Definitive adoption (EU, Euratom) 2023/1752 of amending budget No 2 of the European Union for the financial year 2023
Date: 2023-07-11
Institutions: European Parliament
Subjects: adoption of the budget, amending budget, budgetary equilibrium, financial year, general budget (EU)




L_2023232EN.01000101.xml










20.9.2023   


EN


Official Journal of the European Union


L 232/1








            DEFINITIVE ADOPTION (EU, Euratom) 2023/1752
of amending budget No 2 of the European Union for the financial year 2023


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 2023, as definitively adopted on 23 November 2022 (5),


having regard to draft amending budget No 2 of the European Union for the financial year 2023, which the Commission adopted on 12 April 2023,


having regard to the position on draft amending budget No 2/2023, which the Council adopted on 19 June 2023 and forwarded to Parliament on the following day,


having regard to Parliament’s approval of 11 July 2023 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 2 of the European Union for the financial year 2023 has been definitively adopted.




Done at Strasbourg, 11 July 2023.


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 58, 23.2.2023.





AMENDING BUDGET No 2 FOR THE FINANCIAL YEAR 2023

CONTENTS

GENERAL STATEMENT OF REVENUE






A. FINANCING OF THE UNION’S ANNUAL BUDGET
5








CALCULATION OF THE FINANCING OF THE BUDGET
5








B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING
13










— TITLE 1:

OWN RESOURCES
14










— TITLE 2:

SURPLUSES, BALANCES AND ADJUSTMENTS
18









GENERAL REVENUE

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 2023 (1)



Budget 2022 (2)



Change (%)






Miscellaneous revenue (Titles 3 to 6)


12 075 974 437 


13 129 990 502 


-8,03 




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


2 519 010 950 


3 227 058 807 


-21,94 




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


p.m.


- 247 000 000 


—




Total revenue for Titles 2 to 6



14 594 985 387 




16 110 049 309 



-9,40 






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


21 590 300 000 


23 764 800 000 


-9,15 




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


20 719 666 800 


19 714 233 150 


+5,10 




Plastic packaging waste own resource (Table 3, Chapter 1 7)


6 376 668 800 


6 361 164 480 


+0,24 




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


105 367 048 978 


104 087 927 412 


+1,23 




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




154 053 684 578 




153 928 125 042 



+0,08 




Total revenue (5)




168 648 669 965 




170 038 174 351 



-0,82 








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


2 369 915 000 


5 630 560 000 


50 


2 815 280 000 


2 369 915 000 


 




Bulgaria


403 324 000 


795 786 000 


50 


397 893 000 


397 893 000 


Bulgaria




Czechia


1 187 000 000 


2 781 434 000 


50 


1 390 717 000 


1 187 000 000 


 




Denmark


1 450 228 000 


3 774 175 000 


50 


1 887 087 500 


1 450 228 000 


 




Germany


16 998 977 000 


41 301 252 000 


50 


20 650 626 000 


16 998 977 000 


 




Estonia


169 086 000 


342 901 000 


50 


171 450 500 


169 086 000 


 




Ireland


1 134 364 000 


3 703 703 000 


50 


1 851 851 500 


1 134 364 000 


 




Greece


775 311 000 


2 093 970 000 


50 


1 046 985 000 


775 311 000 


 




Spain


6 343 450 000 


13 828 586 000 


50 


6 914 293 000 


6 343 450 000 


 




France


12 655 810 000 


27 919 613 000 


50 


13 959 806 500 


12 655 810 000 


 




Croatia


368 150 000 


635 913 000 


50 


317 956 500 


317 956 500 


Croatia




Italy


7 483 817 000 


19 889 147 000 


50 


9 944 573 500 


7 483 817 000 


 




Cyprus


190 805 000 


252 190 000 


50 


126 095 000 


126 095 000 


Cyprus




Latvia


170 286 000 


376 700 000 


50 


188 350 000 


170 286 000 


 




Lithuania


245 210 000 


615 572 000 


50 


307 786 000 


245 210 000 


 




Luxembourg


368 146 000 


604 113 000 


50 


302 056 500 


302 056 500 


Luxembourg




Hungary


708 147 000 


1 670 483 000 


50 


835 241 500 


708 147 000 


 




Malta


69 568 000 


155 608 000 


50 


77 804 000 


69 568 000 


 




Netherlands


4 331 189 000 


9 648 131 000 


50 


4 824 065 500 


4 331 189 000 


 




Austria


2 071 084 000 


4 549 330 000 


50 


2 274 665 000 


2 071 084 000 


 




Poland


3 333 431 000 


6 708 365 000 


50 


3 354 182 500 


3 333 431 000 


 




Portugal


1 182 197 000 


2 384 950 000 


50 


1 192 475 000 


1 182 197 000 


 




Romania


908 179 000 


2 869 778 000 


50 


1 434 889 000 


908 179 000 


 




Slovenia


276 892 000 


592 192 000 


50 


296 096 000 


276 892 000 


 




Slovakia


455 759 000 


1 153 958 000 


50 


576 979 000 


455 759 000 


 




Finland


1 024 784 000 


2 801 598 000 


50 


1 400 799 000 


1 024 784 000 


 




Sweden


2 576 871 000 


5 911 590 000 


50 


2 955 795 000 


2 576 871 000 


 




Total


69 251 980 000 


162 991 598 000 


 


81 495 799 000 


69 065 556 000 


 








TABLE 2

Breakdown of own resource 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


2 369 915 000 


0,30 


710 974 500 




Bulgaria


397 893 000 


0,30 


119 367 900 




Czechia


1 187 000 000 


0,30 


356 100 000 




Denmark


1 450 228 000 


0,30 


435 068 400 




Germany


16 998 977 000 


0,30 


5 099 693 100 




Estonia


169 086 000 


0,30 


50 725 800 




Ireland


1 134 364 000 


0,30 


340 309 200 




Greece


775 311 000 


0,30 


232 593 300 




Spain


6 343 450 000 


0,30 


1 903 035 000 




France


12 655 810 000 


0,30 


3 796 743 000 




Croatia


317 956 500 


0,30 


95 386 950 




Italy


7 483 817 000 


0,30 


2 245 145 100 




Cyprus


126 095 000 


0,30 


37 828 500 




Latvia


170 286 000 


0,30 


51 085 800 




Lithuania


245 210 000 


0,30 


73 563 000 




Luxembourg


302 056 500 


0,30 


90 616 950 




Hungary


708 147 000 


0,30 


212 444 100 




Malta


69 568 000 


0,30 


20 870 400 




Netherlands


4 331 189 000 


0,30 


1 299 356 700 




Austria


2 071 084 000 


0,30 


621 325 200 




Poland


3 333 431 000 


0,30 


1 000 029 300 




Portugal


1 182 197 000 


0,30 


354 659 100 




Romania


908 179 000 


0,30 


272 453 700 




Slovenia


276 892 000 


0,30 


83 067 600 




Slovakia


455 759 000 


0,30 


136 727 700 




Finland


1 024 784 000 


0,30 


307 435 200 




Sweden


2 576 871 000 


0,30 


773 061 300 




Total


69 065 556 000 


 


20 719 666 800 








TABLE 3

Breakdown of own resource 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


186 173 800 


 


148 939 040 


 


148 939 040 




Bulgaria


84 625 200 


 


67 700 160 


22 000 000 


45 700 160 




Czechia


107 620 800 


 


86 096 640 


32 187 600 


53 909 040 




Denmark


135 580 800 


 


108 464 640 


 


108 464 640 




Germany


1 725 251 200 


 


1 380 200 960 


 


1 380 200 960 




Estonia


35 055 700 


 


28 044 560 


4 000 000 


24 044 560 




Ireland


248 280 300 


 


198 624 240 


 


198 624 240 




Greece


128 732 600 


 


102 986 080 


33 000 000 


69 986 080 




Spain


826 998 500 


 


661 598 800 


142 000 000 


519 598 800 




France


1 619 350 900 


 


1 295 480 720 


 


1 295 480 720 




Croatia


41 257 800 


 


33 006 240 


13 000 000 


20 006 240 




Italy


1 225 605 500 


0,80 


980 484 400 


184 048 000 


796 436 400 




Cyprus


9 572 700 


 


7 658 160 


3 000 000 


4 658 160 




Latvia


25 925 900 


 


20 740 720 


6 000 000 


14 740 720 




Lithuania


28 082 100 


 


22 465 680 


9 000 000 


13 465 680 




Luxembourg


16 329 500 


 


13 063 600 


 


13 063 600 




Hungary


296 246 800 


 


236 997 440 


30 000 000 


206 997 440 




Malta


13 111 200 


 


10 488 960 


1 415 900 


9 073 060 




Netherlands


225 253 400 


 


180 202 720 


 


180 202 720 




Austria


188 725 400 


 


150 980 320 


 


150 980 320 




Poland


833 099 000 


 


666 479 200 


117 000 000 


549 479 200 




Portugal


248 150 400 


 


198 520 320 


31 322 000 


167 198 320 




Romania


321 565 000 


 


257 252 000 


60 000 000 


197 252 000 




Slovenia


27 755 800 


 


22 204 640 


6 279 700 


15 924 940 




Slovakia


65 327 000 


 


52 261 600 


17 000 000 


35 261 600 




Finland


74 747 200 


 


59 797 760 


 


59 797 760 




Sweden


121 478 000 


 


97 182 400 


 


97 182 400 




Total


8 859 902 500 


 


7 087 922 000 


711 253 200 


6 376 668 800 








TABLE 4

Determination of uniform rate and breakdown of own resource 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


5 630 560 000 


 


3 639 914 564 




Bulgaria


795 786 000 


 


514 441 379 




Czechia


2 781 434 000 


 


1 798 077 300 




Denmark


3 774 175 000 


 


2 439 841 605 




Germany


41 301 252 000 


 


26 699 480 803 




Estonia


342 901 000 


 


221 670 730 




Ireland


3 703 703 000 


 


2 394 284 492 




Greece


2 093 970 000 


 


1 353 661 430 




Spain


13 828 586 000 


 


8 939 585 330 




France


27 919 613 000 


 


18 048 827 464 




Croatia


635 913 000 


 


411 090 369 




Italy


19 889 147 000 


 


12 857 477 022 




Cyprus


252 190 000 


 


163 029 975 




Latvia


376 700 000 


0,6464569  (7)



243 520 328 




Lithuania


615 572 000 


 


397 940 789 




Luxembourg


604 113 000 


 


390 533 039 




Hungary


1 670 483 000 


 


1 079 895 321 




Malta


155 608 000 


 


100 593 871 




Netherlands


9 648 131 000 


 


6 237 101 201 




Austria


4 549 330 000 


 


2 940 945 931 




Poland


6 708 365 000 


 


4 336 669 081 




Portugal


2 384 950 000 


 


1 541 767 469 




Romania


2 869 778 000 


 


1 855 187 892 




Slovenia


592 192 000 


 


382 826 626 




Slovakia


1 153 958 000 


 


745 984 153 




Finland


2 801 598 000 


 


1 811 112 458 




Sweden


5 911 590 000 


 


3 821 588 356 




Total


162 991 598 000 


 


105 367 048 978 








TABLE 5

Annual GNI lump sum reductions for certain Member States and their financing 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


 


3,45 


288 908 919 


288 908 919 




Bulgaria


 


0,49 


40 832 470 


40 832 470 




Czechia


 


1,71 


142 717 792 


142 717 792 




Denmark


- 414 697 040 


2,32 


193 656 194 


- 221 040 846 




Germany


-4 038 071 182 


25,34 


2 119 203 076 


-1 918 868 106 




Estonia


 


0,21 


17 594 548 


17 594 548 




Ireland


 


2,27 


190 040 214 


190 040 214 




Greece


 


1,28 


107 443 418 


107 443 418 




Spain


 


8,48 


709 556 746 


709 556 746 




France


 


17,13 


1 432 579 568 


1 432 579 568 




Croatia


 


0,39 


32 629 248 


32 629 248 




Italy


 


12,20 


1 020 529 390 


1 020 529 390 




Cyprus


 


0,15 


12 940 088 


12 940 088 




Latvia


 


0,23 


19 328 804 


19 328 804 




Lithuania


 


0,38 


31 585 533 


31 585 533 




Luxembourg


 


0,37 


30 997 562 


30 997 562 




Hungary


 


1,02 


85 713 932 


85 713 932 




Malta


 


0,10 


7 984 381 


7 984 381 




Netherlands


-2 113 084 920 


5,92 


495 053 973 


-1 618 030 947 




Austria


- 621 495 565 


2,79 


233 430 070 


- 388 065 495 




Poland


 


4,12 


344 212 029 


344 212 029 




Portugal


 


1,46 


122 373 854 


122 373 854 




Romania


 


1,76 


147 250 799 


147 250 799 




Slovenia


 


0,36 


30 385 885 


30 385 885 




Slovakia


 


0,71 


59 210 586 


59 210 586 




Finland


 


1,72 


143 752 424 


143 752 424 




Sweden


-1 175 891 608 


3,63 


303 328 812 


- 872 562 796 




Total


-8 363 240 315 


100,00 


8 363 240 315 


0 






EU GDP price deflator, in EUR, (spring 2022 economic forecast) :
(a) 2020 EU27 = 107,0024 ; (b) 2023 EU27 = 117,7018




Lump sum for Denmark in 2023 prices: 377 000 000  EUR × [ (b/a) ] = 414 697 040  EUR




Lump sum for Germany in 2023 prices: 3 671 000 000  EUR × [ (b/a) ] = 4 038 071 182  EUR




Lump sum for Netherlands in 2023 prices: 1 921 000 000  EUR × [ (b/a) ] = 2 113 084 920  EUR




Lump sum for Austria in 2023 prices: 565 000 000  EUR × [ (b/a) ] = 621 495 565  EUR




Lump sum for Sweden in 2023 prices: 1 069 000 000  EUR × [ (b/a) ] = 1 175 891 608  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


Plastic-based own resource


GNI-based own resource


GNI lump sum reductions and their financing


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.


2 018 900 000 


2 018 900 000 


672 966 667 


710 974 500 


148 939 040 


3 639 914 564 


288 908 919 


4 788 737 023 


3,62 


6 807 637 023 




Bulgaria


p.m.


125 900 000 


125 900 000 


41 966 667 


119 367 900 


45 700 160 


514 441 379 


40 832 470 


720 341 909 


0,54 


846 241 909 




Czechia


p.m.


396 000 000 


396 000 000 


132 000 000 


356 100 000 


53 909 040 


1 798 077 300 


142 717 792 


2 350 804 132 


1,77 


2 746 804 132 




Denmark


p.m.


431 000 000 


431 000 000 


143 666 667 


435 068 400 


108 464 640 


2 439 841 605 


- 221 040 846 


2 762 333 799 


2,09 


3 193 333 799 




Germany


p.m.


4 686 400 000 


4 686 400 000 


1 562 133 335 


5 099 693 100 


1 380 200 960 


26 699 480 803 


-1 918 868 106 


31 260 506 757 


23,60 


35 946 906 757 




Estonia


p.m.


52 500 000 


52 500 000 


17 500 000 


50 725 800 


24 044 560 


221 670 730 


17 594 548 


314 035 638 


0,24 


366 535 638 




Ireland


p.m.


444 800 000 


444 800 000 


148 266 667 


340 309 200 


198 624 240 


2 394 284 492 


190 040 214 


3 123 258 146 


2,36 


3 568 058 146 




Greece


p.m.


238 300 000 


238 300 000 


79 433 333 


232 593 300 


69 986 080 


1 353 661 430 


107 443 418 


1 763 684 228 


1,33 


2 001 984 228 




Spain


p.m.


1 615 600 000 


1 615 600 000 


538 533 333 


1 903 035 000 


519 598 800 


8 939 585 330 


709 556 746 


12 071 775 876 


9,11 


13 687 375 876 




France


p.m.


2 180 000 000 


2 180 000 000 


726 666 667 


3 796 743 000 


1 295 480 720 


18 048 827 464 


1 432 579 568 


24 573 630 752 


18,55 


26 753 630 752 




Croatia


p.m.


47 000 000 


47 000 000 


15 666 667 


95 386 950 


20 006 240 


411 090 369 


32 629 248 


559 112 807 


0,42 


606 112 807 




Italy


p.m.


2 705 200 000 


2 705 200 000 


901 733 333 


2 245 145 100 


796 436 400 


12 857 477 022 


1 020 529 390 


16 919 587 912 


12,77 


19 624 787 912 




Cyprus


p.m.


27 800 000 


27 800 000 


9 266 667 


37 828 500 


4 658 160 


163 029 975 


12 940 088 


218 456 723 


0,16 


246 256 723 




Latvia


p.m.


64 500 000 


64 500 000 


21 500 000 


51 085 800 


14 740 720 


243 520 328 


19 328 804 


328 675 652 


0,25 


393 175 652 




Lithuania


p.m.


139 900 000 


139 900 000 


46 633 333 


73 563 000 


13 465 680 


397 940 789 


31 585 533 


516 555 002 


0,39 


656 455 002 




Luxembourg


p.m.


18 100 000 


18 100 000 


6 033 333 


90 616 950 


13 063 600 


390 533 039 


30 997 562 


525 211 151 


0,40 


543 311 151 




Hungary


p.m.


239 500 000 


239 500 000 


79 833 333 


212 444 100 


206 997 440 


1 079 895 321 


85 713 932 


1 585 050 793 


1,20 


1 824 550 793 




Malta


p.m.


18 100 000 


18 100 000 


6 033 333 


20 870 400 


9 073 060 


100 593 871 


7 984 381 


138 521 712 


0,10 


156 621 712 




Netherlands


p.m.


3 064 900 000 


3 064 900 000 


1 021 633 333 


1 299 356 700 


180 202 720 


6 237 101 201 


-1 618 030 947 


6 098 629 674 


4,60 


9 163 529 674 




Austria


p.m.


234 100 000 


234 100 000 


78 033 333 


621 325 200 


150 980 320 


2 940 945 931 


- 388 065 495 


3 325 185 956 


2,51 


3 559 285 956 




Poland


p.m.


1 290 200 000 


1 290 200 000 


430 066 667 


1 000 029 300 


549 479 200 


4 336 669 081 


344 212 029 


6 230 389 610 


4,70 


7 520 589 610 




Portugal


p.m.


202 500 000 


202 500 000 


67 500 000 


354 659 100 


167 198 320 


1 541 767 469 


122 373 854 


2 185 998 743 


1,65 


2 388 498 743 




Romania


p.m.


243 100 000 


243 100 000 


81 033 333 


272 453 700 


197 252 000 


1 855 187 892 


147 250 799 


2 472 144 391 


1,87 


2 715 244 391 




Slovenia


p.m.


141 400 000 


141 400 000 


47 133 333 


83 067 600 


15 924 940 


382 826 626 


30 385 885 


512 205 051 


0,39 


653 605 051 




Slovakia


p.m.


128 800 000 


128 800 000 


42 933 333 


136 727 700 


35 261 600 


745 984 153 


59 210 586 


977 184 039 


0,74 


1 105 984 039 




Finland


p.m.


161 200 000 


161 200 000 


53 733 333 


307 435 200 


59 797 760 


1 811 112 458 


143 752 424 


2 322 097 842 


1,75 


2 483 297 842 




Sweden


p.m.


674 600 000 


674 600 000 


224 866 667 


773 061 300 


97 182 400 


3 821 588 356 


- 872 562 796 


3 819 269 260 


2,88 


4 493 869 260 




Total


p.m.


21 590 300 000 


21 590 300 000 


7 196 766 667 


20 719 666 800 


6 376 668 800 


105 367 048 978 


0 


132 463 384 578 


100 ,—


154 053 684 578 




B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


2023 estimate


Amending budget No 2/2023


New amount






1


OWN RESOURCES


156 572 695 528 


–2 519 010 950 


154 053 684 578 




2


SURPLUSES, BALANCES AND ADJUSTMENTS


p.m.


2 519 010 950 


2 519 010 950 




3


ADMINISTRATIVE REVENUE


1 894 666 175 


 


1 894 666 175 




4


FINANCIAL REVENUE, DEFAULT INTEREST AND FINES


120 825 000 


 


120 825 000 




5


BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS


p.m.


 


p.m.




6


REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES


10 060 483 262 


 


10 060 483 262 




 



GRAND TOTAL




168 648 669 965 



 



168 648 669 965 






TITLE 1


OWN RESOURCES










Article
Item


Heading


2023 estimate


Amending budget No 2/2023


New amount



 

CHAPTER 1 1







1 1 0






Sugar levies




p.m.


 


p.m.




 


CHAPTER 1 1 — TOTAL


p.m.


 


p.m.



 

CHAPTER 1 2







1 2 0






Customs duties and other duties




21 590 300 000 


 


21 590 300 000 




 


CHAPTER 1 2 — TOTAL


21 590 300 000 


 


21 590 300 000 



 

CHAPTER 1 3







1 3 0






Own resource based on value added tax




20 719 666 800 


 


20 719 666 800 




 


CHAPTER 1 3 — TOTAL


20 719 666 800 


 


20 719 666 800 



 

CHAPTER 1 4







1 4 0






Own resource based on gross national income




107 886 059 928 


–2 519 010 950 


105 367 048 978 




 


CHAPTER 1 4 — TOTAL


107 886 059 928 


–2 519 010 950 


105 367 048 978 



 

CHAPTER 1 6







1 6 0






GNI lump sum reductions granted to certain Member States and their financing




0 


 


0 




 


CHAPTER 1 6 — TOTAL


0 


 


0 



 

CHAPTER 1 7







1 7 0






Own resource based on non-recycled plastic packaging waste




6 376 668 800 


 


6 376 668 800 




 


CHAPTER 1 7 — TOTAL


6 376 668 800 


 


6 376 668 800 






 



Title 1 — Total




156 572 695 528 




–2 519 010 950 




154 053 684 578 












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 RESOURCE BASED ON VALUE ADDED TAX











CHAPTER 1 4 —



OWN RESOURCE BASED ON GROSS NATIONAL INCOME











CHAPTER 1 6 —



GNI LUMP SUM REDUCTIONS GRANTED TO CERTAIN MEMBER STATES AND THEIR FINANCING











CHAPTER 1 7 —



OWN RESOURCE BASED ON NON-RECYCLED PLASTIC PACKAGING WASTE









CHAPTER 1 4 —   OWN RESOURCE BASED ON GROSS NATIONAL INCOME










Title
Chapter
Article
Item


Heading


2023 estimate


Amending budget No 2/2023


New amount




1 4


OWN RESOURCE BASED ON GROSS NATIONAL INCOME






1 4 0






Own resource based on gross national income




107 886 059 928 


–2 519 010 950 


105 367 048 978 




 



CHAPTER 1 4 — TOTAL




107 886 059 928 




–2 519 010 950 




105 367 048 978 








                                    1 4 0Own resource based on gross national income









2023 estimate


Amending budget No 2/2023


New amount




107 886 059 928 


–2 519 010 950 


105 367 048 978 





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 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 2023 is 0,6465 %.

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


2023 estimate


Amending budget No. 2/2023


New amount






Belgium


3 726 934 032 


-87 019 468 


3 639 914 564 




Bulgaria


526 740 133 


-12 298 754 


514 441 379 




Czechia


1 841 063 950 


-42 986 650 


1 798 077 300 




Denmark


2 498 170 919 


-58 329 314 


2 439 841 605 




Germany


27 337 785 527 


- 638 304 724 


26 699 480 803 




Estonia


226 970 214 


-5 299 484 


221 670 730 




Ireland


2 451 524 672 


-57 240 180 


2 394 284 492 




Greece


1 386 023 425 


-32 361 995 


1 353 661 430 




Spain


9 153 304 073 


- 213 718 743 


8 939 585 330 




France


18 480 320 938 


- 431 493 474 


18 048 827 464 




Croatia


420 918 310 


-9 827 941 


411 090 369 




Italy


13 164 860 836 


- 307 383 814 


12 857 477 022 




Cyprus


166 927 534 


-3 897 559 


163 029 975 




Latvia


249 342 170 


-5 821 842 


243 520 328 




Lithuania


407 454 363 


-9 513 574 


397 940 789 




Luxembourg


399 869 515 


-9 336 476 


390 533 039 




Hungary


1 105 712 388 


-25 817 067 


1 079 895 321 




Malta


102 998 769 


-2 404 898 


100 593 871 




Netherlands


6 386 211 633 


- 149 110 432 


6 237 101 201 




Austria


3 011 255 151 


-70 309 220 


2 940 945 931 




Poland


4 440 345 866 


- 103 676 785 


4 336 669 081 




Portugal


1 578 626 517 


-36 859 048 


1 541 767 469 




Romania


1 899 539 885 


-44 351 993 


1 855 187 892 




Slovenia


391 978 865 


-9 152 239 


382 826 626 




Slovakia


763 818 402 


-17 834 249 


745 984 153 




Finland


1 854 410 739 


-43 298 281 


1 811 112 458 




Sweden


3 912 951 102 


-91 362 746 


3 821 588 356 




Article 1 4 0 — Total


107 886 059 928 


-2 519 010 950 


105 367 048 978 





TITLE 2


SURPLUSES, BALANCES AND ADJUSTMENTS










Article
Item


Heading


2023 estimate


Amending budget No 2/2023


New amount



 

CHAPTER 2 0







2 0 0






Surplus from previous financial year




p.m.


2 519 010 950 


2 519 010 950 




 


CHAPTER 2 0 — TOTAL


p.m.


2 519 010 950 


2 519 010 950 



 

CHAPTER 2 1







2 1 0






VAT balances




p.m.


 


p.m.






2 1 1






GNI balances




p.m.


 


p.m.






2 1 2






Netting of VAT and GNI balances




p.m.


 


p.m.






2 1 3






Plastics balances




p.m.


 


p.m.






2 1 4






Netting of plastics balances




p.m.


 


p.m.




 


CHAPTER 2 1 — TOTAL


p.m.


 


p.m.



 

CHAPTER 2 2







2 2 0






Adjustment for non-participation in the area of migration, border management and security policies




p.m.


 


p.m.




 


CHAPTER 2 2 — TOTAL


p.m.


 


p.m.



 

CHAPTER 2 3







2 3 0






Adjustment for the implementation of own resources decisions




p.m.


 


p.m.




 


CHAPTER 2 3 — TOTAL


p.m.


 


p.m.



 

CHAPTER 2 4







2 4 0






Adjustment for exchange rate differences for own resources




p.m.


 


p.m.




 


CHAPTER 2 4 — TOTAL


p.m.


 


p.m.



 

CHAPTER 2 6







2 6 0






Adjustment for the United Kingdom correction




p.m.


 


p.m.




 


CHAPTER 2 6 — TOTAL


p.m.


 


p.m.






 



Title 2 — Total




p.m.




2 519 010 950 




2 519 010 950 












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


2023 estimate


Amending budget No 2/2023


New amount




2 0


SURPLUS FROM PREVIOUS FINANCIAL YEAR






2 0 0






Surplus from previous financial year




p.m.


2 519 010 950 


2 519 010 950 




 



CHAPTER 2 0 — TOTAL




p.m.




2 519 010 950 




2 519 010 950 








                                    2 0 0Surplus from previous financial year









2023 estimate


Amending budget No 2/2023


New amount




p.m.


2 519 010 950 


2 519 010 950 





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 2023 budget (OJ L 58, 23.2.2023, p. 1) plus amending budgets No 1 to 2/2023.

(2)  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 5/2022.

(3)  The own resources for the 2023 budget are determined on the basis of the budget forecasts adopted at the 185th meeting of the Advisory Committee on Own Resources on 23 May 2022.

(4)  This amount includes EUR 1 309 775 000 in relation to liabilities of the Union resulting from the borrowing referred to in Article 5 of Decision (EU, Euratom) 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: (105 367 048 978) / (162 991 598 000) = 0,6464569356391.

(8)  p.m. (own resources + other revenue = total revenue = total expenditure); (154 053 684 578 + 14 594 985 387= 168 648 669 965 = 168 648 669 965).

(9)  Total own resources as percentage of GNI: (154 053 684 578) / (16 299 159 800 000) = 0,95 %; total own resources ceiling in accordance with Articles 3 and 6 of Decision (EU, Euratom) 2020/2053: 2,00 %.