Annexes to COM(2011)154 - Amending budget N° 2 to the budget 2011, Section III - Commission - Main contents
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| dossier | COM(2011)154 - Amending budget N° 2 to the budget 2011, Section III - Commission. |
|---|---|
| document | COM(2011)154  |
| date | July 5, 2011 |
TITLE 1
OWN RESOURCES
| Title Chapter | Heading | Budget 2011 | Amending budget No 2/2011 | New amount |
| 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 | 16 653 700 000 | 16 653 700 000 | |
| 1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM | 13 786 799 525 | 13 786 799 525 | |
| 1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM | 94 541 866 005 | –4 539 394 283 | 90 002 471 722 |
| 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 | 125 105 765 530 | –4 539 394 283 | 120 566 371 247 |
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 2011 | Amending budget No 2/2011 | 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 | 94 541 866 005 | –4 539 394 283 | 90 002 471 722 |
| Chapter 1 4 — Total | 94 541 866 005 | –4 539 394 283 | 90 002 471 722 |
1 4 0
Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom
| Budget 2011 | Amending budget No 2/2011 | New amount |
| 94 541 866 005 | –4 539 394 283 | 90 002 471 722 |
Remarks
The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-based resource ensures that the general budget of the European Union is always balanced ex ante.
The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (VAT-based payments, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States.
The rate to be applied to the Member States' gross national income for this financial year is 0,7176 %.
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 2011 | Amending budget No 2/2011 | New amount |
| Belgium | 2 726 497 830 | – 130 911 829 | 2 595 586 001 |
| Bulgaria | 262 406 752 | –12 599 367 | 249 807 385 |
| Czech Republic | 1 054 284 132 | –50 621 080 | 1 003 663 052 |
| Denmark | 1 844 931 271 | –88 583 723 | 1 756 347 548 |
| Germany | 19 221 096 928 | – 922 894 179 | 18 298 202 749 |
| Estonia | 103 730 652 | –4 980 591 | 98 750 061 |
| Ireland | 1 002 259 749 | –48 123 147 | 954 136 602 |
| Greece | 1 753 538 451 | –84 195 529 | 1 669 342 922 |
| Spain | 7 938 445 577 | – 381 161 659 | 7 557 283 918 |
| France | 15 429 716 203 | – 740 852 370 | 14 688 863 833 |
| Italy | 11 912 323 979 | – 571 966 025 | 11 340 357 954 |
| Cyprus | 131 079 372 | –6 293 729 | 124 785 643 |
| Latvia | 128 953 590 | –6 191 661 | 122 761 929 |
| Lithuania | 205 364 166 | –9 860 488 | 195 503 678 |
| Luxembourg | 220 151 170 | –10 570 481 | 209 580 689 |
| Hungary | 745 847 402 | –35 811 599 | 710 035 803 |
| Malta | 43 503 914 | –2 088 825 | 41 415 089 |
| Netherlands | 4 548 558 093 | – 218 397 409 | 4 330 160 684 |
| Austria | 2 173 032 244 | – 104 337 375 | 2 068 694 869 |
| Poland | 2 776 537 395 | – 133 314 461 | 2 643 222 934 |
| Portugal | 1 231 278 900 | –59 119 421 | 1 172 159 479 |
| Romania | 965 058 554 | –46 336 945 | 918 721 609 |
| Slovenia | 268 420 757 | –12 888 128 | 255 532 629 |
| Slovakia | 518 712 057 | –24 905 777 | 493 806 280 |
| Finland | 1 380 207 308 | –66 270 166 | 1 313 937 142 |
| Sweden | 2 642 595 001 | – 126 883 265 | 2 515 711 736 |
| United Kingdom | 13 313 334 558 | – 639 235 054 | 12 674 099 504 |
| Article 1 4 0 — Total | 94 541 866 005 | –4 539 394 283 | 90 002 471 722 |
TITLE 3
SURPLUSES, BALANCES AND ADJUSTMENTS
| Title Chapter | Heading | Budget 2011 | Amending budget No 2/2011 | New amount |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | p.m. | 4 539 394 283 | 4 539 394 283 |
| 3 1 | BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE 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), (7) AND (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 DECISION 2007/436/EC, EURATOM | — | — | |
| Title 3 — Total | p.m. | 4 539 394 283 | 4 539 394 283 |
CHAPTER 3 0 —
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
| Title Chapter Article Item | Heading | Budget 2011 | Amending budget No 2/2011 | New amount |
| 3 0 | ||||
| SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | ||||
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 4 539 394 283 | 4 539 394 283 |
| 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. | 4 539 394 283 | 4 539 394 283 |
3 0 0
Surplus available from the preceding financial year
| Budget 2011 | Amending budget No 2/2011 | New amount |
| p.m. | 4 539 394 283 | 4 539 394 283 |
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 that must be presented by the Commission within 15 days following the submission of the provisional accounts.
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 European 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) AB No 1/2011 and AB No 2/2011 included.
(2) The figures in this column correspond to those in the 2010 budget (OJ L 64, 12.3.2010, p. 1) plus Amending Budgets No 1/2010 to No 8/2010.
(3) The third subparagraph 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) AB No 1/2011 and AB No 2/2011 included.
(5) The figures in this column correspond to those in the 2010 budget (OJ L 64, 12.3.2010, p. 1) plus Amending Budgets No 1/2010 to No 8/2010.
(6) The own resources for the 2011 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 subparagraph 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: (90 002 471 722) / (125 416 430 000) = 0,717629035701303.
(11) Rounded percentages.
(12) The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the Union on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2009, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2009; 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); (120 566 371 247 + 5 960 762 515 = 126 527 133 762 = 126 527 133 762).
(16) Total own resources as percentage of GNI: (120 566 371 247) / (12 541 643 000 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,23 %.