Definitive adoption (EU, Euratom) 2020/1077 of amending budget No 3 of the European Union for the financial year 2020
Date: 2020-06-18
Institutions: European Parliament
Subjects: EU expenditure, adoption of the budget, amending budget, budgetary resources, carry-over of appropriations, commitment of expenditure, draft budget (EU), financial year, general budget (EU)




L_2020254EN.01000101.xml










4.8.2020   


EN


Official Journal of the European Union


L 254/1








            DEFINITIVE ADOPTION (EU, Euratom) 2020/1077
of amending budget No 3 of the European Union for the financial year 2020


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 2020, as definitively adopted on 27 November 2019 (5),


having regard to Draft amending budget No 3 of the European Union for the financial year 2020, which the Commission adopted on 15 April 2020,


having regard to the position on Draft amending budget No 3/2020, which the Council adopted on 6 May 2020 and forwarded to Parliament on the following day,


having regard to Parliament's approval of 18 June 2020 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 3 of the European Union for the financial year 2020 has been definitively adopted.




Done at Brussels, 18 June 2020.


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 57, 27.2.2020.





FINANCING OF THE GENERAL BUDGET


Appropriations to be covered during the financial year 2020 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 2020  (1)



Budget 2019  (2)



Change (%)




 


 


 


 










1.


Smart and inclusive growth






72 353 828 442 


67 556 947 173 


+ 7,10










2.


Sustainable growth: natural resources






57 904 492 439 


57 399 857 331 


+ 0,88










3.


Security and citizenship






5 278 527 141 


3 527 434 894 


+ 49,64










4.


Global Europe






8 944 061 191 


9 358 295 603 


– 4,43










5.


Administration






10 274 196 704 


9 944 904 743 


+ 3,31










6.


Compensation






p.m.


p.m.


—




Special instruments


418 500 000 


705 051 794 


– 40,64




Total expenditure  (3)




155 173 605 917 




148 492 491 538 



+ 4,50





 (1)
 (2)
 (3)









REVENUE









Description


Budget 2020  (4)



Budget 2019  (5)



Change (%)






Miscellaneous revenue (Titles 4 to 9)


1 928 450 061 


1 894 392 136 


+ 1,80




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


3 218 373 955 


1 802 988 329 


+78,50




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 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


5 146 824 016 


3 697 380 465 


+39,20






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


22 156 900 000 


21 471 164 786 


+ 3,19




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


18 945 245 250 


17 738 667 150 


+ 6,80




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


108 924 636 651 


105 585 279 137 


+ 3,16




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



150 026 781 901 


144 795 111 073 


+ 3,61




Total revenue  (7)




155 173 605 917 




148 492 491 538 



+ 4,50





 (4)
 (5)
 (6)
 (7)









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


2 064 785 000 


4 828 731 000 


50


2 414 365 500 


2 064 785 000 


 




Bulgaria


294 223 000 


619 079 000 


50


309 539 500 


294 223 000 


 




Czechia


954 547 000 


2 157 592 000 


50


1 078 796 000 


954 547 000 


 




Denmark


1 236 816 000 


3 248 081 000 


50


1 624 040 500 


1 236 816 000 


 




Germany


15 101 735 000 


36 775 058 000 


50


18 387 529 000 


15 101 735 000 


 




Estonia


137 193 000 


280 639 000 


50


140 319 500 


137 193 000 


 




Ireland


960 910 000 


2 784 713 000 


50


1 392 356 500 


960 910 000 


 




Greece


766 480 000 


1 973 712 000 


50


986 856 000 


766 480 000 


 




Spain


5 902 319 000 


12 978 152 000 


50


6 489 076 000 


5 902 319 000 


 




France


11 424 424 000 


25 387 121 000 


50


12 693 560 500 


11 424 424 000 


 




Croatia


353 644 000 


551 259 000 


50


275 629 500 


275 629 500 


Croatia




Italy


7 379 229 000 


18 340 730 000 


50


9 170 365 000 


7 379 229 000 


 




Cyprus


147 038 000 


219 566 000 


50


109 783 000 


109 783 000 


Cyprus




Latvia


127 770 000 


328 766 000 


50


164 383 000 


127 770 000 


 




Lithuania


201 136 000 


483 628 000 


50


241 814 000 


201 136 000 


 




Luxembourg


322 993 000 


442 746 000 


50


221 373 000 


221 373 000 


Luxembourg




Hungary


612 612 000 


1 437 840 000 


50


718 920 000 


612 612 000 


 




Malta


94 154 000 


132 750 000 


50


66 375 000 


66 375 000 


Malta




Netherlands


3 436 775 000 


8 302 270 000 


50


4 151 135 000 


3 436 775 000 


 




Austria


1 867 511 000 


4 131 641 000 


50


2 065 820 500 


1 867 511 000 


 




Poland


2 664 822 000 


5 358 014 000 


50


2 679 007 000 


2 664 822 000 


 




Portugal


1 102 521 000 


2 105 933 000 


50


1 052 966 500 


1 052 966 500 


Portugal




Romania


804 913 000 


2 266 156 000 


50


1 133 078 000 


804 913 000 


 




Slovenia


236 104 000 


507 667 000 


50


253 833 500 


236 104 000 


 




Slovakia


363 409 000 


999 569 000 


50


499 784 500 


363 409 000 


 




Finland


1 051 297 000 


2 487 111 000 


50


1 243 555 500 


1 051 297 000 


 




Sweden


2 102 533 000 


4 888 140 000 


50


2 444 070 000 


2 102 533 000 


 




United Kingdom


12 053 669 000 


25 863 586 000 


50


12 931 793 000 


12 053 669 000 


 




Total


73 765 562 000 


169 880 250 000 


 


84 940 125 000 


73 471 339 000 


 







 (8)









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


2 064 785 000 


0,30


619 435 500 




Bulgaria


294 223 000 


0,30


88 266 900 




Czechia


954 547 000 


0,30


286 364 100 




Denmark


1 236 816 000 


0,30


371 044 800 




Germany


15 101 735 000 


0,15


2 265 260 250 




Estonia


137 193 000 


0,30


41 157 900 




Ireland


960 910 000 


0,30


288 273 000 




Greece


766 480 000 


0,30


229 944 000 




Spain


5 902 319 000 


0,30


1 770 695 700 




France


11 424 424 000 


0,30


3 427 327 200 




Croatia


275 629 500 


0,30


82 688 850 




Italy


7 379 229 000 


0,30


2 213 768 700 




Cyprus


109 783 000 


0,30


32 934 900 




Latvia


127 770 000 


0,30


38 331 000 




Lithuania


201 136 000 


0,30


60 340 800 




Luxembourg


221 373 000 


0,30


66 411 900 




Hungary


612 612 000 


0,30


183 783 600 




Malta


66 375 000 


0,30


19 912 500 




Netherlands


3 436 775 000 


0,15


515 516 250 




Austria


1 867 511 000 


0,30


560 253 300 




Poland


2 664 822 000 


0,30


799 446 600 




Portugal


1 052 966 500 


0,30


315 889 950 




Romania


804 913 000 


0,30


241 473 900 




Slovenia


236 104 000 


0,30


70 831 200 




Slovakia


363 409 000 


0,30


109 022 700 




Finland


1 051 297 000 


0,30


315 389 100 




Sweden


2 102 533 000 


0,15


315 379 950 




United Kingdom


12 053 669 000 


0,30


3 616 100 700 




Total


73 471 339 000 


 


18 945 245 250 








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


4 828 731 000 


 


3 096 108 992 




Bulgaria


619 079 000 


 


396 944 054 




Czechia


2 157 592 000 


 


1 383 415 227 




Denmark


3 248 081 000 


 


2 082 620 215 




Germany


36 775 058 000 


 


23 579 608 759 




Estonia


280 639 000 


 


179 941 465 




Ireland


2 784 713 000 


 


1 785 515 689 




Greece


1 973 712 000 


 


1 265 514 163 




Spain


12 978 152 000 


 


8 321 393 988 




France


25 387 121 000 


 


16 277 836 479 




Croatia


551 259 000 


 


353 458 900 




Italy


18 340 730 000 


 


11 759 797 570 




Cyprus


219 566 000 


 


140 782 385 




Latvia


328 766 000 


0,6411848  (9)



210 799 767 




Lithuania


483 628 000 


 


310 094 930 




Luxembourg


442 746 000 


 


283 882 012 




Hungary


1 437 840 000 


 


921 921 174 




Malta


132 750 000 


 


85 117 284 




Netherlands


8 302 270 000 


 


5 323 289 453 




Austria


4 131 641 000 


 


2 649 145 470 




Poland


5 358 014 000 


 


3 435 477 215 




Portugal


2 105 933 000 


 


1 350 292 261 




Romania


2 266 156 000 


 


1 453 024 815 




Slovenia


507 667 000 


 


325 508 371 




Slovakia


999 569 000 


 


640 908 464 




Finland


2 487 111 000 


 


1 594 697 806 




Sweden


4 888 140 000 


 


3 134 201 141 




United Kingdom


25 863 586 000 


 


16 583 338 602 




Total


169 880 250 000 


 


108 924 636 651 







 (9)









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


 


2,84


32 315 590 


32 315 590 




Bulgaria


 


0,36


4 143 098 


4 143 098 




Czechia


 


1,27


14 439 375 


14 439 375 




Denmark


- 146 333 564 


1,91


21 737 317 


- 124 596 247 




Germany


 


21,65


246 111 806 


246 111 806 




Estonia


 


0,17


1 878 136 


1 878 136 




Ireland


 


1,64


18 636 293 


18 636 293 




Greece


 


1,16


13 208 785 


13 208 785 




Spain


 


7,64


86 854 423 


86 854 423 




France


 


14,94


169 899 670 


169 899 670 




Croatia


 


0,32


3 689 222 


3 689 222 




Italy


 


10,80


122 742 708 


122 742 708 




Cyprus


 


0,13


1 469 414 


1 469 414 




Latvia


 


0,19


2 200 219 


2 200 219 




Lithuania


 


0,28


3 236 611 


3 236 611 




Luxembourg


 


0,26


2 963 014 


2 963 014 




Hungary


 


0,85


9 622 538 


9 622 538 




Malta


 


0,08


888 410 


888 410 




Netherlands


- 782 321 749 


4,89


55 561 753 


- 726 759 996 




Austria


 


2,43


27 650 415 


27 650 415 




Poland


 


3,15


35 857 741 


35 857 741 




Portugal


 


1,24


14 093 655 


14 093 655 




Romania


 


1,33


15 165 924 


15 165 924 




Slovenia


 


0,30


3 397 489 


3 397 489 




Slovakia


 


0,59


6 689 472 


6 689 472 




Finland


 


1,46


16 644 634 


16 644 634 




Sweden


- 208 243 919 


2,88


32 713 177 


- 175 530 742 




United Kingdom


 


15,22


173 088 343 


173 088 343 




Total


-1 136 899 232 


100,00


1 136 899 232 


0






EU GDP price deflator, in EUR (spring 2019 economic forecast) : (a) 2011 EU-27 = 100,0000 / (b) 2013 EU-27 = 102,9958 (c) 2013 EU-28 = 102,9874 / (d) 2020 EU-28 = 112,5551




Lump sum for Netherlands: in 2020 prices: 695 000 000  EUR × [ (b/a) × (d/c) ] = 782 321 749  EUR




Lump sum for Sweden: in 2020 prices: 185 000 000  EUR × [ (b/a) × (d/c) ] = 208 243 919  EUR




Lump sum for Denmark: in 2020 prices: 130 000 000  EUR × [ (b/a) × (d/c) ] = 146 333 564  EUR








TABLE 5

Correction of budgetary imbalances for the United Kingdom for the year 2019 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


16,3037


 




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


7,3015


 






3. (1) – (2)


9,0022


 




4. Total allocated expenditure


 


130 008 765 143 






5. Enlargement related expenditure  (11)



 


30 694 725 929 




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


 


99 314 039 214 






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


 


5 900 699 546 




8. United Kingdom’s advantage  (12)



 


690 825 371 




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


 


5 209 874 175 




10. Windfall gains deriving from traditional own resources  (13)



 


-44 494 806 




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


 



5 254 368 981 






 (10)
 (11)
 (12)
 (13)









TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5 254 368 981 (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


2,84


3,35


5,37


 


1,51


4,87


255 665 342 




Bulgaria


0,36


0,43


0,69


 


0,19


0,62


32 778 186 




Czechia


1,27


1,50


2,40


 


0,68


2,17


114 237 363 




Denmark


1,91


2,26


3,61


 


1,02


3,27


171 975 150 




Germany


21,65


25,54


0,00


-19,15


0,00


6,38


335 429 452 




Estonia


0,17


0,19


0,31


 


0,09


0,28


14 858 907 




Ireland


1,64


1,93


3,10


 


0,87


2,81


147 441 346 




Greece


1,16


1,37


2,19


 


0,62


1,99


104 501 525 




Spain


7,64


9,01


14,43


 


4,07


13,08


687 150 240 




France


14,94


17,63


28,23


 


7,95


25,58


1 344 164 122 




Croatia


0,32


0,38


0,61


 


0,17


0,56


29 187 341 




Italy


10,80


12,74


20,40


 


5,75


18,48


971 081 015 




Cyprus


0,13


0,15


0,24


 


0,07


0,22


11 625 294 




Latvia


0,19


0,23


0,37


 


0,10


0,33


17 407 073 




Lithuania


0,28


0,34


0,54


 


0,15


0,49


25 606 504 




Luxembourg


0,26


0,31


0,49


 


0,14


0,45


23 441 937 




Hungary


0,85


1,00


1,60


 


0,45


1,45


76 128 874 




Malta


0,08


0,09


0,15


 


0,04


0,13


7 028 674 




Netherlands


4,89


5,76


0,00


-4,32


0,00


1,44


75 725 942 




Austria


2,43


2,87


0,00


-2,15


0,00


0,72


37 685 164 




Poland


3,15


3,72


5,96


 


1,68


5,40


283 689 127 




Portugal


1,24


1,46


2,34


 


0,66


2,12


111 502 190 




Romania


1,33


1,57


2,52


 


0,71


2,28


119 985 468 




Slovenia


0,30


0,35


0,56


 


0,16


0,51


26 879 289 




Slovakia


0,59


0,69


1,11


 


0,31


1,01


52 923 874 




Finland


1,46


1,73


2,77


 


0,78


2,51


131 684 305 




Sweden


2,88


3,39


0,00


-2,55


0,00


0,85


44 585 277 




United Kingdom


15,22


0,00


0,00


 


0,00


0,00


0




Total


100,00


100,00


100,00


-28,17


28,17


100,00


5 254 368 981 




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.


2 264 600 000 


2 264 600 000 


566 150 000 


619 435 500 


3 096 108 992 


32 315 590 


255 665 342 


4 003 525 424 


3.13


6 268 125 424 




Bulgaria


p.m.


113 700 000 


113 700 000 


28 425 000 


88 266 900 


396 944 054 


4 143 098 


32 778 186 


522 132 238 


0.41


635 832 238 




Czechia


p.m.


316 800 000 


316 800 000 


79 200 000 


286 364 100 


1 383 415 227 


14 439 375 


114 237 363 


1 798 456 065 


1.41


2 115 256 065 




Denmark


p.m.


372 700 000 


372 700 000 


93 175 000 


371 044 800 


2 082 620 215 


- 124 596 247 


171 975 150 


2 501 043 918 


1.96


2 873 743 918 




Germany


p.m.


4 257 000 000 


4 257 000 000 


1 064 250 000 


2 265 260 250 


23 579 608 759 


246 111 806 


335 429 452 


26 426 410 267 


20.67


30 683 410 267 




Estonia


p.m.


36 900 000 


36 900 000 


9 225 000 


41 157 900 


179 941 465 


1 878 136 


14 858 907 


237 836 408 


0.19


274 736 408 




Ireland


p.m.


333 400 000 


333 400 000 


83 350 000 


288 273 000 


1 785 515 689 


18 636 293 


147 441 346 


2 239 866 328 


1.75


2 573 266 328 




Greece


p.m.


193 100 000 


193 100 000 


48 275 000 


229 944 000 


1 265 514 163 


13 208 785 


104 501 525 


1 613 168 473 


1.26


1 806 268 473 




Spain


p.m.


1 660 500 000 


1 660 500 000 


415 125 000 


1 770 695 700 


8 321 393 988 


86 854 423 


687 150 240 


10 866 094 351 


8.50


12 526 594 351 




France


p.m.


1 823 600 000 


1 823 600 000 


455 900 000 


3 427 327 200 


16 277 836 479 


169 899 670 


1 344 164 122 


21 219 227 471 


16.59


23 042 827 471 




Croatia


p.m.


41 300 000 


41 300 000 


10 325 000 


82 688 850 


353 458 900 


3 689 222 


29 187 341 


469 024 313 


0.37


510 324 313 




Italy


p.m.


1 998 200 000 


1 998 200 000 


499 550 000 


2 213 768 700 


11 759 797 570 


122 742 708 


971 081 015 


15 067 389 993 


11.78


17 065 589 993 




Cyprus


p.m.


27 100 000 


27 100 000 


6 775 000 


32 934 900 


140 782 385 


1 469 414 


11 625 294 


186 811 993 


0.15


213 911 993 




Latvia


p.m.


47 000 000 


47 000 000 


11 750 000 


38 331 000 


210 799 767 


2 200 219 


17 407 073 


268 738 059 


0.21


315 738 059 




Lithuania


p.m.


108 500 000 


108 500 000 


27 125 000 


60 340 800 


310 094 930 


3 236 611 


25 606 504 


399 278 845 


0.31


507 778 845 




Luxembourg


p.m.


16 800 000 


16 800 000 


4 200 000 


66 411 900 


283 882 012 


2 963 014 


23 441 937 


376 698 863 


0.29


393 498 863 




Hungary


p.m.


223 900 000 


223 900 000 


55 975 000 


183 783 600 


921 921 174 


9 622 538 


76 128 874 


1 191 456 186 


0.93


1 415 356 186 




Malta


p.m.


14 700 000 


14 700 000 


3 675 000 


19 912 500 


85 117 284 


888 410 


7 028 674 


112 946 868 


0.09


127 646 868 




Netherlands


p.m.


2 758 500 000 


2 758 500 000 


689 625 000 


515 516 250 


5 323 289 453 


- 726 759 996 


75 725 942 


5 187 771 649 


4.06


7 946 271 649 




Austria


p.m.


222 900 000 


222 900 000 


55 725 000 


560 253 300 


2 649 145 470 


27 650 415 


37 685 164 


3 274 734 349 


2.56


3 497 634 349 




Poland


p.m.


844 800 000 


844 800 000 


211 200 000 


799 446 600 


3 435 477 215 


35 857 741 


283 689 127 


4 554 470 683 


3.56


5 399 270 683 




Portugal


p.m.


199 900 000 


199 900 000 


49 975 000 


315 889 950 


1 350 292 261 


14 093 655 


111 502 190 


1 791 778 056 


1.40


1 991 678 056 




Romania


p.m.


206 000 000 


206 000 000 


51 500 000 


241 473 900 


1 453 024 815 


15 165 924 


119 985 468 


1 829 650 107 


1.43


2 035 650 107 




Slovenia


p.m.


90 700 000 


90 700 000 


22 675 000 


70 831 200 


325 508 371 


3 397 489 


26 879 289 


426 616 349 


0.33


517 316 349 




Slovakia


p.m.


107 700 000 


107 700 000 


26 925 000 


109 022 700 


640 908 464 


6 689 472 


52 923 874 


809 544 510 


0.63


917 244 510 




Finland


p.m.


163 500 000 


163 500 000 


40 875 000 


315 389 100 


1 594 697 806 


16 644 634 


131 684 305 


2 058 415 845 


1.61


2 221 915 845 




Sweden


p.m.


538 600 000 


538 600 000 


134 650 000 


315 379 950 


3 134 201 141 


- 175 530 742 


44 585 277 


3 318 635 626 


2.60


3 857 235 626 




United Kingdom


p.m.


3 174 500 000 


3 174 500 000 


793 625 000 


3 616 100 700 


16 583 338 602 


173 088 343 


-5 254 368 981 


15 118 158 664 


11.82


18 292 658 664 




Total


p.m.


22 156 900 000 


22 156 900 000 


5 539 225 000 


18 945 245 250 


108 924 636 651 


0


0


127 869 881 901 


100,00


150 026 781 901 







 (14)
 (15)







(1)  The figures in this column correspond to those in the 2020 budget (OJ L 57, 27.2.2020, p. 1) plus amending budget No 1 to 3/2020.

(2)  The figures in this column correspond to those in the 2019 budget (OJ L 67, 7.3.2019, p. 1) plus amending budgets No 1 to 3/2019.

(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 2020 budget (OJ L 57, 27.2.2020, p. 1) plus amending budget No 1 to 3/2020.

(5)  The figures in this column correspond to those in the 2019 budget (OJ L 67, 7.3.2019, p. 1) plus amending budgets No 1 to 3/2019.

(6)  The own resources for the 2020 budget are determined on the basis of the budget forecasts adopted at the 175th meeting of the Advisory Committee on Own Resources on 24 May 2019.

(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: (108 924 636 651) / (169 880 250 000) = 0, 641184814897553.

(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); (150 026 781 901 + 5 146 824 016 = 155 173 605 917 = 155 173 605 917).

(15)  Total own resources as percentage of GNI: (150 026 781 901) / (16 988 025 000 000) = 0,88 %; own resources ceiling as percentage of GNI: 1,20 %.






                   
               
B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


Budget 2020


Amending budget No 3/2020


New amount






1


OWN RESOURCES


153 245 155 856 


–3 218 373 955 


150 026 781 901 




3


SURPLUSES, BALANCES AND ADJUSTMENTS


p.m.


3 218 373 955 


3 218 373 955 




4


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


1 651 322 700 


 


1 651 322 700 




5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS


15 050 000 


 


15 050 000 




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


2 076 361 


 


2 076 361 




9


MISCELLANEOUS REVENUE


15 001 000 


 


15 001 000 




 



GRAND TOTAL




155 173 605 917 




0




155 173 605 917 






TITLE 1


OWN RESOURCES










Article
Item


Heading


Budget 2020


Amending budget No 3/2020


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




22 156 900 000 


 


22 156 900 000 




 


CHAPTER 1 2 — TOTAL


22 156 900 000 


 


22 156 900 000 



 

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




18 945 245 250 


 


18 945 245 250 




 


CHAPTER 1 3 — TOTAL


18 945 245 250 


 


18 945 245 250 



 

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




112 143 010 606 


–3 218 373 955 


108 924 636 651 




 


CHAPTER 1 4 — TOTAL


112 143 010 606 


–3 218 373 955 


108 924 636 651 



 

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




153 245 155 856 




–3 218 373 955 




150 026 781 901 












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 2020


Amending budget No 3/2020


New amount




112 143 010 606 


–3 218 373 955 


108 924 636 651 





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 financial 2020 year is 0,6412 %.

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 2020


Amending budget No. 3/2020


New amount






Belgium


3 187 589 091 


-91 480 099 


3 096 108 992 




Bulgaria


408 672 479 


-11 728 425 


396 944 054 




Czechia


1 424 290 714 


-40 875 487 


1 383 415 227 




Denmark


2 144 154 968 


-61 534 753 


2 082 620 215 




Germany


24 276 310 633 


- 696 701 874 


23 579 608 759 




Estonia


185 258 159 


-5 316 694 


179 941 465 




Ireland


1 838 271 956 


-52 756 267 


1 785 515 689 




Greece


1 302 906 051 


-37 391 888 


1 265 514 163 




Spain


8 567 264 514 


- 245 870 526 


8 321 393 988 




France


16 758 794 383 


- 480 957 904 


16 277 836 479 




Croatia


363 902 478 


-10 443 578 


353 458 900 




Italy


12 107 261 903 


- 347 464 333 


11 759 797 570 




Cyprus


144 942 053 


-4 159 668 


140 782 385 




Latvia


217 028 224 


-6 228 457 


210 799 767 




Lithuania


319 257 241 


-9 162 311 


310 094 930 




Luxembourg


292 269 816 


-8 387 804 


283 882 012 




Hungary


949 160 991 


-27 239 817 


921 921 174 




Malta


87 632 227 


-2 514 943 


85 117 284 




Netherlands


5 480 575 598 


- 157 286 145 


5 323 289 453 




Austria


2 727 419 229 


-78 273 759 


2 649 145 470 




Poland


3 536 984 557 


- 101 507 342 


3 435 477 215 




Portugal


1 390 189 070 


-39 896 809 


1 350 292 261 




Romania


1 495 957 042 


-42 932 227 


1 453 024 815 




Slovenia


335 126 101 


-9 617 730 


325 508 371 




Slovakia


659 845 256 


-18 936 792 


640 908 464 




Finland


1 641 816 016 


-47 118 210 


1 594 697 806 




Sweden


3 226 806 741 


-92 605 600 


3 134 201 141 




United Kingdom


17 073 323 115 


- 489 984 513 


16 583 338 602 




Article 1 4 0 — Total


112 143 010 606 


-3 218 373 955 


108 924 636 651 





TITLE 3


SURPLUSES, BALANCES AND ADJUSTMENTS










Article
Item


Heading


Budget 2020


Amending budget No 3/2020


New amount



 

CHAPTER 3 0







3 0 0






Surplus available from the preceding financial year




p.m.


3 218 373 955 


3 218 373 955 






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.


3 218 373 955 


3 218 373 955 



 

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.



 

CHAPTER 3 8







3 8 0






Adjustment relating to the implementation of the contingency framework




p.m.


 


p.m.




 


CHAPTER 3 8 — TOTAL


p.m.


 


p.m.






 



Title 3 — Total




p.m.




3 218 373 955 




3 218 373 955 












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 8 —



ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE CONTINGENCY FRAMEWORK









CHAPTER 3 0 —   SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR




                                    3 0 0Surplus available from the preceding financial year









Budget 2020


Amending budget No 3/2020


New amount




p.m.


3 218 373 955 


3 218 373 955 





Remarks

In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.
The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 39 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 1(1) of Regulation (EU, Euratom) No 608/2014.
After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget that must be presented by the Commission within 15 days following the submission of the provisional accounts.
A deficit is entered in Article 27 02 01 of the statement of expenditure in Section III ‘Commission’.

Legal basis

Council Regulation (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 29).
Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39).
Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 7 thereof.
Regulation (EU, Euratom) 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.