Preliminary draft amending budget n°6 to the general budget 2009 - General statement of revenue
Date: 2009-06-18
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, 18.6.2009 
COM(2009) 288 final 

PRELIMINARY DRAFT AMENDING BUDGET N°6  
TO THE GENERAL BUDGET 2009 

GENERAL STATEMENT OF REVENUE 

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PRELIMINARY DRAFT AMENDING BUDGET N°6  
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 6 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. 

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

Revision of the forecast of TOR, VAT and GNI bases................................................ 5 

2005 UK correction and 2008 UK correction .............................................................. 7 

3.1. 

Calculation of the corrections ...................................................................................... 8 

3.1.1. 

2008 UK correction...................................................................................................... 9 

3.1.2.  Article 4(2) EUR 10.5 billion ceiling........................................................................... 9 

3.1.3. 

2005 UK correction...................................................................................................... 9 

3.2. 

Entry in the PDAB 6/2009 of the 1st update of the 2008 UK correction and of the 
definitive amount of the 2005 UK correction............................................................. 10 

3.2.1. 

2008 UK correction (chapter 15) ............................................................................... 10 

3.2.2. 

2005 UK correction (chapter 35) ............................................................................... 11 

4. 

Revision of the financing of the gross reductions in GNI payments of Sweden and 
the Netherlands in 2009 ............................................................................................. 13 

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 

The Preliminary Draft Amending Budget No 6 to the Budget for 2009 (PDAB 6/2009) covers 
the revision of the forecast of Traditional Own Resources (TOR, i.e. customs duties and sugar 
levies),  VAT  and  GNI  bases,  the  budgeting  of  the  relevant  UK  corrections  as  well  as  their 
financing  and  revision  of  financing  of  GNI  reductions  in  favour  of  the  Netherlands  and 
Sweden in 2009, resulting in a change in the distribution between Member States of their own 
resources contributions to the EU budget. 

The following summary table shows the distribution of total own resources payments between 
Member States as budgeted in: 

– 

– 

– 

– 

– 

3 
4 
5 
6 

the Budget 2009, 

The Amending Budget (AB) 1/20093 modifies the 2009 budget in order to mobilise 
the  EU  Solidarity  Fund  for  an  amount  of  EUR 11.8 million  in  commitment  and 
payment  appropriations  relating  to  the  effects  of  floods  affecting  Romania  and  a 
corresponding  reduction  in  payment  appropriations  of  EUR 11.8 million  from  the 
line 13 03 16 (European Regional Development Fund (ERDF)-Convergence).  

AB 2/20094 modifies the 2009 budget in order to include in the Community budget 
the establishment plan of the SESAR Joint Undertaking, in line with the modification 
of  Regulation  (EC)  219/2007,  the  modifications  to  the  establishment  plan  of  the 
European  Centre  for  Disease  Prevention  and  Control  (ECDC),  coherent  with  the 
2009  budget,  modifications  to  the  establishment  plan  of  the  European  Railway 
Agency (ERA) and modifications to the budget remarks. AB 2/2009 has no financial 
consequences. 

AB 3/20095 modifies the 2009 budget in order to include the implementation of Own 
Resources Decision No 2007/436/EC, Euratom (hereafter, ORD 2007), following the 
entry into force of ORD 2007 on 1 March 2009. It 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. 

AB 4/20096  concerns  the  translation  into  the  Community  budget  of  the  political 
agreement reached on the financing of the European Economic Recovery Plan. For 
energy  projects 
to  aid  economic  recovery,  commitment  appropriations  of 
EUR 2 billion  and  payment  appropriations  of  EUR 76.2 million  are  proposed  for 
budget  2009.  For  broadband  internet  infrastructure  in  rural  areas  and  CAP  Health 
Check  "new  challenges",  commitment  appropriations  of  EUR 0.6 billion  are 
proposed for budget 2009. 

OJ L 99, 17.4.2009, p. 1. 
As adopted on 22.4.2009. 
As adopted on 22.4.2009. 
As adopted on 6.5.2009. 

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– 

– 

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UK 

EU 

AB 5/20097  modifies  the  2009  budget  in  order  to  budget  the  surplus  from  the 
previous year of EUR 1 796.2 million. 

The present PDAB 6/2009. 

amounts in euro 

Budget 2009 

AB 3/2009 

AB 4/2009 

AB 5/2009 

PDAB 6/2009 

AB 5/2009 vs 
PDAB 6/2009 

(1) 

(2) 

(3) 

(4) 

(5) 

in % 

(6) = (5) – (4) 

4 879 194 220 

5 186 781 766 

5 188 888 570 

5 139 227 935 

4 936 282 512 

388 765 528 

415 905 709 

416 120 577 

411 055 820 

412 250 295 

1 487 971 609 

1 599 282 141 

1 600 161 385 

1 579 436 250 

1 476 228 906 

2 363 861 042 

2 579 165 398 

2 580 624 228 

2 546 237 361 

2 648 238 714 

4.37% 

0.36% 

1.31% 

2.34% 

- 202 945 423 

+ 1 194 475 

- 103 207 344 

+ 102 001 353 

22 638 628 731 

19 967 989 475 

19 983 120 008 

19 626 469 966 

20 625 816 943 

18.25% 

+ 999 346 977 

185 287 079 

198 804 001 

198 909 135 

196 430 962 

173 761 257 

1 669 669 068 

1 806 750 134 

1 807 749 327 

1 784 196 801 

1 606 362 161 

2 374 101 579 

2 568 101 697 

2 569 592 904 

2 534 442 846 

2 607 003 578 

0.15% 

1.42% 

2.31% 

- 22 669 705 

- 177 834 640 

+ 72 560 732 

10 616 530 915 

11 504 619 028 

11 511 116 321 

11 357 965 081 

11 556 805 014 

10.23% 

+ 198 839 933 

18 125 130 437 

19 770 447 259 

19 782 329 271 

19 502 251 873 

20 533 482 611 

18.17% 

+ 1 031 230 738 

14 795 799 284 

16 213 415 650 

16 222 863 662 

16 000 159 409 

16 366 873 983 

14.48% 

+ 366 714 574 

193 019 777 

206 524 520 

206 626 135 

204 230 919 

212 708 017 

243 016 379 

261 640 000 

261 787 949 

258 300 562 

208 792 324 

336 893 094 

362 747 822 

362 948 489 

358 218 441 

331 521 508 

281 776 666 

306 999 253 

307 182 812 

302 856 042 

300 727 816 

990 183 293 

1 077 207 494 

1 077 823 268 

1 063 308 513 

995 227 324 

57 999 638 

62 549 468 

62 583 406 

61 783 447 

67 922 068 

6 744 850 361 

3 531 308 824 

3 534 883 781 

3 450 616 525 

3 640 553 274 

2 414 000 654 

2 366 603 276 

2 368 314 292 

2 327 983 002 

2 454 409 510 

3 611 439 593 

3 890 366 043 

3 892 587 540 

3 840 223 403 

3 378 422 359 

1 537 333 167 

1 670 839 989 

1 671 815 492 

1 648 821 370 

1 690 419 065 

1 400 182 024 

1 514 846 815 

1 515 692 075 

1 495 768 006 

1 406 625 953 

420 567 965 

449 693 554 

449 916 005 

444 672 510 

441 346 690 

645 296 480 

697 275 536 

697 662 330 

688 544 991 

772 424 596 

1 761 262 512 

1 929 000 098 

1 930 165 769 

1 902 689 101 

1 938 479 958 

3 152 149 685 

2 076 903 816 

2 079 019 010 

2 029 160 602 

1 825 801 533 

0.19% 

0.18% 

0.29% 

0.27% 

0.88% 

0.06% 

3.22% 

2.17% 

2.99% 

1.50% 

1.24% 

0.39% 

0.68% 

1.72% 

1.62% 

+ 8 477 098 

- 49 508 238 

- 26 696 933 

- 2 128 226 

- 68 081 189 

+ 6 138 621 

+ 189 936 749 

+ 126 426 508 

- 461 801 044 

+ 41 597 695 

- 89 142 053 

- 3 325 820 

+ 83 879 605 

+ 35 790 857 

- 203 359 069 

11 421 429 060 

12 520 571 074 

12 532 056 099 

12 261 336 281 

10 407 900 050 

9.21% 

- 1 853 436 231 

114 736 339 840 

114 736 339 840 

114 812 539 840 

113 016 388 019 

113 016 388 019 

100.00% 

0 

2. 

REVISION OF THE FORECAST OF TOR, VAT AND GNI BASES 

According  to  established  practice  the  Commission  proposes  to  revise  the  financing  of  the 
budget on the basis of more recent economic forecasts, adopted at a meeting of the Advisory 
Committee on Own Resources (ACOR). 

The  revision  concerns  the  forecast  of  TOR  to  be  paid  to  the  budget  in  2009  as  well  as  the 
forecast  of  the  2009  VAT  and  GNI  bases.  The  forecast  in  the  Budget 2009  (and  in  the 

7 

As adopted on 6.5.2009. 

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AB 1/2009, AB 2/2009, AB 3/2009, AB 4/2009 and AB 5/2009) was established at the 142nd 
ACOR  meeting  on  7 May 2008.  The  revised  forecast  taken  into  account  in  the  present 
PDAB 6/2009  was  adopted  at  the  145th  ACOR  meeting  on  12 May 2009.  The  use  of  an 
updated forecast of own resources improves the accuracy of the payments that Member States 
are asked to make during the budgetary year and reduces the unavoidable forecasting errors 
from the previous year. 

As compared to the forecast agreed in May 2008, the forecast agreed in May 2009 has been 
revised as follows: 

– 

– 

– 

– 

The  total  forecast  of  2009  net  sugar  levies  was  decreased  by  - 5.0 %  to 
EUR 139.4 million (after deduction of 25 % in collection costs).  

Total  2009  net  customs  duties  (including  duties  on  agricultural  products)  are  now 
forecast at EUR 13 841.1 million (after deduction of 25 % in collection costs), which 
the  May 2008  forecast  of 
represents  a  decrease  by  – 27.4 %  relative 
EUR 19 059.3 million.  The  main  reason  for  this  decrease  is,  on  account  of  the 
economic  crisis,  a  dramatic  fall  in  the  forecast  of  2009  extra-EU  imports  of  goods 
(down from an estimated EUR 1 552 billion to an estimated EUR 1 300 billion) and, 
to  a  lesser  extent,  a  lower  forecast  of  the  weighted  average  tariff  (1.41 %,  as 
compared  to  1.65 %  last  year).  The  forecast  was  made  on  a  Member  State  basis, 
using  forecast  growth  rates  of  extra-EU  imports  as  published  in  the  spring 2009 
economic forecasts on 4 May 2009. 

to 

The total 2009 EU uncapped VAT base is now forecast at EUR 5 499 876.9 million, 
which  represents  a  decrease  of  – 11.8 %  as  compared  to  the  May 2008  forecast  of 
EUR 6 232 157.0 million.  The  total  2009  EU  capped  VAT  base8  is  forecast  at 
EUR 5 384 983.0 million,  which  represents  a  decrease  of  – 10.0 %  as  compared  to 
the May 2008 forecast of EUR 5 984 951.15 million. 

The  total  2009  EU  GNI  base  is  forecast  at  EUR 11 592 709.5 million,  which 
represents  a  decrease  of  – 10.7 %  as  compared  to  the  May 2008  forecast  of 
EUR 12 984 373.1 million. 

The  exchange  rates  of  31 December 2008  have  been  used  for  converting  the  forecast  VAT 
and  GNI  bases  in  national  currency  into  euro  (for  the  eleven  Member  States  that  are  not 
members of the euro zone). This avoids distortions since it is this rate which is used to convert 
budgeted  own  resources  payments  from  euro  into  national  currency  when  the  amounts  are 
called in (as stipulated in Article 10(3) of Council Regulation No 1150/2000). 

The revised forecasts of TOR, uncapped VAT bases and GNI bases for 2009, as adopted at 
the 145th ACOR meeting on 12 May 2009, are set out in the following table (rounded figures): 

8 

In accordance with Council Decision No 2007/436; if the VAT base of a Member State exceeds 50 % 
of  its  GNI,  then  it  is  capped  at  these  50 %.  For  the  PDAB 6/2009,  12  Member  States  will  have  their 
VAT  base  capped  at  50 %  of  GNI:  Bulgaria,  the  Czech  Republic,  Estonia,  Ireland,  Greece,  Spain, 
Cyprus, Luxembourg, Malta, Poland, Portugal and Slovenia. 

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Revised forecasts of TOR, VAT and GNI bases for 2009 (in million EUR) 

Sugar  
levies 
(75 %) 

Customs 
duties 
(75 %) 

Uncapped 
VAT bases 

GNI bases 

Capped VAT 
bases 

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UK 
EU 

6.6 
0.4 
3.4 
3.4 
26.3 
8.6 
0.0 
1.4 
6.2 
30.9 
4.7 
3.8 
0.8 
0.8 
0.0 
2.0 
0.2 
7.3 
3.2 
12.8 
0.2 
1.1 
0.0 
2.2 
0.8 
2.6 
9.7 
139.4 

1 546.2 
68.3 
183.4 
278.8 
2 691.4 
22.5 
163.4 
192.7 
1 007.9 
1 004.1 
1 279.8 
37.0 
13.6 
42.9 
11.8 
90.4 
11.3 
1 732.6 
168.1 
312.6 
109.5 
149.3 
78.6 
118.4 
131.0 
405.9 
1 989.6 
13 841.1 

141 439.9 
18 856.7 
66 444.8 
97 824.8 
1 054 306.1 
8 352.7 
75 855.8 
131 953.6 
536 478.3 
898 037.0 
666 688.6 
16 029.4 
7 768.7 
14 080.4 
20 381.6 
40 293.7 
4 411.1 
282 073.0 
123 156.2 
175 250.7 
97 960.3 
49 436.9 
19 433.0 
27 624.8 
78 935.3 
124 292.4 
722 511.1 
5 499 876.9 

336 692.5 
33 698.4 
125 585.0 
236 199.7 
2 387 355.9 
13 771.3 
139 301.5 
235 305.5 
1 028 245.4 
1 921 443.6 
1 486 117.8 
16 848.2 
19 533.1 
28 248.2 
28 041.3 
89 297.6 
5 505.8 
578 334.4 
270 232.1 
297 041.5 
154 264.0 
126 529.0 
35 420.3 
65 812.7 
178 192.6 
285 200.8 
1 470 491.3 
11 592 709.5 

141 439.90 
16 849.20 
62 792.50 
97 824.80 
1 054 306.10 
6 885.65 
69 650.75 
117 652.75 
514 122.70 
898 037.00 
666 688.60 
8 424.10 
7 768.70 
14 080.40 
14 020.65 
40 293.70 
2 752.90 
282 073.00 
123 156.20 
148 520.75 
77 132.00 
49 436.90 
17 710.15 
27 624.80 
78 935.30 
124 292.40 
722 511.10 
5 384 983.00 

3. 

2005 UK CORRECTION AND 2008 UK CORRECTION 

The correction of budgetary imbalances in favour of the United Kingdom (UK correction), to 
be budgeted in the present PDAB, concerns two years: 2005 and 2008. As the UK correction 
of a certain year is to be financed in the following year, all 27 Member States participate in 
the  financing  of  the  2008 UK correction.  The  financing  of  the  2005 UK correction  does, 
however, only concern the 25 countries that were Member States in 2006. 

The 2005 UK correction is subject to the rules of Council Decision (EC) No 2000/597 and its 
accompanying working document, the 2000 Calculation method9. Pursuant to the rules of this 
Decision, the net “windfall gains” of the UK resulting from the increase as from 2001 in the 

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Council  Decision  n°  2000/597  of  29  September  2000  on  the  system  of  the  EU  own  resources,  available  on: 
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2000:253:0042:0046:EN:PDF 
and  Commission 
working  document  of  21  September  2000  "Calculation,  financing,  payment  and  entry  in  the  budget  of  the 
correction  of  budgetary  imbalances  in  accordance  with  Articles  4  and  5  of  Council  Decision  [2000/597]  on  the 
system  of 
the  2000 Calculation Method  and  available  on: 
referred  as 
http://ec.europa.eu/budget/library/documents/revenue_expenditure/own_resources/calc_own_res_en.pdf. 

the  EU  own 

resources” 

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percentage of TOR retained by Member States as a compensation for their collection costs are 
neutralised  in  the  calculation  of  the  UK correction,  as  well  as  pre-accession  expenditure 
(PAE) paid under appropriations for payments relating to the year preceding the enlargement. 
The same adjustment for PAE will be followed at the occasion of each future enlargement of 
the Union but it will cease to apply as from the correction to be budgeted for the first time in 
2014. 

–  The 2008 UK correction is subject to the rules of Council Decision (EC) No 2007/436 and 
its accompanying working document, the 2007 Calculation Method10. Pursuant to the rules 
of this Decision, the net TOR “windfall gains” are still neutralised in the calculation of the 
UK correction.  Moreover,  the  allocated  expenditure  are  adjusted  by  the  pre-accession 
expenditure (PAE); 

–  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 the rural development expenditure originating from the EAGGF, Guarantee 
section. This reduction shall be phased-in progressively (in 2009 20 %, in 2010 70 % and 
100 % as from 2011). 

Furthermore, the share of Austria, Germany, the Netherlands and Sweden in the financing of 
the UK correction is reduced to one fourth of their normal share. The reduction is financed by 
the other Member States, excluding the UK. For the 2005 UK correction these financing rules 
have an impact on the uniform rate of call of VAT, calculated as the difference between the 
maximum rate of call (0.50 % of the capped VAT base) and the frozen rate (whose calculation 
is based on the 2006 UK correction). 

The  difference  between  the  2005 UK correction  (definitive amount)  and  the  amount 
previously budgeted (in 2006) as well as the result of the entire recalculation of the financing 
of  the  whole  amount  of  the  2005 UK correction  on  the  basis  of  the  latest  data  for  2006  is 
entered  under  chapter 35  of  the  budget,  without  any  impact  on  the  uniform  rate  of  call  of 
VAT. 

The  amount  of  the  1st update  of  the  2008 UK correction  is  entered  under  chapter 15  of  the 
PDAB 6/2009, as a replacement of the provisional amount of the 2008 UK correction entered 
under chapter 15 of AB 3/2009. 

3.1. 

Calculation of the corrections 

the  present  PDAB, 

In 
the 
2008 UK correction,  as  well  as  of  the  definitive amount  of  the  2005 UK correction  are 
entered. 

the  calculation  and 

financing  of 

the  1st update  of 

As far as the 2006 and 2007 UK corrections are concerned, the Commission shall (according 
to  the  2000  and  2007 Calculation Method)  propose  to  budget  an  update  if  it  differs 

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Council  Decision  n°  2007/436  of  7  June  2007  on  the  system  of  the  EU  own  resources,  available  on:  http://eur-
lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2000:253:0042:0046:EN:PDF 
and  Commission  working 
document of 23 May 2007 "Calculation, financing, payment and entry in the budget of the correction of budgetary 
imbalances  in  accordance  with  Articles  4  and  5  of  Council  Decision  [2007/436]  on  the  system  of  the  EU  own 
resources” 
on: 
http://ec.europa.eu/budget/library/documents/revenue_expenditure/own_resources/calc_own_res_2007_en.pdf. 

2007 Calculation Method 

available 

referred 

and 

the 

as 

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significantly  from  the  corresponding  previously  budgeted  calculation.  According  to  the 
Commission’s current calculations, the amount of the 2006 and 2007 UK corrections do not 
differ  significantly  from,  respectively,  the  1st update  of  the  2006 UK correction  entered  in 
AB 5/2007  and  from  the  1st update  of  the  2007 UK correction  entered  in  AB 5/2008. 
Consequently, an update is not proposed for budgeting in the present PDAB 6/2009. 

3.1.1. 

2008 UK correction 

The  following  table  summarises  the  changes  between  the  provisional amount  of  the 
2008 UK correction entered in AB 3/2009 and the 1st update of the 2008 UK correction to be 
entered in PDAB 6/2009. 

2008 UK correction 

(1)  UK share of uncapped VAT base 

(2) 

UK share of enlargement-adjusted total 
allocated expenditure 
= (1) - (2) 

(3) 
(4)  Total allocated expenditure 

(5) 

Enlargement-related expenditure 
= (5a) + (5b) 

(5a)  Pre-accession expenditure 
(5b)  Expenditure related to Art 4(1)(g) 

(6) 

(7) 

Enlargement-adjusted total allocated 
expenditure = (4) - (5) 
UK correction original amount = (3) x (6) 
x 0.66 
(8)  UK advantage 
(9)  Core UK correction = (7) - (8) 
(10)  TOR windfall gains 
(11)  UK correction = (9) - (10) 

2008 UK 
correction 
PROVISIONAL 
AB 3/2009 

2008 UK 
correction 
1st UPDATE 
PDAB 6/2009 

Difference 

16.5798 % 
7.4338 % 

15.3765 % 
7.1985 % 

- 1.2033 %
- 0.2353 %

9.1460 % 
109 143 810 077 
6 006 470 758 

8.1780 % 
105 572 261 496 
5 923 110 090 

- 0.9680 %
- 3 571 548 581
- 83 360 668

3 009 254 322 
2 997 216 436 
103 137 339 318 

3 013 285 010 
2 909 825 080 
99 649 151 406 

+ 4 030 688
- 87 391 356
- 3 488 187 912

6 225 734 850 

5 378 550 722 

- 847 184 127

-105 381 521 
6 331 116 370 
-23 555 354 
6 354 671 724 

31 432 569 
5 347 118 153 
-31 474 531 
5 378 592 685 

+ 136 814 089
- 983 998 217
- 7 919 178
- 976 079 039

The  1st update  of  the  2008 UK correction  is  EUR 976.1 million  lower  as  compared  to  the 
provisional amount of the 2008 UK correction entered in AB 3/2009. 

3.1.2.  Article 4(2) EUR 10.5 billion ceiling 

According  to  article  4(2)  of  Decision  2007/436,  during  the  period  2007-2013  the  additional 
contribution of the United Kingdom resulting from the reduction of allocated expenditure by 
the expenditure related to enlargement as referred to in paragraph (1)(g) of ORD 2007 shall 
not  exceed  EUR 10.5 billion,  measured  in  2004  prices.  For  the  2008  UK  correction  the 
difference  in  original  amount  of  the  UK  correction  between  ORD  2000  and  ORD  2007  is 
EUR 146 241 792  in  2004  prices  and  EUR 157 057 452  in  current  prices.  The  cumulative 
effect of the 2007 and 2008 UK corrections is the same since the above mentioned difference 
for the 2007 UK correction was nil. 

3.1.3. 

2005 UK correction 

The table hereafter summarises the changes between the 1st update of the 2005 UK correction 
entered  in  AB 4/2006  and  the  definitive amount  of  the  2005 UK correction  to  be  entered  in 
PDAB 6/2009. 

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2005 UK correction 

1st UPDATE 
AB 4/2006 

DEFINITIVE 
PDAB 6/2009 

Difference 

(1)  UK share of uncapped VAT base 

(6) 

(2) 

(3) 
(4) 
(5) 

UK share of PAE-adjusted total 
allocated expenditure 
= (1) - (2) 
Total allocated expenditure 
Pre-accession expenditure (PAE) 
PAE-adjusted total allocated 
expenditure = (4) - (5) 
UK correction original amount = 
(3) x (6) x 0.66 
(8)  UK advantage 
(9)  Core UK correction = (7) - (8) 
(10)  TOR windfall gains 
(11)  UK correction = (9) - (10) 

(7) 

17.7700 % 
9.1146 % 

17.6836 %
9.0779 %

- 0.0864 %
- 0.0367 %

8.6554 % 
95 942 473 817 
1 781 065 467 
94 161 408 350 

8.6057 %
96 015 629 625
1 799 176 666
94 216 452 959

- 0.0497 %
+ 73 155 808
+ 18 111 199
+ 55 044 609

5 379 028 461 

5 351 252 695

- 27 775 767

534 582 959 
4 844 445 502 
5 565 705 
4 838 879 797 

502 273 953
4 848 978 742
7 996 282
4 840 982 460

- 32 309 007
+ 4 533 240
+ 2 430 577
+ 2 102 663

The  definitive amount  of  the  2005 UK correction  is  EUR 2.1 million  higher  as  compared  to 
the 1st update of the 2005 UK correction entered in the AB 4/2006. The difference is due to 
the combined effect of five factors, which can be quantified as follows: 

– 

– 

– 

– 

– 

The  decrease 
2005 UK correction by around EUR 53.7 million. 

in 

the  UK  share  of  uncapped  VAT  base  decreases 

the 

The decrease in the UK share of PAE-adjusted total allocated expenditure increases 
the 2005 UK correction by around EUR 22.8 million. 

increase 

The 
2005 UK correction by around EUR 3.1 million. 

in  PAE-adjusted 

total  allocated  expenditure 

increases 

the 

The decrease  in the so-called “UK advantage” increases the 2005 UK correction by 
EUR 32.3 million. 

increase 

The 
2005 UK correction by EUR 2.4 million. 

so-called 

the 

in 

“TOR  windfall  gains”  decreases 

the 

3.2. 

Entry in the PDAB 6/2009 of the 1st update of the 2008 UK correction and of the 
definitive amount of the 2005 UK correction 

3.2.1. 

2008 UK correction (chapter 15) 

The amount of the UK correction to be budgeted in chapter 15 of the present PDAB 6/2009 is 
the amount of the 1st update of the 2008 UK correction (i.e. EUR 5 378 592 685, replacing the 
EUR 6 354 671 724 entered in AB 3/2009). 

This amount is to be financed along the revised 2009 GNI bases of the present PDAB 6/2009. 
The budgeting of this amount in chapter 15 is summarised below: 

EN 

10 

   EN 

 
 
 
2008 UK correction 
Chapter 15 

250 480 225 
LU 
25 069 708  HU 
93 428 155  MT 
175 719 251 
NL 
317 139 354 
AT 
10 245 070 
PL 
103 632 457 
PT 
175 054 017 
RO 
764 956 566 
SI 
1 429 445 635 
SK 
1 105 587 800 
FI 
12 534 110 
SE 
14 531 524 
UK 
21 015 067
Total 

20 861 145 
66 432 376 
4 096 005 
76 826 668 
35 897 971 
220 982 118 
114 763 713 
94 130 437 
26 350 705 
48 960 936 
132 565 241 
37 886 432 
-5 378 592 685 

0 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
IT 
CY 
LV 
LT 

3.2.2. 

2005 UK correction (chapter 35) 

The financing of the definitive amount of the 2005 UK correction is entered in chapter 35 of 
the present PDAB 6/2009 along the 2006 GNI (and VAT) bases as known at the end of 2008. 
The amount budgeted in chapter 35 includes: 

– 

– 

11 

the  adjustment  as  regards  the  direct effect,  i.e.  the  difference  between  what  each 
Member State should pay for the definitive amount of the 2005 UK correction (along 
the  2006  GNI  bases  as  known  at  the  end  of  2008)  and  the  corresponding  amounts 
previously  budgeted  (i.e.  the  payments  for  the  financing  of  the  1st update  of  the 
2005 UK correction budgeted in AB 4/2006), 

the adjustment as regards the indirect effect, i.e. the difference between the implicit 
impact11 on Member States’ VAT and GNI payments of the definitive amount of the 
2005 UK correction  (along  the  2006  VAT  and  GNI  bases  as  known  at  the  end  of 
2008)  and  the  implicit  impact  on  Member  States’  VAT  and  GNI  payments  of  the 
1st update  of  the  2005 UK correction  in  AB 4/2006  (along  the  2006  VAT  and  GNI 
bases in AB 4/2006). 

Due  to  the  effect  of  the  UK correction  on  the  uniform  rate  of  call  of  VAT  (reduced  by  the  ‘frozen  rate’)  and 
therefore also on the uniform rate of call of GNI (increased to compensate for the reduced VAT payments). This 
effect ceased to apply retrospectively from 1 January 2007 as the Decision 2007/436 sets the rate of call at 0.30% 
for all Member States, except for Austria (0.225%), Germany (0.15%), Sweden and the Netherlands (0.10%) for 
the period 2007-2013 only. 

EN 

11 

   EN 

 
                                                 
The financing of the definitive amount of the 2005 UK correction in chapter 35 of the present PDAB 6/2009 is summarised below: 

Definitive amount 

1st update 

(indirect effect on 
VAT/GNI contributions in 
the AB 4/2006) 

Adjustment 

indirect effect 

TOTAL 

(to be budgeted in 
chapter 35 of 
PDAB 6/2009) 

Definitive amount 

1st update 

(direct effect along 2006 
GNI bases, as known at 
end 2008) 

(1) 

+ 230 493 477 
--- 
+ 77 272 394 
+ 161 653 113 
+ 297 116 302 
+ 8 907 714 
+ 110 063 686 
+ 149 930 715 
+ 694 443 948 
+ 1 312 380 799 
+ 1 062 190 204 
+ 10 212 613 
+ 11 256 883 
+ 16 961 834 
+ 18 576 659 
+ 60 776 514 
+ 3 511 957 
+ 70 052 890 
+ 31 899 963 
+ 190 565 766 
+ 107 447 459 
--- 
+ 22 055 524 
+ 31 161 421 
+ 121 755 090 
+ 40 295 536 
- 4 840 982 460 
0 

(direct effect budgeted in 
AB 4/2006, i.e. along 2006 
GNI bases as of 
AB 4/2006) 
(2) 

+ 232 898 823 
--- 
+ 75 314 681 
+ 161 163 335 
+ 296 624 626 
+ 8 310 988 
+ 107 952 207 
+ 141 495 758 
+ 704 677 677 
+ 1 319 497 580 
+ 1 057 969 681 
+ 10 381 157 
+ 10 909 982 
+ 16 683 191 
+ 18 078 571 
+ 63 731 026 
+ 3 413 791 
+ 67 346 634 
+ 33 030 325 
+ 186 983 630 
+ 110 337 616 
--- 
+ 21 308 044 
+ 30 739 238 
+ 121 151 901 
+ 38 879 335 
- 4 838 879 797 
0 

Adjustment 

direct effect 

(3) = (1) - (2) 

- 2 405 346 
--- 
+ 1 957 713 
+ 489 778 
+ 491 676 
+ 596 726 
+ 2 111 479 
+ 8 434 957 
- 10 233 729 
- 7 116 781 
+ 4 220 523 
- 168 544 
+ 346 901 
+ 278 643 
+ 498 088 
- 2 954 512 
+ 98 166 
+ 2 706 256 
- 1 130 362 
+ 3 582 136 
- 2 890 157 
--- 
+ 747 480 
+ 422 183 
+ 603 189 
+ 1 416 201 
- 2 102 663 
0 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

UK 

Total 

EN 

(indirect effect on VAT/GNI 
contributions in the 2006 
budget, as recalculated at 
end 2008) 
(4) 

+ 21 227 613 
--- 
- 6 224 119 
+ 18 414 421 
+ 97 063 194 
- 717 497 
- 8 865 385 
- 12 076 585 
- 55 935 914 
- 73 192 665 
+ 121 113 118 
- 822 603 
- 906 717 
- 818 395 
- 1 496 309 
- 195 272 
- 282 880 
- 6 242 207 
+ 2 555 203 
- 15 349 648 
- 8 654 654 
--- 
- 1 776 523 
+ 2 370 357 
+ 6 988 623 
+ 20 574 262 
- 96 749 418 
0 

12 

(5) 

(6) = (4) - (5) 

(7) = (3) + (6) 

+ 18 230 615 
--- 
- 6 778 605 
+ 21 910 001 
+ 103 036 793 
- 748 020 
- 9 716 106 
- 12 735 152 
- 63 423 650 
- 72 052 345 
+ 148 162 914 
- 934 343 
+ 18 846 
+ 1 652 026 
- 1 627 140 
+ 2 835 734 
- 307 254 
- 19 593 205 
+ 9 655 516 
- 11 698 961 
- 9 930 802 
--- 
- 1 917 804 
+ 4 948 049 
+ 5 600 110 
+ 14 521 233 
- 119 108 449 
0 

+ 2 996 998 
--- 
+ 554 486 
- 3 495 579 
- 5 973 599 
+ 30 524 
+ 850 721 
+ 658 567 
+ 7 487 736 
- 1 140 320 
- 27 049 796 
+ 111 740 
- 925 563 
- 2 470 421 
+ 130 831 
- 3 031 007 
+ 24 374 
+ 13 350 998 
- 7 100 313 
- 3 650 687 
+ 1 276 148 
--- 
+ 141 281 
- 2 577 692 
+ 1 388 512 
+ 6 053 029 
+ 22 359 031 
0 

+ 591 653 
--- 
+ 2 512 199 
- 3 005 802 
- 5 481 921 
+ 627 250 
+ 2 962 200 
+ 9 093 524 
- 2 745 993 
- 8 257 101 
- 22 829 273 
- 56 804 
- 578 663 
- 2 191 779 
+ 628 919 
- 5 985 519 
+ 122 539 
+ 16 057 254 
- 8 230 675 
- 68 551 
- 1 614 009 
--- 
+ 888 761 
- 2 155 509 
+ 1 991 702 
+ 7 469 230 
+ 20 256 368 
0 

EN 

 
  
 
 
  
4. 

REVISION OF THE FINANCING OF THE GROSS REDUCTIONS IN GNI PAYMENTS OF SWEDEN 
AND THE NETHERLANDS IN 2009 

The  gross  reductions  in  the  GNI  payments  of  the  Netherlands  and  Sweden  for  2009  were 
established  in  AB 3/2009.  The  amounts  were  adjusted  to  current  prices  by  applying  the  GDP 
deflator for the EU expressed in Euro, as provided by the Commission in the 2008 Spring Economic 
Forecast, i.e. that were available when the preliminary draft budget 2009 was drawn up. The gross 
amounts are EUR 665.8 million for the Netherlands and EUR 165.1 million for Sweden and they do 
not and will not change.12 

The  reductions  are  to  be  financed  by  all  Member  States  according  to  the  shares  in  GNI.  The 
financing is therefore modified according to the update of the GNI bases for 2009 as agreed during 
the 145th ACOR Forecast meeting on 12 May 2009.  

The following table provides an overview of the financing of the gross reductions for 2009: 

Reductions in 2009 GNI payments of the 
Netherlands and Sweden 
24 132 838 
LU 
2 415 373 
HU 
9 001 455  MT 
16 929 896 
NL 
171 116 590 
AT 
987 074 
PL 
9 984 602 
PT 
16 865 803 
RO 
73 700 719 
SI 
137 721 768 
SK 
106 519 271 
FI 
1 207 615 
SE 
1 400 058 
UK 
2 024 724  Total 

2 009 894  
6 400 512  
394 635  
- 624 384 804  
19 369 209  
21 290 805  
11 057 057  
9 069 117  
2 538 792  
4 717 204  
12 772 168  
- 144 641 598  
105 399 223  

0 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
IT 
CY 
LV 
LT 

12 

According  to  Article  2(5)  of  the  Council  Decision  2007/436/EC,  Euratom  the  amounts  are  adjusted  to  the 
current  prices  by  applying  the  most  recent  GDP  deflator  for  the  EU  expressed  in  euro,  as  provided  by  the 
Commission, which is available when the preliminary draft budget is drawn up. 

EN 

13 

   EN