Definitive adoption (EU, Euratom) 2017/304 of Amending budget No 5 of the European Union for the financial year 2016
Date: 2016-12-01
Institutions: European Parliament
Subjects: EU expenditure, European Commission, adoption of the budget, amending budget, budgetary resources, financial year, general budget (EU)




L_2017052EN.01011601.xml










28.2.2017   


EN


Official Journal of the European Union


L 52/116








            DEFINITIVE ADOPTION (EU, Euratom) 2017/304
of Amending budget No 5 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 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (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 5 of the European Union for the financial year 2016, which the Commission adopted on 7 October 2016,


having regard to the position on Draft amending budget No 5/2016, which the Council adopted on 8 November 2016 and forwarded to Parliament on the same day,


having regard to Parliament’s approval of 1 December 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 5 of the European Union for the financial year 2016 has been definitively adopted.




Done at Brussels, 1 December 2016.


The President

M. SCHULZ
            





(1)  
            OJ L 168, 7.6.2014, p. 105.

(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 5 FOR THE FINANCIAL YEAR 2017

CONTENTS

GENERAL STATEMENT OF REVENUE






A. Introduction and financing of the general budget
118








B. General statement of revenue by budget heading
131










— Title 1:

Own resources
132










— Title 3:

Surpluses, balances and adjustments
156










— Title 7:

Interest on late payments and fines
174




STATEMENT OF REVENUE AND EXPENDITURE BY SECTION


Section III: Commission






— Revenue
178










— Title 7:

Interest on late payments and fines
179



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 2014/335/EU, Euratom of 26 May 2014 on the system of the European Union's own resources


EXPENDITURE









Description


Budget 2016 (1)



Budget 2015 (2)



Change (%)










1.


Smart and inclusive growth






59 290 697 648 


66 853 308 910 


–11,31 










2.


Sustainable growth: natural resources






54 972 403 654 


55 978 784 039 


–1,80 










3.


Security and citizenship






3 022 387 739 


1 926 965 795 


+56,85 










4.


Global Europe






10 155 590 403 


7 478 225 907 


+35,80 










5.


Administration






8 950 916 040 


8 658 632 705 


+3,38 










6.


Compensation






p.m.


p.m.


—




Special instruments


219 000 000 


384 505 583 


–43,04 





Total expenditure
 (3)




136 610 995 484 




141 280 422 939 




–3,31 









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 




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)


20 247 900 000 


18 759 400 000 


+7,93 




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


16 279 317 150 


18 023 353 946 


–9,68 




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


97 117 960 147 


92 884 369 728 


+4,56 




Appropriations to be covered by the own resources referred to in Article 2 of Decision 2014/335/EU, Euratom (6)



133 645 177 297 


129 667 123 674 


+3,07 





Total revenue
 (7)




136 610 995 484 




141 280 422 939 




–3,31 









TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2014/335/EU, 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


1 721 991 000 


4 238 385 000 


50 


2 119 192 500 


1 721 991 000 


 




Bulgaria


207 858 000 


436 223 000 


50 


218 111 500 


207 858 000 


 




Czech Republic


680 378 000 


1 582 293 000 


50 


791 146 500 


680 378 000 


 




Denmark


1 022 373 000 


2 804 139 000 


50 


1 402 069 500 


1 022 373 000 


 




Germany


12 984 422 000 


32 010 557 000 


50 


16 005 278 500 


12 984 422 000 


 




Estonia


102 808 000 


207 919 000 


50 


103 959 500 


102 808 000 


 




Ireland


809 088 000 


1 948 180 000 


50 


974 090 000 


809 088 000 


 




Greece


759 264 000 


1 760 083 000 


50 


880 041 500 


759 264 000 


 




Spain


4 723 052 000 


11 193 707 000 


50 


5 596 853 500 


4 723 052 000 


 




France


9 712 577 000 


22 713 643 000 


50 


11 356 821 500 


9 712 577 000 


 




Croatia


256 144 000 


438 499 000 


50 


219 249 500 


219 249 500 


Croatia




Italy


6 088 296 000 


16 687 221 000 


50 


8 343 610 500 


6 088 296 000 


 




Cyprus


116 299 000 


172 542 000 


50 


86 271 000 


86 271 000 


Cyprus




Latvia


98 291 000 


258 792 000 


50 


129 396 000 


98 291 000 


 




Lithuania


151 049 000 


376 190 000 


50 


188 095 000 


151 049 000 


 




Luxembourg


275 478 000 


350 152 000 


50 


175 076 000 


175 076 000 


Luxembourg




Hungary


433 908 000 


1 073 674 000 


50 


536 837 000 


433 908 000 


 




Malta


63 326 000 


91 306 000 


50 


45 653 000 


45 653 000 


Malta




Netherlands


2 787 039 000 


7 030 893 000 


50 


3 515 446 500 


2 787 039 000 


 




Austria


1 556 782 000 


3 461 805 000 


50 


1 730 902 500 


1 556 782 000 


 




Poland


1 833 156 000 


4 236 962 000 


50 


2 118 481 000 


1 833 156 000 


 




Portugal


871 109 000 


1 817 370 000 


50 


908 685 000 


871 109 000 


 




Romania


550 855 000 


1 643 024 000 


50 


821 512 000 


550 855 000 


 




Slovenia


178 550 000 


391 715 000 


50 


195 857 500 


178 550 000 


 




Slovakia


266 343 000 


776 122 000 


50 


388 061 000 


266 343 000 


 




Finland


915 357 000 


2 127 774 000 


50 


1 063 887 000 


915 357 000 


 




Sweden


2 034 845 000 


4 900 449 000 


50 


2 450 224 500 


2 034 845 000 


 




United Kingdom


12 151 903 000 


25 888 719 000 


50 


12 944 359 500 


12 151 903 000 


 





Total




63 352 541 000 




150 618 338 000 



 



75 309 169 000 




63 167 543 500 



 








TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2014/335/EU, 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


1 721 991 000 


0,30 


516 597 300 




Bulgaria


207 858 000 


0,30 


62 357 400 




Czech Republic


680 378 000 


0,30 


204 113 400 




Denmark


1 022 373 000 


0,30 


306 711 900 




Germany


12 984 422 000 


0,15 


1 947 663 300 




Estonia


102 808 000 


0,30 


30 842 400 




Ireland


809 088 000 


0,30 


242 726 400 




Greece


759 264 000 


0,30 


227 779 200 




Spain


4 723 052 000 


0,30 


1 416 915 600 




France


9 712 577 000 


0,30 


2 913 773 100 




Croatia


219 249 500 


0,30 


65 774 850 




Italy


6 088 296 000 


0,30 


1 826 488 800 




Cyprus


86 271 000 


0,30 


25 881 300 




Latvia


98 291 000 


0,30 


29 487 300 




Lithuania


151 049 000 


0,30 


45 314 700 




Luxembourg


175 076 000 


0,30 


52 522 800 




Hungary


433 908 000 


0,30 


130 172 400 




Malta


45 653 000 


0,30 


13 695 900 




Netherlands


2 787 039 000 


0,15 


418 055 850 




Austria


1 556 782 000 


0,30 


467 034 600 




Poland


1 833 156 000 


0,30 


549 946 800 




Portugal


871 109 000 


0,30 


261 332 700 




Romania


550 855 000 


0,30 


165 256 500 




Slovenia


178 550 000 


0,30 


53 565 000 




Slovakia


266 343 000 


0,30 


79 902 900 




Finland


915 357 000 


0,30 


274 607 100 




Sweden


2 034 845 000 


0,15 


305 226 750 




United Kingdom


12 151 903 000 


0,30 


3 645 570 900 





Total




63 167 543 500 



 



16 279 317 150 









TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2014/335/EU, 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


4 238 385 000 


 


2 732 889 706 




Bulgaria


436 223 000 


 


281 274 435 




Czech Republic


1 582 293 000 


 


1 020 254 708 




Denmark


2 804 139 000 


 


1 808 094 972 




Germany


32 010 557 000 


 


20 640 248 993 




Estonia


207 919 000 


 


134 065 144 




Ireland


1 948 180 000 


 


1 256 176 838 




Greece


1 760 083 000 


 


1 134 892 822 




Spain


11 193 707 000 


 


7 217 646 966 




France


22 713 643 000 


 


14 645 644 780 




Croatia


438 499 000 


 


282 741 989 




Italy


16 687 221 000 


 


10 759 837 650 




Cyprus


172 542 000 


 


111 254 229 




Latvia


258 792 000 


0,6447951  (9)



166 867 803 




Lithuania


376 190 000 


 


242 565 453 




Luxembourg


350 152 000 


 


225 776 280 




Hungary


1 073 674 000 


 


692 299 690 




Malta


91 306 000 


 


58 873 658 




Netherlands


7 030 893 000 


 


4 533 485 067 




Austria


3 461 805 000 


 


2 232 154 759 




Poland


4 236 962 000 


 


2 731 972 163 




Portugal


1 817 370 000 


 


1 171 831 196 




Romania


1 643 024 000 


 


1 059 413 757 




Slovenia


391 715 000 


 


252 575 897 




Slovakia


776 122 000 


 


500 439 631 




Finland


2 127 774 000 


 


1 371 978 162 




Sweden


4 900 449 000 


 


3 159 785 302 




United Kingdom


25 888 719 000 


 


16 692 918 097 





Total




150 618 338 000 



 



97 117 960 147 









TABLE 4

Calculation of the gross reduction in GNI contribution for Denmark, Netherlands, Austria and Sweden and its financing, pursuant to Article 2(5) of Decision 2014/335/EU, Euratom (Chapter 1 6)









Member State


Gross reduction


Percentage share of GNI base


GNI key applied to the gross reduction


Financing of the reduction




 


(1)


(2)


(3)


(4) = (1) + (3)




Belgium


 


2,81 


31 449 227 


31 449 227 




Bulgaria


 


0,29 


3 236 817 


3 236 817 




Czech Republic


 


1,05 


11 740 767 


11 740 767 




Denmark


– 142 439 555 


1,86 


20 806 983 


– 121 632 572 




Germany


 


21,25 


237 521 435 


237 521 435 




Estonia


 


0,14 


1 542 779 


1 542 779 




Ireland


 


1,29 


14 455 684 


14 455 684 




Greece


 


1,17 


13 059 986 


13 059 986 




Spain


 


7,43 


83 058 391 


83 058 391 




France


 


15,08 


168 537 432 


168 537 432 




Croatia


 


0,29 


3 253 705 


3 253 705 




Italy


 


11,08 


123 820 797 


123 820 797 




Cyprus


 


0,11 


1 280 278 


1 280 278 




Latvia


 


0,17 


1 920 262 


1 920 262 




Lithuania


 


0,25 


2 791 366 


2 791 366 




Luxembourg


 


0,23 


2 598 162 


2 598 162 




Hungary


 


0,71 


7 966 765 


7 966 765 




Malta


 


0,06 


677 499 


677 499 




Netherlands


– 761 503 777 


4,67 


52 169 910 


– 709 333 867 




Austria


–10 956 889 


2,30 


25 686 929 


14 730 040 




Poland


 


2,81 


31 438 669 


31 438 669 




Portugal


 


1,21 


13 485 062 


13 485 062 




Romania


 


1,09 


12 191 397 


12 191 397 




Slovenia


 


0,26 


2 906 563 


2 906 563 




Slovakia


 


0,52 


5 758 900 


5 758 900 




Finland


 


1,41 


15 788 289 


15 788 289 




Sweden


– 202 702 444 


3,25 


36 361 807 


– 166 340 637 




United Kingdom


 


17,19 


192 096 804 


192 096 804 





Total




–1 117 602 665 




100,00 




1 117 602 665 




0 









TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for the year 2015 pursuant to Article 4 of Decision 2014/335/EU, Euratom (Chapter 1 5)







Description


Coefficient (10) (%)


Amount










1.


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






19,2145


 










2.


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






7,5910


 










3.


(1) – (2)






11,6235


 











4.



Total allocated expenditure






 



129 194 773 448 











5.


Enlargement related expenditure (11)







 


31 733 179 803 










6.


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






 


97 461 593 645 










7.


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






 


7 476 753 663 










8.


United Kingdom’s advantage (12)







 


1 496 521 393 










9.


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






 


5 980 232 270 










10.


Windfall gains deriving from traditional own resources (13)







 


–76 109 576 










11.


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






 


6 056 341 847 








TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for the year 2014 pursuant to Article 4 of Decision 2014/335/EU, Euratom (Chapter 3 6)







Description


Coefficient (14) (%)


Amount










1.


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






17,4319


 










2.


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






7,4180


 










3.


(1) – (2)






10,0139


 











4.



Total allocated expenditure






 



128 669 838 650 











5.


Enlargement related expenditure (15)







 


33 342 488 843 










6.


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






 


95 327 349 807 










7.


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






 


6 300 352 079 










8.


United Kingdom’s advantage (16)







 


1 162 878 038 










9.


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






 


5 137 474 040 










10.


Windfall gains deriving from traditional own resources (17)







 


–28 189 034 










11.


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






 


5 165 663 075 








TABLE 5.3

Correction of budgetary imbalances for the United Kingdom for the year 2012 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 5)







Description


Coefficient (19) (%)


Amount










1.


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






16,1200


 










2.


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






7,2358


 










3.


(1) – (2)






8,8842


 











4.



Total allocated expenditure






 



126 017 496 941 











5.


Enlargement related expenditure (20)







 


30 151 594 002 










5a.


Pre-accession expenditure






 


3 084 519 964 










5b.


Expenditure related to Art 4(1)(g)






 


27 067 074 038 










6.


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






 


95 865 902 938 










7.


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






 


5 621 164 211 










8.


United Kingdom’s advantage (21)







 


331 907 397 










9.


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






 


5 289 256 814 










10.


Windfall gains deriving from traditional own resources (22)







 


12 810 520 










11.


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






 


5 276 446 294 








TABLE 6.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR –6 056 341 847  (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


2,81 


3,40 


5,48 


 


1,56 


4,96 


300 419 482 




Bulgaria


0,29 


0,35 


0,56 


 


0,16 


0,51 


30 919 770 




Czech Republic


1,05 


1,27 


2,05 


 


0,58 


1,85 


112 153 956 




Denmark


1,86 


2,25 


3,63 


 


1,03 


3,28 


198 759 194 




Germany


21,25 


25,66 


0,00 


–19,25 


0,00 


6,42 


388 574 256 




Estonia


0,14 


0,17 


0,27 


 


0,08 


0,24 


14 737 434 




Ireland


1,29 


1,56 


2,52 


 


0,72 


2,28 


138 088 264 




Greece


1,17 


1,41 


2,28 


 


0,65 


2,06 


124 755 826 




Spain


7,43 


8,97 


14,48 


 


4,13 


13,10 


793 417 224 




France


15,08 


18,21 


29,37 


 


8,37 


26,58 


1 609 957 772 




Croatia


0,29 


0,35 


0,57 


 


0,16 


0,51 


31 081 094 




Italy


11,08 


13,38 


21,58 


 


6,15 


19,53 


1 182 801 065 




Cyprus


0,11 


0,14 


0,22 


 


0,06 


0,20 


12 229 889 




Latvia


0,17 


0,21 


0,33 


 


0,10 


0,30 


18 343 345 




Lithuania


0,25 


0,30 


0,49 


 


0,14 


0,44 


26 664 592 




Luxembourg


0,23 


0,28 


0,45 


 


0,13 


0,41 


24 819 001 




Hungary


0,71 


0,86 


1,39 


 


0,40 


1,26 


76 102 711 




Malta


0,06 


0,07 


0,12 


 


0,03 


0,11 


6 471 829 




Netherlands


4,67 


5,64 


0,00 


–4,23 


0,00 


1,41 


85 347 594 




Austria


2,30 


2,78 


0,00 


–2,08 


0,00 


0,69 


42 022 646 




Poland


2,81 


3,40 


5,48 


 


1,56 


4,96 


300 318 619 




Portugal


1,21 


1,46 


2,35 


 


0,67 


2,13 


128 816 366 




Romania


1,09 


1,32 


2,12 


 


0,61 


1,92 


116 458 609 




Slovenia


0,26 


0,31 


0,51 


 


0,14 


0,46 


27 765 014 




Slovakia


0,52 


0,62 


1,00 


 


0,29 


0,91 


55 012 032 




Finland


1,41 


1,71 


2,75 


 


0,78 


2,49 


150 818 003 




Sweden


3,25 


3,93 


0,00 


–2,95 


0,00 


0,98 


59 486 260 




United Kingdom


17,19 


0,00 


0,00 


 


0,00 


0,00 


0 





Total




100,00 




100,00 




100,00 




–28,50 




28,50 




100,00 




6 056 341 847 





The calculations are made to 15 decimal places.

TABLE 6.2

Intermediate update of the financing of the 2014 UK correction (chapter 36)






Member State


Amount




 


(1)




Belgium


13 297 611 




Bulgaria


2 322 802 




Czech Republic


6 423 102 




Denmark


10 254 706 




Germany


19 889 796 




Estonia


870 740 




Ireland


13 998 232 




Greece


5 098 964 




Spain


34 026 198 




France


77 369 366 




Croatia


2 743 129 




Italy


59 231 069 




Cyprus


851 288 




Latvia


1 033 546 




Lithuania


869 479 




Luxembourg


3 575 795 




Hungary


3 913 949 




Malta


643 682 




Netherlands


4 823 050 




Austria


2 127 855 




Poland


19 937 548 




Portugal


6 712 478 




Romania


8 464 009 




Slovenia


1 770 672 




Slovakia


3 026 145 




Finland


9 102 902 




Sweden


3 441 697 




United Kingdom


– 315 819 810 





Total




0 









TABLE 6.3

Financing of the definitive 2012 UK correction (chapter 35)






Member State


Amount




 


(1)




Belgium


12 108 628 




Bulgaria


1 275 199 




Czech Republic


3 342 634 




Denmark


4 686 427 




Germany


7 934 870 




Estonia


568 776 




Ireland


5 094 409 




Greece


1 773 357 




Spain


7 537 051 




France


38 002 662 




Croatia


382 317 




Italy


19 830 215 




Cyprus


241 390 




Latvia


102 976 




Lithuania


646 364 




Luxembourg


1 741 166 




Hungary


2 179 154 




Malta


101 561 




Netherlands


4 101 900 




Austria


1 068 284 




Poland


7 063 680 




Portugal


3 441 569 




Romania


2 351 280 




Slovenia


554 253 




Slovakia


1 502 129 




Finland


4 198 567 




Sweden


1 007 093 




United Kingdom


– 132 837 911 





Total




0 









TABLE 7

Summary of financing (24) of the general budget by type of own resource and by Member State

















Member State


Traditional own resources (TOR)


 


VAT and GNI-based own resources, including adjustments


ORD 2014


Total own resources (25)





Net sugar sector levies (80 %)


Net customs duties (80 %)


Total net traditional own resources (80 %)


Collection costs (20 % of gross TOR) (p.m.)


VAT-based own resource


GNI-based own resource


Reduction in favour of: Denmark, Netherlands, Austria and Sweden


United Kingdom correction


Total ‘national contributions’


Share in total ‘national contributions’ (%)


Adjustment relating to years 2014 and 2015




 


(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6)


(7)


(8)


(9) = (5) + (6) + (7) + (8)


(10)


(11)


(12) = (3) + (9) + (11)




Belgium


7 000 000 


1 984 800 000 


1 991 800 000 


497 950 000 


516 597 300 


2 732 889 706 


31 449 227 


325 825 721 


3 606 761 954 


3,18 


380 157 383 


5 978 719 337 




Bulgaria


400 000 


65 100 000 


65 500 000 


16 375 000 


62 357 400 


281 274 435 


3 236 817 


34 517 771 


381 386 423 


0,34 


12 976 885 


459 863 308 




Czech Republic


3 600 000 


250 600 000 


254 200 000 


63 550 000 


204 113 400 


1 020 254 708 


11 740 767 


121 919 692 


1 358 028 567 


1,20 


120 908 594 


1 733 137 161 




Denmark


3 600 000 


381 200 000 


384 800 000 


96 200 000 


306 711 900 


1 808 094 972 


– 121 632 572 


213 700 327 


2 206 874 627 


1,95 


– 147 742 832 


2 443 931 795 




Germany


28 100 000 


4 124 900 000 


4 153 000 000 


1 038 250 000 


1 947 663 300 


20 640 248 993 


237 521 435 


416 398 922 


23 241 832 650 


20,50 


–1 996 696 973 


25 398 135 677 




Estonia


0 


27 800 000 


27 800 000 


6 950 000 


30 842 400 


134 065 144 


1 542 779 


16 176 950 


182 627 273 


0,16 


7 533 435 


217 960 708 




Ireland


0 


314 600 000 


314 600 000 


78 650 000 


242 726 400 


1 256 176 838 


14 455 684 


157 180 905 


1 670 539 827 


1,47 


170 564 976 


2 155 704 803 




Greece


1 500 000 


151 000 000 


152 500 000 


38 125 000 


227 779 200 


1 134 892 822 


13 059 986 


131 628 147 


1 507 360 155 


1,33 


60 999 683 


1 720 859 838 




Spain


5 000 000 


1 429 900 000 


1 434 900 000 


358 725 000 


1 416 915 600 


7 217 646 966 


83 058 391 


834 980 473 


9 552 601 430 


8,42 


444 555 900 


11 432 057 330 




France


33 000 000 


1 676 800 000 


1 709 800 000 


427 450 000 


2 913 773 100 


14 645 644 780 


168 537 432 


1 725 329 800 


19 453 285 112 


17,15 


1 063 986 397 


22 227 071 509 




Croatia


1 900 000 


44 000 000 


45 900 000 


11 475 000 


65 774 850 


282 741 989 


3 253 705 


34 206 540 


385 977 084 


0,34 


13 236 646 


445 113 730 




Italy


5 000 000 


1 829 400 000 


1 834 400 000 


458 600 000 


1 826 488 800 


10 759 837 650 


123 820 797 


1 261 862 349 


13 972 009 596 


12,32 


887 769 484 


16 694 179 080 




Cyprus


0 


19 600 000 


19 600 000 


4 900 000 


25 881 300 


111 254 229 


1 280 278 


13 322 567 


151 738 374 


0,13 


9 862 666 


181 201 040 




Latvia


0 


32 400 000 


32 400 000 


8 100 000 


29 487 300 


166 867 803 


1 920 262 


19 479 867 


217 755 232 


0,19 


6 740 740 


256 895 972 




Lithuania


900 000 


80 300 000 


81 200 000 


20 300 000 


45 314 700 


242 565 453 


2 791 366 


28 180 435 


318 851 954 


0,28 


12 047 755 


412 099 709 




Luxembourg


0 


18 300 000 


18 300 000 


4 575 000 


52 522 800 


225 776 280 


2 598 162 


30 135 962 


311 033 204 


0,27 


4 601 725 


333 934 929 




Hungary


2 200 000 


141 600 000 


143 800 000 


35 950 000 


130 172 400 


692 299 690 


7 966 765 


82 195 814 


912 634 669 


0,80 


45 076 397 


1 101 511 066 




Malta


0 


12 600 000 


12 600 000 


3 150 000 


13 695 900 


58 873 658 


677 499 


7 217 072 


80 464 129 


0,07 


2 539 423 


95 603 552 




Netherlands


7 700 000 


2 411 000 000 


2 418 700 000 


604 675 000 


418 055 850 


4 533 485 067 


– 709 333 867 


94 272 544 


4 336 479 594 


3,82 


–1 798 837 531 


4 956 342 063 




Austria


3 400 000 


214 500 000 


217 900 000 


54 475 000 


467 034 600 


2 232 154 759 


14 730 040 


45 218 785 


2 759 138 184 


2,43 


180 218 679 


3 157 256 863 




Poland


13 700 000 


550 400 000 


564 100 000 


141 025 000 


549 946 800 


2 731 972 163 


31 438 669 


327 319 847 


3 640 677 479 


3,21 


155 777 950 


4 360 555 429 




Portugal


200 000 


136 800 000 


137 000 000 


34 250 000 


261 332 700 


1 171 831 196 


13 485 062 


138 970 413 


1 585 619 371 


1,40 


77 069 484 


1 799 688 855 




Romania


1 000 000 


137 500 000 


138 500 000 


34 625 000 


165 256 500 


1 059 413 757 


12 191 397 


127 273 898 


1 364 135 552 


1,20 


32 865 560 


1 535 501 112 




Slovenia


0 


69 500 000 


69 500 000 


17 375 000 


53 565 000 


252 575 897 


2 906 563 


30 089 939 


339 137 399 


0,30 


22 119 731 


430 757 130 




Slovakia


1 400 000 


96 900 000 


98 300 000 


24 575 000 


79 902 900 


500 439 631 


5 758 900 


59 540 306 


645 641 737 


0,57 


33 257 802 


777 199 539 




Finland


800 000 


126 300 000 


127 100 000 


31 775 000 


274 607 100 


1 371 978 162 


15 788 289 


164 119 472 


1 826 493 023 


1,61 


132 868 521 


2 086 461 544 




Sweden


2 800 000 


549 400 000 


552 200 000 


138 050 000 


305 226 750 


3 159 785 302 


– 166 340 637 


63 935 050 


3 362 606 465 


2,97 


– 635 351 204 


3 279 455 261 




United Kingdom


10 100 000 


3 237 400 000 


3 247 500 000 


811 875 000 


3 645 570 900 


16 692 918 097 


192 096 804 


–6 504 999 568 


14 025 586 233 


12,37 


700 892 724 


17 973 978 957 





Total




133 300 000 




20 114 600 000 




20 247 900 000 




5 061 975 000 




16 279 317 150 




97 117 960 147 




0 




0 




113 397 277 297 




100,00 




0 




133 645 177 297 





B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


Budget 2017


Amending budget No 5/2017


New amount






1


OWN RESOURCES


133 645 177 297 


0,— 


133 645 177 297 




3


SURPLUSES, BALANCES AND ADJUSTMENTS


1 349 116 814 


0,— 


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




136 610 995 484 




0,— 




136 610 995 484 






TITLE 1


OWN RESOURCES










Article
Item


Heading


Budget 2017


Amending budget No 5/2017


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 


8 600 000 


133 300 000 






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 


8 600 000 


133 300 000 



 

CHAPTER 1 2







1 2 0






Customs duties and other duties referred to in Article 2(1)(a) of Decision 2014/335/EU, Euratom




18 857 400 000 


1 257 200 000 


20 114 600 000 




 


CHAPTER 1 2 — TOTAL


18 857 400 000 


1 257 200 000 


20 114 600 000 



 

CHAPTER 1 3







1 3 0






Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2014/335/EU, Euratom




18 949 564 800 


–2 670 247 650 


16 279 317 150 




 


CHAPTER 1 3 — TOTAL


18 949 564 800 


–2 670 247 650 


16 279 317 150 



 

CHAPTER 1 4







1 4 0






Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2014/335/EU, Euratom




95 713 512 497 


1 404 447 650 


97 117 960 147 




 


CHAPTER 1 4 — TOTAL


95 713 512 497 


1 404 447 650 


97 117 960 147 



 

CHAPTER 1 5







1 5 0






Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2014/335/EU, 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 certain Member States pursuant to Article 2(5) of Decision 2014/335/EU, Euratom




p.m.


0,— 


0,— 




 


CHAPTER 1 6 — TOTAL


p.m.


0,— 


0,— 




 



Title 1 — Total




133 645 177 297 




0,— 




133 645 177 297 












CHAPTER 1 1 —



LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2014/335/EU, EURATOM)











CHAPTER 1 2 —



CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2014/335/EU, EURATOM











CHAPTER 1 3 —



OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2014/335/EU, EURATOM











CHAPTER 1 4 —



OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2014/335/EU, EURATOM











CHAPTER 1 5 —



CORRECTION OF BUDGETARY IMBALANCES











CHAPTER 1 6 —



GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES









CHAPTER 1 1 —   LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2014/335/EU, EURATOM)




                                       1 1 0Production levies related to the marketing year 2005/2006 and previous years









Budget 2017


Amending budget No 5/2017


New amount




p.m.


 


p.m.





Remarks

The common organisation of the market in the sugar sector provided that sugar, isoglucose and inulin syrup producers had to pay basic and B production levies. These levies were intended to cover market support expenditure. At present amounts entered under this article are a consequence of the revision of past established levies. Levies for the marketing years 2007/2008 and following years are entered under Article 1 1 7 of this chapter as a ‘production charge’.
Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, 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 2(1)(a) thereof.
Council Regulation (EU) No 1360/2013 of 2 December 2013 fixing the production levies in the sugar sector for the 2001/2002, 2002/2003, 2003/2004, 2004/2005 and 2005/2006 marketing years, the coefficient required for calculating the additional levy for the 2001/2002 and 2004/2005 marketing years and the amount to be paid by sugar manufacturers to beet sellers in respect of the difference between the maximum levy and the levy to be charged for the 2002/2003, 2003/2004 and 2005/2006 marketing years (OJ L 343, 19.12.2013, p. 2).








Member State


Budget 2016


Budget 2015


Outturn 2014




Belgium


p.m.


p.m.


–13 407 918,37 




Bulgaria


—


—


0,— 




Czech Republic


p.m.


p.m.


– 615 887,57 




Denmark


p.m.


p.m.


–8 435 300,68 




Germany


p.m.


p.m.


–66 326 085,22 




Estonia


—


—


0,— 




Ireland


p.m.


p.m.


–1 629 765,17 




Greece


p.m.


p.m.


0,— 




Spain


p.m.


p.m.


–3 104 371,25 




France


p.m.


p.m.


–67 344 987,65 




Croatia


—


—


0,— 




Italy


p.m.


p.m.


–5 424 004,14 




Cyprus


—


—


0,— 




Latvia


p.m.


p.m.


–37 347,10 




Lithuania


p.m.


p.m.


–52 491,31 




Luxembourg


—


—


0,— 




Hungary


p.m.


p.m.


0,— 




Malta


—


—


0,— 




Netherlands


p.m.


p.m.


–15 999 527,09 




Austria


p.m.


p.m.


–6 408 204,35 




Poland


p.m.


p.m.


–3 938 707,93 




Portugal


p.m.


p.m.


– 552 030,26 




Romania


—


—


0,— 




Slovenia


p.m.


p.m.


–4 159,31 




Slovakia


p.m.


p.m.


– 999 645,34 




Finland


p.m.


p.m.


–1 324 320,10 




Sweden


p.m.


p.m.


3 232 826,45 




United Kingdom


p.m.


p.m.


–8 065 850,48 





Article 1 1 0 — Total



p.m.


p.m.


– 200 437 776,87 







                                       1 1 1Sugar storage levies









Budget 2017


Amending budget No 5/2017


New amount




p.m.


 


p.m.





Remarks

This article is intended for the recording of income charged by new Member States in the event of non-elimination of sugar stocks considered surplus within the meaning of Commission Regulation (EC) No 60/2004 of 14 January 2004 laying down transitional measures in the sugar sector by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 9, 15.1.2004, p. 8).
It is also intended to record revenue from the outstanding sugar storage levies as Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1) abolished the storage levy.
This article also covers the outstanding amounts due pursuant to Article 5 of Commission Regulation (EEC) No 65/82 of 13 January 1982 laying down detailed rules for carrying forward sugar to the following marketing year (OJ L 9, 14.1.1982, p. 14) when the obligation to store sugar carried forward is not complied with, and the amounts due in accordance with Council Regulation (EEC) No 1789/81 of 30 June 1981 laying down general rules concerning the system of minimum stocks in the sugar sector (OJ L 177, 1.7.1981, p. 39) when the general rules concerning the system of minimum stocks in the sugar sector are not complied with.
Figures are net of collection costs.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(1)(a) thereof.








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


p.m.


—


p.m.




Bulgaria


p.m.


—


p.m.




Czech Republic


p.m.


—


p.m.




Denmark


p.m.


—


p.m.




Germany


p.m.


—


p.m.




Estonia


p.m.


—


p.m.




Ireland


p.m.


—


p.m.




Greece


p.m.


—


p.m.




Spain


p.m.


—


p.m.




France


p.m.


—


p.m.




Croatia


p.m.


—


p.m.




Italy


p.m.


—


p.m.




Cyprus


p.m.


—


p.m.




Latvia


p.m.


—


p.m.




Lithuania


p.m.


—


p.m.




Luxembourg


—


—


—




Hungary


p.m.


—


p.m.




Malta


p.m.


—


p.m.




Netherlands


p.m.


—


p.m.




Austria


p.m.


—


p.m.




Poland


p.m.


—


p.m.




Portugal


p.m.


—


p.m.




Romania


p.m.


—


p.m.




Slovenia


p.m.


—


p.m.




Slovakia


p.m.


—


p.m.




Finland


p.m.


—


p.m.




Sweden


p.m.


—


p.m.




United Kingdom


p.m.


—


p.m.





Article 1 1 1 —Total



p.m.


—


p.m.







                                       1 1 3Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose









Budget 2017


Amending budget No 5/2017


New amount




p.m.


 


p.m.





Remarks

Amounts corresponding to charges levied on non-exported C sugar, C isoglucose and C inulin syrup production. They comprise as well the charges levied on substituted C sugar and C isoglucose.
Figures are net of collection costs.

Legal basis

Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota (OJ L 262, 16.9.1981, p. 14).
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.








Member State


Budget 2016


Budget 2015


Outturn 2014




Belgium


p.m.


p.m.


0,— 




Bulgaria


—


—


0,— 




Czech Republic


p.m.


p.m.


0,— 




Denmark


p.m.


p.m.


0,— 




Germany


p.m.


p.m.


0,— 




Estonia


—


—


0,— 




Ireland


p.m.


p.m.


0,— 




Greece


p.m.


p.m.


0,— 




Spain


p.m.


p.m.


0,— 




France


p.m.


p.m.


0,— 




Croatia


—


—


0,— 




Italy


p.m.


p.m.


0,— 




Cyprus


—


—


0,— 




Latvia


p.m.


p.m.


0,— 




Lithuania


p.m.


p.m.


0,— 




Luxembourg


—


—


0,— 




Hungary


p.m.


p.m.


0,— 




Malta


—


—


0,— 




Netherlands


p.m.


p.m.


0,— 




Austria


p.m.


p.m.


0,— 




Poland


p.m.


p.m.


0,— 




Portugal


p.m.


p.m.


0,— 




Romania


—


—


0,— 




Slovenia


p.m.


p.m.


0,— 




Slovakia


p.m.


p.m.


0,— 




Finland


p.m.


p.m.


0,— 




Sweden


p.m.


p.m.


0,— 




United Kingdom


p.m.


p.m.


0,— 





Article 1 1 3 — Total



p.m.


p.m.


0,— 







                                       1 1 7Production charge









Budget 2017


Amending budget No 5/2017


New amount




124 700 000 


8 600 000 


133 300 000 





Remarks

Under the actual common organisation of the markets in the sugar sector, a production charge is levied on undertakings producing sugar, isoglucose or inulin syrup.
Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), and in particular Article 16 thereof.
Commission Regulation (EC) No 952/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards the management of the Community market in sugar and the quota system (OJ L 178, 1.7.2006, p. 39).
Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(1)(a) thereof.
Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1), and in particular Article 51 thereof.
Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671), and in particular Article 128 thereof.








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


6 600 000 


400 000 


7 000 000 




Bulgaria


400 000 


 


400 000 




Czech Republic


3 400 000 


200 000 


3 600 000 




Denmark


3 400 000 


200 000 


3 600 000 




Germany


26 300 000 


1 800 000 


28 100 000 




Estonia


—


—


—




Ireland


p.m.


—


p.m.




Greece


1 400 000 


100 000 


1 500 000 




Spain


4 700 000 


300 000 


5 000 000 




France


30 900 000 


2 100 000 


33 000 000 




Croatia


1 700 000 


200 000 


1 900 000 




Italy


4 700 000 


300 000 


5 000 000 




Cyprus


—


—


—




Latvia


p.m.


—


p.m.




Lithuania


800 000 


100 000 


900 000 




Luxembourg


—


—


,—




Hungary


2 100 000 


100 000 


2 200 000 




Malta


—


—


,—




Netherlands


7 200 000 


500 000 


7 700 000 




Austria


3 200 000 


200 000 


3 400 000 




Poland


12 800 000 


900 000 


13 700 000 




Portugal


100 000 


100 000 


200 000 




Romania


900 000 


100 000 


1 000 000 




Slovenia


p.m.


—


p.m.




Slovakia


1 300 000 


100 000 


1 400 000 




Finland


700 000 


100 000 


800 000 




Sweden


2 600 000 


200 000 


2 800 000 




United Kingdom


9 500 000 


600 000 


10 100 000 





Article 1 1 7 — Total


124 700 000 


8 600 000 


133 300 000 







                                       1 1 8One-off amounts on additional sugar quotas and supplementary isoglucose quotas









Budget 2017


Amending budget No 5/2017


New amount




p.m.


 


p.m.





Remarks

A one-off amount is levied on additional sugar quotas or supplementary isoglucose quotas which have been allocated to undertakings in accordance with Article 58 of Regulation (EC) No 1234/2007.
Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), and in particular Article 8 and Article 9(2) and (3) thereof.
Commission Regulation (EC) No 952/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards the management of the Community market in sugar and the quota system (OJ L 178, 1.7.2006, p. 39).
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.
Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1).








Member State


Budget 2016


Budget 2015


Outturn 2014




Belgium


p.m.


p.m.


0,— 




Bulgaria


p.m.


p.m.


0,— 




Czech Republic


p.m.


p.m.


0,— 




Denmark


p.m.


p.m.


0,— 




Germany


p.m.


p.m.


0,— 




Estonia


—


—


0,— 




Ireland


p.m.


p.m.


0,— 




Greece


p.m.


p.m.


0,— 




Spain


p.m.


p.m.


0,— 




France


p.m.


p.m.


0,— 




Croatia


—


—


0,— 




Italy


p.m.


p.m.


0,— 




Cyprus


—


—


0,— 




Latvia


p.m.


p.m.


0,— 




Lithuania


p.m.


p.m.


0,— 




Luxembourg


—


—


0,— 




Hungary


p.m.


p.m.


0,— 




Malta


—


—


0,— 




Netherlands


p.m.


p.m.


0,— 




Austria


p.m.


p.m.


0,— 




Poland


p.m.


p.m.


0,— 




Portugal


p.m.


p.m.


0,— 




Romania


p.m.


p.m.


0,— 




Slovenia


p.m.


p.m.


0,— 




Slovakia


p.m.


p.m.


0,— 




Finland


p.m.


p.m.


0,— 




Sweden


p.m.


p.m.


0,— 




United Kingdom


p.m.


p.m.


0,— 





Article 1 1 8 — Total



p.m.


p.m.


0,— 







                                       1 1 9Surplus amount









Budget 2017


Amending budget No 5/2017


New amount




p.m.


 


p.m.





Remarks

A surplus amount shall be levied and charged by the Member States to the undertakings concerned located on its territory in accordance with Article 142 of Regulation (EU) No 1308/2013.
Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), and in particular Article 15 thereof.
Commission Regulation (EC) No 967/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards sugar production in excess of the quota (OJ L 176, 30.6.2006, p. 22).
Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(1)(a) thereof.
Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1), and in particular Article 64 thereof.
Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


p.m.


—


p.m.




Bulgaria


p.m.


—


p.m.




Czech Republic


p.m.


—


p.m.




Denmark


p.m.


—


p.m.




Germany


p.m.


—


p.m.




Estonia


—


—


—




Ireland


p.m.


—


p.m.




Greece


p.m.


—


p.m.




Spain


p.m.


—


p.m.




France


p.m.


—


p.m.




Croatia


p.m.


—


p.m.




Italy


p.m.


—


p.m.




Cyprus


—


—


—




Latvia


p.m.


—


p.m.




Lithuania


p.m.


—


p.m.




Luxembourg


—


—


—




Hungary


p.m.


—


p.m.




Malta


—


—


—




Netherlands


p.m.


—


p.m.




Austria


p.m.


—


p.m.




Poland


p.m.


—


p.m.




Portugal


p.m.


—


p.m.




Romania


p.m.


—


p.m.




Slovenia


p.m.


—


p.m.




Slovakia


p.m.


—


p.m.




Finland


p.m.


—


p.m.




Sweden


p.m.


—


p.m.




United Kingdom


p.m.


—


p.m.





Article 1 1 9 — Total



p.m.


—


p.m.





CHAPTER 1 2 —   CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2014/335/EU, EURATOM




                                       1 2 0Customs duties and other duties referred to in Article 2(1)(a) of Decision 2014/335/EU, Euratom









Budget 2017


Amending budget No 5/2017


New amount




18 857 400 000 


1 257 200 000 


20 114 600 000 





Remarks

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 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(1)(a) thereof.








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


1 860 800 000 


124 000 000 


1 984 800 000 




Bulgaria


61 000 000 


4 100 000 


65 100 000 




Czech Republic


235 000 000 


15 600 000 


250 600 000 




Denmark


357 400 000 


23 800 000 


381 200 000 




Germany


3 867 100 000 


257 800 000 


4 124 900 000 




Estonia


26 100 000 


1 700 000 


27 800 000 




Ireland


295 000 000 


19 600 000 


314 600 000 




Greece


141 600 000 


9 400 000 


151 000 000 




Spain


1 340 500 000 


89 400 000 


1 429 900 000 




France


1 572 000 000 


104 800 000 


1 676 800 000 




Croatia


41 200 000 


2 800 000 


44 000 000 




Italy


1 715 100 000 


114 300 000 


1 829 400 000 




Cyprus


18 300 000 


1 300 000 


19 600 000 




Latvia


30 400 000 


2 000 000 


32 400 000 




Lithuania


75 200 000 


5 100 000 


80 300 000 




Luxembourg


17 100 000 


1 200 000 


18 300 000 




Hungary


132 700 000 


8 900 000 


141 600 000 




Malta


11 800 000 


800 000 


12 600 000 




Netherlands


2 260 300 000 


150 700 000 


2 411 000 000 




Austria


201 100 000 


13 400 000 


214 500 000 




Poland


516 000 000 


34 400 000 


550 400 000 




Portugal


128 300 000 


8 500 000 


136 800 000 




Romania


128 900 000 


8 600 000 


137 500 000 




Slovenia


65 100 000 


4 400 000 


69 500 000 




Slovakia


90 900 000 


6 000 000 


96 900 000 




Finland


118 400 000 


7 900 000 


126 300 000 




Sweden


515 000 000 


34 400 000 


549 400 000 




United Kingdom


3 035 100 000 


202 300 000 


3 237 400 000 





Article 1 2 0 — Total



18 857 400 000 


1 257 200 000 


20 114 600 000 





CHAPTER 1 3 —   OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2014/335/EU, EURATOM




                                       1 3 0Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2014/335/EU, Euratom









Budget 2017


Amending budget No 5/2017


New amount




18 949 564 800 


–2 670 247 650 


16 279 317 150 





Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Union rules is fixed at 0,30 %. The assessment base to be taken into account for this purpose shall not exceed 50 % of GNI for each Member State. For the period 2014-2020 only, the rate of call of the VAT-based own resource for Germany, the Netherlands and Sweden shall be fixed at 0,15 %.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(1)(b) and (4) thereof.








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


516 597 300 


—


516 597 300 




Bulgaria


62 357 400 


—


62 357 400 




Czech Republic


204 113 400 


—


204 113 400 




Denmark


306 711 900 


—


306 711 900 




Germany


3 895 326 600 


–1 947 663 300 


1 947 663 300 




Estonia


30 682 950 


159 450 


30 842 400 




Ireland


242 726 400 


—


242 726 400 




Greece


227 779 200 


—


227 779 200 




Spain


1 416 915 600 


—


1 416 915 600 




France


2 913 773 100 


—


2 913 773 100 




Croatia


65 326 200 


448 650 


65 774 850 




Italy


1 826 488 800 


—


1 826 488 800 




Cyprus


26 080 350 


– 199 050 


25 881 300 




Latvia


29 487 300 


—


29 487 300 




Lithuania


45 314 700 


—


45 314 700 




Luxembourg


52 312 500 


210 300 


52 522 800 




Hungary


130 172 400 


—


130 172 400 




Malta


13 617 000 


78 900 


13 695 900 




Netherlands


836 111 700 


– 418 055 850 


418 055 850 




Austria


467 034 600 


—


467 034 600 




Poland


549 946 800 


—


549 946 800 




Portugal


261 332 700 


—


261 332 700 




Romania


165 256 500 


—


165 256 500 




Slovenia


53 565 000 


—


53 565 000 




Slovakia


79 902 900 


—


79 902 900 




Finland


274 607 100 


—


274 607 100 




Sweden


610 453 500 


– 305 226 750 


305 226 750 




United Kingdom


3 645 570 900 


—


3 645 570 900 





Article 1 3 0 — Total



18 949 564 800 


–2 670 247 650 


16 279 317 150 





CHAPTER 1 4 —   OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2014/335/EU, EURATOM




                                       1 4 0Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2014/335/EU, Euratom









Budget 2017


Amending budget No 5/2017


New amount




95 713 512 497 


1 404 447 650 


97 117 960 147 





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 0,6448%.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(1)(c) thereof.








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


2 690 027 944 


42 861 762 


2 732 889 706 




Bulgaria


281 742 922 


– 468 487 


281 274 435 




Czech Republic


992 815 125 


27 439 583 


1 020 254 708 




Denmark


1 774 560 502 


33 534 470 


1 808 094 972 




Germany


20 267 616 595 


372 632 398 


20 640 248 993 




Estonia


133 251 083 


814 061 


134 065 144 




Ireland


1 136 486 414 


119 690 424 


1 256 176 838 




Greece


1 130 107 002 


4 785 820 


1 134 892 822 




Spain


7 163 914 189 


53 732 777 


7 217 646 966 




France


14 484 738 592 


160 906 188 


14 645 644 780 




Croatia


283 701 108 


– 959 119 


282 741 989 




Italy


10 687 231 570 


72 606 080 


10 759 837 650 




Cyprus


113 262 737 


–2 008 508 


111 254 229 




Latvia


164 234 193 


2 633 610 


166 867 803 




Lithuania


245 798 555 


–3 233 102 


242 565 453 




Luxembourg


227 184 716 


–1 408 436 


225 776 280 




Hungary


685 851 604 


6 448 086 


692 299 690 




Malta


59 136 426 


– 262 768 


58 873 658 




Netherlands


4 488 502 935 


44 982 132 


4 533 485 067 




Austria


2 143 955 360 


88 199 399 


2 232 154 759 




Poland


2 726 922 742 


5 049 421 


2 731 972 163 




Portugal


1 158 709 802 


13 121 394 


1 171 831 196 




Romania


1 052 978 849 


6 434 908 


1 059 413 757 




Slovenia


249 696 035 


2 879 862 


252 575 897 




Slovakia


495 743 434 


4 696 197 


500 439 631 




Finland


1 321 298 493 


50 679 669 


1 371 978 162 




Sweden


3 055 171 597 


104 613 705 


3 159 785 302 




United Kingdom


16 498 871 973 


194 046 124 


16 692 918 097 





Article 1 4 0 — Total



95 713 512 497 


1 404 447 650 


97 117 960 147 





CHAPTER 1 5 —   CORRECTION OF BUDGETARY IMBALANCES




                                       1 5 0Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2014/335/EU, Euratom









Budget 2017


Amending budget No 5/2017


New amount




0,— 


 


0,— 





Remarks

The budgetary imbalance correction mechanism in favour of the United Kingdom (UK correction) was introduced by the European Council in Fontainebleau in June 1984 and the resulting own resources decision of 1985. The purpose of the mechanism is to reduce the UK budgetary imbalance through a reduction in its payments to the Union.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Articles 4 and 5 thereof.








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


279 071 850 


21 347 632 


300 419 482 




Bulgaria


29 228 885 


1 690 885 


30 919 770 




Czech Republic


102 997 723 


9 156 233 


112 153 956 




Denmark


184 098 416 


14 660 778 


198 759 194 




Germany


361 006 829 


27 567 427 


388 574 256 




Estonia


13 823 881 


913 553 


14 737 434 




Ireland


117 902 629 


20 185 635 


138 088 264 




Greece


117 240 809 


7 515 017 


124 755 826 




Spain


743 206 698 


50 210 526 


793 417 224 




France


1 502 691 749 


107 266 023 


1 609 957 772 




Croatia


29 432 034 


1 649 060 


31 081 094 




Italy


1 108 726 582 


74 074 483 


1 182 801 065 




Cyprus


11 750 228 


479 661 


12 229 889 




Latvia


17 038 165 


1 305 180 


18 343 345 




Lithuania


25 499 905 


1 164 687 


26 664 592 




Luxembourg


23 568 848 


1 250 153 


24 819 001 




Hungary


71 152 375 


4 950 336 


76 102 711 




Malta


6 134 996 


336 833 


6 471 829 




Netherlands


79 949 224 


5 398 370 


85 347 594 




Austria


38 188 137 


3 834 509 


42 022 646 




Poland


282 899 431 


17 419 188 


300 318 619 




Portugal


120 208 152 


8 608 214 


128 816 366 




Romania


109 239 295 


7 219 314 


116 458 609 




Slovenia


25 904 242 


1 860 772 


27 765 014 




Slovakia


51 429 963 


3 582 069 


55 012 032 




Finland


137 075 608 


13 742 395 


150 818 003 




Sweden


54 418 723 


5 067 537 


59 486 260 




United Kingdom


–5 643 885 377 


– 412 456 470 


–6 056 341 847 





Article 1 5 0 — Total



0 


0 


0 





CHAPTER 1 6 —   GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES




                                       1 6 0Gross reduction in the annual GNI-based contribution granted to certain Member States pursuant to Article 2(5) of Decision 2014/335/EU, Euratom









Budget 2017


Amending budget No 5/2017


New amount




p.m.


0,— 


0,— 





Remarks

This article is intended to record gross reductions in the annual GNI contributions of certain Member States in accordance with Council Decision 2014/335/EU, Euratom.

Legal basis

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 10a(6) thereof.
Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(5) thereof.








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


p.m.


31 449 227 


31 449 227 




Bulgaria


p.m.


3 236 817 


3 236 817 




Czech Republic


p.m.


11 740 767 


11 740 767 




Denmark


p.m.


– 121 632 572 


– 121 632 572 




Germany


p.m.


237 521 435 


237 521 435 




Estonia


p.m.


1 542 779 


1 542 779 




Ireland


p.m.


14 455 684 


14 455 684 




Greece


p.m.


13 059 986 


13 059 986 




Spain


p.m.


83 058 391 


83 058 391 




France


p.m.


168 537 432 


168 537 432 




Croatia


p.m.


3 253 705 


3 253 705 




Italy


p.m.


123 820 797 


123 820 797 




Cyprus


p.m.


1 280 278 


1 280 278 




Latvia


p.m.


1 920 262 


1 920 262 




Lithuania


p.m.


2 791 366 


2 791 366 




Luxembourg


p.m.


2 598 162 


2 598 162 




Hungary


p.m.


7 966 765 


7 966 765 




Malta


p.m.


677 499 


677 499 




Netherlands


p.m.


– 709 333 867 


– 709 333 867 




Austria


p.m.


14 730 040 


14 730 040 




Poland


p.m.


31 438 669 


31 438 669 




Portugal


p.m.


13 485 062 


13 485 062 




Romania


p.m.


12 191 397 


12 191 397 




Slovenia


p.m.


2 906 563 


2 906 563 




Slovakia


p.m.


5 758 900 


5 758 900 




Finland


p.m.


15 788 289 


15 788 289 




Sweden


p.m.


– 166 340 637 


– 166 340 637 




United Kingdom


p.m.


192 096 804 


192 096 804 





Article 1 6 0 — Total



p.m.


0 


0 





TITLE 3


SURPLUSES, BALANCES AND ADJUSTMENTS










Article
Item


Heading


Budget 2017


Amending budget No 5/2017


New amount



 

CHAPTER 3 0







3 0 0






Surplus available from the preceding financial year




1 349 116 814 


 


1 349 116 814 






3 0 2






Repayment to the budget of the surplus from the Guarantee Fund for external actions




p.m.


 


p.m.




 


CHAPTER 3 0 — TOTAL


1 349 116 814 


 


1 349 116 814 



 

CHAPTER 3 1







3 1 0






Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014






3 1 0 3


Application for 1995 and subsequent years of Article 10b of Regulation (EU, Euratom) No 609/2014


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 10b of Regulation (EU, Euratom) No 609/2014






3 2 0 3


Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014


p.m.


 


p.m.




 



Article 3 2 0 — Total



p.m.


 


p.m.




 


CHAPTER 3 2 — TOTAL


p.m.


 


p.m.



 

CHAPTER 3 3







3 3 0






Netting Of Adjustments To The Vat And Gni-Based Own Resources For Previous Financial Years




 


p.m.


p.m.




 


CHAPTER 3 3 — 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


0,— 


0,— 


0,— 




 



Article 3 5 0 — Total



0,— 


0,— 


0,— 




 


CHAPTER 3 5 — TOTAL


0,— 


0,— 


0,— 



 

CHAPTER 3 6







3 6 0






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






3 6 0 4


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


0,— 


0,— 


0,— 




 



Article 3 6 0 — Total



0,— 


0,— 


0,— 




 


CHAPTER 3 6 — TOTAL


0,— 


0,— 


0,— 



 

CHAPTER 3 7







3 7 0






Adjustment Relating To The Implementation Of Own Resources Decisions




—


0,— 


0,— 




 


CHAPTER 3 7 — TOTAL


—


0,— 


0,— 




 



Title 3 — Total




1 349 116 814 




0,— 




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 10B OF REGULATION (EU, EURATOM) NO 609/2014











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 10B OF REGULATION (EU, EURATOM) NO 609/2014











CHAPTER 3 3 —



NETTING OF ADJUSTMENTS TO THE VAT AND GNI-BASED OWN RESOURCES FOR PREVIOUS FINANCIAL YEARS











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 7 —



ADJUSTMENT RELATING TO THE IMPLEMENTATION OF OWN RESOURCES DECISIONS









CHAPTER 3 0 —   SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR




                                       3 0 0Surplus available from the preceding financial year









Budget 2017


Amending budget No 5/2017


New amount




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 1(1) of Regulation (EU, Euratom) No 608/2014.
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 (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 29).
Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39).
Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), 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.



                                       3 0 2Repayment to the budget of the surplus from the Guarantee Fund for external actions









Budget 2017


Amending budget No 5/2017


New amount




p.m.


 


p.m.





Remarks

This article is intended to receive, once the target amount has been reached, any surplus in the Guarantee Fund for external actions in accordance with Articles 3 and 4 of Regulation (EC, Euratom) No 480/2009.

Legal basis

Council Regulation (EC, Euratom) No 480/2009 of 25 May 2009 establishing a Guarantee Fund for external actions (OJ L 145, 10.6.2009, p. 10).
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 7(2) thereof.

CHAPTER 3 1 —   BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014




                                       3 1 0Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014



                                    3 1 0 3Application for 1995 and subsequent years of Article 10b of Regulation (EU, Euratom) No 609/2014







Budget 2017


Amending budget No 5/2017


New amount




p.m.


 


p.m.





Remarks

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.
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.
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 Commission shall inform the Member States of the amounts resulting from this calculation before 1 February of the year following that in which the data for the adjustments was supplied.

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 (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 10b thereof.








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


p.m.


—


p.m.




Bulgaria


p.m.


—


p.m.




Czech Republic


p.m.


—


p.m.




Denmark


p.m.


—


p.m.




Germany


p.m.


—


p.m.




Estonia


p.m.


—


p.m.




Ireland


p.m.


—


p.m.




Greece


p.m.


—


p.m.




Spain


p.m.


—


p.m.




France


p.m.


—


p.m.




Croatia


p.m.


—


p.m.




Italy


p.m.


—


p.m.




Cyprus


p.m.


—


p.m.




Latvia


p.m.


—


p.m.




Lithuania


p.m.


—


p.m.




Luxembourg


p.m.


—


p.m.




Hungary


p.m.


—


p.m.




Malta


p.m.


—


p.m.




Netherlands


p.m.


—


p.m.




Austria


p.m.


—


p.m.




Poland


p.m.


—


p.m.




Portugal


p.m.


—


p.m.




Romania


p.m.


—


p.m.




Slovenia


p.m.


—


p.m.




Slovakia


p.m.


—


p.m.




Finland


p.m.


—


p.m.




Sweden


p.m.


—


p.m.




United Kingdom


p.m.


—


p.m.




Item 3 1 0 3 — Total


p.m.


—


p.m.





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 10B OF REGULATION (EU, EURATOM) NO 609/2014




                                       3 2 0Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014



                                    3 2 0 3Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014







Budget 2017


Amending budget No 5/2017


New amount




p.m.


 


p.m.





Remarks

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.
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 10b(4) of Regulation (EU, Euratom) No 609/2014.
The Commission shall inform the Member States of the amounts resulting from this calculation before 1 February of the year following that in which the data for the adjustments was supplied.

Legal basis

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 10b 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).








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


p.m.


—


p.m.




Bulgaria


p.m.


—


p.m.




Czech Republic


p.m.


—


p.m.




Denmark


p.m.


—


p.m.




Germany


p.m.


—


p.m.




Estonia


p.m.


—


p.m.




Ireland


p.m.


—


p.m.




Greece


p.m.


—


p.m.




Spain


p.m.


—


p.m.




France


p.m.


—


p.m.




Croatia


p.m.


—


p.m.




Italy


p.m.


—


p.m.




Cyprus


p.m.


—


p.m.




Latvia


p.m.


—


p.m.




Lithuania


p.m.


—


p.m.




Luxembourg


p.m.


—


p.m.




Hungary


p.m.


—


p.m.




Malta


p.m.


—


p.m.




Netherlands


p.m.


—


p.m.




Austria


p.m.


—


p.m.




Poland


p.m.


—


p.m.




Portugal


p.m.


—


p.m.




Romania


p.m.


—


p.m.




Slovenia


p.m.


—


p.m.




Slovakia


p.m.


—


p.m.




Finland


p.m.


—


p.m.




Sweden


p.m.


—


p.m.




United Kingdom


p.m.


—


p.m.




Item 3 2 0 3 — Total


p.m.


—


p.m.





CHAPTER 3 3 —   NETTING OF ADJUSTMENTS TO THE VAT AND GNI-BASED OWN RESOURCES FOR PREVIOUS FINANCIAL YEARS


Remarks

New Chapter



                                       3 3 0Netting of adjustments to the VAT and GNI-based own resources for previous financial years









Budget 2017


Amending budget No 5/2017


New amount




 


p.m.


p.m.





Remarks

New Article
Result of the calculation for the netting of adjustments to the VAT and GNI-based resources of previous financial years.
This calculation is the product of multiplying the total amounts of the adjustments referred to in paragraphs 1 to 4 of Council Regulation (EU, Euratom) No 609/2014, with the exception of particular adjustments pursuant to paragraphs 2(b) and (c) of Article 10b(2) of Council Regulation No 609/2014, by the percentage that the GNI of that Member State represents of the GNI of all Member States, as applicable on 15 January to the budget in force for the year following that in which the data for the adjustments was supplied.
The Commission shall inform the Member States of the amounts resulting from this calculation before 1 February of the year following that in which the data for the adjustments was supplied.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105).
Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 10b(5) thereof.








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


—


p.m.


p.m.




Bulgaria


—


p.m.


p.m.




Czech Republic


—


p.m.


p.m.




Denmark


—


p.m.


p.m.




Germany


—


p.m.


p.m.




Estonia


—


p.m.


p.m.




Ireland


—


p.m.


p.m.




Greece


—


p.m.


p.m.




Spain


—


p.m.


p.m.




France


—


p.m.


p.m.




Croatia


—


p.m.


p.m.




Italy


—


p.m.


p.m.




Cyprus


—


p.m.


p.m.




Latvia


—


p.m.


p.m.




Lithuania


—


p.m.


p.m.




Luxembourg


—


p.m.


p.m.




Hungary


—


p.m.


p.m.




Malta


—


p.m.


p.m.




Netherlands


—


p.m.


p.m.




Austria


—


p.m.


p.m.




Poland


—


p.m.


p.m.




Portugal


—


p.m.


p.m.




Romania


—


p.m.


p.m.




Slovenia


—


p.m.


p.m.




Slovakia


—


p.m.


p.m.




Finland


—


p.m.


p.m.




Sweden


—


p.m.


p.m.




United Kingdom


—


p.m.


p.m.





Article 3 3 0 — Total



—


p.m.


p.m.





CHAPTER 3 4 —   ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE




                                       3 4 0Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice









Budget 2017


Amending budget No 5/2017


New amount




p.m.


 


p.m.





Remarks

Article 3 of the Protocol on the position of Denmark and Article 5 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, grant full exemption to these Member States from supporting the financial consequences of some specific policies in the area of freedom, security and justice, with the exception of the related administrative costs. They can therefore obtain an adjustment to the own resources paid for each year in which they do not participate.
Each Member State’s contribution to the adjustment mechanism is calculated by applying to the budget expenditure resulting from this operation or policy the scale of the aggregate gross national income and its components from the preceding year, supplied by the Member States in accordance with Article 2(2) of 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).
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 (EU, Euratom) No 609/2014 on the first working day of December, in accordance with Article 11 of that Regulation.

Legal basis

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 11 thereof.
Protocol on the position of Denmark, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, and in particular Article 3 thereof, and Protocol on the position of the United Kingdom and Ireland in respect of the area of freedom, security and justice, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, and in particular Article 5 thereof.








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


p.m.


—


p.m.




Bulgaria


p.m.


—


p.m.




Czech Republic


p.m.


—


p.m.




Denmark


p.m.


—


p.m.




Germany


p.m.


—


p.m.




Estonia


p.m.


—


p.m.




Ireland


p.m.


—


p.m.




Greece


p.m.


—


p.m.




Spain


p.m.


—


p.m.




France


p.m.


—


p.m.




Croatia


p.m.


—


p.m.




Italy


p.m.


—


p.m.




Cyprus


p.m.


—


p.m.




Latvia


p.m.


—


p.m.




Lithuania


p.m.


—


p.m.




Luxembourg


p.m.


—


p.m.




Hungary


p.m.


—


p.m.




Malta


p.m.


—


p.m.




Netherlands


p.m.


—


p.m.




Austria


p.m.


—


p.m.




Poland


p.m.


—


p.m.




Portugal


p.m.


—


p.m.




Romania


p.m.


—


p.m.




Slovenia


p.m.


—


p.m.




Slovakia


p.m.


—


p.m.




Finland


p.m.


—


p.m.




Sweden


p.m.


—


p.m.




United Kingdom


p.m.


—


p.m.





Article 3 4 0 — Total



p.m.


—


p.m.





CHAPTER 3 5 —   RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM




                                       3 5 0Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom



                                    3 5 0 4Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom







Budget 2017


Amending budget No 5/2017


New amount




0,— 


0,— 


0,— 





Remarks

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom.
The figures correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2012.

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 Articles 4 and 5 thereof.
Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Articles 4 and 5 thereof.








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


12 108 628 


—


12 108 628 




Bulgaria


1 275 199 


—


1 275 199 




Czech Republic


3 342 634 


—


3 342 634 




Denmark


4 686 427 


—


4 686 427 




Germany


7 934 870 


—


7 934 870 




Estonia


568 776 


—


568 776 




Ireland


5 094 409 


—


5 094 409 




Greece


1 773 357 


—


1 773 357 




Spain


7 537 051 


—


7 537 051 




France


38 002 662 


—


38 002 662 




Croatia


382 317 


—


382 317 




Italy


19 830 215 


—


19 830 215 




Cyprus


241 390 


—


241 390 




Latvia


102 976 


—


102 976 




Lithuania


646 364 


—


646 364 




Luxembourg


1 741 166 


—


1 741 166 




Hungary


2 179 154 


—


2 179 154 




Malta


101 561 


—


101 561 




Netherlands


4 101 900 


—


4 101 900 




Austria


1 068 284 


—


1 068 284 




Poland


7 063 680 


—


7 063 680 




Portugal


3 441 569 


—


3 441 569 




Romania


2 351 280 


—


2 351 280 




Slovenia


554 253 


—


554 253 




Slovakia


1 502 129 


—


1 502 129 




Finland


4 198 567 


—


4 198 567 




Sweden


1 007 093 


—


1 007 093 




United Kingdom


– 132 837 911 


—


– 132 837 911 




Item 3 5 0 4 — Total


0 


—


0 





CHAPTER 3 6 —   RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM




                                       3 6 0Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom



                                    3 6 0 4Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom







Budget 2017


Amending budget No 5/2017


New amount




0,— 


0,— 


0,— 





Remarks

This item is intended to record the difference between previously budgeted and the latest intermediate update of the UK correction before the final calculations are made.
The figures correspond to the result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2014.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Articles 4 and 5 thereof.








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


9 808 723 


3 488 888 


13 297 611 




Bulgaria


1 857 845 


464 957 


2 322 802 




Czech Republic


5 618 512 


804 590 


6 423 102 




Denmark


5 183 926 


5 070 780 


10 254 706 




Germany


15 098 382 


4 791 414 


19 889 796 




Estonia


615 754 


254 986 


870 740 




Ireland


6 055 723 


7 942 509 


13 998 232 




Greece


3 882 091 


1 216 873 


5 098 964 




Spain


23 452 091 


10 574 107 


34 026 198 




France


62 183 471 


15 185 895 


77 369 366 




Croatia


2 392 016 


351 113 


2 743 129 




Italy


60 923 232 


–1 692 163 


59 231 069 




Cyprus


1 058 836 


– 207 548 


851 288 




Latvia


517 980 


515 566 


1 033 546 




Lithuania


493 224 


376 255 


869 479 




Luxembourg


3 153 754 


422 041 


3 575 795 




Hungary


2 775 751 


1 138 198 


3 913 949 




Malta


557 582 


86 100 


643 682 




Netherlands


3 797 278 


1 025 772 


4 823 050 




Austria


1 572 870 


554 985 


2 127 855 




Poland


16 987 381 


2 950 167 


19 937 548 




Portugal


5 315 559 


1 396 919 


6 712 478 




Romania


6 012 749 


2 451 260 


8 464 009 




Slovenia


1 449 464 


321 208 


1 770 672 




Slovakia


2 207 088 


819 057 


3 026 145 




Finland


5 796 891 


3 306 011 


9 102 902 




Sweden


2 634 984 


806 713 


3 441 697 




United Kingdom


– 251 403 157 


–64 416 653 


– 315 819 810 




Item 3 6 0 4 — Total


0 


0 


0 





CHAPTER 3 7 —   ADJUSTMENT RELATING TO THE IMPLEMENTATION OF OWN RESOURCES DECISIONS


Remarks

New Chapter



                                       3 7 0Adjustment relating to the implementation of Own Resources Decisions









Budget 2017


Amending budget No 5/2017


New amount




—


0,— 


0,— 





Remarks

New Article
Result of the calculation for the retroactive implementation of the Own Resources Decision 2014/335/EU, Euratom for the years 2014 and 2015

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 11.








Member State


Budget 2016


Amending budget No 5/2016


New amount




Belgium


—


380 157 383 


380 157 383 




Bulgaria


—


12 976 885 


12 976 885 




Czech Republic


—


120 908 594 


120 908 594 




Denmark


—


– 147 742 832 


– 147 742 832 




Germany


—


–1 996 696 973 


–1 996 696 973 




Estonia


—


7 533 435 


7 533 435 




Ireland


—


170 564 976 


170 564 976 




Greece


—


60 999 683 


60 999 683 




Spain


—


444 555 900 


444 555 900 




France


—


1 063 986 397 


1 063 986 397 




Croatia


—


13 236 646 


13 236 646 




Italy


—


887 769 484 


887 769 484 




Cyprus


—


9 862 666 


9 862 666 




Latvia


—


6 740 740 


6 740 740 




Lithuania


—


12 047 755 


12 047 755 




Luxembourg


—


4 601 725 


4 601 725 




Hungary


—


45 076 397 


45 076 397 




Malta


—


2 539 423 


2 539 423 




Netherlands


—


–1 798 837 531 


–1 798 837 531 




Austria


—


180 218 679 


180 218 679 




Poland


—


155 777 950 


155 777 950 




Portugal


—


77 069 484 


77 069 484 




Romania


—


32 865 560 


32 865 560 




Slovenia


—


22 119 731 


22 119 731 




Slovakia


—


33 257 802 


33 257 802 




Finland


—


132 868 521 


132 868 521 




Sweden


—


– 635 351 204 


– 635 351 204 




United Kingdom


—


700 892 724 


700 892 724 





Article 3 7 0 — Total



—


0 


0 





TITLE 7


INTEREST ON LATE PAYMENTS AND FINES










Article
Item


Heading


Budget 2017


Amending budget No 5/2017


New amount



 

CHAPTER 7 0







7 0 0






Interest on late payments






7 0 0 0


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


5 000 000 


 


5 000 000 




7 0 0 1


Other interest on late payments


3 000 000 


 


3 000 000 




 



Article 7 0 0 — Total



8 000 000 


 


8 000 000 






7 0 1






Interest on late payments and other interest on fines




15 000 000 


 


15 000 000 




 


CHAPTER 7 0 — TOTAL


23 000 000 


 


23 000 000 



 

CHAPTER 7 1







7 1 0






Fines, periodic penalty payments and other penalties




100 000 000 


 


100 000 000 






7 1 1






Excess emissions premiums for new passenger cars




p.m.


 


p.m.






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




p.m.


 


p.m.




 


CHAPTER 7 1 — TOTAL


100 000 000 


 


100 000 000 



 

CHAPTER 7 2







7 2 0






Interest on deposits and fines






7 2 0 0


Interest on deposits and fines resulting from the implementation of the excessive deficit procedure — Assigned revenue


p.m.


 


p.m.




 



Article 7 2 0 — Total



p.m.


 


p.m.




 


CHAPTER 7 2 — TOTAL


p.m.


 


p.m.




 



Title 7 — Total




123 000 000 



 



123 000 000 












CHAPTER 7 0 —



INTEREST ON LATE PAYMENTS











CHAPTER 7 1 —



FINES











CHAPTER 7 2 —



INTEREST ON DEPOSITS AND FINES









CHAPTER 7 0 —   INTEREST ON LATE PAYMENTS




                                       7 0 0Interest on late payments



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







Budget 2017


Amending budget No 5/2017


New amount




5 000 000 


 


5 000 000 





Remarks

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 (EU, Euratom) No 609/2014 gives rise to the payment of interest by the Member State concerned. However the recovery of amounts of interest below EUR 500 shall be waived.
For the VAT and GNI-based own resources, interest shall be payable only in relation to delays in entering amounts referred in Article 12(2) of Regulation (EU, Euratom) No 609/2014.
In the case of Member States belonging to the Economic and Monetary Union, 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 main refinancing operations on the first day of the month in which the due date fell, or 0 per cent, whichever is higher, increased by 2,5 percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay.
In the case of Member States not belonging to the Economic and Monetary Union, the interest 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, or 0 per cent, whichever is higher, increased by 2,5 percentage points. For the Member States for which the central bank rate is not available, the interest rate shall be equal to the most equivalent rate applied on the first day of the month in question on the Member State's money market, or 0 per cent, whichever is higher, increased by 2,5 percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay.
The total increase shall not exceed 16 percentage points. The increased rate shall be applied to the entire period of delay.







Council


 


p.m.




Commission


 


5 000 000 




European External Action Service


 


p.m.




 


Total


5 000 000 





Legal basis

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 12 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.

SECTION III


COMMISSION


REVENUE


TITLE 7


INTEREST ON LATE PAYMENTS AND FINES










Article
Item


Heading


Budget 2017


Amending budget No 5/2017


New amount



 

CHAPTER 7 0







7 0 0






Interest on late payments






7 0 0 0


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


5 000 000 


 


5 000 000 




7 0 0 1


Other interest on late payments


3 000 000 


 


3 000 000 




 



Article 7 0 0 — Total



8 000 000 


 


8 000 000 






7 0 1






Interest on late payments and other interest on fines




15 000 000 


 


15 000 000 




 


CHAPTER 7 0 — TOTAL


23 000 000 


 


23 000 000 



 

CHAPTER 7 1







7 1 0






Fines, periodic penalty payments and other penalties




100 000 000 


 


100 000 000 






7 1 1






Excess emissions premiums for new passenger cars




p.m.


 


p.m.






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




p.m.


 


p.m.




 


CHAPTER 7 1 — TOTAL


100 000 000 


 


100 000 000 



 

CHAPTER 7 2







7 2 0






Interest on deposits and fines






7 2 0 0


Interest on deposits and fines resulting from implementation of the excessive deficit procedure — Assigned revenue


p.m.


 


p.m.




 



Article 7 2 0 — Total



p.m.


 


p.m.




 


CHAPTER 7 2 — TOTAL


p.m.


 


p.m.




 



Title 7 — Total




123 000 000 



 



123 000 000 












CHAPTER 7 0 —



INTEREST ON LATE PAYMENTS











CHAPTER 7 1 —



FINES











CHAPTER 7 2 —



INTEREST ON DEPOSITS AND FINES









CHAPTER 7 0 —   INTEREST ON LATE PAYMENTS




                                    7 0 0Interest on late payments



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







Budget 2017


Amending budget No 5/2017


New amount




5 000 000 


 


5 000 000 





Remarks

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 (EU, Euratom) No 609/2014 gives rise to the payment of interest by the Member State concerned. However the recovery of amounts of interest below EUR 500 shall be waived.
For the VAT and GNI-based own resources, interest shall be payable only in relation to delays in entering amounts referred in Article 12(2) of Regulation (EU, Euratom) No 609/2014.
In the case of Member States belonging to the Economic and Monetary Union, 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 main refinancing operations on the first day of the month in which the due date fell, or 0 per cent, whichever is higher, increased by 2,5 percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay.
In the case of Member States not belonging to the Economic and Monetary Union, the interest 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, or 0 per cent, whichever is higher, increased by 2,5 percentage points. For the Member States for which the central bank rate is not available, the interest rate shall be equal to the most equivalent rate applied on the first day of the month in question on the Member State's money market, or 0 per cent, whichever is higher, increased by 2,5 percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay.
The total increase shall not exceed 16 percentage points. The increased rate shall be applied to the entire period of delay.

Legal basis

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39), and in particular Article 12 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.


(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 to No 5/2016.

(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 to No 5/2016.

(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 166th meeting of the Advisory Committee on Own Resources on 18 May 2016.

(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: (97 117 960 147) / (150 618 338 000) = 0,644795059065119.

(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 20 % as of 1 January 2014 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(14)  Rounded percentages.

(15)  The amount of enlargement-related expenditure corresponds to 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.

(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 20 % as of 1 January 2014 — 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 € -315 819 810 between the provisional amount of the 2014 UK correction (€ 5 165 663 075, as calculated above) and the previously budgeted amount of the 2014 UK correction (€ 4 849 843 265, entered in this AB for the implementation of the ORD2014 in the year 2015) is financed in chapter 36 of the AB 5/2016.

(19)  Rounded percentages.

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

(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 € -132 837 911 between the definitive amount of the 2012 UK correction (€ 5 276 446 294, as calculated above) and the previously budgeted amount of the 2012 UK correction (€ 5 143 608 383, entered in the AB 6/2015) is financed in chapter 35 of the AB 4/2016.

(24)  p.m. (own resources + other revenue = total revenue = total expenditure); (133 645 177 297 + 2 965 818 187 = 136 610 995 484 = 136 610 995 484).

(25)  Total own resources as percentage of GNI: (133 645 177 297) / (15 061 833 800 000) = 0,89 %