Explanatory Memorandum to COM(2015)351 - Draft amending budget no 6 to the general budget 2015 - union trust funds for external action office of the body of European regulators for electronic communications

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dossier COM(2015)351 - Draft amending budget no 6 to the general budget 2015 - union trust funds for external action office of the body of European ...
source COM(2015)351 EN
date 15-07-2015
EUROPEAN COMMISSION

Contents

1.

Brussels, 15.7.2015


COM(2015) 351 final

DRAFT AMENDING BUDGET No 6
TO THE GENERAL BUDGET 2015

OWN RESOURCES
UNION TRUST FUNDS FOR EXTERNAL ACTION
OFFICE OF THE BODY OF EUROPEAN REGULATORS FOR
ELECTRONIC COMMUNICATIONS


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 2015 adopted on 17 December 2014 2 ,

– the amending budget No 1/2015 3 , adopted on 28 April 2015,

– the draft amending budget No 1/2015 4 , adopted on 13 January 2015,

– the draft amending budget No 3/2015 5 , adopted on 15 April 2015,

– the draft amending budget No 4/2015 6 , adopted on 15 April 2015,

– the draft amending budget No 5/2015 7 , adopted on 13 May 2015,

The European Commission hereby presents to the European Parliament and to the Council the Draft Amending Budget No 6 to the 2015 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.

TABLE OF CONTENT

3.

1. Introduction


4.

2. Own Resources


5.

2.1 Introduction


6.

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


7.

2.3 2014, 2013, 2012 and 2011 UK correction


8.

2.3.1 Introduction


9.

2.3.2 Calculation of the corrections


2.3.3 Entry in the DAB 6/2015 of the 1st update of the 2014 UK correction, the 2nd update of the 2013 Uk correction, the 3rd update of the 2012 UK correction and of the definitive amount of the 2011 UK correction

10.

3. Trust Funds for External Action


11.

4. Office for the Body of European Regulators for Electronic Communications (BEREC Office)



1. Introduction

Draft Amending Budget (DAB) No 6 for the year 2015 covers 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 resulting in a change in the distribution between Member States of their own resources contributions to the EU budget.

– The creation of two new budget items 21 01 04 08 and 22 01 04 03 — Support expenditure for trust funds managed by the European Commission. These items are intended to receive compensation for management costs related to the European Union trust funds for external action, in accordance with Article 187(7) of the Financial Regulation.

– An amendment of the establishment plan of the BEREC Office, without incurring any changes to the overall budget or the total number of posts.

In summary, DAB 6/2015 has no consequences for expenditure in 2015. The impact for revenue is a change in the distribution between Member States of their own resources contributions.

12.

2. Own Resources


13.

2.1 Introduction


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

– The 2015 Budget,

– The Draft Amending Budget (DAB) 3/2015,

– The Draft Amending Budget (DAB) 4/2015,

– The present Draft Amending Budget (DAB) 6/2015.


14.

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


Budget 2015DAB 3/2015DAB 4/2015*DAB 6/2015
(1)(2)(3)(4)
BE5 326,75 285,15 287,05 448,2
BG461,7457,4457,6448,8
CZ1 509,71 495,31 496,01 551,2
DK2 876,02 847,82 849,12 777,7
DE30 243,229 934,729 949,029 544,1
EE214,1212,0212,1209,0
IE1 650,11 634,81 635,51 750,6
EL1 831,71 812,71 813,61 746,0
ES11 148,111 040,011 045,011 111,4
FR22 459,722 233,422 243,921 772,5
HR453,0448,5448,7435,6
IT16 499,416 333,516 341,215 887,2
CY167,8166,2166,3174,6
LV266,1263,4263,5249,1
LT405,5401,7401,9399,8
LU333,8330,4330,5296,9
HU1 022,11 011,91 012,31 062,5
MT80,579,779,887,6
NL7 764,57 698,77 701,87 823,8
AT3 179,33 145,13 146,73 022,6
PL4 294,24 252,24 254,14 162,5
PT1 741,81 724,51 725,31 726,6
RO1 533,81 518,01 518,81 495,2
SI407,2403,5403,7411,1
SK786,2778,4778,8761,8
FI2 068,62 047,72 048,61 972,8
SE4 487,84 441,54 443,64 246,9
UK16 426,116 205,816 216,017 694,4
EU139 638,5138 204,0138 270,5138 270,5

*AB 1, DAB 1 and DAB 5/2015 did not request additional payments appropriations therefore they are not included in this table.


15.

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, agreed 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 2015 as well as the forecast of the 2015 Value Added Tax (VAT) and Gross National Income (GNI) bases. The forecast in the 2015 Budget was established at the 160th ACOR meeting on 19 May 2014. The revised forecast taken into account in the present DAB 6/2015 was agreed at the 163th ACOR meeting on 19 May 2015. 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 during the budgetary year.

As compared to the forecast agreed in May 2014, the forecast agreed in May 2015 has been revised as follows 8 :

– Total 2015 net customs duties (including duties on agricultural products) are now forecast at EUR 17 834,7 million (after deduction of 25 % in collection costs), which represents an increase of 6,79 % relative to the forecast of EUR 16 701,2 million included in the DAB 5/2015. The main reason for this increase is a higher forecasted growth rate of extra EU imports and also actual execution at the beginning of the year which was taken into account. The forecast was made on a Member State basis, using forecast growth rates of extra-EU imports as published in the Spring 2015 economic forecasts of 5 May 2015.

– The total 2015 EU uncapped VAT base is now forecast at EUR 6 030 898,4 million, which represents a decrease of -1,26 % compared to the May 2014 forecast of EUR 6 108 108,9 million. The total 2015 EU capped VAT base 9 is forecast at EUR 6 007 784,6 million, which represents a decrease of -1,32 % compared to the May 2014 forecast of EUR 6 088 159,8 million.

– The total 2015 EU GNI base is forecast at EUR 14 034 093,9 million, which is a slight increase (+0,42 %) compared to the May 2014 forecast of EUR 13 975 326,6 million.

The exchange rates of 31 December 2014 have been used for converting the forecast VAT and GNI bases in national currency into euro (for the nine Member States that are not members of the euro area). This avoids distortions since it is this rate that 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 2015, as adopted at the 163th ACOR meeting on 19 May 2015, are set out in the following table:

16.

Revised forecasts of TOR, VAT and GNI bases for 2015 (in million EUR)


Sugar

levies

(75%) – adj.
Customs duties

(75%)
Uncapped VAT basesGNI basesCapped

VAT bases 10
BE6,61 700,82170 614,2404 490,8170 614,2
BG0,458,1619 887,741 238,819 887,7
CZ3,4209,5964 741,2142 995,164 741,2
DK3,4328,80100 975,8269 155,2100 975,8
DE26,33 515,701 258 997,22 999 842,71 258 997,2
EE0,023,579 499,319 594,29 499,3
IE0,0245,7271 653,4160 548,471 653,4
EL1,4128,6872 121,4175 875,772 121,4
ES4,71 213,49442 647,01 072 359,1442 647,0
FR30,91 540,43964 187,72 169 773,5964 187,7
HR1,743,3425 455,741 470,220 735,1
IT4,71 550,83567 863,11 578 217,8567 863,1
CY0,018,3210 419,816 204,88 102,4
LV0,027,188 946,824 593,88 946,8
LT0,865,7814 176,336 375,714 176,3
LU0,015,0329 131,730 276,815 138,4
HU2,1110,4642 445,7102 879,542 445,7
MT0,011,435 765,67 947,43 973,7
NL7,22 130,91265 609,3658 901,0265 609,3
AT3,2199,81149 913,4320 170,1149 913,4
PL12,8461,59167 326,8399 727,5167 326,8
PT0,1123,9478 552,7170 889,178 552,7
RO0,9117,1554 564,4151 750,754 564,4
SI0,062,5918 636,336 691,618 345,8
SK1,395,6326 006,873 727,726 006,8
FI0,7111,4991 338,0199 222,191 338,0
SE2,6497,21187 187,4430 172,8187 187,4
UK9,53 227,041 112 233,92 299 002,41 112 233,9
EU124,717 834,76 030 898,414 034 093,96 007 784,7

17.

2.3 2014, 2013, 2012 and 2011 UK correction


18.

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 four years: 2011, 2012, 2013 and 2014.

The 2011, 2012, 2013 and 2014 UK corrections are subject to the rules of Council Decision 2007/436/EC, Euratom on the system of the European Communities' own resources 11 and its accompanying working document, the 2007 Calculation Method 12 . Pursuant to the rules of this Decision, the net TOR “windfall gains” of the UK resulting from the increase since 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 adjustment for PAE has ceased to apply as from the 2013 correction budgeted for the first time in 2014;

– the 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.

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 2011 UK correction and the amount previously budgeted (the 3rd update entered in AB 3/2014) is entered in chapter 35 of DAB 6/2015. The difference between the 3rd update of the 2012 UK correction and the amount previously budgeted (the 1st update entered in AB 6/2013) is entered in chapter 36 of DAB 6/2015. The difference between the 2nd update of the 2013 UK correction and the amount previously budgeted (the 1st update entered in AB 3/2014) is entered in chapter 36 of DAB 6/2015.

The amount of the 1st update of the 2014 UK correction is entered in chapter 15 of the DAB 6/2015, as a replacement of the provisional amount of the 2014 UK correction entered in chapter 15 of the Budget 2015.

19.

2.3.2 Calculation of the corrections


In the present DAB, the calculation and financing of the 1st update of the 2014 UK correction, the 2nd update of the 2013 UK correction, the 3rd update of the 2012 UK correction and the definitive amount of the 2011 UK correction are entered.

The update of the corrections for 2011, 2012 and 2013 stems mainly from the update of the VAT and GNI bases as communicated by Member States in autumn 2014 (VAT/GNI balances exercise). The increase of the UK GNI payments for the years 2011-2013 is partly compensated via the UK rebates (the UK advantage).

The following table summarises the updates of the 2011-2014 corrections included in this draft amending budget.




20.

2.3.2.1 2014 UK correction


The following table summarises the changes between the provisional amount of the 2014 UK correction entered in Budget 2015 and the 1st update of the 2014 UK correction to be entered in DAB 6/2015.

2014 UK correction2014 UK correction

PROVISIONAL

Budget 2015
2014 UK correction

1st UPDATE

DAB 6/2015
Difference
(1)UK share of uncapped VAT base16,2167%17,7333%+1,5167%
(2)UK share of enlargement-adjusted total allocated expenditure5,9238%7,3956%+1,4719%
(3)= (1) - (2)
10,2929%10,3377%+0,0448%
(4)Total allocated expenditure126 118 882 798128 742 225 549+ 2 623 342 751
(5)Enlargement-related expenditure
= (5a) + (5b)
29 283 982 12233 471 514 270+ 4 187 532 148
(5a)Pre-accession expenditure000
(5b)Expenditure related to Art 4(1)(g)29 283 982 12233 471 514 270+ 4 496 305 620
(6)Enlargement-adjusted total allocated expenditure = (4) - (5)96 834 900 67695 270 711 279-1 564 189 397
(7)UK correction original amount = (3) x (6) x 0.666 578 286 4016 500 187 311-78 099 090
(8)UK advantage1 119 838 2481 992 582 801+872 744 553
(9)Core UK correction = (7) - (8)5 458 448 1534 507 604 510-950 843 643
(10)TOR windfall gains25 084 566-36 554 387-61 638 953
(11)UK correction = (9) - (10)5 433 363 5874 544 158 897-889 204 690

21.

The 1st update of the 2014 UK correction is EUR 889 million lower as compared to the provisional amount of the 2014 UK correction entered in Budget 2015.


22.

2.3.2.2 2013 UK correction


The following table summarises the changes between the 1st update of the 2013 UK correction entered in AB 3/2014 and the 2nd update of the 2013 UK correction to be entered in DAB 6/2015.

2013 UK correction2013 UK correction
1st UPDATE
AB 3/2014
2013 UK correction
2nd UPDATE
DAB 6/2015
Difference
(1)UK share of uncapped VAT base15,5861%16,0378%+0,4517%
(2)UK share of enlargement-adjusted total allocated expenditure6,1166%6,0959%-0,0208%
(3)= (1) - (2)
9,4694%9,9418%+0,4724%
(4)Total allocated expenditure134 675 970 767134 745 129 775+69 159 007
(5)Enlargement-related expenditure
= (5a) + (5b)
31 337 201 04331 288 595 815-48 605 228
(5a)Pre-accession expenditure000
(5b)Expenditure related to Art 4(1)(g)31 337 201 04331 288 595 815-48 605 228
(6)Enlargement-adjusted total allocated expenditure = (4) - (5)103 338 769 725103 456 533 960+117 764 235
(7)UK correction original amount = (3) x (6) x 0.666 458 490 7686 788 418 578+329 927 810
(8)UK advantage883 513 735846 456 483-37 057 252
(9)Core UK correction = (7) - (8)5 574 977 0325 941 962 095+366 985 063
(10)TOR windfall gains32 794 70218 914 477-13 880 225
(11)UK correction = (9) - (10)5 542 182 3315 923 047 619+380 865 288

The 2nd update of the 2013 UK correction is EUR 381 million higher as compared to the 1st update of the 2013 UK correction entered in AB 3/2014 due to the updates of the VAT and GNI bases as communicated by Member States in autumn 2014 (VAT/GNI balances exercise).

23.

2.3.2.3 2012 UK correction


The following table summarises the changes between the 1st update of the 2012 UK correction entered in AB 6/2013 and the 3rd update of of the 2012 UK correction to be entered in DAB 6/2015.

2012 UK correction2012 UK correction
1st UPDATE
AB 6/2013
2012 UK correction
3rd UPDATE
DAB 6/2015
Difference
(1)UK share of uncapped VAT base16,2252%16,1345%-0,0907%
(2)UK share of enlargement-adjusted total allocated expenditure7,2419%7,2358%-0,0060%
(3)= (1) - (2)
8,9834%8,8987%-0,0847%
(4)Total allocated expenditure125 988 772 407126 017 496 941+28 724 533
(5)Enlargement-related expenditure
= (5a) + (5b)
30 204 999 08530 151 705 809-53 293 276
(5a)Pre-accession expenditure3 079 384 7703 084 631 771+5 247 001
(5b)Expenditure related to Art 4(1)(g)27 125 614 31527 067 074 038-58 540 277
(6)Enlargement-adjusted total allocated expenditure = (4) - (5)95 783 773 32395 865 791 132+82 017 809
(7)UK correction original amount = (3) x (6) x 0.665 679 045 8005 630 330 443-48 715 357
(8)UK advantage1 038 296 680474 388 884-563 907 796
(9)Core UK correction = (7) - (8)4 640 749 1205 155 941 559+515 192 438
(10)TOR windfall gains9 347 79212 333 175+2 985 383
(11)UK correction = (9) - (10)4 631 401 3285 143 608 383+512 207 055

The 3rd update of the 2012 UK correction is EUR 512 million higher than the 1st update of the 2012 UK correction entered in AB 6/2013 due to the updates of the VAT and GNI bases as communicated by Member States in autumn 2014 (VAT/GNI balances exercise).

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 2 561,5 million in 2004 prices and EUR 2 882,3 million in current prices.

24.

2.3.2.4 2011 UK correction


The following table summarises the changes between the 3rd update of the 2011 UK correction entered in AB 3/2014 and the definitive amount of the 2011 UK correction to be entered in DAB 6/2015.

2011 UK correction2011 UK correction
3rd UPDATE
AB 3/2014
2011 UK correction
DEFINITIVE
DAB 6/2015
Difference
(1)UK share of uncapped VAT base14,9811%14,9523%-0,0288%
(2)UK share of enlargement-adjusted total allocated expenditure7,3021%7,3026%+0,0005%
(3)= (1) - (2)
7,6790%7,6497%-0,0292%
(4)Total allocated expenditure116 702 674 481116 702 674 4810
(5)Enlargement-related expenditure
= (5a) + (5b)
26 831 341 73326 837 206 246+5 864 513
(5a)Pre-accession expenditure3 040 714 6103 046 579 123+5 864 513
(5b)Expenditure related to Art 4(1)(g)23 790 627 12323 790 627 1230
(6)Enlargement-adjusted total allocated expenditure = (4) - (5)89 871 332 74989 865 468 236-5 864 513
(7)UK correction original amount = (3) x (6) x 0.664 554 788 1194 537 145 502-17 642 617
(8)UK advantage358 708 861142 138 675-216 570 187
(9)Core UK correction = (7) - (8)4 196 079 2574 395 006 827+198 927 570
(10)TOR windfall gains7 667 5088 632 837+956 329
(11)UK correction = (9) - (10)4 188 411 7494 386 373 990+197 962 241

The definitive amount of the 2011 UK correction is EUR 198 million higher than the 3rd update of the 2011 UK correction entered in AB 3/2014 due to the updates of the VAT and GNI bases as communicated by Member States in autumn 2014 (VAT/GNI balances exercise).

For the 2011 UK correction the difference in the original amount of the UK correction between Own Resources Decision (ORD) 2000 and ORD 2007 is EUR 2 137,0 million in 2004 prices and EUR 2 347,8 million in current prices.

25.

2.3.2.5 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 8 220,3 million in 2004 prices and EUR 9 009,5 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 pricesDifference in constant 2004 prices
(A)2007 UK correction00
(B)2008 UK correction-301 679 647-280 649 108
(C)2009 UK correction-1 349 749 997-1 276 489 414
(D)2010 UK correction-2 127 945 515-1 964 546 518
(E)2011 UK correction-2 347 786 720-2 137 047 656
(F)2012 UK correction-2 882 312 294-2 561 528 172
(G)Sum of differences = (A) + (B) + (C) + (D) + (E) + (F)-9 009 474 174-8 220 260 868


2.3.3 Entry in the DAB 6/2015 of the 1st update of the 2014 UK correction, the 2nd update of the 2013 UK correction, the 3rd update of the 2012 UK correction and of the definitive amount of the 2011 UK correction

26.

2.3.3.1 2014 UK correction (chapter 15)


The amount of the UK correction to be budgeted in chapter 15 of the present DAB 6/2015 is the amount of the 1st update of the 2014 UK correction (i.e. EUR 4 544 158 897 replacing the EUR 5 433 363 587 entered in Budget 2015).

This amount is to be financed along the revised 2015 GNI bases of the present DAB 6/2015. The budgeting of this amount in chapter 15 is summarised below:

2014 UK correction – chapter 15
BE227 330 088LU17 016 030
BG23 176 845HU57 819 847
CZ80 365 439MT4 466 547
DK151 269 379NL63 786 269
DE290 405 953AT30 994 726
EE11 012 215PL224 653 059
IE90 230 685PT96 042 290
EL98 844 865RO85 286 224
ES602 682 406SI20 621 247
FR1 219 446 279SK41 436 080
HR23 306 875FI111 965 875
IT886 982 795SE41 643 760
CY9 107 348UK-4 544 158 897
LV13 822 068
LT20 443 703Total0

27.

2.3.3.2 2011 UK correction (chapter 35)


The amount of the UK correction to be budgeted in chapter 35 of the present DAB 6/2015 is the difference between the definitive amount of the 2011 UK correction (i.e. EUR 4 386 373 990) and the 3rd update of the 2011 UK correction (i.e. EUR 4 188 411 749 entered in AB 3/2014) amounting to EUR 197 962 241.

This amount is to be financed along the revised 2012 GNI bases as known at the end of 2014. The budgeting of this amount in chapter 35 is summarised below:

2011 UK correction — Chapter 35
BE11 815 757LU37 104
BG1 392 513HU2 508 198
CZ4 784 685MT344 459
DK3 487 953NL5 167 025
DE10 915 347AT1 172 371
EE364 152PL9 539 521
IE3 453 266PT2 909 281
EL2 741 329RO2 915 322
ES27 503 186SI702 416
FR43 503 201SK1 459 572
IT53 237 596FI4 044 692
CY1 207 563SE1 743 115
LV244 042UK-197 962 241
LT768 575Total0


28.

2.3.3.3 2012 UK correction (chapter 36)


The amount of the UK correction to be budgeted in chapter 36 of the present DAB 6/2015 is the difference between the 3rd update of the 2012 UK correction (i.e. EUR 5 143 608 383) and the 1st update of the 2012 UK correction (i.e. EUR 4 631 401 328 entered in AB 6/2013) amounting to EUR 512 207 055.

This amount is to be financed along the revised 2013 GNI bases as known at the end of 2014. The budgeting of this amount in chapter 36 is summarised below:

2012 UK correction — Chapter 36
BE20 609 337LU-626 437
BG2 761 140HU6 799 870
CZ8 144 978MT800 752
DK15 569 429NL8 934 474
DE35 721 878AT2 296 477
EE1 607 973PL18 950 469
IE13 192 753PT12 984 470
EL10 134 814RO10 427 052
ES61 882 563SI2 497 710
FR134 788 539SK3 685 428
HR1 255 475FI9 962 881
IT119 606 240SE4 499 743
CY1 962 450
LV1 174 712UK-512 207 055
LT2 581 885Total0

29.

2.3.3.4 2013 UK correction (chapter 36)


The amount of the UK correction to be budgeted in chapter 36 of the present DAB 6/2015 is the difference between the 2nd update of the 2013 UK correction (i.e. EUR 5 923 047 619) and the 1st update of the 2013 UK correction (i.e. EUR 5 542 182 331 entered in AB 3/2014) amounting to EUR 380 865 288.

This amount is to be financed along the revised 2014 GNI bases as known at the end of 2014. The budgeting of this amount in chapter 36 is summarised below:

2013 UK correction — Chapter 36
BE21 086 719LU- 688 281
BG2 638 709HU5 678 759
CZ8 452 106MT754 325
DK10 531 440NL8 532 126
DE23 687 365AT1 859 547
EE1 123 952PL19 604 131
IE12 880 201PT9 472 101
EL5 940 696RO8 755 802
ES57 278 112SI2 200 336
FR96 456 818SK2 943 154
HR1 527 600FI8 548 776
IT65 379 144SE2 286 070
CY1 558 619
LV572 289UK-380 865 288
LT1 804 672Total0


30.

2.3.3.5 Impact of the updates of the VAT and GNI bases (2014 balances exercise) on UK correction for 2011-2013


The total impact of the updates of the 2011-2013 VAT and GNI bases on the UK correction 2011-2013 is EUR 1 091 million, of which +198 million for the 2011 correction, EUR +512 million for 2012 correction and EUR +381 million for 2013 correction.

The overall impact of the update of the 2011-2013 corrections on the Member States contributions financing the UK correction is summarised in the table below:

2011-2013 UK correction
BE53 511 813LU- 1 277 614
BG6 792 362HU14 986 827
CZ21 381 769MT1 899 536
DK29 588 822NL22 633 625
DE70 324 590AT5 328 395
EE3 096 077PL48 094 121
IE29 526 220PT25 365 852
EL18 816 839RO22 098 176
ES146 663 861SI5 400 462
FR274 748 558SK8 088 154
HR2 783 075FI22 556 349
IT238 222 980SE8 528 928
CY4 728 632
LV1 991 043UK-1 091 034 584
LT5 155 132Total0

31.

3. Trust Funds for External Action


In accordance with Article 187(7) of the Financial Regulation, the Commission shall be authorised to withdraw a maximum of 5 % of the amounts pooled into a trust fund to cover its management costs. Such management fees shall be assimilated to assigned revenue.

In order to receive such amounts, the Commission proposes the creation of two new budget items, with a token entry (p.n.), 21 01 04 08 and 22 01 04 03 — Support expenditure for trust funds managed by the European Commission in the policy areas Development and Cooperation, and Enlargement, respectively.

32.

4. Office for the Body of European Regulators for Electronic Communications (BEREC Office)


The BEREC Office is the EU agency which gives support to the Body of European Regulators for Electronic Communications. It was established in 2009 13 , is located in Riga (Latvia), and currently has a staff of 15 temporary agents. The proposed amendment of the 2015 establishment plan of the BEREC Office is necessary in order to allow for the reclassification (promotion) of two administrators (AD 5) and two assistants (AST 3) temporary posts in 2015. The BEREC establishment plan in the 2015 budget did not properly take into consideration the career evolution of the staff. The overall budget and the total number of posts will remain unchanged.


(1) OJ L 298, 26.10.2012, p. 1.
(2) OJ L 69, 13.3.2015, p. 1.
(3) OJ L XX, XX.XX.2015.
(4) COM(2015) 11 final of 13.01.2015.
(5) COM(2015) 160 final of 15.04.2015.
(6) COM(2015) 161 final of 15.04.2015.
(7) COM(2015) 241 final of 13.05.2015.
(8) The total forecast of 2015 net sugar sector levies is at the same level (EUR 124,7 million, after deduction of 25 % in collection costs).
(9) In accordance with Council Decision 2007/436, if the VAT base of a Member State exceeds 50 % of its GNI, then it is capped at these 50 %. For DAB 6/2015, five Member States will have their VAT base capped at 50 % of GNI: Croatia, Cyprus, Luxembourg, Malta and Slovenia.
(10) The amounts highlighted in grey result from the capped VAT bases, as explained in footnote 9 above.
(11) OJ L 163, 23.6.2007, p.17
(12) 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/EC, Euratom] on the system of the European Communities' own resources” available on: ec.europa.eu/budget/library/biblio/documents .
(13) Regulation (EC) No 1211/2009 of the European Parliament and of the Council of 25 November 2009 establishing the Body of European Regulators for Electronic Communications (BEREC) and the Office, OJ L 337, 18.12.2009