Definitive adoption (EU, Euratom) 2019/1808 of Amending budget No 1 of the European Union for the financial year 2019
Date: 2019-09-18
Institutions: European Parliament
Subjects: EU expenditure, adoption of the budget, amending budget, budgetary resources, carry-over of appropriations, financial year, general budget (EU)




L_2019284EN.01000101.xml










5.11.2019   


EN


Official Journal of the European Union


L 284/1








            DEFINITIVE ADOPTION (EU, Euratom) 2019/1808
of Amending budget No 1 of the European Union for the financial year 2019


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) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU, and repealing Regulation (EU, Euratom) No 966/2012 (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 2019, as definitively adopted on 12 December 2018 (5),


having regard to Draft amending budget No 1 of the European Union for the financial year 2019, which the Commission adopted on 15 April 2019,


having regard to the position on Draft amending budget No 1/2019, which the Council adopted on 3 September 2019 and forwarded to Parliament on the same day,


having regard to Parliament's approval of 18 September 2019 of the Council position,


having regard to Rules 94 and 96 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 1 of the European Union for the financial year 2019 has been definitively adopted.




Done at Strasbourg, 18 September 2019.


The President

D. M. SASSOLI
            





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

(2)  
            OJ L 193, 30.7.2018, p. 1.

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

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

(5)  
            OJ L 67, 7.3.2019.





AMENDING BUDGET No 1 FOR THE FINANCIAL YEAR 2019

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 2019 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 2019 (1)



Budget 2018 (2)



Change (%)










1.


Smart and inclusive growth






67 556 947 173 


66 622 586 101 


+1,40 










2.


Sustainable growth: natural resources






57 399 857 331 


56 040 990 930 


+2,42 










3.


Security and citizenship






3 527 434 894 


2 980 707 175 


+18,34 










4.


Global Europe






9 358 295 603 


8 906 075 154 


+5,08 










5.


Administration






9 944 904 743 


9 666 318 627 


+2,88 










6.


Compensation






p.m.


p.m.


—




Special instruments


411 500 000 


551 238 311 


–25,35 





Total expenditure
 (3)




148 198 939 744 




144 767 916 298 




+2,37 









REVENUE









Description


Budget 2019 (4)



Budget 2018 (5)



Change (%)




Miscellaneous revenue (Titles 4 to 9)


1 894 392 136 


1 848 645 936 


+2,47 




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


1 802 988 329 


555 542 325 


224,55 %




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




3 697 380 465 




2 404 188 261 




53,79 %





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


21 471 164 786 


20 071 660 637 


+6,97 




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


17 738 667 150 


17 148 885 750 


+3,44 




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


105 291 727 343 


105 143 181 650 


+0,14 %




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



144 501 559 279 


142 363 728 037 


+1,50 %





Total revenue
 (7)




148 198 939 744 




144 767 916 298 




+2,37 









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


1 989 585 000 


4 679 416 000 


50 


2 339 708 000 


1 989 585 000 


 




Bulgaria


272 398 000 


560 582 000 


50 


280 291 000 


272 398 000 


 




Czechia


877 322 000 


2 065 115 000 


50 


1 032 557 500 


877 322 000 


 




Denmark


1 185 878 000 


3 152 706 000 


50 


1 576 353 000 


1 185 878 000 


 




Germany


14 536 249 000 


35 982 561 000 


50 


17 991 280 500 


14 536 249 000 


 




Estonia


128 053 000 


257 028 000 


50 


128 514 000 


128 053 000 


 




Ireland


914 233 000 


2 675 262 000 


50 


1 337 631 000 


914 233 000 


 




Greece


741 390 000 


1 905 067 000 


50 


952 533 500 


741 390 000 


 




Spain


5 360 813 000 


12 583 950 000 


50 


6 291 975 000 


5 360 813 000 


 




France


10 852 241 000 


24 860 707 000 


50 


12 430 353 500 


10 852 241 000 


 




Croatia


324 392 000 


523 831 000 


50 


261 915 500 


261 915 500 


Croatia




Italy


7 055 469 000 


18 254 639 000 


50 


9 127 319 500 


7 055 469 000 


 




Cyprus


136 197 000 


208 009 000 


50 


104 004 500 


104 004 500 


Cyprus




Latvia


123 359 000 


302 863 000 


50 


151 431 500 


123 359 000 


 




Lithuania


185 291 000 


447 842 000 


50 


223 921 000 


185 291 000 


 




Luxembourg


289 706 000 


411 279 000 


50 


205 639 500 


205 639 500 


Luxembourg




Hungary


565 635 000 


1 347 946 000 


50 


673 973 000 


565 635 000 


 




Malta


79 227 000 


121 027 000 


50 


60 513 500 


60 513 500 


Malta




Netherlands


3 256 005 000 


8 026 206 000 


50 


4 013 103 000 


3 256 005 000 


 




Austria


1 768 667 000 


4 020 784 000 


50 


2 010 392 000 


1 768 667 000 


 




Poland


2 141 803 000 


5 032 082 000 


50 


2 516 041 000 


2 141 803 000 


 




Portugal


1 006 896 000 


2 033 044 000 


50 


1 016 522 000 


1 006 896 000 


 




Romania


786 275 000 


2 124 033 000 


50 


1 062 016 500 


786 275 000 


 




Slovenia


220 311 000 


484 434 000 


50 


242 217 000 


220 311 000 


 




Slovakia


323 242 000 


950 305 000 


50 


475 152 500 


323 242 000 


 




Finland


1 015 131 000 


2 441 633 000 


50 


1 220 816 500 


1 015 131 000 


 




Sweden


2 067 817 000 


4 810 454 000 


50 


2 405 227 000 


2 067 817 000 


 




United Kingdom


11 052 790 000 


24 198 305 000 


50 


12 099 152 500 


11 052 790 000 


 





Total




69 256 375 000 




164 461 110 000 



 



82 230 555 000 




69 058 926 000 



 








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


1 989 585 000 


0,30 


596 875 500 




Bulgaria


272 398 000 


0,30 


81 719 400 




Czechia


877 322 000 


0,30 


263 196 600 




Denmark


1 185 878 000 


0,30 


355 763 400 




Germany


14 536 249 000 


0,15 


2 180 437 350 




Estonia


128 053 000 


0,30 


38 415 900 




Ireland


914 233 000 


0,30 


274 269 900 




Greece


741 390 000 


0,30 


222 417 000 




Spain


5 360 813 000 


0,30 


1 608 243 900 




France


10 852 241 000 


0,30 


3 255 672 300 




Croatia


261 915 500 


0,30 


78 574 650 




Italy


7 055 469 000 


0,30 


2 116 640 700 




Cyprus


104 004 500 


0,30 


31 201 350 




Latvia


123 359 000 


0,30 


37 007 700 




Lithuania


185 291 000 


0,30 


55 587 300 




Luxembourg


205 639 500 


0,30 


61 691 850 




Hungary


565 635 000 


0,30 


169 690 500 




Malta


60 513 500 


0,30 


18 154 050 




Netherlands


3 256 005 000 


0,15 


488 400 750 




Austria


1 768 667 000 


0,30 


530 600 100 




Poland


2 141 803 000 


0,30 


642 540 900 




Portugal


1 006 896 000 


0,30 


302 068 800 




Romania


786 275 000 


0,30 


235 882 500 




Slovenia


220 311 000 


0,30 


66 093 300 




Slovakia


323 242 000 


0,30 


96 972 600 




Finland


1 015 131 000 


0,30 


304 539 300 




Sweden


2 067 817 000 


0,15 


310 172 550 




United Kingdom


11 052 790 000 


0,30 


3 315 837 000 





Total




69 058 926 000 



 



17 738 667 150 









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


4 679 416 000 


 


2 995 868 103 




Bulgaria


560 582 000 


 


358 897 292 




Czechia


2 065 115 000 


 


1 322 133 394 




Denmark


3 152 706 000 


 


2 018 433 784 




Germany


35 982 561 000 


 


23 036 850 485 




Estonia


257 028 000 


 


164 555 147 




Ireland


2 675 262 000 


 


1 712 763 322 




Greece


1 905 067 000 


 


1 219 667 039 




Spain


12 583 950 000 


 


8 056 529 792 




France


24 860 707 000 


 


15 916 387 668 




Croatia


523 831 000 


 


335 368 470 




Italy


18 254 639 000 


 


11 687 033 320 




Cyprus


208 009 000 


 


133 172 073 




Latvia


302 863 000 


0,6402226  (9)



193 899 752 




Lithuania


447 842 000 


 


286 718 591 




Luxembourg


411 279 000 


 


263 310 130 




Hungary


1 347 946 000 


 


862 985 558 




Malta


121 027 000 


 


77 484 226 




Netherlands


8 026 206 000 


 


5 138 558 859 




Austria


4 020 784 000 


 


2 574 196 980 




Poland


5 032 082 000 


 


3 221 652 863 




Portugal


2 033 044 000 


 


1 301 600 813 




Romania


2 124 033 000 


 


1 359 854 032 




Slovenia


484 434 000 


 


310 145 618 




Slovakia


950 305 000 


 


608 406 784 




Finland


2 441 633 000 


 


1 563 188 745 




Sweden


4 810 454 000 


 


3 079 761 598 




United Kingdom


24 198 305 000 


 


15 492 302 905 





Total




164 461 110 000 



 



105 291 727 343 









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


 


2,85 


31 777 303 


31 777 303 




Bulgaria


 


0,34 


3 806 839 


3 806 839 




Czechia


 


1,26 


14 023 927 


14 023 927 




Denmark


– 143 750 903 


1,92 


21 409 615 


– 122 341 288 




Germany


 


21,88 


244 352 877 


244 352 877 




Estonia


 


0,16 


1 745 444 


1 745 444 




Ireland


 


1,63 


18 167 355 


18 167 355 




Greece


 


1,16 


12 937 061 


12 937 061 




Spain


 


7,65 


85 455 962 


85 455 962 




France


 


15,12 


168 825 817 


168 825 817 




Croatia


 


0,32 


3 557 268 


3 557 268 




Italy


 


11,10 


123 964 872 


123 964 872 




Cyprus


 


0,13 


1 412 562 


1 412 562 




Latvia


 


0,18 


2 056 703 


2 056 703 




Lithuania


 


0,27 


3 041 237 


3 041 237 




Luxembourg


 


0,25 


2 792 942 


2 792 942 




Hungary


 


0,82 


9 153 725 


9 153 725 




Malta


 


0,07 


821 879 


821 879 




Netherlands


– 768 514 443 


4,88 


54 504 918 


– 714 009 525 




Austria


 


2,44 


27 304 620 


27 304 620 




Poland


 


3,06 


34 172 212 


34 172 212 




Portugal


 


1,24 


13 806 137 


13 806 137 




Romania


 


1,29 


14 424 031 


14 424 031 




Slovenia


 


0,29 


3 289 728 


3 289 728 




Slovakia


 


0,58 


6 453 397 


6 453 397 




Finland


 


1,48 


16 580 811 


16 580 811 




Sweden


– 204 568 593 


2,92 


32 667 165 


– 171 901 428 




United Kingdom


 


14,71 


164 327 532 


164 327 532 





Total




–1 116 833 939 




100,00 




1 116 833 939 




0 





EU GDP price deflator, in EUR (spring 2018 economic forecast) : (a) 2011 EU-27 = 100,0000 / (b) 2013 EU-27 = 103,0034 (c) 2013 EU-28 = 102,9950 / (d) 2019 EU-28 = 110,5686




Lump sum for Netherlands: in 2019 prices: 695 000 000  EUR × [ (b/a) × (d/c) ] = 768 514 433  EUR




Lump sum for Sweden: in 2019 prices: 185 000 000  EUR × [ (b/a) × (d/c) ] = 204 568 593  EUR




Lump sum for Denmark: in 2019 prices: 130 000 000  EUR × [ (b/a) × (d/c) ] = 143 750 903  EUR








TABLE 5

Correction of budgetary imbalances for the United Kingdom for the year 2018 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






16,1945 


 










2.


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






7,3577 


 










3.


(1) – (2)






8,8368 


 











4.



Total allocated expenditure






 



127 599 039 596 











5.


Enlargement related expenditure (11)







 


27 076 886 462 










6.


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






 


100 522 153 134 










7.


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






 


5 862 761 188 










8.


United Kingdom’s advantage (12)







 


854 326 562 










9.


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






 


5 008 434 626 










10.


Windfall gains deriving from traditional own resources (13)







 


–15 094 049 










11.


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






 


5 023 528 676 








TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 023 528 676  (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


2,85 


3,34 


5,35 


 


1,51 


4,85 


243 566 504 




Bulgaria


0,34 


0,40 


0,64 


 


0,18 


0,58 


29 178 641 




Czechia


1,26 


1,47 


2,36 


 


0,67 


2,14 


107 490 516 




Denmark


1,92 


2,25 


3,61 


 


1,02 


3,27 


164 100 302 




Germany


21,88 


25,65 


0,00 


–19,24 


0,00 


6,41 


322 179 902 




Estonia


0,16 


0,18 


0,29 


 


0,08 


0,27 


13 378 467 




Ireland


1,63 


1,91 


3,06 


 


0,86 


2,77 


139 249 046 




Greece


1,16 


1,36 


2,18 


 


0,62 


1,97 


99 159 919 




Spain


7,65 


8,97 


14,39 


 


4,07 


13,04 


655 002 400 




France


15,12 


17,72 


28,44 


 


8,03 


25,76 


1 294 015 214 




Croatia


0,32 


0,37 


0,60 


 


0,17 


0,54 


27 265 728 




Italy


11,10 


13,01 


20,88 


 


5,90 


18,91 


950 165 278 




Cyprus


0,13 


0,15 


0,24 


 


0,07 


0,22 


10 826 997 




Latvia


0,18 


0,22 


0,35 


 


0,10 


0,31 


15 764 207 




Lithuania


0,27 


0,32 


0,51 


 


0,14 


0,46 


23 310 454 




Luxembourg


0,25 


0,29 


0,47 


 


0,13 


0,43 


21 407 327 




Hungary


0,82 


0,96 


1,54 


 


0,44 


1,40 


70 161 425 




Malta


0,07 


0,09 


0,14 


 


0,04 


0,13 


6 299 530 




Netherlands


4,88 


5,72 


0,00 


–4,29 


0,00 


1,43 


71 864 875 




Austria


2,44 


2,87 


0,00 


–2,15 


0,00 


0,72 


36 001 212 




Poland


3,06 


3,59 


5,76 


 


1,63 


5,21 


261 922 988 




Portugal


1,24 


1,45 


2,33 


 


0,66 


2,11 


105 821 201 




Romania


1,29 


1,51 


2,43 


 


0,69 


2,20 


110 557 235 




Slovenia


0,29 


0,35 


0,55 


 


0,16 


0,50 


25 215 090 




Slovakia


0,58 


0,68 


1,09 


 


0,31 


0,98 


49 463 964 




Finland


1,48 


1,74 


2,79 


 


0,79 


2,53 


127 088 512 




Sweden


2,92 


3,43 


0,00 


–2,57 


0,00 


0,86 


43 071 742 




United Kingdom


14,71 


0,00 


0,00 


 


0,00 


0,00 


0 





Total




100,00 




100,00 




100,00 




–28,25 




28,25 




100,00 




5 023 528 676 





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.


2 231 751 142 


2 231 751 142 


557 937 786 


596 875 500 


2 995 868 103 


31 777 303 


243 566 504 


3 868 087 410 


3,14 


6 099 838 552 




Bulgaria


p.m.


85 589 891 


85 589 891 


21 397 473 


81 719 400 


358 897 292 


3 806 839 


29 178 641 


473 602 172 


0,38 


559 192 063 




Czechia


p.m.


282 787 246 


282 787 246 


70 696 812 


263 196 600 


1 322 133 394 


14 023 927 


107 490 516 


1 706 844 437 


1,39 


1 989 631 683 




Denmark


p.m.


360 488 843 


360 488 843 


90 122 211 


355 763 400 


2 018 433 784 


– 122 341 288 


164 100 302 


2 415 956 198 


1,96 


2 776 445 041 




Germany


p.m.


4 316 437 269 


4 316 437 269 


1 079 109 313 


2 180 437 350 


23 036 850 485 


244 352 877 


322 179 902 


25 783 820 614 


20,96 


30 100 257 883 




Estonia


p.m.


32 355 040 


32 355 040 


8 088 760 


38 415 900 


164 555 147 


1 745 444 


13 378 467 


218 094 958 


0,18 


250 449 998 




Ireland


p.m.


304 670 375 


304 670 375 


76 167 594 


274 269 900 


1 712 763 322 


18 167 355 


139 249 046 


2 144 449 623 


1,74 


2 449 119 998 




Greece


p.m.


171 054 793 


171 054 793 


42 763 698 


222 417 000 


1 219 667 039 


12 937 061 


99 159 919 


1 554 181 019 


1,26 


1 725 235 812 




Spain


p.m.


1 628 890 605 


1 628 890 605 


407 222 651 


1 608 243 900 


8 056 529 792 


85 455 962 


655 002 400 


10 405 232 054 


8,46 


12 034 122 659 




France


p.m.


1 685 105 856 


1 685 105 856 


421 276 464 


3 255 672 300 


15 916 387 668 


168 825 817 


1 294 015 214 


20 634 900 999 


16,77 


22 320 006 855 




Croatia


p.m.


46 087 877 


46 087 877 


11 521 969 


78 574 650 


335 368 470 


3 557 268 


27 265 728 


444 766 116 


0,36 


490 853 993 




Italy


p.m.


1 930 311 295 


1 930 311 295 


482 577 824 


2 116 640 700 


11 687 033 320 


123 964 872 


950 165 278 


14 877 804 170 


12,09 


16 808 115 465 




Cyprus


p.m.


23 314 503 


23 314 503 


5 828 626 


31 201 350 


133 172 073 


1 412 562 


10 826 997 


176 612 982 


0,14 


199 927 485 




Latvia


p.m.


36 460 118 


36 460 118 


9 115 030 


37 007 700 


193 899 752 


2 056 703 


15 764 207 


248 728 362 


0,20 


285 188 480 




Lithuania


p.m.


85 705 837 


85 705 837 


21 426 459 


55 587 300 


286 718 591 


3 041 237 


23 310 454 


368 657 582 


0,30 


454 363 419 




Luxembourg


p.m.


23 145 219 


23 145 219 


5 786 305 


61 691 850 


263 310 130 


2 792 942 


21 407 327 


349 202 249 


0,28 


372 347 468 




Hungary


p.m.


158 338 358 


158 338 358 


39 584 590 


169 690 500 


862 985 558 


9 153 725 


70 161 425 


1 111 991 208 


0,90 


1 270 329 566 




Malta


p.m.


12 601 119 


12 601 119 


3 150 280 


18 154 050 


77 484 226 


821 879 


6 299 530 


102 759 685 


0,08 


115 360 804 




Netherlands


p.m.


2 634 190 508 


2 634 190 508 


658 547 627 


488 400 750 


5 138 558 859 


– 714 009 525 


71 864 875 


4 984 814 959 


4,05 


7 619 005 467 




Austria


p.m.


225 447 080 


225 447 080 


56 361 770 


530 600 100 


2 574 196 980 


27 304 620 


36 001 212 


3 168 102 912 


2,58 


3 393 549 992 




Poland


p.m.


718 731 428 


718 731 428 


179 682 857 


642 540 900 


3 221 652 863 


34 172 212 


261 922 988 


4 160 288 963 


3,38 


4 879 020 391 




Portugal


p.m.


169 070 922 


169 070 922 


42 267 731 


302 068 800 


1 301 600 813 


13 806 137 


105 821 201 


1 723 296 951 


1,40 


1 892 367 873 




Romania


p.m.


172 620 830 


172 620 830 


43 155 208 


235 882 500 


1 359 854 032 


14 424 031 


110 557 235 


1 720 717 798 


1,40 


1 893 338 628 




Slovenia


p.m.


70 154 687 


70 154 687 


17 538 672 


66 093 300 


310 145 618 


3 289 728 


25 215 090 


404 743 736 


0,33 


474 898 423 




Slovakia


p.m.


96 311 277 


96 311 277 


24 077 819 


96 972 600 


608 406 784 


6 453 397 


49 463 964 


761 296 745 


0,62 


857 608 022 




Finland


p.m.


148 161 643 


148 161 643 


37 040 411 


304 539 300 


1 563 188 745 


16 580 811 


127 088 512 


2 011 397 368 


1,63 


2 159 559 011 




Sweden


p.m.


545 422 296 


545 422 296 


136 355 574 


310 172 550 


3 079 761 598 


– 171 901 428 


43 071 742 


3 261 104 462 


2,65 


3 806 526 758 




United Kingdom


p.m.


3 275 958 729 


3 275 958 729 


818 989 682 


3 315 837 000 


15 492 302 905 


164 327 532 


–5 023 528 676 


13 948 938 761 


11,34 


17 224 897 490 





Total




p.m.




21 471 164 786 




21 471 164 786 




5 367 791 196 




17 738 667 150 




105 291 727 343 




0 




0 




123 030 394 493 




100,00 




144 501 559 279 





B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


Budget 2019


Amending budget No 1/2019


New amount






1


OWN RESOURCES


146 304 547 608 


–1 802 988 329 


144 501 559 279 




3


SURPLUSES, BALANCES AND ADJUSTMENTS


p.m.


1 802 988 329 


1 802 988 329 




4


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


1 606 517 342 


 


1 606 517 342 




5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS


25 050 050 


 


25 050 050 




6


CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES


130 000 000 


 


130 000 000 




7


DEFAULT INTEREST AND FINES


115 000 000 


 


115 000 000 




8


BORROWING AND LENDING OPERATIONS


2 823 744 


 


2 823 744 




9


MISCELLANEOUS REVENUE


15 001 000 


 


15 001 000 




 



GRAND TOTAL




148 198 939 744 



 



148 198 939 744 






TITLE 1


OWN RESOURCES










Article
Item


Heading


Budget 2019


Amending budget No 1/2019


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




21 471 164 786 


 


21 471 164 786 




 


CHAPTER 1 2 — TOTAL


21 471 164 786 


 


21 471 164 786 



 

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




17 738 667 150 


 


17 738 667 150 




 


CHAPTER 1 3 — TOTAL


17 738 667 150 


 


17 738 667 150 



 

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




107 094 715 672 


–1 802 988 329 


105 291 727 343 




 


CHAPTER 1 4 — TOTAL


107 094 715 672 


–1 802 988 329 


105 291 727 343 



 

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




146 304 547 608 




–1 802 988 329 




144 501 559 279 












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 2019


Amending budget No 1/2019


New amount




107 094 715 672 


–1 802 988 329 


105 291 727 343 





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 0,6402 %.

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 2019


Amending budget No. 1/2019


New amount




Belgium


3 047 168 574 


–51 300 471 


2 995 868 103 




Bulgaria


365 042 957 


–6 145 665 


358 897 292 




Czechia


1 344 773 264 


–22 639 870 


1 322 133 394 




Denmark


2 052 996 922 


–34 563 138 


2 018 433 784 




Germany


23 431 327 562 


– 394 477 077 


23 036 850 485 




Estonia


167 372 947 


–2 817 800 


164 555 147 




Ireland


1 742 092 238 


–29 328 916 


1 712 763 322 




Greece


1 240 552 303 


–20 885 264 


1 219 667 039 




Spain


8 194 487 726 


– 137 957 934 


8 056 529 792 




France


16 188 935 777 


– 272 548 109 


15 916 387 668 




Croatia


341 111 233 


–5 742 763 


335 368 470 




Italy


11 887 159 058 


– 200 125 738 


11 687 033 320 




Cyprus


135 452 477 


–2 280 404 


133 172 073 




Latvia


197 220 041 


–3 320 289 


193 899 752 




Lithuania


291 628 286 


–4 909 695 


286 718 591 




Luxembourg


267 818 985 


–4 508 855 


263 310 130 




Hungary


877 763 099 


–14 777 541 


862 985 558 




Malta


78 811 046 


–1 326 820 


77 484 226 




Netherlands


5 226 550 213 


–87 991 354 


5 138 558 859 




Austria


2 618 276 863 


–44 079 883 


2 574 196 980 




Poland


3 276 819 614 


–55 166 751 


3 221 652 863 




Portugal


1 323 889 089 


–22 288 276 


1 301 600 813 




Romania


1 383 139 821 


–23 285 789 


1 359 854 032 




Slovenia


315 456 472 


–5 310 854 


310 145 618 




Slovakia


618 824 984 


–10 418 200 


608 406 784 




Finland


1 589 956 385 


–26 767 640 


1 563 188 745 




Sweden


3 132 498 640 


–52 737 042 


3 079 761 598 




United Kingdom


15 757 589 096 


– 265 286 191 


15 492 302 905 





Article 1 4 0 — Total




107 094 715 672 




–1 802 988 329 




105 291 727 343 






TITLE 3


SURPLUSES, BALANCES AND ADJUSTMENTS










Article
Item


Heading


Budget 2019


Amending budget No 1/2019


New amount



 

CHAPTER 3 0







3 0 0






Surplus available from the preceding financial year




p.m.


1 802 988 329 


1 802 988 329 






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.


1 802 988 329 


1 802 988 329 



 

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.




1 802 988 329 




1 802 988 329 












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 2019


Amending budget No 1/2019


New amount




p.m.


1 802 988 329 


1 802 988 329 





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, Eutratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1) and in particular Article 18 thereof.


(1)  The figures in this column correspond to those in the 2019 budget (OJ L 67, 07.3.2019, p. 1) plus amending budget No 1/2019.

(2)  The figures in this column correspond to those in the 2018 budget (OJ L 57, 28.2.2018, p. 1) plus amending budgets No 1 to 6/2018.

(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 2019 budget (OJ L 67, 07.3.2019, p. 1) plus amending budget No 1/2019.

(5)  The figures in this column correspond to those in the 2018 budget (OJ L 57, 28.2.2018, p. 1) plus amending budgets No 1 to 6/2018.

(6)  The own resources for the 2019 budget are determined on the basis of the budget forecasts adopted at the 172nd meeting of the Advisory Committee on Own Resources on 18 May 2018.

(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: (105 291 727 343) / (164 461 110 000) = 0,640222648035149.

(10)  Rounded percentages.

(11)  The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 Member States (that have acceded to the Union 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); (144 501 559 279 + 3 697 380 465 = 148 198 939 744 = 148 198 939 744).

(15)  Total own resources as percentage of GNI: (144 501 559 279) / (16 446 111 000 000) = 0,88 %; own resources ceiling as percentage of GNI: 1,20 %.