Definitive adoption (EU, Euratom) 2015/1767 of Amending budget No 3 of the European Union for the financial year 2015
Date: 2015-10-07
Institutions: European Parliament
Subjects: adoption of the budget, amending budget, budgetary expenditure, budgetary resources, commitment of expenditure, financial year, general budget (EU), own resources




L_2015261EN.01004201.xml










7.10.2015   


EN


Official Journal of the European Union


L 261/42








            DEFINITIVE ADOPTION (EU, Euratom) 2015/1767
of Amending budget No 3 of the European Union for the financial year 2015


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 Article 314(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 2015, as definitively adopted on 17 December 2014 (4),


having regard to Draft amending budget No 3 of the European Union for the financial year 2015, which the Commission adopted on 15 April 2015,


having regard to the position on Draft amending budget No 3/2015, which the Council adopted on 19 June 2015 and forwarded to Parliament on the same day,


having regard to Parliament’s approval of 7 July 2015 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 3 of the European Union for the financial year 2015 has been definitively adopted.




Done at Strasbourg, 7 July 2015.


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 69, 13.3.2015.





AMENDING BUDGET No 3 FOR THE FINANCIAL YEAR 2015

CONTENTS

GENERAL STATEMENT OF REVENUE






A. Introduction and financing of the general budget
44








B. General statement of revenue by budget heading
52










— Title 1:

Own Resources
53










— Title 3:

Surpluses, Balances And Adjustments
57



A.   INTRODUCTION AND FINANCING OF THE GENERAL BUDGET


FINANCING OF THE GENERAL BUDGET


Appropriations to be covered during the financial year 2015 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 2015 (1)



Budget 2014 (2)



Change (%)










1.


Smart and inclusive growth






66 922 960 910 


65 300 076 773 


+2,49 










2.


Sustainable growth: natural resources






55 998 594 804 


56 443 752 595 


–0,79 










3.


Security and citizenship






1 859 513 795 


1 665 510 850 


+11,65 










4.


Global Europe






7 422 489 907 


6 840 903 616 


+8,50 










5.


Administration






8 658 756 179 


8 405 389 881 


+3,01 










6.


Compensation






p.m.


28 600 000 


—




Special instruments


351 724 968 


350 000 000 


+0,49 





Total expenditure
 (3)




141 214 040 563 




139 034 233 715 




+1,57 









REVENUE









Description


Budget 2015 (4)



Budget 2014 (5)



Change (%)




Miscellaneous revenue (Titles 4 to 9)


1 575 497 557 


5 545 428 277 


–71,59 




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


1 434 557 708 


1 005 406 925 


+42,68 




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.


p.m.


—




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


p.m.


4 095 463 000 


—





Total revenue for Titles 3 to 9




3 010 055 265 




10 646 298 202 




–71,73 





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


16 825 900 000 


16 084 600 000 


+4,61 




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


18 264 479 250 


17 689 735 350 


+3,25 




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


103 113 606 048 


94 613 600 163 


+8,98 




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



138 203 985 298 


128 387 935 513 


+7,65 





Total revenue
 (7)




141 214 040 563 




139 034 233 715 




+1,57 









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


1 720 407 000 


4 052 264 000 


50 


2 026 132 000 


1 720 407 000 


 




Bulgaria


201 270 000 


414 927 000 


50 


207 463 500 


201 270 000 


 




Czech Republic


618 215 000 


1 405 091 000 


50 


702 545 500 


618 215 000 


 




Denmark


1 045 978 000 


2 742 029 000 


50 


1 371 014 500 


1 045 978 000 


 




Germany


12 873 205 000 


30 055 584 000 


50 


15 027 792 000 


12 873 205 000 


 




Estonia


92 227 000 


198 736 000 


50 


99 368 000 


92 227 000 


 




Ireland


660 326 000 


1 491 005 000 


50 


745 502 500 


660 326 000 


 




Greece


717 672 000 


1 845 174 000 


50 


922 587 000 


717 672 000 


 




Spain


4 867 873 000 


10 536 508 000 


50 


5 268 254 000 


4 867 873 000 


 




France


9 943 171 000 


22 043 072 000 


50 


11 021 536 000 


9 943 171 000 


 




Croatia


268 216 000 


430 366 000 


50 


215 183 000 


215 183 000 


Croatia




Italy


6 158 442 000 


16 160 696 000 


50 


8 080 348 000 


6 158 442 000 


 




Cyprus


107 472 000 


158 300 000 


50 


79 150 000 


79 150 000 


Cyprus




Latvia


94 889 000 


262 878 000 


50 


131 439 000 


94 889 000 


 




Lithuania


146 760 000 


372 032 000 


50 


186 016 000 


146 760 000 


 




Luxembourg


267 324 000 


333 256 000 


50 


166 628 000 


166 628 000 


Luxembourg




Hungary


403 363 000 


993 883 000 


50 


496 941 500 


403 363 000 


 




Malta


53 058 000 


73 886 000 


50 


36 943 000 


36 943 000 


Malta




Netherlands


2 797 149 000 


6 403 499 000 


50 


3 201 749 500 


2 797 149 000 


 




Austria


1 543 536 000 


3 334 038 000 


50 


1 667 019 000 


1 543 536 000 


 




Poland


1 818 157 000 


4 097 085 000 


50 


2 048 542 500 


1 818 157 000 


 




Portugal


775 256 000 


1 690 835 000 


50 


845 417 500 


775 256 000 


 




Romania


563 787 000 


1 537 681 000 


50 


768 840 500 


563 787 000 


 




Slovenia


179 922 000 


357 193 000 


50 


178 596 500 


178 596 500 


Slovenia




Slovakia


238 229 000 


756 777 000 


50 


378 388 500 


238 229 000 


 




Finland


946 116 000 


2 037 361 000 


50 


1 018 680 500 


946 116 000 


 




Sweden


1 940 367 000 


4 508 252 000 


50 


2 254 126 000 


1 940 367 000 


 




United Kingdom


10 038 702 000 


21 460 858 000 


50 


10 730 429 000 


10 038 702 000 


 





Total




61 081 089 000 




139 753 266 000 



 



69 876 633 000 




60 881 597 500 



 








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


1 720 407 000 


0,300 


516 122 100 




Bulgaria


201 270 000 


0,300 


60 381 000 




Czech Republic


618 215 000 


0,300 


185 464 500 




Denmark


1 045 978 000 


0,300 


313 793 400 




Germany


12 873 205 000 


0,300 


3 861 961 500 




Estonia


92 227 000 


0,300 


27 668 100 




Ireland


660 326 000 


0,300 


198 097 800 




Greece


717 672 000 


0,300 


215 301 600 




Spain


4 867 873 000 


0,300 


1 460 361 900 




France


9 943 171 000 


0,300 


2 982 951 300 




Croatia


215 183 000 


0,300 


64 554 900 




Italy


6 158 442 000 


0,300 


1 847 532 600 




Cyprus


79 150 000 


0,300 


23 745 000 




Latvia


94 889 000 


0,300 


28 466 700 




Lithuania


146 760 000 


0,300 


44 028 000 




Luxembourg


166 628 000 


0,300 


49 988 400 




Hungary


403 363 000 


0,300 


121 008 900 




Malta


36 943 000 


0,300 


11 082 900 




Netherlands


2 797 149 000 


0,300 


839 144 700 




Austria


1 543 536 000 


0,300 


463 060 800 




Poland


1 818 157 000 


0,300 


545 447 100 




Portugal


775 256 000 


0,300 


232 576 800 




Romania


563 787 000 


0,300 


169 136 100 




Slovenia


178 596 500 


0,300 


53 578 950 




Slovakia


238 229 000 


0,300 


71 468 700 




Finland


946 116 000 


0,300 


283 834 800 




Sweden


1 940 367 000 


0,300 


582 110 100 




United Kingdom


10 038 702 000 


0,300 


3 011 610 600 





Total




60 881 597 500 



 



18 264 479 250 









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


4 052 264 000 


 


2 989 866 109 




Bulgaria


414 927 000 


 


306 143 967 




Czech Republic


1 405 091 000 


 


1 036 712 801 




Denmark


2 742 029 000 


 


2 023 140 540 




Germany


30 055 584 000 


 


22 175 794 075 




Estonia


198 736 000 


 


146 632 606 




Ireland


1 491 005 000 


 


1 100 102 392 




Greece


1 845 174 000 


 


1 361 417 521 




Spain


10 536 508 000 


 


7 774 110 517 




France


22 043 072 000 


 


16 263 953 662 




Croatia


430 366 000 


 


317 535 264 




Italy


16 160 696 000 


 


11 923 783 168 




Cyprus


158 300 000 


 


116 797 870 




Latvia


262 878 000 


0,7378261  (9)



193 958 247 




Lithuania


372 032 000 


 


274 494 917 




Luxembourg


333 256 000 


 


245 884 972 




Hungary


993 883 000 


 


733 312 809 




Malta


73 886 000 


 


54 515 019 




Netherlands


6 403 499 000 


 


4 724 668 640 




Austria


3 334 038 000 


 


2 459 940 227 




Poland


4 097 085 000 


 


3 022 936 213 




Portugal


1 690 835 000 


 


1 247 542 180 




Romania


1 537 681 000 


 


1 134 541 162 




Slovenia


357 193 000 


 


263 546 315 




Slovakia


756 777 000 


 


558 369 816 




Finland


2 037 361 000 


 


1 503 218 104 




Sweden


4 508 252 000 


 


3 326 305 953 




United Kingdom


21 460 858 000 


 


15 834 380 982 





Total




139 753 266 000 



 



103 113 606 048 









TABLE 4

Correction of budgetary imbalances for the United Kingdom for the year 2014 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






16,2167 


 










2.


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






5,9238 


 










3.


(1) – (2)






10,2929 


 











4.



Total allocated expenditure






 



126 118 882 798 











5.


Enlargement related expenditure (11)







 


29 283 982 122 










6.


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






 


96 834 900 676 










7.


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






 


6 578 286 401 










8.


United Kingdom’s advantage (12)







 


1 119 838 248 










9.


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






 


5 458 448 153 










10.


Windfall gains deriving from traditional own resources (13)







 


25 084 566 










11.


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






 


5 433 363 587 








TABLE 5

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 433 363 587  (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


2,90 


3,43 


5,48 


 


1,54 


4,96 


269 708 378 




Bulgaria


0,30 


0,35 


0,56 


 


0,16 


0,51 


27 616 485 




Czech Republic


1,01 


1,19 


1,90 


 


0,53 


1,72 


93 519 281 




Denmark


1,96 


2,32 


3,71 


 


1,04 


3,36 


182 502 472 




Germany


21,51 


25,41 


0,00 


–19,06 


0,00 


6,35 


345 125 522 




Estonia


0,14 


0,17 


0,27 


 


0,08 


0,24 


13 227 362 




Ireland


1,07 


1,26 


2,02 


 


0,57 


1,83 


99 237 498 




Greece


1,32 


1,56 


2,49 


 


0,70 


2,26 


122 810 085 




Spain


7,54 


8,91 


14,24 


 


4,00 


12,91 


701 283 156 




France


15,77 


18,63 


29,79 


 


8,37 


27,00 


1 467 130 770 




Croatia


0,31 


0,36 


0,58 


 


0,16 


0,53 


28 644 066 




Italy


11,56 


13,66 


21,84 


 


6,13 


19,80 


1 075 614 795 




Cyprus


0,11 


0,13 


0,21 


 


0,06 


0,19 


10 536 045 




Latvia


0,19 


0,22 


0,36 


 


0,10 


0,32 


17 496 491 




Lithuania


0,27 


0,31 


0,50 


 


0,14 


0,46 


24 761 503 




Luxembourg


0,24 


0,28 


0,45 


 


0,13 


0,41 


22 180 671 




Hungary


0,71 


0,84 


1,34 


 


0,38 


1,22 


66 150 323 




Malta


0,05 


0,06 


0,10 


 


0,03 


0,09 


4 917 664 




Netherlands


4,58 


5,41 


0,00 


–4,06 


0,00 


1,35 


73 530 793 




Austria


2,39 


2,82 


0,00 


–2,11 


0,00 


0,70 


38 284 453 




Poland


2,93 


3,46 


5,54 


 


1,56 


5,02 


272 691 550 




Portugal


1,21 


1,43 


2,29 


 


0,64 


2,07 


112 537 674 




Romania


1,10 


1,30 


2,08 


 


0,58 


1,88 


102 344 134 




Slovenia


0,26 


0,30 


0,48 


 


0,14 


0,44 


23 773 857 




Slovakia


0,54 


0,64 


1,02 


 


0,29 


0,93 


50 369 151 




Finland


1,46 


1,72 


2,75 


 


0,77 


2,50 


135 601 563 




Sweden


3,23 


3,81 


0,00 


–2,86 


0,00 


0,95 


51 767 845 




United Kingdom


15,36 


0,00 


0,00 


 


0,00 


0,00 


0 





Total




100,00 




100,00 




100,00 




–28,09 




28,09 




100,00 




5 433 363 587 





The calculations are made to 15 decimal places.

TABLE 6

Summary of financing (14) 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 (15)





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


6 600 000 


1 502 800 000 


1 509 400 000 


503 133 333 


516 122 100 


2 989 866 109 


269 708 378 


3 775 696 587 


3,11 


5 285 096 587 




Bulgaria


400 000 


62 900 000 


63 300 000 


21 100 000 


60 381 000 


306 143 967 


27 616 485 


394 141 452 


0,32 


457 441 452 




Czech Republic


3 400 000 


176 200 000 


179 600 000 


59 866 667 


185 464 500 


1 036 712 801 


93 519 281 


1 315 696 582 


1,08 


1 495 296 582 




Denmark


3 400 000 


325 000 000 


328 400 000 


109 466 667 


313 793 400 


2 023 140 540 


182 502 472 


2 519 436 412 


2,08 


2 847 836 412 




Germany


26 300 000 


3 525 500 000 


3 551 800 000 


1 183 933 329 


3 861 961 500 


22 175 794 075 


345 125 522 


26 382 881 097 


21,74 


29 934 681 097 




Estonia


0 


24 500 000 


24 500 000 


8 166 667 


27 668 100 


146 632 606 


13 227 362 


187 528 068 


0,15 


212 028 068 




Ireland


0 


237 400 000 


237 400 000 


79 133 333 


198 097 800 


1 100 102 392 


99 237 498 


1 397 437 690 


1,15 


1 634 837 690 




Greece


1 400 000 


111 800 000 


113 200 000 


37 733 334 


215 301 600 


1 361 417 521 


122 810 085 


1 699 529 206 


1,40 


1 812 729 206 




Spain


4 700 000 


1 099 500 000 


1 104 200 000 


368 066 667 


1 460 361 900 


7 774 110 517 


701 283 156 


9 935 755 573 


8,19 


11 039 955 573 




France


30 900 000 


1 488 500 000 


1 519 400 000 


506 466 667 


2 982 951 300 


16 263 953 662 


1 467 130 770 


20 714 035 732 


17,07 


22 233 435 732 




Croatia


1 700 000 


36 100 000 


37 800 000 


12 600 000 


64 554 900 


317 535 264 


28 644 066 


410 734 230 


0,34 


448 534 230 




Italy


4 700 000 


1 481 900 000 


1 486 600 000 


495 533 334 


1 847 532 600 


11 923 783 168 


1 075 614 795 


14 846 930 563 


12,23 


16 333 530 563 




Cyprus


0 


15 100 000 


15 100 000 


5 033 333 


23 745 000 


116 797 870 


10 536 045 


151 078 915 


0,12 


166 178 915 




Latvia


0 


23 500 000 


23 500 000 


7 833 333 


28 466 700 


193 958 247 


17 496 491 


239 921 438 


0,20 


263 421 438 




Lithuania


800 000 


57 600 000 


58 400 000 


19 466 667 


44 028 000 


274 494 917 


24 761 503 


343 284 420 


0,28 


401 684 420 




Luxembourg


0 


12 300 000 


12 300 000 


4 100 000 


49 988 400 


245 884 972 


22 180 671 


318 054 043 


0,26 


330 354 043 




Hungary


2 100 000 


89 300 000 


91 400 000 


30 466 667 


121 008 900 


733 312 809 


66 150 323 


920 472 032 


0,76 


1 011 872 032 




Malta


0 


9 200 000 


9 200 000 


3 066 667 


11 082 900 


54 515 019 


4 917 664 


70 515 583 


0,06 


79 715 583 




Netherlands


7 200 000 


2 054 200 000 


2 061 400 000 


687 133 333 


839 144 700 


4 724 668 640 


73 530 793 


5 637 344 133 


4,64 


7 698 744 133 




Austria


3 200 000 


180 600 000 


183 800 000 


61 266 667 


463 060 800 


2 459 940 227 


38 284 453 


2 961 285 480 


2,44 


3 145 085 480 




Poland


12 800 000 


398 300 000 


411 100 000 


137 033 334 


545 447 100 


3 022 936 213 


272 691 550 


3 841 074 863 


3,16 


4 252 174 863 




Portugal


100 000 


131 700 000 


131 800 000 


43 933 333 


232 576 800 


1 247 542 180 


112 537 674 


1 592 656 654 


1,31 


1 724 456 654 




Romania


900 000 


111 100 000 


112 000 000 


37 333 333 


169 136 100 


1 134 541 162 


102 344 134 


1 406 021 396 


1,16 


1 518 021 396 




Slovenia


0 


62 600 000 


62 600 000 


20 866 667 


53 578 950 


263 546 315 


23 773 857 


340 899 122 


0,28 


403 499 122 




Slovakia


1 300 000 


96 900 000 


98 200 000 


32 733 333 


71 468 700 


558 369 816 


50 369 151 


680 207 667 


0,56 


778 407 667 




Finland


700 000 


124 300 000 


125 000 000 


41 666 667 


283 834 800 


1 503 218 104 


135 601 563 


1 922 654 467 


1,58 


2 047 654 467 




Sweden


2 600 000 


478 700 000 


481 300 000 


160 433 334 


582 110 100 


3 326 305 953 


51 767 845 


3 960 183 898 


3,26 


4 441 483 898 




United Kingdom


9 500 000 


2 783 700 000 


2 793 200 000 


931 066 667 


3 011 610 600 


15 834 380 982 


–5 433 363 587 


13 412 627 995 


11,05 


16 205 827 995 





Total




124 700 000 




16 701 200 000 




16 825 900 000 




5 608 633 333 




18 264 479 250 




103 113 606 048 




0 




121 378 085 298 




100,00 




138 203 985 298 





B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


Budget 2015


Amending budget No 3/2015


New amount






1


OWN RESOURCES


139 638 543 006 


–1 434 557 708 


138 203 985 298 




3


SURPLUSES, BALANCES AND ADJUSTMENTS


p.m.


1 434 557 708 


1 434 557 708 




4


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


1 300 952 883 


 


1 300 952 883 




5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS


54 453 674 


 


54 453 674 




6


CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES


60 000 000 


 


60 000 000 




7


INTEREST ON LATE PAYMENTS AND FINES


123 000 000 


 


123 000 000 




8


BORROWING AND LENDING OPERATIONS


6 890 000 


 


6 890 000 




9


MISCELLANEOUS REVENUE


30 201 000 


 


30 201 000 




 



GRAND TOTAL




141 214 040 563 



 



141 214 040 563 






TITLE 1


OWN RESOURCES










Article
Item


Heading


Budget 2015


Amending budget No 3/2015


New amount



 

CHAPTER 1 1







1 1 0






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




p.m.


 


p.m.






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




124 700 000 


 


124 700 000 






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


124 700 000 


 


124 700 000 



 

CHAPTER 1 2







1 2 0






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




16 701 200 000 


 


16 701 200 000 




 


CHAPTER 1 2 — TOTAL


16 701 200 000 


 


16 701 200 000 



 

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




18 264 479 250 


 


18 264 479 250 




 


CHAPTER 1 3 — TOTAL


18 264 479 250 


 


18 264 479 250 



 

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




104 548 163 756 


–1 434 557 708 


103 113 606 048 




 


CHAPTER 1 4 — TOTAL


104 548 163 756 


–1 434 557 708 


103 113 606 048 



 

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




139 638 543 006 




–1 434 557 708 




138 203 985 298 












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 2015


Amending budget No 3/2015


New amount




104 548 163 756 


–1 434 557 708 


103 113 606 048 





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 0,7378 %.

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 2015


Draft amending budget No. 3/2015


New amount




Belgium


3 031 462 322 


–41 596 213 


2 989 866 109 




Bulgaria


310 403 164 


–4 259 197 


306 143 967 




Czech Republic


1 051 135 964 


–14 423 163 


1 036 712 801 




Denmark


2 051 287 280 


–28 146 740 


2 023 140 540 




Germany


22 484 312 586 


– 308 518 511 


22 175 794 075 




Estonia


148 672 618 


–2 040 012 


146 632 606 




Ireland


1 115 407 456 


–15 305 064 


1 100 102 392 




Greece


1 380 358 106 


–18 940 585 


1 361 417 521 




Spain


7 882 267 051 


– 108 156 534 


7 774 110 517 




France


16 490 224 287 


– 226 270 625 


16 263 953 662 




Croatia


321 952 941 


–4 417 677 


317 535 264 




Italy


12 089 671 606 


– 165 888 438 


11 923 783 168 




Cyprus


118 422 809 


–1 624 939 


116 797 870 




Latvia


196 656 672 


–2 698 425 


193 958 247 




Lithuania


278 313 800 


–3 818 883 


274 494 917 




Luxembourg


249 305 822 


–3 420 850 


245 884 972 




Hungary


743 514 950 


–10 202 141 


733 312 809 




Malta


55 273 453 


– 758 434 


54 515 019 




Netherlands


4 790 400 119 


–65 731 479 


4 724 668 640 




Austria


2 494 163 899 


–34 223 672 


2 459 940 227 




Poland


3 064 992 510 


–42 056 297 


3 022 936 213 




Portugal


1 264 898 485 


–17 356 305 


1 247 542 180 




Romania


1 150 325 353 


–15 784 191 


1 134 541 162 




Slovenia


267 212 877 


–3 666 562 


263 546 315 




Slovakia


566 138 080 


–7 768 264 


558 369 816 




Finland


1 524 131 475 


–20 913 371 


1 503 218 104 




Sweden


3 372 582 851 


–46 276 898 


3 326 305 953 




United Kingdom


16 054 675 220 


– 220 294 238 


15 834 380 982 





Article 1 4 0 — Total



104 548 163 756 


–1 434 557 708 


103 113 606 048 





TITLE 3


SURPLUSES, BALANCES AND ADJUSTMENTS










Article
Item


Heading


Budget 2015


Amending budget No 3/2015


New amount



 

CHAPTER 3 0







3 0 0






Surplus available from the preceding financial year




p.m.


1 434 557 708 


1 434 557 708 






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.


1 434 557 708 


1 434 557 708 



 

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


p.m.


 


p.m.




 



Article 3 1 0 — Total



p.m.


 


p.m.




 


CHAPTER 3 1 — TOTAL


p.m.


 


p.m.



 

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


p.m.


 


p.m.




 



Article 3 2 0 — Total



p.m.


 


p.m.




 


CHAPTER 3 2 — TOTAL


p.m.


 


p.m.



 

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


p.m.


 


p.m.




 



Article 3 5 0 — Total



p.m.


 


p.m.




 


CHAPTER 3 5 — TOTAL


p.m.


 


p.m.



 

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


p.m.


 


p.m.




 



Article 3 6 0 — Total



p.m.


 


p.m.




 


CHAPTER 3 6 — TOTAL


p.m.


 


p.m.




 



Title 3 — Total




p.m.




1 434 557 708 




1 434 557 708 












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 2015


Amending budget No 3/2015


New amount




p.m.


1 434 557 708 


1 434 557 708 





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 2015 budget (OJ L 69, 13.3.2015) plus Draft Amending budgets No 1 to 3/2015.

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

(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 2015 budget (OJ L 69, 13.3.2015) plus Draft Amending budgets No 1 to 3/2015.

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

(6)  The own resources for the 2015 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: (103 113 606 048) / (139 753 266 000) = 0,737826091649264.

(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)  p.m. (own resources + other revenue = total revenue = total expenditure); (138 203 985 298 + 3 010 055 265 = 141 214 040 563 = 141 214 040 563).

(15)  Total own resources as percentage of GNI: (138 203 985 298) / (13 975 326 600 000) = 0,99 %; own resources ceiling as percentage of GNI: 1,23 %.