AMENDING LETTER TO DRAFT AMENDING BUDGET N° 6 TO THE GENERAL BUDGET 2013 GENERAL STATEMENT OF REVENUE
Date: 2013-09-18
Institutions: European Commission
Subjects: amending budget, budgetary expenditure, budgetary resources, customs duties, draft budget (EU), judgment of the Court (EU), sugar levy













EUR-Lex - 52013DC0655 - EN











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52013DC0655

AMENDING LETTER TO DRAFT AMENDING BUDGET N° 6 TO THE GENERAL BUDGET 2013 GENERAL STATEMENT OF REVENUE /* COM/2013/0655 final */









AMENDING LETTER TO DRAFT AMENDING
BUDGET N° 6 
TO THE GENERAL BUDGET 2013
GENERAL STATEMENT OF REVENUE

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 Union[1], and in particular
Article 41 thereof,
–                        
the general budget of the European Union for the
financial year 2013 adopted on 12 December 2012[2],
–                        
the amending budget No 1/2013, adopted on 4
July 2013,
–                        
the amending budget No 2/2013, adopted on 11 September
2013,
–                        
the amending budget No 3/2013, adopted on 11 September
2013,
–                        
the amending budget No 4/2013, adopted on 11
September 2013,
–                        
the amending budget No 5/2013, adopted on 11
September 2013,
–                        
the draft amending budget No 6/2013[3], adopted on 10 July 2013,
The European
Commission hereby presents to the budgetary authority the amending letter to 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.
TABLE OF CONTENT
1.      Introduction.. 5
2.      Shortfall in Traditional Own Resources (TOR) 5
2.1    Observed trend
in TOR received to date. 5
2.2    Other
developments. 5
3.      Other revenue – Fines.. 6
4.      Net impact on GNI resources.. 6
1.           Introduction
This Amending Letter to
Draft Amending Budget No 6 for the year 2013 (DAB 6/2013) concerns the further revision of the forecast of Traditional Own Resources (TOR,
i.e. customs duties and sugar sector levies), as well as the further revision
of the forecast of other revenue, arising from a series of fines that have
become definitive and can therefore be budgeted.
2.           Shortfall in
Traditional Own Resources (TOR)
2.1         Observed
trend in TOR received to date
In accordance with Article
16 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000,
the Commission has revised its forecasts for the Traditional Own Resources (TOR)
to be cashed in 2013, namely customs duties and sugar levies. This Amending
Letter proposes the budgeting of the updated amounts.
In the voted budget 2013, net
customs duties (including duties on agricultural
products) for the year 2013 were estimated at EUR 18 631,8 million.
This amount was increased by EUR 22,4 million in Amending Budget No 1/2013
to take into account of the accession of Croatia on 1 July 2013. A
second revision of customs duties was proposed by the Commission in DAB 6/2013
on the basis of more recent economic forecasts adopted
at the meeting of the Advisory Committee on Own Resources (ACOR) on 16 May 2013.
The amount entered in DAB 6/2013
for net customs duties is
EUR 16 761,3 million.
However, taking into account the cashed amounts over the first 8 months of the
year up to the end of August, and based on the
remarkably stable seasonality pattern of customs duties, the Commission has now
updated its estimate for net customs duties in 2013. The
new estimate amounts to EUR 14 983,8 million.
The explanation for this
new estimate is a significant shortfall in the customs duties actually paid
into the EU budget by August. In the period 2008-2012 cashed customs duties at
the end of August were on average 64,7 % of the total end-of-year outturn,
with little variability from year to year[4]. Applying
64,7 % of the amount of customs duties budgeted for the whole year in DAB 6/2013
should have translated in an amount of EUR 10 845,5 million
cashed in by August. However, the amount actually cashed in was only
EUR 9 695,4 million.
Given the stable
seasonality pattern of monthly customs duties, the average share of the yearly
outturn reached by August (for the period 2008-2012) can be used to extrapolate
the TOR outturn at year-end in 2013 from the outturn by August 2013. The new
estimate represents an additional shortfall of some EUR 1 777,5 million
relative to the amount budgeted in DAB 6/2013.
2.2         Other developments
The shortfall in TOR as
outlined above needs to be further corrected to take into account of the
following other developments:
-        
Firstly, an additional amount of
EUR 126,5 million in net customs duties was paid out in August to one
  Member State to offset an overpayment in previous years. Together with the
above mentioned amount of EUR 1 777,5 million, this leads to a
decrease of EUR 1 904,0 million in chapter
12 of the revenue side of the budget.
-        
Secondly, the Commission
proposes to budget a net amount of
EUR 56 million in Article 119 of Chapter 1 of the revenue
side of the budget, representing the surplus amount in sugar already cashed in.
-        
Finally, the Court of Justice’s judgment in joined cases C-113/10, C-147/10 and C-234/10 needs to be
implemented. With the so-called “Jülich-II” judgement, the Court annulled
Commission Regulation (EC) No 1193/2009 of 3 November 2009 correcting
Regulations (EC) No 1762/2003, (EC) No 1775/2004, (EC) No 1686/2005, (EC) No
164/2007 and fixing the production levies in the sugar sector for the marketing
years 2002/2003, 2003/2004, 2004/2005, 2005/2006. Consequently, an estimated net
amount of EUR 214 million of overpaid sugar levies will have to be deducted
from the amounts to be made available by the Member States. This adjustment is
expected to be made by year-end 2013. Therefore, the Commission proposes to
budget the amount of - EUR 214 million under Article 110 of
the revenue side of the budget.
The
table below shows the net impact of the TOR-related changes proposed in this
Amending Letter to DAB 6/2013:
EUR million
 Revenue lines || DAB 6/2013 || Amending Letter || New amount 
 1 1 0 — Production levies related to the marketing year 2005/2006 and previous years || p.m. || - 214,0 || - 214,0 
 1 1 9 — Surplus amount || p.m. || 56,0 || 56,0 
 Sub-total ¾ Chapter 11 || p.m. || - 158,0 || - 158,0 
 1 2 0 — Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, EURATOM || 16 761,3 || - 1 904,0 || 14 857.3 
 Sub-total ¾ Chapter 12 || 16 761,3 || - 1 904,0 || 14 857,3 
 Total || 16 761,3 || - 2 062,0 || 14 699,3 
3.           Other
revenue – Fines 
The
initial DAB 6/2013 included additional revenue stemming from a fine imposed
on Microsoft, amounting to EUR 561 million, over and above the amount
already included in the voted budget 2013 for the revenue articles concerned (EUR 385 million).
Since then, a series of other fines have become definitive. Taking into account
the amounts that at this stage of the year are cashed or will probably be
cashed, it is proposed to increase the initial forecasts by a net amount of
EUR 668 million. The detail by line is shown in the table below:
EUR million
 Revenue lines || DAB 6/2013 || Amending Letter || New amount 
 7 0 1 — Interest on late payments and other interest on fines || 15,0 || 127,0 || 142,0 
 7 1 0 — Fines, periodic penalty payments and other penalties || 931,0 || 541,0 || 1 472,0 
 Total || 946,0 || 668,0 || 1 614,0 
4.           Net
impact on GNI resources
The shortfall in Traditional Own Resources (EUR 2 062 million)
is partly offset by the increase in interest and fines (EUR 668 million),
resulting in a net increase of Member States’ GNI contributions of EUR 1 394 million.
The distribution of this impact by Member State is shown in the following
table. 
   || GNI 
 Belgium || 41 125 296 
 Bulgaria || 4 220 818 
 Czech Republic || 15 124 886 
 Denmark || 27 159 980 
 Germany || 291 741 865 
 Estonia || 1 825 526 
 Ireland || 14 207 302 
 Greece || 19 325 732 
 Spain || 109 603 546 
 France || 222 611 426 
 Croatia || 2 275 981 
 Italy || 165 429 566 
 Cyprus || 1 692 563 
 Latvia || 2 494 633 
 Lithuania || 3 520 083 
 Luxembourg || 3 486 747 
 Hungary || 10 071 717 
 Malta ||  694 584 
 Netherlands || 64 797 013 
 Austria || 33 764 625 
 Poland || 40 907 313 
 Portugal || 16 918 210 
 Romania || 14 702 802 
 Slovenia || 3 674 131 
 Slovakia || 7 686 426 
 Finland || 21 178 569 
 Sweden || 46 203 877 
 United Kingdom || 207 554 784 
 Total || 1 394 000 000 
[1]               OJ L 298, 26.10.2012, p. 1.
[2]               OJ L 66, 8.3.2013, p. 1.
[3]               COM(2013) 518.
[4]               Respectively 64,9 %, 66,6 %, 62,3 %,
65,1 % and 64,6 % for the years concerned.