Definitive adoption (EU, Euratom) 2018/1140 of amending budget No 2 of the European Union for the financial year 2018
Date: 2018-07-04
Institutions: European Parliament
Subjects: EU expenditure, adoption of the budget, amending budget, budgetary resources, carry-over of appropriations, commitment of expenditure, financial year, general budget (EU), own resources




L_2018213EN.01000101.xml










22.8.2018   


EN


Official Journal of the European Union


L 213/1








            DEFINITIVE ADOPTION (EU, Euratom) 2018/1140
of amending budget No 2 of the European Union for the financial year 2018


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 2018, as definitively adopted on 30 November 2017 (5),


having regard to Draft amending budget No 2 of the European Union for the financial year 2018, which the Commission adopted on 13 April 2018,


having regard to the position on Draft amending budget No 2/2018, which the Council adopted on 18 June 2018 and forwarded to Parliament on the following day,


having regard to Parliament's approval of 4 July 2018 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 2018 has been definitively adopted.




Done at Strasbourg, 4 July 2018.


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 57, 28.2.2018.





AMENDING BUDGET No 2 FOR THE FINANCIAL YEAR 2018

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 2018 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 2018 (1)



Budget 2017 (2)



Change (%)










1.


Smart and inclusive growth






66 624 486 101 


49 393 819 321 


+34,88 










2.


Sustainable growth: natural resources






56 083 793 633 


54 120 940 747 


+3,63 










3.


Security and citizenship






2 980 707 175 


3 224 307 287 


–7,56 










4.


Global Europe






8 906 075 154 


9 055 843 969 


–1,65 










5.


Administration






9 666 318 627 


9 394 599 816 


+2,89 










6.


Compensation






p.m.


p.m.


—




Special instruments


517 246 105 


1 581 200 013 


–67,29 





Total expenditure
 (3)




144 778 626 795 




126 770 711 153 




+14,21 









REVENUE









Description


Budget 2018 (4)



Budget 2017 (5)



Change (%)




Miscellaneous revenue (Titles 4 to 9)


1 848 645 936 


4 882 392 898 


–62,14 




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


555 542 325 


6 404 529 791 


–91,33 




Repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2)


p.m.


p.m.


—




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


p.m.


p.m.


—





Total revenue for Titles 3 to 9




2 404 188 261 




11 286 922 689 




–78,70 





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


22 844 000 000 


20 507 300 000 


+11,39 




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


17 249 560 050 


16 620 148 350 


+3,79 




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


102 280 878 484 


78 356 340 114 


+30,53 




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



142 374 438 534 


115 483 788 464 


+23,29 





Total revenue
 (7)




144 778 626 795 




126 770 711 153 




+14,21 









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


1 875 386 000 


4 450 833 000 


50 


2 225 416 500 


1 875 386 000 


 




Bulgaria


238 743 000 


503 702 000 


50 


251 851 000 


238 743 000 


 




Czech Republic


732 794 000 


1 792 468 000 


50 


896 234 000 


732 794 000 


 




Denmark


1 140 616 000 


3 048 528 000 


50 


1 524 264 000 


1 140 616 000 


 




Germany


13 953 667 000 


33 995 907 000 


50 


16 997 953 500 


13 953 667 000 


 




Estonia


119 112 000 


230 792 000 


50 


115 396 000 


115 396 000 


Estonia




Ireland


860 539 000 


2 431 496 000 


50 


1 215 748 000 


860 539 000 


 




Greece


740 156 000 


1 882 276 000 


50 


941 138 000 


740 156 000 


 




Spain


5 294 283 000 


12 003 612 000 


50 


6 001 806 000 


5 294 283 000 


 




France


10 445 711 000 


23 880 801 000 


50 


11 940 400 500 


10 445 711 000 


 




Croatia


299 825 000 


483 272 000 


50 


241 636 000 


241 636 000 


Croatia




Italy


6 653 984 000 


17 500 853 000 


50 


8 750 426 500 


6 653 984 000 


 




Cyprus


125 263 000 


185 558 000 


50 


92 779 000 


92 779 000 


Cyprus




Latvia


113 835 000 


279 697 000 


50 


139 848 500 


113 835 000 


 




Lithuania


175 208 000 


411 930 000 


50 


205 965 000 


175 208 000 


 




Luxembourg


282 492 000 


394 697 000 


50 


197 348 500 


197 348 500 


Luxembourg




Hungary


525 608 000 


1 239 469 000 


50 


619 734 500 


525 608 000 


 




Malta


71 317 000 


104 602 000 


50 


52 301 000 


52 301 000 


Malta




Netherlands


3 133 325 000 


7 354 650 000 


50 


3 677 325 000 


3 133 325 000 


 




Austria


1 730 418 000 


3 720 154 000 


50 


1 860 077 000 


1 730 418 000 


 




Poland


1 992 720 000 


4 681 410 000 


50 


2 340 705 000 


1 992 720 000 


 




Portugal


964 881 000 


1 933 791 000 


50 


966 895 500 


964 881 000 


 




Romania


686 064 000 


1 874 072 000 


50 


937 036 000 


686 064 000 


 




Slovenia


200 037 000 


429 322 000 


50 


214 661 000 


200 037 000 


 




Slovakia


300 056 000 


865 923 000 


50 


432 961 500 


300 056 000 


 




Finland


962 168 000 


2 268 419 000 


50 


1 134 209 500 


962 168 000 


 




Sweden


2 144 162 000 


5 044 851 000 


50 


2 522 425 500 


2 144 162 000 


 




United Kingdom


11 550 289 000 


24 483 615 000 


50 


12 241 807 500 


11 550 289 000 


 





Total




67 312 659 000 




157 476 700 000 



 



78 738 350 000 




67 114 110 500 



 








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


1 875 386 000 


0,30 


562 615 800 




Bulgaria


238 743 000 


0,30 


71 622 900 




Czech Republic


732 794 000 


0,30 


219 838 200 




Denmark


1 140 616 000 


0,30 


342 184 800 




Germany


13 953 667 000 


0,15 


2 093 050 050 




Estonia


115 396 000 


0,30 


34 618 800 




Ireland


860 539 000 


0,30 


258 161 700 




Greece


740 156 000 


0,30 


222 046 800 




Spain


5 294 283 000 


0,30 


1 588 284 900 




France


10 445 711 000 


0,30 


3 133 713 300 




Croatia


241 636 000 


0,30 


72 490 800 




Italy


6 653 984 000 


0,30 


1 996 195 200 




Cyprus


92 779 000 


0,30 


27 833 700 




Latvia


113 835 000 


0,30 


34 150 500 




Lithuania


175 208 000 


0,30 


52 562 400 




Luxembourg


197 348 500 


0,30 


59 204 550 




Hungary


525 608 000 


0,30 


157 682 400 




Malta


52 301 000 


0,30 


15 690 300 




Netherlands


3 133 325 000 


0,15 


469 998 750 




Austria


1 730 418 000 


0,30 


519 125 400 




Poland


1 992 720 000 


0,30 


597 816 000 




Portugal


964 881 000 


0,30 


289 464 300 




Romania


686 064 000 


0,30 


205 819 200 




Slovenia


200 037 000 


0,30 


60 011 100 




Slovakia


300 056 000 


0,30 


90 016 800 




Finland


962 168 000 


0,30 


288 650 400 




Sweden


2 144 162 000 


0,15 


321 624 300 




United Kingdom


11 550 289 000 


0,30 


3 465 086 700 





Total




67 114 110 500 



 



17 249 560 050 









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


4 450 833 000 


 


2 890 809 302 




Bulgaria


503 702 000 


 


327 153 687 




Czech Republic


1 792 468 000 


 


1 164 205 255 




Denmark


3 048 528 000 


 


1 980 014 325 




Germany


33 995 907 000 


 


22 080 290 181 




Estonia


230 792 000 


 


149 899 055 




Ireland


2 431 496 000 


 


1 579 252 975 




Greece


1 882 276 000 


 


1 222 535 415 




Spain


12 003 612 000 


 


7 796 327 840 




France


23 880 801 000 


 


15 510 544 132 




Croatia


483 272 000 


 


313 884 433 




Italy


17 500 853 000 


 


11 366 777 555 




Cyprus


185 558 000 


 


120 519 640 




Latvia


279 697 000 


0,6494985  (9)



181 662 778 




Lithuania


411 930 000 


 


267 547 912 




Luxembourg


394 697 000 


 


256 355 105 




Hungary


1 239 469 000 


 


805 033 241 




Malta


104 602 000 


 


67 938 841 




Netherlands


7 354 650 000 


 


4 776 834 052 




Austria


3 720 154 000 


 


2 416 234 397 




Poland


4 681 410 000 


 


3 040 568 715 




Portugal


1 933 791 000 


 


1 255 994 330 




Romania


1 874 072 000 


 


1 217 206 930 




Slovenia


429 322 000 


 


278 843 990 




Slovakia


865 923 000 


 


562 415 679 




Finland


2 268 419 000 


 


1 473 334 710 




Sweden


5 044 851 000 


 


3 276 623 095 




United Kingdom


24 483 615 000 


 


15 902 070 914 





Total




157 476 700 000 



 



102 280 878 484 









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 


31 084 353 


31 084 353 




Bulgaria


 


0,32 


3 517 825 


3 517 825 




Czech Republic


 


1,14 


12 518 490 


12 518 490 




Denmark


– 141 559 436 


1,94 


21 290 739 


– 120 268 697 




Germany


 


21,59 


237 425 396 


237 425 396 




Estonia


 


0,15 


1 611 838 


1 611 838 




Ireland


 


1,54 


16 981 424 


16 981 424 




Greece


 


1,20 


13 145 704 


13 145 704 




Spain


 


7,62 


83 832 514 


83 832 514 




France


 


15,16 


166 782 096 


166 782 096 




Croatia


 


0,31 


3 375 143 


3 375 143 




Italy


 


11,11 


122 224 918 


122 224 918 




Cyprus


 


0,12 


1 295 926 


1 295 926 




Latvia


 


0,18 


1 953 387 


1 953 387 




Lithuania


 


0,26 


2 876 895 


2 876 895 




Luxembourg


 


0,25 


2 756 540 


2 756 540 




Hungary


 


0,79 


8 656 378 


8 656 378 




Malta


 


0,07 


730 534 


730 534 




Netherlands


– 756 798 522 


4,67 


51 364 437 


– 705 434 085 




Austria


 


2,36 


25 981 335 


25 981 335 




Poland


 


2,97 


32 694 690 


32 694 690 




Portugal


 


1,23 


13 505 482 


13 505 482 




Romania


 


1,19 


13 088 408 


13 088 408 




Slovenia


 


0,27 


2 998 359 


2 998 359 




Slovakia


 


0,55 


6 047 555 


6 047 555 




Finland


 


1,44 


15 842 504 


15 842 504 




Sweden


– 201 449 966 


3,20 


35 232 940 


– 166 217 026 




United Kingdom


 


15,55 


170 992 114 


170 992 114 





Total




–1 099 807 924 




100,00 




1 099 807 924 




0 









TABLE 5

Correction of budgetary imbalances for the United Kingdom for the year 2017 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






17,1194 


 










2.


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






7,4429 


 










3.


(1) – (2)






9,6765 


 











4.



Total allocated expenditure






 



118 550 222 885 











5.


Enlargement related expenditure (11)







 


25 135 292 635 










6.


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






 


93 414 930 250 










7.


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






 


5 965 942 623 










8.


United Kingdom’s advantage (12)







 


1 019 406 910 










9.


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






 


4 946 535 713 










10.


Windfall gains deriving from traditional own resources (13)







 


–45 769 948 










11.


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






 


4 992 305 660 








TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR –4 992 305 660  (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 


3,35 


5,37 


 


1,52 


4,86 


242 848 053 




Bulgaria


0,32 


0,38 


0,61 


 


0,17 


0,55 


27 483 181 




Czech Republic


1,14 


1,35 


2,16 


 


0,61 


1,96 


97 801 325 




Denmark


1,94 


2,29 


3,68 


 


1,04 


3,33 


166 334 951 




Germany


21,59 


25,56 


0,00 


–19,17 


0,00 


6,39 


319 035 307 




Estonia


0,15 


0,17 


0,28 


 


0,08 


0,25 


12 592 561 




Ireland


1,54 


1,83 


2,93 


 


0,83 


2,66 


132 668 215 




Greece


1,20 


1,42 


2,27 


 


0,64 


2,06 


102 701 463 




Spain


7,62 


9,03 


14,48 


 


4,09 


13,12 


654 945 669 




France


15,16 


17,96 


28,81 


 


8,14 


26,10 


1 302 993 398 




Croatia


0,31 


0,36 


0,58 


 


0,16 


0,53 


26 368 472 




Italy


11,11 


13,16 


21,12 


 


5,97 


19,13 


954 888 235 




Cyprus


0,12 


0,14 


0,22 


 


0,06 


0,20 


10 124 487 




Latvia


0,18 


0,21 


0,34 


 


0,10 


0,31 


15 260 935 




Lithuania


0,26 


0,31 


0,50 


 


0,14 


0,45 


22 475 882 




Luxembourg


0,25 


0,30 


0,48 


 


0,13 


0,43 


21 535 609 




Hungary


0,79 


0,93 


1,50 


 


0,42 


1,35 


67 628 382 




Malta


0,07 


0,08 


0,13 


 


0,04 


0,11 


5 707 334 




Netherlands


4,67 


5,53 


0,00 


–4,15 


0,00 


1,38 


69 019 868 




Austria


2,36 


2,80 


0,00 


–2,10 


0,00 


0,70 


34 911 864 




Poland


2,97 


3,52 


5,65 


 


1,60 


5,12 


255 428 883 




Portugal


1,23 


1,45 


2,33 


 


0,66 


2,11 


105 512 244 




Romania


1,19 


1,41 


2,26 


 


0,64 


2,05 


102 253 833 




Slovenia


0,27 


0,32 


0,52 


 


0,15 


0,47 


23 424 831 




Slovakia


0,55 


0,65 


1,04 


 


0,30 


0,95 


47 246 822 




Finland


1,44 


1,71 


2,74 


 


0,77 


2,48 


123 770 345 




Sweden


3,20 


3,79 


0,00 


–2,84 


0,00 


0,95 


47 343 511 




United Kingdom


15,55 


0,00 


0,00 


 


0,00 


0,00 


0 





Total




100,00 




100,00 




100,00 




–28,26 




28,26 




100,00 




4 992 305 660 





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


p.m.


2 473 200 000 


2 473 200 000 


618 300 000 


562 615 800 


2 890 809 302 


31 084 353 


242 848 053 


3 727 357 508 


3,12 


6 200 557 508 




Bulgaria


p.m.


88 100 000 


88 100 000 


22 025 000 


71 622 900 


327 153 687 


3 517 825 


27 483 181 


429 777 593 


0,36 


517 877 593 




Czech Republic


p.m.


287 500 000 


287 500 000 


71 875 000 


219 838 200 


1 164 205 255 


12 518 490 


97 801 325 


1 494 363 270 


1,25 


1 781 863 270 




Denmark


p.m.


377 700 000 


377 700 000 


94 425 000 


342 184 800 


1 980 014 325 


– 120 268 697 


166 334 951 


2 368 265 379 


1,98 


2 745 965 379 




Germany


p.m.


4 731 600 000 


4 731 600 000 


1 182 900 000 


2 093 050 050 


22 080 290 181 


237 425 396 


319 035 307 


24 729 800 934 


20,69 


29 461 400 934 




Estonia


p.m.


32 900 000 


32 900 000 


8 225 000 


34 618 800 


149 899 055 


1 611 838 


12 592 561 


198 722 254 


0,17 


231 622 254 




Ireland


p.m.


305 400 000 


305 400 000 


76 350 000 


258 161 700 


1 579 252 975 


16 981 424 


132 668 215 


1 987 064 314 


1,66 


2 292 464 314 




Greece


p.m.


177 100 000 


177 100 000 


44 275 000 


222 046 800 


1 222 535 415 


13 145 704 


102 701 463 


1 560 429 382 


1,31 


1 737 529 382 




Spain


p.m.


1 712 500 000 


1 712 500 000 


428 125 000 


1 588 284 900 


7 796 327 840 


83 832 514 


654 945 669 


10 123 390 923 


8,47 


11 835 890 923 




France


p.m.


1 749 800 000 


1 749 800 000 


437 450 000 


3 133 713 300 


15 510 544 132 


166 782 096 


1 302 993 398 


20 114 032 926 


16,83 


21 863 832 926 




Croatia


p.m.


52 600 000 


52 600 000 


13 150 000 


72 490 800 


313 884 433 


3 375 143 


26 368 472 


416 118 848 


0,35 


468 718 848 




Italy


p.m.


2 095 900 000 


2 095 900 000 


523 975 000 


1 996 195 200 


11 366 777 555 


122 224 918 


954 888 235 


14 440 085 908 


12,08 


16 535 985 908 




Cyprus


p.m.


21 900 000 


21 900 000 


5 475 000 


27 833 700 


120 519 640 


1 295 926 


10 124 487 


159 773 753 


0,13 


181 673 753 




Latvia


p.m.


48 000 000 


48 000 000 


12 000 000 


34 150 500 


181 662 778 


1 953 387 


15 260 935 


233 027 600 


0,19 


281 027 600 




Lithuania


p.m.


87 400 000 


87 400 000 


21 850 000 


52 562 400 


267 547 912 


2 876 895 


22 475 882 


345 463 089 


0,29 


432 863 089 




Luxembourg


p.m.


22 000 000 


22 000 000 


5 500 000 


59 204 550 


256 355 105 


2 756 540 


21 535 609 


339 851 804 


0,28 


361 851 804 




Hungary


p.m.


157 000 000 


157 000 000 


39 250 000 


157 682 400 


805 033 241 


8 656 378 


67 628 382 


1 039 000 401 


0,87 


1 196 000 401 




Malta


p.m.


13 200 000 


13 200 000 


3 300 000 


15 690 300 


67 938 841 


730 534 


5 707 334 


90 067 009 


0,08 


103 267 009 




Netherlands


p.m.


2 746 600 000 


2 746 600 000 


686 650 000 


469 998 750 


4 776 834 052 


– 705 434 085 


69 019 868 


4 610 418 585 


3,86 


7 357 018 585 




Austria


p.m.


221 100 000 


221 100 000 


55 275 000 


519 125 400 


2 416 234 397 


25 981 335 


34 911 864 


2 996 252 996 


2,51 


3 217 352 996 




Poland


p.m.


705 200 000 


705 200 000 


176 300 000 


597 816 000 


3 040 568 715 


32 694 690 


255 428 883 


3 926 508 288 


3,28 


4 631 708 288 




Portugal


p.m.


154 700 000 


154 700 000 


38 675 000 


289 464 300 


1 255 994 330 


13 505 482 


105 512 244 


1 664 476 356 


1,39 


1 819 176 356 




Romania


p.m.


162 200 000 


162 200 000 


40 550 000 


205 819 200 


1 217 206 930 


13 088 408 


102 253 833 


1 538 368 371 


1,29 


1 700 568 371 




Slovenia


p.m.


77 400 000 


77 400 000 


19 350 000 


60 011 100 


278 843 990 


2 998 359 


23 424 831 


365 278 280 


0,31 


442 678 280 




Slovakia


p.m.


105 300 000 


105 300 000 


26 325 000 


90 016 800 


562 415 679 


6 047 555 


47 246 822 


705 726 856 


0,59 


811 026 856 




Finland


p.m.


154 100 000 


154 100 000 


38 525 000 


288 650 400 


1 473 334 710 


15 842 504 


123 770 345 


1 901 597 959 


1,59 


2 055 697 959 




Sweden


p.m.


548 000 000 


548 000 000 


137 000 000 


321 624 300 


3 276 623 095 


– 166 217 026 


47 343 511 


3 479 373 880 


2,91 


4 027 373 880 




United Kingdom


p.m.


3 535 600 000 


3 535 600 000 


883 900 000 


3 465 086 700 


15 902 070 914 


170 992 114 


–4 992 305 660 


14 545 844 068 


12,17 


18 081 444 068 





Total




p.m.




22 844 000 000 




22 844 000 000 




5 711 000 000 




17 249 560 050 




102 280 878 484 




0 




0 




119 530 438 534 




100,00 




142 374 438 534 





B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


Budget 2018


Amending budget No 2/2018


New amount






1


OWN RESOURCES


142 929 980 859 


– 555 542 325 


142 374 438 534 




3


SURPLUSES, BALANCES AND ADJUSTMENTS


p.m.


555 542 325 


555 542 325 




4


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


1 547 408 825 


 


1 547 408 825 




5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS


45 050 050 


 


45 050 050 




6


CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES


110 000 000 


 


110 000 000 




7


DEFAULT INTEREST AND FINES


115 000 000 


 


115 000 000 




8


BORROWING AND LENDING OPERATIONS


6 186 061 


 


6 186 061 




9


MISCELLANEOUS REVENUE


25 001 000 


 


25 001 000 




 



GRAND TOTAL




144 778 626 795 



 



144 778 626 795 






TITLE 1


OWN RESOURCES










Article
Item


Heading


Budget 2018


Amending budget No 2/2018


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




p.m.


 


p.m.






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


p.m.


 


p.m.



 

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




22 844 000 000 


 


22 844 000 000 




 


CHAPTER 1 2 — TOTAL


22 844 000 000 


 


22 844 000 000 



 

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




17 249 560 050 


 


17 249 560 050 




 


CHAPTER 1 3 — TOTAL


17 249 560 050 


 


17 249 560 050 



 

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




102 836 420 809 


– 555 542 325 


102 280 878 484 




 


CHAPTER 1 4 — TOTAL


102 836 420 809 


– 555 542 325 


102 280 878 484 



 

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




0 ,—


 


0 ,—




 


CHAPTER 1 6 — TOTAL


0 ,—


 


0 ,—




 



Title 1 — Total




142 929 980 859 




– 555 542 325 




142 374 438 534 












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 2018


Amending budget No 2/2018


New amount




102 836 420 809 


– 555 542 325 


102 280 878 484 





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 0,6495 %.

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 2018


Amending budget No. 2/2018


New amount




Belgium


2 906 510 838 


–15 701 536 


2 890 809 302 




Bulgaria


328 930 634 


–1 776 947 


327 153 687 




Czech Republic


1 170 528 678 


–6 323 423 


1 164 205 255 




Denmark


1 990 768 846 


–10 754 521 


1 980 014 325 




Germany


22 200 220 084 


– 119 929 903 


22 080 290 181 




Estonia


150 713 237 


– 814 182 


149 899 055 




Ireland


1 587 830 745 


–8 577 770 


1 579 252 975 




Greece


1 229 175 661 


–6 640 246 


1 222 535 415 




Spain


7 838 673 879 


–42 346 039 


7 796 327 840 




France


15 594 790 219 


–84 246 087 


15 510 544 132 




Croatia


315 589 308 


–1 704 875 


313 884 433 




Italy


11 428 516 623 


–61 739 068 


11 366 777 555 




Cyprus


121 174 247 


– 654 607 


120 519 640 




Latvia


182 649 487 


– 986 709 


181 662 778 




Lithuania


269 001 108 


–1 453 196 


267 547 912 




Luxembourg


257 747 507 


–1 392 402 


256 355 105 




Hungary


809 405 808 


–4 372 567 


805 033 241 




Malta


68 307 853 


– 369 012 


67 938 841 




Netherlands


4 802 779 600 


–25 945 548 


4 776 834 052 




Austria


2 429 358 262 


–13 123 865 


2 416 234 397 




Poland


3 057 083 675 


–16 514 960 


3 040 568 715 




Portugal


1 262 816 309 


–6 821 979 


1 255 994 330 




Romania


1 223 818 234 


–6 611 304 


1 217 206 930 




Slovenia


280 358 541 


–1 514 551 


278 843 990 




Slovakia


565 470 460 


–3 054 781 


562 415 679 




Finland


1 481 337 181 


–8 002 471 


1 473 334 710 




Sweden


3 294 420 193 


–17 797 098 


3 276 623 095 




United Kingdom


15 988 443 592 


–86 372 678 


15 902 070 914 





Article 1 4 0 — Total



102 836 420 809 


– 555 542 325 


102 280 878 484 





TITLE 3


SURPLUSES, BALANCES AND ADJUSTMENTS










Article
Item


Heading


Budget 2018


Amending budget No 2/2018


New amount



 

CHAPTER 3 0







3 0 0






Surplus available from the preceding financial year




p.m.


555 542 325 


555 542 325 






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.


555 542 325 


555 542 325 



 

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.




555 542 325 




555 542 325 












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 2018


Amending budget No 2/2018


New amount




p.m.


555 542 325 


555 542 325 





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 2018 budget (OJ L 57, 28.2.2018, p. 1) plus draft amending budget No 1 and No 2/2018.

(2)  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 to 6/2017.

(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 2018 budget (OJ L 57, 28.2.2018, p. 1) plus draft amending budget No 1 and No 2/2018.

(5)  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 to 6/2017.

(6)  The own resources for the 2018 budget are determined on the basis of the budget forecasts adopted at the 169th meeting of the Advisory Committee on Own Resources on 19 May 2017.

(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: (102 280 878 484) / (157 476 700 000) = 0,649498487611183.

(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); (142 374 438 534 + 2 404 188 261 = 144 778 626 795 = 144 778 626 795).

(15)  Total own resources as percentage of GNI: (142 374 438 534) / (15 747 670 000 000) = 0,90 %; own resources ceiling as percentage of GNI: 1,20 %.