Definitive adoption (EU, Euratom) 2022/1957 of amending budget No 3 of the European Union for the financial year 2022
Date: 2022-09-13
Institutions: European Parliament
Subjects: adoption of the budget, amending budget, budgetary equilibrium, budgetary resources, financial year, general budget (EU)




L_2022278EN.01000101.xml










27.10.2022   


EN


Official Journal of the European Union


L 278/1







Definitive adoption (EU, Euratom) 2022/1957
of amending budget No 3 of the European Union for the financial year 2022


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), and in particular Article 43 thereof,


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 2022, as definitively adopted on 24 November 2021 (5),


having regard to draft amending budget No 2 of the European Union for the financial year 2022, which the Commission adopted on 12 April 2022,


having regard to the position on draft amending budget No 2/2022, which the Council adopted on 18 July 2022 and forwarded to Parliament on 16 August 2022,


having regard to Parliament's approval of 13 September 2022 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 2022 has been definitively adopted.




Done at Strasburg, 13 September 2022.


The President

R. METSOLA
            





(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 45, 24.2.2022.




CONTENTS

GENERAL STATEMENT OF REVENUE






A. FINANCING OF THE UNION’S ANNUAL BUDGET
4








CALCULATION OF THE FINANCING OF THE BUDGET
4








B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING
12










— TITLE 1:

OWN RESOURCES
13










— TITLE 2:

SURPLUSES, BALANCES AND ADJUSTMENTS
13



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 2022 (1)



Budget 2021 (2)



Change (%)






Miscellaneous revenue (Titles 3 to 6)


12 902 615 447 


9 249 005 264 


+39,50 




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


3 227 058 807 


1 768 617 610 


+82,46 




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


p.m.


p.m.


—




Total revenue for Titles 2 to 6



16 129 674 254 




11 017 622 874 



+46,40 






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


17 912 606 159 


17 348 140 020 


+3,25 




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


19 071 387 750 


17 940 791 850 


+6,30 




Plastic packaging waste own resource (Table 3, Chapter 17)


5 997 306 880 


5 846 664 880 


+2,58 




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


111 668 345 512 


115 857 763 230 


–3,62 




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




154 649 646 301 




156 993 359 980 



–1,49 




Total revenue (5)




170 779 320 555 




168 010 982 854 



+1,65 







 (1)
 (2)
 (3)
 (4)
 (5)









TABLE 1

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


2 098 112 000 


5 057 284 000 


50 


2 528 642 000 


2 098 112 000 


 




Bulgaria


330 802 000 


676 847 000 


50 


338 423 500 


330 802 000 


 




Czechia


987 686 000 


2 333 452 000 


50 


1 166 726 000 


987 686 000 


 




Denmark


1 306 922 000 


3 504 130 000 


50 


1 752 065 000 


1 306 922 000 


 




Germany


15 795 256 000 


37 668 693 000 


50 


18 834 346 500 


15 795 256 000 


 




Estonia


146 652 000 


300 834 000 


50 


150 417 000 


146 652 000 


 




Ireland


1 032 998 000 


3 126 811 000 


50 


1 563 405 500 


1 032 998 000 


 




Greece


816 879 000 


1 839 768 000 


50 


919 884 000 


816 879 000 


 




Spain


5 882 449 000 


13 038 037 000 


50 


6 519 018 500 


5 882 449 000 


 




France


11 948 371 000 


25 958 798 000 


50 


12 979 399 000 


11 948 371 000 


 




Croatia


369 897 000 


570 769 000 


50 


285 384 500 


285 384 500 


Croatia




Italy


7 226 757 000 


18 548 436 000 


50 


9 274 218 000 


7 226 757 000 


 




Cyprus


159 289 000 


223 606 000 


50 


111 803 000 


111 803 000 


Cyprus




Latvia


147 464 000 


329 013 000 


50 


164 506 500 


147 464 000 


 




Lithuania


218 928 000 


527 188 000 


50 


263 594 000 


218 928 000 


 




Luxembourg


338 828 000 


463 922 000 


50 


231 961 000 


231 961 000 


Luxembourg




Hungary


623 523 000 


1 543 676 000 


50 


771 838 000 


623 523 000 


 




Malta


77 950 000 


135 083 000 


50 


67 541 500 


67 541 500 


Malta




Netherlands


3 716 749 000 


8 753 474 000 


50 


4 376 737 000 


3 716 749 000 


 




Austria


1 887 799 000 


4 140 634 000 


50 


2 070 317 000 


1 887 799 000 


 




Poland


2 782 155 000 


5 622 802 000 


50 


2 811 401 000 


2 782 155 000 


 




Portugal


1 137 349 000 


2 234 579 000 


50 


1 117 289 500 


1 117 289 500 


Portugal




Romania


827 979 000 


2 456 853 000 


50 


1 228 426 500 


827 979 000 


 




Slovenia


236 172 000 


508 285 000 


50 


254 142 500 


236 172 000 


 




Slovakia


391 617 000 


1 019 441 000 


50 


509 720 500 


391 617 000 


 




Finland


980 901 000 


2 609 882 000 


50 


1 304 941 000 


980 901 000 


 




Sweden


2 371 142 000 


5 550 585 000 


50 


2 775 292 500 


2 371 142 000 


 




Total


63 840 626 000 


148 742 882 000 


 


74 371 441 000 


63 571 292 500 


 







 (6)









TABLE 2

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


2 098 112 000 


0,30 


629 433 600 




Bulgaria


330 802 000 


0,30 


99 240 600 




Czechia


987 686 000 


0,30 


296 305 800 




Denmark


1 306 922 000 


0,30 


392 076 600 




Germany


15 795 256 000 


0,30 


4 738 576 800 




Estonia


146 652 000 


0,30 


43 995 600 




Ireland


1 032 998 000 


0,30 


309 899 400 




Greece


816 879 000 


0,30 


245 063 700 




Spain


5 882 449 000 


0,30 


1 764 734 700 




France


11 948 371 000 


0,30 


3 584 511 300 




Croatia


285 384 500 


0,30 


85 615 350 




Italy


7 226 757 000 


0,30 


2 168 027 100 




Cyprus


111 803 000 


0,30 


33 540 900 




Latvia


147 464 000 


0,30 


44 239 200 




Lithuania


218 928 000 


0,30 


65 678 400 




Luxembourg


231 961 000 


0,30 


69 588 300 




Hungary


623 523 000 


0,30 


187 056 900 




Malta


67 541 500 


0,30 


20 262 450 




Netherlands


3 716 749 000 


0,30 


1 115 024 700 




Austria


1 887 799 000 


0,30 


566 339 700 




Poland


2 782 155 000 


0,30 


834 646 500 




Portugal


1 117 289 500 


0,30 


335 186 850 




Romania


827 979 000 


0,30 


248 393 700 




Slovenia


236 172 000 


0,30 


70 851 600 




Slovakia


391 617 000 


0,30 


117 485 100 




Finland


980 901 000 


0,30 


294 270 300 




Sweden


2 371 142 000 


0,30 


711 342 600 




Total


63 571 292 500 


 


19 071 387 750 








TABLE 3

Breakdown of own resources accruing from plastic packaging waste pursuant to Article 2(1) point (c) of 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


191 746 900 


 


153 397 520 


 


153 397 520 




Bulgaria


57 810 700 


 


46 248 560 


22 000 000 


24 248 560 




Czechia


109 535 400 


 


87 628 320 


32 187 600 


55 440 720 




Denmark


155 601 100 


 


124 480 880 


 


124 480 880 




Germany


1 739 806 000 


 


1 391 844 800 


 


1 391 844 800 




Estonia


33 667 500 


 


26 934 000 


4 000 000 


22 934 000 




Ireland


186 968 000 


 


149 574 400 


 


149 574 400 




Greece


105 128 000 


 


84 102 400 


33 000 000 


51 102 400 




Spain


828 341 300 


 


662 673 040 


142 000 000 


520 673 040 




France


1 572 486 200 


 


1 257 988 960 


 


1 257 988 960 




Croatia


39 264 500 


 


31 411 600 


13 000 000 


18 411 600 




Italy


1 180 891 400 


0,80 


944 713 120 


184 048 000 


760 665 120 




Cyprus


8 297 800 


 


6 638 240 


3 000 000 


3 638 240 




Latvia


26 599 500 


 


21 279 600 


6 000 000 


15 279 600 




Lithuania


25 889 700 


 


20 711 760 


9 000 000 


11 711 760 




Luxembourg


17 446 600 


 


13 957 280 


 


13 957 280 




Hungary


228 704 600 


 


182 963 680 


30 000 000 


152 963 680 




Malta


11 171 900 


 


8 937 520 


1 415 900 


7 521 620 




Netherlands


266 608 200 


 


213 286 560 


 


213 286 560 




Austria


190 917 800 


 


152 734 240 


 


152 734 240 




Poland


622 554 000 


 


498 043 200 


117 000 000 


381 043 200 




Portugal


251 307 400 


 


201 045 920 


31 322 000 


169 723 920 




Romania


228 429 800 


 


182 743 840 


60 000 000 


122 743 840 




Slovenia


21 692 700 


 


17 354 160 


6 279 700 


11 074 460 




Slovakia


66 209 300 


 


52 967 440 


17 000 000 


35 967 440 




Finland


86 362 400 


 


69 089 920 


 


69 089 920 




Sweden


132 261 400 


 


105 809 120 


 


105 809 120 




Total


8 385 700 100 


 


6 708 560 080 


711 253 200 


5 997 306 880 








TABLE 4

Determination of uniform rate and breakdown of own resources based on GNI pursuant to Article 2(1) point (d) of 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


5 057 284 000 


 


3 796 743 276 




Bulgaria


676 847 000 


 


508 141 187 




Czechia


2 333 452 000 


 


1 751 833 235 




Denmark


3 504 130 000 


 


2 630 716 807 




Germany


37 668 693 000 


 


28 279 676 771 




Estonia


300 834 000 


 


225 850 371 




Ireland


3 126 811 000 


 


2 347 445 514 




Greece


1 839 768 000 


 


1 381 201 211 




Spain


13 038 037 000 


 


9 788 273 569 




France


25 958 798 000 


 


19 488 502 476 




Croatia


570 769 000 


 


428 503 395 




Italy


18 548 436 000 


 


13 925 191 795 




Cyprus


223 606 000 


 


167 871 644 




Latvia


329 013 000 


0,7507475  (7)



247 005 684 




Lithuania


527 188 000 


 


395 785 068 




Luxembourg


463 922 000 


 


348 288 278 




Hungary


1 543 676 000 


 


1 158 910 884 




Malta


135 083 000 


 


101 413 223 




Netherlands


8 753 474 000 


 


6 571 648 646 




Austria


4 140 634 000 


 


3 108 570 588 




Poland


5 622 802 000 


 


4 221 304 496 




Portugal


2 234 579 000 


 


1 677 604 578 




Romania


2 456 853 000 


 


1 844 476 226 




Slovenia


508 285 000 


 


381 593 689 




Slovakia


1 019 441 000 


 


765 342 773 




Finland


2 609 882 000 


 


1 959 362 364 




Sweden


5 550 585 000 


 


4 167 087 764 




Total


148 742 882 000 


 


111 668 345 512 







 (7)









TABLE 5

Calculation of the financing of the annual GNI contribution reduction for certain Member States pursuant to Article 2(4) of 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


 


3,40 


265 932 559 


265 932 559 




Bulgaria


 


0,46 


35 591 368 


35 591 368 




Czechia


 


1,57 


122 702 396 


122 702 396 




Denmark


– 387 834 752 


2,36 


184 261 406 


– 203 573 346 




Germany


–3 776 502 322 


25,32 


1 980 773 065 


–1 795 729 257 




Estonia


 


0,20 


15 819 075 


15 819 075 




Ireland


 


2,10 


164 420 438 


164 420 438 




Greece


 


1,24 


96 742 483 


96 742 483 




Spain


 


8,77 


685 593 007 


685 593 007 




France


 


17,45 


1 365 019 165 


1 365 019 165 




Croatia


 


0,38 


30 013 355 


30 013 355 




Italy


 


12,47 


975 352 196 


975 352 196 




Cyprus


 


0,15 


11 758 113 


11 758 113 




Latvia


 


0,22 


17 300 842 


17 300 842 




Lithuania


 


0,35 


27 721 689 


27 721 689 




Luxembourg


 


0,31 


24 394 905 


24 394 905 




Hungary


 


1,04 


81 172 762 


81 172 762 




Malta


 


0,09 


7 103 213 


7 103 213 




Netherlands


–1 976 208 379 


5,88 


460 293 260 


–1 515 915 119 




Austria


– 581 237 759 


2,78 


217 731 374 


– 363 506 385 




Poland


 


3,78 


295 669 795 


295 669 795 




Portugal


 


1,50 


117 503 251 


117 503 251 




Romania


 


1,65 


129 191 322 


129 191 322 




Slovenia


 


0,34 


26 727 692 


26 727 692 




Slovakia


 


0,69 


53 606 354 


53 606 354 




Finland


 


1,75 


137 238 209 


137 238 209 




Sweden


–1 099 722 414 


3,73 


291 872 332 


– 807 850 082 




Total


–7 821 505 626 


100,00 


7 821 505 626 


0 






EU GDP price deflator, in EUR, (spring 2021 economic forecast) :
(a) 2020 EU27 = 106,7385 / (b) 2022 EU27 = 109,8061




Lump sum for Denmark in 2022 prices: 377 000 000  EUR × [ (b/a) ] = 387 834 752  EUR




Lump sum for Germany in 2022 prices: 3 671 000 000  EUR × [ (b/a) ] = 3 776 502 322  EUR




Lump sum for Netherlands in 2022 prices: 1 921 000 000  EUR × [ (b/a) ] = 1 976 208 379  EUR




Lump sum for Austria in 2022 prices: 565 000 000  EUR × [ (b/a) ] = 581 237 759  EUR




Lump sum for Sweden in 2022 prices: 1 069 000 000  EUR × [ (b/a) ] = 1 099 722 414  EUR








TABLE 6

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
















Member State


Traditional own resources (TOR)


 


 


 


VAT and GNI-based own resources


Total own resources (9)





Net sugar sector levies (75 %)


Net customs duties (75 %)


Total net traditional own resources (75 %)


Collection costs (25 % of gross TOR) (p.m.)


VAT-based own resource


Plastics-based 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.


2 001 747 222 


2 001 747 222 


667 249 074 


629 433 600 


153 397 520 


3 796 743 276 


265 932 559 


4 845 506 955 


3,54 


6 847 254 177 




Bulgaria


p.m.


91 885 388 


91 885 388 


30 628 463 


99 240 600 


24 248 560 


508 141 187 


35 591 368 


667 221 715 


0,49 


759 107 103 




Czechia


p.m.


255 934 290 


255 934 290 


85 311 430 


296 305 800 


55 440 720 


1 751 833 235 


122 702 396 


2 226 282 151 


1,63 


2 482 216 441 




Denmark


p.m.


354 268 324 


354 268 324 


118 089 441 


392 076 600 


124 480 880 


2 630 716 807 


– 203 573 346 


2 943 700 941 


2,15 


3 297 969 265 




Germany


p.m.


3 944 491 534 


3 944 491 534 


1 314 830 514 


4 738 576 800 


1 391 844 800 


28 279 676 771 


–1 795 729 257 


32 614 369 114 


23,85 


36 558 860 648 




Estonia


p.m.


34 873 068 


34 873 068 


11 624 356 


43 995 600 


22 934 000 


225 850 371 


15 819 075 


308 599 046 


0,23 


343 472 114 




Ireland


p.m.


246 704 687 


246 704 687 


82 234 896 


309 899 400 


149 574 400 


2 347 445 514 


164 420 438 


2 971 339 752 


2,17 


3 218 044 439 




Greece


p.m.


214 494 210 


214 494 210 


71 498 070 


245 063 700 


51 102 400 


1 381 201 211 


96 742 483 


1 774 109 794 


1,30 


1 988 604 004 




Spain


p.m.


1 367 627 520 


1 367 627 520 


455 875 840 


1 764 734 700 


520 673 040 


9 788 273 569 


685 593 007 


12 759 274 316 


9,33 


14 126 901 836 




France


p.m.


1 765 344 559 


1 765 344 559 


588 448 186 


3 584 511 300 


1 257 988 960 


19 488 502 476 


1 365 019 165 


25 696 021 901 


18,79 


27 461 366 460 




Croatia


p.m.


39 114 252 


39 114 252 


13 038 084 


85 615 350 


18 411 600 


428 503 395 


30 013 355 


562 543 700 


0,41 


601 657 952 




Italy


p.m.


1 698 277 237 


1 698 277 237 


566 092 412 


2 168 027 100 


760 665 120 


13 925 191 795 


975 352 196 


17 829 236 211 


13,04 


19 527 513 448 




Cyprus


p.m.


25 821 078 


25 821 078 


8 607 026 


33 540 900 


3 638 240 


167 871 644 


11 758 113 


216 808 897 


0,16 


242 629 975 




Latvia


p.m.


40 324 555 


40 324 555 


13 441 518 


44 239 200 


15 279 600 


247 005 684 


17 300 842 


323 825 326 


0,24 


364 149 881 




Lithuania


p.m.


108 064 596 


108 064 596 


36 021 532 


65 678 400 


11 711 760 


395 785 068 


27 721 689 


500 896 917 


0,37 


608 961 513 




Luxembourg


p.m.


20 409 046 


20 409 046 


6 803 015 


69 588 300 


13 957 280 


348 288 278 


24 394 905 


456 228 763 


0,33 


476 637 809 




Hungary


p.m.


188 475 777 


188 475 777 


62 825 259 


187 056 900 


152 963 680 


1 158 910 884 


81 172 762 


1 580 104 226 


1,16 


1 768 580 003 




Malta


p.m.


13 613 942 


13 613 942 


4 537 981 


20 262 450 


7 521 620 


101 413 223 


7 103 213 


136 300 506 


0,10 


149 914 448 




Netherlands


p.m.


3 251 654 467 


3 251 654 467 


1 083 884 822 


1 115 024 700 


213 286 560 


6 571 648 646 


–1 515 915 119 


6 384 044 787 


4,67 


9 635 699 254 




Austria


p.m.


215 617 780 


215 617 780 


71 872 593 


566 339 700 


152 734 240 


3 108 570 588 


– 363 506 385 


3 464 138 143 


2,53 


3 679 755 923 




Poland


p.m.


865 916 301 


865 916 301 


288 638 767 


834 646 500 


381 043 200 


4 221 304 496 


295 669 795 


5 732 663 991 


4,19 


6 598 580 292 




Portugal


p.m.


169 359 204 


169 359 204 


56 453 068 


335 186 850 


169 723 920 


1 677 604 578 


117 503 251 


2 300 018 599 


1,68 


2 469 377 803 




Romania


p.m.


190 404 765 


190 404 765 


63 468 255 


248 393 700 


122 743 840 


1 844 476 226 


129 191 322 


2 344 805 088 


1,71 


2 535 209 853 




Slovenia


p.m.


84 338 200 


84 338 200 


28 112 733 


70 851 600 


11 074 460 


381 593 689 


26 727 692 


490 247 441 


0,36 


574 585 641 




Slovakia


p.m.


80 748 358 


80 748 358 


26 916 119 


117 485 100 


35 967 440 


765 342 773 


53 606 354 


972 401 667 


0,71 


1 053 150 025 




Finland


p.m.


144 038 109 


144 038 109 


48 012 703 


294 270 300 


69 089 920 


1 959 362 364 


137 238 209 


2 459 960 793 


1,80 


2 603 998 902 




Sweden


p.m.


499 057 690 


499 057 690 


166 352 563 


711 342 600 


105 809 120 


4 167 087 764 


– 807 850 082 


4 176 389 402 


3,05 


4 675 447 092 




Total


p.m.


17 912 606 159 


17 912 606 159 


5 970 868 720 


19 071 387 750 


5 997 306 880 


111 668 345 512 


0 


136 737 040 142 


100,00 


154 649 646 301 







 (8)
 (9)





B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


Budget 2022 (10)



Amending budget No 3/2022


New amount






1


OWN RESOURCES


157 876 705 108 


–3 227 058 807 


154 649 646 301 




2


SURPLUSES, BALANCES AND ADJUSTMENTS


p.m.


3 227 058 807 


3 227 058 807 




3


ADMINISTRATIVE REVENUE


1 791 362 923 


 


1 791 362 923 




4


FINANCIAL REVENUE, DEFAULT INTEREST AND FINES


114 747 216 


 


114 747 216 




5


BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS


p.m.


 


p.m.




6


REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES


10 996 505 308 


 


10 996 505 308 




 



GRAND TOTAL




170 779 320 555 




0 




170 779 320 555 






 (10)






TITLE 1


OWN RESOURCES










Title
Chapter


Heading


Budget 2022


Amending budget No 3/2022


New amount






1 1


LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR


p.m.


 


p.m.




1 2


CUSTOMS DUTIES AND OTHER DUTIES


17 912 606 159 


 


17 912 606 159 




1 3


OWN RESOURCES BASED ON VALUE ADDED TAX


19 071 387 750 


 


19 071 387 750 




1 4


OWN RESOURCES BASED ON GROSS NATIONAL INCOME


114 895 404 319 


–3 227 058 807 


111 668 345 512 




1 5


CORRECTION OF BUDGETARY IMBALANCES


—


 


—




1 6


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


0 


 


0 




1 7


OWN RESOURCES BASED ON NON-RECYCLED PLASTIC PACKAGING WASTE


5 997 306 880 


 


5 997 306 880 




 



Title 1 — Total




157 876 705 108 




–3 227 058 807 




154 649 646 301 












CHAPTER 1 1 —



LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR











CHAPTER 1 2 —



CUSTOMS DUTIES AND OTHER DUTIES











CHAPTER 1 3 —



OWN RESOURCES BASED ON 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 NON-RECYCLED PLASTIC PACKAGING WASTE









CHAPTER 1 4 —   OWN RESOURCES BASED ON GROSS NATIONAL INCOME










Title
Chapter
Article
Item


Heading


Budget 2022


Amending budget No 3/2022


New amount






1 4


OWN RESOURCES BASED ON GROSS NATIONAL INCOME


 


 


 






1 4 0






Own resources based on gross national income




114 895 404 319 


–3 227 058 807 


111 668 345 512 




 



CHAPTER 1 4 — TOTAL




114 895 404 319 




–3 227 058 807 




111 668 345 512 












CHAPTER 1 4 —



OWN RESOURCES BASED ON GROSS NATIONAL INCOME











                                    1 4 0Own resources based on gross national income









Budget 2022


Amending budget No 3/2022


New amount




114 895 404 319 


–3 227 058 807 


111 668 345 512 





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, the plastics-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 (plastics-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 2022 is 0,7507 %.

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(1), point (d), 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 2022


Amending budget No. 3/2022


New amount






Belgium


3 906 463 840 


- 109 720 564 


3 796 743 276 




Bulgaria


522 825 756 


-14 684 569 


508 141 187 




Czechia


1 802 458 762 


-50 625 527 


1 751 833 235 




Denmark


2 706 740 838 


-76 024 031 


2 630 716 807 




Germany


29 096 919 827 


- 817 243 056 


28 279 676 771 




Estonia


232 377 130 


-6 526 759 


225 850 371 




Ireland


2 415 283 402 


-67 837 888 


2 347 445 514 




Greece


1 421 115 991 


-39 914 780 


1 381 201 211 




Spain


10 071 140 968 


- 282 867 399 


9 788 273 569 




France


20 051 692 906 


- 563 190 430 


19 488 502 476 




Croatia


440 886 543 


-12 383 148 


428 503 395 




Italy


14 327 610 337 


- 402 418 542 


13 925 191 795 




Cyprus


172 722 899 


-4 851 255 


167 871 644 




Latvia


254 143 803 


-7 138 119 


247 005 684 




Lithuania


407 222 703 


-11 437 635 


395 785 068 




Luxembourg


358 353 321 


-10 065 043 


348 288 278 




Hungary


1 192 401 786 


-33 490 902 


1 158 910 884 




Malta


104 343 924 


-2 930 701 


101 413 223 




Netherlands


6 761 560 089 


- 189 911 443 


6 571 648 646 




Austria


3 198 403 925 


-89 833 337 


3 108 570 588 




Poland


4 343 294 284 


- 121 989 788 


4 221 304 496 




Portugal


1 726 085 001 


-48 480 423 


1 677 604 578 




Romania


1 897 779 006 


-53 302 780 


1 844 476 226 




Slovenia


392 621 212 


-11 027 523 


381 593 689 




Slovakia


787 460 108 


-22 117 335 


765 342 773 




Finland


2 015 985 193 


-56 622 829 


1 959 362 364 




Sweden


4 287 510 765 


- 120 423 001 


4 167 087 764 




Article 1 4 0 — Total


114 895 404 319 


-3 227 058 807 


111 668 345 512 





TITLE 2


SURPLUSES, BALANCES AND ADJUSTMENTS










Title
Chapter


Heading


Budget 2022


Amending budget No 3/2022


New amount






2 0


SURPLUS FROM PREVIOUS FINANCIAL YEAR


p.m.


3 227 058 807 


3 227 058 807 




2 1


BALANCES ADJUSTMENT


p.m.


 


p.m.




2 2


ADJUSTMENT FOR THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN SPECIFIC POLICIES


p.m.


 


p.m.




2 3


ADJUSTMENT FOR THE IMPLEMENTATION OF OWN RESOURCES DECISIONS


p.m.


 


p.m.




2 4


ADJUSTMENT FOR EXCHANGE RATE DIFFERENCES FOR OWN RESOURCES


p.m.


 


p.m.




2 6


ADJUSTMENT FOR THE UNITED KINGDOM CORRECTION


p.m.


 


p.m.




 



Title 2 — Total




p.m.




3 227 058 807 




3 227 058 807 












CHAPTER 2 0 —



SURPLUS FROM PREVIOUS FINANCIAL YEAR











CHAPTER 2 1 —



BALANCES ADJUSTMENT











CHAPTER 2 2 —



ADJUSTMENT FOR THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN SPECIFIC POLICIES











CHAPTER 2 3 —



ADJUSTMENT FOR THE IMPLEMENTATION OF OWN RESOURCES DECISIONS











CHAPTER 2 4 —



ADJUSTMENT FOR EXCHANGE RATE DIFFERENCES FOR OWN RESOURCES











CHAPTER 2 6 —



ADJUSTMENT FOR THE UNITED KINGDOM CORRECTION









CHAPTER 2 0 —   SURPLUS FROM PREVIOUS FINANCIAL YEAR










Title
Chapter
Article
Item


Heading


Budget 2022


Amending budget No 3/2022


New amount






2 0


SURPLUS FROM PREVIOUS FINANCIAL YEAR


 


 


 






2 0 0






Surplus from previous financial year




p.m.


3 227 058 807 


3 227 058 807 




 



CHAPTER 2 0 — TOTAL




p.m.




3 227 058 807 




3 227 058 807 












CHAPTER 2 0 —



SURPLUS FROM PREVIOUS FINANCIAL YEAR











                                    2 0 0Surplus from previous financial year









Budget 2022


Amending budget No 3/2022


New amount




p.m.


3 227 058 807 


3 227 058 807 





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) 2021/768.
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 16 05 01 of the statement of expenditure in Section III ‘Commission’.

Legal basis

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).
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.
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 8 thereof.
Council Regulation (EU, Euratom) 2021/768 of 30 April 2021 laying down implementing measures for the system of own resources of the European Union and repealing Regulation (EU, Euratom) No 608/2014 (OJ L 165, 11.5.2021, p. 1).


(1)  The figures in this column correspond to those in the 2022 budget (OJ L 45, 24.2.2022, p. 1) plus amending budgets No 1/2022 to No 3/2022.

(2)  The figures in this column correspond to those in the 2021 budget (OJ L 93, 17.3.2021, p. 1) plus amending budgets No 1/2021 to No 6/2021.

(3)  The own resources for the 2022 budget are determined on the basis of the budget forecasts adopted at the 181st and 183rd meetings of the Advisory Committee on Own Resources on 26 May 2021 and 3-9 September 2021.

(4)  This amount includes EUR 140 000 000 in relation to liabilities of the Union resulting from the borrowing referred to in Article 5 of Council Decision 2020/2053.

(5)  Article 310(1), third subparagraph, TFEU 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: (111 668 345 512) / (148 742 882 000) = 0.750747491311887

(8)  p.m. (own resources + other revenue = total revenue = total expenditure); (154 649 646 301 + 16 129 674 254 = 170 779 320 555).

(9)  Total own resources as percentage of GNI: (154 649 646 301) / (14 874 288 200 000) = 1,04 %; total own resources ceiling in accordance with Articles 3 and 6 of Council Decision (EU, Euratom) 2020/2053: 2,00 %.

(10)  The figures in this column correspond to those in the 2022 budget (OJ L 45, 24.2.2022, p. 1) plus amending budgets No 1/2022 and No 2/2022.