Definitive adoption (EU, Euratom) 2021/2200 of amending budget No 4 of the European Union for the financial year 2021
Date: 2021-10-19
Institutions: European Parliament
Subjects: adoption of the budget, amending budget, budgetary resources, financial year, general budget (EU), own resources




L_2021451EN.01000101.xml










16.12.2021   


EN


Official Journal of the European Union


L 451/1








            DEFINITIVE ADOPTION (EU, Euratom) 2021/2200
of amending budget No 4 of the European Union for the financial year 2021


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 (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (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) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (3),


having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources (4),


having regard to the general budget of the European Union for the financial year 2021, as definitively adopted on 18 December 2020 (5),


having regard to Draft amending budget No 4 of the European Union for the financial year 2021, which the Commission adopted on 2 July 2021,


having regard to the position on Draft amending budget No 4/2021, which the Council adopted on 21 September 2021 and forwarded to Parliament on the following day,


having regard to Parliament’s approval of 19 October 2021 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 4 of the European Union for the financial year 2021 has been definitively adopted.




Done at Strasbourg, 19 October 2021.


The President

D. M. SASSOLI
            





(1)  
            OJ L 424, 15.12.2020, p. 1.

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

(3)  
            OJ L 433 I, 22.12.2020, p. 11.

(4)  
            OJ L 433 I, 22.12.2020, p. 28.

(5)  
            OJ L 93, 17.3.2021, p. 1.




A.   FINANCING OF THE UNION’S ANNUAL BUDGET


Calculation of the financing of the budget

Allocation of resources of the Union in order to ensure, pursuant to Article 311 of the Treaty on the Functioning of the European Union (TFEU), the financing of the Union’s annual budget








Revenue description


Budget 2021 (1)



Budget 2020 (2)



Change (%)






Miscellaneous revenue (Titles 3 to 6)


9 249 005 264 


2 174 450 061 


+ 325,35 




Surplus available from the preceding financial year (Chapter 2 0, Article 2 0 0)


1 768 617 610 


3 218 373 955 


-45,05 




Balances and Adjustments (Chapters 2 1, 2 2, 2 3 and 2 4)


p.m.


-1 116 600 000 


—




Total revenue for Titles 2 to 6


11 017 622 874 


4 276 224 016 


+ 157,65 






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


17 348 140 020 


18 507 300 000 


-6,26 




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


17 940 791 850 


17 344 303 050 


+3,44 




Plastic packaging waste resource (table 3, Chapter 17)


5 827 020 000 


—


—




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


115 877 408 110 


123 980 214 681 


-6,54 




Appropriations to be covered by the own resources referred to in Article 2 of Council Decision (EU, Euratom) 2020/2053 (3), (4)



156 993 359 980 



159 831 817 731 



-1,78 




Total revenue (5)




168 010 982 854 




164 108 041 747 



+2,38 







 (1)
 (2)
 (3)
 (4)
 (5)









TABLE 1

Calculation of capping of value added tax (VAT) bases pursuant to Article 2 paragraph (1) (b) of Council Decision (EU, Euratom) 2020/2053











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 (6)



Member States whose VAT base is capped






 


(1)


(2)


(3)


(4)


(5)


(6)




Belgium


1 968 028 000 


4 809 725 000 


50 


2 404 862 500 


1 968 028 000 


 




Bulgaria


312 604 000 


634 551 000 


50 


317 275 500 


312 604 000 


 




Czechia


908 761 000 


2 156 905 000 


50 


1 078 452 500 


908 761 000 


 




Denmark


1 245 582 000 


3 330 002 000 


50 


1 665 001 000 


1 245 582 000 


 




Germany


14 720 933 000 


35 901 554 000 


50 


17 950 777 000 


14 720 933 000 


 




Estonia


136 803 000 


281 030 000 


50 


140 515 000 


136 803 000 


 




Ireland


948 726 000 


2 925 354 000 


50 


1 462 677 000 


948 726 000 


 




Greece


783 273 000 


1 715 687 000 


50 


857 843 500 


783 273 000 


 




Spain


5 516 775 000 


12 049 829 000 


50 


6 024 914 500 


5 516 775 000 


 




France


11 331 698 000 


24 703 961 000 


50 


12 351 980 500 


11 331 698 000 


 




Croatia


346 562 000 


530 313 000 


50 


265 156 500 


265 156 500 


Croatia




Italy


6 862 380 000 


17 547 747 000 


50 


8 773 873 500 


6 862 380 000 


 




Cyprus


155 171 000 


212 181 000 


50 


106 090 500 


106 090 500 


Cyprus




Latvia


135 446 000 


306 727 000 


50 


153 363 500 


135 446 000 


 




Lithuania


204 747 000 


493 494 000 


50 


246 747 000 


204 747 000 


 




Luxembourg


318 107 000 


429 977 000 


50 


214 988 500 


214 988 500 


Luxembourg




Hungary


568 750 000 


1 401 802 000 


50 


700 901 000 


568 750 000 


 




Malta


74 315 000 


123 814 000 


50 


61 907 000 


61 907 000 


Malta




Netherlands


3 496 836 000 


8 297 523 000 


50 


4 148 761 500 


3 496 836 000 


 




Austria


1 782 862 000 


3 905 235 000 


50 


1 952 617 500 


1 782 862 000 


 




Poland


2 564 465 000 


5 232 329 000 


50 


2 616 164 500 


2 564 465 000 


 




Portugal


1 076 895 000 


2 104 318 000 


50 


1 052 159 000 


1 052 159 000 


Portugal




Romania


774 900 000 


2 305 749 000 


50 


1 152 874 500 


774 900 000 


 




Slovenia


221 025 000 


480 758 000 


50 


240 379 000 


221 025 000 


 




Slovakia


367 923 000 


944 979 000 


50 


472 489 500 


367 923 000 


 




Finland


953 114 000 


2 501 759 000 


50 


1 250 879 500 


953 114 000 


 




Sweden


2 296 707 000 


5 357 907 000 


50 


2 678 953 500 


2 296 707 000 


 




Total


60 073 388 000 


140 685 210 000 


 


70 342 605 000 


59 802 639 500 


 







 (6)









TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2 paragraph (1) (b) of Council Decision (EU, Euratom) 2020/2053 (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


1 968 028 000 


0,30 


590 408 400 




Bulgaria


312 604 000 


0,30 


93 781 200 




Czechia


908 761 000 


0,30 


272 628 300 




Denmark


1 245 582 000 


0,30 


373 674 600 




Germany


14 720 933 000 


0,30 


4 416 279 900 




Estonia


136 803 000 


0,30 


41 040 900 




Ireland


948 726 000 


0,30 


284 617 800 




Greece


783 273 000 


0,30 


234 981 900 




Spain


5 516 775 000 


0,30 


1 655 032 500 




France


11 331 698 000 


0,30 


3 399 509 400 




Croatia


265 156 500 


0,30 


79 546 950 




Italy


6 862 380 000 


0,30 


2 058 714 000 




Cyprus


106 090 500 


0,30 


31 827 150 




Latvia


135 446 000 


0,30 


40 633 800 




Lithuania


204 747 000 


0,30 


61 424 100 




Luxembourg


214 988 500 


0,30 


64 496 550 




Hungary


568 750 000 


0,30 


170 625 000 




Malta


61 907 000 


0,30 


18 572 100 




Netherlands


3 496 836 000 


0,30 


1 049 050 800 




Austria


1 782 862 000 


0,30 


534 858 600 




Poland


2 564 465 000 


0,30 


769 339 500 




Portugal


1 052 159 000 


0,30 


315 647 700 




Romania


774 900 000 


0,30 


232 470 000 




Slovenia


221 025 000 


0,30 


66 307 500 




Slovakia


367 923 000 


0,30 


110 376 900 




Finland


953 114 000 


0,30 


285 934 200 




Sweden


2 296 707 000 


0,30 


689 012 100 




Total


59 802 639 500 


 


17 940 791 850 








TABLE 3

Breakdown of own resources accruing from plastic packaging waste pursuant to Article 2 paragraph (1) (c) of Council Decision (EU, Euratom) 2020/2053 (Chapter 1 7)










Member State


Plastic packaging waste that is not recycled (kg)


Call rate per Kg in EUR


Gross contribution


Lump sum reduction


Net contribution






 


(1)


(2)


(3) = (1) × (2)


(4)


(5) = (3) - (4)




Belgium


188 765 800 


 


151 012 640 


 


151 012 640 




Bulgaria


55 217 400 


 


44 173 920 


22 000 000 


22 173 920 




Czechia


113 991 000 


 


91 192 800 


32 187 600 


59 005 200 




Denmark


155 649 800 


 


124 519 840 


 


124 519 840 




Germany


1 653 958 100 


 


1 323 166 480 


 


1 323 166 480 




Estonia


33 101 300 


 


26 481 040 


4 000 000 


22 481 040 




Ireland


182 203 700 


 


145 762 960 


 


145 762 960 




Greece


101 292 800 


 


81 034 240 


33 000 000 


48 034 240 




Spain


785 268 600 


 


628 214 880 


142 000 000 


486 214 880 




France


1 559 059 400 


 


1 247 247 520 


 


1 247 247 520 




Croatia


36 471 100 


 


29 176 880 


13 000 000 


16 176 880 




Italy


1 166 477 100 


0,80 


933 181 680 


184 048 000 


749 133 680 




Cyprus


7 972 400 


 


6 377 920 


3 000 000 


3 377 920 




Latvia


26 008 800 


 


20 807 040 


6 000 000 


14 807 040 




Lithuania


24 671 400 


 


19 737 120 


9 000 000 


10 737 120 




Luxembourg


17 519 700 


 


14 015 760 


 


14 015 760 




Hungary


231 488 200 


 


185 190 560 


30 000 000 


155 190 560 




Malta


10 744 000 


 


8 595 200 


1 415 900 


7 179 300 




Netherlands


256 365 000 


 


205 092 000 


 


205 092 000 




Austria


185 195 500 


 


148 156 400 


 


148 156 400 




Poland


611 296 800 


 


489 037 440 


117 000 000 


372 037 440 




Portugal


248 276 500 


 


198 621 200 


31 322 000 


167 299 200 




Romania


220 954 900 


 


176 763 920 


60 000 000 


116 763 920 




Slovenia


20 773 200 


 


16 618 560 


6 279 700 


10 338 860 




Slovakia


65 362 700 


 


52 290 160 


17 000 000 


35 290 160 




Finland


86 758 500 


 


69 406 800 


 


69 406 800 




Sweden


127 997 800 


 


102 398 240 


 


102 398 240 




Total


8 172 841 500 


 


6 538 273 200 


711 253 200 


5 827 020 000 








TABLE 4

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2 paragraph (1) (d) of Council Decision (EU, Euratom) 2020/2053 (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


4 809 725 000 


 


3 961 599 565 




Bulgaria


634 551 000 


 


522 657 109 




Czechia


2 156 905 000 


 


1 776 566 001 




Denmark


3 330 002 000 


 


2 742 804 313 




Germany


35 901 554 000 


 


29 570 834 237 




Estonia


281 030 000 


 


231 474 424 




Ireland


2 925 354 000 


 


2 409 510 135 




Greece


1 715 687 000 


 


1 413 150 414 




Spain


12 049 829 000 


 


9 925 015 947 




France


24 703 961 000 


 


20 347 774 800 




Croatia


530 313 000 


 


436 799 973 




Italy


17 547 747 000 


 


14 453 455 630 




Cyprus


212 181 000 


 


174 765 950 




Latvia


306 727 000 


0,8236645  (7)



252 640 130 




Lithuania


493 494 000 


 


406 473 471 




Luxembourg


429 977 000 


 


354 156 775 




Hungary


1 401 802 000 


 


1 154 614 493 




Malta


123 814 000 


 


101 981 192 




Netherlands


8 297 523 000 


 


6 834 374 836 




Austria


3 905 235 000 


 


3 216 603 294 




Poland


5 232 329 000 


 


4 309 683 462 




Portugal


2 104 318 000 


 


1 733 251 958 




Romania


2 305 749 000 


 


1 899 163 515 




Slovenia


480 758 000 


 


395 983 280 




Slovakia


944 979 000 


 


778 345 622 




Finland


2 501 759 000 


 


2 060 609 986 




Sweden


5 357 907 000 


 


4 413 117 598 




Total


140 685 210 000 


 


115 877 408 110 







 (7)









TABLE 5

Calculation of the financing of the annual GNI contribution reduction for certain Member States pursuant to Article 2 paragraph (4) of Council Decision (EU, Euratom) 2020/2053 (Chapter 1 6)









Member State


Gross reduction


Percentage share of GNI base


Financing of the gross reduction in favour of Denmark, Germany, Netherlands, Austria and Sweden


Net financing of the reduction in favour of Denmark, Netherlands, Germany, Austria and Sweden






 


(1)


(2)


(3)


(4) = (1) + (3)




Belgium


 


3,42 


263 254 981 


263 254 981 




Bulgaria


 


0,45 


34 731 448 


34 731 448 




Czechia


 


1,53 


118 055 811 


118 055 811 




Denmark


- 381 822 181 


2,37 


182 263 978 


- 199 558 203 




Germany


-3 717 955 506 


25,52 


1 965 031 870 


-1 752 923 636 




Estonia


 


0,20 


15 381 866 


15 381 866 




Ireland


 


2,08 


160 116 017 


160 116 017 




Greece


 


1,22 


93 906 231 


93 906 231 




Spain


 


8,57 


659 534 069 


659 534 069 




France


 


17,56 


1 352 143 996 


1 352 143 996 




Croatia


 


0,38 


29 026 096 


29 026 096 




Italy


 


12,47 


960 456 533 


960 456 533 




Cyprus


 


0,15 


11 613 492 


11 613 492 




Latvia


 


0,22 


16 788 363 


16 788 363 




Lithuania


 


0,35 


27 010 849 


27 010 849 




Luxembourg


 


0,31 


23 534 316 


23 534 316 




Hungary


 


1,00 


76 726 083 


76 726 083 




Malta


 


0,09 


6 776 822 


6 776 822 




Netherlands


-1 945 571 377 


5,90 


454 155 748 


-1 491 415 629 




Austria


- 572 226 876 


2,78 


213 748 721 


- 358 478 155 




Poland


 


3,72 


286 385 744 


286 385 744 




Portugal


 


1,50 


115 177 519 


115 177 519 




Romania


 


1,64 


126 202 623 


126 202 623 




Slovenia


 


0,34 


26 313 758 


26 313 758 




Slovakia


 


0,67 


51 722 381 


51 722 381 




Finland


 


1,78 


136 931 013 


136 931 013 




Sweden


-1 082 673 505 


3,81 


293 259 117 


- 789 414 388 




Total


-7 700 249 445 


100,00 


7 700 249 445 


0 






EU GDP price deflator, in EUR, (spring 2020 economic forecast) :
(a) 2020 EU27 = 105,9188 / (b) 2021 EU27 = 107,2736




Lump sum for Denmark in 2021 prices: 377 000 000  EUR × [ (b/a) ] = 381 822 181  EUR




Lump sum for Germany in 2021 prices: 3 671 000 000  EUR × [ (b/a) ] = 3 717 955 506  EUR




Lump sum for Netherlands in 2021 prices: 1 921 000 000  EUR × [ (b/a) ] = 1 945 571 377  EUR




Lump sum for Austria in 2021 prices: 565 000 000  EUR × [ (b/a) ] = 572 226 876  EUR




Lump sum for Sweden in 2021 prices: 1 069 000 000  EUR × [ (b/a) ] = 1 082 673 505  EUR








TABLE 6

Summary of financing (8) of the general budget by type of own resource and by Member State
















Member State


Traditional own resources (TOR)


VAT, GNI and Plastics based own resources


Total own resources (9)





Net sugar sector levies


Net customs duties


Total net traditional own resources


Collection costs (p.m.)


VAT-based own resource


Plastics own resource


GNI-based own resource


Reduction in favour of certain Member States


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.


1 888 440 775 


1 888 440 775 


601 810 797 


590 408 400 


151 012 640 


3 961 599 565 


263 254 981 


4 966 275 586 


3,56 


6 854 716 361 




Bulgaria


p.m.


85 474 779 


85 474 779 


27 239 215 


93 781 200 


22 173 920 


522 657 109 


34 731 448 


673 343 677 


0,48 


758 818 456 




Czechia


p.m.


243 996 233 


243 996 233 


77 757 041 


272 628 300 


59 005 200 


1 776 566 001 


118 055 811 


2 226 255 312 


1,59 


2 470 251 545 




Denmark


p.m.


331 083 549 


331 083 549 


105 510 142 


373 674 600 


124 519 840 


2 742 804 313 


- 199 558 203 


3 041 440 550 


2,18 


3 372 524 099 




Germany


p.m.


3 792 780 321 


3 792 780 321 


1 208 688 234 


4 416 279 900 


1 323 166 480 


29 570 834 237 


-1 752 923 636 


33 557 356 981 


24,03 


37 350 137 302 




Estonia


p.m.


32 591 652 


32 591 652 


10 386 351 


41 040 900 


22 481 040 


231 474 424 


15 381 866 


310 378 230 


0,22 


342 969 882 




Ireland


p.m.


229 920 491 


229 920 491 


73 271 365 


284 617 800 


145 762 960 


2 409 510 135 


160 116 017 


3 000 006 912 


2,15 


3 229 927 403 




Greece


p.m.


198 605 750 


198 605 750 


63 291 942 


234 981 900 


48 034 240 


1 413 150 414 


93 906 231 


1 790 072 785 


1,28 


1 988 678 535 




Spain


p.m.


1 311 244 027 


1 311 244 027 


417 868 976 


1 655 032 500 


486 214 880 


9 925 015 947 


659 534 069 


12 725 797 396 


9,11 


14 037 041 423 




France


p.m.


1 619 582 164 


1 619 582 164 


516 130 580 


3 399 509 400 


1 247 247 520 


20 347 774 800 


1 352 143 996 


26 346 675 716 


18,87 


27 966 257 880 




Croatia


p.m.


36 894 750 


36 894 750 


11 757 667 


79 546 950 


16 176 880 


436 799 973 


29 026 096 


561 549 899 


0,40 


598 444 649 




Italy


p.m.


1 551 004 874 


1 551 004 874 


494 276 278 


2 058 714 000 


749 133 680 


14 453 455 630 


960 456 533 


18 221 759 843 


13,05 


19 772 764 717 




Cyprus


p.m.


25 180 413 


25 180 413 


8 024 527 


31 827 150 


3 377 920 


174 765 950 


11 613 492 


221 584 512 


0,16 


246 764 925 




Latvia


p.m.


37 686 500 


37 686 500 


12 009 984 


40 633 800 


14 807 040 


252 640 130 


16 788 363 


324 869 333 


0,23 


362 555 833 




Lithuania


p.m.


98 240 542 


98 240 542 


31 307 425 


61 424 100 


10 737 120 


406 473 471 


27 010 849 


505 645 540 


0,36 


603 886 082 




Luxembourg


p.m.


18 897 265 


18 897 265 


6 022 205 


64 496 550 


14 015 760 


354 156 775 


23 534 316 


456 203 401 


0,33 


475 100 666 




Hungary


p.m.


173 496 399 


173 496 399 


55 290 061 


170 625 000 


155 190 560 


1 154 614 493 


76 726 083 


1 557 156 136 


1,12 


1 730 652 535 




Malta


p.m.


12 547 412 


12 547 412 


3 998 626 


18 572 100 


7 179 300 


101 981 192 


6 776 822 


134 509 414 


0,10 


147 056 826 




Netherlands


p.m.


3 111 631 069 


3 111 631 069 


991 618 692 


1 049 050 800 


205 092 000 


6 834 374 836 


-1 491 415 629 


6 597 102 007 


4,72 


9 708 733 076 




Austria


p.m.


205 350 267 


205 350 267 


65 441 294 


534 858 600 


148 156 400 


3 216 603 294 


- 358 478 155 


3 541 140 139 


2,54 


3 746 490 406 




Poland


p.m.


776 900 972 


776 900 972 


247 583 826 


769 339 500 


372 037 440 


4 309 683 462 


286 385 744 


5 737 446 146 


4,11 


6 514 347 118 




Portugal


p.m.


160 530 051 


160 530 051 


51 157 928 


315 647 700 


167 299 200 


1 733 251 958 


115 177 519 


2 331 376 377 


1,67 


2 491 906 428 




Romania


p.m.


180 048 775 


180 048 775 


57 378 181 


232 470 000 


116 763 920 


1 899 163 515 


126 202 623 


2 374 600 058 


1,70 


2 554 648 833 




Slovenia


p.m.


76 324 163 


76 324 163 


24 323 085 


66 307 500 


10 338 860 


395 983 280 


26 313 758 


498 943 398 


0,36 


575 267 561 




Slovakia


p.m.


78 017 738 


78 017 738 


24 862 796 


110 376 900 


35 290 160 


778 345 622 


51 722 381 


975 735 063 


0,70 


1 053 752 801 




Finland


p.m.


136 516 073 


136 516 073 


43 505 122 


285 934 200 


69 406 800 


2 060 609 986 


136 931 013 


2 552 881 999 


1,83 


2 689 398 072 




Sweden


p.m.


472 972 974 


472 972 974 


150 727 651 


689 012 100 


102 398 240 


4 413 117 598 


- 789 414 388 


4 415 113 550 


3,16 


4 888 086 524 




United Kingdom


p.m.


462 180 042 


462 180 042 


115 545 011 


—


—


—


—


—


—


462 180 042 




Total


p.m.


17 348 140 020 


17 348 140 020 


5 496 785 002 


17 940 791 850 


5 827 020 000 


115 877 408 110 


0 


139 645 219 960 


100,00 


156 993 359 980 







 (9)





B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


Budget 2021


Amending budget No 4/2021


New amount






1


OWN RESOURCES


157 049 324 730 


–55 964 750 


156 993 359 980 




2


SURPLUSES, BALANCES AND ADJUSTMENTS


1 768 617 610 


 


1 768 617 610 




3


ADMINISTRATIVE REVENUE


1 725 783 332 


 


1 725 783 332 




4


FINANCIAL REVENUE, DEFAULT INTEREST AND FINES


119 376 456 


395 856 920 


515 233 376 




5


BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS


p.m.


 


p.m.




6


REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES


7 347 880 726 


– 339 892 170 


7 007 988 556 




 



GRAND TOTAL




168 010 982 854 



 



168 010 982 854 






TITLE 1


OWN RESOURCES










Title
Chapter


Heading


Budget 2021


Amending budget No 4/2021


New amount






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)


p.m.


 


p.m.




1 2


CUSTOMS DUTIES AND OTHER DUTIES


17 605 700 000 


– 257 559 980 


17 348 140 020 




1 3


OWN RESOURCES BASED ON THE VALUE ADDED TAX


17 967 491 250 


–26 699 400 


17 940 791 850 




1 4


OWN RESOURCES BASED ON GROSS NATIONAL INCOME


121 476 133 480 


–5 598 725 370 


115 877 408 110 




1 5


CORRECTION OF BUDGETARY IMBALANCES


—


 


—




1 6


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


—


 


—




1 7


OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED


 


5 827 020 000 


5 827 020 000 




 



Title 1 — Total




157 049 324 730 




–55 964 750 




156 993 359 980 












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











CHAPTER 1 3 —



OWN RESOURCES BASED ON THE VALUE ADDED TAX











CHAPTER 1 4 —



OWN RESOURCES BASED ON GROSS NATIONAL INCOME











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 7 —



OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED









CHAPTER 1 2 —   CUSTOMS DUTIES AND OTHER DUTIES










Title
Chapter
Article
Item


Heading


Budget 2021


Amending budget No 4/2021


New amount






1 2


CUSTOMS DUTIES AND OTHER DUTIES


 


 


 






1 2 0






Customs duties and other duties




17 605 700 000 


– 257 559 980 


17 348 140 020 




 



CHAPTER 1 2 — TOTAL




17 605 700 000 




– 257 559 980 




17 348 140 020 












CHAPTER 1 2 —



CUSTOMS DUTIES AND OTHER DUTIES











                                    1 2 0Customs duties and other duties









Budget 2021


Amending budget No 4/2021


New amount




17 605 700 000 


– 257 559 980 


17 348 140 020 





Remarks

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Union. This article may comprise levies, premiums, additional or compensatory amounts, additional amounts or factors, Common Customs Tariff duties and other duties established or to be established by the institutions of the European Union in respect of trade with third countries and customs duties on products under the expired Treaty establishing the European Coal and Steel Community.
Figures are net of collection costs.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular point (a) of Article 2(1) thereof.








Member State


Budget 2021


Amending budget No. 4/2021


New amount






Belgium


2 077 800 000 


- 189 359 225 


1 888 440 775 




Bulgaria


82 400 000 


3 074 779 


85 474 779 




Czechia


265 200 000 


-21 203 767 


243 996 233 




Denmark


338 600 000 


-7 516 451 


331 083 549 




Germany


3 940 700 000 


- 147 919 679 


3 792 780 321 




Estonia


39 700 000 


-7 108 348 


32 591 652 




Ireland


252 900 000 


-22 979 509 


229 920 491 




Greece


243 000 000 


-44 394 250 


198 605 750 




Spain


1 306 000 000 


5 244 027 


1 311 244 027 




France


1 698 600 000 


-79 017 836 


1 619 582 164 




Croatia


38 400 000 


-1 505 250 


36 894 750 




Italy


1 708 400 000 


- 157 395 126 


1 551 004 874 




Cyprus


25 800 000 


- 619 587 


25 180 413 




Latvia


40 000 000 


-2 313 500 


37 686 500 




Lithuania


100 500 000 


-2 259 458 


98 240 542 




Luxembourg


19 300 000 


- 402 735 


18 897 265 




Hungary


183 100 000 


-9 603 601 


173 496 399 




Malta


16 100 000 


-3 552 588 


12 547 412 




Netherlands


2 614 300 000 


497 331 069 


3 111 631 069 




Austria


201 100 000 


4 250 267 


205 350 267 




Poland


780 600 000 


-3 699 028 


776 900 972 




Portugal


197 800 000 


-37 269 949 


160 530 051 




Romania


174 500 000 


5 548 775 


180 048 775 




Slovenia


83 800 000 


-7 475 837 


76 324 163 




Slovakia


82 700 000 


-4 682 262 


78 017 738 




Finland


147 600 000 


-11 083 927 


136 516 073 




Sweden


448 800 000 


24 172 974 


472 972 974 




United Kingdom


498 000 000 


-35 819 958 


462 180 042 




Article 1 2 0 — Total


17 605 700 000 


- 257 559 980 


17 348 140 020 





CHAPTER 1 3 —   OWN RESOURCES BASED ON THE VALUE ADDED TAX










Title
Chapter
Article
Item


Heading


Budget 2021


Amending budget No 4/2021


New amount






1 3


OWN RESOURCES BASED ON THE VALUE ADDED TAX


 


 


 






1 3 0






Own resources based on the value added tax




17 967 491 250 


–26 699 400 


17 940 791 850 




 



CHAPTER 1 3 — TOTAL




17 967 491 250 




–26 699 400 




17 940 791 850 












CHAPTER 1 3 —



OWN RESOURCES BASED ON THE VALUE ADDED TAX











                                    1 3 0Own resources based on the value added tax









Budget 2021


Amending budget No 4/2021


New amount




17 967 491 250 


–26 699 400 


17 940 791 850 





Remarks

The applied uniform rate valid for all Member States to the VAT bases determined in accordance with Union rules is fixed at 0,30 %. The base to be taken into account for this purpose shall not exceed 50 % of GNI for each Member State.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular point (b) of Article 2(1) thereof.








Member State


Budget 2021


Amending budget No. 4/2021


New amount






Belgium


608 620 200 


-18 211 800 


590 408 400 




Bulgaria


87 345 000 


6 436 200 


93 781 200 




Czechia


273 401 100 


- 772 800 


272 628 300 




Denmark


362 573 100 


11 101 500 


373 674 600 




Germany


4 434 159 600 


-17 879 700 


4 416 279 900 




Estonia


40 446 300 


594 600 


41 040 900 




Ireland


285 432 300 


- 814 500 


284 617 800 




Greece


226 431 900 


8 550 000 


234 981 900 




Spain


1 709 546 400 


-54 513 900 


1 655 032 500 




France


3 384 884 700 


14 624 700 


3 399 509 400 




Croatia


77 974 800 


1 572 150 


79 546 950 




Italy


2 102 007 300 


-43 293 300 


2 058 714 000 




Cyprus


31 612 200 


214 950 


31 827 150 




Latvia


39 327 600 


1 306 200 


40 633 800 




Lithuania


59 602 800 


1 821 300 


61 424 100 




Luxembourg


68 987 850 


-4 491 300 


64 496 550 




Hungary


170 938 800 


- 313 800 


170 625 000 




Malta


18 620 400 


-48 300 


18 572 100 




Netherlands


1 001 400 600 


47 650 200 


1 049 050 800 




Austria


550 181 400 


-15 322 800 


534 858 600 




Poland


744 246 750 


25 092 750 


769 339 500 




Portugal


314 104 050 


1 543 650 


315 647 700 




Romania


260 728 200 


-28 258 200 


232 470 000 




Slovenia


70 111 500 


-3 804 000 


66 307 500 




Slovakia


110 249 700 


127 200 


110 376 900 




Finland


319 248 600 


-33 314 400 


285 934 200 




Sweden


615 308 100 


73 704 000 


689 012 100 




Article 1 3 0 — Total


17 967 491 250 


-26 699 400 


17 940 791 850 





CHAPTER 1 4 —   OWN RESOURCES BASED ON GROSS NATIONAL INCOME










Title
Chapter
Article
Item


Heading


Budget 2021


Amending budget No 4/2021


New amount






1 4


OWN RESOURCES BASED ON GROSS NATIONAL INCOME


 


 


 






1 4 0






Own resources based on gross national income




121 476 133 480 


–5 598 725 370 


115 877 408 110 




 



CHAPTER 1 4 — TOTAL




121 476 133 480 




–5 598 725 370 




115 877 408 110 












CHAPTER 1 4 —



OWN RESOURCES BASED ON GROSS NATIONAL INCOME











                                    1 4 0Own resources based on gross national income









Budget 2021


Amending budget No 4/2021


New amount




121 476 133 480 


–5 598 725 370 


115 877 408 110 





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, plastic based own resource and other revenue in any particular year. By implication, the GNI-based resource ensures that the budget 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 (plastic based own resource, VAT-based resource, 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’ GNI for financial year 2021 is 0,8237 %.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular point (d) of Article 2(1) thereof.
Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income (OJ L 165, 11.5.2021, p. 15), and in particular Article 4(1) thereof.








Member State


Budget 2021


Amending budget No. 4/2021


New amount






Belgium


4 218 117 290 


- 256 517 725 


3 961 599 565 




Bulgaria


535 820 625 


-13 163 516 


522 657 109 




Czechia


1 754 306 749 


22 259 252 


1 776 566 001 




Denmark


2 785 332 401 


-42 528 088 


2 742 804 313 




Germany


31 449 100 394 


-1 878 266 157 


29 570 834 237 




Estonia


243 636 347 


-12 161 923 


231 474 424 




Ireland


2 312 568 065 


96 942 070 


2 409 510 135 




Greece


1 577 475 623 


- 164 325 209 


1 413 150 414 




Spain


10 629 780 344 


- 704 764 397 


9 925 015 947 




France


21 732 997 976 


-1 385 223 176 


20 347 774 800 




Croatia


450 801 475 


-14 001 502 


436 799 973 




Italy


15 298 751 141 


- 845 295 511 


14 453 455 630 




Cyprus


182 761 948 


-7 995 998 


174 765 950 




Latvia


269 819 900 


-17 179 770 


252 640 130 




Lithuania


421 132 620 


-14 659 149 


406 473 471 




Luxembourg


398 844 556 


-44 687 781 


354 156 775 




Hungary


1 173 688 859 


-19 074 366 


1 154 614 493 




Malta


107 651 495 


-5 670 303 


101 981 192 




Netherlands


6 946 702 327 


- 112 327 491 


6 834 374 836 




Austria


3 494 467 632 


- 277 864 338 


3 216 603 294 




Poland


4 302 768 745 


6 914 717 


4 309 683 462 




Portugal


1 815 952 960 


-82 701 002 


1 733 251 958 




Romania


1 923 559 361 


-24 395 846 


1 899 163 515 




Slovenia


419 533 492 


-23 550 212 


395 983 280 




Slovakia


826 038 080 


-47 692 458 


778 345 622 




Finland


2 089 007 539 


-28 397 553 


2 060 609 986 




Sweden


4 115 515 536 


297 602 062 


4 413 117 598 




Article 1 4 0 — Total


121 476 133 480 


-5 598 725 370 


115 877 408 110 





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










Title
Chapter
Article
Item


Heading


Budget 2021


Amending budget No 4/2021


New amount






1 6


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


 


 


 






1 6 0






Gross reduction in the annual GNI-based contribution granted to certain Member States




—


 


0 




 



CHAPTER 1 6 — TOTAL



—


 



0 












CHAPTER 1 6 —



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











                                    1 6 0Gross reduction in the annual GNI-based contribution granted to certain Member States









Budget 2021


Amending budget No 4/2021


New amount




—


0 


0 





Remarks

This article is intended to record reductions in the annual GNI contributions of certain Member States in accordance with Council Decision (EU, Euratom) 2020/2053.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular Article 2(4) thereof.
Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39), and in particular Article 10a(6) thereof.
Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income (OJ L 165, 11.5.2021, p. 15), and in particular Article 4(2) thereof.








Member State


Budget 2021


Amending budget No. 4/2021


New amount






Belgium


—


263 254 981 


263 254 981 




Bulgaria


—


34 731 448 


34 731 448 




Czechia


—


118 055 811 


118 055 811 




Denmark


—


- 199 558 203 


- 199 558 203 




Germany


—


-1 752 923 636 


-1 752 923 636 




Estonia


—


15 381 866 


15 381 866 




Ireland


—


160 116 017 


160 116 017 




Greece


—


93 906 231 


93 906 231 




Spain


—


659 534 069 


659 534 069 




France


—


1 352 143 996 


1 352 143 996 




Croatia


—


29 026 096 


29 026 096 




Italy


—


960 456 533 


960 456 533 




Cyprus


—


11 613 492 


11 613 492 




Latvia


—


16 788 363 


16 788 363 




Lithuania


—


27 010 849 


27 010 849 




Luxembourg


—


23 534 316 


23 534 316 




Hungary


—


76 726 083 


76 726 083 




Malta


—


6 776 822 


6 776 822 




Netherlands


—


-1 491 415 629 


-1 491 415 629 




Austria


—


- 358 478 155 


- 358 478 155 




Poland


—


286 385 744 


286 385 744 




Portugal


—


115 177 519 


115 177 519 




Romania


—


126 202 623 


126 202 623 




Slovenia


—


26 313 758 


26 313 758 




Slovakia


—


51 722 381 


51 722 381 




Finland


—


136 931 013 


136 931 013 




Sweden


—


- 789 414 388 


- 789 414 388 




Article 1 6 0 — Total


—


0 


0 





CHAPTER 1 7 —   OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED










Title
Chapter
Article
Item


Heading


Budget 2021


Amending budget No 4/2021


New amount






1 7


OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED


 


 


 






1 7 0






Own resources based on plastic packaging waste not recycled




 


5 827 020 000 


5 827 020 000 




 



CHAPTER 1 7 — TOTAL



 



5 827 020 000 




5 827 020 000 












CHAPTER 1 7 —



OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED











                                    1 7 0Own resources based on plastic packaging waste not recycled









Budget 2021


Amending budget No 4/2021


New amount




 


5 827 020 000 


5 827 020 000 





Remarks


New item

This article is intended to record the payments as a result of the application of a uniform call rate to the weight of plastic packaging waste generated in each Member State that is not recycled. The uniform call rate shall be EUR 0,80 per kilogram. Certain Member States shall be entitled to annual lump sum reductions.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular point (c) of Article 2(1), and Article 2(2) thereof.








Member State


Budget 2021


Amending budget No. 4/2021


New amount






Belgium


 


151 012 640 


151 012 640 




Bulgaria


 


22 173 920 


22 173 920 




Czechia


 


59 005 200 


59 005 200 




Denmark


 


124 519 840 


124 519 840 




Germany


 


1 323 166 480 


1 323 166 480 




Estonia


 


22 481 040 


22 481 040 




Ireland


 


145 762 960 


145 762 960 




Greece


 


48 034 240 


48 034 240 




Spain


 


486 214 880 


486 214 880 




France


 


1 247 247 520 


1 247 247 520 




Croatia


 


16 176 880 


16 176 880 




Italy


 


749 133 680 


749 133 680 




Cyprus


 


3 377 920 


3 377 920 




Latvia


 


14 807 040 


14 807 040 




Lithuania


 


10 737 120 


10 737 120 




Luxembourg


 


14 015 760 


14 015 760 




Hungary


 


155 190 560 


155 190 560 




Malta


 


7 179 300 


7 179 300 




Netherlands


 


205 092 000 


205 092 000 




Austria


 


148 156 400 


148 156 400 




Poland


 


372 037 440 


372 037 440 




Portugal


 


167 299 200 


167 299 200 




Romania


 


116 763 920 


116 763 920 




Slovenia


 


10 338 860 


10 338 860 




Slovakia


 


35 290 160 


35 290 160 




Finland


 


69 406 800 


69 406 800 




Sweden


 


102 398 240 


102 398 240 




Article 1 7 0 — Total


 


5 827 020 000 


5 827 020 000 





TITLE 4


FINANCIAL REVENUE, DEFAULT INTEREST AND FINES










Title
Chapter


Heading


Budget 2021


Amending budget No 4/2021


New amount






4 0


REVENUE FROM INVESTMENTS AND ACCOUNTS


13 376 456 


 


13 376 456 




4 1


DEFAULT INTEREST


5 000 000 


 


5 000 000 




4 2


FINES AND PENALTIES


101 000 000 


395 856 920 


496 856 920 




 



Title 4 — Total




119 376 456 




395 856 920 




515 233 376 












CHAPTER 4 0 —



REVENUE FROM INVESTMENTS AND ACCOUNTS











CHAPTER 4 1 —



DEFAULT INTEREST











CHAPTER 4 2 —



FINES AND PENALTIES









CHAPTER 4 2 —   FINES AND PENALTIES










Title
Chapter
Article
Item


Heading


Budget 2021


Amending budget No 4/2021


New amount






4 2


FINES AND PENALTIES


 


 


 






4 2 0






Fines in connection with the implementation of the rules on competition




100 000 000 


332 595 848 


432 595 848 






4 2 1






Penalty payments and lump sums imposed on a Member State




p.m.


60 714 472 


60 714 472 






4 2 2






Fines imposed for fraud and irregularities which are damaging to the Union’s financial interests




p.m.


 


p.m.






4 2 3






Fines in the framework of the Union's economic governance — Assigned revenue




p.m.


 


p.m.






4 2 4






Interest connected with fines and penalty payments




1 000 000 


 


1 000 000 






4 2 8






Other fines and penalty payments — Assigned revenue




p.m.


 


p.m.






4 2 9






Other non-assigned fines and penalty payments




p.m.


2 546 600 


2 546 600 




 



CHAPTER 4 2 — TOTAL




101 000 000 




395 856 920 




496 856 920 












CHAPTER 4 2 —



FINES AND PENALTIES











                                    4 2 0Fines in connection with the implementation of the rules on competition









Budget 2021


Amending budget No 4/2021


New amount




100 000 000 


332 595 848 


432 595 848 





Remarks

The Commission may impose fines, periodic penalty payments and other penalties on undertakings and associations of undertakings for not respecting bans or not carrying out their obligations under the Regulations below or under Articles 101 and 102 TFEU.
The fines must normally be paid within three months of the Commission decision being notified. However, the Commission will not collect the amount due if the undertaking has lodged an appeal with the Court of Justice of the European Union. The undertaking must provide the Commission with either a provisional payment or a financial guarantee covering both the principal of the debt and the interest or surcharges by the final date for payment.

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).
Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 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).



                                    4 2 1Penalty payments and lump sums imposed on a Member State









Budget 2021


Amending budget No 4/2021


New amount




p.m.


60 714 472 


60 714 472 





Remarks

This article is intended to record penalty payments and lump sums imposed on a Member State, for instance for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty.

Legal basis

Treaty on the Functioning of the European Union, and in particular Article 260(2) thereof.



                                    4 2 9Other non-assigned fines and penalty payments









Budget 2021


Amending budget No 4/2021


New amount




p.m.


2 546 600 


2 546 600 





Remarks

This article is intended to accommodate any revenue not provided for in other parts of Chapter 4 2 which is not used in accordance with Article 21 of the Financial Regulation.

TITLE 6


REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES










Title
Chapter


Heading


Budget 2021


Amending budget No 4/2021


New amount






6 0


SINGLE MARKET, INNOVATION AND DIGITAL


p.m.


 


p.m.




6 1


COHESION, RESILIENCE AND VALUES


p.m.


 


p.m.




6 2


NATURAL RESOURCES AND ENVIRONMENT


p.m.


 


p.m.




6 3


MIGRATION AND BORDER MANAGEMENT


p.m.


 


p.m.




6 4


SECURITY AND DEFENCE


p.m.


 


p.m.




6 5


NEIGHBOURHOOD AND THE WORLD


p.m.


 


p.m.




6 6


OTHER CONTRIBUTIONS AND REFUNDS


7 347 880 726 


– 339 892 170 


7 007 988 556 




6 7


COMPLETION FOR OUTSTANDING RECOVERY ORDERS PRIOR TO 2021


p.m.


 


p.m.




 



Title 6 — Total




7 347 880 726 




– 339 892 170 




7 007 988 556 












CHAPTER 6 0 —



SINGLE MARKET, INNOVATION AND DIGITAL











CHAPTER 6 1 —



COHESION, RESILIENCE AND VALUES











CHAPTER 6 2 —



NATURAL RESOURCES AND ENVIRONMENT











CHAPTER 6 3 —



MIGRATION AND BORDER MANAGEMENT











CHAPTER 6 4 —



SECURITY AND DEFENCE











CHAPTER 6 5 —



NEIGHBOURHOOD AND THE WORLD











CHAPTER 6 6 —



OTHER CONTRIBUTIONS AND REFUNDS











CHAPTER 6 7 —



COMPLETION FOR OUTSTANDING RECOVERY ORDERS PRIOR TO 2021









CHAPTER 6 6 —   OTHER CONTRIBUTIONS AND REFUNDS










Title
Chapter
Article
Item


Heading


Budget 2021


Amending budget No 4/2021


New amount






6 6


OTHER CONTRIBUTIONS AND REFUNDS


 


 


 






6 6 0






Special contributions and refunds






6 6 0 0


EFTA contributions — Assigned revenue


p.m.


 


p.m.




6 6 0 1


Innovation Fund — Assigned revenue


p.m.


 


p.m.




6 6 0 2


Contributions by the United Kingdom linked to Article 148 of the Withdrawal Agreement


7 197 880 726 


– 376 548 626 


6 821 332 100 




6 6 0 3


Contributions by the United Kingdom after the transition period


p.m.


 


p.m.




6 6 0 4


Contributions from the European Coal and Steel Community (ECSC) in liquidation


 


36 656 456 


36 656 456 




 



Article 6 6 0 — Total



7 197 880 726 


– 339 892 170 


6 857 988 556 






6 6 1






Solidarity mechanisms (special instruments)






6 6 1 1


European Globalisation Adjustment Fund — Assigned revenue


p.m.


 


p.m.




6 6 1 2


European Union Solidarity Fund — Assigned revenue


p.m.


 


p.m.




 



Article 6 6 1 — Total



p.m.


 


p.m.








6 6 2






Decentralised agencies — Assigned revenue




p.m.


 


p.m.






6 6 3






Pilot projects, preparatory actions, prerogatives and other actions




p.m.


 


p.m.






6 6 8






Other contributions and refunds — Assigned revenue




p.m.


 


p.m.






6 6 9






Other contributions and refunds — Non-assigned revenue




150 000 000 


 


150 000 000 




 



CHAPTER 6 6 — TOTAL




7 347 880 726 




– 339 892 170 




7 007 988 556 












CHAPTER 6 6 —



OTHER CONTRIBUTIONS AND REFUNDS











                                    6 6 0Special contributions and refunds



                                 6 6 0 2Contributions by the United Kingdom linked to Article 148 of the Withdrawal Agreement







Budget 2021


Amending budget No 4/2021


New amount




7 197 880 726 


– 376 548 626 


6 821 332 100 





Remarks

This item is intended to record the net contributions from the United Kingdom resulting from the payments made in accordance with Article 148 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.
The net contribution corresponds to the differences between the amounts due by the United Kingdom to the Union and the amounts due by the Union to the United Kingdom.
The reference dates for payments by the United Kingdom to the Union or by the Union to the United Kingdom made after 31 December 2020 shall be 30 June and 31 October of every year. Payments shall be made in four equal monthly instalments for payments that have a reference date of 30 June and in eight equal monthly instalments for payments that have a reference date of 31 October. All payments shall be made by the last working day of each month, starting on the reference date or, where the reference date is not a working day, the last working day before the reference date.

Reference acts

Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ L 29, 31.1.2020, p. 7).

                                 6 6 0 4Contributions from the European Coal and Steel Community (ECSC) in liquidation







Budget 2021


Amending budget No 4/2021


New amount




 


36 656 456 


36 656 456 





Remarks


New item

This item is intended to record the annual contributions from the European Coal and Steel Community (ECSC) in liquidation to the Union’s annual budget for the years 2021 to 2025 that are resulting from the application of the Article 145 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.
According to this Article, the Union is liable to the United Kingdom for its share in the net assets of the ECSC in liquidation on 31 December 2020 (EUR 183 282 282) and the related reimbursement shall be made in five equal annual instalments (EUR 36 656 456) from 2021 to 2025.
These contributions from the ECSC in liquidation therefore aim at fully compensating the effects of the corresponding reductions accounted for in the contributions to the Union’s annual budget of the United Kingdom, as recorded under the item 6 6 0 2.

Reference acts

Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ L 29, 31.1.2020, p. 7).


(1)  The figures in this column correspond to those in the 2021 budget (OJ L 93, 17.3.2021, p. 1) plus AB No 1/2021 to AB No 4/2021.

(2)  The figures in this column correspond to those in the 2020 budget (OJ L 57, 27.2.2020, p. 1) plus AB No 1/2020 to AB No 9/2020.

(3)  The own resources for the 2021 budget are determined on the basis of the budget forecasts adopted at the 181st meeting of the Advisory Committee on Own Resources on 26 May 2021.

(4)  This amount includes EUR 34 591 000 in relation to liabilities of the Union resulting from the borrowing referred to in Article 5 of Council Decision (EU, Euratom) 2020/2053.

(5)  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’.

(6)  The base to be used does not exceed 50 % of GNI.

(7)  Calculation of rate: (115 877 408 110) / (140 685 210 000) = 0,823664464160803.

(8)  p.m. (own resources + other revenue = total revenue = total expenditure); (156 993 359 980 + 11 017 622 874 = 168 010 982 854).

(9)  Total own resources as percentage of GNI: (156 993 359 980) / (14 068 521 000 000) = 1,12 %; own resources ceiling as percentage of GNI: 1,40 %.






SECTION III


COMMISSION


REVENUE










Title


Heading


Budget 2021


Amending budget No 4/2021


New amount






3


ADMINISTRATIVE REVENUE


1 330 781 190 


 


1 330 781 190 




4


FINANCIAL REVENUE, DEFAULT INTEREST AND FINES


119 326 456 


395 856 920 


515 183 376 




5


BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS


p.m.


 


p.m.




6


REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES


7 347 880 726 


– 339 892 170 


7 007 988 556 




 



Total




8 797 988 372 




55 964 750 




8 853 953 122 






TITLE 4


FINANCIAL REVENUE, DEFAULT INTEREST AND FINES










Title
Chapter


Heading


Budget 2021


Amending budget No 4/2021


New amount






4 0


REVENUE FROM INVESTMENTS AND ACCOUNTS


13 326 456 


 


13 326 456 




4 1


DEFAULT INTEREST


5 000 000 


 


5 000 000 




4 2


FINES AND PENALTIES


101 000 000 


395 856 920 


496 856 920 




 



Title 4 — Total




119 326 456 




395 856 920 




515 183 376 












CHAPTER 4 0 —



REVENUE FROM INVESTMENTS AND ACCOUNTS











CHAPTER 4 1 —



DEFAULT INTEREST











CHAPTER 4 2 —



FINES AND PENALTIES









CHAPTER 4 2 —   FINES AND PENALTIES










Title
Chapter
Article
Item


Heading


Budget 2021


Amending budget No 4/2021


New amount






4 2


FINES AND PENALTIES


 


 


 






4 2 0






Fines in connection with the implementation of the rules on competition




100 000 000 


332 595 848 


432 595 848 






4 2 1






Penalty payments and lump sums imposed on a Member State




p.m.


60 714 472 


60 714 472 






4 2 2






Fines imposed for fraud and irregularities which are damaging to the Union’s financial interests




p.m.


 


p.m.






4 2 3






Fines in the framework of the Union’s economic governance — Assigned revenue




p.m.


 


p.m.






4 2 4






Interest connected with fines and penalty payments




1 000 000 


 


1 000 000 






4 2 8






Other fines and penalty payments — Assigned revenue




p.m.


 


p.m.






4 2 9






Other non-assigned fines and penalty payments




p.m.


2 546 600 


2 546 600 




 



CHAPTER 4 2 — TOTAL




101 000 000 




395 856 920 




496 856 920 












CHAPTER 4 2 —



FINES AND PENALTIES











                                    4 2 0Fines in connection with the implementation of the rules on competition



Figures (Non-differentiated appropriations)








Budget 2021


Amending budget No 4/2021


New amount




100 000 000 


332 595 848 


432 595 848 





Remarks

The Commission may impose fines, periodic penalty payments and other penalties on undertakings and associations of undertakings for not respecting bans or not carrying out their obligations under the Regulations enumerated below or under Articles 101 and 102 TFEU.
The fines must normally be paid within three months of the Commission decision being notified. However, the Commission will not collect the amount due if the undertaking has lodged an appeal with the Court of Justice of the European Union. The undertaking must provide the Commission with either a provisional payment or a financial guarantee covering both the principal of the debt and interest or surcharges by the final date for payment.

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).
Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (the EC Merger Regulation) (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 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).



                                    4 2 1Penalty payments and lump sums imposed on a Member State



Figures (Non-differentiated appropriations)








Budget 2021


Amending budget No 4/2021


New amount




p.m.


60 714 472 


60 714 472 





Remarks

This article is intended to record penalty payments and lump sums imposed on a Member State, for instance for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty.

Legal basis

Treaty on the Functioning of the European Union, and in particular Article 260(2) thereof.



                                    4 2 9Other non-assigned fines and penalty payments



Figures (Non-differentiated appropriations)








Budget 2021


Amending budget No 4/2021


New amount




p.m.


2 546 600 


2 546 600 





Remarks

This article is intended to accommodate any revenue not provided for in other parts of Chapter 42 which is not used in accordance with Article 21 of the Financial Regulation.

TITLE 6


REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES










Title
Chapter


Heading


Budget 2021


Amending budget No 4/2021


New amount






6 0


SINGLE MARKET, INNOVATION AND DIGITAL


p.m.


 


p.m.




6 1


COHESION, RESILIENCE AND VALUES


p.m.


 


p.m.




6 2


NATURAL RESOURCES AND ENVIRONMENT


p.m.


 


p.m.




6 3


MIGRATION AND BORDER MANAGEMENT


p.m.


 


p.m.




6 4


SECURITY AND DEFENCE


p.m.


 


p.m.




6 5


NEIGHBOURHOOD AND THE WORLD


p.m.


 


p.m.




6 6


OTHER CONTRIBUTIONS AND REFUNDS


7 347 880 726 


– 339 892 170 


7 007 988 556 




6 7


COMPLETION FOR OUTSTANDING RECOVERY ORDERS PRIOR TO 2021


p.m.


 


p.m.




 



Title 6 — Total




7 347 880 726 




– 339 892 170 




7 007 988 556 












CHAPTER 6 0 —



SINGLE MARKET, INNOVATION AND DIGITAL











CHAPTER 6 1 —



COHESION, RESILIENCE AND VALUES











CHAPTER 6 2 —



NATURAL RESOURCES AND ENVIRONMENT











CHAPTER 6 3 —



MIGRATION AND BORDER MANAGEMENT











CHAPTER 6 4 —



SECURITY AND DEFENCE











CHAPTER 6 5 —



NEIGHBOURHOOD AND THE WORLD











CHAPTER 6 6 —



OTHER CONTRIBUTIONS AND REFUNDS











CHAPTER 6 7 —



COMPLETION FOR OUTSTANDING RECOVERY ORDERS PRIOR TO 2021









CHAPTER 6 6 —   OTHER CONTRIBUTIONS AND REFUNDS










Title
Chapter
Article
Item


Heading


Budget 2021


Amending budget No 4/2021


New amount






6 6


OTHER CONTRIBUTIONS AND REFUNDS


 


 


 






6 6 0






Special contributions and refunds






6 6 0 0


EFTA contributions — Assigned revenue


p.m.


 


p.m.




6 6 0 1


Innovation Fund — Assigned revenue


p.m.


 


p.m.




6 6 0 2


Contributions by the United Kingdom linked to Article 148 of the Withdrawal Agreement


7 197 880 726 


– 376 548 626 


6 821 332 100 




6 6 0 3


Contributions by the United Kingdom after the transition period


p.m.


 


p.m.




6 6 0 4


Contributions from the European Coal and Steel Community (ECSC) in liquidation


 


36 656 456 


36 656 456 




 



Article 6 6 0 — Total



7 197 880 726 


– 339 892 170 


6 857 988 556 






6 6 1






Solidarity mechanisms (special instruments)






6 6 1 1


European Globalisation Adjustment Fund — Assigned revenue


p.m.


 


p.m.




6 6 1 2


European Union Solidarity Fund — Assigned revenue


p.m.


 


p.m.




 



Article 6 6 1 — Total



p.m.


 


p.m.








6 6 2






Decentralised agencies — Assigned revenue




p.m.


 


p.m.






6 6 3






Pilot projects, preparatory actions, prerogatives and other actions




p.m.


 


p.m.






6 6 8






Other contributions and refunds — Assigned revenue




p.m.


 


p.m.






6 6 9






Other contributions and refunds — Non-assigned revenue




150 000 000 


 


150 000 000 




 



CHAPTER 6 6 — TOTAL




7 347 880 726 




– 339 892 170 




7 007 988 556 












CHAPTER 6 6 —



OTHER CONTRIBUTIONS AND REFUNDS











                                    6 6 0Special contributions and refunds



                                 6 6 0 2Contributions by the United Kingdom linked to Article 148 of the Withdrawal Agreement







Budget 2021


Amending budget No 4/2021


New amount




7 197 880 726 


– 376 548 626 


6 821 332 100 





Remarks

This item is intended to record the net contributions from the United Kingdom resulting from the payments made in accordance with Article 148 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.
The net contribution corresponds to the differences between the amounts due by the United Kingdom to the Union and the amounts due by the Union to the United Kingdom.
The reference dates for payments by the United Kingdom to the Union or by the Union to the United Kingdom made after 31 December 2020 shall be 30 June and 31 October of every year. Payments shall be made in four equal monthly instalments for payments that have a reference date of 30 June and in eight equal monthly instalments for payments that have a reference date of 31 October. All payments shall be made by the last working day of each month, starting on the reference date or, where the reference date is not a working day, the last working day before the reference date.

Reference acts

Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ L 29, 31.1.2020, p. 7).

                                 6 6 0 4Contributions from the European Coal and Steel Community (ECSC) in liquidation







Budget 2021


Amending budget No 4/2021


New amount




 


36 656 456 


36 656 456 





Remarks


New item

This item is intended to record the annual contributions from the European Coal and Steel Community (ECSC) in liquidation to the Union’s annual budget for the years 2021 to 2025 that are resulting from the application of the Article 145 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.
According to this Article, the Union is liable to the United Kingdom for its share in the net assets of the ECSC in liquidation on 31 December 2020 (EUR 183 282 282) and the related reimbursement shall be made in five equal annual instalments (EUR 36 656 456) from 2021 to 2025.
These contributions from the ECSC in liquidation therefore aim at fully compensating the effects of the corresponding reductions accounted for in the contributions to the Union’s annual budget of the United Kingdom, as recorded under the item 6 6 0 2.

Reference acts

Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ L 29, 31.1.2020, p. 7).