DRAFT AMENDING BUDGET NO. 8/2015
Date: 2015-10-19
Institutions: European Union
Subjects: general budget

DRAFT AMENDING BUDGET NO. 8/2015 

SECTION III — COMMISSION 

REVENUE — REVENUE 

Figures 

Title 

4 

5 

6 

7 

8 

9 

Figures 

Title 
Chapter 

5 0 

5 1 

5 2 

5 5 

5 7 

5 8 

5 9 

Heading 

Budget 2015 

Draft amending budget No. 
8/2015 

New amount 

Revenue accruing from persons working with the 
institutions and other Union bodies 

Revenue accruing from the administrative operation of the 
institution 

Contributions and refunds in connection with Union 
agreements and programmes 

Interest on late payments and fines 

Borrowing and lending operations 

Miscellaneous revenue 

972 166 318  

972 166 318

54 000 000

40 000 000 

94 000 000

60 000 000  

123 000 000

6 890 000

30 000 000  

1 400 000 000 

30 000 000 

Total

1 246 056 318

1 470 000 000 

60 000 000

1 523 000 000

36 890 000

30 000 000

2 716 056 318

TITLE 5 — REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF 
THE INSTITUTION 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

PROCEEDS FROM THE SALE OF MOVABLE PROPERTY 
(SUPPLY OF GOODS) AND IMMOVABLE PROPERTY 

PROCEEDS FROM LETTING AND HIRING 

REVENUE FROM INVESTMENTS OR LOANS GRANTED, 
BANK AND OTHER INTEREST 

REVENUE FROM THE SUPPLY OF SERVICES AND WORK 

OTHER CONTRIBUTIONS AND REFUNDS IN CONNECTION 
WITH THE ADMINISTRATIVE OPERATION OF THE 
INSTITUTION 

MISCELLANEOUS COMPENSATION 

Other revenue from administrative operations 

p.m.

p.m.

p.m.

Title 5 — Total

4 000 000  

54 000 000

40 000 000 

p.m.

p.m.

p.m.

p.m.

50 000 000

40 000 000 

90 000 000

p.m.

p.m.

p.m.

4 000 000

94 000 000

EN 

1 

EN 

 
 
 
 
 
 
 
CHAPTER 5 2 — REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK 
AND OTHER INTEREST 

Figures 

Title Chapter 
Article Item 

5 2 

5 2 0 

5 2 1 

5 2 2 

5 2 3 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

REVENUE FROM INVESTMENTS OR LOANS GRANTED, 
BANK AND OTHER INTEREST 

Revenue from investments or loans granted, bank and other 
interest on the institution’s accounts 

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

Interest yielded by prefinancing  

Revenue generated on trust accounts — Assigned revenue 

Chapter 5 2 — Total

p.m.

10 000 000

40 000 000  

p.m.

50 000 000

40 000 000 

40 000 000 

p.m.

50 000 000

40 000 000

p.m.

90 000 000

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

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

10 000 000 

40 000 000

50 000 000

This  article  is  intended  to  record  the  revenue  accruing  from  the  repayment  of  interest  by  the  subsidised  organisations  which  have 
placed advances received from the Commission on interest-bearing accounts. If they remain unused, these advances and the interest 
on them have to be repaid to the Commission.  

TITLE 7 — INTEREST ON LATE PAYMENTS AND FINES 

Figures 

Title 
Chapter 

7 0 

7 1 

7 2 

Heading 

INTEREST ON LATE PAYMENTS 

FINES 

INTEREST ON DEPOSITS AND FINES 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

23 000 000

100 000 000

p.m.

35 000 000 

1 365 000 000 

58 000 000

1 465 000 000

p.m.

Title 7 — Total

123 000 000

1 400 000 000 

1 523 000 000

CHAPTER 7 0 — INTEREST ON LATE PAYMENTS 

Figures 

Title Chapter 
Article Item 

7 0 

7 0 0 

7 0 0 0 

7 0 0 1 

EN 

Heading 

INTEREST ON LATE PAYMENTS 

Interest on late payments 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

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

Other interest on late payments 

Article 7 0 0 — Subtotal

5 000 000

3 000 000  

8 000 000

5 000 000 

5 000 000 

10 000 000

3 000 000

13 000 000

2 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Title Chapter 
Article Item 

Heading 

7 0 1 

Interest on late payments and other interest on fines 

Chapter 7 0 — Total

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

15 000 000

23 000 000

30 000 000 

35 000 000 

45 000 000

58 000 000

Article 7 0 0 — Interest on late payments 

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

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

5 000 000 

5 000 000

10 000 000

Any delay by a Member State in making the entry in the account opened in the name of the Commission referred to in Article 9(1) of 
Regulation (EC, Euratom) No 1150/2000 gives rise to the payment of interest by the Member State concerned. 

In the case of Member States whose currency is the euro, the interest rate shall be equal to the rate as published in the Official Journal 
of the European Union, C series, which the European Central Bank applied to its refinancing operations, on the first day of the month 
in  which  the  due  date fell,  increased by  two  percentage points.  This rate  shall  be  increased by  0,25 of  a percentage  point  for each 
month of delay. The increased rate shall be applied to the entire period of delay. 

In the case of Member States whose currency is not the euro, the rate shall be equal to the rate applied on the first day of the month in 
question by the Central Banks for their main refinancing operations, increased by two percentage points, or, for the Member States for 
which the Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member 
State’s money market, increased by two percentage points. This rate shall be increased by 0,25 of a percentage point for each month 
of delay. The increased rate shall be applied to the entire period of delay. 

The interest rate applies to all entries of own resources enumerated under Article 10 of Regulation (EC, Euratom) No 1150/2000. 

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). 

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 78(4) thereof. 

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

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

15 000 000 

30 000 000

45 000 000

This article is intended to record accrued interest on special accounts for fines and interest on late payment connected with fines. 

EN 

3 

EN 

 
Legal basis 

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 
and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1). 

Council  Regulation  (EC)  No  139/2004  of  20  January  2004  on  the  control  of  concentrations  between  undertakings  (OJ L 24, 
29.1.2004, p. 1), and in particular Articles 14 and 15 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 78(4) thereof. 

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) 
No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 
362, 31.12.2012, p. 1), and in particular Article 83 thereof. 

CHAPTER 7 1 — FINES 

Figures 

Title Chapter 
Article Item 

7 1 

7 1 0 

7 1 1 

7 1 2 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

FINES 

Fines, periodic penalty payments and other penalties 

100 000 000

1 315 000 000 

1 415 000 000

Excess emissions premiums for new passenger cars 

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 

p.m.

p.m.

Chapter 7 1 — Total

100 000 000

p.m.

50 000 000 

1 365 000 000 

50 000 000

1 465 000 000

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

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

100 000 000 

1 315 000 000

1 415 000 000

The Commission may impose fines, periodic penalty payments and other penalties on undertakings and associations of undertakings 
for not respecting bans or not carrying out their obligations under the Regulations enumerated below or under Articles 101 and 102 of 
the Treaty on the Functioning of the European Union. 

The fines must normally be paid within three months of the Commission decision being notified. However, the Commission will not 
collect the amount due when the undertaking has lodged an appeal with the Court of Justice of the European Union; the undertaking 
must accept that interest will be paid on the debt after the final date for payment and provide the Commission with a bank guarantee 
covering both the principal of the debt and interest or surcharges by the final date for payment. 

Legal basis 

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 
and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1). 

Council  Regulation  (EC)  No  139/2004  of  20  January  2004  on  the  control  of  concentrations  between  undertakings  (the  EC  Merger 
Regulation) (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 thereof. 

EN 

4 

EN 

 
 
 
 
 
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). 

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) 
No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 
362, 31.12.2012, p. 1). 

Article 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 

Figures 

Legal basis 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

p.m. 

50 000 000

50 000 000

Treaty on the Functioning of the European Union, and in particular Article 260(2) thereof. 

TITLE 8 — BORROWING AND LENDING OPERATIONS 

Figures 

Title 
Chapter 

8 0 

8 1 

8 2 

8 3 

8 5 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

REVENUE RESULTING FROM THE EUROPEAN UNION 
GUARANTEE FOR BORROWING AND LENDING 
OPERATIONS IN THE MEMBER STATES 

LOANS GRANTED BY THE COMMISSION 

REVENUE RESULTING FROM THE EUROPEAN UNION 
GUARANTEE FOR BORROWING AND LENDING 
OPERATIONS FOR THIRD COUNTRIES 

REVENUE RESULTING FROM THE EUROPEAN UNION 
GUARANTEE FOR LOANS GRANTED BY FINANCIAL 
ESTABLISHMENTS IN THIRD COUNTRIES 

REVENUE FROM CONTRIBUTIONS BY GUARANTEE 
BODIES 

Title 8 — Total

30 000 000 

p.m.

p.m.

p.m.

p.m.

6 890 000  

6 890 000

30 000 000 

p.m.

30 000 000

p.m.

p.m.

6 890 000

36 890 000

CHAPTER 8 1 — LOANS GRANTED BY THE COMMISSION 

Figures 

Title Chapter 
Article Item 

8 1 

8 1 0 

8 1 3 

EN 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

LOANS GRANTED BY THE COMMISSION 

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

Capital repayments and interest in respect of loans and risk 
capital granted by the Commission to developing countries in 
the Mediterranean region and South Africa under the 
European Community Investment Partners operation 

Chapter 8 1 — Total

p.m.

30 000 000 

30 000 000

p.m.

p.m.

30 000 000 

p.m.

30 000 000

5 

EN 

 
 
 
 
 
 
 
 
 
Article 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 

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

p.m. 

30 000 000

30 000 000

This  article  is  intended  to  record  capital  repayments  and  interest  payments  on  special  loans  and  risk  capital  granted  from  the 
appropriations in Chapters 21 03 and 22 02 of the statement of expenditure in this section to Mediterranean third countries. 

It also comprises capital repayments and interest payments on special loans and risk capital granted to certain Mediterranean Member 
States which, however, represent a very small proportion of the overall amount. These loans/risk capital were granted at a time the 
countries had not yet joined the Union. 

The revenue obtained normally exceeds the amounts forecast in the budget because of the interest payments on special loans which 
may still be disbursed during the preceding financial year as well as during the current financial year. The interest on special loans and 
risk  capital  is  charged  from  the  moment  the  loans  are  disbursed;  interest  on  special  loans  is  paid  in  six-monthly  instalments  and 
interest on risk capital generally in annual instalments. 

This article may accommodate, in accordance with Article 21 of the Financial Regulation, assigned revenue which is used to provide 
additional appropriations to finance expenditure to which this revenue is assigned. 

Legal basis 

For the legal basis, see remarks for Chapters 21 03 and 22 02 of the statement of expenditure in this section. 

SECTION IX — EUROPEAN DATA PROTECTION 
SUPERVISOR 

EXPENDITURE — EXPENDITURE 

Figures 

Title 

1 

2 

3 

10 

EN 

Heading 

Budget 2015 

Draft amending budget No. 
8/2015 

New amount 

EXPENDITURE RELATING TO PERSONS WORKING 
WITH THE INSTITUTION 

BUILDINGS, EQUIPMENT AND EXPENDITURE IN 
CONNECTION WITH THE OPERATION OF THE 
INSTITUTION 

EUROPEAN DATA PROTECTION BOARD 

OTHER EXPENDITURE 

Total

5 990 968

-56 160 

5 934 808

2 381 750

511 173  

p.m.

8 883 891

-67 314 

-123 474 

2 314 436

511 173

p.m.

8 760 417

6 

EN 

 
 
TITLE 1 — EXPENDITURE RELATING TO PERSONS WORKING WITH 
THE INSTITUTION 

Figures 

Title 
Chapter 

1 0 

1 1 

Heading 

MEMBERS OF THE INSTITUTION 

STAFF OF THE INSTITUTION 

FF 

5 

5 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

1 009 243

4 981 725  

5 990 968

-56 160 

-56 160 

953 083

4 981 725

5 934 808

Title 1 — Total  

CHAPTER 1 0 — MEMBERS OF THE INSTITUTION 

Figures 

Title Chapter 
Article Item 

1 0 

1 0 0 

1 0 0 0 

1 0 0 1 

1 0 0 2 

1 0 0 3 

1 0 0 4 

1 0 1 

1 0 1 0 

1 0 1 1 

Heading 

FF 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

MEMBERS OF THE INSTITUTION 

Remuneration, allowances and other entitlements of 
Members 

Remuneration and allowances 

Entitlements on entering and leaving the service 

Temporary allowances 

Pensions 

Provisional appropriation 

Article 1 0 0 — Subtotal  

Other expenditure in connection with Members 

Further training 

Mission expenses, travel expenses and other ancillary 
expenditure 

Article 1 0 1 — Subtotal  

Chapter 1 0 — Total  

5.2 

5.2 

5.2 

5.2 

5.2 

5.2 

5.2 

-45 000 

-11 160 

-56 160 

627 689  

—  

296 000

p.m.

11 160

934 849

15 000  

59 394  

74 394  

1 009 243

-56 160 

627 689

—

251 000

p.m.

p.m.

878 689

15 000

59 394

74 394

953 083

Article 1 0 0 — Remuneration, allowances and other entitlements of Members 

Item 1 0 0 2 — Temporary allowances 

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

296 000 

-45 000

251 000

Regulation  No 422/67/EEC,  No  5/67/Euratom  of  the  Council  of  25 July  1967  determining  the  emoluments  of  the  President  and 
Members  of  the  Commission,  of  the  President,  Judges,  Advocates-General  and  Registrar  of  the  Court  of  Justice,  of  the  President, 
Members  and  Registrar  of  the  General  Court  and  of  the  President,  Members  and  Registrar  of  the  European  Union  Civil  Service 
Tribunal (OJ 187, 8.8.1967, p. 1), and in particular Article 7 thereof. 

This appropriation is intended to cover transitional allowances, family allowances and the corrective coefficient applied in respect of 
the countries of residence of former Members of the institution. 

EN 

7 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 1 0 0 4 — Provisional appropriation 

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

11 160 

-11 160

p.m.

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). 

This appropriation is intended to cover the effect of any adjustments in remuneration and pensions which may be made by the Council 
in the course of the financial year. 

This  appropriation  is purely provisional  and  may  be  used  only  after  its transfer  to other  headings  in  accordance with  the  Financial 
Regulation. 

TITLE 2 — BUILDINGS, EQUIPMENT AND EXPENDITURE IN 
CONNECTION WITH THE OPERATION OF THE INSTITUTION 

Figures 

Title 
Chapter 

2 0 

Heading 

FF 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

BUILDINGS, EQUIPMENT AND EXPENDITURE IN 
CONNECTION WITH THE OPERATION OF THE 
INSTITUTION 

5 

Title 2 — Total  

2 381 750

2 381 750

-67 314 

-67 314 

2 314 436

2 314 436

CHAPTER 2 0 — BUILDINGS, EQUIPMENT AND EXPENDITURE IN CONNECTION 
WITH THE OPERATION OF THE INSTITUTION 

Figures 

Title Chapter 
Article Item 

2 0 

2 0 0 

2 0 1 

2 0 1 0 

2 0 1 1 

2 0 1 2 

2 0 1 3 

2 0 1 4 

2 0 1 5 

Heading 

FF 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

BUILDINGS, EQUIPMENT AND EXPENDITURE IN 
CONNECTION WITH THE OPERATION OF THE 
INSTITUTION 

Rents, charges and buildings expenditure 

Expenditure in connection with the operation and activities 
of the institution 

Equipment 

Supplies 

Other operating expenditure 

Translation and interpretation costs 

Expenditure on publishing and information 

Expenditure in connection with the activities of the institution 

Article 2 0 1 — Subtotal  

Chapter 2 0 — Total  

5.2 

5.2 

5.2 

5.2 

5.2 

5.2 

5.2 

885 000  

367 500  

15 000  

110 250  

775 000

112 000  

117 000  

1 496 750

2 381 750

-67 314 

-67 314 

-67 314 

885 000

367 500

15 000

110 250

707 686

112 000

117 000

1 429 436

2 314 436

EN 

EN 

8 

 
 
 
 
 
 
 
 
 
 
 
Article 2 0 1 — Expenditure in connection with the operation and activities of the institution 

Item 2 0 1 3 — Translation and interpretation costs 

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

775 000 

-67 314

707 686

Agreement on administrative cooperation between the European Data Protection Supervisor and the institution providing the service. 

This appropriation is intended to cover all translation and interpretation costs and other associated costs. 

VOLUME 1 - TOTAL REVENUE 

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 

Description 

Budget 20151 

Budget 20142 

Change (%) 

EXPENDITURE 

1. Smart and inclusive growth 

2. Sustainable growth: natural resources 

3. Security and citizenship 

4. Global Europe 

5. Administration 

6. Compensation 

Special instruments 

66 853 308 910

55 998 594 804

1 929 165 795

7 422 489 907

8 658 632 705

p.m.

 418 230 818

65 300 076 773 

56 443 752 595 

1 665 510 850 

6 840 903 616 

8 405 389 881 

 28 600 000 

 350 000 000 

Total expenditure3

141 280 422 939

139 034 233 715 

REVENUE 

+ 2,38

– 0,79

+ 15,83

+ 8,50

+ 3,01

—

+ 19,49

+ 1,62

Description 

Budget 20154 

Budget 20145 

Change (%) 

1 The figures in this column correspond to those in the 2015 budget (OJ L 69, 13.3.2015) plus Amending Budgets No 1 to 7/2015 and 

Council position on Draft Amending Budget No 8/2015. 

2The 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’. 

EN 

9 

EN 

 
 
 
 
                                                 
Miscellaneous revenue (Titles 4 to 9) 

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

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) 

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

3 045 497 557

1 434 557 708

5 545 428 277

1 005 406 925

p.m.

p.m.

7 133 244 000

4 095 463 000

Total revenue for Titles 3 to 9

11 613 299 265

10 646 298 202

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

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

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

18 759 400 000

18 023 353 946

16 084 600 000

17 689 735 350

92 884 369 728

94 613 600 163

Appropriations to be covered by the own resources referred to in Article 2 of Decision 
2007/436/EC, Euratom6
Total revenue7

129 667 123 674

128 387 935 513

141 280 422 939

139 034 233 715

– 45,08

+ 42,68

—

+ 74,17

+ 9,08

+ 16,63

+ 1,89

– 1,83

+ 1,00

+ 1,62

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 

Capping rate (in %)

1 % of non-capped 
VAT base  

1 % of gross 
national income 

1 % of gross 
national income 
multiplied by 
capping rate  

1 % of capped VAT 
base8 

Member States 
whose VAT base is 
capped 

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 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

1 706 142 000 

4 044 908 000

 198 876 547 

 412 388 025

 647 411 520 

1 429 950 658

1 009 757 767 

2 691 551 852

12 589 972 422 

29 998 426 500

 94 993 380 

 195 941 500

 716 534 000 

1 605 484 000

 721 214 000 

1 758 757 000

4 426 469 500 

10 723 591 000

9 641 876 785 

21 697 735 000

 254 557 226 

 414 701 663

5 678 630 500 

15 782 177 500

 104 197 550 

 89 467 685 

 141 763 284 

 291 317 000 

 162 048 000

 245 937 500

 363 756 951

 302 768 000

 424 456 952 

1 028 794 578

 57 656 446 

 79 473 735

2 656 093 000 

6 589 010 000

1 499 133 500 

3 201 701 000

1 673 268 277 

3 997 275 344

 785 527 000 

1 708 890 500

 545 644 129 

1 517 506 692

 186 363 000 

 260 067 500 

 366 916 000

 737 276 500

 50

 50

 50

 50

 50

 50

 50

 50

 50

 50

50

 50

 50

 50

 50

 50

 50

 50

 50

 50

 50

 50

 50

 50

 50

2 022 454 000 

1 706 142 000  

 206 194 013 

 714 975 329 

 198 876 547  

 647 411 520  

1 345 775 926 

1 009 757 767  

14 999 213 250 

12 589 972 422  

 97 970 750 

 802 742 000 

 879 378 500 

 94 993 380  

 716 534 000  

 721 214 000  

5 361 795 500 

4 426 469 500  

10 848 867 500 

9 641 876 785  

 207 350 832 

 207 350 832 Croatia 

7 891 088 750 

5 678 630 500  

 81 024 000 

 122 968 750 

 181 878 476 

 151 384 000 

 514 397 289 

 39 736 868 

 81 024 000 Cyprus 

 89 467 685  

 141 763 284  

 151 384 000 Luxembourg 

 424 456 952  

 39 736 868 Malta 

3 294 505 000 

2 656 093 000  

1 600 850 500 

1 499 133 500  

1 998 637 672 

1 673 268 277  

 854 445 250 

 758 753 346 

 183 458 000 

 368 638 250 

 785 527 000  

 545 644 129  

 183 458 000 Slovenia 

 260 067 500  

4 The figures in this column correspond to those in the 2015 budget (OJ L 69, 13.3.2015) plus Amending Budgets No 1 to 7/2015 and 

Council position on Draft Amending Budget No 8/2015. 

5The 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. 

6The  own  resources  for  the  2015  budget  are  determined  on  the  basis  of  the  budget  forecasts  adopted  at  the  163th  meeting  of  the 

Advisory Committee on Own Resources on 19 May 2015. 

7The  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. 

EN 

10 

EN 

 
                                                                                                                                                                                     
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 
base8 

Member States 
whose VAT base is 
capped 

Finland 

Sweden 

United Kingdom 

 913 380 000 

1 992 220 500

1 871 874 481 

4 301 727 510

11 122 338 554 

22 990 023 751

 50

 50

 50

 996 110 250 

 913 380 000  

2 150 863 755 

1 871 874 481  

11 495 011 876 

11 122 338 554  

Total 

60 308 984 005 

140 340 939 259   

70 170 469 632 

60 077 846 483   

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom (Chapter 1 3) 

TABLE 2 

Member State 

1 % of capped VAT base   Uniform rate of VAT own 

resource (in %) 

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 

United Kingdom 

(1) 

1 706 142 000

 198 876 547

 647 411 520

1 009 757 767

12 589 972 422

 94 993 380

 716 534 000

 721 214 000

4 426 469 500

9 641 876 785

 207 350 832

5 678 630 500

 81 024 000

 89 467 685

 141 763 284

 151 384 000

 424 456 952

 39 736 868

2 656 093 000

1 499 133 500

1 673 268 277

 785 527 000

 545 644 129

 183 458 000

 260 067 500

 913 380 000

1 871 874 481

11 122 338 554

(2) 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

Total

60 077 846 483   

TABLE 3 

VAT-based own resource at 
uniform rate 

(3) = (1) × (2) 

 511 842 600 

 59 662 964 

 194 223 456 

 302 927 330 

3 776 991 727 

 28 498 014 

 214 960 200 

 216 364 200 

1 327 940 850 

2 892 563 036 

 62 205 250 

1 703 589 150 

 24 307 200 

 26 840 306 

 42 528 985 

 45 415 200 

 127 337 086 

 11 921 060 

 796 827 900 

 449 740 050 

 501 980 483 

 235 658 100 

 163 693 239 

 55 037 400 

 78 020 250 

 274 014 000 

 561 562 344 

3 336 701 566 

18 023 353 946 

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) 
1 % of gross national 
income  

Uniform rate of ‘additional base’‚ 
own resource 

‘Additional base’ own 
resource at uniform rate

Member State 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

EN 

(1) 

4 044 908 000  

 412 388 025  

1 429 950 658  

2 691 551 852  

29 998 426 500  

 195 941 500  

1 605 484 000  

11 

(2) 

(3) = (1) × (2) 

2 677 114 263

 272 938 189

 946 409 981

1 781 398 206

19 854 398 530

 129 683 490

1 062 586 372

EN 

 
 
Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

United Kingdom 

Member State 

1 % of gross national 
income  

Uniform rate of ‘additional base’‚ 
own resource 

‘Additional base’ own 
resource at uniform rate

1 758 757 000  

10 723 591 000  

21 697 735 000  

 414 701 663  

15 782 177 500  

 162 048 000  

 245 937 500

 363 756 951  

 302 768 000  

1 028 794 578  

 79 473 735  

6 589 010 000  

3 201 701 000  

3 997 275 344  

1 708 890 500  

1 517 506 692  

 366 916 000  

 737 276 500  

1 992 220 500  

4 301 727 510  

22 990 023 751  

Total

140 340 939 259  

TABLE 4.1 

0,66184809 

1 164 029 800

7 097 387 238

14 360 602 477

 274 469 466

10 445 402 587

 107 251 144

 162 773 242

 240 751 810

 200 386 395

 680 905 632

 52 599 532

4 360 923 079

2 119 039 398

2 645 588 685

1 131 025 757

1 004 358 767

 242 842 620

 487 964 976

1 318 547 150

2 847 089 742

15 215 901 200

92 884 369 728

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 

Coefficient10 (%) 

Amount 

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

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

3. (1) – (2) 

4. Total allocated expenditure  
5. Enlargement related expenditure11 
6. Enlargement-adjusted total allocated expenditure = (4) – (5) 

7. United Kingdom’s correction original amount = (3) × (6) × 0,66 
8. United Kingdom’s advantage12 
9. Core United Kingdom’s correction = (7) – (8)  
10. Windfall gains deriving from traditional own resources13 

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

17,7333   

7,3956   

10,3377   

128 742 225 549

33 471 514 270

95 270 711 279

6 500 187 311

1 992 582 801

4 507 604 510

- 36 554 387

4 544 158 897

9Calculation of rate: (92 884 369 728) / (140 340 939 259) = 0,661847998299209. 
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). 

EN 

12 

EN 

 
 
 
 
 
 
 
 
                                                 
Correction of budgetary imbalances for the United Kingdom for the year 2013 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 6) 

Description 

Coefficient14 (%) 

Amount 

TABLE 4.2 

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

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

3. (1) – (2) 

4. Total allocated expenditure  
5. Enlargement related expenditure15 
6. Enlargement-adjusted total allocated expenditure = (4) – (5) 

7. United Kingdom’s correction original amount = (3) × (6) × 0,66 
8. United Kingdom’s advantage16 
9. Core United Kingdom’s correction = (7) – (8)  
10. Windfall gains deriving from traditional own resources17 
11. Correction for the United Kingdom18 = (9) – (10)  

TABLE 4.3 

16,0378   

6,0959   

9,9418   

134 745 129 775

31 288 595 815

103 456 533 960

6 788 418 578

 846 456 483

5 941 962 095

 18 914 477

5 923 047 619

Correction of budgetary imbalances for the United Kingdom for the year 2012 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 6) 

Description 

Coefficient19 (%) 

Amount 

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

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

3.  (1) – (2) 

4. Total allocated expenditure  
5. Enlargement related expenditure20 
5a.Pre-accession expenditure 

5b.Expenditure related to Art 4(1)(g) 

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

7. United Kingdom’s correction original amount = (3) × (6) × 0,66 
8. United Kingdom’s advantage21 
9. Core United Kingdom’s correction = (7) – (8)  
10. Windfall gains deriving from traditional own resources22 

16,1345   

7,2358   

8,8987   

126 017 496 941

30 151 705 809

3 084 631 771

27 067 074 038

95 865 791 132

5 630 330 443

 474 388 884

5 155 941 559

 12 333 175

14 Rounded percentages. 
15 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. 

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 € -380 865 288 between the provisional amount of the 2013 UK correction (€ 5 923 047 619, as calculated 
above)  and  the  previously  budgeted  amount  of  the  2013  UK  correction  (€  5  542  182  331,  entered  in  the  AB  3/2014)  is 
financed in chapter 36 of the AB 6/2015. 

19 Rounded percentages. 
20The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the 
EU on 01.05.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2011, as well as 
payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 
2007-2011  (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. 

EN 

13 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Description 
11. Correction for the United Kingdom23 = (9) – (10) 

Coefficient19 (%) 

Amount 

5 143 608 383

Correction of budgetary imbalances for the United Kingdom for the year 2011 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 5) 

Description 

Coefficient24 (%) 

Amount 

TABLE 4.4 

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

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

3.  (1) – (2) 

4. Total allocated expenditure  
5. Enlargement related expenditure25 
5a.Pre-accession expenditure 

5b.Expenditure related to Art 4(1)(g) 

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

7. United Kingdom’s correction original amount = (3) × (6) × 0,66 
8. United Kingdom’s advantage26 
9. Core United Kingdom’s correction = (7) – (8)  
10. Windfall gains deriving from traditional own resources27 
11. Correction for the United Kingdom28 = (9) – (10) 

TABLE 5.1 

14,9523   

7,3026   

7,6497   

116 702 674 481

26 837 206 246

3 046 579 123

23 790 627 123

89 865 468 236

4 537 145 502

 142 138 675

4 395 006 827

 8 632 837

4 386 373 990

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 4 544 158 897 (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) 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

2,88 

0,29 

1,02 

1,92 

3,45

0,35

1,22

2,29

5,52   

0,56   

1,95   

3,67   

(6) = (2) + (4) 
+ (5) 

(7) 

1,56 

0,16 

0,55 

1,04 

5,00

0,51

1,77

3,33

 227 330 088

 23 176 845

 80 365 439

 151 269 379

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 € -512 207 055 between the provisional amount of the 2012 UK correction (€ 5 143 608 383, as calculated 
above)  and  the  previously  budgeted  amount  of  the  2012  UK  correction  (€  4  631  401  328,  entered  in  the  AB  6/2013)  is 
financed in chapter 36 of the AB 6/2015. 

24 Rounded percentages. 
25The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the 
EU on 01.05.2004) 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. 

26 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. 

27 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). 

28 Note: The difference of € -197 962 241 between the definitive amount of the 2011 UK correction (€ 4 386 373 990, as calculated 
above)  and  the  previously  budgeted  amount  of  the  2011  UK  correction  (€  4  188  411  749,  entered  in  the  AB  3/2014)  is 
financed in chapter 35 of the AB 6/2015. 

EN 

14 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
                                                                                                                                                                                     
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 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

21,38 

0,14 

1,14 

1,25 

7,64 

15,46 

0,30 

11,25 

0,12 

0,18 

0,26 

0,22 

0,73 

0,06 

4,70 

2,28 

2,85 

1,22 

1,08 

0,26 

0,53 

1,42 

3,07 

United Kingdom 

Total 

16,38 

100,00 

The calculations are made to 15 decimal places. 

25,56

0,17

1,37

1,50

9,14

18,49

0,35

13,45

0,14

0,21

0,31

0,26

0,88

0,07

5,61

2,73

3,41

1,46

1,29

0,31

0,63

1,70

3,67

0,00

0,00

0,27   

2,19   

2,40   

14,64   

29,62   

0,57   

21,54   

0,22   

0,34   

0,50   

0,41   

1,40   

0,11   

0,00

0,00

5,46   

2,33   

2,07   

0,50   

1,01   

2,72   

0,00

0,00   

-19,17

-4,21

-2,05

-2,75

0,00 

0,08 

0,62 

0,68 

4,12 

8,35 

0,16 

6,07 

0,06 

0,09 

0,14 

0,12 

0,40 

0,03 

0,00 

0,00 

1,54 

0,66 

0,58 

0,14 

0,28 

0,77 

0,00 

0,00 

6,39

0,24

1,99

2,18

 290 405 953

 11 012 215

 90 230 685

 98 844 865

13,26

 602 682 406

26,84 1 219 446 279

0,51

 23 306 875

19,52

 886 982 795

0,20

0,30

0,45

0,37

1,27

0,10

1,40

0,68

4,94

2,11

1,88

0,45

0,91

2,46

0,92

0,00

 9 107 348

 13 822 068

 20 443 703

 17 016 030

 57 819 847

 4 466 547

 63 786 269

 30 994 726

 224 653 059

 96 042 290

 85 286 224

 20 621 247

 41 436 080

 111 965 875

 41 643 760

0 

100,00

100,00

-28,18

28,18 

100,00 4 544 158 897

TABLE 5.2 

Intermediate update of the financing of the 2013 UK correction (chapter 36) 

Member State 

Amount  

(1) 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

 21 086 719

 2 638 709

 8 452 106

 10 531 440

 23 687 365

 1 123 952

 12 880 201

 5 940 696

 57 278 112

 96 456 818

 1 527 600

 65 379 144

 1 558 619

 572 289

 1 804 672

- 688 281

 5 678 759

 754 325

EN 

15 

EN 

 
Member State 

Amount  

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

United Kingdom 

Total

TABLE 5.3 

 8 532 126

 1 859 547

 19 604 131

 9 472 101

 8 755 802

 2 200 336

 2 943 154

 8 548 776

 2 286 070

- 380 865 288

0

Intermediate update of the financing of the 2012 UK correction (chapter 36) 

Member State 

Amount  

(1) 

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 

United Kingdom 

Total

TABLE 5.4 

 20 609 337

 2 761 140

 8 144 978

 15 569 429

 35 721 878

 1 607 973

 13 192 753

 10 134 814

 61 882 563

 134 788 539

 1 255 475

 119 606 240

 1 962 450

 1 174 712

 2 581 885

- 626 437

 6 799 870

 800 752

 8 934 474

 2 296 477

 18 950 469

 12 984 470

 10 427 052

 2 497 710

 3 685 428

 9 962 881

 4 499 743

- 512 207 055

0

Financing of the definitive 2011 UK correction (chapter 35) 

Member State 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Amount  

(1) 

 11 815 757

 1 392 513

 4 784 685

 3 487 953

 10 915 347

EN 

16 

EN 

 
 
Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

Member State 

Amount  

 364 152

 3 453 266

 2 741 329

 27 503 186

 43 503 201

— 

 53 237 596

 1 207 563

 244 042

 768 575

 37 104

 2 508 198

 344 459

 5 167 025

 1 172 371

 9 539 521

 2 909 281

 2 915 322

 702 416

 1 459 572

 4 044 692

 1 743 115

United Kingdom 

Total

- 197 962 241

0

TABLE 6 
Summary of financing29 of the general budget by type of own resource and by Member State 

Traditional own resources (TOR) 

VAT and GNI-based own resources, including adjustments 

Member 
State 

Net sugar 
sector levies 
(75 %) 

Net customs 
duties (75 %) 

(1) 

(2) 

Total net 
traditional 
own 
resources (75 
%) 

(3) = (1) + 
(2) 

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
’ (%) 

Total own 
resources30 

(4) 

(5) 

(6) 

(7) 

Belgium 

 6 600 000 

1 777 109 
902 

1 783 709 
902 

 594 569 967  511 842 600

263  280 841 901

2 677 114 

 400 000 

 60 771 523 

 61 171 523 

 20 390 508

 59 662 964  272 938 189

 29 969 207  362 570 360 

0,33  423 741 883

Bulgaria 

Czech 
Republic 

 3 400 000 

 218 992 601 

 222 392 601 

 74 130 867  194 223 456  946 409 981  101 747 208

Denmark 

 3 400 000 

 343 547 332 

 346 947 332 

 115 649 111  302 927 330

206  180 858 201

1 781 398 

Germany 

 26 300 000 

3 673 396 
526 

3 699 696 
526 

1 233 232 
172

3 776 991 
727

19 854 398 

530  360 730 543

Estonia 

Ireland 

0 

0 

Greece 

 1 400 000 

 256 746 238 

 256 746 238 

 85 582 079  214 960 200

372  119 756 905

1 062 586 

 134 450 271 

 135 850 271 

 45 283 424  216 364 200

800  117 661 704

1 164 029 

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

3 469 798 
764 

(9) 

(10) = (3) + 
(8) 

3,13

5 253 508 
666

1 242 380 
645 

2 265 183 
737 

23 992 120 
800 

1,12

2,04

21,63

1 464 773 
246

2 612 131 
069

27 691 817 
326

1 397 303 
477 

1 498 055 
704 

9 174 674 
355 

1,26

1,35

8,27

1 654 049 
715

1 633 905 
975

10 447 294 
190

Spain 

France 

 4 700 000 

1 267 919 
835 

1 272 619 
835 

 30 900 000 

1 609 531 

1 640 431 

 424 206 612

 546 810 361

1 327 940 
850

7 097 387 

238  749 346 267

2 892 563 

14 360 602 

1 494 194 

18 747 360 

16,90

20 387 791 

 24 631 290 

 24 631 290 

 8 210 430

 28 498 014  129 683 490

 14 108 292  172 289 796 

0,16  196 921 086

29 p.m. (own resources + other revenue = total revenue = total expenditure); (129 667 123 674 + 11 613 299 265 = 141 280 422 939 = 

141 280 422 939). 

30 Total  own  resources  as  percentage  of  GNI:  (129  667  123  674)  /  (14  034  093  925  900)  =  0,92  %;  own  resources  ceiling  as 

percentage of GNI: 1,23 %. 

EN 

17 

EN 

  
                                                 
084 

084 

036

477

837

350 

434

Croatia 

 1 700 000 

 45 282 852 

 46 982 852 

 15 660 951

 62 205 250  274 469 466

 26 089 950  362 764 666 

0,33  409 747 518

Italy 

Cyprus 

Latvia 

 4 700 000 

1 620 394 
666 

1 625 094 
666 

 541 698 222

1 703 589 
150

10 445 402 
587

1 125 205 
775

13 274 197 
512 

11,97

14 899 292 
178

0 

0 

 19 145 718 

 19 145 718 

 6 381 906

 24 307 200  107 251 144

 13 835 980  145 394 324 

0,13  164 540 042

 28 395 898 

 28 395 898 

 9 465 299

 26 840 306  162 773 242

 15 813 111  205 426 659 

0,19  233 822 557

Lithuania 

 800 000 

 68 730 978 

 69 530 978 

 23 176 993

 42 528 985  240 751 810

 25 598 835  308 879 630 

0,28  378 410 608

Luxembourg 

0 

 15 703 791 

 15 703 791 

 5 234 597

 45 415 200  200 386 395

 15 738 416  261 540 011 

0,24  277 243 802

Hungary 

Malta 

 2 100 000 

 115 412 112 

 117 512 112 

 39 170 704  127 337 086  680 905 632

 72 806 674  881 049 392 

0,79  998 561 504

0 

 11 939 184 

 11 939 184 

 3 979 728

 11 921 060

 52 599 532

 6 366 083

 70 886 675 

0,06

 82 825 859

Austria 

 3 200 000 

Poland 

 12 800 000 

Portugal 

 100 000 

Romania 

 900 000 

Slovenia 

Slovakia 

Finland 

Netherlands 

 7 200 000 

2 226 496 
487 

2 233 696 
487 

 744 565 496  796 827 900

4 360 923 
079

2 119 039 
398

2 645 588 

 86 419 894

 36 323 121

 208 774 381 

 211 974 381 

 70 658 127  449 740 050

 482 300 013 

 495 100 013 

 165 033 338  501 980 483

685  272 747 180

 129 502 501 

 129 602 501 

 43 200 834  235 658 100

757  121 408 142

 122 403 526 

 123 303 526 

 41 101 175  163 693 239

767  107 384 400

1 004 358 

1 131 025 

5 244 170 
873 

2 605 102 
569 

3 420 316 
348 

1 488 091 
999 

1 275 436 
406 

4,73

2,35

3,08

1,34

1,15

7 477 867 
360

2 817 076 
950

3 915 416 
361

1 617 694 
500

1 398 739 
932

0 

 65 396 612 

 65 396 612 

 21 798 871

 55 037 400  242 842 620

 26 021 709  323 901 729 

0,29  389 298 341

 1 300 000 

 99 923 441 

 101 223 441 

 33 741 147

 78 020 250  487 964 976

 49 524 234  615 509 460 

0,55  716 732 901

 700 000 

Sweden 

 2 600 000 

United 
Kingdom 

 9 500 000 

Total 

 124 700 000 

 116 487 715 

 117 187 715 

 39 062 572  274 014 000

150  134 522 224

 519 515 847 

 522 115 847 

 174 038 616  561 562 344

2 847 089 
742

 50 172 688

1 318 547 

1 727 083 
374 

3 458 824 
774 

3 371 797 
676 

3 381 297 
676 

18 634 700 
000 

18 759 400 
000 

1 127 099 
226

6 253 133 
333

3 336 701 
566

15 215 901 
200

-5 635 193 
481

12 917 409 
285 

18 023 353 
946

92 884 369 
728

110 907 723 
674 

0 

1,56

3,12

11,65

100,00

1 844 271 
089

3 980 940 
621

16 298 706 
961

129 667 123 
674

B. GENERAL STATEMENT OF REVENUE BY BUDGET 
HEADING 

REVENUE —  

Figures 

Title 

Heading 

Budget 2015 

Draft amending budget No. 
8/2015 

New amount 

1 

3 

4 

5 

6 

7 

8 

9 

OWN RESOURCES 

SURPLUSES, BALANCES AND ADJUSTMENTS 

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

REVENUE ACCRUING FROM THE 
ADMINISTRATIVE OPERATION OF THE 
INSTITUTIONS 

CONTRIBUTIONS AND REFUNDS IN CONNECTION 
WITH UNION AGREEMENTS AND PROGRAMMES  

INTEREST ON LATE PAYMENTS AND FINES 

BORROWING AND LENDING OPERATIONS 

MISCELLANEOUS REVENUE 

138 270 491 148

1 434 557 708

-8 603 367 474 

7 133 244 000 

129 667 123 674

8 567 801 708

1 300 952 883  

1 300 952 883

54 453 674

40 000 000 

94 453 674

60 000 000  

123 000 000

6 890 000

30 201 000  

1 400 000 000 

30 000 000 

60 000 000

1 523 000 000

36 890 000

30 201 000

Total

141 280 546 413

-123 474 

141 280 422 939

EN 

18 

EN 

 
TITLE 1 — OWN RESOURCES 

Figures 

Title 
Chapter 

1 1 

1 2 

1 3 

1 4 

1 5 

1 6 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

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) 

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

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

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

CORRECTION OF BUDGETARY IMBALANCES 

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

124 700 000  

124 700 000

17 834 700 000

800 000 000 

18 634 700 000

18 023 353 946  

18 023 353 946

102 287 737 202

-9 403 367 474 

92 884 369 728

0  

p.m.

0

p.m.

Title 1 — Total

138 270 491 148

-8 603 367 474 

129 667 123 674

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

Figures 

Title Chapter 
Article Item 

1 2 

1 2 0 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

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

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

Chapter 1 2 — Total

17 834 700 000

17 834 700 000

800 000 000 

800 000 000 

18 634 700 000

18 634 700 000

Article 1 2 0 — Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, 
Euratom 

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

17 834 700 000 

800 000 000

18 634 700 000

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free 
movement of goods within the Union. This article may comprise levies, premiums, additional or compensatory amounts, additional 
amounts  or  factors,  Common  Customs  Tariff  duties  and  other  duties  established  or  to  be  established  by  the  institutions  of  the 
European  Union  in  respect  of  trade  with  third  countries  and  customs  duties  on  products  under  the  expired  Treaty  establishing  the 
European Coal and Steel Community. 

Figures are net of collection costs. 

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)(a) thereof. 

EN 

19 

EN 

 
 
 
 
 
 
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 

United Kingdom 

Member State 

Budget 2015 

Draft amending budget No. 
8/2015 

New amount 

1 700 817 398

 58 162 561

 209 591 104

 328 798 618

3 515 695 181

 23 573 852

 245 723 952

 128 678 232

1 213 487 198

1 540 432 850

 43 338 829

1 550 830 051

 18 323 780

 27 176 843

 65 780 312

 15 029 617

 110 457 394

 11 426 627

2 130 911 520

 199 811 559

 461 594 554

 123 942 873

 117 148 662

 62 589 092

 95 633 662

 111 486 820

 497 212 688

3 227 044 171

17 834 700 000

 76 292 504 

 2 608 962 

 9 401 497 

 14 748 714 

 157 701 345 

 1 057 438 

 11 022 286 

 5 772 039 

 54 432 637 

 69 098 234 

 1 944 023 

 69 564 615 

 821 938 

 1 219 055 

 2 950 666 

 674 174 

 4 954 718 

 512 557 

 95 584 967 

 8 962 822 

 20 705 459 

 5 559 628 

 5 254 864 

 2 807 520 

 4 289 779 

 5 000 895 

 22 303 159 

 144 753 505 

 800 000 000 

1 777 109 902

 60 771 523

 218 992 601

 343 547 332

3 673 396 526

 24 631 290

 256 746 238

 134 450 271

1 267 919 835

1 609 531 084

 45 282 852

1 620 394 666

 19 145 718

 28 395 898

 68 730 978

 15 703 791

 115 412 112

 11 939 184

2 226 496 487

 208 774 381

 482 300 013

 129 502 501

 122 403 526

 65 396 612

 99 923 441

 116 487 715

 519 515 847

3 371 797 676

18 634 700 000

 Article 1  2  0 — Total 

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

Figures 

Title Chapter 
Article Item 

1 4 

1 4 0 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

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

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

102 287 737 202

Chapter 1 4 — Total

102 287 737 202

-9 403 367 474 

-9 403 367 474 

92 884 369 728

92 884 369 728

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

Figures 

EN 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

102 287 737 202 

-9 403 367 474

92 884 369 728

20 

EN 

 
 
 
 
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 0,6618 %. 

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. 
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 

United Kingdom 

2 948 138 218

 300 569 728

1 042 222 019

1 961 742 240

21 864 405 229

 142 812 302

1 170 159 800

1 281 873 093

7 815 907 916

15 814 431 821

 302 256 027

11 502 867 468

 118 108 966

 179 251 974

 265 124 885

 220 672 982

 749 838 714

 57 924 570

4 802 411 377

2 333 565 332

2 913 421 073

1 245 527 807

1 106 037 387

 267 427 364

 537 365 257

1 452 033 370

3 135 321 563

16 756 318 720

102 287 737 202

- 271 023 955 

- 27 631 539 

- 95 812 038 

- 180 344 034 

-2 010 006 699 

- 13 128 812 

- 107 573 428 

- 117 843 293 

- 718 520 678 

-1 453 829 344 

- 27 786 561 

-1 057 464 881 

- 10 857 822 

- 16 478 732 

- 24 373 075 

- 20 286 587 

- 68 933 082 

- 5 325 038 

- 441 488 298 

- 214 525 934 

- 267 832 388 

- 114 502 050 

- 101 678 620 

- 24 584 744 

- 49 400 281 

- 133 486 220 

- 288 231 821 

-1 540 417 520 

-9 403 367 474 

2 677 114 263

 272 938 189

 946 409 981

1 781 398 206

19 854 398 530

 129 683 490

1 062 586 372

1 164 029 800

7 097 387 238

14 360 602 477

 274 469 466

10 445 402 587

 107 251 144

 162 773 242

 240 751 810

 200 386 395

 680 905 632

 52 599 532

4 360 923 079

2 119 039 398

2 645 588 685

1 131 025 757

1 004 358 767

 242 842 620

 487 964 976

1 318 547 150

2 847 089 742

15 215 901 200

92 884 369 728

 Article 1  4  0 — Total 

TITLE 3 — SURPLUSES, BALANCES AND ADJUSTMENTS 

Figures 

Title 
Chapter 

3 0 

EN 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL 
YEAR 

1 434 557 708  

1 434 557 708

21 

EN 

Title 
Chapter 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

3 1 

3 2 

3 4 

3 5 

3 6 

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 

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 

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

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

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

p.m.

-192 713 000 

-192 713 000

p.m.

p.m.

0  

0  

7 325 957 000 

7 325 957 000

p.m.

0

0

Title 3 — Total

1 434 557 708

7 133 244 000 

8 567 801 708

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 

Figures 

Title Chapter 
Article Item 

3 1 

3 1 0 

3 1 0 3 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

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 

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

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

Article 3 1 0 — Subtotal

Chapter 3 1 — Total

p.m.

p.m.

p.m.

-192 713 000 

-192 713 000 

-192 713 000 

-192 713 000

-192 713 000

-192 713 000

Article 3 1 0 — Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of 
Regulation (EC, Euratom) No 1150/2000 

Item 3 1 0 3 — Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) 
No 1150/2000  

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

p.m. 

-192 713 000

-192 713 000

Under Article 7(1) of Regulation (EEC, Euratom) No 1553/89, Member States are to send the Commission a statement of the total 
amount of the VAT resources base for the previous calendar year before 31 July. 

EN 

22 

EN 

 
 
 
 
 
 
 
 
 
 
Each Member State is debited with an amount calculated on the basis of that statement according to Union rules and credited with the 
12 payments actually made during the previous financial year. The Commission works out each Member State’s balance and informs 
it  in  time  for  that  Member  State  to  enter  its  balance  in  the  Commission’s  account  referred  to  in  Article  9(1)  of  Regulation  (EC, 
Euratom) No 1150/2000 on the first working day of December of the same year. 

Any  corrections  to  the  abovementioned  statements  resulting from  Commission  controls  in  accordance  with Article  9 of  Regulation 
(EEC,  Euratom)  No  1553/89  or/and  any  changes  to  the  GNI  of  previous  financial  years  that  have  an  effect  on  the  capping  of  the 
‘VAT’ base will lead to adjustments of the ‘VAT’ balances. 

The budgeted amounts include the balances deferred in 2014. 

Legal basis 

Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own 
resources accruing from value added tax (OJ L 155, 7.6.1989, p. 9). 

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), and in particular Article 10(4), (5) and (8) thereof. 

Member State 

Budget 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 

United Kingdom 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

 72 870 000 

 1 525 000 

 9 640 000 

- 5 927 000 

 72 870 000

 1 525 000

 9 640 000

- 5 927 000

- 103 806 000 

- 103 806 000

 608 000 

 7 099 000 

- 45 286 000 

- 72 892 000 

- 43 477 000 

- 1 184 000 

 608 000

 7 099 000

- 45 286 000

- 72 892 000

- 43 477 000

- 1 184 000

- 216 644 000 

- 216 644 000

 11 239 000 

 1 669 000 

 358 000 

 14 886 000 

 4 379 000 

 3 630 000 

- 26 259 000 

- 4 400 000 

 30 536 000 

 18 273 000 

- 12 492 000 

 1 905 000 

 6 967 000 

- 8 412 000 

 1 356 000 

 161 126 000 

- 192 713 000 

 11 239 000

 1 669 000

 358 000

 14 886 000

 4 379 000

 3 630 000

- 26 259 000

- 4 400 000

 30 536 000

 18 273 000

- 12 492 000

 1 905 000

 6 967 000

- 8 412 000

 1 356 000

 161 126 000

- 192 713 000

Item 3 1 0 3 — Total 

EN 

23 

EN 

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 

Figures 

Title Chapter 
Article Item 

3 2 

3 2 0 

3 2 0 3 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

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 

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

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

Article 3 2 0 — Subtotal

Chapter 3 2 — Total

p.m.

p.m.

p.m.

7 325 957 000 

7 325 957 000 

7 325 957 000 

7 325 957 000

7 325 957 000

7 325 957 000

Article 3 2 0 — Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of 
Regulation (EC, Euratom) No 1150/2000 

Item 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 

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

p.m. 

7 325 957 000

7 325 957 000

On  the  basis  of  figures  for  aggregate  gross  national  income  and  its  components  from  the  preceding  year,  supplied  by  the  Member 
States  in  accordance  with  Article  2(2)  of  Regulation  (EC,  Euratom)  No  1287/2003,  each  Member  State  shall  be  debited  with  an 
amount calculated according to Union rules and credited with the 12 payments made during that previous financial year. 

The  Commission  works  out  each  Member  State’s  balance  and  informs  it  in  time  for  that  Member  State  to  enter  its  balance  in  the 
account referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December of the same year. 

Any changes to the gross national product/gross national income of previous financial years pursuant to Article 2(2) of Regulation 
(EC, Euratom) No 1287/2003, subject to Articles 4 and 5 thereof, gives rise for each Member State concerned to an adjustment to the 
balance established pursuant to Article 10(7) of Regulation (EC, Euratom) No 1150/2000. 

The budgeted amounts include the balances deferred in 2014. 

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), and in particular Article 10(6), (7) and (8) thereof. 

Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (OJ 
L 181, 19.7.2003, p. 1). 

EN 

24 

EN 

 
 
 
 
 
 
 
 
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 

United Kingdom 

Member State 

Budget 2015 

Draft amending budget No. 
8/2015 

New amount 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

 147 716 000 

 59 923 000 

 51 471 000 

- 60 420 000 

 383 851 000 

 11 786 000 

 156 657 000 

- 171 235 000 

- 333 271 000 

 300 400 000 

- 5 551 000 

1 167 877 000 

 55 184 000 

- 1 293 000 

 6 460 000 

 74 065 000 

 42 869 000 

 17 767 000 

 538 657 000 

- 72 668 000 

 197 995 000 

 21 688 000 

 40 791 000 

 14 745 000 

- 14 817 000 

 9 616 000 

 41 121 000 

4 644 573 000 

7 325 957 000 

 147 716 000

 59 923 000

 51 471 000

- 60 420 000

 383 851 000

 11 786 000

 156 657 000

- 171 235 000

- 333 271 000

 300 400 000

- 5 551 000

1 167 877 000

 55 184 000

- 1 293 000

 6 460 000

 74 065 000

 42 869 000

 17 767 000

 538 657 000

- 72 668 000

 197 995 000

 21 688 000

 40 791 000

 14 745 000

- 14 817 000

 9 616 000

 41 121 000

4 644 573 000

7 325 957 000

Item 3 2 0 3 — Total

TITLE 5 — REVENUE ACCRUING FROM THE ADMINISTRATIVE 
OPERATION OF THE INSTITUTIONS 

Figures 

Title 
Chapter 

5 0 

5 1 

5 2 

5 5 

5 7 

5 8 

5 9 

EN 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

PROCEEDS FROM THE SALE OF MOVABLE PROPERTY 
(SUPPLY OF GOODS) AND IMMOVABLE PROPERTY  

PROCEEDS FROM LETTING AND HIRING 

REVENUE FROM INVESTMENTS OR LOANS GRANTED, 
BANK AND OTHER INTEREST 

REVENUE FROM THE SUPPLY OF SERVICES AND WORK  

OTHER CONTRIBUTIONS AND REFUNDS IN CONNECTION 
WITH THE ADMINISTRATIVE OPERATION OF THE 
INSTITUTIONS 

MISCELLANEOUS COMPENSATION 

OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS 

Title 5 — Total

25 

p.m.

p.m.

p.m.

p.m.

50 453 674

40 000 000 

90 453 674

p.m.

p.m.

p.m.

4 000 000  

54 453 674

40 000 000 

p.m.

p.m.

p.m.

4 000 000

94 453 674

EN 

 
 
 
 
 
 
CHAPTER 5 2 — REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK 
AND OTHER INTEREST 

Figures 

Title Chapter 
Article Item 

5 2 

5 2 0 

5 2 1 

5 2 2 

5 2 3 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

REVENUE FROM INVESTMENTS OR LOANS GRANTED, 
BANK AND OTHER INTEREST 

Revenue from investments or loans granted, bank and other 
interest on the institutions’ accounts 

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

Interest yielded by prefinancing  

Revenue generated on Trust Accounts — Assigned revenue 

Chapter 5 2 — Total

453 674  

10 000 000

40 000 000  

p.m.

50 453 674

40 000 000 

40 000 000 

453 674

50 000 000

40 000 000

p.m.

90 453 674

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

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

10 000 000 

40 000 000

50 000 000

This  article  is  intended  to  record  the  revenue  accruing  from  the  repayment  of  interest  by  the  subsidised  organisations  which  have 
placed advances received from the Commission on interest-bearing accounts. If they remain unused, these advances and the interest 
on them have to be repaid to the Commission. 

Commission 

50 000 000

TITLE 7 — INTEREST ON LATE PAYMENTS AND FINES 

Figures 

Title 
Chapter 

7 0 

7 1 

7 2 

Heading 

INTEREST ON LATE PAYMENTS 

FINES 

INTEREST ON DEPOSITS AND FINES 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

23 000 000

100 000 000

p.m.

35 000 000 

1 365 000 000 

58 000 000

1 465 000 000

p.m.

Title 7 — Total

123 000 000

1 400 000 000 

1 523 000 000

CHAPTER 7 0 — INTEREST ON LATE PAYMENTS 

Figures 

Title Chapter 
Article Item 

7 0 

7 0 0 

7 0 0 0 

EN 

Heading 

INTEREST ON LATE PAYMENTS 

Interest on late payments 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

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

5 000 000

5 000 000 

10 000 000

26 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Title Chapter 
Article Item 

Heading 

7 0 0 1 

Other interest on late payments 

7 0 1 

Interest on late payments and other interest on fines  

Article 7 0 0 — Subtotal

Chapter 7 0 — Total

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

3 000 000  

8 000 000

15 000 000

23 000 000

5 000 000 

30 000 000 

35 000 000 

3 000 000

13 000 000

45 000 000

58 000 000

Article 7 0 0 — Interest on late payments 

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

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

5 000 000 

5 000 000

10 000 000

Any delay by a Member State in making the entry in the account opened in the name of the Commission referred to in Article 9(1) of 
Regulation (EC, Euratom) No 1150/2000 gives rise to the payment of interest by the Member State concerned. 

In the case of Member States whose currency is the euro, the interest rate shall be equal to the rate as published in the Official Journal 
of the European Union, C series, which the European Central Bank applied to its refinancing operations, on the first day of the month 
in  which  the  due  date fell,  increased by  two  percentage points.  This rate  shall  be  increased by  0,25 of  a percentage  point  for each 
month of delay. The increased rate shall be applied to the entire period of delay. 

In the case of Member States whose currency is not the euro, the rate shall be equal to the rate applied on the first day of the month in 
question by the central banks for their main refinancing operations, increased by two percentage points, or, for the Member States for 
which the Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member 
State’s money market, increased by two percentage points. This rate shall be increased by 0,25 of a percentage point for each month 
of delay. The increased rate shall be applied to the entire period of delay. 

The interest rate applies to all entries of own resources enumerated under Article 10 of Regulation (EC, Euratom) No 1150/2000. 

Council 

Commission 

European External Action Service 

Legal basis 

Total

p.m.

10 000 000

p.m.

10 000 000

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). 

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 78(4) thereof. 

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

Figures 

EN 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

15 000 000 

30 000 000

45 000 000

27 

EN 

 
 
 
 
 
 
Remarks 

This article is intended to receive accrued interest on special accounts for fines and interest on late payment connected with fines. 

Legal basis 

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 
and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1). 

Council  Regulation  (EC)  No  139/2004  of  20  January  2004  on  the  control  of  concentrations  between  undertakings  (OJ  L  24, 
29.1.2004, p. 1), and in particular Articles 14 and 15 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 78(4) thereof. 

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) 
No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 
362, 31.12.2012, p. 1), and in particular Article 83 thereof. 

CHAPTER 7 1 — FINES 

Figures 

Title Chapter 
Article Item 

7 1 

7 1 0 

7 1 1 

7 1 2 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

FINES 

Fines, periodic penalty payments and other penalties 

100 000 000

1 315 000 000 

1 415 000 000

Excess emissions premiums for new passenger cars 

p.m.

p.m.

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 

p.m.

50 000 000 

50 000 000

Chapter 7 1 — Total

100 000 000

1 365 000 000 

1 465 000 000

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

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

100 000 000 

1 315 000 000

1 415 000 000

The Commission may impose fines, periodic penalty payments and other penalties on undertakings and associations of undertakings 
for not respecting bans or not carrying out their obligations under the Regulations below or under Articles 101 and 102 of the Treaty 
on the Functioning of the European Union. 

The fines must normally be paid within three months of the Commission decision being notified. However, the Commission will not 
collect the amount due when the undertaking has lodged an appeal with the Court of Justice of the European Union; the undertaking 
must accept that interest will be paid on the debt after the final date for payment and provide the Commission with a bank guarantee 
covering both the principal of the debt and interest or surcharges by the final date for payment. 

Legal basis 

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 
and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1). 

EN 

28 

EN 

 
 
 
 
 
Council  Regulation  (EC)  No  139/2004  of  20  January  2004  on  the  control  of  concentrations  between  undertakings  (OJ  L  24, 
29.1.2004, p. 1), and in particular Articles 14 and 15 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). 

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) 
No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 
362, 31.12.2012, p. 1). 

Article 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 

Figures 

Legal basis 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

p.m. 

50 000 000

50 000 000

Treaty on the Functioning of the European Union, and in particular Article 260(2) thereof. 

TITLE 8 — BORROWING AND LENDING OPERATIONS 

Figures 

Title 
Chapter 

8 0 

8 1 

8 2 

8 3 

8 5 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

REVENUE RESULTING FROM THE EUROPEAN UNION 
GUARANTEE FOR BORROWING AND LENDING 
OPERATIONS IN THE MEMBER STATES 

LOANS GRANTED BY THE COMMISSION 

REVENUE RESULTING FROM THE EUROPEAN UNION 
GUARANTEE FOR BORROWING AND LENDING 
OPERATIONS FOR THIRD COUNTRIES 

REVENUE RESULTING FROM THE EUROPEAN UNION 
GUARANTEE FOR LOANS GRANTED BY FINANCIAL 
ESTABLISHMENTS IN THIRD COUNTRIES 

REVENUE FROM CONTRIBUTIONS BY GUARANTEE 
BODIES 

Title 8 — Total

30 000 000 

p.m.

p.m.

p.m.

p.m.

6 890 000  

6 890 000

30 000 000 

p.m.

30 000 000

p.m.

p.m.

6 890 000

36 890 000

CHAPTER 8 1 — LOANS GRANTED BY THE COMMISSION 

Figures 

Title Chapter 
Article Item 

8 1 

8 1 0 

EN 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

LOANS GRANTED BY THE COMMISSION 

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.

30 000 000 

30 000 000

29 

EN 

 
 
 
 
 
 
 
Title Chapter 
Article Item 

8 1 3 

Heading 

Budget 2015 

Draft amending budget 
No. 8/2015 

New amount 

Capital repayments and interest in respect of loans and risk 
capital granted by the Commission to developing countries in 
the Mediterranean region and South Africa under the 
European Union Investment Partners operation 

Chapter 8 1 — Total

p.m.

p.m.

30 000 000 

p.m.

30 000 000

Article 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 

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 8/2015 

New amount 

p.m. 

30 000 000

30 000 000

This  article  is  intended  to  record  capital  repayments  and  interest  payments  on  special  loans  and  risk  capital  granted  from  the 
appropriations  in  Chapters  21  03  and  22  02  of  the  statement  of  expenditure  in  Section  III  ‘Commission’  to  Mediterranean  third 
countries.  

It also comprises capital repayments and interest payments on special loans and risk capital granted to certain Mediterranean Member 
States which, however, represent a very small proportion of the overall amount. These loans/risk capital were granted at a time those 
countries had not yet joined the Union. 

The revenue obtained normally exceeds the amounts forecast in the budget because of the interest payments on special loans which 
may still be disbursed during the preceding financial year as well as during the current financial year. The interest on special loans and 
risk  capital  is  charged  from  the  moment  the  loans  are  disbursed;  interest  on  special  loans  is  paid  in  six-monthly  instalments  and 
interest on risk capital generally in annual instalments. 

This article may accommodate, in accordance with Article 21 of the Financial Regulation, assigned revenue which is used to provide 
additional appropriations to finance expenditure to which this revenue is assigned. 

Legal basis 

For the legal basis, see remarks for Chapters 21 03 and 22 02 of the statement of expenditure in Section III ‘Commission’. 

EN 

30 

EN