DRAFT AMENDING BUDGET No 8 TO THE GENERAL BUDGET 2015 OWN RESOURCES EUROPEAN DATA PROTECTION SUPERVISOR
Date: 2015-10-19
Institutions: Directorate-General for Budget, European Commission
Subjects: European Data Protection Supervisor, amending budget, draft budget, financial year, general budget (EU), own resources

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   EN 

   EUROPEAN COMMISSION  Brussels, 19.10.2015 COM(2015) 545 final   DRAFT AMENDING BUDGET No 8 TO THE GENERAL BUDGET 2015 OWN RESOURCES EUROPEAN DATA PROTECTION SUPERVISOR  
 
 
Having regard to: 

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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  2015  adopted  on 
17 December 20142, 
the amending budget No 1/20153, adopted on 28 April 2015, 
the amending budget No 2/20154, adopted on 7 July 2015, 
the amending budget No 3/20155, adopted on 7 July 2015, 
the amending budget No 4/20156, adopted on 7 July 2015, 
the amending budget No 5/20157, adopted on 7 July 2015, 
the amending budget No 6/20158, adopted on 14 October 2015, 
the amending budget No 7/20159, adopted on 14 October 2015, 

The European Commission hereby presents to the European Parliament and to the Council the 
Draft Amending Budget No 8 to the 2015 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 
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6  
7  
8  
9  

OJ L 298, 26.10.2012, p. 1. 
OJ L 69, 13.3.2015, p. 1. 
OJ L 189, 17.7.2015. 
OJ L 261, 7.10.2015. 
OJ L 261, 7.10.2015. 
OJ L 261, 7.10.2015. 
OJ L 261, 7.10.2015. 
OJ L XXX, XX.XX.XXX. 
OJ L XXX, XX.XX.XXX.. 

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TABLE OF CONTENT 

1. 

INTRODUCTION ....................................................................................................................................... 4 

2.  OWN RESOURCES .................................................................................................................................... 4 

2.1. 
2.2. 
2.3. 
2.4. 

TRADITIONAL OWN RESOURCES ........................................................................................................... 4 
VAT AND GNI OWN RESOURCES BALANCES ......................................................................................... 4 
OTHER REVENUE .................................................................................................................................. 5 
GNI OWN RESOURCES CONTRIBUTIONS ................................................................................................ 6 

3. 

EUROPEAN DATA PROTECTION SUPERVISOR (SECTION IX) ................................................... 6 

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1. 

INTRODUCTION 

Draft Amending Budget (DAB) No 8 for the year 2015 concerns the following: 

–  A revision of the forecast of Traditional Own Resources (customs duties), 

–  The budgeting of the remainder of the 2014 VAT and GNI own resources balances, 

–  The budgeting of the 2015 VAT and GNI own resources balances, 

–  An update of the forecast for other revenue, 

–  A reduction of EUR 123 474 in both commitment and payment appropriation in the budget of the 

European Data Protection Supervisor. 

The  overall  impact  in  terms  of  revenue,  is  a  decrease  in  the  GNI  based  contribution  of 
EUR 9.4 billion. 

OWN RESOURCES 

2. 
In accordance with Article 16 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 200010, 
the  Commission  has  revised  the  forecasts  for  own  resources.  This  refers  in  particular  to  traditional 
own resources and to VAT (value added tax) and GNI (gross national income) balances. 

2.1. 

Traditional Own Resources  

The  Commission  proposes  to  increase  Traditional  Own  Resources  (TOR)  by  EUR 800 million  in 
chapter 12 of revenue to reflect the trend in custom duties made available to the budget up to now. If 
new data for the last quarter of the year imply significant changes to this estimation, the Commission 
might revise its figures in the course of the budgetary procedure. 

2.2. 

VAT and GNI own resources balances 

Remainder of the 2014 VAT and GNI balances 

In  November  2014,  the  Commission  calculated  the  VAT  and  GNI  balances  for  the  year  2013  and 
previous years. In principle, these balances should have been entered into the own resources account 
on the first working day of December 2014. Given the fact that these balances were exceptionally high 
(9.5  billion  EUR)  and  on  the  basis  of  the  Commission's  proposal,  the  Council  adopted  on 
18 December 2014 Regulation (EU, Euratom) No 1377/201411 which allowed retroactively Member 
States,  under  certain  conditions,  to  defer  making  available  the  amounts  of  VAT  and  GNI  balances 
until the first working day of September 2015. 

Member  States  wishing  to  benefit  from  a  deferred  making  available  transmitted  before  the  first 
working day of December 2014 a formal request with a payment schedule to the Commission. On this 
basis, 6 Member States deferred their payments until 2015. 
On 17 December 2014 the European Parliament and Council adopted AB5/201412, which integrated 
the  VAT  and  GNI  balances  made  available  in  2014  in  the  budget  2014  for  an  amount  of  about  4 
billion EUR. 

By  1  September  2015,  all  deferred  payments  of  the  VAT  and  GNI  balances  were  made  available. 
Therefore, the Commission proposes to enter an amount of EUR 5 723,9 million (a negative amount 
of EUR 211 million for the VAT balances in chapter 31 and a positive amount of EUR 5 934,9 million 
for the GNI balances in chapter 32). 

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OJ L 130, 31.5.2000, p. 1. 
OJ L 367, 23.12.2014, p. 14. 
OJ L 73, 17.3.2015, p. 468. 

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2015 VAT and GNI balances 

For  the  first  working  day  of  December  2015,  Member  States  have  to  make  available  the  VAT  and 
GNI own resources balances for 2014 and earlier years.  As far as the VAT and GNI own resources 
balances  of  previous  years  are  concerned,  and  on  the  basis  of  the  available  information,  the 
Commission proposes to enter an amount of EUR 18, 2 million for the VAT balances and of  EUR 1 
391,2 million for the GNI balances, having a global impact of EUR 1 409,4 million, which reduces the 
Member  States'  GNI  contributions  accordingly13.  This  positive  amount  relates  to  chapters  3114  and 
3215 of the revenue side of the budget. 

At this stage the calculations for Member States' balances are still provisional because of the on-going 
verification of VAT and GNI data. This may lead the Commission to revise the figures in the course 
of the procedure for this DAB. 

2.3. 

Other Revenue 

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 1 470 million. The detail by line is 
shown in the table below. 

Revenue lines 

Budget 2015 

DAB 8/2015 

New amount 

5 2 1  — Revenue from investments or loans granted, bank and 
other  interest  on  the  accounts  of  organisations  receiving 
subsidies transferred to the Commission 

7 0 0 0 — Interest due on late payments into the accounts held 
with the treasuries of the Member States 

10 000 000 

40 000 000 

50 000 000 

5 000 000  

5 000 000 

10 000 000 

7 0 1 — Interest on late payments and other interest on fines 

15 000 000  

30 000 000 

45 000 000 

7 1 0 — Fines, periodic penalty payments and other penalties 

100 000 000  

1 315 000 000 

1 415 000 000 

7 1 2 — Penalty  payments  and  lump  sums  imposed  on  a 
Member State for not complying with a judgment of the Court 
of  Justice  of  the  European  Union  on  its  failure  to  fulfil  an 
obligation under the Treaty 

8 1 0  —  Capital  repayments  and  interest  in  respect  of  special 
loans  and  risk  capital  granted  in  the  framework  of  financial 
cooperation with Mediterranean third countries 

p.m. 

50 000 000  

50 000 000 

p.m. 

30 000 000 

30 000 000 

Total 

130 000 000 

1 470 000 000 

1 600 000 000 

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14  

15  

The budgeting of this amount is intended to counterbalance the financial impact for the Member States for the VAT and GNI 
balances they have to make available on the first working day of December 2015. 
Balances and adjustment of balances based on VAT for the previous financial years resulting from application of article 10(4), 
(5) and (8) of Regulation (EC, EURATOM) No 1150/2000. 
Balances and adjustment of balances based on gross national income/product for the previous financial years as a result of the 
application of article 10(6) to (8) of Regulation (EC, EURATOM) No 1150/2000. 

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2.4. 

GNI own resources contributions 

Taking into account the revised forecasts for traditional own resources, VAT and GNI balances,  the 
increased other revenue, as set out above, and the decreased payment appropriations for the European 
Data Protection Supervisor, the resulting overall impact on Member States' GNI contributions of this 
DAB 8/2015 is a decrease of EUR 9 403,4 million. 

Member State 

Amending budget 
No. 6/2015 

Draft amending 
budget No. 8/2015 

New amount 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

2 948 138 218 

- 271 023 955 

2 677 114 263 

 300 569 728 

1 042 222 019 

- 27 631 539 

- 95 812 038 

 272 938 189 

 946 409 981 

1 961 742 240 

- 180 344 034 

1 781 398 206 

21 864 405 229 

-2 010 006 699 

19 854 398 530 

 142 812 302 

- 13 128 812 

 129 683 490 

1 170 159 800 

- 107 573 428 

1 062 586 372 

1 281 873 093 

- 117 843 293 

1 164 029 800 

7 815 907 916 

- 718 520 678 

7 097 387 238 

15 814 431 821 

-1 453 829 344 

14 360 602 477 

 302 256 027 

- 27 786 561 

 274 469 466 

11 502 867 468 

-1 057 464 881 

10 445 402 587 

 118 108 966 

 179 251 974 

 265 124 885 

 220 672 982 

 749 838 714 

 57 924 570 

- 10 857 822 

- 16 478 732 

- 24 373 075 

- 20 286 587 

- 68 933 082 

- 5 325 038 

 107 251 144 

 162 773 242 

 240 751 810 

 200 386 395 

 680 905 632 

 52 599 532 

4 802 411 377 

- 441 488 298 

4 360 923 079 

2 333 565 332 

- 214 525 934 

2 119 039 398 

2 913 421 073 

- 267 832 388 

2 645 588 685 

1 245 527 807 

- 114 502 050 

1 131 025 757 

1 106 037 387 

- 101 678 620 

1 004 358 767 

 267 427 364 

 537 365 257 

- 24 584 744 

- 49 400 281 

 242 842 620 

 487 964 976 

1 452 033 370 

- 133 486 220 

1 318 547 150 

3 135 321 563 

- 288 231 821 

2 847 089 742 

United Kingdom 

 Article 1  4  0 — Total  

16 756 318 720 

-1 540 417 520 

15 215 901 200 

102 287 737 202 

-9 403 367 474 

92 884 369 728 

3. 

EUROPEAN DATA PROTECTION SUPERVISOR (SECTION IX) 

In accordance with article 41(2) of the Financial Regulation, the European Data Protection Supervisor 
(EDPS) has requested that the Commission present a draft amending budget on its behalf. The purpose 
is  to  reduce  by  EUR 123 474  both  commitment  and  payment  appropriations  (non-differentiated 
expenditure). 

The  selection  procedure  of  the  new  European Data  Protection  Supervisor  and the Assistant  was  not 
completed when preparing the draft budget for year 2015. Therefore, it was decided to take a prudent 
approach and request the  necessary appropriations to cover for the most  expensive scenario, i.e. the 
replacement of both  EDPS  members. Finally,  the former Assistant EDPS was appointed as  the new 
EDPS, and consequently a part of the temporary allowances will remain unused (EUR 56 160). 

Further to amending budgets adopted by the Management Board of the Translation Centre, a total of 
EUR 67 314 was reimbursed to the EDPS this year. This extra assigned revenue was not foreseen in 
its estimates, and will reduce accordingly the need for fresh appropriations. As a result, on the basis of 
the principle of sound financial management, the EDPS considers that it should be given back to the 
EU general budget. 

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