Annexes to COM(2012)181 - Amending budget N° 3 to the budget 2012, Section III - Commission - Main contents
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| dossier | COM(2012)181 - Amending budget N° 3 to the budget 2012, Section III - Commission. |
|---|---|
| document | COM(2012)181  |
| date | July 5, 2012 |
TITLE 1
OWN RESOURCES
| Title Chapter | Heading | Budget 2012 | Amending budget No. 3/2012 | 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 | 19 171 200 000 | 19 171 200 000 | |
| 1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM | 14 498 917 425 | 14 498 917 425 | |
| 1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM | 93 718 806 385 | –1 496 968 014 | 92 221 838 371 |
| 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 | 127 512 323 810 | –1 496 968 014 | 126 015 355 796 |
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 2012 | Amending budget No. 3/2012 | 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 | 93 718 806 385 | –1 496 968 014 | 92 221 838 371 |
| Chapter 1 4 — Total | 93 718 806 385 | –1 496 968 014 | 92 221 838 371 |
1 4 0
Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom
| Budget 2012 | Amending budget No. 3/2012 | New amount |
| 93 718 806 385 | –1 496 968 014 | 92 221 838 371 |
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 0,7023 %.
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 2012 | Amending budget No. 3/2012 | New amount |
| Belgium | 2 753 903 748 | –43 988 032 | 2 709 915 716 |
| Bulgaria | 281 010 470 | –4 488 573 | 276 521 897 |
| CzechRepublic | 1 078 296 305 | –17 223 598 | 1 061 072 706 |
| Denmark | 1 815 240 147 | –28 994 783 | 1 786 245 365 |
| Germany | 19 294 067 399 | – 308 183 629 | 18 985 883 773 |
| Estonia | 110 726 788 | –1 768 636 | 108 958 152 |
| Ireland | 919 831 931 | –14 692 451 | 905 139 480 |
| Greece | 1 574 215 481 | –25 144 902 | 1 549 070 579 |
| Spain | 7 749 531 954 | – 123 783 068 | 7 625 748 885 |
| France | 15 095 595 129 | – 241 121 542 | 14 854 473 588 |
| Italy | 11 595 546 179 | – 185 215 352 | 11 410 330 827 |
| Cyprus | 132 960 077 | –2 123 767 | 130 836 309 |
| Latvia | 139 579 889 | –2 229 506 | 137 350 383 |
| Lithuania | 223 423 461 | –3 568 737 | 219 854 724 |
| Luxembourg | 239 101 888 | –3 819 168 | 235 282 719 |
| Hungary | 782 902 822 | –12 505 286 | 770 397 536 |
| Malta | 45 406 555 | – 725 278 | 44 681 277 |
| Netherlands | 4 543 386 226 | –72 571 388 | 4 470 814 838 |
| Austria | 2 171 133 356 | –34 679 455 | 2 136 453 900 |
| Poland | 2 846 083 644 | –45 460 419 | 2 800 623 225 |
| Portugal | 1 165 253 865 | –18 612 569 | 1 146 641 296 |
| Romania | 1 006 135 718 | –16 070 979 | 990 064 739 |
| Slovenia | 269 051 272 | –4 297 549 | 264 753 723 |
| Slovakia | 524 219 139 | –8 373 338 | 515 845 800 |
| Finland | 1 446 676 869 | –23 107 732 | 1 423 569 138 |
| Sweden | 2 937 969 485 | –46 928 109 | 2 891 041 376 |
| United Kingdom | 12 977 556 588 | – 207 290 168 | 12 770 266 420 |
| Article 1 4 0 — Total | 93 718 806 385 | –1 496 968 014 | 92 221 838 371 |
TITLE 3
SURPLUSES, BALANCES AND ADJUSTMENTS
| Title Chapter | Heading | Budget 2012 | Amending budget No. 3/2012 | New amount |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | p.m. | 1 496 968 014 | 1 496 968 014 |
| 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. | |
| Title 3 — Total | p.m. | 1 496 968 014 | 1 496 968 014 |
CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
| Title Chapter Article Item | Heading | Budget 2012 | Amending budget No. 3/2012 | New amount |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | |||
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 1 496 968 014 | 1 496 968 014 |
| 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. | 1 496 968 014 | 1 496 968 014 |
3 0 0
Surplus available from the preceding financial year
| Budget 2012 | Amending budget No. 3/2012 | New amount |
| p.m. | 1 496 968 014 | 1 496 968 014 |
Remarks
According to Article 15 of the Financial Regulation, 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) The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budgets No 1/2012 to No 3/2012.
(2) The figures in this column correspond to those in the 2011 budget (OJ L 68, 15.3.2011, p. 1) plus Amending Budget No 1/2011 to Amending Budget No 7/2011.
(3) The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.
(4) The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budgets No 1/2012 to No 3/2012.
(5) The figures in this column correspond to those in the 2011 budget (OJ L 68, 15.3.2011, p. 1) plus Amending Budget No 1/2011 to Amending Budget No 7/2011.
(6) The own resources for the 2012 budget are determined on the basis of the budget forecasts adopted at the 151st meeting of the Advisory Committee on Own Resources on 17 May 2011.
(7) The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union 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: (92 221 838 371) / (131 309 163 000) = 0,702325993586601.
(11) Rounded percentages.
(12) The amount of enlargement-related expenditure corresponds to: (i) payments made to the ten new Member States (which joined the Union on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2010, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the Union GDP deflator for years 2007-2010 (5a); 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 (5b). 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); 126 015 355 796 + 3 072 687 152 = 129 088 042 948 = 129 088 042 948).
(16) Total own resources as percentage of GNI: (126 015 355 796) / (13 130 916 300 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,23 %.