Definitive adoption (EU, Euratom) 2016/1622 of amending budget No 2 of the European Union for the financial year 2016
Date: 2016-07-06
Institutions: European Parliament
Subjects: EFTA countries, Member States' contribution, adoption of the budget, amending budget, budgetary resources, financial year, general budget (EU)




L_2016248EN.01000101.xml










15.9.2016   


EN


Official Journal of the European Union


L 248/1








            DEFINITIVE ADOPTION (EU, Euratom) 2016/1622
of amending budget No 2 of the European Union for the financial year 2016


THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

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


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


Having regard to Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (1),


Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (2),


Having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 (3),


Having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management (4),


Having regard to the general budget of the European Union for the financial year 2016, as definitively adopted on 25 November 2015 (5),


Having regard to draft amending budget No 2 of the European Union for the financial year 2016, which the Commission adopted on 15 April 2016,


Having regard to the position on draft amending budget No 2/2016, which the Council adopted on 17 June 2016 and forwarded to Parliament on the same day,


Having regard to Parliament’s approval of 6 July 2016 of the Council position,


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

DECLARES:



Sole Article
The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and amending budget No 2 of the European Union for the financial year 2016 has been definitively adopted.




Done at Strasbourg, 6 July 2016.


The President

M. SCHULZ
            





(1)  
            OJ L 163, 23.6.2007, p. 17.

(2)  
            OJ L 298, 26.10.2012, p. 1.

(3)  
            OJ L 347, 20.12.2013, p. 884.

(4)  
            OJ C 373, 20.12.2013, p. 1.

(5)  
            OJ L 48, 24.2.2016.





AMENDING BUDGET No 2 FOR THE FINANCIAL YEAR 2016

CONTENTS

GENERAL STATEMENT OF REVENUE






A. Introduction and financing of the general budget
3








B. General statement of revenue by budget heading
11










— Title 1:

Own resources
12










— Title 3:

Surpluses, balances and adjustments
16



A.   INTRODUCTION AND FINANCING OF THE GENERAL BUDGET


FINANCING OF THE GENERAL BUDGET


Appropriations to be covered during the financial year 2016 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources


EXPENDITURE









Description


Budget 2016 (1)



Budget 2015 (2)



Change (%)










1.


Smart and inclusive growth






66 262 537 636 


66 853 308 910 


–0,88 










2.


Sustainable growth: natural resources






55 120 803 654 


55 978 784 039 


–1,53 










3.


Security and citizenship






3 022 287 739 


1 926 965 795 


+56,84 










4.


Global Europe






10 155 590 403 


7 478 225 907 


+35,80 










5.


Administration






8 935 076 052 


8 658 632 705 


+3,19 










6.


Compensation






p.m.


p.m.


—




Special instruments


389 000 000 


384 505 583 


+1,17 





Total expenditure
 (3)




143 885 295 484 




141 280 422 939 




+1,84 









REVENUE









Description


Budget 2016 (4)



Budget 2015 (5)



Change (%)




Miscellaneous revenue (Titles 4 to 9)


1 616 701 373 


3 045 497 557 


–46,92 




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


1 349 116 814 


1 434 557 708 


–5,96 




Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2)


p.m.


p.m.


—




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


p.m.


7 133 244 000 


—





Total revenue for Titles 3 to 9




2 965 818 187 




11 613 299 265 




–74,46 





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


18 590 000 000 


18 759 400 000 


–0,90 




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


18 812 783 576 


18 023 353 946 


+4,38 




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


103 516 693 721 


92 884 369 728 


+11,45 




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



140 919 477 297 


129 667 123 674 


+8,68 





Total revenue
 (7)




143 885 295 484 




141 280 422 939 




+1,84 









TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom











Member State


1 % of non-capped VAT base


1 % of gross national income


Capping rate (in %)


1 % of gross national income multiplied by capping rate


1 % of capped VAT base (8)



Member States whose VAT base is capped




 


(1)


(2)


(3)


(4)


(5)


(6)




Belgium


1 744 699 000 


4 145 592 000 


50 


2 072 796 000 


1 744 699 000 


 




Bulgaria


210 850 884 


421 349 576 


50 


210 674 788 


210 674 788 


Bulgaria




Czech Republic


669 395 447 


1 504 649 302 


50 


752 324 651 


669 395 447 


 




Denmark


1 039 399 365 


2 784 815 730 


50 


1 392 407 865 


1 039 399 365 


 




Germany


13 041 327 753 


31 089 578 000 


50 


15 544 789 000 


13 041 327 753 


 




Estonia


100 673 730 


206 957 500 


50 


103 478 750 


100 673 730 


 




Ireland


730 296 000 


1 681 832 000 


50 


840 916 000 


730 296 000 


 




Greece


737 959 500 


1 825 366 000 


50 


912 683 000 


737 959 500 


 




Spain


4 584 349 000 


11 112 124 500 


50 


5 556 062 250 


4 584 349 000 


 




France


9 842 907 391 


22 246 075 500 


50 


11 123 037 750 


9 842 907 391 


 




Croatia


261 595 059 


427 238 463 


50 


213 619 232 


213 619 232 


Croatia




Italy


5 806 143 000 


16 221 126 500 


50 


8 110 563 250 


5 806 143 000 


 




Cyprus


106 733 609 


164 549 000 


50 


82 274 500 


82 274 500 


Cyprus




Latvia


94 350 984 


258 200 500 


50 


129 100 250 


94 350 984 


 




Lithuania


150 145 740 


384 106 522 


50 


192 053 261 


150 145 740 


 




Luxembourg


298 311 000 


319 485 000 


50 


159 742 500 


159 742 500 


Luxembourg




Hungary


446 561 568 


1 118 843 433 


50 


559 421 717 


446 561 568 


 




Malta


58 943 842 


83 745 500 


50 


41 872 750 


41 872 750 


Malta




Netherlands


2 731 320 500 


6 795 975 500 


50 


3 397 987 750 


2 731 320 500 


 




Austria


1 540 873 000 


3 299 760 000 


50 


1 649 880 000 


1 540 873 000 


 




Poland


1 853 096 591 


4 416 658 720 


50 


2 208 329 360 


1 853 096 591 


 




Portugal


808 661 500 


1 766 052 500 


50 


883 026 250 


808 661 500 


 




Romania


579 320 158 


1 617 874 308 


50 


808 937 154 


579 320 158 


 




Slovenia


187 196 000 


376 395 000 


50 


188 197 500 


187 196 000 


 




Slovakia


266 308 000 


773 099 500 


50 


386 549 750 


266 308 000 


 




Finland


932 204 500 


2 045 366 500 


50 


1 022 683 250 


932 204 500 


 




Sweden


1 958 026 409 


4 517 946 432 


50 


2 258 973 216 


1 958 026 409 


 




United Kingdom


12 155 879 682 


25 379 828 021 


50 


12 689 914 011 


12 155 879 682 


 





Total




62 937 529 212 




146 984 591 507 



 



73 492 295 755 




62 709 278 588 



 








TABLE 2

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








Member State


1 % of capped VAT base


Uniform rate of VAT own resource (in %)


VAT-based own resource at uniform rate




 


(1)


(2)


(3) = (1) × (2)




Belgium


1 744 699 000 


0,300 


523 409 700 




Bulgaria


210 674 788 


0,300 


63 202 436 




Czech Republic


669 395 447 


0,300 


200 818 634 




Denmark


1 039 399 365 


0,300 


311 819 810 




Germany


13 041 327 753 


0,300 


3 912 398 326 




Estonia


100 673 730 


0,300 


30 202 119 




Ireland


730 296 000 


0,300 


219 088 800 




Greece


737 959 500 


0,300 


221 387 850 




Spain


4 584 349 000 


0,300 


1 375 304 700 




France


9 842 907 391 


0,300 


2 952 872 217 




Croatia


213 619 232 


0,300 


64 085 770 




Italy


5 806 143 000 


0,300 


1 741 842 900 




Cyprus


82 274 500 


0,300 


24 682 350 




Latvia


94 350 984 


0,300 


28 305 295 




Lithuania


150 145 740 


0,300 


45 043 722 




Luxembourg


159 742 500 


0,300 


47 922 750 




Hungary


446 561 568 


0,300 


133 968 470 




Malta


41 872 750 


0,300 


12 561 825 




Netherlands


2 731 320 500 


0,300 


819 396 150 




Austria


1 540 873 000 


0,300 


462 261 900 




Poland


1 853 096 591 


0,300 


555 928 977 




Portugal


808 661 500 


0,300 


242 598 450 




Romania


579 320 158 


0,300 


173 796 047 




Slovenia


187 196 000 


0,300 


56 158 800 




Slovakia


266 308 000 


0,300 


79 892 400 




Finland


932 204 500 


0,300 


279 661 350 




Sweden


1 958 026 409 


0,300 


587 407 923 




United Kingdom


12 155 879 682 


0,300 


3 646 763 905 





Total




62 709 278 588 



 



18 812 783 576 









TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom (Chapter 1 4)








Member State


1 % of gross national income


Uniform rate of ‘additional base’‚ own resource


‘Additional base’ own resource at uniform rate




 


(1)


(2)


(3) = (1) × (2)




Belgium


4 145 592 000 


 


2 919 612 001 




Bulgaria


421 349 576 


 


296 743 452 




Czech Republic


1 504 649 302 


 


1 059 677 884 




Denmark


2 784 815 730 


 


1 961 259 436 




Germany


31 089 578 000 


 


21 895 426 525 




Estonia


206 957 500 


 


145 753 755 




Ireland


1 681 832 000 


 


1 184 462 169 




Greece


1 825 366 000 


 


1 285 548 718 




Spain


11 112 124 500 


 


7 825 924 994 




France


22 246 075 500 


 


15 667 221 716 




Croatia


427 238 463 


 


300 890 812 




Italy


16 221 126 500 


 


11 424 036 809 




Cyprus


164 549 000 


 


115 886 762 




Latvia


258 200 500 


0,7042690 (9)



181 842 612 




Lithuania


384 106 522 


 


270 514 323 




Luxembourg


319 485 000 


 


225 003 387 




Hungary


1 118 843 433 


 


787 966 764 




Malta


83 745 500 


 


58 979 361 




Netherlands


6 795 975 500 


 


4 786 194 982 




Austria


3 299 760 000 


 


2 323 918 730 




Poland


4 416 658 720 


 


3 110 515 894 




Portugal


1 766 052 500 


 


1 243 776 057 




Romania


1 617 874 308 


 


1 139 418 748 




Slovenia


376 395 000 


 


265 083 337 




Slovakia


773 099 500 


 


544 470 025 




Finland


2 045 366 500 


 


1 440 488 254 




Sweden


4 517 946 432 


 


3 181 849 691 




United Kingdom


25 379 828 021 


 


17 874 226 523 





Total




146 984 591 507 



 



103 516 693 721 









TABLE 4

Correction of budgetary imbalances for the United Kingdom for the year 2015 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)







Description


Coefficient (10) (%)


Amount










1.


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






19,4288


 










2.


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






7,3919


 










3.


(1) – (2)






12,0369


 











4.



Total allocated expenditure






 



130 016 348 031 











5.


Enlargement related expenditure (11)







 


36 305 752 879 










6.


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






 


93 710 595 151 










7.


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






 


7 444 724 929 










8.


United Kingdom’s advantage (12)







 


2 212 027 407 










9.


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






 


5 232 697 523 










10.


Windfall gains deriving from traditional own resources (13)







 


–50 550 782 










11.


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






 


5 283 248 305 








TABLE 5

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 283 248 305  (Chapter 1 5)












Member State


Percentage share of GNI base


Shares without the United Kingdom


Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom


Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2


Column 4 distributed in accordance with column 3


Financing scale


Financing scale applied to the correction




 


(1)


(2)


(3)


(4)


(5)


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


(7)




Belgium


2,82 


3,41 


5,46 


 


1,54 


4,95 


261 447 948 




Bulgaria


0,29 


0,35 


0,56 


 


0,16 


0,50 


26 573 040 




Czech Republic


1,02 


1,24 


1,98 


 


0,56 


1,80 


94 892 954 




Denmark


1,89 


2,29 


3,67 


 


1,03 


3,32 


175 628 561 




Germany


21,15 


25,57 


0,00 


–19,17 


0,00 


6,39 


337 679 947 




Estonia


0,14 


0,17 


0,27 


 


0,08 


0,25 


13 052 084 




Ireland


1,14 


1,38 


2,22 


 


0,62 


2,01 


106 067 246 




Greece


1,24 


1,50 


2,40 


 


0,68 


2,18 


115 119 431 




Spain


7,56 


9,14 


14,64 


 


4,13 


13,26 


700 802 719 




France


15,13 


18,29 


29,31 


 


8,26 


26,56 


1 402 981 958 




Croatia


0,29 


0,35 


0,56 


 


0,16 


0,51 


26 944 431 




Italy


11,04 


13,34 


21,37 


 


6,02 


19,36 


1 023 009 556 




Cyprus


0,11 


0,14 


0,22 


 


0,06 


0,20 


10 377 528 




Latvia


0,18 


0,21 


0,34 


 


0,10 


0,31 


16 283 800 




Lithuania


0,26 


0,32 


0,51 


 


0,14 


0,46 


24 224 251 




Luxembourg


0,22 


0,26 


0,42 


 


0,12 


0,38 


20 148 798 




Hungary


0,76 


0,92 


1,47 


 


0,42 


1,34 


70 561 531 




Malta


0,06 


0,07 


0,11 


 


0,03 


0,10 


5 281 535 




Netherlands


4,62 


5,59 


0,00 


–4,19 


0,00 


1,40 


73 814 596 




Austria


2,24 


2,71 


0,00 


–2,04 


0,00 


0,68 


35 840 396 




Poland


3,00 


3,63 


5,82 


 


1,64 


5,27 


278 543 175 




Portugal


1,20 


1,45 


2,33 


 


0,66 


2,11 


111 378 737 




Romania


1,10 


1,33 


2,13 


 


0,60 


1,93 


102 033 658 




Slovenia


0,26 


0,31 


0,50 


 


0,14 


0,45 


23 737 913 




Slovakia


0,53 


0,64 


1,02 


 


0,29 


0,92 


48 756 674 




Finland


1,39 


1,68 


2,69 


 


0,76 


2,44 


128 994 091 




Sweden


3,07 


3,72 


0,00 


–2,79 


0,00 


0,93 


49 071 747 




United Kingdom


17,27 


0,00 


0,00 


 


0,00 


0,00 


0 





Total




100,00 




100,00 




100,00 




–28,19 




28,19 




100,00 




5 283 248 305 





The calculations are made to 15 decimal places.

TABLE 6

Summary of financing (14) of the general budget by type of own resource and by Member State















Member State


Traditional own resources (TOR)


VAT and GNI-based own resources, including adjustments


Total own resources (15)





Net sugar sector levies (75 %)


Net customs duties (75 %)


Total net traditional own resources (75 %)


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


VAT-based own resource


GNI-based own resource


United Kingdom correction


Total ‘national contributions’


Share in total ‘national contributions’ (%)




 


(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6)


(7)


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


(9)


(10) = (3) + (8)




Belgium


6 600 000 


1 769 700 000 


1 776 300 000 


592 100 000 


523 409 700 


2 919 612 001 


261 447 948 


3 704 469 649 


3,03 


5 480 769 649 




Bulgaria


400 000 


58 200 000 


58 600 000 


19 533 333 


63 202 436 


296 743 452 


26 573 040 


386 518 928 


0,32 


445 118 928 




Czech Republic


3 400 000 


216 200 000 


219 600 000 


73 200 000 


200 818 634 


1 059 677 884 


94 892 954 


1 355 389 472 


1,11 


1 574 989 472 




Denmark


3 400 000 


340 900 000 


344 300 000 


114 766 667 


311 819 810 


1 961 259 436 


175 628 561 


2 448 707 807 


2,00 


2 793 007 807 




Germany


26 300 000 


3 655 500 000 


3 681 800 000 


1 227 266 664 


3 912 398 326 


21 895 426 525 


337 679 947 


26 145 504 798 


21,37 


29 827 304 798 




Estonia


0 


24 900 000 


24 900 000 


8 300 000 


30 202 119 


145 753 755 


13 052 084 


189 007 958 


0,15 


213 907 958 




Ireland


0 


250 700 000 


250 700 000 


83 566 667 


219 088 800 


1 184 462 169 


106 067 246 


1 509 618 215 


1,23 


1 760 318 215 




Greece


1 400 000 


130 300 000 


131 700 000 


43 900 000 


221 387 850 


1 285 548 718 


115 119 431 


1 622 055 999 


1,33 


1 753 755 999 




Spain


4 700 000 


1 261 400 000 


1 266 100 000 


422 033 334 


1 375 304 700 


7 825 924 994 


700 802 719 


9 902 032 413 


8,09 


11 168 132 413 




France


30 900 000 


1 571 200 000 


1 602 100 000 


534 033 333 


2 952 872 217 


15 667 221 716 


1 402 981 958 


20 023 075 891 


16,37 


21 625 175 891 




Croatia


1 700 000 


44 000 000 


45 700 000 


15 233 334 


64 085 770 


300 890 812 


26 944 431 


391 921 013 


0,32 


437 621 013 




Italy


4 700 000 


1 596 900 000 


1 601 600 000 


533 866 667 


1 741 842 900 


11 424 036 809 


1 023 009 556 


14 188 889 265 


11,60 


15 790 489 265 




Cyprus


0 


17 800 000 


17 800 000 


5 933 333 


24 682 350 


115 886 762 


10 377 528 


150 946 640 


0,12 


168 746 640 




Latvia


0 


28 200 000 


28 200 000 


9 400 000 


28 305 295 


181 842 612 


16 283 800 


226 431 707 


0,19 


254 631 707 




Lithuania


800 000 


69 600 000 


70 400 000 


23 466 667 


45 043 722 


270 514 323 


24 224 251 


339 782 296 


0,28 


410 182 296 




Luxembourg


0 


15 100 000 


15 100 000 


5 033 333 


47 922 750 


225 003 387 


20 148 798 


293 074 935 


0,24 


308 174 935 




Hungary


2 100 000 


109 300 000 


111 400 000 


37 133 333 


133 968 470 


787 966 764 


70 561 531 


992 496 765 


0,81 


1 103 896 765 




Malta


0 


11 200 000 


11 200 000 


3 733 333 


12 561 825 


58 979 361 


5 281 535 


76 822 721 


0,06 


88 022 721 




Netherlands


7 200 000 


2 230 500 000 


2 237 700 000 


745 900 000 


819 396 150 


4 786 194 982 


73 814 596 


5 679 405 728 


4,64 


7 917 105 728 




Austria


3 200 000 


208 100 000 


211 300 000 


70 433 334 


462 261 900 


2 323 918 730 


35 840 396 


2 822 021 026 


2,31 


3 033 321 026 




Poland


12 800 000 


489 200 000 


502 000 000 


167 333 334 


555 928 977 


3 110 515 894 


278 543 175 


3 944 988 046 


3,22 


4 446 988 046 




Portugal


100 000 


131 200 000 


131 300 000 


43 766 667 


242 598 450 


1 243 776 057 


111 378 737 


1 597 753 244 


1,31 


1 729 053 244 




Romania


900 000 


123 500 000 


124 400 000 


41 466 667 


173 796 047 


1 139 418 748 


102 033 658 


1 415 248 453 


1,16 


1 539 648 453 




Slovenia


0 


64 200 000 


64 200 000 


21 400 000 


56 158 800 


265 083 337 


23 737 913 


344 980 050 


0,28 


409 180 050 




Slovakia


1 300 000 


96 400 000 


97 700 000 


32 566 667 


79 892 400 


544 470 025 


48 756 674 


673 119 099 


0,55 


770 819 099 




Finland


700 000 


113 700 000 


114 400 000 


38 133 333 


279 661 350 


1 440 488 254 


128 994 091 


1 849 143 695 


1,51 


1 963 543 695 




Sweden


2 600 000 


514 300 000 


516 900 000 


172 300 000 


587 407 923 


3 181 849 691 


49 071 747 


3 818 329 361 


3,12 


4 335 229 361 




United Kingdom


9 500 000 


3 323 100 000 


3 332 600 000 


1 110 866 667 


3 646 763 905 


17 874 226 523 


–5 283 248 305 


16 237 742 123 


13,27 


19 570 342 123 





Total




124 700 000 




18 465 300 000 




18 590 000 000 




6 196 666 667 




18 812 783 576 




103 516 693 721 




0 




122 329 477 297 




100,00 




140 919 477 297 





B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


Budget 2016


Amending budget No 2/2016


New amount






1


OWN RESOURCES


142 268 594 111 


–1 349 116 814 


140 919 477 297 




3


SURPLUSES, BALANCES AND ADJUSTMENTS


p.m.


1 349 116 814 


1 349 116 814 




4


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


1 348 027 707 


 


1 348 027 707 




5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS


55 455 129 


 


55 455 129 




6


CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES


60 000 000 


 


60 000 000 




7


INTEREST ON LATE PAYMENTS AND FINES


123 000 000 


 


123 000 000 




8


BORROWING AND LENDING OPERATIONS


5 217 537 


 


5 217 537 




9


MISCELLANEOUS REVENUE


25 001 000 


 


25 001 000 




 



GRAND TOTAL




143 885 295 484 



 



143 885 295 484 






TITLE 1


OWN RESOURCES










Article
Item


Heading


Budget 2016


Amending budget No 2/2016


New amount



 

CHAPTER 1 1







1 1 0






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




p.m.


 


p.m.






1 1 1






Sugar storage levies




p.m.


 


p.m.






1 1 3






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




p.m.


 


p.m.






1 1 7






Production charge




124 700 000 


 


124 700 000 






1 1 8






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




p.m.


 


p.m.






1 1 9






Surplus amount




p.m.


 


p.m.




 


CHAPTER 1 1 — TOTAL


124 700 000 


 


124 700 000 



 

CHAPTER 1 2







1 2 0






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




18 465 300 000 


 


18 465 300 000 




 


CHAPTER 1 2 — TOTAL


18 465 300 000 


 


18 465 300 000 



 

CHAPTER 1 3







1 3 0






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




18 812 783 576 


 


18 812 783 576 




 


CHAPTER 1 3 — TOTAL


18 812 783 576 


 


18 812 783 576 



 

CHAPTER 1 4







1 4 0






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




104 865 810 535 


–1 349 116 814 


103 516 693 721 




 


CHAPTER 1 4 — TOTAL


104 865 810 535 


–1 349 116 814 


103 516 693 721 



 

CHAPTER 1 5







1 5 0






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




0,— 


 


0,— 




 


CHAPTER 1 5 — TOTAL


0,— 


 


0,— 



 

CHAPTER 1 6







1 6 0






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




p.m.


 


p.m.




 


CHAPTER 1 6 — TOTAL


p.m.


 


p.m.




 



Title 1 — Total




142 268 594 111 




–1 349 116 814 




140 919 477 297 












CHAPTER 1 1 —



LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM)











CHAPTER 1 2 —



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











CHAPTER 1 3 —



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











CHAPTER 1 4 —



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











CHAPTER 1 5 —



CORRECTION OF BUDGETARY IMBALANCES











CHAPTER 1 6 —



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









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




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









Budget 2016


Amending budget No 2/2016


New amount




104 865 810 535 


–1 349 116 814 


103 516 693 721 





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 0,7043 %.

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 2016


Amending budget No 2/2016


New amount




Belgium


2 957 662 846 


–38 050 845 


2 919 612 001 




Bulgaria


300 610 862 


–3 867 410 


296 743 452 




Czech Republic


1 073 488 500 


–13 810 616 


1 059 677 884 




Denmark


1 986 820 222 


–25 560 786 


1 961 259 436 




Germany


22 180 786 181 


– 285 359 656 


21 895 426 525 




Estonia


147 653 341 


–1 899 586 


145 753 755 




Ireland


1 199 899 078 


–15 436 909 


1 184 462 169 




Greece


1 302 303 072 


–16 754 354 


1 285 548 718 




Spain


7 927 919 046 


– 101 994 052 


7 825 924 994 




France


15 871 410 157 


– 204 188 441 


15 667 221 716 




Croatia


304 812 275 


–3 921 463 


300 890 812 




Italy


11 572 924 487 


– 148 887 678 


11 424 036 809 




Cyprus


117 397 096 


–1 510 334 


115 886 762 




Latvia


184 212 538 


–2 369 926 


181 842 612 




Lithuania


274 039 893 


–3 525 570 


270 514 323 




Luxembourg


227 935 821 


–2 932 434 


225 003 387 




Hungary


798 236 211 


–10 269 447 


787 966 764 




Malta


59 748 030 


– 768 669 


58 979 361 




Netherlands


4 848 572 710 


–62 377 728 


4 786 194 982 




Austria


2 354 205 998 


–30 287 268 


2 323 918 730 




Poland


3 151 054 759 


–40 538 865 


3 110 515 894 




Portugal


1 259 985 996 


–16 209 939 


1 243 776 057 




Romania


1 154 268 614 


–14 849 866 


1 139 418 748 




Slovenia


268 538 126 


–3 454 789 


265 083 337 




Slovakia


551 566 017 


–7 095 992 


544 470 025 




Finland


1 459 261 911 


–18 773 657 


1 440 488 254 




Sweden


3 223 318 238 


–41 468 547 


3 181 849 691 




United Kingdom


18 107 178 510 


– 232 951 987 


17 874 226 523 





Article 1 4 0 — Total




104 865 810 535 




–1 349 116 814 




103 516 693 721 






TITLE 3


SURPLUSES, BALANCES AND ADJUSTMENTS










Article
Item


Heading


Budget 2016


Amending budget No 2/2016


New amount



 

CHAPTER 3 0







3 0 0






Surplus available from the preceding financial year




p.m.


1 349 116 814 


1 349 116 814 






3 0 2






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




p.m.


 


p.m.




 


CHAPTER 3 0 — TOTAL


p.m.


1 349 116 814 


1 349 116 814 



 

CHAPTER 3 1







3 1 0






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






3 1 0 3


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


p.m.


 


p.m.




 



Article 3 1 0 — Total



p.m.


 


p.m.




 


CHAPTER 3 1 — TOTAL


p.m.


 


p.m.



 

CHAPTER 3 2







3 2 0






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






3 2 0 3


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


p.m.


 


p.m.




 



Article 3 2 0 — Total



p.m.


 


p.m.




 


CHAPTER 3 2 — TOTAL


p.m.


 


p.m.



 

CHAPTER 3 4







3 4 0






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




p.m.


 


p.m.




 


CHAPTER 3 4 — TOTAL


p.m.


 


p.m.



 

CHAPTER 3 5







3 5 0






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






3 5 0 4


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


p.m.


 


p.m.




 



Article 3 5 0 — Total



p.m.


 


p.m.




 


CHAPTER 3 5 — TOTAL


p.m.


 


p.m.



 

CHAPTER 3 6







3 6 0






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






3 6 0 4


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


p.m.


 


p.m.




 



Article 3 6 0 — Total



p.m.


 


p.m.




 


CHAPTER 3 6 — TOTAL


p.m.


 


p.m.




 



Title 3 — Total




p.m.




1 349 116 814 




1 349 116 814 












CHAPTER 3 0 —



SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR











CHAPTER 3 1 —



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











CHAPTER 3 2 —



BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000











CHAPTER 3 4 —



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











CHAPTER 3 5 —



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











CHAPTER 3 6 —



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









CHAPTER 3 0 —   SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR




                                       3 0 0Surplus available from the preceding financial year









Budget 2016


Amending budget No 2/2016


New amount




p.m.


1 349 116 814 


1 349 116 814 





Remarks

In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.
The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 39 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.
After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget that must be presented by the Commission within 15 days following the submission of the provisional accounts.
A deficit is entered in Article 27 02 01 of the statement of expenditure in Section III ‘Commission’.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1).
Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 7 thereof.
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 18 thereof.


(1)  The figures in this column correspond to those in the 2016 budget (OJ L 48, 24.2.2016, p. 1) plus amending budgets No 1 and No 2/2016.

(2)  The figures in this column correspond to those in the 2015 budget (OJ L 69, 13.3.2015, p. 1) plus amending budgets No 1 to No 8/2015.

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

(4)  The figures in this column correspond to those in the 2016 budget (OJ L 48, 24.2.2016, p. 1) plus amending budgets No 1 and No 2/2016.

(5)  The figures in this column correspond to those in the 2015 budget (OJ L 69, 13.3.2015, p. 1) plus amending budgets No 1 to No 8/2015.

(6)  The own resources for the 2016 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.

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

(8)  The base to be used does not exceed 50 % of GNI.

(9)  Calculation of rate: (103 516 693 721) / (146 984 591 507) = 0,704269016634102.

(10)  Rounded percentages.

(11)  The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 Member States (that have acceded to the EU after 30 April 2004), except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section.

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

(13)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(14)  p.m. (own resources + other revenue = total revenue = total expenditure); (140 919 477 297 + 2 965 818 187 = 143 885 295 484 = 143 885 295 484).

(15)  Total own resources as percentage of GNI: (140 919 477 297) / (14 698 459 150 700) = 0,96 %; own resources ceiling as percentage of GNI: 1,23 %.