Annexes to COM(2010)169 - Amending budget N° 4 to the budget 2010 - Statement of expenditure by section - Section III - Commission - Main contents
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| dossier | COM(2010)169 - Amending budget N° 4 to the budget 2010 - Statement of expenditure by section - Section III - Commission. |
|---|---|
| document | COM(2010)169  |
| date | June 16, 2010 |
TITLE 1
OWN RESOURCES
| Title Chapter | Heading | Budget 2010 | Amending budget No 2/2010 | New amount |
| 1 0 | AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) | — | — | |
| 1 1 | LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM) | 123 400 000 | 123 400 000 | |
| 1 2 | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM | 14 079 700 000 | 14 079 700 000 | |
| 1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM | 13 950 917 375 | 13 950 917 375 | |
| 1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM | 93 360 686 341 | –2 253 591 199 | 91 107 095 142 |
| 1 5 | CORRECTION OF BUDGETARY IMBALANCES | 0 | 0 | |
| 1 6 | GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN | 0 | 0 | |
| Title 1 — Total | 121 514 703 716 | –2 253 591 199 | 119 261 112 517 |
CHAPTER 1 4 —
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM
| Title Chapter Article Item | Heading | Budget 2010 | Amending budget No 2/2010 | New amount |
| 1 4 | ||||
| OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM | ||||
| 1 4 0 | Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom | 93 360 686 341 | –2 253 591 199 | 91 107 095 142 |
| Chapter 1 4 — Total | 93 360 686 341 | –2 253 591 199 | 91 107 095 142 |
1 4 0
Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom
| Budget 2010 | Amending budget No 2/2010 | New amount |
| 93 360 686 341 | –2 253 591 199 | 91 107 095 142 |
Remarks
The rate to be applied to the Member States' gross national income for this financial year is 0,7704 %.
Legal basis
Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(c) thereof.
| Member State | Budget 2010 | Amending budget No 2/2010 | New amount |
| Belgium | 2 683 880 324 | –64 784 968 | 2 619 095 356 |
| Bulgaria | 269 989 418 | –6 517 152 | 263 472 266 |
| Czech Republic | 1 010 483 256 | –24 391 596 | 986 091 660 |
| Denmark | 1 903 455 276 | –45 946 642 | 1 857 508 634 |
| Germany | 19 018 865 755 | – 459 087 762 | 18 559 777 993 |
| Estonia | 105 320 055 | –2 542 273 | 102 777 782 |
| Ireland | 1 065 675 152 | –25 723 848 | 1 039 951 304 |
| Greece | 1 911 940 629 | –46 151 467 | 1 865 789 162 |
| Spain | 8 126 467 285 | – 196 161 103 | 7 930 306 182 |
| France | 15 394 938 969 | – 371 611 438 | 15 023 327 531 |
| Italy | 11 928 705 683 | – 287 941 608 | 11 640 764 075 |
| Cyprus | 139 109 884 | –3 357 911 | 135 751 973 |
| Latvia | 142 589 131 | –3 441 894 | 139 147 237 |
| Lithuania | 208 567 719 | –5 034 521 | 203 533 198 |
| Luxembourg | 226 130 535 | –5 458 462 | 220 672 073 |
| Hungary | 664 899 359 | –16 049 703 | 648 849 656 |
| Malta | 45 786 797 | –1 105 227 | 44 681 570 |
| Netherlands | 4 583 062 134 | – 110 628 455 | 4 472 433 679 |
| Austria | 2 160 284 029 | –52 146 115 | 2 108 137 914 |
| Poland | 2 262 358 524 | –54 610 045 | 2 207 748 479 |
| Portugal | 1 223 900 763 | –29 543 185 | 1 194 357 578 |
| Romania | 1 026 763 164 | –24 784 570 | 1 001 978 594 |
| Slovenia | 285 843 795 | –6 899 854 | 278 943 941 |
| Slovakia | 546 117 847 | –13 182 490 | 532 935 357 |
| Finland | 1 417 687 800 | –34 220 921 | 1 383 466 879 |
| Sweden | 2 322 227 311 | –56 055 190 | 2 266 172 121 |
| United Kingdom | 12 685 635 747 | – 306 212 799 | 12 379 422 948 |
| Article 1 4 0 — Total | 93 360 686 341 | –2 253 591 199 | 91 107 095 142 |
TITLE 3
SURPLUSES, BALANCES AND ADJUSTMENTS
| Title Chapter | Heading | Budget 2010 | Amending budget No 2/2010 | New amount |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | p.m. | 2 253 591 199 | 2 253 591 199 |
| 3 1 | BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | p.m. | |
| 3 2 | BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6) TO (8) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | p.m. | |
| 3 4 | ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE | p.m. | p.m. | |
| 3 5 | RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | p.m. | |
| 3 6 | RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | p.m. | |
| 3 7 | ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE OWN RESOURCES DECISION 2007/436/EC, EURATOM | — | — | |
| Title 3 — Total | p.m. | 2 253 591 199 | 2 253 591 199 |
CHAPTER 3 0 —
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
| Title Chapter Article Item | Heading | Budget 2010 | Amending budget No 2/2010 | New amount |
| 3 0 | ||||
| SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | ||||
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 2 253 591 199 | 2 253 591 199 |
| 3 0 2 | Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions | p.m. | p.m. | |
| Chapter 3 0 — Total | p.m. | 2 253 591 199 | 2 253 591 199 |
3 0 0
Surplus available from the preceding financial year
| Budgte 2010 | Amending budget No 2/2010 | New amount |
| p.m. | 2 253 591 199 | 2 253 591 199 |
Remarks
Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.
The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 34 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.
After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget.
A deficit is entered in Article 27 02 01 of the statement of expenditure of Section III ‘Commission’.
Legal basis
Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1).
Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 15 thereof.
Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 7 thereof.
(1) The figures in this column correspond to those in the 2010 budget plus Amending Budgets No 1/2010 and 2/2010.
(2) The figures in this column correspond to those in the 2009 budget (OJ L 69, 13.3.2009, p. 1) plus Amending Budgets No 1/2009 to No 10/2009.
(3) The third paragraph of Article 310(1) of the Treaty on the Functioning of the European Union (former Article 268 of the Treaty establishing the European Community) reads: ‘The revenue and expenditure shown in the budget shall be in balance’.
(4) The figures in this column correspond to those in the 2010 budget plus Amending Budgets No 1/2010 and 2/2010.
(5) The figures in this column correspond to those in the 2009 budget (OJ L 69, 13.3.2009, p. 1) plus Amending Budgets No 1/2009 to No 10/2009.
(6) The own resources for the 2010 budget are determined on the basis of the budget forecasts adopted at the 145th meeting of the Advisory Committee on Own Resources on 12 May 2009.
(7) The third paragraph of Article 310(1) of the Treaty on the Functioning of the European Union (former Article 268 of the Treaty establishing the European Community) reads: ‘The revenue and expenditure shown in the budget shall be in balance’.
(8) The base to be used does not exceed 50 % of GNI.
(9) For the period 2007-2013 only, the rate of call of the VAT resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.
(10) Calculation of rate: (91 107 095 142) / (118 255 626 000) = 0,770425037892066.
(11) Rounded percentages.
(12) The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2008, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2008; and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.
(13) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.
(14) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).
(15) p.m. (own resources + other revenue = total revenue = total expenditure); (119 261 112 517 + 3 685 284 647 = 122 946 397 164 = 122 946 397 164).
(16) Total own resources as percentage of GNI: (119 261 112 517) / (11 825 562 600 000) = 1,01 %; own resources ceiling as percentage of GNI: 1,23 %.