Final adoption of amending budget No 5 of the European Union for the financial year 2009
Date: 2009-05-06
Institutions: European Parliament
Subjects: EU Member State, European Union, amending budget, budgetary expenditure, budgetary resources, financial year, financing of the EU budget, general budget (EU)




L_2009174EN.01004301.xml










3.7.2009   


EN


Official Journal of the European Union


L 174/43








            FINAL ADOPTION
         
of amending budget No 5 of the European Union for the financial year 2009
(2009/500/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 2009, as finally adopted on 18 December 2008 (2),


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


having regard to preliminary draft amending budget No 5 of the European Union for the financial year 2009, which the Commission presented on 15 April 2009,


having regard to draft amending budget No 5/2009, which the Council established on 27 April 2009,


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 6 May 2009,

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 2009 has been finally adopted.




Done at Strasbourg, 6 May 2009.


The President

H.-G. PÖTTERING
            





(1)  
            OJ L 248, 16.9.2002, p. 1.

(2)  
            OJ L 69, 13.3.2009.

(3)  
            OJ C 139, 14.6.2006, p. 1.





FINAL ADOPTION OF AMENDING BUDGET No 5 OF THE EUROPEAN UNION FOR THE 2009 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE






A. Financing of the general budget
47








B. General statement of revenue by budget heading
59








— Title 1: Own resources
60








— Title 3: Surpluses, balances and adjustments
63








             
         

A. FINANCING OF THE GENERAL BUDGET
FINANCING OF THE GENERAL BUDGET
Appropriations to be covered during the financial year 2009 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources
EXPENDITURE








Description


Budget 2009 (1)



Budget 2008 (2)



Change (%)




1. Sustainable growth


46 063 934 302 


45 731 716 659 


+0,73 




2. Preservation and management of natural resources


52 566 129 680 


53 217 088 053 


–1,22 




3. Citizenship, freedom, security and justice


1 308 185 377 


1 488 945 648 


–12,14 




4. EU as a global player


8 324 169 158 


7 847 128 400 


+6,08 




5. Administration


7 700 730 900 


7 279 767 193 


+5,78 




6. Compensation


209 112 912 


206 636 292 


+1,20 





Total expenditure
 (3)




116 172 262 329 




115 771 282 245 




+0,35 








REVENUE








Description


Budget 2009 (4)



Budget 2008 (5)



Change (%)




Miscellaneous revenue (Titles 4 to 9)


1 359 722 489 


3 287 902 147 


–58,64 




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


1 796 151 821 


1 528 833 290 


+17,49 




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)


p.m.


125 750 000 


 




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


p.m.


2 505 428 603 


 





Total revenue for Titles 3 to 9




3 155 874 310 




7 447 914 040 




–57,63 





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


19 206 100 000 


16 936 300 000 


+13,40 




VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3)


15 302 126 900 


18 096 756 274 


–15,44 




Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4)


78 508 161 119 


73 290 311 931 


+7,12 




Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6)



113 016 388 019 


108 323 368 205 


+4,33 





Total revenue
 (7)




116 172 262 329 




115 771 282 245 




+0,35 








TABLE 1
Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom











Member State


1 % of non-capped VAT base


1 % of gross national income


Capping rate (in %)


1 % of gross national income multiplied by capping rate


1 % of capped VAT base (8)



Member States whose VAT base is capped




 


(1)


(2)


(3)


(4)


(5)


(6)




Belgium


1 536 968 000 


3 589 965 000 


50


1 794 982 500 


1 536 968 000 


 




Bulgaria


223 027 000 


366 131 000 


50


183 065 500 


183 065 500 


Bulgaria




Czech Republic


920 662 000 


1 498 219 000 


50


749 109 500 


749 109 500 


Czech Republic




Denmark


1 049 347 000 


2 485 825 000 


50


1 242 912 500 


1 049 347 000 


 




Germany


11 027 669 000 


25 782 215 000 


50


12 891 107 500 


11 027 669 000 


 




Estonia


106 811 000 


179 147 000 


50


89 573 500 


89 573 500 


Estonia




Ireland


1 057 387 000 


1 702 611 000 


50


851 305 500 


851 305 500 


Ireland




Greece


1 341 120 000 


2 540 996 000 


50


1 270 498 000 


1 270 498 000 


Greece




Spain


6 960 754 000 


11 071 296 000 


50


5 535 648 000 


5 535 648 000 


Spain




France


9 811 160 000 


20 246 782 000 


50


10 123 391 000 


9 811 160 000 


 




Italy


6 665 384 000 


16 099 280 000 


50


8 049 640 000 


6 665 384 000 


 




Cyprus


153 685 000 


173 150 000 


50


86 575 000 


86 575 000 


Cyprus




Latvia


139 214 000 


252 103 000 


50


126 051 500 


126 051 500 


Latvia




Lithuania


170 568 000 


341 935 000 


50


170 967 500 


170 568 000 


 




Luxembourg


210 287 000 


312 782 000 


50


156 391 000 


156 391 000 


Luxembourg




Hungary


470 859 000 


1 049 271 000 


50


524 635 500 


470 859 000 


 




Malta


44 305 000 


57 829 000 


50


28 914 500 


28 914 500 


Malta




Netherlands


2 991 782 000 


6 091 676 000 


50


3 045 838 000 


2 991 782 000 


 




Austria


1 288 744 000 


2 915 547 000 


50


1 457 773 500 


1 288 744 000 


 




Poland


2 077 482 000 


3 785 401 000 


50


1 892 700 500 


1 892 700 500 


Poland




Portugal


1 021 256 000 


1 662 244 000 


50


831 122 000 


831 122 000 


Portugal




Romania


603 228 000 


1 440 310 000 


50


720 155 000 


603 228 000 


 




Slovenia


206 549 000 


379 052 000 


50


189 526 000 


189 526 000 


Slovenia




Slovakia


272 101 000 


659 092 000 


50


329 546 000 


272 101 000 


 




Finland


836 092 000 


1 986 287 000 


50


993 143 500 


836 092 000 


 




Sweden


1 517 820 000 


3 604 262 000 


50


1 802 131 000 


1 517 820 000 


 




United Kingdom


9 617 309 000 


19 570 323 000 


50


9 785 161 500 


9 617 309 000 


 





Total




62 321 570 000 




129 843 731 000 



 



64 921 865 500 




59 849 511 500 



 







TABLE 2
Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom (Chapter 1 3)








Member State


1 % of capped VAT base


Uniform rate of VAT own resource (9) (in %)


VAT-based own resource at uniform rate




 


(1)


(2)


(3) = (1) × (2)




Belgium


1 536 968 000 


0,300


461 090 400 




Bulgaria


183 065 500 


0,300


54 919 650 




Czech Republic


749 109 500 


0,300


224 732 850 




Denmark


1 049 347 000 


0,300


314 804 100 




Germany


11 027 669 000 


0,150


1 654 150 350 




Estonia


89 573 500 


0,300


26 872 050 




Ireland


851 305 500 


0,300


255 391 650 




Greece


1 270 498 000 


0,300


381 149 400 




Spain


5 535 648 000 


0,300


1 660 694 400 




France


9 811 160 000 


0,300


2 943 348 000 




Italy


6 665 384 000 


0,300


1 999 615 200 




Cyprus


86 575 000 


0,300


25 972 500 




Latvia


126 051 500 


0,300


37 815 450 




Lithuania


170 568 000 


0,300


51 170 400 




Luxembourg


156 391 000 


0,300


46 917 300 




Hungary


470 859 000 


0,300


141 257 700 




Malta


28 914 500 


0,300


8 674 350 




Netherlands


2 991 782 000 


0,100


299 178 200 




Austria


1 288 744 000 


0,225


289 967 400 




Poland


1 892 700 500 


0,300


567 810 150 




Portugal


831 122 000 


0,300


249 336 600 




Romania


603 228 000 


0,300


180 968 400 




Slovenia


189 526 000 


0,300


56 857 800 




Slovakia


272 101 000 


0,300


81 630 300 




Finland


836 092 000 


0,300


250 827 600 




Sweden


1 517 820 000 


0,100


151 782 000 




United Kingdom


9 617 309 000 


0,300


2 885 192 700 





Total




59 849 511 500 



 



15 302 126 900 








TABLE 3
Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom (Chapter 1 4)








Member State


1 % of gross national income


Uniform rate of ‘additional base’ own resource


‘Additional base’ own resource at uniform rate




 


(1)


(2)


(3) = (1) × (2)




Belgium


3 589 965 000 


 


2 170 621 165 




Bulgaria


366 131 000 


 


221 375 890 




Czech Republic


1 498 219 000 


 


905 876 762 




Denmark


2 485 825 000 


 


1 503 018 653 




Germany


25 782 215 000 


 


15 588 848 793 




Estonia


179 147 000 


 


108 318 680 




Ireland


1 702 611 000 


 


1 029 459 472 




Greece


2 540 996 000 


 


1 536 377 011 




Spain


11 071 296 000 


 


6 694 101 313 




France


20 246 782 000 


 


12 241 928 133 




Italy


16 099 280 000 


 


9 734 200 168 




Cyprus


173 150 000 


 


104 692 679 




Latvia


252 103 000 


0,6046357 (10)



152 430 485 




Lithuania


341 935 000 


 


206 746 124 




Luxembourg


312 782 000 


 


189 119 178 




Hungary


1 049 271 000 


 


634 426 754 




Malta


57 829 000 


 


34 965 481 




Netherlands


6 091 676 000 


 


3 683 245 061 




Austria


2 915 547 000 


 


1 762 843 934 




Poland


3 785 401 000 


 


2 288 788 756 




Portugal


1 662 244 000 


 


1 005 052 140 




Romania


1 440 310 000 


 


870 862 911 




Slovenia


379 052 000 


 


229 188 389 




Slovakia


659 092 000 


 


398 510 583 




Finland


1 986 287 000 


 


1 200 980 121 




Sweden


3 604 262 000 


 


2 179 265 642 




United Kingdom


19 570 323 000 


 


11 832 916 841 





Total




129 843 731 000 



 



78 508 161 119 








TABLE 4
Calculation of the 2009 gross reduction in GNI contribution for Netherlands and Sweden and its financing, pursuant to Article 2 paragraph (5) of Decision 2007/436/EC, Euratom (Chapter 1 6)









Member State


Gross reduction


Percentage share of GNI base


GNI key applied to the gross reduction


Financing of the reduction in favour of Netherlands and Sweden




 


(1)


(2)


(3)


(4) = (1) + (3)




Belgium


 


2,76


22 973 604 


22 973 604 




Bulgaria


 


0,28


2 343 017 


2 343 017 




Czech Republic


 


1,15


9 587 695 


9 587 695 




Denmark


 


1,91


15 907 776 


15 907 776 




Germany


 


19,86


164 990 577 


164 990 577 




Estonia


 


0,14


1 146 432 


1 146 432 




Ireland


 


1,31


10 895 680 


10 895 680 




Greece


 


1,96


16 260 837 


16 260 837 




Spain


 


8,53


70 849 596 


70 849 596 




France


 


15,59


129 567 155 


129 567 155 




Italy


 


12,40


103 025 652 


103 025 652 




Cyprus


 


0,13


1 108 055 


1 108 055 




Latvia


 


0,19


1 613 307 


1 613 307 




Lithuania


 


0,26


2 188 177 


2 188 177 




Luxembourg


 


0,24


2 001 616 


2 001 616 




Hungary


 


0,81


6 714 700 


6 714 700 




Malta


 


0,04


370 071 


370 071 




Netherlands


– 665 837 614 


4,69


38 983 040 


– 626 854 574 




Austria


 


2,25


18 657 737 


18 657 737 




Poland


 


2,92


24 224 276 


24 224 276 




Portugal


 


1,28


10 637 356 


10 637 356 




Romania


 


1,11


9 217 113 


9 217 113 




Slovenia


 


0,29


2 425 703 


2 425 703 




Slovakia


 


0,51


4 217 790 


4 217 790 




Finland


 


1,53


12 711 035 


12 711 035 




Sweden


– 165 083 706 


2,78


23 065 096 


– 142 018 610 




United Kingdom


 


15,07


125 238 227 


125 238 227 





Total




– 830 921 320 




100,00




830 921 320 




0





EU GDP price deflator, in EUR, (spring 2008 economic forecast):
(a) 2004 EU25 = 107,4693 / (b) 2006 EU25 = 112,1704 / (c) 2006 EU27 = 112,5139 / (d) 2009 EU27 = 118,6384
Lump-sum for Netherlands: in 2009 prices:
605 000 000  EUR × [(b/a) × (d/c)] = 665 837 614  EUR
Lump-sum for Sweden: in 2009 prices:
150 000 000  EUR × [(b/a) × (d/c)] = 165 083 706  EUR







TABLE 5
Correction of budgetary imbalances for the United Kingdom for 2008 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)







Description


Coefficient (11) (%)


Amount




1. United Kingdom's share (in %) of notional uncapped VAT base


16,5798


 




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


7,4338


 




3. (1) – (2)


9,1460


 





4. Total allocated expenditure



 



109 143 810 077 





5. Enlargement related expenditure (12)



 


6 006 470 758 




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


 


103 137 339 318 




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


 


6 225 734 850 




8. United Kingdom's advantage (13)



 


– 105 381 521 




9. Core United Kingdom's correction = (7) – (8)


 


6 331 116 370 




10. Windfall gains deriving from traditional own resources (14)



 


–23 555 354 




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


 


6 354 671 724 







TABLE 6
Calculation of the financing of the correction for the United Kingdom amounting to EUR –6 354 671 724  (Chapter 1 5)












Member State


Percentage share of GNI base


Shares without the United Kingdom


Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom


Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2


Column 4 distributed in accordance with column 3


Financing scale


Financing scale applied to the correction




 


(1)


(2)


(3)


(4)


(5)


(6) = (2) + (4) + (5)


(7)




Belgium


2,76


3,26


4,99


 


1,30


4,56


289 752 905 




Bulgaria


0,28


0,33


0,51


 


0,13


0,47


29 551 130 




Czech Republic


1,15


1,36


2,08


 


0,54


1,90


120 924 106 




Denmark


1,91


2,25


3,46


 


0,90


3,16


200 635 665 




Germany


19,86


23,38


0,00


–17,54 


0,00


5,85


371 434 773 




Estonia


0,14


0,16


0,25


 


0,07


0,23


14 459 295 




Ireland


1,31


1,54


2,37


 


0,62


2,16


137 420 973 




Greece


1,96


2,30


3,54


 


0,92


3,23


205 088 621 




Spain


8,53


10,04


15,40


 


4,02


14,06


893 585 363 




France


15,59


18,36


28,17


 


7,36


25,72


1 634 156 294 




Italy


12,40


14,60


22,40


 


5,85


20,45


1 299 403 517 




Cyprus


0,13


0,16


0,24


 


0,06


0,22


13 975 266 




Latvia


0,19


0,23


0,35


 


0,09


0,32


20 347 713 




Lithuania


0,26


0,31


0,48


 


0,12


0,43


27 598 224 




Luxembourg


0,24


0,28


0,44


 


0,11


0,40


25 245 230 




Hungary


0,81


0,95


1,46


 


0,38


1,33


84 688 659 




Malta


0,04


0,05


0,08


 


0,02


0,07


4 667 489 




Netherlands


4,69


5,52


0,00


–4,14 


0,00


1,38


87 760 508 




Austria


2,25


2,64


0,00


–1,98 


0,00


0,66


42 003 200 




Poland


2,92


3,43


5,27


 


1,38


4,81


305 526 916 




Portugal


1,28


1,51


2,31


 


0,60


2,11


134 162 876 




Romania


1,11


1,31


2,00


 


0,52


1,83


116 250 160 




Slovenia


0,29


0,34


0,53


 


0,14


0,48


30 594 008 




Slovakia


0,51


0,60


0,92


 


0,24


0,84


53 196 569 




Finland


1,53


1,80


2,76


 


0,72


2,52


160 317 003 




Sweden


2,78


3,27


0,00


–2,45 


0,00


0,82


51 925 261 




United Kingdom


15,07


0,00


0,00


 


0,00


0,00


0





Total




100,00




100,00




100,00




–26,11 




26,11




100,00




6 354 671 724 





The calculations are made to 15 decimal places.
TABLE 7.1
Adjustment relating to the implementation of Decision 2007/436/EC, Euratom for the year 2007 pursuant to Article 11 thereof (Chapter 3 7)











Member State


Total own resources for 2007 (2000/597/EC)


VAT adjustment


GNI adjustment


Gross reduction


Adjustment relating to 2007


Total own resources for 2007 (2007/436/EC)




 


(1)


(2)


(3)


(4)


(5) = (2) + (3) + (4)


(6) = (1) + (5)




Belgium


4 227 632 577 


–49 110 001 


119 433 720 


21 698 582 


92 022 301 


4 319 654 878 




Bulgaria


279 464 490 


–4 893 525 


10 031 892 


1 822 583 


6 960 950 


286 425 440 




Czech Republic


1 166 236 942 


–20 587 169 


42 204 393 


7 667 646 


29 284 870 


1 195 521 812 




Denmark


2 152 881 004 


–33 318 257 


83 470 326 


15 164 793 


65 316 862 


2 218 197 866 




Germany


20 989 760 114 


–1 868 595 728 


868 989 211 


157 876 965 


– 841 729 552 


20 148 030 562 




Estonia


161 027 687 


–2 559 165 


5 246 374 


953 155 


3 640 364 


164 668 051 




Ireland


1 555 346 554 


–28 521 057 


58 469 130 


10 622 605 


40 570 678 


1 595 917 232 




Greece


1 912 294 978 


–35 969 041 


73 737 750 


13 396 590 


51 165 299 


1 963 460 277 




Spain


9 755 840 606 


– 180 344 390 


369 712 096 


67 168 870 


256 536 576 


10 012 377 182 




France


16 640 655 478 


– 320 782 802 


672 790 442 


122 231 797 


474 239 437 


17 114 894 915 




Italy


13 754 335 167 


– 211 607 460 


550 668 233 


100 044 774 


439 105 547 


14 193 440 714 




Cyprus


165 353 541 


–2 639 367 


5 410 792 


983 027 


3 754 452 


169 107 993 




Latvia


184 669 749 


–3 340 096 


6 847 310 


1 244 011 


4 751 225 


189 420 974 




Lithuania


258 012 027 


–4 282 818 


9 480 071 


1 722 328 


6 919 581 


264 931 608 




Luxembourg


268 380 958 


–5 295 301 


10 855 547 


1 972 223 


7 532 469 


275 913 427 




Hungary


870 246 948 


–13 621 962 


33 711 084 


6 124 591 


26 213 713 


896 460 661 




Malta


53 659 910 


– 896 184 


1 837 207 


333 782 


1 274 805 


54 934 715 




Netherlands


6 009 567 553 


– 632 537 004 


200 220 582 


– 601 681 032 


–1 033 997 454 


4 975 570 099 




Austria


2 251 083 089 


– 129 827 805 


95 771 054 


17 399 575 


–16 657 176 


2 234 425 913 




Poland


2 670 179 333 


–50 334 879 


103 188 203 


18 747 115 


71 600 439 


2 741 779 772 




Portugal


1 393 587 774 


–27 131 211 


55 619 900 


10 104 960 


38 593 649 


1 432 181 423 




Romania


1 078 417 771 


–17 007 833 


41 351 618 


7 512 715 


31 856 500 


1 110 274 271 




Slovenia


297 197 340 


–5 538 643 


11 354 405 


2 062 855 


7 878 617 


305 075 957 




Slovakia


486 815 349 


–8 031 544 


18 515 627 


3 363 898 


13 847 981 


500 663 330 




Finland


1 564 911 952 


–26 942 006 


63 895 320 


11 608 429 


48 561 743 


1 613 473 695 




Sweden


2 908 628 252 


– 337 565 799 


120 921 053 


– 136 227 122 


– 352 871 868 


2 555 756 384 




United Kingdom


13 147 018 195 


– 361 467 829 


749 015 536 


136 080 285 


523 627 992 


13 670 646 187 





Total




106 203 205 338 




–4 382 748 876 




4 382 748 876 




0




0




106 203 205 338 





2007 GNI uniform rate: GNI-based own resource / 1 % of EU 27 GNI base = 75 535 825 263  / 120 405 880 000  = 0,627343326281075







TABLE 7.2
Adjustment relating to the implementation of Decision 2007/436/EC, Euratom for the year 2008 pursuant to Article 11 thereof (Chapter 3 7)












Member State


Total own resources for 2008 (2000/597/EC)


VAT adjustment


GNI adjustment


UK Correction adjustment


Gross reduction


Adjustment relating to 2008


Total own resources for 2008 (2007/436/EC)




 


(1)


(2)


(3)


(4)


(5)


(6) = (2) + (3) + (4) + (5)


(7) = (1) + (6)




Belgium


4 488 839 886 


–18 080 290 


90 147 833 


17 770 661 


22 729 356 


112 567 560 


4 601 407 446 




Bulgaria


343 568 585 


–2 014 002 


8 569 315 


1 689 252 


2 160 618 


10 405 183 


353 973 768 




Czech Republic


1 290 819 017 


–8 135 219 


34 614 292 


6 823 445 


8 727 449 


42 029 967 


1 332 848 984 




Denmark


2 272 696 879 


–12 367 213 


62 529 414 


12 326 297 


15 765 807 


78 254 305 


2 350 951 184 




Germany


21 572 352 511 


–1 734 939 111 


652 832 921 


22 879 677 


164 601 538 


– 894 624 975 


20 677 727 536 




Estonia


166 343 851 


– 986 010 


4 195 342 


827 020 


1 057 789 


5 094 141 


171 437 992 




Ireland


1 552 005 577 


–9 882 730 


42 049 725 


8 289 177 


10 602 176 


51 058 348 


1 603 063 925 




Greece


2 207 815 971 


–14 517 143 


61 768 546 


12 176 309 


15 573 966 


75 001 678 


2 282 817 649 




Spain


10 039 010 221 


–65 034 926 


276 715 110 


54 548 292 


69 769 357 


335 997 833 


10 375 008 054 




France


17 582 562 799 


– 116 277 087 


509 355 672 


100 408 258 


128 426 011 


621 912 854 


18 204 475 653 




Italy


14 187 384 761 


–78 922 659 


406 573 752 


80 147 064 


102 511 168 


510 309 325 


14 697 694 086 




Cyprus


176 314 844 


– 992 557 


4 223 200 


832 511 


1 064 813 


5 127 967 


181 442 811 




Latvia


215 208 514 


–1 382 462 


5 882 195 


1 159 546 


1 483 103 


7 142 382 


222 350 896 




Lithuania


304 401 017 


–1 885 729 


8 060 421 


1 588 935 


2 032 308 


9 795 935 


314 196 952 




Luxembourg


265 454 052 


–1 807 876 


7 692 276 


1 516 363 


1 939 486 


9 340 249 


274 794 301 




Hungary


912 105 763 


–5 461 854 


25 370 730 


5 001 281 


6 396 830 


31 306 987 


943 412 750 




Malta


55 668 537 


– 335 097 


1 425 793 


281 064 


359 491 


1 731 251 


57 399 788 




Netherlands


6 209 281 363 


– 608 921 442 


151 264 862 


5 301 343 


– 622 359 979 


–1 074 715 216 


5 134 566 147 




Austria


2 278 917 858 


– 108 496 862 


73 155 810 


2 563 874 


18 445 085 


–14 332 093 


2 264 585 765 




Poland


3 224 353 288 


–20 569 918 


87 522 314 


17 253 097 


22 067 373 


106 272 866 


3 330 626 154 




Portugal


1 465 664 361 


–9 782 158 


41 621 803 


8 204 822 


10 494 282 


50 538 749 


1 516 203 110 




Romania


1 216 461 901 


–6 652 435 


32 958 395 


6 497 022 


8 309 940 


41 112 922 


1 257 574 823 




Slovenia


377 677 702 


–2 153 908 


9 164 595 


1 806 598 


2 310 708 


11 127 993 


388 805 695 




Slovakia


559 923 861 


–2 943 160 


15 100 737 


2 976 778 


3 807 413 


18 941 768 


578 865 629 




Finland


1 671 149 086 


–9 761 237 


49 371 904 


9 732 584 


12 448 348 


61 791 599 


1 732 940 685 




Sweden


2 931 774 946 


– 306 341 256 


89 404 305 


3 133 331 


– 141 218 203 


– 355 021 823 


2 576 753 123 




United Kingdom


10 755 611 054 


– 120 483 608 


517 556 687 


– 385 734 601 


130 493 767 


141 832 245 


10 897 443 299 




Total


108 323 368 205 


–3 269 127 949 


3 269 127 949 


0


0


0


108 323 368 205 




2008 GNI uniform rate: GNI-based own resource / 1 % of EU 27 GNI base = 76 559 439 880  / 125 563 242 000  = 0,609728123139732







TABLE 8
Summary of financing (15) of the general budget by type of own resource and by Member State

















Member State


Traditional own resources (TOR)


VAT and GNI-based own resources, including adjustments


Total own resources (16)





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’ (%)




 


(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6)


(7)


(8)


(9)


(10) = (5) + (6) + (7) + (8) + (9)


(11)


(12) = (3) + (10)




Belgium


6 900 000 


1 983 300 000 


1 990 200 000 


663 400 000 


461 090 400 


2 170 621 165 


22 973 604 


289 752 905 


204 589 861 


3 149 027 935 


3,36


5 139 227 935 




Bulgaria


400 000 


85 100 000 


85 500 000 


28 500 000 


54 919 650 


221 375 890 


2 343 017 


29 551 130 


17 366 133 


325 555 820 


0,35


411 055 820 




Czech Republic


3 400 000 


243 600 000 


247 000 000 


82 333 333 


224 732 850 


905 876 762 


9 587 695 


120 924 106 


71 314 837 


1 332 436 250 


1,42


1 579 436 250 




Denmark


3 500 000 


364 800 000 


368 300 000 


122 766 667 


314 804 100 


1 503 018 653 


15 907 776 


200 635 665 


143 571 167 


2 177 937 361 


2,32


2 546 237 361 




Germany


28 700 000 


3 554 700 000 


3 583 400 000 


1 194 466 662 


1 654 150 350 


15 588 848 793 


164 990 577 


371 434 773 


–1 736 354 527 


16 043 069 966 


17,10


19 626 469 966 




Estonia


8 600 000 


28 300 000 


36 900 000 


12 300 000 


26 872 050 


108 318 680 


1 146 432 


14 459 295 


8 734 505 


159 530 962 


0,17


196 430 962 




Ireland


0


259 400 000 


259 400 000 


86 466 667 


255 391 650 


1 029 459 472 


10 895 680 


137 420 973 


91 629 026 


1 524 796 801 


1,63


1 784 196 801 




Greece


1 400 000 


268 000 000 


269 400 000 


89 800 000 


381 149 400 


1 536 377 011 


16 260 837 


205 088 621 


126 166 977 


2 265 042 846 


2,41


2 534 442 846 




Spain


6 500 000 


1 439 700 000 


1 446 200 000 


482 066 667 


1 660 694 400 


6 694 101 313 


70 849 596 


893 585 363 


592 534 409 


9 911 765 081 


10,57


11 357 965 081 




France


32 700 000 


1 424 400 000 


1 457 100 000 


485 700 000 


2 943 348 000 


12 241 928 133 


129 567 155 


1 634 156 294 


1 096 152 291 


18 045 151 873 


19,24


19 502 251 873 




Italy


4 700 000 


1 909 800 000 


1 914 500 000 


638 166 667 


1 999 615 200 


9 734 200 168 


103 025 652 


1 299 403 517 


949 414 872 


14 085 659 409 


15,02


16 000 159 409 




Cyprus


3 800 000 


45 800 000 


49 600 000 


16 533 334 


25 972 500 


104 692 679 


1 108 055 


13 975 266 


8 882 419 


154 630 919 


0,16


204 230 919 




Latvia


800 000 


33 400 000 


34 200 000 


11 400 000 


37 815 450 


152 430 485 


1 613 307 


20 347 713 


11 893 607 


224 100 562 


0,24


258 300 562 




Lithuania


900 000 


52 900 000 


53 800 000 


17 933 333 


51 170 400 


206 746 124 


2 188 177 


27 598 224 


16 715 516 


304 418 441 


0,32


358 218 441 




Luxembourg


0


22 700 000 


22 700 000 


7 566 667 


46 917 300 


189 119 178 


2 001 616 


25 245 230 


16 872 718 


280 156 042 


0,30


302 856 042 




Hungary


2 900 000 


135 800 000 


138 700 000 


46 233 334 


141 257 700 


634 426 754 


6 714 700 


84 688 659 


57 520 700 


924 608 513 


0,99


1 063 308 513 




Malta


200 000 


9 900 000 


10 100 000 


3 366 667 


8 674 350 


34 965 481 


370 071 


4 667 489 


3 006 056 


51 683 447 


0,06


61 783 447 




Netherlands


7 300 000 


2 108 700 000 


2 116 000 000 


705 333 333 


299 178 200 


3 683 245 061 


– 626 854 574 


87 760 508 


–2 108 712 670 


1 334 616 525 


1,42


3 450 616 525 




Austria


3 200 000 


242 300 000 


245 500 000 


81 833 334 


289 967 400 


1 762 843 934 


18 657 737 


42 003 200 


–30 989 269 


2 082 483 002 


2,22


2 327 983 002 




Poland


14 000 000 


462 000 000 


476 000 000 


158 666 667 


567 810 150 


2 288 788 756 


24 224 276 


305 526 916 


177 873 305 


3 364 223 403 


3,59


3 840 223 403 




Portugal


200 000 


160 300 000 


160 500 000 


53 500 000 


249 336 600 


1 005 052 140 


10 637 356 


134 162 876 


89 132 398 


1 488 321 370 


1,59


1 648 821 370 




Romania


1 100 000 


244 400 000 


245 500 000 


81 833 334 


180 968 400 


870 862 911 


9 217 113 


116 250 160 


72 969 422 


1 250 268 006 


1,33


1 495 768 006 




Slovenia


0


106 600 000 


106 600 000 


35 533 333 


56 857 800 


229 188 389 


2 425 703 


30 594 008 


19 006 610 


338 072 510 


0,36


444 672 510 




Slovakia


2 300 000 


115 900 000 


118 200 000 


39 400 000 


81 630 300 


398 510 583 


4 217 790 


53 196 569 


32 789 749 


570 344 991 


0,61


688 544 991 




Finland


800 000 


166 700 000 


167 500 000 


55 833 334 


250 827 600 


1 200 980 121 


12 711 035 


160 317 003 


110 353 342 


1 735 189 101 


1,85


1 902 689 101 




Sweden


2 800 000 


493 300 000 


496 100 000 


165 366 667 


151 782 000 


2 179 265 642 


– 142 018 610 


51 925 261 


– 707 893 691 


1 533 060 602 


1,63


2 029 160 602 




United Kingdom


9 700 000 


3 097 500 000 


3 107 200 000 


1 035 733 333 


2 885 192 700 


11 832 916 841 


125 238 227 


–6 354 671 724 


665 460 237 


9 154 136 281 


9,76


12 261 336 281 





Total




146 800 000 




19 059 300 000 




19 206 100 000 




6 402 033 333 




15 302 126 900 




78 508 161 119 




0




0




0




93 810 288 019 




100,00




113 016 388 019 





B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING
REVENUE









Title
Chapter


Heading


Budget 2009


Amending budget No 5


New amount






1


OWN RESOURCES


114 812 539 840 


–1 796 151 821 


113 016 388 019 




3


SURPLUSES, BALANCES AND ADJUSTMENTS


p.m.


1 796 151 821 


1 796 151 821 




4


REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER COMMUNITY BODIES


1 119 618 489 


 


1 119 618 489 




5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS


76 894 000 


 


76 894 000 




6


CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES


10 000 000 


 


10 000 000 




7


INTEREST ON LATE PAYMENTS AND FINES


123 000 000 


 


123 000 000 




8


BORROWING AND LENDING OPERATIONS


p.m.


 


p.m.




9


MISCELLANEOUS REVENUE


30 210 000 


 


30 210 000 




 



Total




116 172 262 329 




0




116 172 262 329 





TITLE 1
OWN RESOURCES









Title
Chapter


Heading


Budget 2009


Amending budget No 5


New amount






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)


—


 


—




1 1


LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM)


146 800 000 


 


146 800 000 




1 2


CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM


19 059 300 000 


 


19 059 300 000 




1 3


OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM


15 302 126 900 


 


15 302 126 900 




1 4


OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM


80 304 312 940 


–1 796 151 821 


78 508 161 119 




1 5


CORRECTION OF BUDGETARY IMBALANCES


0


 


0




1 6


GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN


 


 


0




 



Title 1 — Total




114 812 539 840 




–1 796 151 821 




113 016 388 019 






                              CHAPTER 1 4 —OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM









Title
Chapter
Article
Item


Heading


Budget 2009


Amending budget No 5


New amount






1 4


OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM








1 4 0






Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom




80 304 312 940 


–1 796 151 821 


78 508 161 119 




 



Article 1 4 0 — Subtotal



80 304 312 940 


–1 796 151 821 


78 508 161 119 




 



Chapter 1 4 — Total




80 304 312 940 




–1 796 151 821 




78 508 161 119 






                                 1 4 0Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom







Budget 2009


Amending budget No 5


New amount




80 304 312 940 


–1 796 151 821 


78 508 161 119 





Remarks

The rate to be applied to the Member States' gross national income for this financial year is 0,6046 %.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(c) thereof.








Member State


Budget 2009


Amending budget No 5


New amount




Belgium


2 220 281 800 


–49 660 635 


2 170 621 165 




Bulgaria


226 440 647 


–5 064 757 


221 375 890 




Czech Republic


926 601 897 


–20 725 135 


905 876 762 




Denmark


1 537 405 520 


–34 386 867 


1 503 018 653 




Germany


15 945 498 835 


– 356 650 042 


15 588 848 793 




Estonia


110 796 853 


–2 478 173 


108 318 680 




Ireland


1 053 011 998 


–23 552 526 


1 029 459 472 




Greece


1 571 527 069 


–35 150 058 


1 536 377 011 




Spain


6 847 252 553 


– 153 151 240 


6 694 101 313 




France


12 522 005 531 


– 280 077 398 


12 241 928 133 




Italy


9 956 904 421 


– 222 704 253 


9 734 200 168 




Cyprus


107 087 895 


–2 395 216 


104 692 679 




Latvia


155 917 872 


–3 487 387 


152 430 485 




Lithuania


211 476 172 


–4 730 048 


206 746 124 




Luxembourg


193 445 948 


–4 326 770 


189 119 178 




Hungary


648 941 509 


–14 514 755 


634 426 754 




Malta


35 765 440 


– 799 959 


34 965 481 




Netherlands


3 767 512 317 


–84 267 256 


3 683 245 061 




Austria


1 803 175 224 


–40 331 290 


1 762 843 934 




Poland


2 341 152 893 


–52 364 137 


2 288 788 756 




Portugal


1 028 046 262 


–22 994 122 


1 005 052 140 




Romania


890 786 980 


–19 924 069 


870 862 911 




Slovenia


234 431 884 


–5 243 495 


229 188 389 




Slovakia


407 627 922 


–9 117 339 


398 510 583 




Finland


1 228 456 789 


–27 476 668 


1 200 980 121 




Sweden


2 229 124 050 


–49 858 408 


2 179 265 642 




United Kingdom


12 103 636 659 


– 270 719 818 


11 832 916 841 





Article 1 4 0 — Total



80 304 312 940 


–1 796 151 821 


78 508 161 119 




TITLE 3
SURPLUSES, BALANCES AND ADJUSTMENTS









Title
Chapter


Heading


Budget 2009


Amending budget No 5


New amount






3 0


SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR


p.m.


1 796 151 821 


1 796 151 821 




3 1


BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000


p.m.


 


p.m.




3 2


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(6) TO (8) OF REGULATION (EC, EURATOM) No 1150/2000


p.m.


 


p.m.




3 4


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


p.m.


 


p.m.




3 5


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


p.m.


 


p.m.




3 6


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


p.m.


 


p.m.




3 7


ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE DECISION 2007/436/EC, EURATOM


 


 


0




 



Title 3 — Total




p.m.




1 796 151 821 




1 796 151 821 






                              CHAPTER 3 0 —SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR









Title
Chapter
Article
Item


Heading


Budget 2009


Amending budget No 5


New amount






3 0


SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR








3 0 0






Surplus available from the preceding financial year




p.m.


1 796 151 821 


1 796 151 821 




 



Article 3 0 0 — Subtotal



p.m.


1 796 151 821 


1 796 151 821 








3 0 1






Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters




—


 


—




 



Article 3 0 1 — Subtotal



—


 


—








3 0 2






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




p.m.


 


p.m.




 



Article 3 0 2 — Subtotal



p.m.


 


p.m.




 



Chapter 3 0 — Total




p.m.




1 796 151 821 




1 796 151 821 






                                 3 0 0Surplus available from the preceding financial year







Budget 2009


Amending budget No 5


New amount




p.m.


1 796 151 821 


1 796 151 821 





Remarks

Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.
The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 34 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.
After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget.
A deficit is entered in Article 27 02 01 of the statement of expenditure of Section III ‘Commission’.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1).
Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 15 thereof.
Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 7 thereof.


(1)  The figures in this column correspond to those in the 2009 budget plus AB No 1/2009 to No 5/2009.

(2)  The figures in this column correspond to those in the 2008 budget (OJ L 71, 14.3.2008, p. 1) plus Amending Budgets No 1/2008 to No 10/2008.

(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’.

(4)  The figures in this column correspond to those in the 2009 budget plus AB No 1/2009 to No 5/2009.

(5)  The figures in this column correspond to those in the 2008 budget (OJ L 71, 14.3.2008, p. 1) plus Amending Budgets No 1/2008 to No 10/2008.

(6)  The own resources for the 2009 budget are determined on the basis of the budget forecasts adopted at the 142nd meeting of the Advisory Committee on Own Resources on 7 May 2008.

(7)  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’.

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

(9)  For the period 2007-2013 only, the rate of call of the VAT resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

(10)  Calculation of rate: (78 508 161 119) / (129 843 731 000) = 0,604635745710357 %.

(11)  Rounded percentages.

(12)  The amount of enlargement-related expenditure is the sum of the following 2 elements: (1) pre-accession expenditure (PAE), which corresponds to the sum, as adjusted by applying the EU-27 GDP deflator for 2007, of payments made under 2003 appropriations to the 10 new Member States which joined the EU on 1.5.2004 (as adjusted by applying the EU-25 GDP deflator for 2004, 2005 and 2006) as well as of payments made under 2006 appropriations to Bulgaria and Romania, and (2) 20 % of total allocated expenditure in Member States that have acceded to 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 amount is deducted from total allocated expenditure.

(13)  The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT, the introduction of the GNP/GNI-based own resource, the removal of the frozen rate and subsequent fixation of the VAT uniform rate of call at 0,3 %, as well as the reduced VAT uniform rate of call granted, for the period 2007-2013 only, to Germany, the Netherlands, Austria and Sweden (respectively 0,15 %, 0,10 %, 0,225 % and 0,10 %).

(14)  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).

(15)  p.m. (own resources + other revenue = total revenue = total expenditure); (113 016 388 019 + 3 155 874 310 = 116 172 262 329 = 116 172 262 329).

(16)  Total own resources as percentage of GNI: (113 016 388 019) / (12 984 373 100 000) = 0,87 %; own resources ceiling as percentage of GNI: 1,24 %.