Annexes to COM(2010)320 - Amending budget N° 5 to the budget 2010 -General statement of revenue

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dossier COM(2010)320 - Amending budget N° 5 to the budget 2010 -General statement of revenue.
document COM(2010)320 EN
date September 21, 2010
AGREEMENTS AND PROGRAMMES30 000 00030 000 0007INTEREST ON LATE PAYMENTS AND FINES123 000 000123 000 0008BORROWING AND LENDING OPERATIONSp.m.p.m.9MISCELLANEOUS REVENUE30 210 00030 210 000Total122 946 397 164122 946 397 164
TITLE 1

OWN RESOURCES

Title

Chapter
HeadingBudget 2010Amending budget No 4/2010New amount
1 0AGRICULTURAL 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 1LEVIES 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 000123 400 000
1 2CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM14 079 700 0001 516 100 00015 595 800 000
1 3OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM13 950 917 375– 673 592 275
13 277 325 100
1 4OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM91 107 095 142– 842 507 725
90 264 587 417
1 5CORRECTION OF BUDGETARY IMBALANCES——
1 6GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN——
Title 1 — Total119 261 112 517119 261 112 517

CHAPTER 1 2 —
CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM

Title

Chapter

Article

Item
HeadingBudget 2010Amending budget No 4/2010New amount
1 2
CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM
1 2 0Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom14 079 700 0001 516 100 00015 595 800 000
Chapter 1 2 — Total14 079 700 0001 516 100 00015 595 800 000

1 2 0
Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom

Budget 2010Amending budget No 4/2010New amount
14 079 700 0001 516 100 00015 595 800 000

Remarks

New content for former Article 1 2 0 since 2009 (joining of duties of former Articles 1 0 0 and 1 2 0)

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Union.

Figures are net of collection costs.

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)(a) thereof.

Member StateBudget 2010Amending budget No 4/2010New amount
Belgium1 547 600 000– 107 200 000
1 440 400 000
Bulgaria73 800 000–21 100 00052 700 000
Czech Republic193 300 000–15 900 000177 400 000
Denmark284 100 00017 800 000301 900 000
Germany2 683 300 000471 300 0003 154 600 000
Estonia22 600 000–6 800 00015 800 000
Ireland173 300 000–1 100 000172 200 000
Greece194 000 000–31 000 000163 000 000
Spain1 037 100 000– 200 000
1 036 900 000
France979 000 000301 600 0001 280 600 000
Italy1 318 100 000383 600 0001 701 700 000
Cyprus38 400 000–7 200 00031 200 000
Latvia11 600 0007 900 00019 500 000
Lithuania45 700 000–1 500 00044 200 000
Luxembourg12 000 000– 600 000
11 400 000
Hungary92 400 0007 600 000100 000 000
Malta10 600 000– 800 000
9 800 000
Netherlands1 790 300 00086 900 0001 877 200 000
Austria171 200 000–11 300 000159 900 000
Poland330 100 0005 900 000336 000 000
Portugal112 800 00015 400 000128 200 000
Romania152 400 000–21 200 000131 200 000
Slovenia80 200 000–6 700 00073 500 000
Slovakia128 200 000–40 000 00088 200 000
Finland136 200 000–11 300 000124 900 000
Sweden431 000 000–8 700 000422 300 000
United Kingdom2 030 400 000510 700 0002 541 100 000
Article 1 2 0 — Total14 079 700 0001 516 100 00015 595 800 000

CHAPTER 1 3 —
OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM

Title

Chapter

Article

Item
HeadingBudget 2010Amending budget No 4/2010New amount
1 3
OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM
1 3 0Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom13 950 917 375– 673 592 275
13 277 325 100
Chapter 1 3 — Total13 950 917 375– 673 592 275
13 277 325 100

1 3 0
Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

Budget 2010Amending budget No 4/2010New amount
13 950 917 375– 673 592 275
13 277 325 100

Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to EU/Community rules is fixed at 0,30 %. The assessment base to be taken into account for this purpose shall not exceed 50 % of GNI for each Member State. For the period 2007-2013 only, the rate of call of the VAT-based own resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

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 Articles 2(1)(b) and 2(4) thereof.

Member StateBudget 2010Amending budget No 4/2010New amount
Belgium432 974 400–1 148 400431 826 000
Bulgaria51 297 450–4 007 85047 289 600
Czech Republic191 989 800–6 381 000185 608 800
Denmark301 596 900–21 993 300279 603 600
Germany1 600 006 200–8 554 5001 591 451 700
Estonia20 010 600– 629 400
19 381 200
Ireland202 476 150–10 388 550192 087 600
Greece363 264 900–38 630 400324 634 500
Spain1 544 012 550– 372 619 950
1 171 392 600
France2 732 617 200– 130 790 400
2 601 826 800
Italy2 032 880 400– 219 113 100
1 813 767 300
Cyprus26 430 600–1 240 50025 190 100
Latvia21 065 700– 763 200
20 302 500
Lithuania39 177 900254 55039 432 450
Luxembourg42 964 350–1 699 65041 264 700
Hungary114 503 1008 997 900123 501 000
Malta8 699 400– 452 700
8 246 700
Netherlands282 854 800–25 782 800257 072 000
Austria282 071 0254 345 875286 416 900
Poland429 843 60068 265 000498 108 600
Portugal232 538 7007 381 500239 920 200
Romania148 650 000–14 535 000134 115 000
Slovenia54 309 750–2 604 90051 704 850
Slovakia87 484 500–11 662 50075 822 000
Finland241 269 600–9 021 000232 248 600
Sweden128 660 20010 269 400138 929 600
United Kingdom2 337 267 600108 912 6002 446 180 200
Article 1 3 0 — Total13 950 917 375– 673 592 275
13 277 325 100

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
HeadingBudget 2010Amending budget No 4/2010New amount
1 4
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM
1 4 0Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom91 107 095 142– 842 507 725
90 264 587 417
Chapter 1 4 — Total91 107 095 142– 842 507 725
90 264 587 417

1 4 0
Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

Budget 2010Amending budget No 4/2010New amount
91 107 095 142– 842 507 725
90 264 587 417

Remarks

The rate to be applied to the Member States' gross national income for this financial year is 0,7487 %.

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 StateBudget 2010Amending budget No 4/2010New amount
Belgium2 619 095 3561 781 4182 620 876 774
Bulgaria263 472 266–16 295 232247 177 034
Czech Republic986 091 660–2 261 297983 830 363
Denmark1 857 508 634–88 965 1961 768 543 438
Germany18 559 777 99375 316 11918 635 094 112
Estonia102 777 782–4 479 57398 298 209
Ireland1 039 951 304–81 179 153958 772 151
Greece1 865 789 162– 134 014 339
1 731 774 823
Spain7 930 306 182– 220 522 042
7 709 784 140
France15 023 327 531– 214 503 095
14 808 824 436
Italy11 640 764 075– 190 715 577
11 450 048 498
Cyprus135 751 973–10 019 930125 732 043
Latvia139 147 237–8 946 958130 200 279
Lithuania203 533 198–6 712 920196 820 278
Luxembourg220 672 073–14 706 435205 965 638
Hungary648 849 65648 443 061697 292 717
Malta44 681 570–3 519 58841 161 982
Netherlands4 472 433 679– 114 485 036
4 357 948 643
Austria2 108 137 914–13 108 4902 095 029 424
Poland2 207 748 479278 474 7532 486 223 232
Portugal1 194 357 5783 162 7521 197 520 330
Romania1 001 978 594– 124 160 287
877 818 307
Slovenia278 943 941–20 868 093258 075 848
Slovakia532 935 357–47 335 827485 599 530
Finland1 383 466 879–68 468 1651 314 998 714
Sweden2 266 172 12185 592 2312 351 764 352
United Kingdom12 379 422 94849 989 17412 429 412 122
Article 1 4 0 — Total91 107 095 142– 842 507 725
90 264 587 417

CHAPTER 1 5 —
CORRECTION OF BUDGETARY IMBALANCES

Title

Chapter

Article

Item
HeadingBudget 2010Amending budget No 4/2010New amount
1 5
CORRECTION OF BUDGETARY IMBALANCES
1 5 0Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom000
Chapter 1 5 — Total000

1 5 0
Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom

Budget 2010Amending budget No 4/2010New amount
000

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 Articles 4 and 5 thereof.

Member StateBudget 2010Amending budget No 4/2010New amount
Belgium184 436 541–17 533 025166 903 516
Bulgaria18 553 701–2 812 89415 740 807
Czech Republic69 440 517–6 787 91662 652 601
Denmark130 805 649–18 180 698112 624 951
Germany233 303 187–22 647 042210 656 145
Estonia7 237 605– 977 747
6 259 858
Ireland73 233 310–12 176 47461 056 836
Greece131 388 763–21 105 323110 283 440
Spain558 451 694–67 474 745490 976 949
France1 057 941 839– 114 881 526
943 060 313
Italy819 741 920–90 576 255729 165 665
Cyprus9 559 646–1 552 7388 006 908
Latvia9 798 740–1 507 2848 291 456
Lithuania14 332 796–1 798 82412 533 972
Luxembourg15 539 714–2 423 34413 116 370
Hungary45 691 955–1 286 73644 405 219
Malta3 146 474– 525 183
2 621 291
Netherlands56 220 125–6 956 69549 263 430
Austria26 500 064–2 817 28523 682 779
Poland155 469 5182 858 948158 328 466
Portugal84 106 590–7 845 71676 260 874
Romania70 559 274–14 657 76755 901 507
Slovenia19 643 216–3 208 34716 434 869
Slovakia37 529 276–6 605 17130 924 105
Finland97 423 656–13 681 48683 742 170
Sweden28 486 611–1 901 63126 584 980
United Kingdom–3 958 542 381439 062 904–3 519 479 477
Article 1 5 0 — Total000

CHAPTER 1 6 —
GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

Title

Chapter

Article

Item
HeadingBudget 2010Amending budget No 4/2010New amount
1 6
GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN
1 6 0Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom000
Chapter 1 6 — Total000

1 6 0
Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom

Budget 2010Amending budget No 4/2010New amount
000

Remarks

For the period 2007-2013 only, the Netherlands benefits from a gross reduction in its annual GNI contribution of EUR 605 million and Sweden from a gross reduction in its annual GNI contribution of EUR 150 000 000, measured in 2004 prices. These amounts are adjusted to current prices.

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), and in particular Article 10(9) thereof.

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(5) thereof.

Member StateBudget 2010Amending budget No 4/2010New amount
Belgium23 368 678234 16123 602 839
Bulgaria2 350 811– 124 808
2 226 003
Czech Republic8 798 32761 7578 860 084
Denmark16 573 479– 646 502
15 926 977
Germany165 598 2002 223 928167 822 128
Estonia917 027–31 783885 244
Ireland9 278 886– 644 469
8 634 417
Greece16 647 361–1 051 51115 595 850
Spain70 757 550–1 325 52269 432 028
France134 044 491– 680 613
133 363 878
Italy103 863 827– 748 088
103 115 739
Cyprus1 211 237–78 9321 132 305
Latvia1 241 531–68 9861 172 545
Lithuania1 816 009–43 5041 772 505
Luxembourg1 968 930– 114 065
1 854 865
Hungary5 789 311490 3006 279 611
Malta398 668–27 975370 693
Netherlands– 611 488 606
– 658 554
– 612 147 160
Austria18 809 69957 51418 867 213
Poland19 698 4672 691 72222 390 189
Portugal10 656 564127 94910 784 513
Romania8 940 077–1 034 7067 905 371
Slovenia2 488 856– 164 701
2 324 155
Slovakia4 755 075– 381 910
4 373 165
Finland12 343 877– 501 389
11 842 488
Sweden– 141 282 787
959 545– 140 323 242
United Kingdom110 454 4551 481 142111 935 597
Article 1 6 0 — Total000

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title

Chapter
HeadingBudget 2010Amending budget No 4/2010New amount
3 0SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR2 253 591 1992 253 591 199
3 1BALANCES 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 1150/2000p.m.p.m.
3 2BALANCES 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 1150/2000p.m.p.m.
3 4ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICEp.m.p.m.
3 5RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOMp.m.00
3 6RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOMp.m.00
3 7ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE OWN RESOURCES DECISION 2007/436/EC, EURATOM——
Title 3 — Total2 253 591 1992 253 591 199

CHAPTER 3 5 —
RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

Title

Chapter

Article

Item
HeadingBudget 2010Amending budget No 4/2010New amount
3 5
RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM
3 5 0
Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom
3 5 0 4Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdomp.m.00
Article 3 5 0 — Subtotalp.m.00
Chapter 3 5 — Totalp.m.00

3 5 0
Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 5 0 4
Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Budget 2010Amending budget No 4/2010New amount
p.m.00

Remarks

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom.

The new figures correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2006.

Member StateBudget 2010Amending budget No 4/2010New amount
Belgiump.m.5 025 9125 025 912
Bulgariap.m.489 243489 243
Czech Republicp.m.1 177 4401 177 440
Denmarkp.m.–9 197 734–9 197 734
Germanyp.m.39 179 77339 179 773
Estoniap.m.–69 352–69 352
Irelandp.m.2 623 7642 623 764
Greecep.m.65 528 14265 528 142
Spainp.m.22 584 48922 584 489
Francep.m.–22 588 521–22 588 521
Italyp.m.–94 910 109–94 910 109
Cyprusp.m.107 925107 925
Latviap.m.1 017 4741 017 474
Lithuaniap.m.– 725 966
– 725 966
Luxembourgp.m.– 281 514
– 281 514
Hungaryp.m.–6 699 387–6 699 387
Maltap.m.128 050128 050
Netherlandsp.m.10 720 37710 720 377
Austriap.m.– 499 052
– 499 052
Polandp.m.8 677 4838 677 483
Portugalp.m.1 266 2371 266 237
Romaniap.m.6 495 8466 495 846
Sloveniap.m.1 562 0041 562 004
Slovakiap.m.4 478 0304 478 030
Finlandp.m.4 653 3674 653 367
Swedenp.m.6 038 3986 038 398
United Kingdomp.m.–46 782 319–46 782 319
Item 3 5 0 4 — Totalp.m.00

CHAPTER 3 6 —
RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

Title

Chapter

Article

Item
HeadingBudget 2010Amending budget No 4/2010New amount
3 6
RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM
3 6 0
Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom
3 6 0 4Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdomp.m.00
Article 3 6 0 — Subtotalp.m.0—
Chapter 3 6 — Totalp.m.00

3 6 0
Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 6 0 4
Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Budget 2010Amending budget No 4/2010New amount
p.m.00

Remarks

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom. The new figures correspond to the update of the UK correction for the year 2008.

Member StateBudget 2010Amending budget No 4/2010New amount
Belgiump.m.–3 504 541–3 504 541
Bulgariap.m.–1 523 420–1 523 420
Czech Republicp.m.496 143496 143
Denmarkp.m.–8 155 544–8 155 544
Germanyp.m.– 213 638
– 213 638
Estoniap.m.– 602 251
– 602 251
Irelandp.m.–7 602 523–7 602 523
Greecep.m.–7 281 407–7 281 407
Spainp.m.–17 398 703–17 398 703
Francep.m.–22 865 571–22 865 571
Italyp.m.–18 521 220–18 521 220
Cyprusp.m.– 379 606
– 379 606
Latviap.m.224 016224 016
Lithuaniap.m.–1 577 325–1 577 325
Luxembourgp.m.–2 092 216–2 092 216
Hungaryp.m.–2 763 065–2 763 065
Maltap.m.– 170 277
– 170 277
Netherlandsp.m.–5 075 335–5 075 335
Austriap.m.– 501 383
– 501 383
Polandp.m.–2 489 164–2 489 164
Portugalp.m.– 312 262
– 312 262
Romaniap.m.–10 996 050–10 996 050
Sloveniap.m.–1 405 069–1 405 069
Slovakiap.m.–3 676 917–3 676 917
Finlandp.m.–7 803 260–7 803 260
Swedenp.m.1 895 8071 895 807
United Kingdomp.m.124 294 781124 294 781
Item 3 6 0 4 — Totalp.m.00


(1) Amending budgets No 1/2010 to 4/2010 included.

(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) Amending budgets No 1/2010 to 4/2010 included.

(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 148th meeting of the Advisory Committee on Own Resources on 18 May 2010.

(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: (90 264 587 417) / (120 561 894 000) = 0,74869914881231.

(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 1.5.2004) 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 the 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) Rounded percentages.

(16) The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1.5.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2007, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for the year 2007; 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.

(17) 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.

(18) 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).

(19) Rounded percentages.

(20) 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.

(21) 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).

Note: The difference of € 53 800 452 between the definitive amount of the 2006 UK correction (€ 5 385 169 425, as calculated above) and the previously budgeted amount of the 2006 UK correction (€ 5 331 368 973, entered in the AB 5/2007) is financed in chapter 3 5 of the AB 4/2010. This impact is the so-called ‘direct effect’ of the UK correction. A supplementary adjustment, to take into account the so-called ‘indirect effect’ of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 3 5 of the AB 4/2010. This ‘indirect effect’ corresponds to a payment of € 7 018 133 from the United Kingdom, so that the total amount entered in chapter 3 5 of the AB 4/2010 is a payment of € 46 782 319 from the United Kingdom (= – € 53 800 452 + € 7 018 133).

(22) 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).

(23) Total own resources as percentage of GNI: (119 261 112 517) / (12 056 189 400 000) = 0,99 %; own resources ceiling as percentage of GNI: 1,23 %.