Explanatory Memorandum to COM(2010)320 - Amending budget N° 5 to the budget 2010 -General statement of revenue - Main contents
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| dossier | COM(2010)320 - Amending budget N° 5 to the budget 2010 -General statement of revenue. |
|---|---|
| source | COM(2010)320  |
| date | 15-06-2010 |
Draft amending budget N° 5 to the general budget 2010 -General statement of revenue /* COM/2010/0320 final */
[afbeelding - zie origineel document] EUROPEAN COMMISSION
Contents
- Brussels, 15.6.2010
- GENERAL STATEMENT OF REVENUE
- GENERAL STATEMENT OF REVENUE
- TABLE OF CONTENTS
- 1. Introduction 4
- 2. OLAF 4
- 3. Own resources 5
- 3.1. Revision of the forecast of TOR, VAT and GNI bases 6
- 3.2. 2006 UK correction, 2008 UK correction and 2009 UK correction 8
- 3.2.1. Calculation of the corrections 10
- 3.2.2. Entry in the DAB 5/2010 of the 1st update of the 2009 UK correction, 2nd update of the 2008 UK correction and of the definitive amount of the 2006 UK correction 12
- 3.3. Revision of the financing of the gross reductions in GNI payments of Sweden and the Netherlands in 2010 16
- INTRODUCTION
- OLAF
- Own resources
- amounts in million euro
- Revision of the forecast of TOR, VAT and GNI bases
- Revised forecasts of TOR, VAT and GNI bases for 2010 (in million EUR)
- 2006 UK correction, 2008 UK correction and 2009 UK correction
- Calculation of the corrections
- 2009 UK correction
- 2009 UK correction 2009 UK correction PROVISIONAL Budget 2009 UK correction 1st UPDATE DAB 5/ Difference
- 2008 UK correction
- 2008 UK correction 2008 UK correction 1st update AB 6/ 2008 UK correction 2nd update DAB 5/ Difference
- 2006 UK correction
- 2006 UK correction 1st UPDATE AB 5/ DEFINITIVE DAB 5/ Difference
- EUR 10.5 billion ceiling
- 2007-2012 UK corrections Difference in original amount in reference to EUR 10.5 billion threshold (ORD 2007 vs. ORD 2000), in EUR Difference in current prices Difference in constant 2004 prices
- Entry in the DAB 5/2010 of the 1 st update of the 2009 UK correction, 2 nd update of the 2008 UK correction and of the definitive amount of the 2006 UK correction
- 2009 UK correction (chapter 15)
- 2009 UK correction Chapter
- 2008 UK correction (chapter 36)
- 2008 UK correction Chapter
- 2006 UK correction (chapter 35)
- Definitive amount 1st update Adjustment Definitive amount 1st update Adjustment TOTAL
- Total
- Reductions in 2010 GNI payments of the Netherlands and Sweden
COM(2010)320 final
DRAFT AMENDING BUDGET N° 5 TO THE GENERAL BUDGET 2010
DRAFT AMENDING BUDGET N°5 TO THE GENERAL BUDGET 2010
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,
- the Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities i, and in particular Article 37 thereof,
- the general budget of the European Union for the financial year 2010 adopted on 17 December 2009 i,
The European Commission hereby presents to the budgetary authority the Draft Amending Budget No 5 to the 2010 budget.
3.2.2. Entry in the DAB 5/2010 of the 1st update of the 2009 UK correction, 2nd update of the 2008 UK correction and of the definitive amount of the 2006 UK correction 12
3.3. Revision of the financing of the gross reductions in GNI payments of Sweden and the Netherlands in 2010 16
CHANGES TO THE GENERAL STATEMENT OF REVENUE
The changes to the general statement of revenue are available on EUR-Lex (eur-lex.europa.eu/budget/www/index-en). An English version of the changes to this statement is attached for information as a budgetary annex.
The Draft Amending Budget No 5 to the Budget for 2010 (DAB 5/2010) covers the following elements:
- the modifications to the establishment plan of OLAF, without additional financial provisions
- the revision of the forecast of Traditional Own Resources (TOR, i.e. customs duties and sugar sector levies), VAT and GNI bases, the budgeting of the relevant UK corrections as well as their financing and revision of financing of GNI reductions in favour of the Netherlands and Sweden in 2010, resulting in a change in the distribution between Member States of their own resources contributions to the EU budget.
When OLAF was established, there was a need to recruit rapidly a large number of operational fraud specialists, who were not available in Commission services. To face this situation, the budget authority transformed a large number of permanent posts into temporary posts in 2003, so that the Office could become operational as soon as possible.
A large intake of temporary agents took place at the time. As these staff approached the end of their contracts, OLAF needed to take measures to avoid massive departures and the loss of know-how developed over time.
A first temporary measure was the renewal of temporary contracts that became indefinite contracts. However, only the increase of the proportion of officials to temporary agents over time would provide a long-term stable solution.
With this perspective, an agreement was reached between the Commission and the Staff Associations in 2007 to launch external and internal competitions to facilitate the recruitment of OLAF temporary agents as officials. External competitions will also provide laureates that are not currently OLAF temporary agents and thus constitute an additional source for qualified specialists in view of future recruitment.
Thanks to the approval of Amending Budget n° 8/2009 including the modification of the establishment plan of OLAF, the Commission was able to use the available lists of laureates resulting from the external competitions (AD11, AD8, AST4).
New lists of laureates of the internal competition (AD8 & AD10) were published in March 2010. OLAF now has the opportunity to bring the adaptation of its establishment plan to an end by recruiting a significant number of these laureates as permanent officials and hence to fulfil the initial political agreement.
OLAF wishes however to avoid potential departures of its laureates to other DGs before the establishment plan has been adopted in the 2011 Budget. Moreover, posts cannot be converted while being occupied. Therefore, both coverages in its establishment plan should be allowed for a limited period of time, i.e. of the old posts of laureates (temporary agents) as well as of their new posts with their new grades (permanent posts).
To carry out this conversion, OLAF requests an amendment to the 2010 establishment plan with 20 additional AD10 permanent posts required for the recruitment of laureates. This does not entail any additional financial provision for 2010 because, as noted in the proposed establishment plan below, the cumulated number of permanent and temporary staff in place may not exceed 384 authorised posts.
The 2011 Draft Budget already integrates the reduction of the equivalent number of AD10 temporary posts from OLAF's establishment plan, i.e. the establishment plan 2011 shows no increases in the number of posts compared to 2010.
The establishment plan proposed is included in annex.
The following summary table shows the distribution of total own resources payments between Member States as budgeted in:
- the Budget 2010,
- the Amending Budget (AB) 1/2010 i modifies the 2010 budget in order to cover the impact related to the entry into force of the Lisbon Treaty for the European Parliament as adopted in its draft statement of estimates. It increases the 2010 budget by EUR 9.4 million and the establishment plan with 150 posts.
- DAB 2/2010 i modifies the 2010 budget in order to cover the impact related to the entry into force of the Lisbon Treaty for the European Economic and Social Committee (EESC), and the Committee of Regions (CoR) and modifications to the establishment plan of BEREC (Body of European Regulators for Electronic Communications) Office, without additional financial provisions and without additional post. This DAB proposes to increase the 2010 budget by an overall amount of EUR 10.5 million and the establishment plan of the two institutions concerned with 59 posts.
- DAB 3/2010 i modifies the 2010 budget in order to include appropriations related to the establishment of the financing of the Banana Accompanying Measures (BAM) in favour of the main ACP banana-supplying countries affected by the Most Favoured Nation (MFN) liberalisation in the framework of the World Trade Organisation (WTO), following the proposal of amending Regulation (EC) No 1905/2006. The net financial impact of this amending budget is EUR 19.2 million in additional commitment appropriations, with no new request for payment appropriations.
- DAB 4/2010 i modifies the 2010 budget in order to budget the surplus from the previous year. The implementation of the budget year 2009 shows a surplus of EUR 2 253 591 199, which is therefore entered as revenue in the 2010 budget.
- The present DAB 5/2010.
Budget AB 1/ DAB 2/ DAB 4/ DAB 5/ DAB 5/2010 vs. DAB 4/
i i i i in % i = i – i
BE 4 878. 4 878. 4 879. 4 814. 4 692. 3.93% - 122.
BG 416. 416. 416. 409. 364. 0.31% - 45.
CZ 1 477. 1 477. 1 477. 1 453. 1 423. 1.19% - 29.
DK 2 639. 2 639. 2 640. 2 594. 2 464. 2.07% - 129.
DE 23 725. 23 727. 23 729. 23 270. 23 826. 19.98% + 556.
EE 156. 156. 156. 153. 140. 0.12% - 13.
IE 1 523. 1 524. 1 524. 1 498. 1 387. 1.16% - 110.
EL 2 618. 2 618. 2 618. 2 572. 2 405. 2.02% - 167.
ES 11 340. 11 341. 11 342. 11 146. 10 489. 8.79% - 657.
FR 20 328. 20 329. 20 331. 19 959. 19 754. 16.56% - 204.
IT 16 207. 16 208. 16 209. 15 921. 15 690. 13.16% - 231.
CY 214. 214. 214. 211. 191. 0.16% - 20.
LV 186. 186. 186. 182. 180. 0.15% - 2.
LT 310. 310. 310. 305. 293. 0.25% - 12.
LU 298. 298. 298. 293. 271. 0.23% - 21.
HU 925. 925. 925. 909. 964. 0.81% + 54.
MT 68. 68. 68. 67. 62. 0.05% - 5.
NL 6 107. 6 108. 6 108. 5 998. 5 942. 4.98% - 55.
AT 2 661. 2 662. 2 662. 2 610. 2 586. 2.17% - 23.
PL 3 210. 3 210. 3 210. 3 155. 3 520. 2.95% + 364.
PT 1 664. 1 664. 1 664. 1 634. 1 654. 1.39% + 19.
RO 1 408. 1 408. 1 408. 1 383. 1 203. 1.01% - 180.
SI 442. 442. 442. 435. 402. 0.34% - 33.
SK 805. 805. 805. 792. 687. 0.58% - 105.
FI 1 905. 1 905. 1 905. 1 871. 1 765. 1.48% - 106.
SE 2 771. 2 771. 2 771. 2 715. 2 810. 2.36% + 94.
UK 13 213. 13 214. 13 216. 12 909. 14 097. 11.82% + 1 187.
EU 121 506. 121 514. 121 524. 119 270. 119 270. 100% +
According to established practice the Commission proposes to revise the financing of the budget on the basis of more recent economic forecasts, adopted at a meeting of the Advisory Committee on Own Resources (ACOR).
The revision concerns the forecast of TOR to be paid to the budget in 2010 as well as the forecast of the 2010 VAT and GNI bases. The forecast in the Budget 2010 (and in the AB 1/2010 to DAB 4/2010) was established at the 145th ACOR meeting on 12 May 2009. The revised forecast taken into account in the present DAB 5/2010 was adopted at the 148th ACOR meeting on 18 May 2010. The use of an updated forecast of own resources improves the accuracy of the payments that Member States are asked to make during the budgetary year and reduces the unavoidable forecasting errors from the previous year.
As compared to the forecast agreed in May 2009, the forecast agreed in May 2010 has been revised as follows:
- The total forecast of 2010 net sugar sector levies has not changed and remains EUR 123.4 million (after deduction of 25 % in collection costs).
- Total 2010 net customs duties (including duties on agricultural products) are now forecast at EUR 15 595.8 million (after deduction of 25 % in collection costs), which represents an increase by + 10.8 % relative to the May 2009 forecast of EUR 14 079.7 million. The main reason for this increase is higher forecast of 2010 extra-EU imports of goods and, a higher forecast of the weighted average tariff (1.56 %, as compared to 1.41 % last year). The forecast was made on a Member State basis, using forecast growth rates of extra-EU imports as published in the spring 2010 economic forecasts on 5 May 2010.
- The total 2010 EU uncapped VAT base is now forecast at EUR 5 307 999.8 million, which represents a decrease of – 5.4 % as compared to the May 2009 forecast of EUR 5 609 119.7 million. The total 2010 EU capped VAT base i is forecast at EUR 5 252 084.10 million, which represents a decrease of – 4.3 % as compared to the May 2009 forecast of EUR 5 489 325.75 million.
- The total 2010 EU GNI base is forecast at EUR 12 056 189.4 million, which represents an increase of + 2.0 % as compared to the May 2009 forecast of EUR 11 825 562.6 million.
The exchange rates of 31 December 2009 have been used for converting the forecast VAT and GNI bases in national currency into euro (for the eleven Member States that are not members of the euro zone). This avoids distortions since it is this rate which is used to convert budgeted own resources payments from euro into national currency when the amounts are called in (as stipulated in Article 10 i of Council Regulation No 1150/2000).
The revised forecasts of TOR, uncapped VAT bases and GNI bases for 2010, as adopted at the 148th ACOR meeting on 18 May 2010, are set out in the following table (rounded figures):
Sugar sector levies (75 %) Customs duties (75 %) Uncapped VAT bases GNI bases Capped VAT bases
BE 6. 1 440. 143 942. 350 057. 143 942.
BG 0. 52. 15 763. 33 014. 15 763.
CZ 3. 177. 61 869. 131 405. 61 869.
DK 3. 301. 93 201. 236 215. 93 201.
DE 26. 3 154. 1 060 967. 2 488 996. 1 060 967.
EE 0. 15. 6 460. 13 129. 6 460.
IE 0. 172. 65 481. 128 058. 64 029.
EL 1. 163. 108 211. 231 304. 108 211.
ES 4. 1 036. 390 464. 1 029 757. 390 464.
FR 30. 1 280. 867 275. 1 977 940. 867 275.
IT 4. 1 701. 604 589. 1 529 325. 604 589.
CY 0. 31. 16 004. 16 793. 8 396.
LV 0. 19. 6 767. 17 390. 6 767.
LT 0. 44. 13 808. 26 288. 13 144.
LU 0. 11. 19 788. 27 509. 13 754.
HU 2. 100. 41 167. 93 133. 41 167.
MT 0. 9. 4 233. 5 497. 2 748.
NL 7. 1 877. 257 072. 582 069. 257 072.
AT 3. 159. 127 296. 279 822. 127 296.
PL 12. 336. 183 316. 332 072. 166 036.
PT 0. 128. 99 745. 159 946. 79 973.
RO 1. 131. 44 705. 117 245. 44 705.
SI 0. 73. 18 855. 34 469. 17 234.
SK 1. 88. 25 274. 64 859. 25 274.
FI 0. 124. 77 416. 175 637. 77 416.
SE 2. 422. 138 929. 314 113. 138 929.
UK 9. 2 541. 815 393. 1 660 134. 815 393.
EU 123. 15 595. 5 307 999. 12 056 189. 5 252 084.
The correction of budgetary imbalances in favour of the U nited Kingdom (UK correction), to be budgeted in the present DAB, concerns three years: 2006, 2008 and 2009. As the UK correction of a certain year is to be financed in the following year, all 27 Member States participate in the financing of all the three UK corrections, including the 2006 UK correction.
The 2006 UK correction is subject to the rules of Council Decision (EC) No 2000/597 and its accompanying working document, the 2000 Calculation method i. Pursuant to the rules of this Decision, the net “windfall gains” of the UK resulting from the increase as from 2001 in the percentage of TOR retained by Member States as a compensation for their collection costs are neutralised in the calculation of the UK correction, as well as pre-accession expenditure (PAE) paid under appropriations for payments relating to the year preceding the enlargement. The same adjustment for PAE will be followed at the occasion of each future enlargement of the Union but it will cease to apply as from the correction to be budgeted for the first time in 2014.
The 2008 and 2009 UK corrections are subject to the rules of Council Decision (EC) No 2007/436 and its accompanying working document, the 2007 Calculation Method i. Pursuant to the rules of this Decision, the net TOR “windfall gains” are still neutralised in the calculation of the UK correction. Moreover, the allocated expenditure is adjusted by:
- the pre-accession expenditure (PAE);
- 20 % for 2008 correction and 70% for 2009 correction of total allocated expenditure in Member States that have acceded to the EU after 30 April 2004, except for agricultural direct payments and market-related expenditure as well as that part of the rural development expenditure originating from the EAGGF, Guarantee section. This reduction is be phased-in progressively (20 % for 2008 correction budgeted in 2009, 70 % for 2009 correction budgeted in 2010 and 100 % as from 2010 correction budgeted in 2011).
Furthermore, the share of Austria, Germany, the Netherlands and Sweden in the financing of the UK correction is reduced to one fourth of their normal share. The reduction is financed by the other Member States, excluding the UK. For the 2006 UK correction these financing rules have an impact on the uniform rate of call of VAT, calculated as the difference between the maximum rate of call (0.50 % of the capped VAT base) and the frozen rate (whose calculation is based on the 2007 UK correction).
The difference between the 2006 UK correction ( definitive amount ) and the amount previously budgeted (in 2007) as well as the result of the entire recalculation of the financing of the whole amount of the 2006 UK correction on the basis of the latest data for 2007 is entered under chapter 35 of the budget, without any impact on the uniform rate of call of VAT.
The difference between the 2 nd update of the 2008 UK correction and the amount previously budgeted ( 1 st update in AB 6/2009) is entered under chapter 36 of the DAB 5/2010.
The amount of the 1 st update of the 2009 UK correction is entered under chapter 15 of the DAB 5/2010, as a replacement of the provisional amount of the 2009 UK correction entered under chapter 15 of the Budget 2010.
In the present DAB, the calculation and financing of the 1 st update of the 2009 UK correction, 2nd update of the 2008 UK correction as well as of the definitive amount of the 2006 UK correction are entered.
As far as the 2007 UK correction is concerned, the Commission shall (according to the 2000 and 2007 Calculation Method ) propose to budget an update if it differs significantly from the corresponding previously budgeted calculation. According to the Commission’s current calculations, the amount of the 2007 UK correction does not differ significantly from, the 2nd update of the 2007 UK correction entered in AB 3/2009. Consequently, an update is not proposed for budgeting in the present DAB 5/2010.
The following table summarises the changes between the provisional amount of the 2009 UK correction entered in Budget 2010 and the 1 st update of the 2009 UK correction to be entered in DAB 5/2010.
2009 UK correction 2009 UK correction PROVISIONAL Budget 2009 UK correction 1st UPDATE DAB 5/ Difference
UK share of uncapped VAT base 13.8313% 15.3708% + 1.5395%
UK share of enlargement-adjusted total allocated expenditure 7.2604% 7.2824% + 0.0220%
= i - i 6.5709% 8.0884% + 1.5175%
Total allocated expenditure 104 614 895 102 757 465 - 1 857 429
Enlargement-related expenditure = (5a) + (5b) 12 586 767 16 329 279 + 3 742 511
(5a) Pre-accession expenditure 3 023 312 3 025 371 + 2 059
(5b) Expenditure related to Art 4(1)(g) 9 563 455 13 303 907 + 3 740 452
Enlargement-adjusted total allocated expenditure = i - i 92 028 127 86 428 185 - 5 599 941
UK correction original amount = i x i x 0. 3 991 091 4 613 827 + 622 735
UK advantage 19 427 1 094 564 + 1 075 136
Core UK correction = i - i 3 971 664 3 519 263 - 452 401
TOR windfall gains 13 121 -216 - 13 338
UK correction = i - i 3 958 542 3 519 479 - 439 062
The 1 st update of the 2009 UK correction is EUR 439.1 million lower as compared to the provisional amount of the 2009 UK correction entered in Budget 2010.
For the 2009 UK correction the difference in original amount of the UK correction between ORD 2000 and ORD 2007 is EUR 1 270.1 million in 2004 prices and EUR 1 349.6 million in current prices.
The following table summarises the changes between the 1 st update of the 2008 UK correction entered in AB 6/2009 and the 2 nd update of the 2008 UK correction to be entered in DAB 5/2010.
2008 UK correction 2008 UK correction 1st update AB 6/ 2008 UK correction 2nd update DAB 5/ Difference
UK share of uncapped VAT base 15.3765% 15.7045% + 0.3280%
UK share of enlargement-adjusted total allocated expenditure 7.1985% 7.3387% + 0.1402%
= i - i 8.1780% 8.3658% + 0.1878%
Total allocated expenditure 105 572 261 105 538 033 - 34 227
Enlargement-related expenditure = (5a) + (5b) 5 923 110 5 908 600 - 14 509
(5a) Pre-accession expenditure 3 009 254 3 014 323 + 5 069
(5b) Expenditure related to Art 4(1)(g) 2 997 216 2 894 276 - 102 939
Enlargement-adjusted total allocated expenditure = i - i 99 649 151 99 629 433 - 19 718
UK correction original amount = i x i x 0. 5 378 550 5 500 964 + 122 413
UK advantage 31 432 289 477 + 258 044
Core UK correction = i - i 5 347 118 5 211 487 - 135 630
TOR windfall gains -31 474 -42 810 - 11 336
UK correction = i - i 5 378 592 5 254 297 - 124 294
The 2 nd update of the 2008 UK correction is EUR 124.3 million lower as compared to the 1 st update of the 2008 UK correction entered in AB 6/2010.
For the 2008 UK correction the difference in original amount of the UK correction between ORD 2000 and ORD 2007 is EUR 278.2 million in 2004 prices and EUR 300 million in current prices.
The table hereafter summarises the changes between the 1 st update of the 2006 UK correction entered in AB 5/2007 and the definitive amount of the 2006 UK correction to be entered in DAB 5/2010.
UK share of uncapped VAT base 17.6888% 17.2771% - 0.4117%
UK share of PAE-adjusted total allocated expenditure 8.6868% 8.6928% + 0.0060%
= i - i 9.0020% 8.5843% - 0.4177%
Total allocated expenditure 96 930 892 97 195 051 + 264 159
Pre-accession expenditure (PAE) 1 837 927 1 837 296 - 631
PAE-adjusted total allocated expenditure = i - i 95 092 964 95 357 755 + 264 790
UK correction original amount = i x i x 0. 5 649 772 5 402 613 - 247 159
UK advantage 339 974 26 640 - 313 334
Core UK correction = i - i 5 309 797 5 375 972 + 66 174
TOR windfall gains -21 571 -9 196 + 12 374
UK correction = i - i 5 331 368 5 385 169 + 53 800
The definitive amount of the 2006 UK correction is EUR 53.8 million higher as compared to the 1 st update of the 2006 UK correction entered in the AB 5/2007. The difference is due to the combined effect of five factors, which can be quantified as follows:
- The decrease in the UK share of uncapped VAT base decreases the 2006 UK correction by around EUR 258.4 million.
- The increase in the UK share of PAE-adjusted total allocated expenditure decreases the 2006 UK correction by around EUR 3.8 million.
- The increase in PAE-adjusted total allocated expenditure increases the 2006 UK correction by around EUR 15 million.
- The decrease in the so-called “UK advantage” increases the 2006 UK correction by EUR 313.3 million.
- The increase in the so-called “TOR windfall gains” decreases the 2006 UK correction by EUR 12.4 million.
According to article 4 i of Decision 2007/436, during the period 2007-2013 the additional contribution of the United Kingdom resulting from the reduction of allocated expenditure by the expenditure related to enlargement as referred to in paragraph (1)(g) of ORD 2007 shall not exceed EUR 10.5 billion, measured in 2004 prices. The cumulative effect of 2007, 2008 and 2009 is EUR 1 548.3 million in 2004 prices and EUR 1 649.6 million in current prices.
2007-2012 UK corrections Difference in original amount in reference to EUR 10.5 billion threshold (ORD 2007 vs. ORD 2000), in EUR Difference in current prices Difference in constant 2004 prices
(A) 2007 UK correction
(B) 2008 UK correction - 299 990 - 278 238
(C) 2009 UK correction -1 349 647 -1 270 060
(D) 2010 UK correction n/a n/a
(E) 2011 UK correction n/a n/a
(F) 2012 UK correction n/a n/a
(G) Sum of differences = (A) + (B) + (C) + (D) + (E) + (F) -1 649 637 -1 548 299
Entry in the DAB 5/2010 of the 1 st update of the 2009 UK correction, 2 nd update of the 2008 UK correction and of the definitive amount of the 2006 UK correction
The amount of the UK correction to be budgeted in chapter 15 of the present DAB 5/2010 is the amount of the 1 st update of the 2009 UK correction (i.e. EUR 3 519 479 477, replacing the EUR 3 958 542 381 entered in Budget 2010).
This amount is to be financed along the revised 2010 GNI bases of the present DAB 5/2010. The budgeting of this amount in chapter 15 is summarised below:
BE 166 903 LU 13 116
BG 15 740 HU 44 405
CZ 62 652 MT 2 621
DK 112 624 NL 49 263
DE 210 656 AT 23 682
EE 6 259 PL 158 328
IE 61 056 PT 76 260
EL 110 283 RO 55 901
ES 490 976 SI 16 434
FR 943 060 SK 30 924
IT 729 165 FI 83 742
CY 8 006 SE 26 584
LV 8 291 UK -3 519 479
LT 12 533 Total
The amount of the UK correction to be budgeted in chapter 36 of the present DAB 5/2010 is the difference between the 2 nd update of the 2008 UK correction (i.e. EUR 5 254 297 904) and the 1 st update of the 2008 UK correction (i.e. EUR 5 378 592 685 entered in AB 6/2009) that amounts to EUR 124 294 781.
This amount is to be financed along the revised 2009 GNI bases as known at the end of 2009. The budgeting of this amount in chapter 36 is summarised below:
BE -3 504 LU -2 092
BG -1 523 HU -2 763
CZ 496 MT -170
DK -8 155 NL -5 075
DE -213 AT -501
EE -602 PL -2 489
IE -7 602 PT -312
EL -7 281 RO -10 996
ES -17 398 SI -1 405
FR -22 865 SK -3 676
IT -18 521 FI -7 803
CY -379 SE 1 895
LV 224 UK 124 294
LT -1 577 Total
The financing of the definitive amount of the 2006 UK correction is entered in chapter 35 of the present DAB 5/2010 along the 2007 GNI (and VAT) bases as known at the end of 2009. The amount budgeted in chapter 35 includes:
- the adjustment as regards the direct effect , i.e. the difference between what each Member State should pay for the definitive amount of the 2006 UK correction (along the 2007 GNI bases as known at the end of 2009) and the corresponding amounts previously budgeted (i.e. the payments for the financing of the 1 st update of the 2006 UK correction budgeted in AB 5/2007),
- the adjustment as regards the indirect effect , i.e. the difference between the implicit impact i on Member States’ VAT and GNI payments of the definitive amount of the 2006 UK correction (along the 2007 VAT and GNI bases as known at the end of 2009) and the implicit impact on Member States’ VAT and GNI payments of the 1 st update of the 2006 UK correction in AB 5/2007 (along the 2007 VAT and GNI bases in AB 5/2007).
The financing of the definitive amount of the 2006 UK correction in chapter 35 of the present DAB 5/2010 is summarised below:
(direct effect along 2007 GNI bases, as known at end 2009) (direct effect budgeted in AB 5/2007, i.e. along 2007 GNI bases as of AB 5/2007) direct effect (indirect effect on VAT/GNI contributions in the 2007 budget, as recalculated at end 2009) (indirect effect on VAT/GNI contributions in the AB 5/2007) indirect effect (to be budgeted in chapter 35 of DAB 5/2010)
i i = i - i i i i = i - i i = i + i
BE + 249 940 + 247 212 + 2 728 + 22 212 + 19 914 + 2 297 + 5 025
BG + 21 167 + 20 764 + 403 - 1 800 - 1 887 + 86 + 489
CZ + 87 728 + 87 357 + 370 - 7 131 - 7 938 + 806 + 1 177
DK + 169 243 + 172 772 - 3 529 + 12 899 + 18 568 - 5 668 - 9 197
DE + 324 788 + 318 742 + 6 046 + 176 292 + 143 159 + 33 133 + 39 179
EE + 10 714 + 10 859 - 144 - 911 - 986 + 75 - 69
IE + 119 985 + 121 023 - 1 038 - 10 208 - 13 870 + 3 661 + 2 623
EL + 162 432 + 152 627 + 9 804 - 13 819 - 69 543 + 55 723 + 65 528
ES + 760 257 + 765 255 - 4 998 - 64 682 - 92 265 + 27 583 + 22 584
FR + 1 420 519 + 1 392 588 + 27 931 - 61 518 - 10 998 - 50 520 - 22 588
IT + 1 136 622 + 1 139 811 - 3 189 + 68 752 + 160 473 - 91 720 - 94 910
CY + 11 246 + 11 199 + 47 - 956 - 1 017 + 60 + 107
LV + 15 195 + 14 173 + 1 022 - 1 292 - 1 287 - 4 + 1 017
LT + 20 433 + 19 622 + 811 - 1 738 - 201 - 1 537 - 725
LU + 22 019 + 22 469 - 450 - 1 873 - 2 041 + 168 - 281
HU + 69 259 + 69 777 - 518 + 550 + 6 731 - 6 181 - 6 699
MT + 3 918 + 3 802 + 115 - 333 - 345 + 12 + 128
NL + 75 278 + 73 440 + 1 838 - 18 170 - 27 052 + 8 881 + 10 720
AT + 34 780 + 35 128 - 347 + 4 986 + 5 137 - 151 - 499
PL + 221 717 + 213 586 + 8 131 - 18 863 - 19 409 + 546 + 8 677
PT + 115 780 + 115 125 + 654 - 9 850 - 10 462 + 611 + 1 266
RO + 89 574 + 85 592 + 3 982 + 9 388 + 6 874 + 2 513 + 6 495
SI + 25 060 + 23 502 + 1 558 - 2 132 - 2 135 + 3 + 1 562
SK + 39 482 + 38 324 + 1 157 + 4 471 + 1 150 + 3 320 + 4 478
FI + 133 402 + 132 254 + 1 147 + 11 061 + 7 555 + 3 506 + 4 653
SE + 44 618 + 44 353 + 265 + 20 478 + 14 705 + 5 772 + 6 038
UK - 5 385 169 - 5 331 368 - 53 800 - 115 809 - 122 827 + 7 018 - 46 782
Revision of the financing of the gross reductions in GNI payments of Sweden and the Netherlands in 2010
The gross reductions in the GNI payments of the Netherlands and Sweden for 20 10 were established in Budget 2010. The amounts were adjusted to current prices by applying the GDP deflator for the EU expressed in Euro, as provided by the Commission in the 2009 Spring Economic Forecast, i.e. that were available when the preliminary draft budget 2010 was drawn up. The gross amounts are EUR 651.4 million for the Netherlands and EUR 161.5 million for Sweden and they do not and will not change.[11]
The reductions are to be financed by all Member States according to the shares in GNI. The financing is therefore modified according to the update of the GNI bases for 2010 as agreed during the 148th ACOR Forecast meeting on 18 May 2010.
The following table provides an overview of the financing of the gross reductions for 2010:
BE 23 602 LU 1 854
BG 2 226 HU 6 279
CZ 8 860 MT 370
DK 15 926 NL - 612 147
DE 167 822 AT 18 867
EE 885 PL 22 390
IE 8 634 PT 10 784
EL 15 595 RO 7 905
ES 69 432 SI 2 324
FR 133 363 SK 4 373
IT 103 115 FI 11 842
CY 1 132 SE - 140 323
LV 1 172 UK 111 935
LT 1 772 Total
[2000/597] on the system of the EU own resources” referred as the 2000 Calculation Method and available on: ec.europa.eu/budget/library/documents
[2007/436] on the system of the EU own resources” referred as the 2007 Calculation Method and available on: ec.europa.eu/budget/library/documents
‘frozen rate’) and therefore also on the uniform rate of call of GNI (increased to compensate for the reduced VAT payments). This effect ceased to apply retrospectively from 1 January 2007 as the Decision 2007/436 sets the rate of call at 0.30% for all Member States, except for Austria (0.225%), Germany (0.15%), Sweden and the Netherlands (0.10%) for the period 2007-2013 only.