CELEX: 52021DC0444
Language: en
Date: 2021-07-02
Title: DRAFT AMENDING BUDGET No 4 TO THE GENERAL BUDGET 2021 Update of revenue following the entry into force on 1 June 2021 of Council Decision (EU, Euratom) 2020/2053 on the system of own resources of the European Union, the revised forecast of own resources and other revenue

EUROPEAN COMMISSION
            Brussels, 2.7.2021
            COM(2021) 444 final
            2021/0193(BUD)
            
            DRAFT AMENDING BUDGET No 4TO THE GENERAL BUDGET 2021
            Update of revenue following the entry into force on 1 June 2021 of Council Decision (EU, Euratom) 2020/2053 on the system of own resources of the European Union, the revised forecast of own resources and other revenue
            
               
         
         
            
               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 Union
                  1
               , 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 2021, as adopted on 18 December 2020
                  3
               ,
            
            
               –amending budget No°1/2021
                  4
               , adopted on 18 May 2021,
            
            
               –draft amending budget No°1/2021
                  5
               , adopted on 22 January 2021,
            
            
               –draft amending budget No°3/2021
                  6
               , adopted on 15 April 2021,
            
            
               The European Commission hereby presents to the European Parliament and to the Council Draft Amending Budget No°4/2021 to the 2021 budget.
            
            
            
               CHANGES TO THE STATEMENT OF REVENUE BY SECTION
            
            
            
               The changes to the general statement of revenue and in section III are available on EUR-Lex (
               
                  https://eur-lex.europa.eu/budget/www/index-en.htm
               
               ).
            
            
               TABLE OF CONTENTS
            
            
               1.
                     Introduction
                     
            
            
               2.
                     Update of revenue
                     
            
            
               2.1
                     Overall impact of DAB 4/2021 on the distribution of total own resources payments between Member States
                     
            
            
               2.2
                     Revision of the forecasts of TOR, VAT and GNI bases
                     
            
            
               2.3
                     Adjustment of the collection costs for TOR for the year 2021
                     
            
         
         
            
               2.4
                     Forecast of non-recycled plastic packaging waste for 2021
                     
            
            
               2.5
                     Gross reductions in the annual GNI-based contributions
                     
            
            
               2.6
                     Impact on the GNI-based own resource contribution for 2021
                     
            
            
               2.7
                     United Kingdom contribution
                     
            
            
               2.8
                     Fines and penalty payments
                     
            
            
               2.9
                     European Coal and Steel Community contribution
                     
            
            
            
               EXPLANATORY MEMORANDUM
            
            
               1.Introduction
            
            
               The purpose of Draft Amending Budget (DAB) No 4 for the year 2021 is to update the revenue side of the budget to take account of the latest developments:
            
            
               –the entry into force on 1 June 2021 of Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union (hereafter, ORD 2020), applicable from 1 January 2021; 
            
            
               –the updated own resources forecasts for the 2021 budget agreed by the Advisory Committee on Own Resources (ACOR) on 26 May 2021. 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, fines and other.
            
            
               The present DAB covers the adjustments for 2021 related to the new provisions introduced by the ORD 2020.
            
            
               As ORD 2020 applies from 1 January 2021, the amounts that Member States should have made available for the year 2021 according to ORD 2020 are compared with the amounts that have already been made available for 2021 based on the previous Own Resources Decision 2014/335/EU, Euratom
                  7
                (hereafter, ORD 2014). The calculation is based on the latest available forecast for 2021, which was agreed by the Member States in the 181st meeting of the ACOR on 26 May 2021. 
            
            
               The main changes introduced by ORD 2020 are:
            
            
               –the increased own resources ceilings;
            
            
               –an increased rate of collection costs for customs duties  for the Member States (25 % instead of 20 % under ORD 2014); 
            
            
               –a uniform VAT call rate without exception and a simplified definition of the VAT base; 
            
            
               –a new own resource based on non-recycled plastic packaging waste; and 
            
         
         
            
               –modified gross reductions in the Gross National Income (GNI)-based own resource for Denmark, Germany, the Netherlands, Austria and Sweden. 
            
            
            
               Change of own resources ceilings
            
            
               The budget is financed by own resources and other revenue. The overall amount of own resources needed to finance the budget is determined by the amount of total expenditure minus other revenue. 
            
            
               The ORD 2020 sets the overall ceiling for own resources in 2021 at 1,40% of the total EU GNI and the maximum amount for commitments at 1,46% of EU GNI. Both ceilings are temporarily increased by 0,6 percentage points to cover all liabilities of the Union resulting from the borrowing for NextGenerationEU until all such liabilities have ceased to exist, and at the latest by 31 December 2058.
            
            
               The total amount of own resources (Title 1 in the revenue part of the budget) needed to finance the appropriations for payments in the Budget 2021 is the equivalent of 1,13 % of the EU GNI. It is almost exclusively related to the financing of expenditure counted against the permanent ceiling for own resources of 1,40% EU GNI, leaving a margin of 0,27% EU GNI. The amount of own resources for financing liabilities stemming from NextGenerationEU and counted against the temporary increase of 0,6% EU GNI is marginal in 2021 (i.e. less than 0,0003% EU GNI).
            
            
               2.
                     Update of revenue
            
            
               2.1
                     Overall impact of DAB 4/2021 on the distribution of total own resources payments between Member States
            
            
               The revised forecasts for 2021 agreed in the 181st ACOR meeting on 26 May 2021 are based on ORD 2020. The following adjustments of the revenue side of the budget are required: 
            
            
               –an update of the estimates for Traditional Own Resources (TOR) as well as for the own resources based on the Value Added Tax (VAT) and Gross National Income (GNI), to take account of more recent economic forecasts and new provisions in ORD 2020;
            
            
               –the introduction of a new own resource based on non-recycled plastic packaging waste; and
            
            
               –the introduction of the gross reductions in the annual GNI-based contributions for Denmark, Germany, the Netherlands, Austria and Sweden.
            
            
               These adjustments are presented in sections 2.2-2.5.
            
            
               Moreover, the amount of other revenues is updated to take into account the revised United Kingdom contribution, definitely cashed fines and penalty payments until June 2021, and the contribution from the European Coal and Steel Community in relation to the reimbursement of the United Kingdom’s share of the net assets to the United Kingdom (see sections 2.7, 2.8 and 2.9 respectively).
            
            
               The overall impact of all the revenue adjustments of this DAB is shown in the summary table below. This table also shows the distribution of total own resources payments between Member States: as budgeted in the Budget 2021, as included in Draft Amending Budget No 3 (DAB 3/2021)
                  8
               , and finally as included in this DAB 4/2021.
            
            
               Distribution of total own resources payments by Member States (in million EUR)
            
            
                     
                         
                     
                  
                  
                     
                        Budget 2021
                     
                  
                  
                     
                        DAB 3/2021
                     
                  
                  
                     
                        DAB 4/2021
                     
                  
               
                     
                         
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
               
                     
                        BE
                     
                  
                  
                     
                        6 898,2
                     
                  
                  
                     
                        6 993,0
                     
                  
                  
                     
                        6 941,8  
                     
                  
               
                     
                        BG
                     
                  
                  
                     
                        704,8
                     
                  
                  
                     
                        716,8
                     
                  
                  
                     
                         770,3  
                     
                  
               
                     
                        CZ
                     
                  
                  
                     
                        2 290,3
                     
                  
                  
                     
                        2 329,7
                     
                  
                  
                     
                         2 509,3  
                     
                  
               
                     
                        DK
                     
                  
                  
                     
                        3 482,3
                     
                  
                  
                     
                        3 544,9
                     
                  
                  
                     
                         3 432,8  
                     
                  
               
                     
                        DE
                     
                  
                  
                     
                        39 776,9
                     
                  
                  
                     
                        40 483,3
                     
                  
                  
                     
                         38 000,1  
                     
                  
               
                     
                        EE
                     
                  
                  
                     
                        323,4
                     
                  
                  
                     
                        328,9
                     
                  
                  
                     
                         348,1  
                     
                  
               
                     
                        IE
                     
                  
                  
                     
                        2847,4
                     
                  
                  
                     
                        2 899,4
                     
                  
                  
                     
                         3 282,9  
                     
                  
               
                     
                        EL
                     
                  
                  
                     
                        2 044,5
                     
                  
                  
                     
                        2 080,0
                     
                  
                  
                     
                         2 019,7  
                     
                  
               
                     
                        ES
                     
                  
                  
                     
                        13 629,4
                     
                  
                  
                     
                        13 868,2
                     
                  
                  
                     
                         14 255,2  
                     
                  
               
                     
                        FR
                     
                  
                  
                     
                        26 783,9
                     
                  
                  
                     
                        27 272,1
                     
                  
                  
                     
                         28 413,5  
                     
                  
               
                     
                        HR
                     
                  
                  
                     
                        566,5
                     
                  
                  
                     
                        576,6
                     
                  
                  
                     
                         608,0  
                     
                  
               
                     
                        IT
                     
                  
                  
                     
                        19 086,3
                     
                  
                  
                     
                        19 430,0
                     
                  
                  
                     
                         20 090,4  
                     
                  
               
                     
                        CY
                     
                  
                  
                     
                        239,9
                     
                  
                  
                     
                        244,0
                     
                  
                  
                     
                         250,6  
                     
                  
               
                     
                        LV
                     
                  
                  
                     
                        348,7
                     
                  
                  
                     
                        354,8
                     
                  
                  
                     
                         368,1  
                     
                  
               
                     
                        LT
                     
                  
                  
                     
                        580,6
                     
                  
                  
                     
                        590,1
                     
                  
                  
                     
                         612,8  
                     
                  
               
                     
                        LU
                     
                  
                  
                     
                        486,5
                     
                  
                  
                     
                        495,5
                     
                  
                  
                     
                         482,9  
                     
                  
               
                     
                        HU
                     
                  
                  
                     
                        1 526,0
                     
                  
                  
                     
                        1 552,3
                     
                  
                  
                     
                         1 756,0  
                     
                  
               
                     
                        MT
                     
                  
                  
                     
                        142,2
                     
                  
                  
                     
                        144,6
                     
                  
                  
                     
                         149,3  
                     
                  
               
                     
                        NL
                     
                  
                  
                     
                        10 552,0
                     
                  
                  
                     
                        10 708,0
                     
                  
                  
                     
                         9 858,9  
                     
                  
               
                     
                        AT
                     
                  
                  
                     
                        4 240,5
                     
                  
                  
                     
                        4 319,0
                     
                  
                  
                     
                         3 817,2  
                     
                  
               
                     
                        PL
                     
                  
                  
                     
                        5 821,2
                     
                  
                  
                     
                        5 917,8
                     
                  
                  
                     
                         6 609,1  
                     
                  
               
                     
                        PT
                     
                  
                  
                     
                        2 325,1
                     
                  
                  
                     
                        2 365,9
                     
                  
                  
                     
                         2 530,0  
                     
                  
               
                     
                        RO
                     
                  
                  
                     
                        2 355,9
                     
                  
                  
                     
                        2 399,1
                     
                  
                  
                     
                         2 596,4  
                     
                  
               
                     
                        SI
                     
                  
                  
                     
                        572,8
                     
                  
                  
                     
                        582,2
                     
                  
                  
                     
                         584,0  
                     
                  
               
                     
                        SK
                     
                  
                  
                     
                        1 017,7
                     
                  
                  
                     
                        1 036,3
                     
                  
                  
                     
                         1 070,9  
                     
                  
               
                     
                        FI
                     
                  
                  
                     
                        2 552,7
                     
                  
                  
                     
                        2 599,7
                     
                  
                  
                     
                         2 734,7  
                     
                  
               
                     
                        SE
                     
                  
                  
                     
                        5 173,5
                     
                  
                  
                     
                        5 265,9
                     
                  
                  
                     
                         4 985,1  
                     
                  
               
                     
                        EU
                     
                  
                  
                     
                        156 369,2
                     
                  
                  
                     
                        159 098,1
                     
                  
                  
                     
                        159 078,1
                     
                  
               
                     
                        UK
                     
                  
                  
                     
                        498,0
                     
                  
                  
                     
                        498,0
                     
                  
                  
                     
                        462,2
                     
                  
               
                     
                        EU + UK
                     
                  
                  
                     
                        156 867,4
                     
                  
                  
                     
                        159 596,2
                     
                  
                  
                     
                        159 540,3
                     
                  
               
                  
            
            
               2.2
                     Revision of the forecasts of TOR, VAT and GNI bases
            
            
               In line with Artilce 44(1)(b) of the financial regulation
                  9
               , the Commission proposes to revise the financing of the budget on the basis of more recent economic forecasts. According to the established practice, the revised revenue forecasts is agreed with the Member States in the ACOR forecast procedure. In addition, this year the revision also takes into account the entry into force on 1 June 2021 of ORD 2020, applicable from 1 January 2021. 
            
         
         
            
               The revision concerns the forecast of TOR to be paid to the budget in 2021 as well as the forecast of the 2021 VAT and GNI bases. The forecast in the Budget 2021 was agreed in the 178th ACOR meeting, which was held in written procedure from 19-25 May 2020. The revision in the present DAB 4/2021 takes into account the agreed forecasts of the 181st ACOR meeting based on ORD 2020. 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 2021 Spring economic forecast
                  10
               , which predicts that the EU economy will return to its pre-crisis level by the end of 2022. After the historic downturn in the first part of 2020 and another setback in late 2020, the pandemic is still setting the course for 2021-2022. However, the recovery is already underway. As containment measures are gradually relaxed as vaccinations are progressing, economic activity is set to accelerate in the third quarter and to remain solid in the last quarter of 2021. All in all, the EU economy is forecast to grow by 4,2 % in real terms in 2021. The expected rebound in global activity and trade, and the growth impulse of NextGenerationEU, contribute to the brighter outlook for all Member States.
            
            
               The economic scenario underlying the 2021 budget is broadly confirmed by the latest estimates:
            
            
               –Total customs duties to be collected in 2021, net of 25 % collection costs
                  11
                and including the actual United Kingdom payments
                  12
               , are forecast at EUR 17 348,1 million, which represents a decrease of 1,46 % compared with the forecast of EUR 17 605,7 million included in the 2021 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 customs duties, i.e. January – April 2021). The traditional method appears more suitable to capture the nascent economic recovery than the extrapolation method, which – being backward looking – would not capture the expected trend reversal. On the other hand, the traditional forecast is associated with uncertainty about the time and strength of the upswing and when and how much it will stimulate trade. Therefore, it was agreed in the ACOR meeting to use for the revision of the 2021 TOR forecast the average of the traditional and the extrapolation forecasts. This allows to take into account the emerging recovery and to ensure sound budget management.
            
            
               –The total 2021 EU uncapped VAT base is now forecast at EUR 6 007 338,8 million, which represents a decrease of 0,25 % compared to the May 2020 forecast of EUR 6 022 498,8 million. The total 2021 EU capped VAT base
                  13
                is forecast at EUR 5 980 264,0 million, which represents a decrease of 0,15 % compared to the May 2020 forecast of EUR 5 989 163,8 million. The updated forecast takes into account the simplified definition of the VAT base as provided by ORD 2020.
            
            
               –The total 2021 EU GNI base is forecast at EUR 14 068 521,0 million, which is an increase of 0,43 % compared to the May 2020 forecast of EUR 14 007 758,4 million.
            
            
               The exchange rates of 31 December 2020 have been used for converting the forecast VAT and GNI bases in national currency into euro (for the eight Member States that are not members of the euro area). This avoids distortions, since this rate is used to convert budgeted own resources payments from euro into national currency when the amounts are called in (as stipulated in Article 10a(1) of Council Regulation 609/2014
                  14
               ).
            
            
               The revised forecasts of TOR, uncapped VAT bases and GNI bases for 2021, as adopted at the 181st ACOR meeting, are set out in the following table:
            
            
               Revised forecasts of TOR, VAT and GNI bases for 2021 (in million EUR)
            
            
                     
                         
                     
                  
                  
                     
                        Customs
                           (75%)
                     
                  
                  
                     
                        Uncapped VAT bases
                     
                  
                  
                     
                        GNI bases
                     
                  
                  
                     
                        Capped 
                           VAT bases
                           15
                        
                     
                  
               
                     
                        BE
                     
                  
                  
                     
                          1 888,4
                     
                  
                  
                     
                        196 802,8
                     
                  
                  
                     
                        480 972,5
                     
                  
                  
                     
                        196 802,8
                     
                  
               
                     
                        BG
                     
                  
                  
                     
                           85,5
                     
                  
                  
                     
                        31 260,4
                     
                  
                  
                     
                        63 455,1
                     
                  
                  
                     
                        31 260,4
                     
                  
               
                     
                        CZ
                     
                  
                  
                     
                           244,0
                     
                  
                  
                     
                        90 876,1
                     
                  
                  
                     
                        215 690,5
                     
                  
                  
                     
                        90 876,1
                     
                  
               
                     
                        DK
                     
                  
                  
                     
                           331,1
                     
                  
                  
                     
                        124 558,2
                     
                  
                  
                     
                        333 000,2
                     
                  
                  
                     
                        124 558,2
                     
                  
               
                     
                        DE
                     
                  
                  
                     
                          3 792,8
                     
                  
                  
                     
                        1 472 093,3
                     
                  
                  
                     
                        3 590 155,4
                     
                  
                  
                     
                        1 472 093,3
                     
                  
               
                     
                        EE
                     
                  
                  
                     
                           32,6
                     
                  
                  
                     
                        13 680,3
                     
                  
                  
                     
                        28 103,0
                     
                  
                  
                     
                        13 680,3
                     
                  
               
                     
                        IE
                     
                  
                  
                     
                           229,9
                     
                  
                  
                     
                        94 872,6
                     
                  
                  
                     
                        292 535,4
                     
                  
                  
                     
                        94 872,6
                     
                  
               
                     
                        EL
                     
                  
                  
                     
                           198,6
                     
                  
                  
                     
                        78 327,3
                     
                  
                  
                     
                        171 568,7
                     
                  
                  
                     
                        78 327,3
                     
                  
               
                     
                        ES
                     
                  
                  
                     
                          1 311,2
                     
                  
                  
                     
                        551 677,5
                     
                  
                  
                     
                        1 204 982,9
                     
                  
                  
                     
                        551 677,5
                     
                  
               
                     
                        FR
                     
                  
                  
                     
                          1 619,6
                     
                  
                  
                     
                        1 133 169,8
                     
                  
                  
                     
                        2 470 396,1
                     
                  
                  
                     
                        1 133 169,8
                     
                  
               
                     
                        HR
                     
                  
                  
                     
                           36,9
                     
                  
                  
                     
                        34 656,2
                     
                  
                  
                     
                        53 031,3
                     
                  
                  
                     
                        26 515,7
                     
                  
               
                     
                        IT
                     
                  
                  
                     
                          1 551,0
                     
                  
                  
                     
                        686 238,0
                     
                  
                  
                     
                        1 754 774,7
                     
                  
                  
                     
                        686 238,0
                     
                  
               
                     
                        CY
                     
                  
                  
                     
                           25,2
                     
                  
                  
                     
                        15 517,10
                     
                  
                  
                     
                        21 218,1
                     
                  
                  
                     
                        10 609,1
                     
                  
               
                     
                        LV
                     
                  
                  
                     
                           37,7
                     
                  
                  
                     
                        13 544,60
                     
                  
                  
                     
                        30 672,7
                     
                  
                  
                     
                        13 544,6
                     
                  
               
                     
                        LT
                     
                  
                  
                     
                           98,2
                     
                  
                  
                     
                        20 474,70
                     
                  
                  
                     
                        49 349,4
                     
                  
                  
                     
                        20 474,7
                     
                  
               
                     
                        LU
                     
                  
                  
                     
                           18,9
                     
                  
                  
                     
                        31 810,70
                     
                  
                  
                     
                        42 997,7
                     
                  
                  
                     
                        21 498,9
                     
                  
               
                     
                        HU
                     
                  
                  
                     
                           173,5
                     
                  
                  
                     
                        56 875,00
                     
                  
                  
                     
                        140 180,2
                     
                  
                  
                     
                        56 875,0
                     
                  
               
                     
                        MT
                     
                  
                  
                     
                           12,5
                     
                  
                  
                     
                        7 431,50
                     
                  
                  
                     
                        12 381,4
                     
                  
                  
                     
                        6 190,7
                     
                  
               
                     
                        NL
                     
                  
                  
                     
                          3 111,6
                     
                  
                  
                     
                        349 683,60
                     
                  
                  
                     
                        829 752,3
                     
                  
                  
                     
                        349 683,6
                     
                  
               
                     
                        AT
                     
                  
                  
                     
                           205,4
                     
                  
                  
                     
                        178 286,20
                     
                  
                  
                     
                        390 523,5
                     
                  
                  
                     
                        178 286,2
                     
                  
               
                     
                        PL
                     
                  
                  
                     
                           776,9
                     
                  
                  
                     
                        256 446,50
                     
                  
                  
                     
                        523 232,9
                     
                  
                  
                     
                        256 446,5
                     
                  
               
                     
                        PT
                     
                  
                  
                     
                           160,5
                     
                  
                  
                     
                        107 689,50
                     
                  
                  
                     
                        210 431,8
                     
                  
                  
                     
                        105 215,9
                     
                  
               
                     
                        RO
                     
                  
                  
                     
                           180,0
                     
                  
                  
                     
                        77 490,00
                     
                  
                  
                     
                        230 574,9
                     
                  
                  
                     
                        77 490,0
                     
                  
               
                     
                        SI
                     
                  
                  
                     
                           76,3
                     
                  
                  
                     
                        22 102,50
                     
                  
                  
                     
                        48 075,8
                     
                  
                  
                     
                        22 102,5
                     
                  
               
                     
                        SK
                     
                  
                  
                     
                           78,0
                     
                  
                  
                     
                        36 792,30
                     
                  
                  
                     
                        94 497,9
                     
                  
                  
                     
                        36 792,3
                     
                  
               
                     
                        FI
                     
                  
                  
                     
                           136,5
                     
                  
                  
                     
                        95 311,40
                     
                  
                  
                     
                        250 175,9
                     
                  
                  
                     
                        95 311,4
                     
                  
               
                     
                        SE
                     
                  
                  
                     
                           473,0
                     
                  
                  
                     
                        229 670,70
                     
                  
                  
                     
                        535 790,7
                     
                  
                  
                     
                        229 670,7
                     
                  
               
                     
                        EU
                     
                  
                  
                     
                        16 886,0
                     
                  
                  
                     
                         6 007 338,8
                     
                  
                  
                     
                          14 068 521,0
                     
                  
                  
                     
                          5 980 264,0
                     
                  
               
                     
                        UK
                     
                  
                  
                     
                           462,2
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               2.3
                     Adjustment of the collection costs for TOR for the year 2021
            
            
               For the calculation of the financing of this draft amending budget, TOR (sugar levies and custom duties) correspond to the amounts as adopted at the 181st ACOR meeting on 26 May 2021, so forecasted amounts.
            
            
               From 1 June 2021 (date of the entry into force of ORD 2020) onwards, Member States have to make available TOR taking into account the new 25 % collection costs.  
            
            
               As ORD 2020 applies from 1 January 2021, the collection costs (20% under ORD 2014) for TOR made available to the Commission between 1 March 2021 and 31 May 2021
                  16
                must be adjusted to the increased rate (25%). The amounts concerned are indicated in the table below and have to be returned by the Commission at the same date as the implementation of this draft amending budget, once adopted by the European Parliament and the Council.
            
            
               Budgetary year 2021 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        5% of sugar levies collected from March to May 2021
                     
                  
                  
                     
                        5% of custom duties collected from March to May 2021
                     
                  
                  
                     
                        Total 
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) = (1 +2)
                     
                  
               
                     
                        BE
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        25 204 913
                     
                  
                  
                     
                        25 204 913
                     
                  
               
                     
                        BG
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        1 479 180
                     
                  
                  
                     
                        1 479 180
                     
                  
               
                     
                        CZ
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        4 661 203
                     
                  
                  
                     
                        4 661 203
                     
                  
               
                     
                        DK
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        5 450 436
                     
                  
                  
                     
                        5 450 436
                     
                  
               
                     
                        DE
                     
                  
                  
                     
                         121 767
                     
                  
                  
                     
                        58 175 665
                     
                  
                  
                     
                        58 297 432
                     
                  
               
                     
                        EE
                     
                  
                  
                     
                        —   
                     
                  
                  
                     
                         602 495
                     
                  
                  
                     
                         602 495
                     
                  
               
                     
                        IE
                     
                  
                  
                     
                        —   
                     
                  
                  
                     
                        5 615 727
                     
                  
                  
                     
                        5 615 727
                     
                  
               
                     
                        EL
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        3 245 229
                     
                  
                  
                     
                        3 245 229
                     
                  
               
                     
                        ES
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        20 686 972
                     
                  
                  
                     
                        20 686 972
                     
                  
               
                     
                        FR
                     
                  
                  
                     
                         1 731
                     
                  
                  
                     
                        27 033 109
                     
                  
                  
                     
                        27 034 840
                     
                  
               
                     
                        HR
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         618 319
                     
                  
                  
                     
                         618 319
                     
                  
               
                     
                        IT
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        28 687 399
                     
                  
                  
                     
                        28 687 399
                     
                  
               
                     
                        CY
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         440 664
                     
                  
                  
                     
                         440 664
                     
                  
               
                     
                        LV
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         676 108
                     
                  
                  
                     
                         676 108
                     
                  
               
                     
                        LT
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        1 868 964
                     
                  
                  
                     
                        1 868 964
                     
                  
               
                     
                        LU
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         263 887
                     
                  
                  
                     
                         263 887
                     
                  
               
                     
                        HU
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        2 956 348
                     
                  
                  
                     
                        2 956 348
                     
                  
               
                     
                        MT
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         220 485
                     
                  
                  
                     
                         220 485
                     
                  
               
                     
                        NL
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        41 683 100
                     
                  
                  
                     
                        41 683 100
                     
                  
               
                     
                        AT
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        3 514 625
                     
                  
                  
                     
                        3 514 625
                     
                  
               
                     
                        PL
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        14 916 781
                     
                  
                  
                     
                        14 916 781
                     
                  
               
                     
                        PT
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        2 504 152
                     
                  
                  
                     
                        2 504 152
                     
                  
               
                     
                        RO
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        3 200 741
                     
                  
                  
                     
                        3 200 741
                     
                  
               
                     
                        SI
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        1 606 963
                     
                  
                  
                     
                        1 606 963
                     
                  
               
                     
                        SK
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        1 501 351
                     
                  
                  
                     
                        1 501 351
                     
                  
               
                     
                        FI
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        2 086 852
                     
                  
                  
                     
                        2 086 852
                     
                  
               
                     
                        SE
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                        7 247 587
                     
                  
                  
                     
                        7 247 587
                     
                  
               
                     
                        Total EU
                     
                  
                  
                     
                         123 498
                     
                  
                  
                     
                        266 149 255
                     
                  
                  
                     
                        266 272 753
                     
                  
               
               2.4
                     Forecast of non-recycled plastic packaging waste for 2021
            
            
               ORD 2020 has established a new own resource based on non-recycled plastic packaging waste; that new own resource is introduced in the 2021 budget.
            
            
               The forecast of non-recycled plastic packaging waste in the EU was agreed in the 181st ACOR meeting on 26 May 2021 and amounts to 8 172 841,5 tons in 2021. 
            
            
               Non-recycled plastic packaging waste results from the difference between plastic packaging waste and the recycled quantity thereof. The forecast of plastic packaging waste is based on the following method: the annual growth rates of GNI in constant prices for 2017/2018-2021 according to the latest available Commission economic forecast are applied to the latest outturn data for plastic packaging waste (2018 for most Member States and 2017 for Greece, Malta, the Netherlands and Slovenia). 
            
         
         
            
               Member States’ recycling rates are assumed to follow a linear convergence path between the recycling rate based on the latest available outturn data (2017/2018) and the EU recycling target of 50 % to be met by 2025. The increase of recycling rates is capped at 2 percentage points per year to ensure a realistic convergence path. The recycling rate of Member States having already reached or surpassed the target in 2017/2018 is kept constant.
            
            
                Forecasts of non-recycled plastic packaging waste for 2021 (in tons)
            
            
                     
                         
                     
                  
                  
                     
                        Plastic packaging waste that is not recycled
                     
                  
               
                     
                        BE
                     
                  
                  
                     
                        188 765,8
                     
                  
               
                     
                        BG
                     
                  
                  
                     
                        55 217,4
                     
                  
               
                     
                        CZ
                     
                  
                  
                     
                        113 991,0
                     
                  
               
                     
                        DK
                     
                  
                  
                     
                        155 649,8
                     
                  
               
                     
                        DE
                     
                  
                  
                     
                        1 653 958,1
                     
                  
               
                     
                        EE
                     
                  
                  
                     
                        33 101,3
                     
                  
               
                     
                        IE
                     
                  
                  
                     
                        182 203,7
                     
                  
               
                     
                        EL
                     
                  
                  
                     
                        101 292,8
                     
                  
               
                     
                        ES
                     
                  
                  
                     
                        785 268,6
                     
                  
               
                     
                        FR
                     
                  
                  
                     
                        1 559 059,4
                     
                  
               
                     
                        HR
                     
                  
                  
                     
                        36 471,1
                     
                  
               
                     
                        IT
                     
                  
                  
                     
                        1 166 477,1
                     
                  
               
                     
                        CY
                     
                  
                  
                     
                        7 972,4
                     
                  
               
                     
                        LV
                     
                  
                  
                     
                        26 008,8
                     
                  
               
                     
                        LT
                     
                  
                  
                     
                        24 671,4
                     
                  
               
                     
                        LU
                     
                  
                  
                     
                        17 519,7
                     
                  
               
                     
                        HU
                     
                  
                  
                     
                        231 488,2
                     
                  
               
                     
                        MT
                     
                  
                  
                     
                        10 744,0
                     
                  
               
                     
                        NL
                     
                  
                  
                     
                        256 365,0 
                     
                  
               
                     
                        AT
                     
                  
                  
                     
                        185 195,5
                     
                  
               
                     
                        PL
                     
                  
                  
                     
                        611 296,8
                     
                  
               
                     
                        PT
                     
                  
                  
                     
                        248 276,5
                     
                  
               
                     
                        RO
                     
                  
                  
                     
                        220 954,9 
                     
                  
               
                     
                        SI
                     
                  
                  
                     
                        20 773,2
                     
                  
               
                     
                        SK
                     
                  
                  
                     
                        65 362,7
                     
                  
               
                     
                        FI
                     
                  
                  
                     
                        86 758,5
                     
                  
               
                     
                        SE
                     
                  
                  
                     
                        127 997,8
                     
                  
               
                     
                        EU
                     
                  
                  
                     
                          8 172 841,5
                     
                  
               
               The Member States contributions from the plastic packaging waste is presented in Table 3 of the accompanying budgetary annex.
            
            
               2.5
                     Gross reductions in the annual GNI-based contributions
            
            
               ORD 2020 grants five Member States a gross reduction in their annual GNI-based contributions for the 2021-2027 period. The annual gross reductions amount to EUR 377 million for Denmark, EUR 3 671 million for Germany, EUR 1 921 million for the Netherlands, EUR 565 million for Austria, and EUR 1 069 million for Sweden. These amounts are expressed in 2020 prices and need to be adjusted to current prices by applying the most recent gross domestic product deflator for the Union expressed in euro. The gross reductions are to be financed by all Member States.
            
            
               The following table provides an overview of the gross reductions and their financing:
            
            
               Budgetary year 2021 (in EUR)
            
            
                     
                        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)
                     
                  
               
                     
                        BE
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        3,42
                     
                  
                  
                     
                         263 254 981  
                     
                  
                  
                     
                         263 254 981  
                     
                  
               
                     
                        BG
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        0,45
                     
                  
                  
                     
                         34 731 448  
                     
                  
                  
                     
                         34 731 448  
                     
                  
               
                     
                        CZ
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        1,53
                     
                  
                  
                     
                         118 055 811  
                     
                  
                  
                     
                         118 055 811  
                     
                  
               
                     
                        DK
                     
                  
                  
                     
                        - 381 822 181  
                     
                  
                  
                     
                        2,37
                     
                  
                  
                     
                         182 263 978  
                     
                  
                  
                     
                        - 199 558 203  
                     
                  
               
                     
                        DE
                     
                  
                  
                     
                        - 3 717 955 506  
                     
                  
                  
                     
                        25,52
                     
                  
                  
                     
                         1 965 031 870  
                     
                  
                  
                     
                        - 1 752 923 636  
                     
                  
               
                     
                        EE
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        0,20
                     
                  
                  
                     
                         15 381 866  
                     
                  
                  
                     
                         15 381 866  
                     
                  
               
                     
                        IE
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        2,08
                     
                  
                  
                     
                         160 116 017  
                     
                  
                  
                     
                         160 116 017  
                     
                  
               
                     
                        EL
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        1,22
                     
                  
                  
                     
                         93 906 231  
                     
                  
                  
                     
                         93 906 231  
                     
                  
               
                     
                        ES
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        8,57
                     
                  
                  
                     
                         659 534 069  
                     
                  
                  
                     
                         659 534 069  
                     
                  
               
                     
                        FR
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        17,56
                     
                  
                  
                     
                         1 352 143 996  
                     
                  
                  
                     
                         1 352 143 996  
                     
                  
               
                     
                        HR
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        0,38
                     
                  
                  
                     
                         29 026 096  
                     
                  
                  
                     
                         29 026 096  
                     
                  
               
                     
                        IT
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        12,47
                     
                  
                  
                     
                         960 456 533  
                     
                  
                  
                     
                         960 456 533  
                     
                  
               
                     
                        CY
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        0,15
                     
                  
                  
                     
                         11 613 492  
                     
                  
                  
                     
                         11 613 492  
                     
                  
               
                     
                        LV
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        0,22
                     
                  
                  
                     
                         16 788 363  
                     
                  
                  
                     
                         16 788 363  
                     
                  
               
                     
                        LT
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        0,35
                     
                  
                  
                     
                         27 010 849  
                     
                  
                  
                     
                         27 010 849  
                     
                  
               
                     
                        LU
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        0,31
                     
                  
                  
                     
                         23 534 316  
                     
                  
                  
                     
                         23 534 316  
                     
                  
               
                     
                        HU
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        1,00
                     
                  
                  
                     
                         76 726 083  
                     
                  
                  
                     
                         76 726 083  
                     
                  
               
                     
                        MT
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        0,09
                     
                  
                  
                     
                         6 776 822  
                     
                  
                  
                     
                         6 776 822  
                     
                  
               
                     
                        NL
                     
                  
                  
                     
                        - 1 945 571 377  
                     
                  
                  
                     
                        5,90
                     
                  
                  
                     
                         454 155 748  
                     
                  
                  
                     
                        - 1 491 415 629  
                     
                  
               
                     
                        AT
                     
                  
                  
                     
                        - 572 226 876  
                     
                  
                  
                     
                        2,78
                     
                  
                  
                     
                         213 748 721  
                     
                  
                  
                     
                        - 358 478 155  
                     
                  
               
                     
                        PL
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        3,72
                     
                  
                  
                     
                         286 385 744  
                     
                  
                  
                     
                         286 385 744  
                     
                  
               
                     
                        PT
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        1,50
                     
                  
                  
                     
                         115 177 519  
                     
                  
                  
                     
                         115 177 519  
                     
                  
               
                     
                        RO
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        1,64
                     
                  
                  
                     
                         126 202 623  
                     
                  
                  
                     
                         126 202 623  
                     
                  
               
                     
                        SI
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        0,34
                     
                  
                  
                     
                         26 313 758  
                     
                  
                  
                     
                         26 313 758  
                     
                  
               
                     
                        SK
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        0,67
                     
                  
                  
                     
                         51 722 381  
                     
                  
                  
                     
                         51 722 381  
                     
                  
               
                     
                        FI
                     
                  
                  
                     
                         0  
                     
                  
                  
                     
                        1,78
                     
                  
                  
                     
                         136 931 013  
                     
                  
                  
                     
                         136 931 013  
                     
                  
               
                     
                        SE
                     
                  
                  
                     
                        - 1 082 673 505  
                     
                  
                  
                     
                        3,81
                     
                  
                  
                     
                         293 259 117  
                     
                  
                  
                     
                        - 789 414 388  
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        - 7 700 249 445  
                     
                  
                  
                     
                         100  
                     
                  
                  
                     
                         7 700 249 445  
                     
                  
                  
                     
                         0  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
            
                     
                        EU GDP price deflator, in EUR, (Spring 2020 economic forecast) :
                            (a) 2020 EU27 = 105,9188 / (b) 2021 EU27 = 107,2736
                     
                  
               
                     
                        Lump-sum for Denmark: in 2021 prices:                
                           377 000 000 EUR x [ (b/a)  ] 
                     
                  
                  
                     
                        381 822 181
                     
                  
                  
                     
                        EUR
                     
                  
               
                     
                        Lump-sum for Germany: in 2021 prices:                
                           3 671 000 000 EUR x [ (b/a)  ] 
                     
                  
                  
                     
                        3 717 955 506
                     
                  
                  
                     
                        EUR
                     
                  
               
                     
                        Lump-sum for Netherlands: in 2021 prices:                
                           1 921 000 000 EUR x [ (b/a)  ] 
                     
                  
                  
                     
                        1 945 571 377
                     
                  
                  
                     
                        EUR
                     
                  
               
                     
                        Lump-sum for Austria: in 2021 prices:                
                           565 000 000 EUR x [ (b/a)  ] 
                     
                  
                  
                     
                        572 226 876
                     
                  
                  
                     
                        EUR
                     
                  
               
                     
                        Lump-sum for Sweden: in 2021 prices:                
                           1 069 000 000 EUR x [ (b/a)  ] 
                     
                  
                  
                     
                        1 082 673 505
                     
                  
                  
                     
                        EUR
                     
                  
               
            
               2.6
                     Impact on the GNI-based own resource contribution for 2021
            
            
               The impact of ORD 2020 is calculated based on the 2021 budget (including DAB 3/2021), updated with the latest available data for the GNI base for 2021 agreed in the ACOR meeting of 26 May 2021. 
            
            
               Taking into account the increased rate of collection costs for TOR, the simplified VAT base, and the new own resource based on non-recycled plastic packaging waste, the amount of own resources other than GNI increased by EUR 5 542 760 620. Together with the increase of the other revenues by EUR 55 964 750, this decreases the GNI contribution by EUR 5 598 725 370.
            
            
               In order to respect the principle of equilibrium applicable to the budget of the European Union, the uniform rate to be applied to the sum of all Member States’ GNI has to be recalculated taking into account all 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 plastic packaging waste-based own resource contributions) / 1 % of GNI
            
            
               Uniform rate:
            
            
               = (170 557 881 854 – 11 017 622 874 – 17 348 140 020 – 17 940 791 850 – 5 827 020 000) /140 685 210 000 
            
         
         
            
               = 0,841767994730932
            
            
               The revised GNI-based own resources contributions considering the new uniform rate are set out in the following table:
            
            
               Budgetary year 2021 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        1% of GNI base used for DAB3/2021    
                     
                  
                  
                     
                        Uniform rate of GNI-based own resource (in %) according to DAB3/2021
                     
                  
                  
                     
                        1% of GNI base 
                     
                     
                        ORD 2020
                     
                     
                        (Agreed ACOR forecast) 
                     
                  
                  
                     
                        Uniform rate of GNI-based own resource (in %)
                     
                     
                         ORD 2020
                     
                  
                  
                     
                        Difference in the GNI
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5) = (3 x 4) - (1 x 2)
                     
                  
               
                     
                        BE
                     
                  
                  
                     
                        4 864 031 000
                     
                  
                  
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                        0,8853881
                     
                  
                  
                     
                        4 809 725 000  
                     
                  
                  
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                        0,8417680
                     
                  
                  
                     
                        -257 882 824
                     
                  
               
                     
                        BG
                     
                  
                  
                     
                        617 870 000
                     
                  
                  
                     
                  
                  
                     
                         634 551 000  
                     
                  
                  
                     
                  
                  
                     
                        -12 910 051
                     
                  
               
                     
                        CZ
                     
                  
                  
                     
                        2 022 941 000
                     
                  
                  
                     
                  
                  
                     
                         2 156 905 000  
                     
                  
                  
                     
                  
                  
                     
                        24 525 614
                     
                  
               
                     
                        DK
                     
                  
                  
                     
                        3 211 846 000
                     
                  
                  
                     
                  
                  
                     
                         3 330 002 000  
                     
                  
                  
                     
                  
                  
                     
                        -40 641 271
                     
                  
               
                     
                        DE
                     
                  
                  
                     
                        36 264 852 000
                     
                  
                  
                     
                  
                  
                     
                         35 901 554 000  
                     
                  
                  
                     
                  
                  
                     
                        -1 887 690 984
                     
                  
               
                     
                        EE
                     
                  
                  
                     
                        280 944 000
                     
                  
                  
                     
                  
                  
                     
                         281 030 000  
                     
                  
                  
                     
                  
                  
                     
                        -12 182 427
                     
                  
               
                     
                        IE
                     
                  
                  
                     
                         2 666 688 000
                     
                  
                  
                     
                  
                  
                     
                         2 925 354 000  
                     
                  
                  
                     
                  
                  
                     
                        101 415 424
                     
                  
               
                     
                        EL
                     
                  
                  
                     
                        1 819 032 000
                     
                  
                  
                     
                  
                  
                     
                         1 715 687 000  
                     
                  
                  
                     
                  
                  
                     
                        -166 338 965
                     
                  
               
                     
                        ES
                     
                  
                  
                     
                        12 257 502 000
                     
                  
                  
                     
                  
                  
                     
                         12 049 829 000  
                     
                  
                  
                     
                  
                  
                     
                        -709 486 584
                     
                  
               
                     
                        FR
                     
                  
                  
                     
                        25 060 938 000
                     
                  
                  
                     
                  
                  
                     
                         24 703 961 000  
                     
                  
                  
                     
                  
                  
                     
                        -1 393 653 735
                     
                  
               
                     
                        HR
                     
                  
                  
                     
                        519 832 000
                     
                  
                  
                     
                  
                  
                     
                         530 313 000  
                     
                  
                  
                     
                  
                  
                     
                        -13 852 580
                     
                  
               
                     
                        IT
                     
                  
                  
                     
                        17 641 425 000
                     
                  
                  
                     
                  
                  
                     
                         17 547 747 000  
                     
                  
                  
                     
                  
                  
                     
                        -848 376 780
                     
                  
               
                     
                        CY
                     
                  
                  
                     
                        210 748 000
                     
                  
                  
                     
                  
                  
                     
                         212 181 000  
                     
                  
                  
                     
                  
                  
                     
                        -7 986 606
                     
                  
               
                     
                        LV
                     
                  
                  
                     
                        311 137 000
                     
                  
                  
                     
                  
                  
                     
                         306 727 000  
                     
                  
                  
                     
                  
                  
                     
                        -17 284 040
                     
                  
               
                     
                        LT
                     
                  
                  
                     
                        485 620 000
                     
                  
                  
                     
                  
                  
                     
                         493 494 000  
                     
                  
                  
                     
                  
                  
                     
                        -14 554 737
                     
                  
               
                     
                        LU
                     
                  
                  
                     
                        459 919 000
                     
                  
                  
                     
                  
                  
                     
                         429 977 000  
                     
                  
                  
                     
                  
                  
                     
                        -45 265 954
                     
                  
               
                     
                        HU
                     
                  
                  
                     
                        1 353 414 000
                     
                  
                  
                     
                  
                  
                     
                         1 401 802 000  
                     
                  
                  
                     
                  
                  
                     
                        -18 304 654
                     
                  
               
                     
                        MT
                     
                  
                  
                     
                        124 136 000
                     
                  
                  
                     
                  
                  
                     
                         123 814 000  
                     
                  
                  
                     
                  
                  
                     
                        -5 685 881
                     
                  
               
                     
                        NL
                     
                  
                  
                     
                        8 010 440 000
                     
                  
                  
                     
                  
                  
                     
                         8 297 523 000  
                     
                  
                  
                     
                  
                  
                     
                        -107 759 328
                     
                  
               
                     
                        AT
                     
                  
                  
                     
                        4 029 570 000
                     
                  
                  
                     
                  
                  
                     
                         3 905 235 000  
                     
                  
                  
                     
                  
                  
                     
                        -280 431 679
                     
                  
               
                     
                        PL
                     
                  
                  
                     
                        4 961 645 000
                     
                  
                  
                     
                  
                  
                     
                         5 232 329 000  
                     
                  
                  
                     
                  
                  
                     
                        11 425 419
                     
                  
               
                     
                        PT
                     
                  
                  
                     
                        2 094 027 000
                     
                  
                  
                     
                  
                  
                     
                         2 104 318 000  
                     
                  
                  
                     
                  
                  
                     
                        -82 679 141
                     
                  
               
                     
                        RO
                     
                  
                  
                     
                        2 218 111 000
                     
                  
                  
                     
                  
                  
                     
                         2 305 749 000  
                     
                  
                  
                     
                  
                  
                     
                        -22 983 475
                     
                  
               
                     
                        SI
                     
                  
                  
                     
                        483 776 000
                     
                  
                  
                     
                  
                  
                     
                         480 758 000  
                     
                  
                  
                     
                  
                  
                     
                        -23 642 838
                     
                  
               
                     
                        SK
                     
                  
                  
                     
                        952 528 000
                     
                  
                  
                     
                  
                  
                     
                         944 979 000  
                     
                  
                  
                     
                  
                  
                     
                        -47 903 923
                     
                  
               
                     
                        FI
                     
                  
                  
                     
                        2 408 894 000
                     
                  
                  
                     
                  
                  
                     
                         2 501 759 000  
                     
                  
                  
                     
                  
                  
                     
                        -26 905 537
                     
                  
               
                     
                        SE
                     
                  
                  
                     
                        4 745 718 000
                     
                  
                  
                     
                  
                  
                     
                         5 357 907 000  
                     
                  
                  
                     
                  
                  
                     
                        308 312 167
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        140 077 584 000
                     
                  
                  
                     
                  
                  
                     
                        140 685 210 000
                     
                  
                  
                     
                  
                  
                     
                        -5 598 725 370
                     
                  
               
               2.7
                     United Kingdom contribution
            
            
               The United Kingdom contribution is calculated based on Article 148 of the Agreement on the withdrawal of the United Kingdom from the European Union
                  17
                and covers the United Kingdom’s share in the outstanding commitments prior to 2021 to be paid in 2021 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 payments to be made by the Union to the United Kingdom related to the own resources corrections and adjustments for financial years until 2021. 
            
            
               The United Kingdom contribution is based on the United Kingdom’s share
                  18
               , 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 share was revised based on the annual accounts for 2020. For 2021, the revised provisional United Kingdom share is 12,358072326018200 %. This share will be adjusted in 2022 in accordance with Article 139 of the Withdrawal Agreement.
            
            
               The table below presents the composition of the United Kingdom contribution and quantifies the various elements already been included in the April invoice and elements to be included in the September invoice that are known at this stage. The revised amount of the United Kingdom contribution included in the DAB 4/2021 is calculated taking into account the payment modalities specified in Article 148 of the Withdrawal Agreement.
            
            
            
               Revised United Kingdom contribution in 2021 (in EUR)
            
            
                     
                  
                  
                     
                        Reference to the Article of the Withdrawal Agreement
                     
                  
                  
                     
                        2021
                     
                  
               
                     
                        Total United Kingdom contribution in 2021, of which:
                     
                  
                  
                     
                  
                  
                     
                        6 821 468 807
                     
                  
               
                     
                        1.
                     
                  
                  
                     
                        RAL prior 2021 – due for payment in 2021
                     
                  
                  
                     
                        Art. 140
                     
                  
                  
                     
                        7 171 796 760
                     
                  
               
                     
                        2.
                     
                  
                  
                     
                        Union's liabilities/Pensions
                     
                  
                  
                     
                        Art. 142
                     
                  
                  
                     
                        10 861 762
                     
                  
               
                     
                        3.
                     
                  
                  
                     
                        Traditional own resources
                     
                  
                  
                     
                        Art. 140(4), Art. 49(2)
                     
                  
                  
                     
                        -406 761 964
                     
                  
               
                     
                        4.
                     
                  
                  
                     
                        Own resources corrections and adjustments, of which:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        4.1
                     
                  
                  
                     
                        Surplus/deficit of 2020
                     
                  
                  
                     
                        Art.136(3)(a)
                     
                  
                  
                     
                        -81 962 641
                     
                  
               
                     
                        4.2
                     
                  
                  
                     
                        UK correction updates (2017-2019)
                     
                  
                  
                     
                        Art. 136
                     
                  
                  
                     
                        211 363 860
                     
                  
               
                     
                        4.3
                     
                  
                  
                     
                        VAT&GNI balances
                     
                  
                  
                     
                        Art. 136
                     
                  
                  
                     
                        81 906 199
                     
                  
               
                     
                        4.4
                     
                  
                  
                     
                        TOR/VAT/GNI corrections
                     
                  
                  
                     
                        Art. 136
                     
                  
                  
                     
                        29 686 725
                     
                  
               
                     
                        5.
                     
                  
                  
                     
                        Fines
                     
                  
                  
                     
                        Art. 141
                     
                  
                  
                     
                        -20 165 707
                     
                  
               
                     
                        6.
                     
                  
                  
                     
                        Contingent liabilities, of which:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        6.1
                     
                  
                  
                     
                        ELM, EFSI, EFSD, loans (Guarantee funds)
                     
                  
                  
                     
                        Art. 143
                     
                  
                  
                     
                        -93 304 525
                     
                  
               
                     
                        6.2
                     
                  
                  
                     
                        Financial Instruments
                     
                  
                  
                     
                        Art. 144
                     
                  
                  
                     
                        -46 298 550
                     
                  
               
                     
                        6.3
                     
                  
                  
                     
                        Legal cases (incl. fines)
                     
                  
                  
                     
                        Art. 147
                     
                  
                  
                     
                        20 654 711
                     
                  
               
                     
                        7.
                     
                  
                  
                     
                        ECSC net assets
                     
                  
                  
                     
                        Art. 145
                     
                  
                  
                     
                        -36 656 456
                     
                  
               
                     
                        8.
                     
                  
                  
                     
                        EIF investment
                     
                  
                  
                     
                        Art. 146
                     
                  
                  
                     
                        -6 609 097
                     
                  
               
                     
                        9.
                     
                  
                  
                     
                        Equipment and other property related to the provision of safeguards (under Euratom Treaty)
                     
                  
                  
                     
                        Art. 84(1)
                     
                  
                  
                     
                        42 481
                     
                  
               
                     
                        10.
                     
                  
                  
                     
                        Net financial corrections related to 2014-2020 or previous programme periods
                     
                  
                  
                     
                        Art. 140
                     
                  
                  
                     
                        -13 221 459
                     
                  
               
                     
                        11.
                     
                  
                  
                     
                        Access to networks/systems/data bases*
                     
                  
                  
                     
                        Art.34(2), Art. 50 and 53, Art. 62(2), Art. 63(1)(e), Art. 63(2), Art.99(3),Art. 100(2)
                     
                  
                  
                     
                        136 707
                     
                  
               
                     
                        *to be entered in the EU budget as assigned revenues
                     
                  
                  
                     
                  
                  
                     
                  
               
               2.8
                     Fines and penalty payments
            
            
               EUR  496 million of fines and penalty payments have been cashed from 1 January to 1 June 2021, of which: 
            
            
               ·EUR  433 million of competition fines;
            
            
               ·EUR  2,5 million of other non-assigned fines and penalty payments;
            
            
               For the two items above, the United Kingdom is entitled to receive its share according to the provisions of Articles 141 of the Withdrawal Agreement.
            
            
               ·EUR  61 million of penalty payments and lump sums imposed on Member States, which did not comply with a judgment of the Court of Justice of the European Union on their failure to fulfil an obligation under the Treaties.
            
            
               It is therefore proposed to increase the initial forecasts introduced in the 2021 budget (EUR  100 million) by EUR  396 million.
            
            
               The detail by line is shown in the table below.
            
            
                     
                  
                  
                     
                  
                  
                     
                        EUR
                     
                  
               
                     
                        Revenue line
                     
                  
                  
                     
                        Name
                     
                  
                  
                     
                        Budget 2021
                     
                  
                  
                     
                        DAB 4/2021
                     
                  
                  
                     
                        New amount
                     
                  
               
                     
                        4 2 0
                     
                  
                  
                     
                        Fines in connection with the implementation of the rules on competition
                     
                  
                  
                     
                        100 000 000
                     
                  
                  
                     
                        332 595 848
                     
                  
                  
                     
                        432 595 848
                     
                  
               
                     
                        4 2 1
                     
                  
                  
                     
                        Penalty payments and lump sums imposed on a Member State
                     
                  
                  
                     
                        p.m.
                     
                  
                  
                     
                        60 714 472
                     
                  
                  
                     
                        60 714 472
                     
                  
               
                     
                        4 2 9
                     
                  
                  
                     
                        Other non-assigned fines and penalty payments
                     
                  
                  
                     
                        p.m.
                     
                  
                  
                     
                        2 546 600
                     
                  
                  
                     
                        2 546 600
                     
                  
               
                     
                        Total
                              
                     
                  
                  
                     
                        100 000 000
                     
                  
                  
                     
                        395 856 920
                     
                  
                  
                     
                        495 856 920
                     
                  
               
         
            
               2.9
                     European Coal and Steel Community contribution
            
            
            
               According to Article 145 of the Withdrawal Agreement, the Union is liable to the United Kingdom for its share in the net assets of the European Coal and Steel Community (ECSC) in liquidation on 31 December 2020 (EUR 183 282 282). The related reimbursement shall be made in five equal annual instalments (EUR 36 656 456) from 2021 to 2025. 
            
            
               These reimbursements are to be fully compensated by the transfer of the United Kingdom share in the net assets of the ECSC to the Union’s budget in the form of annual contributions from 2021 to 2025. For this purpose, it is proposed to create a new item (6 6 0 4) in this DAB 4/2021, so as to record the contributions from the ECSC in liquidation aiming at fully compensating the effects of the corresponding reductions accounted for in the contributions to the Union’s annual budget of the United Kingdom, as recorded under the item 6 6 0 2.
            
            
                     
                        EUR
                     
                  
               
                     
                        Revenue line
                     
                  
                  
                     
                        Name
                     
                  
                  
                     
                        Amount
                     
                  
               
                     
                        6 6 0 4
                     
                  
                  
                     
                        Contributions from the European Coal and Steel Community (ECSC) in liquidation
                     
                  
                  
                     
                        36 656 456
                     
                  
               
                     
                        Total
                              
                     
                  
                  
                     
                        36 656 456
                     
                  
               
            
         
         
            
                  
                     (1)
                   
                        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.
               
               
                  
                     (2)
                   
                        OJ L 193, 30.7.2018.
               
               
                  
                     (3)
                   
                        OJ L 93, 17.3.2021.
               
               
                  
                     (4)
                   
                        OJ L XXX, XX.X.2020.
               
               
                  
                     (5)
                   
                        COM(2021) 30 final.
               
               
                  
                     (6)
                   
                        COM(2021) 270 final.
               
               
                  
                     (7)
                   
                        
                        Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105),
               
               
                  
                     (8)
                   
                        
                        COM(2021) 270 final, 15.4.2021
               
               
                  
                     (9)
                   
                        Regulation (EU, Euratom) 2018/1046/EU, 018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, (OJ L 193, 30.7.2018, p. 1-222).
               
               
                  
                     (10)
                   
                        
                        European Commission, 2021, European Economic Forecast Spring 2021, European Economy, Institutional Paper 149.
               
               
                  
                     (11)
                   
                        
                        The collection costs in the first two months of 2021 are still 20 % (based on ORD 2014) due to a two-month delay between the collection of customs duties and making them available to the EU budget.
               
               
                  
                     (12)
                   
                        
                        In 2021, the United Kingdom paid in January-February the customs duties collected in November-December 2020.
               
               
                  
                     (13)
                   
                        
                        The ORD 2020 stipulates that for each Member State the VAT base shall not exceed 50 % of GNI. For DAB 4/2021, Croatia, Cyprus, Luxembourg, Malta and Portugal will have their VAT base capped at 50 % of GNI.
               
               
                  
                     (14)
                   
                        
                        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).
               
               
                  
                     (15)
                   
                        
                        The amounts highlighted in grey result from the capped VAT bases, as explained in footnote 13 above.
               
               
                  
                     (16)
                   
                        The collection costs in the first two months of 2021 are still 20 %, as explained in footnote 11.
               
               
                  
                     (17)
                   
                        
                        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.
               
               
                  
                     (18)
                   
                        
                        Referred to in points (a) and (c) of Article 136(3), and in Articles 140 to 147 of the Withdrawal Agreement.