 545 100 000 

 97 445 900 000 

 5 476 300 000 

 580 990 000 000 

 280 982 600 000 

 336 162 600 000 

 159 864 300 000 

 14 935 494 

 20 802 589 

 28 505 959 

 27 204 002 

 89 724 469 

 5 042 368 

 95 107 670 

 45 996 662 

 309 525 705 

 147 196 952 

 126 589 200 000 

 116 558 509 

 35 200 100 000 

 58 000 100 000 

 32 410 910 

 53 404 281 

 189 631 500 000 

 174 605 455 

 343 391 100 000 

 56 212 891 

United Kingdom 
EU-27 

1 987 872 500 000 

- 6 920 193 583 

12 556 324 200 000 

0 

EN 

15 

   EN 

 
4.2.2. 

2008 UK correction (chapter 15) 

The  amount  of  the  2008 UK correction  to  be  budgeted  in  chapter 15  of  the  present 
PDAB 3/2009  is  the  amount  of  the  provisional  amount  of  the  2008 UK correction 
(calculated  according  to  ORD 2007)  i.e.  € 6 354 671 724,  replacing  the  € 6 279 852 489 
entered in the budget 2009 (calculated according to ORD 2000). 

This amount is to be financed in line with the 2009 GNI bases, as agreed at the May 2008 
ACOR meeting. The budgeting of this amount in chapter 15 is summarised below in euro 
currency: 

Member State 

GNI 2009 
as agreed at 
May 2008 ACOR 

Financing key 
applied to the 
correction 

Belgium 

Bulgaria 

 358 996 500 000 

 289 752 905 

 36 613 100 000 

 29 551 130 

Czech Republic 

 149 821 900 000 

 120 924 106 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

 248 582 500 000 

 200 635 665 

2 578 221 500 000 

 371 434 773 

 17 914 700 000 

 14 459 295 

 170 261 100 000 

 137 420 973 

 254 099 600 000 

 205 088 621 

1 107 129 600 000 

 893 585 363 

2 024 678 200 000 

1 634 156 294 

1 609 928 000 000 

1 299 403 517 

 17 315 000 000 

 13 975 266 

 25 210 300 000 

 20 347 713 

 34 193 500 000 

 27 598 224 

 31 278 200 000 

 25 245 230 

 104 927 100 000 

 84 688 659 

 5 782 900 000 

 4 667 489 

Netherlands 

 609 167 600 000 

 87 760 508 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

 291 554 700 000 

 42 003 200 

 378 540 100 000 

 305 526 916 

 166 224 400 000 

 134 162 876 

 144 031 000 000 

 116 250 160 

 37 905 200 000 

 30 594 008 

Slovak Republic 

 65 909 200 000 

 53 196 569 

Finland 

Sweden 

 198 628 700 000 

 160 317 003 

 360 426 200 000 

 51 925 261 

United Kingdom 

1 957 032 300 000 

- 6 354 671 724 

EU-27 

12 984 373 100 000 

0 

EN 

16 

   EN 

 
 
4.2.3.  Financial impact of ORD 2007 on contributions for the UK correction, per year and per 

Member State 

The following table shows the detailed impact per year and per Member State in euro. 

Impact of ORD 2007 

Impact of ORD 2007 

Cumulated impact 

Member State 

on contributions for the 
2007 UK correction 

on contributions for the 
2008 UK correction 

(budgeted in PDAB 3/2009) 

(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 

Slovak Republic 

Finland 

Sweden 

 17 770 661 

 1 689 252 

 6 823 445 

 12 326 297 

 22 879 677 

 827 020 

 8 289 177 

 12 176 309 

 54 548 292 

 100 408 258 

 80 147 064 

 832 511 

 1 159 546 

 1 588 935 

 1 516 363 

 5 001 281 

 281 064 

 5 301 343 

 2 563 874 

 17 253 097 

 8 204 822 

 6 497 022 

 1 806 598 

 2 976 778 

 9 732 584 

 3 133 331 

3 411 520 

347 932 

1 423 748 

2 362 263 

4 373 236 

170 242 

1 617 980 

2 414 691 

10 520 980 

19 240 383 

15 299 039 

164 543 

239 572 

324 938 

297 234 

997 116 

54 955 

1 033 283 

494 541 

3 597 241 

1 579 620 

1 368 717 

360 211 

626 331 

1 887 556 

611 363 

21 182 181 

2 037 184 

8 247 193 

14 688 560 

27 252 913 

997 262 

9 907 157 

14 591 000 

65 069 272 

119 648 641 

95 446 103 

997 054 

1 399 118 

1 913 873 

1 813 597 

5 998 397 

336 019 

6 334 626 

3 058 415 

20 850 338 

9 784 442 

7 865 739 

2 166 809 

3 603 109 

11 620 140 

3 744 694 

United Kingdom 

- 385 734 601 

- 74 819 235 

- 460 553 836 

Total 

0 

0 

0 

EN 

17 

   EN 

 
 
 
5. 

OTHER AMENDMENTS RELATED TO THE IMPLEMENTATION OF ORD 2007 

5.1. 

Impact  on  GNI-based  own  resource  contributions  of  the  new  call  rate  of  the 
VAT-based own resource 

By  implementing  the  new  rules  regarding  the  call  rate  of  the  VAT-based  own  resource, 
VAT-based  own  resource  contributions  for  the  budgetary  years  2007,  2008  and  2009 
decreased  by  respectively  EUR 4 382 748 876,  EUR  3  269  127  949  and  EUR  4  313  990 
408. 

To respect the principle of equilibrium applicable to the budget of the European Union, the 
uniform  rate  to  be  applied  to  the  sum  of  all  Member  States'  GNI  has  to  be  recalculated, 
taken  into  account  the  total  of  all  other  revenue,  including  VAT-based  own  resource 
contributions. 

The recalculated uniform rate for the GNI-based own resource for each year is fixed at: 

- 0.627343326 % for the year 2007 (instead of 0.590943535 %).  

Uniform rate to be applied on 1 % of GNI = (total expenditure – other revenue – total net 
amount  of  traditional  own  resources  –  VAT-based  own  resource  contributions)  /  1 %  of 
GNI 

Uniform  rate  =  (113 845 815 415  –  7 642 610 077  –  16 532 900 000  –  14 134 480 075)  / 
120 405 880 000 

Uniform rate = 0.627343326 % (rounded) 

- 0.609728123 % for the year 2008 (instead of 0.583692415 %).  

Uniform rate to be applied on 1 % of GNI = (total expenditure – other revenue – total net 
amount  of  traditional  own  resources  –  VAT-based  own  resource  contributions)  /  1 %  of 
GNI 

Uniform  rate  =  (115 771 282 245  –  7 447 914 040  –  16 936 300 000  –  14 827 628 325)  / 
125 563 242 000 

Uniform rate = 0.609728123 % (rounded) 

- 0.617882067 % for the year 2009 (instead of 0.584657588 %).  

Uniform rate to be applied on 1 % of GNI = (total expenditure – other revenue – total net 
amount  of  traditional  own  resources  –  VAT-based  own  resource  contributions)  /  1 %  of 
GNI 

Uniform  rate  =  (116 096 062 329  –  1 359 722 489  –  19 206 100 000  –  15 302 126 900)  / 
129 843 731 000 

Uniform rate = 0.617882067 % (rounded) 

The revised GNI-based own resources contributions considering the new uniform rates are set out in 
the following tables: 

EN 

18 

   EN 

 
Budgetary year 2007 (in Euro) 

1 % of GNI 

Member State 

(as in AB 7/2007) 

Uniform rate of 
GNI-based own 
resource (in %) 
according to 
ORD 2000 

Uniform rate of 
GNI-based own 
resource (in %) 
according to 
ORD 2007 

Difference in GNI-based 
own resource 
contributions due to 
implementation of 
ORD 2007 

(budgeted in 
PDAB 3/2009) 

(1) 

(2) 

(3) 

(4) = (1) x [(3) – (2)] 

3 281 165 000 

0.590943535 

0.627343326 

 119 433 720 

 275 603 000 

0.590943535 

0.627343326 

Czech Republic 

1 159 468 000 

0.590943535 

0.627343326 

2 293 154 000 

0.590943535 

0.627343326 

23 873 467 000 

0.590943535 

0.627343326 

 868 989 211 

Belgium 

Bulgaria 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

 144 132 000 

0.590943535 

0.627343326 

1 606 304 000 

0.590943535 

0.627343326 

2 025 774 000 

0.590943535 

0.627343326 

10 156 984 000 

0.590943535 

0.627343326 

18 483 360 000 

0.590943535 

0.627343326 

15 128 335 000 

0.590943535 

0.627343326 

 148 649 000 

0.590943535 

0.627343326 

 188 114 000 

0.590943535 

0.627343326 

 260 443 000 

0.590943535 

0.627343326 

 298 231 000 

0.590943535 

0.627343326 

 926 134 000 

0.590943535 

0.627343326 

 50 473 000 

0.590943535 

0.627343326 

Netherlands 

5 500 597 000 

0.590943535 

0.627343326 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

2 631 088 000 

0.590943535 

0.627343326 

2 834 857 000 

0.590943535 

0.627343326 

1 528 028 000 

0.590943535 

0.627343326 

1 136 040 000 

0.590943535 

0.627343326 

 311 936 000 

0.590943535 

0.627343326 

Slovak Republic 

 508 674 000 

0.590943535 

0.627343326 

Finland 

Sweden 

1 755 376 000 

0.590943535 

0.627343326 

3 322 026 000 

0.590943535 

0.627343326 

United Kingdom 

20 577 468 000 

0.590943535 

0.627343326 

Total 

120 405 880 000 

 10 031 892 

 42 204 393 

 83 470 326 

 5 246 374 

 58 469 130 

 73 737 750 

 369 712 096 

 672 790 442 

 550 668 233 

 5 410 792 

 6 847 310 

 9 480 071 

 10 855 547 

 33 711 084 

 1 837 207 

 200 220 582 

 95 771 054 

 103 188 203 

 55 619 900 

 41 351 618 

 11 354 405 

 18 515 627 

 63 895 320 

 120 921 053 

 749 015 536 

4 382 748 876 

EN 

19 

   EN 

 
 
 
 
Budgetary year 2008 (in Euro) 

1 % of GNI 

Member State 

(as in AB 10/2008) 

Uniform rate of 
GNI-based own 
resource (in %) 
according to 
ORD 2000 

Uniform rate of 
GNI-based own 
resource (in %) 
according to 
ORD 2007 

Difference in GNI-based 
own resource 
contributions due to 
implementation of 
ORD 2007 

(budgeted in 
PDAB 3/2009) 

(1) 

(2) 

(3) 

(4) = (1) x [(3) – (2)] 

Belgium 

Bulgaria 

3 462 469 000 

0.583692415 

0.609728123 

 329 137 000 

0.583692415 

0.609728123 

Czech Republic 

1 329 493 000 

0.583692415 

0.609728123 

2 401 679 000 

0.583692415 

0.609728123 

25 074 521 000 

0.583692415 

0.609728123 

 652 832 921 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

 161 138 000 

0.583692415 

0.609728123 

1 615 079 000 

0.583692415 

0.609728123 

2 372 455 000 

0.583692415 

0.609728123 

10 628 292 000 

0.583692415 

0.609728123 

19 563 734 000 

0.583692415 

0.609728123 

15 616 005 000 

0.583692415 

0.609728123 

 162 208 000 

0.583692415 

0.609728123 

 225 928 000 

0.583692415 

0.609728123 

 309 591 000 

0.583692415 

0.609728123 

 295 451 000 

0.583692415 

0.609728123 

 974 459 000 

0.583692415 

0.609728123 

 54 763 000 

0.583692415 

0.609728123 

Netherlands 

5 809 900 000 

0.583692415 

0.609728123 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

2 809 826 000 

0.583692415 

0.609728123 

3 361 626 000 

0.583692415 

0.609728123 

1 598 643 000 

0.583692415 

0.609728123 

1 265 892 000 

0.583692415 

0.609728123 

 352 001 000 

0.583692415 

0.609728123 

Slovak Republic 

 580 001 000 

0.583692415 

0.609728123 

Finland 

Sweden 

1 896 315 000 

0.583692415 

0.609728123 

3 433 911 000 

0.583692415 

0.609728123 

United Kingdom 

19 878 725 000 

0.583692415 

0.609728123 

Total 

125 563 242 000 

 90 147 833 

 8 569 315 

 34 614 292 

 62 529 414 

 4 195 342 

 42 049 725 

 61 768 546 

 276 715 110 

 509 355 672 

 406 573 752 

 4 223 200 

 5 882 195 

 8 060 421 

 7 692 276 

 25 370 730 

 1 425 793 

 151 264 862 

 73 155 810 

 87 522 314 

 41 621 803 

 32 958 395 

 9 164 595 

 15 100 737 

 49 371 904 

 89 404 305 

 517 556 687 

3 269 127 949 

EN 

20 

   EN 

 
 
 
 
Budgetary year 2009 (in Euro) 

1 % of GNI 

Member State 

(as in B2009) 

Uniform rate of 
GNI-based own 
resource (in %) 
according to 
ORD 2000 

Uniform rate of 
GNI-based own 
resource (in %) 
according to 
ORD 2007 

Difference in GNI-based 
own resource 
contributions due to 
implementation of 
ORD 2007 

(budgeted in 
PDAB 3/2009) 

(1) 

(2) 

(3) 

(4) = (1) x [(3) – (2)] 

3 589 965 000 

0.584657588 

0.617882067 

 119 274 720 

 366 131 000 

0.584657588 

0.617882067 

Czech Republic 

1 498 219 000 

0.584657588 

0.617882067 

2 485 825 000 

0.584657588 

0.617882067 

25 782 215 000 

0.584657588 

0.617882067 

 856 600 679 

Belgium 

Bulgaria 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

 179 147 000 

0.584657588 

0.617882067 

1 702 611 000 

0.584657588 

0.617882067 

2 540 996 000 

0.584657588 

0.617882067 

11 071 296 000 

0.584657588 

0.617882067 

20 246 782 000 

0.584657588 

0.617882067 

16 099 280 000 

0.584657588 

0.617882067 

 173 150 000 

0.584657588 

0.617882067 

 252 103 000 

0.584657588 

0.617882067 

 341 935 000 

0.584657588 

0.617882067 

 312 782 000 

0.584657588 

0.617882067 

1 049 271 000 

0.584657588 

0.617882067 

 57 829 000 

0.584657588 

0.617882067 

Netherlands 

6 091 676 000 

0.584657588 

0.617882067 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

2 915 547 000 

0.584657588 

0.617882067 

3 785 401 000 

0.584657588 

0.617882067 

1 662 244 000 

0.584657588 

0.617882067 

1 440 310 000 

0.584657588 

0.617882067 

 379 052 000 

0.584657588 

0.617882067 

Slovak Republic 

 659 092 000 

0.584657588 

0.617882067 

Finland 

Sweden 

1 986 287 000 

0.584657588 

0.617882067 

3 604 262 000 

0.584657588 

0.617882067 

United Kingdom 

19 570 323 000 

0.584657588 

0.617882067 

Total 

129 843 731 000 

 12 164 512 

 49 777 547 

 82 590 242 

 5 952 066 

 56 568 365 

 84 423 271 

 367 838 049 

 672 688 798 

 534 890 202 

 5 752 819 

 8 375 991 

 11 360 613 

 10 392 019 

 34 861 483 

 1 921 338 

 202 392 765 

 96 867 532 

 125 767 979 

 55 227 192 

 47 853 550 

 12 593 805 

 21 897 989 

 65 993 352 

 119 749 730 

 650 213 800 

4 313 990 408 

EN 

21 

   EN 

 
 
 
5.2. 

Technical amendments related to the implementation of ORD 2007 

In addition, this PDAB incorporates some technical amendments related to the adoption of 
ORD 2007  and  its  implementing  Regulation  No 1150/2000,  as  last  modified  by  Council 
Regulation  No 105/2009.  The  adjustments  proposed  with  this  PDAB  and  the  new 
provisions regarding the own resources must be reflected in the 2009 budget structure. 

A  first  adjustment  concerns  the  elimination  of  the  distinction  between  agricultural  duties 
(budgeted under Article 100 of the revenue side of the budget) and import duties (budgeted 
under Article 120 of the revenue side of the budget). Following the implementation in EU 
legislation of the agreements concluded during the Uruguay Round, there is no longer any 
material  difference  between  agricultural  duties  and  customs  duties.  Thus  the  distinction 
between  these  duties  was  removed  in  ORD 2007  and  consequently,  the  budget 
nomenclature has to be adapted accordingly. Therefore Chapter 10 will no longer be used. 
All  customs  duties,  including  those  relating  to  the  agricultural  sector,  will  be  budgeted 
under Chapter 12. 

A  new  Article 160  is  created  in  Chapter 1  to  accommodate  the  gross  reduction  in  the 
annual GNI-based contribution granted to the Netherlands and Sweden (see point 3 above). 

Finally,  a  new  Chapter  in  the  budgetary  nomenclature  has  to  be  foreseen  for  the 
adjustments relating to the implementation of ORD 2007 for the years 2007 and 2008, as 
Article 11  of  ORD 2007  stipulates  that  once  the  Decision  enters  into  force,  it  shall  take 
effect on 1 January 2007 (see points 3, 4 and 5.1 above). As budgetary years 2007 & 2008 
are closed, these adjustments have to be done in the budgetary year 2009. Therefore, these 
adjustments  will  be  integrated  in  title 3  (surpluses,  balances,  and  adjustments)  of  the 
budget, where a new Chapter 37 is created. 

6. 

SUMMARY OF THE FINANCIAL IMPACT FROM THE IMPLEMENTATION OF ORD 2007 

The  following  summary  table  shows  per  year  and  per  Member  State  the  global  impact  of  the 
implementation of ORD 2007. This global impact is the result of the sum of the amendments related 
to the new uniform rate of call of the VAT-based own resource, to the gross reduction in the annual 
GNI-based  contributions  for  the  Netherlands  and  Sweden,  to  the  revised  calculation  of  the 
UK correction and to the GNI-based own resource. 

EN 

22 

   EN 

 
Summary of the financial impact of ORD 2007 per year and per Member State (in Euro) 

Member State 

Total own 
resources 
contributions 
(as in B 2009) 

Financial impact 

Cumulated 

Stemming from 
2007 

Stemming from 
2008 

Stemming from 
2009 

Total own 
resources 
contributions 
(as in 
PDAB 3/2009) 

(1) 

(2)  

(2.1) 

(2.2) 

(2.3)  

(3) = (1) + (2) 

Belgium 

Bulgaria 

 4 879 194 220 

 307 587 546 

 92 022 301 

 112 567 560 

 102 997 685 

 5 186 781 766 

 388 765 528 

 27 140 181 

 6 960 950 

 10 405 183 

 9 774 048 

 415 905 709 

Czech Republic 

 1 487 971 609 

 111 310 532 

 29 284 870 

 42 029 967 

 39 995 695 

 1 599 282 141 

Denmark 

 2 363 861 042 

 215 304 356 

 65 316 862 

 78 254 305 

 71 733 189 

 2 579 165 398 

Germany 

 22 638 628 731 

-2 670 639 256 

- 841 729 552 

- 894 624 975 

- 934 284 729 

 19 967 989 475 

Estonia 

Ireland 

Greece 

Spain 

France 

Italy 

Cyprus 

Latvia 

 185 287 079 

 13 516 922 

 3 640 364 

 5 094 141 

 4 782 417 

 198 804 001 

 1 669 669 068 

 137 081 066 

 40 570 678 

 51 058 348 

 45 452 040 

 1 806 750 134 

 2 374 101 579 

 194 000 118 

 51 165 299 

 75 001 678 

 67 833 141 

 2 568 101 697 

 10 616 530 915 

 888 088 113 

 256 536 576 

 335 997 833 

 295 553 704 

 11 504 619 028 

 18 125 130 437 

1 645 316 822 

 474 239 437 

 621 912 854 

 549 164 531 

 19 770 447 259 

 14 795 799 284 

1 417 616 366 

 439 105 547 

 510 309 325 

 468 201 494 

 16 213 415 650 

 193 019 777 

 13 504 743 

 3 754 452 

 5 127 967 

 4 622 324 

 206 524 520 

 243 016 379 

 18 623 621 

 4 751 225 

 7 142 382 

 6 730 014 

 261 640 000 

Lithuania 

 336 893 094 

 25 854 728 

 6 919 581 

 9 795 935 

 9 139 212 

 362 747 822 

Luxembourg 

 281 776 666 

 25 222 587 

 7 532 469 

 9 340 249 

 8 349 869 

 306 999 253 

Hungary 

Malta 

 990 183 293 

 87 024 201 

 26 213 713 

 31 306 987 

 29 503 501 

 1 077 207 494 

 57 999 638 

 4 549 830 

 1 274 805 

 1 731 251 

 1 543 774 

 62 549 468 

Netherlands 

 6 744 850 361 

-3 213 541 537 

-1 033 997 454 

-1 074 715 216 

-1 104 828 867 

 3 531 308 824 

Austria 

Poland 

 2 414 000 654 

- 47 397 378 

- 16 657 176 

- 14 332 093 

- 16 408 109 

 2 366 603 276 

 3 611 439 593 

 278 926 450 

 71 600 439 

 106 272 866 

 101 053 145 

 3 890 366 043 

Portugal 

 1 537 333 167 

 133 506 822 

 38 593 649 

 50 538 749 

 44 374 424 

 1 670 839 989 

Romania 

 1 400 182 024 

 114 664 791 

 31 856 500 

 41 112 922 

 41 695 369 

 1 514 846 815 

Slovenia 

 420 567 965 

 29 125 589 

 7 878 617 

 11 127 993 

 10 118 979 

 449 693 554 

Slovak Republic 

 645 296 480 

 51 979 056 

 13 847 981 

 18 941 768 

 19 189 307 

 697 275 536 

Finland 

Sweden 

 1 761 262 512 

 167 737 586 

 48 561 743 

 61 791 599 

 57 384 244 

 1 929 000 098 

 3 152 149 685 

-1 075 245 869 

- 352 871 868 

- 355 021 823 

- 367 352 178 

 2 076 903 816 

United Kingdom 

 11 421 429 060 

1 099 142 014 

 523 627 992 

 141 832 245 

 433 681 777 

 12 520 571 074 

Total 

114 736 339 840 

0 

0 

0 

0 

114 736 339 840 

EN 

23 

   EN 

 
7. 

SUMMARY OF THE FINANCING OF THE GENERAL BUDGET  

The  following  summary  table  shows  per  Member  State  and  by  type  of  own  resource  the 
contributions according to this PDAB No 3/2009. 

EN 

24 

   EN 

 
 
Traditional own resources (TOR) 

VAT and GNI-based own resources, including adjustments 

Member State  Net sugar 

sector levies 
(75 %) 

Net customs 
duties (75 %) 

Total net 
traditional own 
resources (75 
%) 

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

VAT-based own 
resource  

GNI-based own 
resource  

Reduction in 
favour of 
Netherlands 
and Sweden 

United Kingdom 
correction 

Adjustments 
relating to 2007 
and 2008 

Total 'national 
contributions' 

Share in 
total 'national 
contributions' 
(%) 

Total own 
resources 
according to 
PDAB No 3/2009 

(1) 

(2) 

(3) = (1) + (2) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

(10) = (5) to (9)

(11) 

(12) = (3) + (10) 

Belgium 

Bulgaria 

 6 900 000

1 983 300 000  1 990 200 000  663 400 000

 461 090 400

2 218 174 996

 22 973 604

 289 752 905

 204 589 861

3 196 581 766

 400 000

 85 100 000 

 85 500 000

 28 500 000

 54 919 650

 226 225 779

 2 343 017

 29 551 130

 17 366 133

 330 405 709

Czech Republic 

 3 400 000

 243 600 000 

 247 000 000

 82 333 333

 224 732 850

 925 722 653

 9 587 695

 120 924 106

 71 314 837

1 352 282 141

 3 500 000

 364 800 000 

 368 300 000  122 766 667

 314 804 100

1 535 946 690

 15 907 776

 200 635 665

 143 571 167

2 210 865 398

 28 700 000

3 554 700 000  3 583 400 000 1 194 466 662

1 654 150 350 15 930 368 302  164 990 577

 371 434 773 -1 736 354 527 16 384 589 475

17.15 

19 967 989 475 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

 8 600 000

 28 300 000 

 36 900 000

 12 300 000

 26 872 050

 110 691 719

 1 146 432

 14 459 295

 8 734 505

 161 904 001

0

 259 400 000 

 259 400 000

 86 466 667

 255 391 650

1 052 012 805

 10 895 680

 137 420 973

 91 629 026

1 547 350 134

 1 400 000

 268 000 000 

 269 400 000

 89 800 000

 381 149 400

1 570 035 862

 16 260 837

 205 088 621

 126 166 977

2 298 701 697

 6 500 000

1 439 700 000  1 446 200 000  482 066 667

1 660 694 400

6 840 755 260

 70 849 596

 893 585 363

 592 534 409 10 058 419 028

 32 700 000

1 424 400 000  1 457 100 000  485 700 000

2 943 348 000 12 510 123 519  129 567 155

1 634 156 294

1 096 152 291 18 313 347 259

 4 700 000

1 909 800 000  1 914 500 000  638 166 667

1 999 615 200

9 947 456 409  103 025 652

1 299 403 517

 949 414 872 14 298 915 650

 3 800 000

 45 800 000 

 49 600 000

 16 533 334

 25 972 500

 106 986 280

 1 108 055

 13 975 266

 8 882 419

 156 924 520

 800 000

 900 000

 33 400 000 

 34 200 000

 11 400 000

 37 815 450

 155 769 923

 1 613 307

 20 347 713

 11 893 607

 227 440 000

 52 900 000 

 53 800 000

 17 933 333

 51 170 400

 211 275 505

 2 188 177

 27 598 224

 16 715 516

 308 947 822

0

 22 700 000 

 22 700 000

 7 566 667

 46 917 300

 193 262 389

 2 001 616

 25 245 230

 16 872 718

 284 299 253

 2 900 000

 135 800 000 

 138 700 000

 46 233 334

 141 257 700

 648 325 735

 6 714 700

 84 688 659

 57 520 700

 938 507 494

 200 000

 9 900 000 

 10 100 000

 3 366 667

 8 674 350

 35 731 502

 370 071

 4 667 489

 3 006 056

 52 449 468

Netherlands 

 7 300 000

2 108 700 000  2 116 000 000  705 333 333

 299 178 200

3 763 937 360 - 626 854 574

 87 760 508 -2 108 712 670

1 415 308 824

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

 3 200 000

 242 300 000 

 245 500 000

 81 833 334

 289 967 400

1 801 464 208

 18 657 737

 42 003 200

- 30 989 269

2 121 103 276

 14 000 000

 462 000 000 

 476 000 000  158 666 667

 567 810 150

2 338 931 396

 24 224 276

 305 526 916

 177 873 305

3 414 366 043

 200 000

 160 300 000 

 160 500 000

 53 500 000

 249 336 600

1 027 070 759

 10 637 356

 134 162 876

 89 132 398

1 510 339 989

 1 100 000

 244 400 000 

 245 500 000

 81 833 334

 180 968 400

 889 941 720

 9 217 113

 116 250 160

 72 969 422

1 269 346 815

0

 106 600 000 

 106 600 000

 35 533 333

 56 857 800

 234 209 433

 2 425 703

 30 594 008

 19 006 610

 343 093 554

 2 300 000

 115 900 000 

 118 200 000

 39 400 000

 81 630 300

 407 241 128

 4 217 790

 53 196 569

 32 789 749

 579 075 536

 800 000

 166 700 000 

 167 500 000

 55 833 334

 250 827 600

1 227 291 118

 12 711 035

 160 317 003

 110 353 342

1 761 500 098

 2 800 000

 493 300 000 

 496 100 000  165 366 667

 151 782 000

2 227 008 856 - 142 018 610

 51 925 261

- 707 893 691

1 580 803 816

United Kingdom 

 9 700 000

3 097 500 000  3 107 200 000 1 035 733 333

2 885 192 700 12 092 151 634  125 238 227 -6 354 671 724

 665 460 237

9 413 371 074

3.35 

0.35 

1.42 

2.31 

5 186 781 766 

 415 905 709 

1 599 282 141 

2 579 165 398 

0.17 

1.62 

2.41 

10.53 

19.17 

14.97 

0.16 

0.24 

0.32 

0.30 

0.98 

0.05 

1.48 

2.22 

3.57 

1.58 

1.33 

0.36 

0.61 

1.84 

1.65 

9.85 

 198 804 001 

1 806 750 134 

2 568 101 697 

11 504 619 028 

19 770 447 259 

16 213 415 650 

 206 524 520 

 261 640 000 

 362 747 822 

 306 999 253 

1 077 207 494 

 62 549 468 

3 531 308 824 

2 366 603 276 

3 890 366 043 

1 670 839 989 

1 514 846 815 

 449 693 554 

 697 275 536 

1 929 000 098 

2 076 903 816 

12 520 571 074 

Total 

 146 800 000 19 059 300 000  19 206 100 000 6 402 033 333 15 302 126 900 80 228 112 940

0 

0

0 95 530 239 840

100.00 

114 736 339 840 

EN 

25 

EN