Explanatory Memorandum to COM(2024)920 -

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dossier COM(2024)920 - .
source COM(2024)920
date 09-04-2024


Draft Amending Budget (DAB) No 2/2024 is intended to enter in the 2024 budget the surplus resulting from the implementation of the financial year 2023. As provided for in Article 18(3) of the Financial Regulation applicable to the general budget of the Union5 (“Financial Regulation”), the balance from 2023 is the only subject of this DAB and it has to be submitted within 15 days of the submission of the provisional accounts at the end of March 2024.

1. The implementation of the budget year 2023 shows a surplus of about EUR 0.6 billion, which is therefore entered as revenue in the 2024 budget.

(in EUR)
Outturn breakdown 2023
Surplus Revenue238 746 744
Surplus Expenditure393 878 830
Total surplus632 625 574

2. Budgeting the surplus will reduce the total contribution of the Member States to the financing of the 2024 budget accordingly. The contributions by Member States will also be influenced by the revised own resources forecast which will be available after the meeting of the Advisory Committee on Own Resources later in 2024 and will be included in a subsequent Draft Amending Budget in accordance with Article 44(1)(b) of the Financial Regulation.

1.

3. The table below presents a breakdown of the outturn for 2023 in terms of the implementation of revenue:


(in EUR)
Outturn breakdown 2023Budget
(incl. AB1-4)
OutturnVariation
Sub-total Revenue165 202 974 773165 441 721 517238 746 744
Title 1 - Own resources151 040 594 788149 535 853 059-1 504 741 729
Levies and other duties in the sugar sector01 756 2941 756 294
Custom duties23 730 100 00022 081 301 059-1 648 798 941
Own resources accruing from VAT22 458 526 50022 482 072 58623 546 086
Own resources based on GNI97 650 082 92897 702 157 94052 075 012
Correction of budgetary imbalances granted to UK00
Gross reduction in the annual GNI-based contribution granted to some MS043 489 69443 489 694
Own resources based on plastic packaging waste not recycled7 201 885 3607 225 075 48523 190 125
Title 2 - Surpluses, balances and adjustments2 519 010 9502 550 993 44831 982 498
Title 3 - Administrative revenue1 894 666 1752 001 468 072106 801 897
Title 4 - Financial revenue, default interest and fines710 280 6692 475 899 8161 765 619 147
Title 5 - Budgetary guarantees, borrowing and lending operations000
Title 6 - Revenue, contributions and refunds related to Union policies9 038 422 1918 877 507 122-160 915 069

4. The combined net variations in Title 1 (Own Resources) and Title 2 (Surpluses, balances and adjustments) total minus EUR 1 472,8 million. This negative difference is predominantly driven by a lower than expected amount of customs duties made available to the EU budget in the second half of the year.

5. The variations in Title 3 (Administrative revenue) amount to EUR 106,8 million. This is mostly attributable to the higher than originally forecast pension contribution rate, as well as the application of an intermediate salary update as of January 2023. Both elements have mechanically increased the level of tax and levies and pensions contributions.

6. The variations in Title 4 (Financial revenue, default interest and fines) amount to EUR 1 765,6 million, which comprises revenue from competition fines and default interest, other penalty payments and interest linked to fines and penalty payments.

2.

7. The table below presents a breakdown of the outturn for 2023 in terms of budget implementation of expenditure for all institutions:


(in EUR)
Outturn breakdown 2023Budget
(incl. AB1-4)
OutturnVariation
Sub-total Expenditure165 202 974 773164 809 095 943-393 878 830
Outturn appropriations authorised in the budget165 202 974 773165 004 817 243-198 157 530
European Commission160 513 578 100160 354 550 314-159 027 786
Heading 1 - Single Market, Innovation and Digital20 128 876 58120 109 892 540-18 984 041
Heading 2a - Economic, social and territoral cohesion49 236 902 76549 227 567 732-9 335 034
Heading 2b - Resilience and Values7 231 818 3517 227 885 569-3 932 782
Heading 3 - Natural Resources and Environment56 655 807 98656 629 277 882-26 530 103
Heading 4 - Migration and Border Management2 661 982 0722 597 329 666-64 652 406
Heading 5 - Security and Defence1 386 228 6121 370 688 007-15 540 605
Heading 6 - Neighbourhood and the World14 574 291 43014 560 140 195-14 151 235
Heading 7 - European Public Administration6 656 322 8286 650 473 176-5 849 652
Thematic special instruments1 981 347 4751 981 295 547-51 928
Other Institutions4 689 396 6734 650 266 929-39 129 744
European Parliament2 247 134 5502 238 344 831-8 789 719
Council & European Council647 908 757628 536 397-19 372 360
Court of Justice of the European Union486 025 796482 252 071-3 773 725
European Court of Auditors175 059 922171 627 190-3 432 732
European Economic & Social Committee158 767 970156 709 673-2 058 297
Committee of the Regions116 675 392116 569 118-106 274
European Ombudsman13 212 44712 603 950-608 497
European Data Protection Supervisor22 711 55921 753 845-957 714
European External Action Service821 900 280821 869 855-30 425
Cancellation of appropriations carried over from previous years0-118 093 796-118 093 796
European Commission0-69 695 285-69 695 285
Cancellation of unused appropriations carried over from previous years (by right)0-39 938 887-39 938 887
Cancellation of unused appropriations carried over from previous years (automatic and by decision)0-29 756 398-29 756 398
Other Institutions0-48 398 511-48 398 511
European Parliament0-20 258 035-20 258 035
Council & European Council0-5 996 551-5 996 551
Court of Justice of the European Union0-5 198 644-5 198 644
European Court of Auditors0-1 492 307-1 492 307
European Economic & Social Committee0-2 043 574-2 043 574
Committee of the Regions0-1 884 593-1 884 593
European Ombudsman0-118 211-118 211
European Data Protection Supervisor0-416 201-416 201
European External Action Service0-10 990 394-10 990 394
Exchange rate variations on expenditure0-77 627 505-77 627 505

8. The amount of voted budget appropriations not implemented by all institutions combined was EUR 198,2 million. The Commission implemented 99,9 % of the authorised payment appropriations. The underimplementation of the Commission concerned an amount of EUR 159 million of voted appropriations and EUR 70 million of appropriations carried over from 2022.

9. Similarly, the under-implementation and the cancellation of appropriations of the other institutions remained low in 2023.

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 Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012, OJ L 193, 30.7.2018.

3 OJ L, 2024/207, 22.2.2024.

4 COM(2024) 80 final.

5OJ L 193, 30.7.2018, p. 1.

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