Definitive adoption (EU, Euratom) 2017/1487 of amending budget No 2 of the European Union for the financial year 2017
Date: 2017-07-04
Institutions: European Parliament
Subjects: adoption of the budget, amending budget, carry-over of appropriations, financial year, general budget (EU), own resources




L_2017227EN.01000101.xml










1.9.2017   


EN


Official Journal of the European Union


L 227/1








            DEFINITIVE ADOPTION (EU, Euratom) 2017/1487
of amending budget No 2 of the European Union for the financial year 2017


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 2017, as definitively adopted on 1 December 2016 (5),


having regard to draft amending budget No 2 of the European Union for the financial year 2017, which the Commission adopted on 12 April 2017,


having regard to the position on draft amending budget No 2/2017, which the Council adopted on 8 June 2017 and forwarded to Parliament on the same day,


having regard to Parliament’s approval of 4 July 2017 of the Council position,


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

DECLARES:



Sole Article
The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and amending budget No 2 of the European Union for the financial year 2017 has been definitively adopted.




Done at Strasbourg, 4 July 2017.


The President

A. TAJANI
            





(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 51, 28.2.2017.





AMENDING BUDGET No 2 FOR THE FINANCIAL YEAR 2017

CONTENTS

GENERAL STATEMENT OF REVENUE






A. Introduction and financing of the general budget
3








B. General statement of revenue by budget heading
12










— Title 1:

Own resources
13










— Title 3:

Surpluses, balances and adjustments
17



A.   INTRODUCTION AND FINANCING OF THE GENERAL BUDGET


FINANCING OF THE GENERAL BUDGET


Appropriations to be covered during the financial year 2017 pursuant to Article 1 of Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union


EXPENDITURE









Description


Budget 2017 (1)



Budget 2016 (2)



Change (%)










1.


Smart and inclusive growth






56 521 763 545 


59 290 697 648 


–4,67 










2.


Sustainable growth: natural resources






54 913 969 537 


54 972 403 654 


–0,11 










3.


Security and citizenship






3 786 957 287 


3 022 387 739 


+25,30 










4.


Global Europe






9 483 081 178 


10 155 590 403 


–6,62 










5.


Administration






9 394 599 816 


8 950 916 040 


+4,96 










6.


Compensation






p.m.


p.m.


—




Special instruments


390 000 000 


250 475 125 


+55,70 





Total expenditure
 (3)




134 490 371 363 




136 642 470 609 




–1,57 









REVENUE









Description


Budget 2017 (4)



Budget 2016 (5)



Change (%)




Miscellaneous revenue (Titles 4 to 9)


2 772 392 898 


1 616 701 373 


+71,48 




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


6 404 529 791 


1 349 116 814 


+ 374,72 




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.


p.m.


—





Total revenue for Titles 3 to 9




9 176 922 689 




2 965 818 187 




+ 209,42 





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


21 467 000 000 


20 247 900 000 


+6,02 




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


16 598 937 750 


16 279 317 150 


+1,96 




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


87 247 510 924 


97 149 435 272 


–10,19 




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



125 313 448 674 


133 676 652 422 


–6,26 





Total revenue
 (7)




134 490 371 363 




136 642 470 609 




–1,57 









TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases to point (b) of Article 2(1) 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


1 767 744 000 


4 364 202 000 


50 


2 182 101 000 


1 767 744 000 


 




Bulgaria


215 501 000 


451 147 000 


50 


225 573 500 


215 501 000 


 




Czech Republic


708 186 000 


1 645 692 000 


50 


822 846 000 


708 186 000 


 




Denmark


1 062 675 000 


2 916 093 000 


50 


1 458 046 500 


1 062 675 000 


 




Germany


13 506 186 000 


33 059 999 000 


50 


16 529 999 500 


13 506 186 000 


 




Estonia


108 283 000 


219 513 000 


50 


109 756 500 


108 283 000 


 




Ireland


837 734 000 


2 049 014 000 


50 


1 024 507 000 


837 734 000 


 




Greece


777 516 000 


1 822 161 000 


50 


911 080 500 


777 516 000 


 




Spain


4 903 148 000 


11 604 439 000 


50 


5 802 219 500 


4 903 148 000 


 




France


9 947 380 000 


23 286 561 000 


50 


11 643 280 500 


9 947 380 000 


 




Croatia


269 162 000 


459 302 000 


50 


229 651 000 


229 651 000 


Croatia




Italy


6 241 490 000 


17 121 047 000 


50 


8 560 523 500 


6 241 490 000 


 




Cyprus


119 229 000 


177 085 000 


50 


88 542 500 


88 542 500 


Cyprus




Latvia


104 543 000 


274 048 000 


50 


137 024 000 


104 543 000 


 




Lithuania


160 059 000 


395 700 000 


50 


197 850 000 


160 059 000 


 




Luxembourg


275 481 000 


363 484 000 


50 


181 742 000 


181 742 000 


Luxembourg




Hungary


467 100 000 


1 156 112 000 


50 


578 056 000 


467 100 000 


 




Malta


67 040 000 


96 738 000 


50 


48 369 000 


48 369 000 


Malta




Netherlands


2 884 590 000 


7 241 616 000 


50 


3 620 808 000 


2 884 590 000 


 




Austria


1 607 452 000 


3 575 020 000 


50 


1 787 510 000 


1 607 452 000 


 




Poland


1 889 516 000 


4 330 202 000 


50 


2 165 101 000 


1 889 516 000 


 




Portugal


895 989 000 


1 877 440 000 


50 


938 720 000 


895 989 000 


 




Romania


593 753 000 


1 768 712 000 


50 


884 356 000 


593 753 000 


 




Slovenia


185 469 000 


404 677 000 


50 


202 338 500 


185 469 000 


 




Slovakia


276 354 000 


813 883 000 


50 


406 941 500 


276 354 000 


 




Finland


930 644 000 


2 170 886 000 


50 


1 085 443 000 


930 644 000 


 




Sweden


2 133 382 000 


5 125 505 000 


50 


2 562 752 500 


2 133 382 000 


 




United Kingdom


11 838 873 000 


25 335 255 000 


50 


12 667 627 500 


11 838 873 000 


 





Total




64 774 479 000 




154 105 533 000 



 



77 052 766 500 




64 591 871 500 



 








TABLE 2

Breakdown of own resources accruing from VAT pursuant to point (b) of Article 2(1) 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


1 767 744 000 


0,30 


530 323 200 




Bulgaria


215 501 000 


0,30 


64 650 300 




Czech Republic


708 186 000 


0,30 


212 455 800 




Denmark


1 062 675 000 


0,30 


318 802 500 




Germany


13 506 186 000 


0,15 


2 025 927 900 




Estonia


108 283 000 


0,30 


32 484 900 




Ireland


837 734 000 


0,30 


251 320 200 




Greece


777 516 000 


0,30 


233 254 800 




Spain


4 903 148 000 


0,30 


1 470 944 400 




France


9 947 380 000 


0,30 


2 984 214 000 




Croatia


229 651 000 


0,30 


68 895 300 




Italy


6 241 490 000 


0,30 


1 872 447 000 




Cyprus


88 542 500 


0,30 


26 562 750 




Latvia


104 543 000 


0,30 


31 362 900 




Lithuania


160 059 000 


0,30 


48 017 700 




Luxembourg


181 742 000 


0,30 


54 522 600 




Hungary


467 100 000 


0,30 


140 130 000 




Malta


48 369 000 


0,30 


14 510 700 




Netherlands


2 884 590 000 


0,15 


432 688 500 




Austria


1 607 452 000 


0,30 


482 235 600 




Poland


1 889 516 000 


0,30 


566 854 800 




Portugal


895 989 000 


0,30 


268 796 700 




Romania


593 753 000 


0,30 


178 125 900 




Slovenia


185 469 000 


0,30 


55 640 700 




Slovakia


276 354 000 


0,30 


82 906 200 




Finland


930 644 000 


0,30 


279 193 200 




Sweden


2 133 382 000 


0,15 


320 007 300 




United Kingdom


11 838 873 000 


0,30 


3 551 661 900 





Total




64 591 871 500 



 



16 598 937 750 









TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to point (c) of Article 2(1) 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


4 364 202 000 


 


2 470 811 750 




Bulgaria


451 147 000 


 


255 418 816 




Czech Republic


1 645 692 000 


 


931 715 610 




Denmark


2 916 093 000 


 


1 650 958 606 




Germany


33 059 999 000 


 


18 717 060 757 




Estonia


219 513 000 


 


124 278 230 




Ireland


2 049 014 000 


 


1 160 058 097 




Greece


1 822 161 000 


 


1 031 624 294 




Spain


11 604 439 000 


 


6 569 903 096 




France


23 286 561 000 


 


13 183 786 758 




Croatia


459 302 000 


 


260 035 805 




Italy


17 121 047 000 


 


9 693 154 464 




Cyprus


177 085 000 


 


100 257 435 




Latvia


274 048 000 


0,5661543  (9)



155 153 455 




Lithuania


395 700 000 


 


224 027 258 




Luxembourg


363 484 000 


 


205 788 031 




Hungary


1 156 112 000 


 


654 537 786 




Malta


96 738 000 


 


54 768 635 




Netherlands


7 241 616 000 


 


4 099 872 073 




Austria


3 575 020 000 


 


2 024 012 963 




Poland


4 330 202 000 


 


2 451 562 504 




Portugal


1 877 440 000 


 


1 062 920 738 




Romania


1 768 712 000 


 


1 001 363 913 




Slovenia


404 677 000 


 


229 109 626 




Slovakia


813 883 000 


 


460 783 364 




Finland


2 170 886 000 


 


1 229 056 454 




Sweden


5 125 505 000 


 


2 901 826 721 




United Kingdom


25 335 255 000 


 


14 343 663 685 





Total




154 105 533 000 



 



87 247 510 924 









TABLE 4

Calculation of the gross reduction in GNI contribution for Denmark, Netherlands 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


 


2,83 


31 168 279 


31 168 279 




Bulgaria


 


0,29 


3 222 004 


3 222 004 




Czech Republic


 


1,07 


11 753 211 


11 753 211 




Denmark


– 141 660 311 


1,89 


20 826 167 


– 120 834 144 




Germany


 


21,45 


236 108 063 


236 108 063 




Estonia


 


0,14 


1 567 719 


1 567 719 




Ireland


 


1,33 


14 633 658 


14 633 658 




Greece


 


1,18 


13 013 518 


13 013 518 




Spain


 


7,53 


82 876 639 


82 876 639 




France


 


15,11 


166 308 075 


166 308 075 




Croatia


 


0,30 


3 280 245 


3 280 245 




Italy


 


11,11 


122 275 177 


122 275 177 




Cyprus


 


0,11 


1 264 707 


1 264 707 




Latvia


 


0,18 


1 957 197 


1 957 197 




Lithuania


 


0,26 


2 826 012 


2 826 012 




Luxembourg


 


0,24 


2 595 932 


2 595 932 




Hungary


 


0,75 


8 256 726 


8 256 726 




Malta


 


0,06 


690 884 


690 884 




Netherlands


– 757 337 819 


4,70 


51 718 211 


– 705 619 608 




Austria


 


2,32 


25 532 095 


25 532 095 




Poland


 


2,81 


30 925 458 


30 925 458 




Portugal


 


1,22 


13 408 310 


13 408 310 




Romania


 


1,15 


12 631 796 


12 631 796 




Slovenia


 


0,26 


2 890 124 


2 890 124 




Slovakia


 


0,53 


5 812 594 


5 812 594 




Finland


 


1,41 


15 504 044 


15 504 044 




Sweden


– 201 593 520 


3,33 


36 605 357 


– 164 988 163 




United Kingdom


 


16,44 


180 939 448 


180 939 448 





Total




–1 100 591 650 




100,00 




1 100 591 650 




0 









TABLE 5

Correction of budgetary imbalances for the United Kingdom for the year 2016 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






18,0077 


 










2.


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






7,2983 


 










3.


(1) – (2)






10,7095 


 











4.



Total allocated expenditure






 



129 383 323 229 











5.


Enlargement related expenditure (11)







 


34 414 600 712 










6.


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






 


94 968 722 517 










7.


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






 


6 712 622 123 










8.


United Kingdom’s advantage (12)







 


1 524 007 149 










9.


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






 


5 188 614 974 










10.


Windfall gains deriving from traditional own resources (13)







 


–49 835 714 










11.


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






 


5 238 450 688 








TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 238 450 688  (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


2,83 


3,39 


5,47 


 


1,56 


4,95 


259 335 598 




Bulgaria


0,29 


0,35 


0,57 


 


0,16 


0,51 


26 808 676 




Czech Republic


1,07 


1,28 


2,06 


 


0,59 


1,87 


97 792 567 




Denmark


1,89 


2,26 


3,66 


 


1,04 


3,31 


173 284 078 




Germany


21,45 


25,67 


0,00 


–19,26 


0,00 


6,42 


336 225 054 




Estonia


0,14 


0,17 


0,28 


 


0,08 


0,25 


13 044 203 




Ireland


1,33 


1,59 


2,57 


 


0,73 


2,32 


121 759 321 




Greece


1,18 


1,42 


2,28 


 


0,65 


2,07 


108 278 950 




Spain


7,53 


9,01 


14,55 


 


4,15 


13,16 


689 574 892 




France


15,11 


18,08 


29,19 


 


8,33 


26,42 


1 383 765 970 




Croatia


0,30 


0,36 


0,58 


 


0,16 


0,52 


27 293 273 




Italy


11,11 


13,30 


21,46 


 


6,13 


19,42 


1 017 390 340 




Cyprus


0,11 


0,14 


0,22 


 


0,06 


0,20 


10 522 988 




Latvia


0,18 


0,21 


0,34 


 


0,10 


0,31 


16 284 856 




Lithuania


0,26 


0,31 


0,50 


 


0,14 


0,45 


23 513 828 




Luxembourg


0,24 


0,28 


0,46 


 


0,13 


0,41 


21 599 445 




Hungary


0,75 


0,90 


1,45 


 


0,41 


1,31 


68 700 073 




Malta


0,06 


0,08 


0,12 


 


0,03 


0,11 


5 748 498 




Netherlands


4,70 


5,62 


0,00 


–4,22 


0,00 


1,41 


73 648 300 




Austria


2,32 


2,78 


0,00 


–2,08 


0,00 


0,69 


36 358 479 




Poland


2,81 


3,36 


5,43 


 


1,55 


4,91 


257 315 203 




Portugal


1,22 


1,46 


2,35 


 


0,67 


2,13 


111 563 815 




Romania


1,15 


1,37 


2,22 


 


0,63 


2,01 


105 102 831 




Slovenia


0,26 


0,31 


0,51 


 


0,14 


0,46 


24 047 272 




Slovakia


0,53 


0,63 


1,02 


 


0,29 


0,92 


48 363 672 




Finland


1,41 


1,69 


2,72 


 


0,78 


2,46 


129 001 366 




Sweden


3,33 


3,98 


0,00 


–2,99 


0,00 


1,00 


52 127 140 




United Kingdom


16,44 


0,00 


0,00 


 


0,00 


0,00 


0 





Total




100,00 




100,00 




100,00 




–28,54 




28,54 




100,00 




5 238 450 688 





The calculations are made to 15 decimal places.

TABLE 7

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
















Member State


Traditional own resources (TOR)


 


VAT and GNI-based own resources, including adjustments


Total own resources (15)





Net sugar sector levies (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 and Sweden


United Kingdom correction


Total ‘national contributions’


Share in total ‘national contributions’ (%)




 


(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6)


(7)


(8)


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


(10)


(11) = (3) + (9)




Belgium


7 000 000 


2 113 800 000 


2 120 800 000 


530 200 000 


530 323 200 


2 470 811 750 


31 168 279 


259 335 598 


3 291 638 827 


3,17 


5 412 438 827 




Bulgaria


400 000 


67 900 000 


68 300 000 


17 075 000 


64 650 300 


255 418 816 


3 222 004 


26 808 676 


350 099 796 


0,34 


418 399 796 




Czech Republic


3 600 000 


265 700 000 


269 300 000 


67 325 000 


212 455 800 


931 715 610 


11 753 211 


97 792 567 


1 253 717 188 


1,21 


1 523 017 188 




Denmark


3 600 000 


415 800 000 


419 400 000 


104 850 000 


318 802 500 


1 650 958 606 


– 120 834 144 


173 284 078 


2 022 211 040 


1,95 


2 441 611 040 




Germany


28 100 000 


4 415 800 000 


4 443 900 000 


1 110 975 000 


2 025 927 900 


18 717 060 757 


236 108 063 


336 225 054 


21 315 321 774 


20,53 


25 759 221 774 




Estonia


0 


29 900 000 


29 900 000 


7 475 000 


32 484 900 


124 278 230 


1 567 719 


13 044 203 


171 375 052 


0,17 


201 275 052 




Ireland


0 


333 500 000 


333 500 000 


83 375 000 


251 320 200 


1 160 058 097 


14 633 658 


121 759 321 


1 547 771 276 


1,49 


1 881 271 276 




Greece


1 500 000 


155 400 000 


156 900 000 


39 225 000 


233 254 800 


1 031 624 294 


13 013 518 


108 278 950 


1 386 171 562 


1,33 


1 543 071 562 




Spain


5 000 000 


1 501 400 000 


1 506 400 000 


376 600 000 


1 470 944 400 


6 569 903 096 


82 876 639 


689 574 892 


8 813 299 027 


8,49 


10 319 699 027 




France


33 000 000 


1 743 100 000 


1 776 100 000 


444 025 000 


2 984 214 000 


13 183 786 758 


166 308 075 


1 383 765 970 


17 718 074 803 


17,06 


19 494 174 803 




Croatia


1 900 000 


47 300 000 


49 200 000 


12 300 000 


68 895 300 


260 035 805 


3 280 245 


27 293 273 


359 504 623 


0,35 


408 704 623 




Italy


5 000 000 


1 952 000 000 


1 957 000 000 


489 250 000 


1 872 447 000 


9 693 154 464 


122 275 177 


1 017 390 340 


12 705 266 981 


12,23 


14 662 266 981 




Cyprus


0 


19 600 000 


19 600 000 


4 900 000 


26 562 750 


100 257 435 


1 264 707 


10 522 988 


138 607 880 


0,13 


158 207 880 




Latvia


0 


34 000 000 


34 000 000 


8 500 000 


31 362 900 


155 153 455 


1 957 197 


16 284 856 


204 758 408 


0,20 


238 758 408 




Lithuania


900 000 


85 900 000 


86 800 000 


21 700 000 


48 017 700 


224 027 258 


2 826 012 


23 513 828 


298 384 798 


0,29 


385 184 798 




Luxembourg


0 


19 000 000 


19 000 000 


4 750 000 


54 522 600 


205 788 031 


2 595 932 


21 599 445 


284 506 008 


0,27 


303 506 008 




Hungary


2 200 000 


150 100 000 


152 300 000 


38 075 000 


140 130 000 


654 537 786 


8 256 726 


68 700 073 


871 624 585 


0,84 


1 023 924 585 




Malta


0 


13 200 000 


13 200 000 


3 300 000 


14 510 700 


54 768 635 


690 884 


5 748 498 


75 718 717 


0,07 


88 918 717 




Netherlands


7 700 000 


2 555 700 000 


2 563 400 000 


640 850 000 


432 688 500 


4 099 872 073 


– 705 619 608 


73 648 300 


3 900 589 265 


3,76 


6 463 989 265 




Austria


3 400 000 


223 600 000 


227 000 000 


56 750 000 


482 235 600 


2 024 012 963 


25 532 095 


36 358 479 


2 568 139 137 


2,47 


2 795 139 137 




Poland


13 700 000 


602 600 000 


616 300 000 


154 075 000 


566 854 800 


2 451 562 504 


30 925 458 


257 315 203 


3 306 657 965 


3,18 


3 922 957 965 




Portugal


200 000 


136 800 000 


137 000 000 


34 250 000 


268 796 700 


1 062 920 738 


13 408 310 


111 563 815 


1 456 689 563 


1,40 


1 593 689 563 




Romania


1 000 000 


141 000 000 


142 000 000 


35 500 000 


178 125 900 


1 001 363 913 


12 631 796 


105 102 831 


1 297 224 440 


1,25 


1 439 224 440 




Slovenia


0 


73 600 000 


73 600 000 


18 400 000 


55 640 700 


229 109 626 


2 890 124 


24 047 272 


311 687 722 


0,30 


385 287 722 




Slovakia


1 400 000 


100 600 000 


102 000 000 


25 500 000 


82 906 200 


460 783 364 


5 812 594 


48 363 672 


597 865 830 


0,58 


699 865 830 




Finland


800 000 


137 600 000 


138 400 000 


34 600 000 


279 193 200 


1 229 056 454 


15 504 044 


129 001 366 


1 652 755 064 


1,59 


1 791 155 064 




Sweden


2 800 000 


575 000 000 


577 800 000 


144 450 000 


320 007 300 


2 901 826 721 


– 164 988 163 


52 127 140 


3 108 972 998 


2,99 


3 686 772 998 




United Kingdom


10 100 000 


3 423 800 000 


3 433 900 000 


858 475 000 


3 551 661 900 


14 343 663 685 


180 939 448 


–5 238 450 688 


12 837 814 345 


12,36 


16 271 714 345 





Total




133 300 000 




21 333 700 000 




21 467 000 000 




5 366 750 000 




16 598 937 750 




87 247 510 924 




0 




0 




103 846 448 674 




100,00 




125 313 448 674 





B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


Budget 2017


Amending budget No 2/2017


New amount






1


OWN RESOURCES


131 717 978 465 


–6 404 529 791 


125 313 448 674 




3


SURPLUSES, BALANCES AND ADJUSTMENTS


p.m.


6 404 529 791 


6 404 529 791 




4


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


1 490 262 072 


 


1 490 262 072 




5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS


70 200 866 


 


70 200 866 




6


CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES


60 000 000 


 


60 000 000 




7


DEFAULT INTEREST AND FINES


1 120 000 000 


 


1 120 000 000 




8


BORROWING AND LENDING OPERATIONS


6 928 960 


 


6 928 960 




9


MISCELLANEOUS REVENUE


25 001 000 


 


25 001 000 




 



GRAND TOTAL




134 490 371 363 



 



134 490 371 363 






TITLE 1


OWN RESOURCES










Article
Item


Heading


Budget 2017


Amending budget No 2/2017


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




133 300 000 


 


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


133 300 000 


 


133 300 000 



 

CHAPTER 1 2







1 2 0






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




21 333 700 000 


 


21 333 700 000 




 


CHAPTER 1 2 — TOTAL


21 333 700 000 


 


21 333 700 000 



 

CHAPTER 1 3







1 3 0






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




16 598 937 750 


 


16 598 937 750 




 


CHAPTER 1 3 — TOTAL


16 598 937 750 


 


16 598 937 750 



 

CHAPTER 1 4







1 4 0






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




93 652 040 715 


–6 404 529 791 


87 247 510 924 




 


CHAPTER 1 4 — TOTAL


93 652 040 715 


–6 404 529 791 


87 247 510 924 



 

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




, ,—


 


, ,—




 


CHAPTER 1 5 — TOTAL


, ,—


 


, ,—



 

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




, ,—


 


, ,—




 


CHAPTER 1 6 — TOTAL


, ,—


 


, ,—




 



Title 1 — Total




131 717 978 465 




–6 404 529 791 




125 313 448 674 












CHAPTER 1 1 —



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











CHAPTER 1 2 —



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











CHAPTER 1 3 —



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











CHAPTER 1 4 —



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




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









Budget 2017


Amending budget No 2/2017


New amount




93 652 040 715 


–6 404 529 791 


87 247 510 924 





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 0,5662 %.

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 point (c) of Article 2(1) thereof.








Member State


Budget 2017


Draft amending budget No. 2/2017


New amount




Belgium


2 652 185 262 


– 181 373 512 


2 470 811 750 




Bulgaria


274 168 204 


–18 749 388 


255 418 816 




Czech Republic


1 000 109 543 


–68 393 933 


931 715 610 




Denmark


1 772 149 611 


– 121 191 005 


1 650 958 606 




Germany


20 091 013 685 


–1 373 952 928 


18 717 060 757 




Estonia


133 401 053 


–9 122 823 


124 278 230 




Ireland


1 245 213 840 


–85 155 743 


1 160 058 097 




Greece


1 107 352 169 


–75 727 875 


1 031 624 294 




Spain


7 052 176 340 


– 482 273 244 


6 569 903 096 




France


14 151 561 702 


– 967 774 944 


13 183 786 758 




Croatia


279 124 109 


–19 088 304 


260 035 805 




Italy


10 404 694 494 


– 711 540 030 


9 693 154 464 




Cyprus


107 616 977 


–7 359 542 


100 257 435 




Latvia


166 542 719 


–11 389 264 


155 153 455 




Lithuania


240 472 304 


–16 445 046 


224 027 258 




Luxembourg


220 894 200 


–15 106 169 


205 788 031 




Hungary


702 585 079 


–48 047 293 


654 537 786 




Malta


58 789 006 


–4 020 371 


54 768 635 




Netherlands


4 400 829 115 


– 300 957 042 


4 099 872 073 




Austria


2 172 588 564 


– 148 575 601 


2 024 012 963 




Poland


2 631 522 997 


– 179 960 493 


2 451 562 504 




Portugal


1 140 945 973 


–78 025 235 


1 062 920 738 




Romania


1 074 870 480 


–73 506 567 


1 001 363 913 




Slovenia


245 927 749 


–16 818 123 


229 109 626 




Slovakia


494 607 834 


–33 824 470 


460 783 364 




Finland


1 319 277 122 


–90 220 668 


1 229 056 454 




Sweden


3 114 839 510 


– 213 012 789 


2 901 826 721 




United Kingdom


15 396 581 074 


–1 052 917 389 


14 343 663 685 





Article 1 4 0 — Total




93 652 040 715 




–6 404 529 791 




87 247 510 924 






TITLE 3


SURPLUSES, BALANCES AND ADJUSTMENTS










Article
Item


Heading


Budget 2017


Amending budget No 2/2017


New amount



 

CHAPTER 3 0







3 0 0






Surplus available from the preceding financial year




p.m.


6 404 529 791 


6 404 529 791 






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


p.m.


6 404 529 791 


6 404 529 791 



 

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


p.m.


 


p.m.




 



Article 3 5 0 — Total



p.m.


 


p.m.




 


CHAPTER 3 5 — TOTAL


p.m.


 


p.m.



 

CHAPTER 3 6







3 6 0






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






3 6 0 4


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


p.m.


 


p.m.




 



Article 3 6 0 — Total



p.m.


 


p.m.




 


CHAPTER 3 6 — TOTAL


p.m.


 


p.m.



 

CHAPTER 3 7







3 7 0






Adjustment relating to the implementation of own resources decisions




p.m.


 


p.m.




 


CHAPTER 3 7 — TOTAL


p.m.


 


p.m.




 



Title 3 — Total




p.m.




6 404 529 791 




6 404 529 791 












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 2/2017


New amount




p.m.


6 404 529 791 


6 404 529 791 





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

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.
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.


(1)  The figures in this column correspond to those in the 2017 budget (OJ L 51, 28.2.2017, p. 1) plus amending budgets No 1/2017 and No 2/2017.

(2)  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 6/2016.

(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 2017 budget (OJ L 51, 28.2.2017, p. 1) plus amending budgets No 1/2017 and No 2/2017.

(5)  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 6/2016.

(6)  The own resources for the 2017 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: (87 247 510 924) / (154 105 533 000) = 0,566154304946338.

(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)  p.m. (own resources + other revenue = total revenue = total expenditure); (125 313 448 674 + 9 176 922 689 = 134 490 371 363 = 134 490 371 363).

(15)  Total own resources as percentage of GNI: (125 313 448 674) / (15 410 553 300 000) = 0,81 %; own resources ceiling as percentage of GNI: 1,20 %