Definitive adoption (EU, Euratom) 2015/371 of Amending budget No 7 of the European Union for the financial year 2014
Date: 2014-12-17
Institutions: European Parliament
Subjects: EU expenditure, adoption of the budget, amending budget, budgetary resources, financial year, general budget (EU), own resources




L_2015073EN.01050101.xml










17.3.2015   


EN


Official Journal of the European Union


L 73/501








            DEFINITIVE ADOPTION (EU, Euratom) 2015/371
of Amending budget No 7 of the European Union for the financial year 2014


THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4)(a) and (9) thereof,


having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,


having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (1),


having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 (2),


having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management (3),


having regard to the general budget of the European Union for the financial year 2014, as definitively adopted on 20 November 2013 (4),


having regard to Draft amending budget No 2 of the European Union for the financial year 2014, which the Commission adopted on 15 April 2014,


having regard to the position on Draft amending budget No 2/2014, which the Council adopted on 14 July 2014 and forwarded to Parliament on 12 September 2014,


having regard to the resolution adopted by Parliament on 22 October 2014 on the Council position on Draft amending budget No 2/2014 of the European Union for the financial year 2014,


having regard to the amendment to the Draft amending budget No 2/2014 adopted by Parliament on 22 October 2014,


having regard to the letter of 22 October 2014 from the President of the Council stating that the Council was unable to approve all the amendments adopted by Parliament,


having regard to the letter to the President of the Council of 27 October 2014 convening the Conciliation Committee,


having regard to the Conciliation Committee meetings of 6, 14 and 17 November 2014,


having regard to the fact that the Conciliation Committee did not agree on a joint text within the 21-day time-limit referred to in Article 314(6) of the Treaty on the Functioning of the European Union,


having regard to Draft amending budget No 8 of the European Union for the financial year 2014, which the Commission adopted on 27 November 2014,


having regard to the position on Draft amending budget No 8/2014, which the Council adopted on 12 December 2014 and forwarded to Parliament on the same day,


having regard to Parliament's approval of 17 December 2014 of the Council position,


having regard to Rules 88 and 91 of Parliament’s Rules of Procedure,

DECLARES:



Sole Article
The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 7 of the European Union for the financial year 2014 has been definitively adopted.




Done at Strasbourg, 17 December 2014.


The President

M. SCHULZ
            





(1)  
            OJ L 298, 26.10.2012, p. 1.

(2)  
            OJ L 347, 20.12.2013, p. 884.

(3)  
            OJ C 373, 20.12.2013, p. 1.

(4)  
            OJ L 51, 20.2.2014.





AMENDING BUDGET No 7 FOR THE FINANCIAL YEAR 2014

CONTENTS

GENERAL STATEMENT OF REVENUE






A. Introduction and financing of the general budget
504








B. General statement of revenue by budget heading
516










— Title 1:

Own resources
517










— Title 3:

Surpluses, balances and adjustments
521



A.   INTRODUCTION AND FINANCING OF THE GENERAL BUDGET


FINANCING OF THE GENERAL BUDGET


Appropriations to be covered during the financial year 2014 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 2014 (1)



Budget 2013 (2)



Change (%)










1.


Smart and inclusive growth






65 300 076 773 


69 127 255 205 


–5,54 










2.


Sustainable growth: natural resources






56 443 752 595 


57 814 298 094 


–2,37 










3.


Security and citizenship






1 665 510 850 


1 894 151 766 


–12,07 










4.


Global Europe






6 840 903 616 


6 731 869 945 


+1,62 










5.


Administration






8 405 389 881 


8 417 791 740 


–0,15 










6.


Compensation






28 600 000 


75 000 000 


–61,87 




Special instruments


350 000 000 


390 465 192 


–10,36 





Total expenditure
 (3)




139 034 233 715 




144 450 831 942 




–3,75 









REVENUE









Description


Budget 2014 (4)



Budget 2013 (5)



Change (%)




Miscellaneous revenue (Titles 4 to 9)


5 545 428 277 


3 067 967 007 


+80,75 




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


1 005 406 925 


1 023 276 526 


–1,75 




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.


34 000 000 


—




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


4 095 463 000 


p.m.


—





Total revenue for Titles 3 to 9




10 646 298 202 




4 125 243 533 




+ 158,08 





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


16 084 600 000 


14 822 700 000 


+8,51 




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


17 689 735 350 


14 680 052 250 


+20,50 




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


94 613 600 163 


110 822 836 159 


–14,63 




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



128 387 935 513 


140 325 588 409 


–8,51 





Total revenue
 (7)




139 034 233 715 




144 450 831 942 




–3,75 









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


1 665 407 000 


3 925 460 000 


50 


1 962 730 000 


1 665 407 000 


 




Bulgaria


193 091 000 


399 471 000 


50 


199 735 500 


193 091 000 


 




Czech Republic


596 638 000 


1 357 846 000 


50 


678 923 000 


596 638 000 


 




Denmark


951 296 000 


2 654 016 000 


50 


1 327 008 000 


951 296 000 


 




Germany


12 418 967 000 


29 002 636 000 


50 


14 501 318 000 


12 418 967 000 


 




Estonia


87 147 000 


186 046 000 


50 


93 023 000 


87 147 000 


 




Ireland


655 428 000 


1 434 183 000 


50 


717 091 500 


655 428 000 


 




Greece


709 312 000 


1 798 621 000 


50 


899 310 500 


709 312 000 


 




Spain


4 756 829 000 


10 283 204 000 


50 


5 141 602 000 


4 756 829 000 


 




France


9 731 337 000 


21 411 597 000 


50 


10 705 798 500 


9 731 337 000 


 




Croatia


263 049 000 


422 319 000 


50 


211 159 500 


211 159 500 


Croatia




Italy


6 042 837 000 


15 763 695 000 


50 


7 881 847 500 


6 042 837 000 


 




Cyprus


105 170 000 


153 422 000 


50 


76 711 000 


76 711 000 


Cyprus




Latvia


88 567 000 


246 154 000 


50 


123 077 000 


88 567 000 


 




Lithuania


138 416 000 


349 250 000 


50 


174 625 000 


138 416 000 


 




Luxembourg


268 280 000 


325 038 000 


50 


162 519 000 


162 519 000 


Luxembourg




Hungary


401 698 000 


979 528 000 


50 


489 764 000 


401 698 000 


 




Malta


51 049 000 


70 431 000 


50 


35 215 500 


35 215 500 


Malta




Netherlands


2 743 653 000 


6 249 242 000 


50 


3 124 621 000 


2 743 653 000 


 




Austria


1 499 731 000 


3 217 349 000 


50 


1 608 674 500 


1 499 731 000 


 




Poland


1 750 837 000 


3 931 784 000 


50 


1 965 892 000 


1 750 837 000 


 




Portugal


767 138 000 


1 655 525 000 


50 


827 762 500 


767 138 000 


 




Romania


528 406 000 


1 444 740 000 


50 


722 370 000 


528 406 000 


 




Slovenia


177 308 000 


352 303 000 


50 


176 151 500 


176 151 500 


Slovenia




Slovakia


230 006 000 


725 821 000 


50 


362 910 500 


230 006 000 


 




Finland


928 440 000 


1 983 150 000 


50 


991 575 000 


928 440 000 


 




Sweden


1 889 310 000 


4 380 034 000 


50 


2 190 017 000 


1 889 310 000 


 




United Kingdom


9 529 537 000 


20 226 302 000 


50 


10 113 151 000 


9 529 537 000 


 





Total




59 168 884 000 




134 929 167 000 



 



67 464 583 500 




58 965 784 500 



 








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 (in %)


VAT-based own resource at uniform rate




 


(1)


(2)


(3) = (1) × (2)




Belgium


1 665 407 000 


0,300 


499 622 100 




Bulgaria


193 091 000 


0,300 


57 927 300 




Czech Republic


596 638 000 


0,300 


178 991 400 




Denmark


951 296 000 


0,300 


285 388 800 




Germany


12 418 967 000 


0,300 


3 725 690 100 




Estonia


87 147 000 


0,300 


26 144 100 




Ireland


655 428 000 


0,300 


196 628 400 




Greece


709 312 000 


0,300 


212 793 600 




Spain


4 756 829 000 


0,300 


1 427 048 700 




France


9 731 337 000 


0,300 


2 919 401 100 




Croatia


211 159 500 


0,300 


63 347 850 




Italy


6 042 837 000 


0,300 


1 812 851 100 




Cyprus


76 711 000 


0,300 


23 013 300 




Latvia


88 567 000 


0,300 


26 570 100 




Lithuania


138 416 000 


0,300 


41 524 800 




Luxembourg


162 519 000 


0,300 


48 755 700 




Hungary


401 698 000 


0,300 


120 509 400 




Malta


35 215 500 


0,300 


10 564 650 




Netherlands


2 743 653 000 


0,300 


823 095 900 




Austria


1 499 731 000 


0,300 


449 919 300 




Poland


1 750 837 000 


0,300 


525 251 100 




Portugal


767 138 000 


0,300 


230 141 400 




Romania


528 406 000 


0,300 


158 521 800 




Slovenia


176 151 500 


0,300 


52 845 450 




Slovakia


230 006 000 


0,300 


69 001 800 




Finland


928 440 000 


0,300 


278 532 000 




Sweden


1 889 310 000 


0,300 


566 793 000 




United Kingdom


9 529 537 000 


0,300 


2 858 861 100 





Total




58 965 784 500 



 



17 689 735 350 









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


3 925 460 000 


 


2 752 569 449 




Bulgaria


399 471 000 


 


280 112 820 




Czech Republic


1 357 846 000 


 


952 134 378 




Denmark


2 654 016 000 


 


1 861 020 966 




Germany


29 002 636 000 


 


20 336 920 973 




Estonia


186 046 000 


 


130 457 204 




Ireland


1 434 183 000 


 


1 005 662 600 




Greece


1 798 621 000 


 


1 261 209 951 




Spain


10 283 204 000 


 


7 210 679 301 




France


21 411 597 000 


 


15 014 013 074 




Croatia


422 319 000 


 


296 134 052 




Italy


15 763 695 000 


 


11 053 651 104 




Cyprus


153 422 000 


 


107 580 948 




Latvia


246 154 000 


0,7012094  (9)



172 605 499 




Lithuania


349 250 000 


 


244 897 383 




Luxembourg


325 038 000 


 


227 919 701 




Hungary


979 528 000 


 


686 854 241 




Malta


70 431 000 


 


49 386 879 




Netherlands


6 249 242 000 


 


4 382 027 230 




Austria


3 217 349 000 


 


2 256 035 360 




Poland


3 931 784 000 


 


2 757 003 897 




Portugal


1 655 525 000 


 


1 160 869 691 




Romania


1 444 740 000 


 


1 013 065 268 




Slovenia


352 303 000 


 


247 038 175 




Slovakia


725 821 000 


 


508 952 508 




Finland


1 983 150 000 


 


1 390 603 421 




Sweden


4 380 034 000 


 


3 071 321 011 




United Kingdom


20 226 302 000 


 


14 182 873 079 





Total




134 929 167 000 



 



94 613 600 163 









TABLE 4.1

Correction of budgetary imbalances for the United Kingdom for the year 2013 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)







Description


Coefficient (10) (%)


Amount










1.


United Kingdom’s share (in %) of notional uncapped VAT base






15,5861 


 










2.


United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure






6,1166 


 










3.


(1) – (2)






9,4694 


 











4.



Total allocated expenditure






 



134 675 970 767 











5


Enlargement related expenditure (11)







 


31 337 201 043 










6.


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






 


103 338 769 725 










7.


United Kingdom’s correction original amount = (3) × (6) × 0,66






 


6 458 490 768 










8.


United Kingdom’s advantage (12)







 


883 513 735 










9.


Core United Kingdom’s correction = (7) – (8)






 


5 574 977 032 










10.


Windfall gains deriving from traditional own resources (13)







 


32 794 702 










11.


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






 


5 542 182 331 








TABLE 4.2

Correction of budgetary imbalances for the United Kingdom for the year 2011 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 6)







Description


Coefficient (14) (%)


Amount










1.


United Kingdom’s share (in %) of notional uncapped VAT base






14,9811 


 










2.


United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure






7,3021 


 










3.


(1) – (2)






7,6790 


 











4.



Total allocated expenditure






 



116 702 674 481 











5.


Enlargement related expenditure (15)







 


26 831 341 733 










5a.


Pre-accession expenditure






 


3 040 714 610 










5b.


Expenditure related to Art 4(1)(g)






 


23 790 627 123 










6.


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






 


89 871 332 749 










7.


United Kingdom’s correction original amount = (3) × (6) × 0,66






 


4 554 788 119 










8.


United Kingdom’s advantage (16)







 


358 708 861 










9.


Core United Kingdom’s correction = (7) – (8)






 


4 196 079 257 










10.


Windfall gains deriving from traditional own resources (17)







 


7 667 508 










11.


Correction for the United Kingdom (18) = (9) – (10)






 


4 188 411 749 








TABLE 4.3

Correction of budgetary imbalances for the United Kingdom for the year 2010 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 5)







Description


Coefficient (19) (%)


Amount










1.


United Kingdom’s share (in %) of notional uncapped VAT base






15,4336 


 










2.


United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure






7,7118 


 










3.


(1) – (2)






7,7218 


 











4.



Total allocated expenditure






 



111 424 575 479 











5.


Enlargement related expenditure (20)







 


23 861 206 535 










5a.


Pre-accession expenditure






 


2 970 699 609 










5b.


Expenditure related to Art 4(1)(g)






 


20 890 506 926 










6.


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






 


87 563 368 944 










7.


United Kingdom’s correction original amount = (3) × (6) × 0,66






 


4 462 554 636 










8.


United Kingdom’s advantage (21)







 


703 660 977 










9.


Core United Kingdom’s correction = (7) – (8)






 


3 758 893 659 










10.


Windfall gains deriving from traditional own resources (22)







 


19 348 038 










11.


Correction for the United Kingdom (23) = (9) – (10)






 


3 739 545 621 








TABLE 5.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 542 182 331  (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


2,91 


3,42 


5,46 


 


1,53 


4,95 


274 500 044 




Bulgaria


0,30 


0,35 


0,56 


 


0,16 


0,50 


27 934 257 




Czech Republic


1,01 


1,18 


1,89 


 


0,53 


1,71 


94 951 620 




Denmark


1,97 


2,31 


3,69 


 


1,03 


3,35 


185 590 353 




Germany


21,49 


25,29 


0,00 


–18,96 


0,00 


6,32 


350 335 402 




Estonia


0,14 


0,16 


0,26 


 


0,07 


0,23 


13 009 847 




Ireland


1,06 


1,25 


2,00 


 


0,56 


1,81 


100 289 723 




Greece


1,33 


1,57 


2,50 


 


0,70 


2,27 


125 774 188 




Spain


7,62 


8,97 


14,31 


 


4,01 


12,97 


719 085 138 




France


15,87 


18,67 


29,80 


 


8,35 


27,02 


1 497 272 756 




Croatia


0,31 


0,37 


0,59 


 


0,16 


0,53 


29 531 974 




Italy


11,68 


13,74 


21,94 


 


6,15 


19,89 


1 102 325 579 




Cyprus


0,11 


0,13 


0,21 


 


0,06 


0,19 


10 728 512 




Latvia


0,18 


0,21 


0,34 


 


0,10 


0,31 


17 213 087 




Lithuania


0,26 


0,30 


0,49 


 


0,14 


0,44 


24 422 396 




Luxembourg


0,24 


0,28 


0,45 


 


0,13 


0,41 


22 729 297 




Hungary


0,73 


0,85 


1,36 


 


0,38 


1,24 


68 496 553 




Malta


0,05 


0,06 


0,10 


 


0,03 


0,09 


4 925 108 




Netherlands


4,63 


5,45 


0,00 


–4,09 


0,00 


1,36 


75 487 301 




Austria


2,38 


2,80 


0,00 


–2,10 


0,00 


0,70 


38 863 752 




Poland


2,91 


3,43 


5,47 


 


1,53 


4,96 


274 942 269 




Portugal


1,23 


1,44 


2,30 


 


0,65 


2,09 


115 767 753 




Romania


1,07 


1,26 


2,01 


 


0,56 


1,82 


101 027 954 




Slovenia


0,26 


0,31 


0,49 


 


0,14 


0,44 


24 635 887 




Slovakia


0,54 


0,63 


1,01 


 


0,28 


0,92 


50 755 299 




Finland


1,47 


1,73 


2,76 


 


0,77 


2,50 


138 677 954 




Sweden


3,25 


3,82 


0,00 


–2,86 


0,00 


0,95 


52 908 328 




United Kingdom


14,99 


0,00 


0,00 


 


0,00 


0,00 


0 





Total




100,00 




100,00 




100,00 




–28,02 




28,02 




100,00 




5 542 182 331 





The calculations are made to 15 decimal places.

TABLE 5.2

Intermediate update of the financing of the 2011 UK correction (chapter 36)






Member State


Amount




 


(1)




Belgium


8 101 453 




Bulgaria


1 375 381 




Czech Republic


5 056 538 




Denmark


7 280 734 




Germany


18 309 269 




Estonia


885 630 




Ireland


8 409 370 




Greece


3 438 553 




Spain


21 543 140 




France


58 179 865 




Croatia


—




Italy


37 543 615 




Cyprus


479 335 




Latvia


1 333 866 




Lithuania


1 324 873 




Luxembourg


–29 470 




Hungary


4 872 613 




Malta


438 532 




Netherlands


2 529 744 




Austria


1 155 028 




Poland


17 881 528 




Portugal


5 178 017 




Romania


305 779 




Slovenia


1 156 634 




Slovakia


1 786 552 




Finland


1 891 154 




Sweden


2 983 045 




United Kingdom


– 213 410 778 





Total




0 









TABLE 5.3

Financing of the definitive 2010 UK correction (chapter 35)






Member State


Amount




 


(1)




Belgium


4 520 547 




Bulgaria


562 835 




Czech Republic


2 556 272 




Denmark


3 345 263 




Germany


10 941 079 




Estonia


334 638 




Ireland


5 207 662 




Greece


452 777 




Spain


5 161 577 




France


36 713 295 




Croatia


—




Italy


25 185 874 




Cyprus


919 896 




Latvia


377 190 




Lithuania


527 852 




Luxembourg


– 467 949 




Hungary


925 341 




Malta


320 963 




Netherlands


1 088 457 




Austria


439 387 




Poland


4 287 709 




Portugal


2 496 000 




Romania


– 392 307 




Slovenia


896 466 




Slovakia


913 354 




Finland


822 308 




Sweden


867 048 




United Kingdom


– 109 003 534 





Total




0 









TABLE 6

Summary of financing (24) 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 (25)





Net sugar sector levies (75 %)


Net customs duties (75 %)


Total net traditional own resources (75 %)


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


VAT-based own resource


GNI-based own resource


United Kingdom correction


Total ‘national contributions’


Share in total ‘national contributions’ (%)




 


(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6)


(7)


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


(9)


(10) = (3) + (8)




Belgium


–7 008 187 


1 437 939 613 


1 430 931 426 


476 977 142 


499 622 100 


2 752 569 449 


287 122 045 


3 539 313 594 


3,15 


4 970 245 020 




Bulgaria


400 000 


59 648 930 


60 048 930 


20 016 310 


57 927 300 


280 112 820 


29 872 473 


367 912 593 


0,33 


427 961 523 




Czech Republic


2 719 317 


167 448 201 


170 167 518 


56 722 506 


178 991 400 


952 134 378 


102 564 430 


1 233 690 208 


1,10 


1 403 857 726 




Denmark


–5 037 845 


310 359 235 


305 321 390 


101 773 797 


285 388 800 


1 861 020 966 


196 216 349 


2 342 626 115 


2,09 


2 647 947 505 




Germany


–44 722 930 


3 401 939 670 


3 357 216 740 


1 119 072 243 


3 725 690 100 


20 336 920 973 


379 585 752 


24 442 196 825 


21,76 


27 799 413 565 




Estonia


0 


23 305 176 


23 305 176 


7 768 392 


26 144 100 


130 457 204 


14 230 114 


170 831 418 


0,15 


194 136 594 




Ireland


–1 628 671 


235 618 407 


233 989 736 


77 996 579 


196 628 400 


1 005 662 600 


113 906 755 


1 316 197 755 


1,17 


1 550 187 491 




Greece


492 476 


111 905 910 


112 398 386 


37 466 129 


212 793 600 


1 261 209 951 


129 665 518 


1 603 669 069 


1,43 


1 716 067 455 




Spain


748 762 


1 044 215 608 


1 044 964 370 


348 321 457 


1 427 048 700 


7 210 679 301 


745 789 855 


9 383 517 856 


8,36 


10 428 482 226 




France


–35 571 563 


1 455 392 829 


1 419 821 266 


473 273 755 


2 919 401 100 


15 014 013 074 


1 592 165 916 


19 525 580 090 


17,39 


20 945 401 356 




Croatia


1 700 000 


35 727 758 


37 427 758 


12 475 920 


63 347 850 


296 134 052 


29 531 974 


389 013 876 


0,35 


426 441 634 




Italy


– 733 959 


1 435 270 298 


1 434 536 339 


478 178 780 


1 812 851 100 


11 053 651 104 


1 165 055 067 


14 031 557 271 


12,49 


15 466 093 610 




Cyprus


0 


15 605 228 


15 605 228 


5 201 743 


23 013 300 


107 580 948 


12 127 743 


142 721 991 


0,13 


158 327 219 




Latvia


–37 322 


22 175 850 


22 138 528 


7 379 509 


26 570 100 


172 605 499 


18 924 143 


218 099 742 


0,19 


240 238 270 




Lithuania


747 545 


54 720 963 


55 468 508 


18 489 503 


41 524 800 


244 897 383 


26 275 121 


312 697 304 


0,28 


368 165 812 




Luxembourg


0 


12 114 585 


12 114 585 


4 038 195 


48 755 700 


227 919 701 


22 231 878 


298 907 279 


0,27 


311 021 864 




Hungary


1 556 690 


89 730 060 


91 286 750 


30 428 917 


120 509 400 


686 854 241 


74 294 507 


881 658 148 


0,79 


972 944 898 




Malta


0 


9 342 604 


9 342 604 


3 114 201 


10 564 650 


49 386 879 


5 684 602 


65 636 131 


0,06 


74 978 735 




Netherlands


–8 805 676 


1 970 981 343 


1 962 175 667 


654 058 556 


823 095 900 


4 382 027 230 


79 105 502 


5 284 228 632 


4,71 


7 246 404 299 




Austria


–3 287 560 


173 300 162 


170 012 602 


56 670 868 


449 919 300 


2 256 035 360 


40 458 167 


2 746 412 827 


2,45 


2 916 425 429 




Poland


8 893 006 


382 020 084 


390 913 090 


130 304 364 


525 251 100 


2 757 003 897 


297 111 506 


3 579 366 503 


3,19 


3 970 279 593 




Portugal


– 451 346 


125 149 821 


124 698 475 


41 566 158 


230 141 400 


1 160 869 691 


123 441 770 


1 514 452 861 


1,35 


1 639 151 336 




Romania


900 000 


106 464 614 


107 364 614 


35 788 205 


158 521 800 


1 013 065 268 


100 941 426 


1 272 528 494 


1,13 


1 379 893 108 




Slovenia


–4 160 


60 264 926 


60 260 766 


20 086 922 


52 845 450 


247 038 175 


26 688 987 


326 572 612 


0,29 


386 833 378 




Slovakia


532 249 


89 627 394 


90 159 643 


30 053 214 


69 001 800 


508 952 508 


53 455 205 


631 409 513 


0,56 


721 569 156 




Finland


– 507 994 


121 556 512 


121 048 518 


40 349 506 


278 532 000 


1 390 603 421 


141 391 417 


1 810 526 838 


1,61 


1 931 575 356 




Sweden


– 409 989 


459 635 560 


459 225 571 


153 075 190 


566 793 000 


3 071 321 011 


56 758 421 


3 694 872 432 


3,29 


4 154 098 003 




United Kingdom


17 157 


2 762 638 659 


2 762 655 816 


920 885 272 


2 858 861 100 


14 182 873 079 


–5 864 596 643 


11 177 137 536 


9,95 


13 939 793 352 





Total




–89 500 000 




16 174 100 000 




16 084 600 000 




5 361 533 333 




17 689 735 350 




94 613 600 163 




0 




112 303 335 513 




100,00 




128 387 935 513 





B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


Budget 2014


Amending budget No 7/2014


New amount






1


OWN RESOURCES


129 393 342 438 


–1 005 406 925 


124 290 661 280 




3


SURPLUSES, BALANCES AND ADJUSTMENTS


4 095 463 000 


1 005 406 925 


5 100 869 925 




4


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


1 274 999 230 


 


1 274 999 230 




5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS


53 752 047 


 


53 752 047 




6


CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES


60 000 000 


 


60 000 000 




7


INTEREST ON LATE PAYMENTS AND FINES


3 973 000 000 


 


3 973 000 000 




8


BORROWING AND LENDING OPERATIONS


153 477 000 


 


153 477 000 




9


MISCELLANEOUS REVENUE


30 200 000 


 


30 200 000 




 



GRAND TOTAL




139 034 233 715 



 



134 936 959 482 






TITLE 1


OWN RESOURCES










Article
Item


Heading


Budget 2014


Amending budget No 7/2014


New amount



 

CHAPTER 1 1







1 1 0






Production levies related to the marketing year 2005/2006 and previous years




– 214 000 000 


 


– 214 000 000 






1 1 1






Sugar storage levies




p.m.


 


p.m.






1 1 3






Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose




p.m.


 


p.m.






1 1 7






Production charge




124 500 000 


 


124 500 000 






1 1 8






One-off amounts on additional sugar quotas and supplementary isoglucose quotas




p.m.


 


p.m.






1 1 9






Surplus amount




p.m.


 


p.m.




 


CHAPTER 1 1 — TOTAL


–89 500 000 


 


–89 500 000 



 

CHAPTER 1 2







1 2 0






Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom




16 174 100 000 


 


16 174 100 000 




 


CHAPTER 1 2 — TOTAL


16 174 100 000 


 


16 174 100 000 



 

CHAPTER 1 3







1 3 0






Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom




17 689 735 350 


 


17 689 735 350 




 


CHAPTER 1 3 — TOTAL


17 689 735 350 


 


17 689 735 350 



 

CHAPTER 1 4







1 4 0






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




95 619 007 088 


–1 005 406 925 


90 516 325 930 




 


CHAPTER 1 4 — TOTAL


95 619 007 088 


–1 005 406 925 


90 516 325 930 



 

CHAPTER 1 5







1 5 0






Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom




0,— 


 


0,— 




 


CHAPTER 1 5 — TOTAL


0,— 


 


0,— 



 

CHAPTER 1 6







1 6 0






Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom




p.m.


 


p.m.




 


CHAPTER 1 6 — TOTAL


p.m.


 


p.m.




 



Title 1 — Total




129 393 342 438 




–1 005 406 925 




124 290 661 280 












CHAPTER 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)











CHAPTER 1 2 —



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











CHAPTER 1 3 —



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











CHAPTER 1 4 —



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











CHAPTER 1 5 —



CORRECTION OF BUDGETARY IMBALANCES











CHAPTER 1 6 —



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









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




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









Budget 2014


Amending budget No 7/2014


New amount




95 619 007 088 


–1 005 406 925 


90 516 325 930 





Remarks

The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-based resource ensures that the general budget of the Union is always balanced ex ante.
The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (VAT-based payments, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States.
The rate to be applied to the Member States’ gross national income for this financial year is 0,7012 %.

Legal basis

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 2(1)(c) thereof.








Member State


Budget 2014


Amending budget No 7/2014


New amount




Belgium


2 781 819 498 


–29 250 049 


2 752 569 449 




Bulgaria


283 089 426 


–2 976 606 


280 112 820 




Czech Republic


962 252 189 


–10 117 811 


952 134 378 




Denmark


1 880 797 016 


–19 776 050 


1 861 020 966 




Germany


20 553 030 295 


– 216 109 322 


20 336 920 973 




Estonia


131 843 501 


–1 386 297 


130 457 204 




Ireland


1 016 349 226 


–10 686 626 


1 005 662 600 




Greece


1 274 612 139 


–13 402 188 


1 261 209 951 




Spain


7 287 303 242 


–76 623 941 


7 210 679 301 




France


15 173 558 770 


– 159 545 696 


15 014 013 074 




Croatia


299 280 907 


–3 146 855 


296 134 052 




Italy


11 171 112 202 


– 117 461 098 


11 053 651 104 




Cyprus


108 724 152 


–1 143 204 


107 580 948 




Latvia


174 439 683 


–1 834 184 


172 605 499 




Lithuania


247 499 773 


–2 602 390 


244 897 383 




Luxembourg


230 341 679 


–2 421 978 


227 919 701 




Hungary


694 153 065 


–7 298 824 


686 854 241 




Malta


49 911 687 


– 524 808 


49 386 879 




Netherlands


4 428 592 634 


–46 565 404 


4 382 027 230 




Austria


2 280 009 013 


–23 973 653 


2 256 035 360 




Poland


2 786 301 068 


–29 297 171 


2 757 003 897 




Portugal


1 173 205 618 


–12 335 927 


1 160 869 691 




Romania


1 023 830 558 


–10 765 290 


1 013 065 268 




Slovenia


249 663 314 


–2 625 139 


247 038 175 




Slovakia


514 360 867 


–5 408 359 


508 952 508 




Finland


1 405 380 602 


–14 777 181 


1 390 603 421 




Sweden


3 103 958 258 


–32 637 247 


3 071 321 011 




United Kingdom


14 333 586 706 


– 150 713 627 


14 182 873 079 





Article 1 4 0 — Total



95 619 007 088 


–1 005 406 925 


94 613 600 163 





TITLE 3


SURPLUSES, BALANCES AND ADJUSTMENTS










Article
Item


Heading


Budget 2014


Amending budget No 7/2014


New amount



 

CHAPTER 3 0







3 0 0






Surplus available from the preceding financial year




p.m.


1 005 406 925 


1 005 406 925 






3 0 2






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




p.m.


 


p.m.




 


CHAPTER 3 0 — TOTAL


p.m.


1 005 406 925 


1 005 406 925 



 

CHAPTER 3 1







3 1 0






Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000






3 1 0 3


Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000


–80 683 434 


 


–80 683 434 




 



Article 3 1 0 — Total



–80 683 434 


 


–80 683 434 




 


CHAPTER 3 1 — TOTAL


–80 683 434 


 


–80 683 434 



 

CHAPTER 3 2







3 2 0






Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000






3 2 0 3


Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000


4 176 146 434 


 


4 176 146 434 




 



Article 3 2 0 — Total



4 176 146 434 


 


4 176 146 434 




 


CHAPTER 3 2 — TOTAL


4 176 146 434 


 


4 176 146 434 



 

CHAPTER 3 4







3 4 0






Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice




p.m.


 


p.m.




 


CHAPTER 3 4 — TOTAL


p.m.


 


p.m.



 

CHAPTER 3 5







3 5 0






Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom






3 5 0 4


Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom


0,— 


 


0,— 




 



Article 3 5 0 — Total



0,— 


 


0,— 




 


CHAPTER 3 5 — TOTAL


0,— 


 


0,— 



 

CHAPTER 3 6







3 6 0






Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom






3 6 0 4


Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom


0,— 


 


0,— 




 



Article 3 6 0 — Total



0,— 


 


0,— 




 


CHAPTER 3 6 — TOTAL


0,— 


 


0,— 




 



Title 3 — Total




4 095 463 000 




1 005 406 925 




5 100 869 925 












CHAPTER 3 0 —



SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR











CHAPTER 3 1 —



BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000











CHAPTER 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), (7) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000











CHAPTER 3 4 —



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











CHAPTER 3 5 —



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











CHAPTER 3 6 —



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









CHAPTER 3 0 —   SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR




                                       3 0 0Surplus available from the preceding financial year









Budget 2014


Amending budget No 7/2014


New amount




p.m.


1 005 406 925 


1 005 406 925 





Remarks

In accordance with Article 18 of the Financial Regulation, 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 39 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 that must be presented by the Commission within 15 days following the submission of the provisional accounts.
A deficit is entered in Article 27 02 01 of the statement of expenditure in 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 European Communities’ own resources (OJ L 130, 31.5.2000, p. 1).
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.
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 18 thereof.


(1)  The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014) plus Amending budgets No 1 to No 7/2014.

(2)  The figures in this column correspond to those in the 2013 budget (OJ L 66, 8.3.2013, p. 1) plus amending budget No 1 to No 9/2013.

(3)  The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(4)  The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014) plus Amending budgets No 1 to No 7/2014.

(5)  The figures in this column correspond to those in the 2013 budget (OJ L 66, 8.3.2013, p. 1) plus amending budget No 1 to No 9/2013.

(6)  The own resources for the 2014 budget are determined on the basis of the budget forecasts adopted at the 160th meeting of the Advisory Committee on Own Resources on 19 May 2014.

(7)  The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union 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)  Calculation of rate: (94 613 600 163) / (134 929 167 000) = 0,701209399469575.

(10)  Rounded percentages.

(11)  The amount of enlargement-related expenditure corresponds to total allocated expenditure in the ten Member States which joined the Union on 1 May 2004 and the two Member States which joined the Union on 1 January 2007, 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 to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(12)  The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.

(13)  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).

(14)  Rounded percentages.

(15)  The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1.5.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2010, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2010 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(16)  The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.

(17)  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).

(18)  Note: The difference of EUR – 213 410 778 between the provisional amount of the 2011 UK correction (EUR 4 188 411 749, as calculated above) and the previously budgeted amount of the 2011 UK correction (EUR 3 975 000 971, entered in the AB 4/2012) is financed in chapter 36 of the AB 3/2014.

(19)  Rounded percentages.

(20)  The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1.5.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2009, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2009 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(21)  The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.

(22)  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).

(23)  Note: The difference of EUR – 109 003 534 between the definitive amount of the 2010 UK correction (EUR 3 739 545 621, as calculated above) and the previously budgeted amount of the 2010 UK correction (EUR 3 630 542 087, entered in the AB 4/2012) is financed in chapter 35 of the AB 3/2014.

(24)  p.m. (own resources + other revenue = total revenue = total expenditure); (128 387 935 513 + 10 646 298 202 = 139 034 233 715 = 139 034 233 715).

(25)  Total own resources as percentage of GNI: (128 387 935 513) / (13 492 916 700 000) = 0,95 %; own resources ceiling as percentage of GNI: 1,23 %.