DRAFT AMENDING BUDGET N° 6 TO THE GENERAL BUDGET 2013 STATEMENT OF REVENUE BY SECTION
Date: 2013-07-10
Institutions: European Commission
Subjects: United Kingdom, amending budget, budgetary expenditure, budgetary resources, draft budget (EU)

EUROPEAN 
COMMISSION 

Brussels, 10.7.2013 
COM(2013) 518 final 

DRAFT AMENDING BUDGET N° 6 
TO THE GENERAL BUDGET 2013 

STATEMENT OF REVENUE BY SECTION 

EN 

   EN 

 
 
 
 
  
 
DRAFT AMENDING BUDGET N° 6 
TO THE GENERAL BUDGET 2013 

STATEMENT OF REVENUE BY SECTION 

2 

 
 
  
 
Having regard to: 

– 

– 

– 

– 

– 

– 

– 

– 

the Treaty on the Functioning of the European Union, and in particular Article 314 
thereof,  in  conjunction  with  the  Treaty  establishing  the  European  Atomic  Energy 
Community, and in particular Article 106a thereof, 

the  Regulation  (EU,  Euratom)  No  966/2012  of  the  European  Parliament  and  of  the 
Council  of  25  October  2012  on  the  Financial  Regulation  applicable  to  the  general 
budget of the Union1, and in particular Article 41 thereof, 

the  general  budget  of  the  European  Union  for  the  financial  year  2013  adopted  on 
12 December 20122, 

the amending budget No 1/2013, adopted on 4 July 2013, 

the draft amending budget No 2/20133, adopted on 27 March 2013, 

the draft amending budget No 3/20134, adopted on 15 April 2013, 

the draft amending budget No 4/20135, adopted on 29 April 2013, 

the draft amending budget No 5/20136, adopted on 2 May 2013, 

The  European  Commission  hereby  presents  to  the  budgetary  authority  the  Draft  Amending 
Budget No 6 to the 2013 budget. 

CHANGES  TO  THE  STATEMENT  OF  REVENUE  AND  EXPENDITURE  BY 
SECTION 

The  changes  to  the  statement  of  revenue  and  expenditure  by  section  are  available  on  EUR-
Lex (http://eur-lex.europa.eu/budget/www/index-en.htm). An English version of the changes 
to this statement is attached for information as a budgetary annex. 

1 
2 
3  
4  
5  
6  

OJ L 298, 26.10.2012, p. 1. 
OJ L 66, 8.3.2013, p. 1. 
COM(2013) 183. 
COM(2013) 224. 
COM(2013) 254. 
COM(2013) 258. 

3 

 
 
  
 
 
 
 
                                                 
TABLE OF CONTENTS 

1. 

INTRODUCTION ....................................................................................................................................................... 5 

2.  OWN RESOURCES.................................................................................................................................................... 5 

INTRODUCTION.................................................................................................................................................... 5 
2.1. 
REVISION OF THE FORECAST OF TOR, VAT AND GNI BASES........................................................................... 6 
2.2. 
2009 AND 2012 UK CORRECTION ....................................................................................................................... 8 
2.3. 
INTRODUCTION..................................................................................................................................................... 8 
2.3.1 
CALCULATION OF THE CORRECTIONS................................................................................................................... 9 
2.3.2 
ENTRY IN THE DAB 6/2013 OF THE 1ST UPDATE OF THE 2012 UK CORRECTION AND OF THE DEFINITIVE 
2.3.3 
AMOUNT OF THE 2009 UK CORRECTION........................................................................................................................... 11 
2.4  REVISION OF THE FINANCING OF THE GROSS REDUCTIONS IN GNI PAYMENTS OF SWEDEN AND THE 
NETHERLANDS IN 2013.................................................................................................................................................... 12 

3.  OTHER REVENUE - FINES ................................................................................................................................... 13 

4.  UNION TRUST FUNDS FOR EXTERNAL ACTIONS........................................................................................ 13 

5. 

SUMMARY TABLE BY HEADING OF THE FINANCIAL FRAMEWORK................................................... 14 

4 

 
 
  
 
1. 

INTRODUCTION  

Draft Amending Budget (DAB) No 6 for the year 2013 concerns the following: 

–  A revision of the forecast of Traditional Own Resources (TOR, i.e. customs duties and sugar sector 
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 
2013,  resulting  in  a  change  in  the  distribution  between  Member  States  of  their  own  resources 
contributions to the EU budget, 

–  A revision of the forecast of other revenue, arising from the fine of EUR 561 million imposed on 

Microsoft. 

–  The creation of the necessary budgetary structure to accommodate the creation of the Union trust 

funds foreseen in Article 187 of the Financial regulation. 

2. 

OWN RESOURCES 

2.1. 

Introduction 

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

–  The 2013 Budget, 

–  The  Draft  Amending  Budget  (DAB)  5/2013,  which  covers  the  mobilisation  of  the  EU  Solidarity 
Fund for an amount of EUR 14 607 942 in commitment and payment appropriations relating to a 
flooding disaster in Slovenia, Croatia and Austria in autumn 2012, 

–  The present DAB 6/2013. 

5 

 
 
  
 
amounts in million euro 

Budget 2013 

DAB 5/2013 

DAB 6/2013 

(1) 

(2) 

(3) 

5 510.4 
437.0 
1 624.0 
2 728.2 
26 174.2 
182.6 
1 416.2 
1 973.4 
10 869.0 
21 917.3 

--- 

16 512.5 
190.2 
222.7 
355.1 
320.3 
1 043.3 
68.9 
6 335.7 
2 931.9 
4 114.3 
1 659.0 
1 406.7 
415.6 
796.8 
2 088.5 
3 720.3 
16 273.9 
131 288.0 

5 807.6 
467.2 
1 735.3 
2 922.9 
28 244.7 
195.2 
1 512.4 
2 122.6 
11 649.9 
23 524.9 
251.0 
17 722.6 
203.4 
239.2 
380.1 
344.6 
1 119.6 
73.6 
6 805.1 
3 170.3 
4 409.3 
1 781.5 
1 514.1 
442.3 
851.6 
2 244.0 
4 037.7 
17 781.8 
141 554.6 

5 633.2 
466.1 
1 669.7 
2 923.8 
28 591.6 
203.0 
1 607.5 
1 940.9 
11 716.0 
23 395.5 
243.3 
17 421.8 
183.2 
260.8 
390.5 
356.1 
1 066.2 
78.9 
6 733.1 
3 213.2 
4 443.1 
1 788.4 
1 539.3 
427.1 
829.3 
2 222.5 
4 213.4 
17 436.1 
140 993.6 

in % 

4.00% 
0.33% 
1.18% 
2.07% 
20.28% 
0.14% 
1.14% 
1.38% 
8.31% 
16.59% 
0.17% 
12.36% 
0.13% 
0.18% 
0.28% 
0.25% 
0.76% 
0.06% 
4.78% 
2.28% 
3.15% 
1.27% 
1.09% 
0.30% 
0.59% 
1.58% 
2.99% 
12.37% 
100.00% 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
EU 

DAB 6/2013 vs. 
DAB 5/2013 
(4) = (3) – (2) 

- 174.4
- 1.1
- 65.7
+ 0.8
+ 346.9
+ 7.8
+ 95.1
- 181.7
+ 66.1
- 129.5
- 7.7
- 300.8
- 20.2
+ 21.6
+ 10.4
+ 11.5
- 53.4
+ 5.3
- 72.0
+ 42.9
+ 33.8
+ 6.9
+ 25.2
- 15.2
- 22.3
- 21.5
+ 175.7
- 345.7
- 561.0

2.2. 

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 Traditional Own Resources (TOR) to be paid to the budget in 
2013 as well as the forecast of the 2013 Value Added Tax (VAT) and Gross National Income (GNI) 
bases. The forecast in the 2013 Budget (and in DAB 1/2013 to DAB 5/2013) was established at the 
154th  ACOR  meeting  on  21 May 2012.  The  revised  forecast  taken  into  account  in  the  present  DAB 
6/2013 was adopted at the 157th ACOR meeting on 16 May 2013. 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 2012, the forecast agreed in May 2013 has been revised as 
follows: 

–  The total forecast of 2013 net sugar sector levies has not changed and remains EUR 123,4 million 

(after deduction of 25 % in collection costs).  

–  Total  2013  net  customs  duties  (including  duties  on  agricultural  products)  are  now  forecast  at 
EUR 16 761,3 million (after deduction of 25 % in collection costs), which represents a decrease by 

6 

 
 
  
 
 
 
 
– 10,1 %  relative  to  the  May 2012  forecast  of  EUR 18 654,2 million.  The  main  reason  for  this 
decrease is a lower estimated average tariff (1,21% instead of 1,32%). The forecast was made on a 
Member  State  basis,  using  forecast  growth  rates  of  extra-EU  imports  as  published  in  the 
spring 2013 economic forecasts on 3 May 2013. 

a  decrease  of  – 2,3 % 

–  The  total  2013  EU  uncapped  VAT  base  is  now  forecast  at  EUR 5 846 022,6 million,  which 
forecast  of 
represents 
EUR 5 982 822,3 million.  The 
forecast  at 
EUR 5 828 300,4 million,  which  represents  a  decrease  of  – 2,3 %  as  compared  to  the  May 2012 
forecast of EUR 5 963 921,0 million. 

total  2013  EU  capped  VAT  base7 

the  May 2012 
is 

compared 

as 

to 

–  The total 2013 EU GNI base is forecast at EUR 13 142 971,2 million, which represents a decrease 

of - 1,9 % as compared to the May 2012 forecast of EUR 13 400 305,0 million. 

The exchange rates of 31 December 2012 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 2013, as adopted at the 157th 
ACOR meeting on 16 May 2013, are set out in the following table (rounded figures): 

7 

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 DAB 6/2013, five Member States will have their VAT base capped at 50 % of 
GNI: Cyprus, Luxembourg, Malta, Slovenia and Croatia. 

7 

 
 
  
 
                                                 
Revised forecasts of TOR, VAT and GNI bases for 2013 (in million EUR) 

Sugar  
levies 
(75%) 

Customs 
duties 
(75%) 

Uncapped 
VAT bases 

GNI bases 

Capped 
VAT bases8 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
EU 

6.6 
0.4 
3.4 
3.4 
26.3 
0.0 
0.0 
1.4 
4.7 
30.9 
0.0 
4.7 
0.0 
0.0 
0.8 
0.0 
2.0 
0.0 
7.3 
3.2 
12.8 
0.2 
1.0 
0.0 
1.4 
0.8 
2.6 
9.5 
123.4 

1 654.3 
49.5 
190.7 
324.5 
3 406.0 
23.4 
210.7 
114.4 
1 089.9 
1 710.6 
18.3 
1 495.9 
16.2 
25.9 
51.8 
12.1 
95.2 
0.2 
1 973.1 
181.1 
399.5 
124.2 
141.9 
64.3 
102.1 
145.0 
89.5 
2 641.0 
16 761.3 

163 128.3 
19 416.1 
64 470.5 
99 134.9 
1 198 450.5 
 8 339.0 
64 780.0 
66 547.7 
451 441.7 
 945 535.7 
13 563.1 
643 318.1 
11 202.8 
7 814.8 
13 302.5 
25 844.8 
39 368.8 
5 112.5 
259 068.8 
144 527.2 
189 272.5 
76 940.3 
50 203.8 
17 738.8 
25 290.0 
94 451.4 
190 320.1 
957 437.9 
5 846 022.6 

387 739.3 
39 794.9 
142 601.1 
256 070.9 
2 750 613.3 
17 211.5 
133 949.9 
182 207.7 
1 033 368.9 
2 098 834.7 
21 458.5 
1 559 710.2 
15 957.9 
23 520.0 
33 188.2 
32 873.9 
94 958.6 
6 548.7 
610 922.0 
318 341.1 
385 684.1 
159 509.0 
138 621.6 
34 640.6 
72 469.5 
199 676.7 
435 621.4 
1 956 877.0 
13 142 971.2 

163 128.30 
19 416.10 
64 470.50 
99 134.90 
1 198 450.50 
8 339.00 
64 780.00 
66 547.70 
451 441.70 
945 535.70 
10 729.25 
643 318.10 
7 978.95 
7 814.80 
13 302.50 
16 436.95 
39 368.80 
3 274.35 
259 068.80 
144 527.20 
189 272.50 
76 940.30 
50 203.80 
17 320.30 
25 290.00 
94 451.40 
190 320.10 
957 437.90 
5 828 300.40 

2.3. 

2009 and 2012 UK correction 

2.3.1 

Introduction 

The  correction  of  budgetary  imbalances  in  favour  of  the  United  Kingdom  (UK correction),  to  be 
budgeted in the present DAB, concerns two years: 2009 and 2012. 

The  2009  and  2012 UK corrections  are  subject  to  the  rules  of  Council Decision (EC,  Euratom) 
No 2007/436 and its accompanying working document, the 2007 Calculation Method9. Pursuant to the 
rules  of  this  Decision,  the  net  TOR  “windfall  gains”  of  the  UK  resulting  from  the  increase  as  from 
2001 in the percentage of TOR retained by Member States as a compensation for their collection costs 
are neutralised and the allocated expenditure is adjusted by: 

8 
9 

The amounts highlighted in grey result from the capped VAT bases, as explained in footnote 7 above. 
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:2007:163:0017:0021: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”  referred  as  the 
2007 Calculation Method and available on:  
http://ec.europa.eu/budget/library/biblio/documents/financing/calc_own_res_2007_en.pdf. 

8 

 
 
  
 
 
 
                                                 
–  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; 

–  for  the  2009  correction  70 %,  for  2012  UK  corrections  100 %  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 was phased-in progressively (20 % 
for 2008 correction budgeted in 2009, 70 % for 2009 correction budgeted in 2010 and 100 % from 
2010 correction budgeted in 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. 

The  difference  between  the  definitive  amount  of  the  2009 UK correction  and  the  amount  previously 
budgeted (1st update in AB 4/2010) is entered under chapters 35 of DAB 6/2013. 

The  amount  of  the  1st update  of  the  2012 UK correction  is  entered  under  chapter 15  of  the  DAB 
6/2013,  as  a  replacement  of  the  provisional amount  of  the  2012 UK correction  entered  under 
chapter 15 of the Budget 2013. 

2.3.2  Calculation of the corrections 

In the present DAB, the calculation and financing of the 1st update of the 2012 UK correction and the 
definitive amount of the 2009 UK correction are entered. 

As  far  as  the  2010  and  2011 UK corrections  are  concerned,  the  Commission  shall  (according  to  the 
2007 Calculation Method)  propose  to  budget  updates  if  they  differ  significantly  from 
the 
corresponding previously budgeted calculation. According to the Commission’s current calculations, 
the  amounts  of  the  2010  and  2011  UK correction  do  not  differ  significantly  from  the  previously 
budgeted amounts (1st update of the 2011 UK correction entered in AB 4/2012 and 2nd update of the 
2010 UK correction entered in AB 4/2012). Consequently, the updates are not proposed for budgeting 
in the present DAB 6/2013. 

2.3.2.1 

2012 UK correction 

following 

The 
the 
the  changes  between 
2012 UK correction  entered  in  Budget  2013  and  the  1st update  of  the  2012 UK correction  to  be 
entered in DAB 6/2013. 

the  provisional amount  of 

table  summarises 

9 

 
 
  
 
2012 UK correction 

(2) 

(1)  UK share of uncapped VAT base 
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) 

2012 UK 
correction 
PROVISIONAL 
Budget 2013 

2012 UK 
correction 
1st UPDATE 
DAB 6/2013 

Difference 

15.2078% 

7.2969% 

16.2252%

7.2419%

+ 1.0175%

- 0.0550%

7.9109% 
118 254 315 352 

8.9834%
125 988 772 407

+ 1.0725%
+ 7 734 457 056

28 277 437 283 

30 204 999 085

+ 1 927 561 802

3 082 696 513 
25 194 740 770 

3 079 384 770
27 125 614 315

- 3 311 743
+ 1 930 873 545

89 976 878 069 

95 783 773 323

+ 5 806 895 254

4 697 847 740 

5 679 045 800

+ 981 198 060

620 273 811 
4 077 573 929 
5 148 759 
4 072 425 170 

1 038 296 680
4 640 749 120
9 347 792
4 631 401 328

+ 418 022 869
+ 563 175 191
+ 4 199 033
+ 558 976 158

The  1st update  of  the  2012 UK correction  is  EUR 559 million  higher  as  compared  to  the 
provisional amount of the 2012 UK correction entered in Budget 2013. 

For the 2012 UK correction the difference in the original amount of the UK correction between Own 
Resources  Decision  (ORD)  2000  and  ORD  2007  is  EUR 2 586,5 million  in  2004  prices  and 
EUR 2 904,8 million in current prices. 

2.3.2.2 

2009 UK correction 

The following table summarises the changes between the 1st update of the 2009 UK correction entered 
in AB 4/2010 and the definitive amount of the 2009 UK correction to be entered in DAB 6/2013. 

2009 UK correction 

(2) 

(1)  UK share of uncapped VAT base 
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) 

2009 UK 
correction 
1st update  
AB 4/2010 

2009 UK 
correction 
DEFINITIVE 
DAB 6/2013 

15.3708% 

7.2824% 

15.6778%

7.2711%

8.0884% 
102 757 465 239 

8.4067%
101 944 631 886

Difference 

+ 0.3070%

- 0.0114%

+ 0.3184%
- 812 833 353

16 329 279 323 

16 058 645 493

- 270 633 830

3 025 371 614 
13 303 907 709 

3 014 247 673
13 044 397 819

86 428 185 916 

85 885 986 393

- 11 123 940
- 259 509 889

- 542 199 523

4 613 827 364 

4 765 344 613

+ 151 517 249

1 094 564 313 
3 519 263 051 
-216 427 
3 519 479 477 

1 377 819 752
3 387 524 861
-9 136 343
3 396 661 203

+ 283 255 439
- 131 738 190
- 8 919 916
- 122 818 274

The  definitive  amount  of  the  2009 UK correction  is  EUR 122,8 million  lower  as  compared  to  the 
1st update of the 2009 UK correction entered in AB 4/2010. 

10 

 
 
  
 
 
 
 
For the 2009 UK correction the difference in the original amount of the UK correction between Own 
Resources  Decision  (ORD)  2000  and  ORD  2007  is  EUR 1 276,5 million  in  2004  prices  and 
EUR 1 349,7 million in current prices. 

2.3.2.4  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.  The  cumulative  effect  of  2007  to  2012  corrections  is 
EUR 8 246,8 million in 2004 prices and EUR 9 028,3 million in current prices. 

2007-2012 UK corrections 
Difference in original amount in reference to EUR 10,5 billion 
threshold 
(ORD 2007 vs. ORD 2000), in EUR 

(A) 
(B) 
(C) 
(D) 
(E) 
(F) 
(G) 

2007 UK correction 
2008 UK correction  
2009 UK correction  
2010 UK correction 
2011 UK correction 
2012 UK correction 
Sum of differences = (A) + (B) + (C) + (D) + (E) + (F) 

Difference in 
current prices 

Difference in 
constant 2004 
prices 

0 
- 301 679 647 
-1 349 749 997 
-2 117 099 739 
-2 355 028 746 
-2 904 788 069 
-9 028 346 199 

0
- 280 649 108
-1 276 489 414
-1 956 553 421
-2 146 661 679
-2 586 455 037
-8 246 808 658

2.3.3  Entry in the DAB 6/2013 of the 1st update of the 2012 UK correction and of the definitive 

amount of the 2009 UK correction 

2.3.3.1  2012 UK correction (chapter 15) 

The  amount  of  the  UK correction  to  be  budgeted  in  chapter 15  of  the  present  DAB  6/2013  is  the 
amount  of  the  1st update  of  the  2012 UK correction  (i.e.  EUR 4 631 401 328,  replacing  the 
EUR 4 072 425 170 entered in Budget 2013). 

This  amount  is  to  be  financed  along  the  revised  2013 GNI bases  of  the  present  DAB  6/2013.  The 
budgeting of this amount in chapter 15 is summarised below: 

2012 UK correction – chapter 15 

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

LU 
230 617 663 
23 669 014  HU 
84 815 577  MT 
NL 
152 304 583 
AT 
284 710 504 
PL 
10 236 971 
PT 
79 670 059 
RO 
108 372 594 
SI 
614 622 042 
SK 
1 248 334 520 
FI 
12 762 980 
SE 
927 676 717 
UK 
9 491 361 
13 989 109 
19 739 513

Total  

19 552 576
56 479 006
3 895 003
63 235 319
32 950 853
229 395 281
94 871 974
82 448 669
20 603 365
43 103 051
118 762 720
45 090 304
0

4 631 401 328

11 

 
 
  
 
 
 
2.3.3.2  2009 UK correction (chapter 35) 

The  amount  of  the  UK correction  to  be  budgeted  in  chapter 35  of  the  present  DAB  6/2013  is  the 
difference between the definitive amount of the 2009 UK correction (i.e. EUR 3 396 661 203) and the 
1st update  of  the  2009 UK correction  (i.e.  EUR 3 519 479 477  entered  in  AB  4/2010),  amounting  to 
EUR 122 818 274. 

This  amount  is  to  be  financed  along  the  revised  2009 GNI bases  as  known  at  the  end  of  2012.  The 
budgeting of this amount in chapter 35 is summarised below: 

2009 UK correction — Chapter 35 

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

-1 560 520 

LU 
347 361  HU 
638 761  MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
Total 

-2 771 664 
-5 926 083 
-102 455 
-1 276 162 
-11 973 529 
-19 472 383 
-44 165 819 
-25 357 823 
-337 011 
85 188 
-214 388

-694 287
-2 506 364
7 989
-2 758 821
-712 461
-3 037 695
-244 526
23 753
-485 496
-1 338 212
-1 122 623
2 136 996
122 818 274
0

2.4 

Revision  of  the  financing  of  the  gross  reductions  in  GNI  payments  of  Sweden  and  the 
Netherlands in 2013 

The gross reductions in the GNI payments of the Netherlands and Sweden for 2013 were established 
in Budget 2013. 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 2012 Spring Economic Forecast, i.e. which 
was available when the draft budget 2013 was drawn up. The gross amounts are EUR 693,6 million 
for the Netherlands and EUR 172 million for Sweden and they do not and will not change.10 

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  2013  as  agreed  during  the  157th 
ACOR Forecast meeting on 16 May 2013. 

The following table provides an overview of the financing of the gross reductions for 2013: 

10 

According  to  Article  2(5)  of  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. 

12 

 
 
  
 
                                                 
Reductions in 2013 GNI payments of the 
Netherlands and Sweden 
 25 535 591 
LU 
 2 620 798  HU 
 9 391 370  MT 
 16 864 223 
NL 
 181 148 872 
AT 
 1 133 509 
PL 
 8 821 623 
PT 
 11 999 767 
RO 
 68 055 226 
SI 
 138 224 279 
SK 
 1 413 206 
FI 
 102 718 817 
SE 
 1 050 949 
UK 
 1 548 971 
 2 185 696

2 164 997  
6 253 748  
431 282  
- 653 364 512  
20 965 190  
25 400 241  
10 504 885  
 9 129 290  
2 281 348  
4 772 669  
13 150 234  
- 143 277 550  
 128 875 281  

Total 

0 

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

3. 

OTHER REVENUE - FINES 

On  6  March  2013  the  European  Commission  has  imposed  a  EUR 561 million  fine  on  Microsoft  for 
failing  to  comply  with  its  commitments  to  offer  users  a  browser  choice  screen.  In  2009,  the 
Commission  had  made  these  commitments  legally  binding  on  Microsoft  until  2014.  However,  the  
Commission found that Microsoft had failed to roll out the browser choice screen with its Windows 7 
Service Pack 1 from May 2011 until July 2012. Microsoft has acknowledged that the choice screen 
was not displayed during that time and did not appeal the Commission's decision.  The fine was fully 
paid by Microsoft on 5 June 2013. 

4. 

UNION TRUST FUNDS FOR EXTERNAL ACTIONS 

Article 187 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council 
of  25  October  2012  on  the  Financial  Regulation  applicable  to  the  general  budget  of  the  Union11 
foresees  that,  for  emergency,  post-emergency  or  thematic  actions,  the  Commission  may  create  trust 
funds under an agreement concluded with other donors. 

These trust funds are a new instrument that will allow for greater reach and effectiveness of the EU 
budget.  The  trust  funds,  which  will  be  managed  by  the  Commission,  will  allow  pooled  funds,  (i.e. 
including  those  other  donors)  to  be  subject  to  EU  supervision.  This  will  enable  a  high  level  of 
transparency in the use of other donor’s funds and improve accountability. 

The donor contributions to Union trust funds shall be lodged in a specific bank account and shall not 
be integrated in the budget (Article 187.6 of the Financial Regulation). The management fees from the 
Union  trust  funds  shall  be  accommodated  in  a  budget  line  as  external  assigned  revenue  (Articles 
21.2(b), 21.5 and 187.7 of the Financial Regulation). 

11 

OJ L 298, 26.10.2012, p. 1. 

13 

 
 
  
 
 
 
 
                                                 
5. 

SUMMARY TABLE BY HEADING OF THE FINANCIAL FRAMEWORK 

Revised 2013 Financial framework 

Budget 2013 (incl. DAB 1-5/2013) 

DAB 6/2013 

CA 

PA 

CA 

PA 

CA 

PA 

Financial framework 
Heading/subheading 

1. SUSTAINABLE GROWTH 
1a. Competitiveness for growth and employment 

1b. Cohesion for growth and employment 

Margin 

Margin 
Total 
Margin12 

2. PRESERVATION AND MANAGEMENT OF 
NATURAL RESOURCES 
Of which market related expenditure and direct 
payments 

3. CITIZENSHIP, FREEDOM, SECURITY AND 
JUSTICE 
3a. Freedom, Security and Justice 

Total 
Margin 

3b. Citizenship 

4. EU AS A GLOBAL PLAYER 

5. ADMINISTRATION 

6. COMPENSATION 

Margin 

Margin 
Total 
Margin13   

Margin14 

Margin15 

Margin 
TOTAL 
Margin 1617   

15 670 000 000

54 974 000 000

70 644 000 000

48 574 000 000

61 289 000 000

1 661 000 000

746 000 000

2 407 000 000

9 595 000 000

8 492 000 000

75 000 000

16 168 150 291
1 849 709
54 958 049 037
15 950 963
71 126 199 328

17 800 672   

12 886 628 095

56 349 544 736

69 236 172 831

1 440 827 200
220 172 800
753 287 942
7 320 000
2 194 115 142

227 492 800   

9 583 118 711
275 996 289
8 430 374 740
147 625 260
75 000 000

1 046 033 652

669 173 557

1 715 207 209

6 898 914 260

8 430 049 740

75 000 000

Budget 2013 
(incl. DAB 1-6/2013) 
CA 

PA 

16 168 150 291
1 849 709
54 958 049 037
15 950 963
71 126 199 328

17 800 672   

12 886 628 095 

56 349 544 736 

69 236 172 831 

1 440 827 200
220 172 800
753 287 942
7 320 000
2 194 115 142

227 492 800   

9 583 118 711
275 996 289
8 430 374 740
147 625 260
75 000 000

1 046 033 652 

669 173 557 

1 715 207 209 

6 898 914 260 

8 430 049 740 

75 000 000 

151 568 049 337
1 798 673 605

144 450 837 001 
14 770 941 

43 956 548 610

43 934 188 711

43 956 548 610

43 934 188 711 

60 159 241 416
1 129 758 584   

58 095 492 961

60 159 241 416
1 129 758 584   

58 095 492 961 

152 502 000 000

144 285 000 000

151 568 049 337
1 798 673 605

144 450 837 001
14 770 941

12 
13 
14 
15 

16  

17  

The European Globalisation adjustment Fund (EGF) is not included in the calculation of the margin under Heading 1a (EUR 500 million). 
The European Union Solidarity Fund (EUSF) amount is entered over and above the relevant headings as foreseen by the IIA of 17 May 2006 (OJ C 139 of 14.6.2006) 
The 2013 margin for heading 4 does not take into account the appropriations related to the Emergency Aid Reserve (EUR 264,1 million). 
For calculating the margin under the ceiling for heading 5, account is taken of the footnote (1) of the financial framework 2007-2013 for an amount of EUR 86 million for the staff 
contributions to the pension scheme. 
The global margin for commitments does not take into account the appropriations related to the EGF (EUR 500 million), the EAR (EUR 264,1 million), and the staff contributions to 
the pensions scheme (EUR 86 million). 
The  global  margin  for  payments  does  not  take  into  account  the  appropriations  related  to  the  EAR  (EUR  80  million),  and  to  the  staff  contributions  to  the  pensions  scheme 
(EUR 86 million).  

14 

 
 
  
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
  
  
 
 
  
  
 
 
 
 
 
 
  
 
  
 
  
 
 
 
  
 
  
 
 
 
  
 
 
 
                                                 
Annex: Summary of the impact of DAB 6 on Member States’ contributions 

The impact of this DAB 6 on the revenue side of the budget (B2013 + DAB 1 to 5) is the following: 

Customs duties 
Value added tax 
Gross National income 
Miscellaneous revenue (fines) 

Total

- 1 892 900 000
- 383 805 175
+ 1 715 705 175
+ 561 000 000
0

The following table shows the impact on the GNI contribution from Member States: 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
EU 

 34 741 430
 7 106 091
- 9 136 443
 39 153 139
 692 568 743
 7 490 831
 81 240 977
- 86 276 544
 213 093 427
 200 361 021
- 3 042 090
- 16 192 871
- 9 062 080
 17 898 336
 7 735 866
 12 265 677
- 28 441 978
 4 641 799
 51 576 334
 93 083 343
 41 176 605
 11 924 529
 75 671
 1 920 493
 13 998 783
- 8 462 502
 222 582 698
 121 683 890
1 715 705 175

15