DRAFT AMENDING BUDGET No 4 TO THE GENERAL BUDGET 2024 Update of revenue (own resources) and adjustments to some decentralised agencies
Date: 2024-07-19
Institutions: Directorate-General for Budget, European Commission
Subjects: EU expenditure, EU financial instrument, EU office or agency, amending budget, budgetary resources, draft budget (EU), financial year, general budget (EU), own resources

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 19.7.2024  COM(2024) 931 final 2024/0185 (BUD)    DRAFT AMENDING BUDGET No 4 TO THE GENERAL BUDGET 2024   Update of revenue (own resources) and adjustments to some decentralised agencies  
 
 
Having regard to: 

– 

– 

– 

– 

– 

– 

– 

the Treaty on the Functioning of the European Union, and in particular Article 314 
thereof,  in  conjunction  with  the  Treaty  establishing  the  European  Atomic  Energy 
Community, and in particular Article 106a thereof, 

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of 
own resources of the European Union1, entered into force on 1 June 2021, 

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 
(…)2, and in particular Article 44 thereof, 

the general budget of the European Union for the financial year 2024, as adopted on 
22 November 20233, 
amending budget No 1/20244, adopted on 25 April 2024, 
amending budget No 2/20245, adopted on 25 April 2024, 
draft amending budget No 2/20246, adopted on 9 April 2024, 

The European Commission hereby presents to the European Parliament and to the Council the 
draft amending budget No 4 to the 2024 budget. 

CHANGES  TO  THE  STATEMENT  OF  REVENUE  AND  EXPENDITURE  BY 
SECTION 

The changes to the general statement of revenue and to the individual section III are available 
on EUR-Lex (https://eur-lex.europa.eu/budget/www/index-en.htm). 

1  

2  

3  
4  
5  
6  

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. 
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. 
OJ L, 2024/207, 22.2.2024, ELI: http://data.europa.eu/eli/budget/2024/207/oj. 
OJ L, 2024/1430, 5.6.2024, ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/1430/oj. 
OJ L, 2024/1509, 18.6.2024, ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/1509/oj. 
COM(2024) 920, 9.4.2024. 

1 

 
 
 
 
 
 
Table of Contents 

1. 

INTRODUCTION ....................................................................................................................................................... 3 

2.  UPDATE OF REVENUE............................................................................................................................................ 4 

2.1  OVERALL IMPACT OF DAB 4/2024 ON THE DISTRIBUTION OF TOTAL OWN RESOURCES PAYMENTS BETWEEN 
MEMBER STATES ................................................................................................................................................................ 4 
2.2  REVISION OF THE FORECASTS OF TOR, VAT, PPW AND GNI BASES ........................................................................ 5 
2.3  UNITED KINGDOM CONTRIBUTION ............................................................................................................................ 7 
2.4  FINES AND PENALTY PAYMENTS ................................................................................................................................ 9 
IMPACT ON THE GNI-BASED OWN RESOURCE CONTRIBUTION FOR 2024 .................................................................... 9 
2.5 

3.  UPDATE OF EXPENDITURE ITEMS .................................................................................................................. 12 

INTERNALISATION OF SENSITIVE CRITICAL POSTS IN THE EUROPEAN UNION AGENCY FOR THE SPACE PROGRAMME 

3.1  REINFORCEMENT OF THE EUROPEAN UNION AGENCY FOR CYBERSECURITY (ENISA) ........................................... 12 
3.2  REINFORCEMENT OF THE EUROPEAN UNION AGENCY FOR THE COOPERATION OF ENERGY REGULATORS (ACER) 12 
3.3  REDUCTION IN THE STAFFING AND OF THE EU CONTRIBUTION TO THE ANTI-MONEY LAUNDERING AUTHORITY 
(AMLA) ........................................................................................................................................................................... 13 
3.4 
(EUSPA) .......................................................................................................................................................................... 13 
3.5 
INCREASE OF THE EU CONTRIBUTION TO THE EUROPEAN MEDICINES AGENCY (EMA) .......................................... 13 
3.6 
INCREASE OF THE EU CONTRIBUTION TO THE EUROPEAN UNION AGENCY FOR CRIMINAL JUSTICE COOPERATION 
(EUROJUST)....................................................................................................................................................................... 14 
3.7  REINFORCEMENT OF THE EU CONTRIBUTION TO THE EUROPEAN UNION AGENCY FOR THE OPERATIONAL 
MANAGEMENT OF LARGE-SCALE IT SYSTEMS IN THE AREA OF FREEDOM, SECURITY AND JUSTICE (EU-LISA) ................. 14 

4. 

5. 

FINANCING .............................................................................................................................................................. 15 

SUMMARY TABLE BY MFF HEADING ............................................................................................................. 17 

2 

 
 
 
 
 
 
 
EXPLANATORY MEMORANDUM 

1. 

INTRODUCTION 

The main purpose of Draft Amending Budget (DAB) No 4 for the year 2024 is to update the revenue 
side of the budget to take account of the latest developments as regards: 

– 

the updated own resources forecasts for the 2024 budget agreed by the Advisory Committee on 
Own Resources (ACOR) on 23 May 2024. This update is typically presented shortly after the 
ACOR forecast meeting, in line with the Member States’ expectations that the ACOR updates 
are budgeted as soon as possible; 

– 

to update other revenues such as the United Kingdom contribution and fines. 

Additionally, DAB 4/2024 includes the following specific elements related to expenditure: 

– 

– 

– 

– 

– 

– 

– 

a reinforcement of the European Union Agency for Cybersecurity (ENISA) in relation to the 
adoption  of  the  Cyber  Resilience  Act  which  is  proposed  to  be  offset  from  Digital  Europe 
Programme; 

a  reinforcement  of  the  European  Union  Agency  for  the  Cooperation  of  Energy  Regulators 
(ACER)  in  relation  to  the  revised  Legislative  Financial  Statement  for  the  revised  electricity 
market design rules; 

a  one-off  reduction  in  the  staffing  and  the  EU  contribution  to  the  Anti-Money  Laundering 
Authority (AMLA) taking into account the delay in its establishment; 

a  reinforcement  of  the  European  Union  Agency  for  the  Space  Programme  (EUSPA)  to 
internalise critical engineering tasks; 

a  reinforcement  of  the  Union  contribution  to  the  European  Medicines  Agency  (EMA) 
following  the  approval  by  the  budgetary  authority  of  the  building  file  for  EMA’s  former 
London premises; 

a  reinforcement  of  the  European  Union  Agency  for  Criminal  Justice  Cooperation  (Eurojust) 
due to strong inflationary pressure; 

a  reinforcement  of  the  European  Union  Agency  for  the  Operational  Management  of  Large-
Scale IT Systems in the Area of Freedom, Security and Justice (eu-LISA) to cater for changes 
in the mandate of the agency following new or revised Legislative Financial Statements. This 
also has an impact on FRONTEX. 

Overall, the net impact of DAB 4/2024 on expenditure amounts to an increase of EUR 12,0 million in 
both commitment and payment appropriations.  

3 

 
 
 
 
 
 
2. 

UPDATE OF REVENUE 

2.1 

Overall  impact  of  DAB  4/2024  on  the  distribution  of  total  own  resources  payments 
between Member States 

The  revised  forecasts  for  2024  were  agreed  in  the  191st  ACOR  meeting  on  23  May  2024.  The 
adjustments of the revenue side of the budget are required to update the estimates for Traditional Own 
Resources (TOR)  as well  as for the own resources based on the Value Added Tax (VAT), the non-
recycled Plastic Packaging Waste (PPW) and Gross National Income (GNI), taking into account the 
Spring economic forecasts (see section 2.2). 

Moreover, the amount of other revenues is updated to take into account the revised United Kingdom 
contribution  and definitely cashed fines and penalty payments until June 2024 (see sections 2.3 and 
2.4, respectively). 

The overall impact of the revenue adjustments of this DAB is shown in the summary table below. This 
table also shows the distribution of total own resources payments among Member States as budgeted 
in the initial 2024 budget, as included in AB 1/2024, AB 2/2024, DAB 2/2024 and finally as included 
in this DAB 4/2024. 

Distribution of total own resources payments by Member States (in million EUR) 

Budget 2024 

AB 1/2024 

AB 2/2024 

DAB 2/2024 

DAB 4/2024 

(1) 

(2) 

(3) 

(4) 

(5) 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

6 235,0 

867,5 

2 670,4 

2 692,7 

6 376,5 

890,6 

2 747,6 

2 786,8 

6 376,6 

890,6 

2 747,7 

2 786,9 

6 355,0 

887,1 

2 735,9 

2 772,5 

6 495,0 

856,6 

2 564,8 

2 743,5 

30 152,4 

31 185,0 

31 185,9 

31 028,2 

31 522,1 

357,3 

3 329,8 

1 899,9 

12 632,3 

23 427,6 

597,5 

17 240,8 

232,7 

378,5 

684,9 

413,1 

1 870,0 

151,9 

8 391,8 

3 095,3 

7 215,9 

366,9 

3 430,4 

1 954,5 

12 980,8 

24 129,5 

615,6 

366,9 

3 430,5 

1 954,6 

12 981,1 

24 130,1 

615,7 

365,5 

3 415,1 

1 946,2 

12 927,9 

24 022,9 

612,9 

17 740,4 

17 740,8 

17 664,5 

239,3 

389,0 

702,7 

426,7 

1 919,7 

156,1 

8 635,8 

3 214,2 

7 400,4 

238,3 

387,4 

700,0 

424,6 

1 912,1 

155,5 

8 598,6 

3 196,0 

7 372,3 

239,3 

389,0 

702,7 

426,7 

1 919,6 

156,1 

8 635,6 

3 214,1 

7 400,2 

4 

318,8 

3 314,6 

1 924,2 

13 200,1 

24 255,7 

681,9 

17 852,8 

252,5 

351,7 

632,6 

408,7 

1 840,8 

163,0 

8 630,8 

3 229,7 

7 183,4 

 
 
 
  
  
 
PT 

RO 

SI 

SK 

FI 

SE 

EU 

2 203,3 

2 716,6 

733,6 

990,5 

2 109,8 

3 208,0 

2 265,3 

2 798,0 

749,4 

1 020,4 

2 177,3 

3 344,3 

2 265,4 

2 798,1 

749,4 

1 020,5 

2 177,3 

3 344,4 

2 255,9 

2 785,7 

747,0 

1 015,9 

2 167,0 

3 323,6 

2 348,0 

2 803,8 

638,5 

994,5 

2 194,8 

3 627,3 

136 499,2 

140 642,8 

140 646,4 

140 013,7 

141 030,1 

2.2 

Revision of the forecasts of TOR, VAT, PPW and GNI bases 

In line with Article 44(1) ), first subparagraph point (b), of the Financial Regulation7, the Commission 
proposes to revise the financing of the budget on the basis of updated economic forecasts. According 
to  the  established  practice,  the  revised  revenue  forecasts  are  agreed  with  the  Member  States  in  the 
ACOR forecast procedure.  

The revision concerns the forecast of TOR to be paid to the budget in 2024 as well as the forecast of 
the 2024 VAT, PPW and GNI bases. The forecast included in the 2024 budget was agreed in the 188th 
ACOR meeting held on 25 May 2023. The revision in the present DAB 4/2024 takes into account the 
agreed forecasts of the 191st ACOR meeting held on 23 May 2024. The use of an updated forecast of 
own resources improves the accuracy of the revenue forecasts and hence of the payments that Member 
States are asked to make to the EU budget during the budgetary year. 

The Commission’s revenue projections are based on the Commission 2024 spring economic forecast8, 
which staged a comeback of the EU economy at the start of the year, following a prolonged period of 
stagnation.  Though  the  growth  rate  of  0,3%  estimated  for  the  first  quarter  of  2024  is  still  below 
estimated  potential,  it  exceeded  expectations.  Activity  in  the  euro  area  expanded  at  the  same  pace, 
marking the end of the mild recession experienced in the second half of last year. Meanwhile, inflation 
across the EU cooled further in the first quarter. 

The spring forecast projects GDP growth in 2024 at 1,0% in the EU and 0.8% in the euro area. This is 
a  slight  uptick  from  the  winter  2024  interim  forecast  for  the  EU,  but  unchanged  for  the  euro  area. 
Importantly, almost all Member States are expected to return to growth in 2024. EU GDP growth is 
forecast to improve to 1,6% in 2025, a downward revision of 0,1 pps. from winter. In the euro area, 
GDP growth in 2025 is projected to be slightly lower, at 1,4%, also marginally revised down.  

Downside  risks  to  the  economic  outlook  originating  from  outside  the  EU  have  increased  in  recent 
months  amid  two  ongoing  wars  in  our  neighbourhood  and  mounting  geopolitical  tensions.  Global 
trade and energy markets appear particularly vulnerable.  

The  economic  scenario  underlying  the  2024  budget  is  translated  into  the  latest  estimates  for 
Traditional Own Resources and the bases of the other own resources: 

•  Total  customs  duties  to  be  collected  in  2024,  net  of  25%  collection  costs,  are  forecast  at 
EUR 20  119,0  million,  which  represents  a  decrease  of  18,3%  compared  with  the  forecast  of 
EUR 24 620,4 million included in the 2024 budget. The Commission compared the results of 
the traditional ACOR forecast method (based on the forecast growth rates of extra-EU imports) 
with  the  results  of  the  extrapolation  method  (based  on  the  latest  outturn  data  for  collected 

7  

8  

Regulation (EU, Euratom) 2018/1046/EU of the European Parliament and of the Council of 18 July 2018 on the 
financial rules applicable to the general budget of the Union (OJ L 193, 30.7.2018, p. 1-222). 
European Commission, 2024, European Economic Forecast Spring 2024, European Economy, Institutional Paper 
286. 

5 

 
 
 
 
customs  duties,  i.e.  January  –  April  2024).  As  in  the  past  years,  the  Commission  takes  a 
conservative approach ensuring sound financial management of the EU budget in a context of 
economic and financial uncertainties. Moreover, additional reimbursements on previous TOR 
payments  related  to  special  cases  could  occur  in  the  course  of  the  year.  Therefore,  it  was 
chosen  to  apply  a  1/3  -  2/3  split  on  the  outcome  of  the  traditional  and  the  extrapolation 
methods  for  the  revision  of  the  2024  TOR  forecast,  resulting  in  lower  revenue  of  EUR  4,5 
billion in comparison with DAB 2/2024. 

•  The  total  2024  EU  uncapped  VAT  base  is  now  forecast  at  EUR 7  864  305,3  million,  which 
represents a slight decrease of 0,6% compared to the May 2023 forecast of EUR 7 909 213,8 
million. The total 2024 EU capped VAT base9  is forecast at EUR 7 820 900,1 million, which 
represents  a  decrease  of  0,6%  compared  to  the  May  2023  forecast  of  EUR 7  872  045,75 
million. 

•  The forecast of non-recycled PPW in the EU amounts to 9 813 692,0 tonnes in 2024, which is 
a  slight  increase  of  0,6%  compared  to  the  May  2023  forecast  of  9  756  010,6  tonnes.  The 
corresponding  Member  States  contributions  from  the  non-recycled  PPW-based  own  resource 
are presented in Table 3 of the accompanying budgetary annex. 

•  The  total  2024  EU  GNI  base  is  forecast  at  EUR 17  775  997,4  million,  which  is  a  slight 

increase of 0,3% compared to the May 2023 forecast of EUR 17 727 479,4 million. 

The exchange rates of 29 December 2023 have been used for converting the forecast VAT and GNI 
bases in national currencies into EUR, for the seven Member States that are not members of the euro 
area. This avoids distortions, since these rates are used to convert budgeted own resources payments 
from EUR into national currencies when the amounts are called in, as stipulated in Article 10a(1) of 
Council Regulation 609/201410. 

The  revised  forecasts  of  TOR,  uncapped  VAT  bases,  non-recycled  PPW  bases  and  GNI  bases  for 
2024, as adopted at the 191st ACOR meeting, are set out in the following table: 

9  

10  

Article 2(1), point (b) of ORD 2020 stipulates that for each Member State the VAT base shall not exceed 50 % of 
GNI.  For  DAB  3/2023,  Croatia,  Cyprus,  Luxembourg,  Malta,  Poland  and  Slovenia  will  have  their  VAT  base 
capped at 50 % of GNI. 
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), as last amended by Council Regulation (EU, Euratom) 2022/615 of 5 April 2022 (OJ L 
115, 13.4.2022, p. 51). 

6 

 
 
 
 
 
 
Revised forecasts of TOR, VAT, PPW and GNI bases for 2024  

Customs 
(75 %) 

Uncapped 
VAT bases 

Non-
recycled 
PPW bases 

GNI bases 

Capped  
VAT bases11 

EUR million 

tonnes 

EUR million 

2 168,7 

241 457,3 

192 903,3 

617 576,6 

241 457,3 

124,1 

397,9 

351,2 

44 707,9 

101 104,6 

96 632,6 

44 707,9 

129 804,7 

167 894,6 

300 119,2 

129 804,7 

150 389,9 

169 703,7 

402 684,8 

150 389,9 

4 197,7 

1 813 299,6 

1 721 971,7 

4 445 450,9 

1 813 299,6 

32,9 

422,9 

215,2 

19 429,8 

26 082,5 

37 984,4 

18 992,2 

133 045,2 

271 796,3 

407 531,6 

133 045,2 

100 779,3 

202 001,5 

228 947,6 

100 779,3 

1 897,9 

703 292,8 

996 842,5 

1 529 209,9 

703 292,8 

1 896,1 

1 431 209,9 

1 873 074,6 

2 967 744,6 

1 431 209,9 

57,0 

49 052,0 

55 980,5 

83 755,8 

41 877,9 

2 126,6 

977 799,4 

1 190 583,1 

2 153 932,9 

977 799,4 

42,6 

43,6 

88,7 

14,1 

260,4 

20,0 

21 021,0 

12 288,2 

28 669,2 

18 999,3 

30 044,2 

41 764,1 

32 341,8 

56 106,3 

73 625,3 

14 334,6 

18 999,3 

32 341,8 

42 032,4 

13 482,3 

54 191,3 

27 095,65 

80 14,.4 

289 422,3 

203 919,5 

80 142,4 

9 978,6 

13 843,9 

18 826,8 

9 413,4 

3 178,3 

489 144,3 

294 135,6 

1 075 690,3 

489 144,3 

235,5 

968,1 

221,1 

242,9 

157,8 

105,7 

151,2 

500,8 

234 655,9 

220 314,7 

497 483,7 

234 655,9 

413 390,4 

729 965,8 

811 633,1 

405 816,55 

142 647,3 

278 807,1 

273 232,0 

136 616,0 

125 907,6 

405 789,6 

343 656,2 

125 907,6 

31 419,3 

31 650,2 

65 814,8 

51 311,1 

50 246,8 

127 477,7 

31 419,3 

51 311,1 

123 931,7 

112 744,4 

283 303,4 

123 931,7 

253 114,4 

304 911,7 

605 139,1 

253 114,4 

20 119,0 

7 864 305,3 

9 813 692,0 

17 775 997,4 

7 820 900,1 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

EU 

2.3  United Kingdom contribution 

The United Kingdom contribution is to be paid in accordance with Article 148 of the Agreement on 
the withdrawal of the United Kingdom from the European Union (the ‘Withdrawal Agreement’)12 and 

11    

The amounts highlighted in grey result from the capped VAT bases, as explained in footnote 10 above. 

7 

 
 
 
  
 
 
 
 
covers in particular the United Kingdom’s share in the outstanding commitments prior to 2021 to be 
paid in 2024 as well as the United Kingdom’s share in the Union’s liabilities (such as pensions) and 
the contingent financial liabilities. The overall contribution of the United Kingdom also includes the 
amounts  due  to  the  United  Kingdom  related  to  own  resources  corrections  and  adjustments  for 
financial years until 2021.  

The United Kingdom  contribution  is based on the United Kingdom’s share13, which is calculated as 
the ratio between the own resources made available by the United Kingdom in the years 2014 to 2020 
and the own resources made available during that period by all Member States including the United 
Kingdom. The United Kingdom’s share was adjusted in 2022 in accordance with Article 139 of the 
the  United  Kingdom  has  been  set  at  
Withdrawal  Agreement.  The  definitive  share  of 
12,431681219587700 %. 

The table below presents the updated United Kingdom contribution to the budget 2024. It includes the 
elements  that  the  United  Kingdom  has  already  paid  in  January-May  2024  as  part  of  the  2023 
September invoice, the elements included in the 2024 April invoice, and estimates for the elements to 
be  included  in  the  2024  September  invoice  that  are  known  at  this  stage.  The  update  results  in  a 
significantly  lower  United  Kingdom  contribution  compared  to  the  estimate  included  in  the  budget 
2024, mainly due to an underimplementation of the Brexit RAL in 2023 and the reported amounts of 
contingent liabilities, net financial corrections and fines. The revised amount of the United Kingdom 
contribution included in DAB 4/2024 is calculated taking into account the payment modalities set out 
in Article 148 of the Withdrawal Agreement.  

It is therefore proposed to update the estimate introduced in the 2024 budget accordingly. Overall, this 
will reduce the estimated United Kingdom contribution to the budget 2024 by EUR 1 519 million, of 
which EUR 1 518 million in general revenue. 

Updated United Kingdom contribution in 2024 (in EUR) 

Reference to the Article of the 
Withdrawal agreement 

2024 

Total United Kingdom contribution in 2024, of which: 
1.  RAL  prior  2021  (including  net  financial  corrections)  - 
due for payment in 2023 
2. Union's liabilities/pensions*  
3. Own resources corrections and adjustments, of which: 

3.1 Surplus/deficit of 2020 
3.2 UK correction updates (2018-2019) 
3.3. VAT&GNI 
3.4. TOR 

4. Fines 
5. Contingent liabilities, of which: 

5.1 ELM, EFSI, EFSD, loans (Guarantee funds) 
5.2 Financial Instruments 
5.3 Legal cases (incl. fines) 

6. ECSC net assets 
7. EIF investment 
8. Access to networks/systems/data bases** 

Art. 140 

Art.142 

Art.136(3)(a) 
Art.136 
Art.136 
Art.136, Art. 140(4) 
Art.141 

Art.143 
Art.144 
Art.147 
Art.145 
Art.146 
Art.34(2), Art. 50 and 53, Art. 
62(2), Art. 63(1)(e), Art. 63(2), 
Art.99(3),Art. 100(2) 

2 383 779 493 

3 752 776 625 
309 083 761 
-1 327 709 221 
n/a 
n/a 
-1 408 455 094 
80 745 873 
 -26 575 093 
-280 942 721 
-233 253 380 
-59 429 645 
11 740 305 
-36 874 795 
-6 648 463 
669 399 

12  

13    

 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, 31.01.2020, p. 7. 
Referred to in Article 136(3), points (a) and (c), and in Articles 140 to 147 of the Withdrawal Agreement. 

8 

 
 
 
 
  
 
 
 
 
 
* - the amount of EUR 280 million will be entered in the EU budget as assigned revenues 
** - to be entered in the EU budget as assigned revenues 

Reference to the Article of the 
Withdrawal agreement 

2024 

2.4 

Fines and penalty payments 

Considering the fines and penalty payments cashed from 1 January to 31 May 2024, it is proposed to 
enter the following amounts in the 2024 budget: 

a)  EUR  257  million of competition fines. 
b)  EUR  341 million  of  penalty  payments  and  lump  sums  imposed  on  Member  States, 
which did not comply with judgments of the Court of Justice of the European Union on 
their failure to fulfil an obligation under the Treaties. 

c)  EUR  10 million of interest connected with fines and penalty payments. 
d)  EUR  6 million  of  other  non-assigned  fines  and  penalty  payments  mainly  for  excess 

emissions premia. 

According  to  the  provisions  of  Articles  141  of  the  Withdrawal  Agreement,  the  United  Kingdom  is 
entitled to receive its share on an amount of EUR 49 million, included in the above list under items a) 
and c). 

It  is  therefore  proposed  to  increase  the  initial  forecasts  introduced  in  the  2024  budget  of 
EUR  101 million by EUR  513 million, thus totalling EUR  614 million. 

The detail by line is shown in the table below. 

Revenue line 
4 2 0 

4 2 1 

4 2 4 

4 2 9 

Total 

Name 
Fines  in  connection  with  the  implementation  of 
the rules on competition 
Penalty  payments  and  lump  sums  imposed  on  a 
Member State 
Interest  connected  with 
payments 
Other non-assigned fines and penalty payments 

fines  and  penalty 

Budget 2024 

DAB 4/2024 

New amount 

100 000 000 

157 464 207 

257 464 207 

EUR 

p.m. 

340 653 167 

340 653 167 

1 000 000 

8 802 092 

9 802 092 

p.m. 

6 400 685 

6 400 685 

101 000 000 

513 320 151 

614 320 151 

2.5 

Impact on the GNI-based own resource contribution for 2024 

Taking  into  account  the  revised  forecasts  for  TOR,  for  the  simplified  VAT  base  and  for  the  own 
resource based on non-recycled PPW, the amount of own resources other than GNI has decreased by 
EUR 4 608 680 934.  Together  with  the  decrease  of  other  revenues  by  EUR 1  004  386  580   (as  the 
combined effect of the increase of revenue from fines by EUR 513 million and the decrease of the UK 
contribution by EUR 1 518 million) and the increase of payment appropriations by EUR 12 029 834, 
this increases the GNI contribution by EUR 5 625 097 348 compared to DAB 2/2024. 

In  order  to  respect  the  principle  of  equilibrium  applicable  to  the  budget  of  the  European  Union 
enshrined in Article 310(1) TFEU, the uniform rate to  be  applied to  the  sum  of all  Member States’ 
GNI has to be recalculated taking into account all the other revenue. 

The recalculated uniform rate for the GNI-based own resource is fixed as follows: 

Uniform rate to be applied on 1 % of GNI = (total expenditure – other revenue – total net amount of 
TOR  –  VAT-based  own  resource  –  non-recycled  PPW-based  own  resource  contributions)  /  1 %  of 
GNI 

9 

 
 
 
  
 
 
 
Uniform rate: 

= (146 789 504 431 – 5 759 356 982 – 20 119 010 896 – 23 462 700 300 – 7 139 700 400) / 177 759 
974 000 

= 0,508037517225334 

The revised GNI-based  own resources contributions considering the new uniform  rate are set  out  in 
the following table: 

Budgetary year 2024 (in EUR) 

Member State 

1 % of GNI base 
used for DAB 2/2024 

Uniform rate of 
GNI-based own 
resource (in %) 
according to DAB 
2/2024 

1 % of GNI base 
(Agreed ACOR 
forecast) 

Uniform rate of 
GNI-based own 
resource (in %) 
according to DAB 
4/2024 

Difference in the GNI 

(1) 

(2) 

(3) 

(4) 

(5) = (3 x 4) - (1 x 2)   

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

6 053 077 000    

986 492 000  

3 303 904 000  

4 024 834 000  

6 175 766 000    

966 326 000  

3 001 192 000  

4 026 848 000  

44 177 819 000  

44 454 509 000  

411 271 000  

4 306 468 000  

2 337 353 000  

14 907 594 000  

30 027 033 000  

775 338 000  

379 844 000  

4 075 316 000  

2 289 476 000  

15 292 099 000  

29 677 446 000  

837 558 000  

21 373 179 000  

21 539 329 000  

282 122 000  

286 692 000  

450 918 000  

0,4776970  

417 641 000  

0,5080375  

764 050 000  

583 760 000  

2 122 059 000  

179 697 000  

736 253 000  

541 913 000  

2 039 195 000  

188 268 000  

10 430 238 000  

10 756 903 000  

5 082 933 000  

4 974 837 000  

10 

245 984 060  

19 685 586  

- 53 546 920  

123 138 705  

1 480 946 473  

- 3 487 923  

13 226 549  

46 593 171  

647 646 974  

733 432 191  

55 134 245  

732 883 590  

10 881 457  

- 3 224 882  

9 059 748  

- 3 548 270  

22 286 332  

9 806 488  

482 416 818  

99 301 957  

 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
PL 

PT 

RO 

SI 

SK 

FI 

SE 

7 884 404 000  

2 651 464 000  

3 485 670 000  

 676 624 000  

1 279 109 000  

2 886 018 000  

5 831 366 000  

8 116 331 000  

2 732 320 000  

3 436 562 000  

658 148 000  

1 274 777 000  

2 833 034 000  

6 051 391 000  

Total 

177 274 794 000  

177 759 974 000  

357 044 457  

121 524 652  

80 808 300  

11 142 616  

36 608 001  

60 645 399  

288 707 574  

5 625 097 348  

11 

 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
3. 

UPDATE OF EXPENDITURE ITEMS 

3.1 

Reinforcement of the European Union Agency for Cybersecurity (ENISA) 

Subsequent  to  the  adoption  of  the  Cyber  Resilience  Act  and  the  accompanying  Legal  Financial 
Statement  (LFS)14, new tasks have been allocated  to  the European Union  Agency  for Cybersecurity 
(ENISA),  which  require  the  recruitment  of  one  additional  temporary  agent  and  one  additional 
seconded national expert, resulting in an overall increase of the related staff expenditure of EUR 0,139 
million in 2024. The increase of the EU contribution to ENISA is budgetary neutral, as the additional 
cost will be financed with a reduction of the same amount of the expenditure on budget line 02 01 30 
01 of the Digital Europe Programme. 

The overall impact on expenditure is therefore as follows: 

Budget line 

Name 

Section III – Commission 
02 10 04 
02 01 30 01 
Total 

European Union Agency for Cybersecurity  
Support expenditure for the Digital Europe Programme 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

139 000 
-139 000 
0 

139 000 
-139 000 
0 

3.2 

Reinforcement  of  the  European  Union  Agency  for  the  Cooperation  of  Energy 
Regulators (ACER) 

With the revision of the LFS for the new Electricity Market Design15, the European Union Agency for 
the Cooperation of Energy Regulators (ACER)  takes over  additional  activities, for which additional 
staff is required (eleven temporary agents and four contract agents), resulting in an overall increase of 
the  staff  expenditure  of  EUR  3,34  million.  The  2024  budget  already  includes  four  temporary  agent 
posts for this purpose, whereas a further seven temporary agents and four contract agents are included 
in this Draft Amending Budget. Similarly, as regards the related expenditure, an amount of EUR 684 
000  was  already  included  in  the  2024  budget,  while  a  further  amount  of  EUR  2,656  million  is 
proposed to be made available through this Draft Amending Budget. 

The overall impact on expenditure is therefore as follows: 

Budget line 

Name 

Section III – Commission 
02 10 06 
Total 

European Union Agency for the Cooperation of Energy Regulators 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

2 656 000 
2 656 000 

2 656 000 
2 656 000 

The related changes to the establishment plan are set out in the budgetary annex. 

3.3 

Reduction  in  the  staffing  and  of  the  EU  contribution  to  the  Anti-Money  Laundering 
Authority (AMLA) 

The  negotiations  on  the establishment  of  the  new  Anti-Money  Laundering  Authority  (AMLA)  have 
taken longer than initially planned  and therefore  the setting  up of the agency will  start  taking place 

14  

15   

COM(2022)454;  Proposal  for  a  Regulation  of  the  European  Parliament  and  of  the  Council  on  horizontal 
cybersecurity requirements for products with digital elements and amending Regulation (EU) 2019/1020  
COM (2023)148: Proposal for a Regulation of the European Parliament and of the Council amending Regulations 
(EU)  2019/943  and  (EU)  2019/942  as  well  as  Directives  (EU)  2018/2001  and  (EU)  2019/944  to  improve  the 
Union’s electricity market design 

12 

 
 
 
 
 
 
only in 2024. Consequently, the corresponding LFS has been revised, which has led to a decrease of 
the staff numbers in 2024 to eight establishment plan posts (i.e. decrease by a total of 27 establishment 
plan posts for 2024), nine contract agents and two seconded national experts. Consequently, it is also 
proposed  to  reduce  the  amount  of  appropriations  needed  in  2024  by  EUR  3,812  million  from  the 
reserve (the ‘provisions’ title) where EUR 5 107 785 are inscribed in accordance with Article 49 of 
the  Financial  Regulation.  This  is  rather  a  backloading  compared  to  the  original  LFS.  Consequently, 
the margin in heading 1 will increase correspondingly. 

The overall impact on expenditure is therefore as follows: 

Budget line 

Name 

Section III – Commission 
30 02 02 
Total 

Differentiated appropriations (Reserve for budget article 03 10 05) 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

- 3 812 166 
- 3 812 166 

-3 812 166 
-3 812 166 

The related changes to the establishment plan are set out in the budgetary annex. 

3.4 

Internalisation  of  sensitive  critical  posts  in  the  European  Union  Agency  for  the  Space 
Programme (EUSPA) 

To  ensure  that  critical  engineering  tasks  related  to  security  are  conducted  by  internal  staff,  the 
European Union Agency for the Space Programme (EUSPA) needs additional three temporary agent 
posts  and  two  contract  agents  to  internalise  the  most  sensitive  critical  posts  in  2024.  The  necessary 
funding  for  these  posts  of  EUR  0,3  million  is  proposed  to  be  compensated  by  a  corresponding 
reduction in  the envelope of the Space  Programme.  A similar  reinforcement is  also  proposed in the 
Draft Budget for 2025. 

The overall impact on expenditure is therefore as follows: 

Budget line 

Name 

Section III – Commission 
04 10 01 
04 02 01 
Total 

European Union Agency for the Space Programme (EUSPA) 
Galileo / EGNOS 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

308 000 
-308 000 
0 

308 000 
-308 000 
0 

The related changes to the establishment plan are set out in the budgetary annex. 

3.5 

Increase of the EU contribution to the European Medicines Agency (EMA) 

As  a  consequence  of  the  Withdrawal  Agreement,  in  January  2020  the  European  Medicines  Agency 
(EMA) was relocated from London to Amsterdam. Subsequently, the premises which hosted EMA’s 
headquarters  in  London  have  been  sub-rented  to  the  WeWork  company.  Following  the  financial 
difficulties  experienced  by  WeWork  and  the  recent  renegotiation  of  the  rental  contract,  the  EU 
balancing contribution to the EMA needs to be increased to cover the reduction of the revenues to be 
received from the rent of the building. 

The overall impact on expenditure is therefore as follows: 

Budget line 

Name 

Section III – Commission 

13 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

 
 
 
 
 
 
 
06 10 03 01 
Total 

European Medicines Agency (EMA) 

11 186 000 
11 186 000 

11 186 000 
11 186 000 

3.6 

Increase  of  the  EU  contribution  to  the  European  Union  Agency  for  Criminal  Justice 
Cooperation (Eurojust) 

Over the past years, the expenditure of the European Union Agency for Criminal Justice Cooperation 
(Eurojust)    has  been  under  particular  pressure  due  to  strong  inflation,  which  had  a  notable  direct 
impact on salary expenditure as well as building and maintenance costs. In order to allow Eurojust to 
continue  financing  its  operational  expenditure,  the  Commission  made  available  an  amount  of  EUR 
2,46 million to the agency in the course of 2023, while the Draft Budget 2025 contains an additional 
amount  of  EUR  2  million  for  this  purpose.  For  the  year  2024,  it  is  proposed  to  reinforce  the  EU 
contribution to Eurojust by an amount of EUR 2 million, so as to keep the agency’s budget on a stable 
footing.   

Budget line 

Name 

Section III – Commission 
07 10 07 
Total 

European Union Agency for Criminal Justice Cooperation 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

2 000 000 
2 000 000 

2 000 000 
2 000 000 

3.7 

Reinforcement  of  the  EU  contribution  to  the  European  Union  Agency  for  the 
operational management of large-scale IT systems in the area of freedom, security and 
justice (EU-LISA) 

A number of legislative initiatives in the context of the Pact on Migration and Asylum have broadened 
the scope of  the  activities of the European Union Agency  for the operational  management  of large-
scale  IT  systems  in  the  area  of  freedom,  security  and  justice  (EU-LISA).  This  requires  appropriate 
reinforcement of the staffing allocated to the new activities and an increase of the related expenditure. 
This concerns in particular: 

•  The  grouping  of  the  activities  related  to  the  European  Asylum  Dactyloscopy  Database 
(EURODAC)16  included  in  the  Pact  on  Migration  and  Asylum  in  EU-LISA  requires  eight 
additional  temporary agents  and  seven contract  agents  and a related increase of  EUR 13,685 
million in commitment appropriations and EUR 1,045 million in payment appropriations. This 
increase  is  proposed  to  be  fully  offset  by  a  reduction  of  the  appropriations  in  the  Asylum, 
Migration and Integration Fund (AMIF) (40% or EUR 5,474 million in commitments and EUR 
0,42 million in payment appropriations) and in the Instrument for Financial Support for Border 
Management and Visa Policy (BMVI) (60% or EUR 8,211 million in commitments and EUR 
0,63  million  in  payment  appropriations),  which  is  therefore  budgetary  neutral.  The  staff 
increase (establishment plan posts + contract agents) in eu-LISA will be partially offset against 
Frontex, in line with the legislative financial statement for EURODAC. 

16  

Regulation (EU) 2024/1358 of the European Parliament and of the Council of 14 May 2024 on the establishment 
of ‘Eurodac’ for the comparison of biometric data in order to effectively apply Regulations (EU) 2024/1351 and 
(EU) 2024/1350 of the European Parliament and of the Council and Council Directive 2001/55/EC and to identify 
illegally  staying  third-country  nationals  and  stateless  persons  and  on  requests  for  the  comparison  with  Eurodac 
data  by  Member  States’  law  enforcement  authorities  and  Europol  for  law  enforcement  purposes,  amending 
Regulations  (EU)  2018/1240 and  (EU)  2019/818 of  the  European  Parliament  and  of  the  Council  and  repealing 
Regulation (EU) No 603/2013 of the European Parliament and of the Council (OJ L, 2024/1358, 22.5.2024, ELI: 
http://data.europa.eu/eli/reg/2024/1358/oj). 

14 

 
 
 
 
 
 
 
•  The LFS related to the Screening of third country nationals at the external borders included in 
the Pact on Migration and Asylum17, which requires five additional temporary agents and two 
contract  agents.  The  related  costs  of  EUR  10,494  million in  commitment  appropriations  and 
EUR 0,884 million in payment appropriations are proposed to be offset from BMVI. 

The related changes to the establishment plan are set out in the budgetary annex. 

Budget line 

Name 

Section III – Commission 
11 10 02 

European  Union  Agency  for the operational  management  of large-scale  IT 
systems in the area of freedom, security and justice 
Asylum, Migration and Integration Fund (AMIF) 
Instrument  for  Financial  Support  for  Border  Management  and  Visa  Policy 
(BMVI) 

10 02 01 
11 02 01 

Total 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

24 179 000 

1 929 000 

-5 474 000 
-18 705 000 

-418 000 
-1 511 000 

0 

0 

4. 

FINANCING 

Overall, the net impact of DAB 4/2024 on expenditure amounts to an increase of EUR 12,0 million in 
both  commitment  and  payment  appropriations.  The  revenue  side  of  the  budget  is  proposed  to  be 
adjusted as set out in this DAB 4/2024. 

Given  the  absence  of  margins  and  room  for  redeployment  under  sub-heading  2b,  the  Commission 
proposes  to  mobilise the Flexibility Instrument in  line with  Article 12 of  Regulation  (EU, Euratom) 
2020/209318  in  commitment  appropriations  for  an  amount  of  EUR  13,2  million  for  sub-heading  2b 
Resilience and Values to increase the EU contribution to EMA and Eurojust.  

The 2024 payment appropriations related to the mobilisation of the Flexibility Instrument in the years 
2021 to  2024 are estimated at  EUR 1  751,2 million.  The estimated payment schedule of the related 
outstanding amounts for these years is detailed in the following table: 

Mobilisation year 
2021 
2022 
2023 
2024 
2025 
Total 

Flexibility Instrument - payment profile (in EUR million) 
2025 
0,0 
36,7 
120,6 
107,6 
1 192,8 
1 457,8 

2024 
7,6 
49,8 
279,0 
1 414,7 
0,0 
1 751,2 

2026 
0,0 
0,0 
83,2 
83,7 
0,0 
166,9 

2027 
0,0 
0,0 
0,0 
46,3 
0,0 
46,3 

Total 
7,6 
86,5 
482,8 
1 652,3 
1 192,8 
3 422,1 

17  

18  

(EU) 

Regulation  (EU)  2024/1356  of  the  European  Parliament  and  of  the  Council  of  14  May  2024  introducing  the 
screening of third-country nationals at the external borders and amending Regulations (EC) No 767/2008, (EU) 
ELI: 
2017/2226, 
http://data.europa.eu/eli/reg/2024/1356/oj). 
Council  Regulation  (EU,  Euratom)  2020/2093  of  17  December  2020  laying  down  the  multiannual  financial 
framework 
11-22,  ELI: 
the 
http://data.europa.eu/eli/reg/2020/2093/oj). 

22.12.2020, 

2024/1356, 

2018/1240 

22.5.2024, 

2019/817 

(OJ  L 

years 

433I, 

2027 

2021 

(EU) 

and 

(OJ 

for 

L, 

to 

p. 

15 

 
 
 
 
 
 
  
 
 
5. 

SUMMARY TABLE BY MFF HEADING 

In EUR 

Budget 2024 (incl. ABs 1-2/2024, 
DAB 2/2024) 

Draft Amending Budget 4/2024 

Budget 2024 (incl. ABs 1-2/2024, 
DAB 2/2024, DAB 4/2024) 

CA 

PA 

CA 

PA 

CA 

PA 

1 

Single  Market,  Innovation 
and Digital 

21 493 372 987 

20 827 967 003 

-1 156 166 

-1 156 166 

21 492 216 821 

20 826 810 837  

Ceiling 

21 598 000 000   

Margin 

104 627 013   

1 156 166 

21 598 000 000   

105 783 179   

2 

Cohesion,  Resilience  and 
Values 

Of which under Flexibility 
Instrument 

74 564 290 949 

33 719 596 204 

13 186 000 

13 186 000 

74 577 476 949 

33 732 782 204  

1 293 095 333   

13 186 000   

1 306 281 333   

Ceiling 

73 289 000 000   

Margin 

17 804 384   

2a. 

Economic, 
territorial cohesion 

social 

and 

64 665 195 616 

24 155 654 152 

Ceiling 

64 683 000 000   

Margin 

17 804 384   

73 289 000 000   

17 804 384   

64 665 195 616 

24 155 654 152  

64 683 000 000   

17 804 384   

2b.  Resilience and values 

9 899 095 333 

9 563 942 052 

13 186 000 

13 186 000 

9 912 281 333 

9 577 128 052  

Of which under Flexibility 
Instrument 

1 293 095 333   

13 186 000   

1 306 281 333   

Ceiling 

8 606 000 000   

Margin 

3 

Natural  Resources  and 
Environment 

57 338 630 839 

54 151 402 941 

Ceiling 

57 449 000 000   

Margin 

110 369 161   

8 606 000 000   

57 338 630 839 

54 151 402 941  

57 449 000 000   

110 369 161   

Of  which:  Market  related 
expenditure  and  direct 
payments 

40 517 278 000 

40 505 482 213 

40 517 278 000 

40 505 482 213  

EAGF sub-ceiling 

41 649 000 000   

 Rounding difference 
excluded for calculating the 
sub-margin 

722 000   

 Net transfers between 
EAGF and EAFRD 

-1 046 000 000   

41 649 000 000   

722 000   

-1 046 000 000   

 Net balance available for 
EAGF expenditure (sub-
ceiling corrected by 
transfers between EAGF 
and EAFRD) 

40 603 000 000   

40 603 000 000   

EAGF sub-margin 

85 722 000   

85 722 000   

4 

Migration 
Management 

and  Border 

3 892 705 671 

3 248 967 443 

Ceiling 

4 020 000 000   

Margin 

127 294 329   

16 

3 892 705 671 

3 248 967 443  

4 020 000 000   

127 294 329   

 
 
 
  
  
  
  
  
  
  
  
 
 
  
    
 
  
  
 
  
 
  
    
 
  
    
 
  
  
  
    
 
  
    
 
  
 
  
    
 
  
    
    
    
 
  
  
  
    
 
  
  
  
 
  
  
  
  
    
 
  
  
  
 
  
    
 
  
    
 
  
  
  
 
  
  
  
    
 
  
    
 
5 

Security and Defence 

2 697 177 926 

2 035 413 531 

2 697 177 926 

2 035 413 531  

Of which under Flexibility 
Instrument 

317 177 926   

Ceiling 

2 380 000 000   

Margin 

317 177 926   

2 380 000 000   

6 

Neighbourhood  and 
World 

the 

16 731 000 000 

15 315 050 313 

16 731 000 000 

15 315 050 313  

Of which under Flexibility 
Instrument 

28 828 204   

Of which under Single 
Margin Instrument 11(1)(a) 

371 171 796   

Ceiling 

16 331 000 000   

28 828 204   

371 171 796   

16 331 000 000   

Margin   

Public 

7 

European 
Administration 

11 988 000 603 

11 988 000 603 

11 988 000 603 

11 988 000 603  

Of which under Single 
Margin Instrument 11(1)(a) 

215 000 603   

Ceiling 

11 773 000 000   

Margin 

215 000 603   

11 773 000 000   

of  which:  Administrative 
expenditure 
the 
institutions 

of 

9 175 375 841 

9 175 375 841 

9 175 375 841 

9 175 375 841  

Sub-ceiling 

9 006 000 000   

9 006 000 000   

Sub-margin 

Appropriations for headings  188 705 178 975  141 286 398 038 

12 029 834 

12 029 834  188 717 208 809  141 298 427 872  

Ceiling   186 840 000 000  170 543 000 000 

   186 840 000 000  170 543 000 000  

Of which under Flexibility 
Instrument 

Of which under Single 
Margin Instrument 
11(1)(a) 

1 639 101 463 

1 737 992 297 

13 186 000 

13 186 000 

1 652 287 463 

1 751 178 297  

586 172 399 

586 172 399 

Margin 

360 094 887 

30 994 594 259 

1 156 166  

1 156 166  

361 251 053 

30 995 750 425  

Thematic special 
instruments 

6 517 600 432 

5 491 076 559 

6 517 600 432 

5 491 076 559  

Total appropriations   195 222 779 407  146 777 474 597 

12 029 834 

12 029 834  195 234 809 241  146 789 504 431  

17