Explanatory Memorandum to COM(2013)518 - Amending budget N° 6 to the budget 2013

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dossier COM(2013)518 - Amending budget N° 6 to the budget 2013.
source COM(2013)518 EN
date 10-07-2013
52013DC0518

DRAFT AMENDING BUDGET N° 6 TO THE GENERAL BUDGET 2013 STATEMENT OF REVENUE BY SECTION /* COM/2013/0518 final - 2013/ () */


DRAFT AMENDING BUDGET N° 6 TO THE GENERAL BUDGET 2013

Contents

1.

STATEMENT OF REVENUE BY SECTION


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 Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the Financial Regulation applicable to the general budget of the Union[1], and in particular Article 41 thereof,

– the general budget of the European Union for the financial year 2013 adopted on 12 December 2012[2],

– the amending budget No 1/2013, adopted on 4 July 2013,

– the draft amending budget No 2/2013[3], adopted on 27 March 2013,

– the draft amending budget No 3/2013[4], adopted on 15 April 2013,

– the draft amending budget No 4/2013[5], adopted on 29 April 2013,

– the draft amending budget No 5/2013[6], adopted on 2 May 2013,

The European Commission hereby presents to the budgetary authority the Draft Amending Budget No 6 to the 2013 budget.

2.

CHANGES TO THE STATEMENT OF REVENUE AND EXPENDITURE BY SECTION


The changes to the statement of revenue and expenditure by section 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.

3.

TABLE OF CONTENTS


4.

1. Introduction.. 5


5.

2. Own Resources.. 5


6.

2.1. Introduction.. 5


7.

2.2. Revision of the forecast of TOR, VAT and GNI bases. 6


8.

2.3. 2009 and 2012 UK correction.. 8


9.

2.3.1 Introduction.. 8


10.

2.3.2 Calculation of the corrections. 9


11.

2.3.3 Entry in the DAB 6/2013 of the 1st update of the 2012 UK correction and of the definitive amount of the 2009 UK correction.. 11


12.

2.4 Revision of the financing of the gross reductions in GNI payments of Sweden and the Netherlands in 2013 12


13.

3. Other revenue - Fines.. 13


14.

4. Union Trust Funds for External Actions.. 13


15.

5. Summary table by heading of the Financial Framework.. 14


16.

1. Introduction


Draft Amending Budget (DAB) No 6 for the year 2013 concerns the following:

– A 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 2013, resulting in a change in the distribution between Member States of their own resources contributions to the EU budget,

– A revision of the forecast of other revenue, arising from the fine of EUR 561 million imposed on Microsoft.

– The creation of the necessary budgetary structure to accommodate the creation of the Union trust funds foreseen in Article 187 of the Financial regulation.

17.

2. Own Resources


18.

2.1. Introduction


The following summary table shows the distribution of total own resources payments between Member States as budgeted in:

– The 2013 Budget,

– The Draft Amending Budget (DAB) 5/2013, which covers the mobilisation of the EU Solidarity Fund for an amount of EUR 14 607 942 in commitment and payment appropriations relating to a flooding disaster in Slovenia, Croatia and Austria in autumn 2012,

– The present DAB 6/2013.

19.

amounts in million euro


|| Budget DAB 5/| DAB 6/|| DAB 6/2013 vs. DAB 5/2013

|| (1)| (2)| (3)| in %| (4) = (3) – (2)

BE| 5 510.| 5 807.| 5 633.| 4.00%| - 174.4

BG| 437.| 467.| 466.| 0.33%| - 1.1

CZ| 1 624.| 1 735.| 1 669.| 1.18%| - 65.7

DK| 2 728.| 2 922.| 2 923.| 2.07%| + 0.8

DE| 26 174.| 28 244.| 28 591.| 20.28%| + 346.9

EE| 182.| 195.| 203.| 0.14%| + 7.8

IE| 1 416.| 1 512.| 1 607.| 1.14%| + 95.1

EL| 1 973.| 2 122.| 1 940.| 1.38%| - 181.7

ES| 10 869.| 11 649.| 11 716.| 8.31%| + 66.1

FR| 21 917.| 23 524.| 23 395.| 16.59%| - 129.5

HR| ---| 251.| 243.| 0.17%| - 7.7

IT| 16 512.| 17 722.| 17 421.| 12.36%| - 300.8

CY| 190.| 203.| 183.| 0.13%| - 20.2

LV| 222.| 239.| 260.| 0.18%| + 21.6

LT| 355.| 380.| 390.| 0.28%| + 10.4

LU| 320.| 344.| 356.| 0.25%| + 11.5

HU| 1 043.| 1 119.| 1 066.| 0.76%| - 53.4

MT| 68.| 73.| 78.| 0.06%| + 5.3

NL| 6 335.| 6 805.| 6 733.| 4.78%| - 72.0

AT| 2 931.| 3 170.| 3 213.| 2.28%| + 42.9

PL| 4 114.| 4 409.| 4 443.| 3.15%| + 33.8

PT| 1 659.| 1 781.| 1 788.| 1.27%| + 6.9

RO| 1 406.| 1 514.| 1 539.| 1.09%| + 25.2

SI| 415.| 442.| 427.| 0.30%| - 15.2

SK| 796.| 851.| 829.| 0.59%| - 22.3

FI| 2 088.| 2 244.| 2 222.| 1.58%| - 21.5

SE| 3 720.| 4 037.| 4 213.| 2.99%| + 175.7

UK| 16 273.| 17 781.| 17 436.| 12.37%| - 345.7

EU| 131 288.| 141 554.| 140 993.| 100.00%| - 561.0

20.

2.2. Revision of the forecast of TOR, VAT and GNI bases


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 Traditional Own Resources (TOR) to be paid to the budget in 2013 as well as the forecast of the 2013 Value Added Tax (VAT) and Gross National Income (GNI) bases. The forecast in the 2013 Budget (and in DAB 1/2013 to DAB 5/2013) was established at the 154th ACOR meeting on 21 May 2012. The revised forecast taken into account in the present DAB 6/2013 was adopted at the 157th ACOR meeting on 16 May 2013. 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 2012, the forecast agreed in May 2013 has been revised as follows:

– The total forecast of 2013 net sugar sector levies has not changed and remains EUR 123,4 million (after deduction of 25 % in collection costs).

– Total 2013 net customs duties (including duties on agricultural products) are now forecast at EUR 16 761,3 million (after deduction of 25 % in collection costs), which represents a decrease by – 10,1 % relative to the May 2012 forecast of EUR 18 654,2 million. The main reason for this decrease is a lower estimated average tariff (1,21% instead of 1,32%). The forecast was made on a Member State basis, using forecast growth rates of extra-EU imports as published in the spring 2013 economic forecasts on 3 May 2013.

– The total 2013 EU uncapped VAT base is now forecast at EUR 5 846 022,6 million, which represents a decrease of – 2,3 % as compared to the May 2012 forecast of EUR 5 982 822,3 million. The total 2013 EU capped VAT base[7] is forecast at EUR 5 828 300,4 million, which represents a decrease of – 2,3 % as compared to the May 2012 forecast of EUR 5 963 921,0 million.

– The total 2013 EU GNI base is forecast at EUR 13 142 971,2 million, which represents a decrease of - 1,9 % as compared to the May 2012 forecast of EUR 13 400 305,0 million.

The exchange rates of 31 December 2012 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(3) of Council Regulation No 1150/2000).

The revised forecasts of TOR, uncapped VAT bases and GNI bases for 2013, as adopted at the 157th ACOR meeting on 16 May 2013, are set out in the following table (rounded figures):

21.

Revised forecasts of TOR, VAT and GNI bases for 2013 (in million EUR)


|| Sugar levies (75%)| Customs duties (75%)| Uncapped VAT bases| GNI bases| Capped VAT bases[8]

BE| 6.| 1 654.| 163 128.| 387 739.| 163 128.30

BG| 0.| 49.| 19 416.| 39 794.| 19 416.10

CZ| 3.| 190.| 64 470.| 142 601.| 64 470.50

DK| 3.| 324.| 99 134.| 256 070.| 99 134.90

DE| 26.| 3 406.| 1 198 450.| 2 750 613.| 1 198 450.50

EE| 0.| 23.| 8 339.| 17 211.| 8 339.00

IE| 0.| 210.| 64 780.| 133 949.| 64 780.00

EL| 1.| 114.| 66 547.| 182 207.| 66 547.70

ES| 4.| 1 089.| 451 441.| 1 033 368.| 451 441.70

FR| 30.| 1 710.| 945 535.| 2 098 834.| 945 535.70

HR| 0.| 18.| 13 563.| 21 458.| 10 729.25

IT| 4.| 1 495.| 643 318.| 1 559 710.| 643 318.10

CY| 0.| 16.| 11 202.| 15 957.| 7 978.95

LV| 0.| 25.| 7 814.| 23 520.| 7 814.80

LT| 0.| 51.| 13 302.| 33 188.| 13 302.50

LU| 0.| 12.| 25 844.| 32 873.| 16 436.95

HU| 2.| 95.| 39 368.| 94 958.| 39 368.80

MT| 0.| 0.| 5 112.| 6 548.| 3 274.35

NL| 7.| 1 973.| 259 068.| 610 922.| 259 068.80

AT| 3.| 181.| 144 527.| 318 341.| 144 527.20

PL| 12.| 399.| 189 272.| 385 684.| 189 272.50

PT| 0.| 124.| 76 940.| 159 509.| 76 940.30

RO| 1.| 141.| 50 203.| 138 621.| 50 203.80

SI| 0.| 64.| 17 738.| 34 640.| 17 320.30

SK| 1.| 102.| 25 290.| 72 469.| 25 290.00

FI| 0.| 145.| 94 451.| 199 676.| 94 451.40

SE| 2.| 89.| 190 320.| 435 621.| 190 320.10

UK| 9.| 2 641.| 957 437.| 1 956 877.| 957 437.90

EU| 123.| 16 761.| 5 846 022.| 13 142 971.| 5 828 300.40

22.

2.3. 2009 and 2012 UK correction


23.

2.3.1 Introduction


The correction of budgetary imbalances in favour of the United Kingdom (UK correction), to be budgeted in the present DAB, concerns two years: 2009 and 2012.

The 2009 and 2012 UK corrections are subject to the rules of Council Decision (EC, Euratom) No 2007/436 and its accompanying working document, the 2007 Calculation Method[9]. Pursuant to the rules of this Decision, the net TOR “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 and the allocated expenditure is adjusted by:

– 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;

– for the 2009 correction 70 %, for 2012 UK corrections 100 % 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 was phased-in progressively (20 % for 2008 correction budgeted in 2009, 70 % for 2009 correction budgeted in 2010 and 100 % 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.

The difference between the definitive amount of the 2009 UK correction and the amount previously budgeted (1st update in AB 4/2010) is entered under chapters 35 of DAB 6/2013.

The amount of the 1st update of the 2012 UK correction is entered under chapter 15 of the DAB 6/2013, as a replacement of the provisional amount of the 2012 UK correction entered under chapter 15 of the Budget 2013.

24.

2.3.2 Calculation of the corrections


In the present DAB, the calculation and financing of the 1st update of the 2012 UK correction and the definitive amount of the 2009 UK correction are entered.

As far as the 2010 and 2011 UK corrections are concerned, the Commission shall (according to the 2007 Calculation Method) propose to budget updates if they differ significantly from the corresponding previously budgeted calculation. According to the Commission’s current calculations, the amounts of the 2010 and 2011 UK correction do not differ significantly from the previously budgeted amounts (1st update of the 2011 UK correction entered in AB 4/2012 and 2nd update of the 2010 UK correction entered in AB 4/2012). Consequently, the updates are not proposed for budgeting in the present DAB 6/2013.

25.

2.3.2.1 2012 UK correction


The following table summarises the changes between the provisional amount of the 2012 UK correction entered in Budget 2013 and the 1st update of the 2012 UK correction to be entered in DAB 6/2013.

|| 2012 UK correction| 2012 UK correction PROVISIONAL Budget 2012 UK correction 1st UPDATE DAB 6/| Difference

UK share of uncapped VAT base| 15.2078%| 16.2252%| + 1.0175%

UK share of enlargement-adjusted total allocated expenditure| 7.2969%| 7.2419%| - 0.0550%

= (1) - (2)| 7.9109%| 8.9834%| + 1.0725%

Total allocated expenditure| 118 254 315 125 988 772 + 7 734 457 056

Enlargement-related expenditure = (5a) + (5b)| 28 277 437 30 204 999 + 1 927 561 802

(5a) Pre-accession expenditure| 3 082 696 3 079 384 - 3 311 743

(5b) Expenditure related to Art 4(1)(g)| 25 194 740 27 125 614 + 1 930 873 545

Enlargement-adjusted total allocated expenditure = (4) - (5)| 89 976 878 95 783 773 + 5 806 895 254

UK correction original amount = (3) x (6) x 0.| 4 697 847 5 679 045 + 981 198 060

UK advantage| 620 273 1 038 296 + 418 022 869

Core UK correction = (7) - (8)| 4 077 573 4 640 749 + 563 175 191

TOR windfall gains| 5 148 9 347 + 4 199 033

UK correction = (9) - (10)| 4 072 425 4 631 401 + 558 976 158

The 1st update of the 2012 UK correction is EUR 559 million higher as compared to the provisional amount of the 2012 UK correction entered in Budget 2013.

For the 2012 UK correction the difference in the original amount of the UK correction between Own Resources Decision (ORD) 2000 and ORD 2007 is EUR 2 586,5 million in 2004 prices and EUR 2 904,8 million in current prices.

26.

2.3.2.2 2009 UK correction


The following table summarises the changes between the 1st update of the 2009 UK correction entered in AB 4/2010 and the definitive amount of the 2009 UK correction to be entered in DAB 6/2013.

|| 2009 UK correction| 2009 UK correction 1st update AB 4/| 2009 UK correction DEFINITIVE DAB 6/| Difference

UK share of uncapped VAT base| 15.3708%| 15.6778%| + 0.3070%

UK share of enlargement-adjusted total allocated expenditure| 7.2824%| 7.2711%| - 0.0114%

= (1) - (2)| 8.0884%| 8.4067%| + 0.3184%

Total allocated expenditure| 102 757 465 101 944 631 - 812 833 353

Enlargement-related expenditure = (5a) + (5b)| 16 329 279 16 058 645 - 270 633 830

(5a) Pre-accession expenditure| 3 025 371 3 014 247 - 11 123 940

(5b) Expenditure related to Art 4(1)(g)| 13 303 907 13 044 397 - 259 509 889

Enlargement-adjusted total allocated expenditure = (4) - (5)| 86 428 185 85 885 986 - 542 199 523

UK correction original amount = (3) x (6) x 0.| 4 613 827 4 765 344 + 151 517 249

UK advantage| 1 094 564 1 377 819 + 283 255 439

Core UK correction = (7) - (8)| 3 519 263 3 387 524 - 131 738 190

TOR windfall gains| -216 -9 136 - 8 919 916

UK correction = (9) - (10)| 3 519 479 3 396 661 - 122 818 274

The definitive amount of the 2009 UK correction is EUR 122,8 million lower as compared to the 1st update of the 2009 UK correction entered in AB 4/2010.

For the 2009 UK correction the difference in the original amount of the UK correction between Own Resources Decision (ORD) 2000 and ORD 2007 is EUR 1 276,5 million in 2004 prices and EUR 1 349,7 million in current prices.

27.

2.3.2.4 EUR 10,5 billion ceiling


According to article 4(2) 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 to 2012 corrections is EUR 8 246,8 million in 2004 prices and EUR 9 028,3 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| 0

(B) 2008 UK correction| - 301 679 - 280 649 108

(C) 2009 UK correction| -1 349 749 -1 276 489 414

(D) 2010 UK correction| -2 117 099 -1 956 553 421

(E) 2011 UK correction| -2 355 028 -2 146 661 679

(F) 2012 UK correction| -2 904 788 -2 586 455 037

(G) Sum of differences = (A) + (B) + (C) + (D) + (E) + (F)| -9 028 346 -8 246 808 658

28.

2.3.3 Entry in the DAB 6/2013 of the 1st update of the 2012 UK correction and of the definitive amount of the 2009 UK correction


29.

2.3.3.1 2012 UK correction (chapter 15)


The amount of the UK correction to be budgeted in chapter 15 of the present DAB 6/2013 is the amount of the 1st update of the 2012 UK correction (i.e. EUR 4 631 401 328, replacing the EUR 4 072 425 170 entered in Budget 2013).

This amount is to be financed along the revised 2013 GNI bases of the present DAB 6/2013. The budgeting of this amount in chapter 15 is summarised below:

2012 UK correction – chapter 15

BE| 230 617 LU| 19 552 576

BG| 23 669 HU| 56 479 006

CZ| 84 815 MT| 3 895 003

DK| 152 304 NL| 63 235 319

DE| 284 710 AT| 32 950 853

EE| 10 236 PL| 229 395 281

IE| 79 670 PT| 94 871 974

EL| 108 372 RO| 82 448 669

ES| 614 622 SI| 20 603 365

FR| 1 248 334 SK| 43 103 051

HR| 12 762 FI| 118 762 720

IT| 927 676 SE| 45 090 304

CY| 9 491 UK| 0

LV| 13 989|

LT| 19 739 Total| 4 631 401 328

30.

2.3.3.2 2009 UK correction (chapter 35)


The amount of the UK correction to be budgeted in chapter 35 of the present DAB 6/2013 is the difference between the definitive amount of the 2009 UK correction (i.e. EUR 3 396 661 203) and the 1st update of the 2009 UK correction (i.e. EUR 3 519 479 477 entered in AB 4/2010), amounting to EUR 122 818 274.

This amount is to be financed along the revised 2009 GNI bases as known at the end of 2012. The budgeting of this amount in chapter 35 is summarised below:

2009 UK correction — Chapter 35

BE| -1 560 LU| -694 287

BG| 347 HU| -2 506 364

CZ| 638 MT| 7 989

DK| -2 771 NL| -2 758 821

DE| -5 926 AT| -712 461

EE| -102 PL| -3 037 695

IE| -1 276 PT| -244 526

EL| -11 973 RO| 23 753

ES| -19 472 SI| -485 496

FR| -44 165 SK| -1 338 212

IT| -25 357 FI| -1 122 623

CY| -337 SE| 2 136 996

LV| 85 UK| 122 818 274

LT| -214 Total| 0

31.

2.4 Revision of the financing of the gross reductions in GNI payments of Sweden and the Netherlands in 2013


The gross reductions in the GNI payments of the Netherlands and Sweden for 2013 were established in Budget 2013. 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 2012 Spring Economic Forecast, i.e. which was available when the draft budget 2013 was drawn up. The gross amounts are EUR 693,6 million for the Netherlands and EUR 172 million for Sweden and they do not and will not change.[10]

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 2013 as agreed during the 157th ACOR Forecast meeting on 16 May 2013.

The following table provides an overview of the financing of the gross reductions for 2013:

32.

Reductions in 2013 GNI payments of the Netherlands and Sweden


BE| 25 535 LU| 2 164 997

BG| 2 620 HU| 6 253 748

CZ| 9 391 MT| 431 282

DK| 16 864 NL| - 653 364 512

DE| 181 148 AT| 20 965 190

EE| 1 133 PL| 25 400 241

IE| 8 821 PT| 10 504 885

EL| 11 999 RO| 9 129 290

ES| 68 055 SI| 2 281 348

FR| 138 224 SK| 4 772 669

HR| 1 413 FI| 13 150 234

IT| 102 718 SE| - 143 277 550

CY| 1 050 UK| 128 875 281

LV| 1 548|

LT| 2 185 Total| 0

33.

3. Other revenue - Fines


On 6 March 2013 the European Commission has imposed a EUR 561 million fine on Microsoft for failing to comply with its commitments to offer users a browser choice screen. In 2009, the Commission had made these commitments legally binding on Microsoft until 2014. However, the Commission found that Microsoft had failed to roll out the browser choice screen with its Windows 7 Service Pack 1 from May 2011 until July 2012. Microsoft has acknowledged that the choice screen was not displayed during that time and did not appeal the Commission's decision. The fine was fully paid by Microsoft on 5 June 2013.

34.

4. Union Trust Funds for External Actions


Article 187 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the Financial Regulation applicable to the general budget of the Union[11] foresees that, for emergency, post-emergency or thematic actions, the Commission may create trust funds under an agreement concluded with other donors.

These trust funds are a new instrument that will allow for greater reach and effectiveness of the EU budget. The trust funds, which will be managed by the Commission, will allow pooled funds, (i.e. including those other donors) to be subject to EU supervision. This will enable a high level of transparency in the use of other donor’s funds and improve accountability.

The donor contributions to Union trust funds shall be lodged in a specific bank account and shall not be integrated in the budget (Article 187.6 of the Financial Regulation). The management fees from the Union trust funds shall be accommodated in a budget line as external assigned revenue (Articles 21.2(b), 21.5 and 187.7 of the Financial Regulation).

35.

5. Summary table by heading of the Financial Framework


Financial framework Heading/subheading| Revised 2013 Financial framework| Budget 2013 (incl. DAB 1-5/2013)| DAB 6/| Budget 2013 (incl. DAB 1-6/2013)

CA| PA| CA| PA| CA| PA| CA| PA

1. SUSTAINABLE GROWTH||||||||

1a. Competitiveness for growth and employment| 15 670 000| 16 168 150 12 886 628|| 16 168 150 12 886 628 095

Margin||| 1 849||| 1 849

1b. Cohesion for growth and employment| 54 974 000| 54 958 049 56 349 544|| 54 958 049 56 349 544 736

Margin||| 15 950||| 15 950

Total| 70 644 000| 71 126 199 69 236 172|| 71 126 199 69 236 172 831

Margin[12]||| 17 800||| 17 800

2. PRESERVATION AND MANAGEMENT OF NATURAL RESOURCES||||||||

Of which market related expenditure and direct payments| 48 574 000| 43 956 548 43 934 188|| 43 956 548 43 934 188 711

Total| 61 289 000| 60 159 241 58 095 492|| 60 159 241 58 095 492 961

Margin||| 1 129 758||| 1 129 758

3. CITIZENSHIP, FREEDOM, SECURITY AND JUSTICE||||||||

3a. Freedom, Security and Justice| 1 661 000| 1 440 827 1 046 033|| 1 440 827 1 046 033 652

Margin||| 220 172||| 220 172

3b. Citizenship| 746 000| 753 287 669 173|| 753 287 669 173 557

Margin||| 7 320||| 7 320

Total| 2 407 000| 2 194 115 1 715 207|| 2 194 115 1 715 207 209

Margin[13]||| 227 492||| 227 492

4. EU AS A GLOBAL PLAYER| 9 595 000| 9 583 118 6 898 914|| 9 583 118 6 898 914 260

Margin[14]||| 275 996||| 275 996

5. ADMINISTRATION| 8 492 000| 8 430 374 8 430 049|| 8 430 374 8 430 049 740

Margin[15]||| 147 625||| 147 625

6. COMPENSATION| 75 000| 75 000 75 000|| 75 000 75 000 000

Margin||||||||

TOTAL| 152 502 000 144 285 000 151 568 049 144 450 837|| 151 568 049 144 450 837 001

Margin [16][17]||| 1 798 673 14 770|| 1 798 673 14 770 941

Annex: Summary of the impact of DAB 6 on Member States’ contributions

The impact of this DAB 6 on the revenue side of the budget (B2013 + DAB 1 to 5) is the following:

||

Customs duties| - 1 892 900 000

Value added tax| - 383 805 175

Gross National income| + 1 715 705 175

Miscellaneous revenue (fines)| + 561 000 000

Total| 0

The following table shows the impact on the GNI contribution from Member States:

||

BE| 34 741 430

BG| 7 106 091

CZ| - 9 136 443

DK| 39 153 139

DE| 692 568 743

EE| 7 490 831

IE| 81 240 977

EL| - 86 276 544

ES| 213 093 427

FR| 200 361 021

HR| - 3 042 090

IT| - 16 192 871

CY| - 9 062 080

LV| 17 898 336

LT| 7 735 866

LU| 12 265 677

HU| - 28 441 978

MT| 4 641 799

NL| 51 576 334

AT| 93 083 343

PL| 41 176 605

PT| 11 924 529

RO| 75 671

SI| 1 920 493

SK| 13 998 783

FI| - 8 462 502

SE| 222 582 698

UK| 121 683 890

EU| 1 715 705 175

[1] OJ L 298, 26.10.2012, p. 1.

[2] OJ L 66, 8.3.2013, p. 1.

[3] COM(2013) 183.

[4] COM(2013) 224.

[5] COM(2013) 254.

[6] COM(2013) 258.

[7] In accordance with Council Decision No 2007/436, if the VAT base of a Member State exceeds 50 % of its GNI, then it is capped at these 50 %. For DAB 6/2013, five Member States will have their VAT base capped at 50 % of GNI: Cyprus, Luxembourg, Malta, Slovenia and Croatia.

[8] The amounts highlighted in grey result from the capped VAT bases, as explained in footnote 7 above.

[9] Council Decision n° 2007/436 of 7 June 2007 on the system of the EU own resources, available on: eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2007:163:0017:0021:EN:PDF and Commission working document of 23 May 2007 "Calculation, financing, payment and entry in the budget of the correction of budgetary imbalances in accordance with Articles 4 and 5 of Council Decision [2007/436] on the system of the EU own resources” referred as the 2007 Calculation Method and available on:

ec.europa.eu/budget/library/biblio/documents

[10] According to Article 2(5) of Council Decision 2007/436/EC, Euratom the amounts are adjusted to the current prices by applying the most recent GDP deflator for the EU expressed in euro, as provided by the Commission, which is available when the preliminary draft budget is drawn up.

[11] OJ L 298, 26.10.2012, p. 1.

[12] The European Globalisation adjustment Fund (EGF) is not included in the calculation of the margin under Heading 1a (EUR 500 million).

[13] The European Union Solidarity Fund (EUSF) amount is entered over and above the relevant headings as foreseen by the IIA of 17 May 2006 (OJ C 139 of 14.6.2006)

[14] The 2013 margin for heading 4 does not take into account the appropriations related to the Emergency Aid Reserve (EUR 264,1 million).

[15] For calculating the margin under the ceiling for heading 5, account is taken of the footnote (1) of the financial framework 2007-2013 for an amount of EUR 86 million for the staff contributions to the pension scheme.

[16] The global margin for commitments does not take into account the appropriations related to the EGF (EUR 500 million), the EAR (EUR 264,1 million), and the staff contributions to the pensions scheme (EUR 86 million).

[17] The global margin for payments does not take into account the appropriations related to the EAR (EUR 80 million), and to the staff contributions to the pensions scheme (EUR 86 million).