Annexes to COM(2013)224 - Amending budget N° 3 to the budget 2013 - Main contents
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| dossier | COM(2013)224 - Amending budget N° 3 to the budget 2013. |
|---|---|
| document | COM(2013)224  |
| date | September 11, 2013 |
TITLE 1
OWN RESOURCES
| Title Chapter | Heading | Budget 2013 | Amending budget No. 3/2013 | 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 | 18 654 200 000 | 18 654 200 000 | |
| 1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM | 15 063 857 425 | 15 063 857 425 | |
| 1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM | 104 796 563 423 | –1 023 276 526 | 103 773 286 897 |
| 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 | 138 638 020 848 | –1 023 276 526 | 137 614 744 322 |
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 2013 | Amending budget No. 3/2013 | 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 | 104 796 563 423 | –1 023 276 526 | 103 773 286 897 |
| Chapter 1 4 — Total | 104 796 563 423 | –1 023 276 526 | 103 773 286 897 |
1 4 0
Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom
| Budget 2013 | Amending budget No. 3/2013 | New amount |
| 104 796 563 423 | –1 023 276 526 | 103 773 286 897 |
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’ GNI for this financial year is 0,7744 %.
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.
| MemberState | Budget 2013 | Amending budget No. 3/2013 | New amount |
| Belgium | 3 107 116 101 | –30 339 153 | 3 076 776 948 |
| Bulgaria | 315 448 463 | –3 080 167 | 312 368 296 |
| CzechRepublic | 1 164 042 001 | –11 366 183 | 1 152 675 818 |
| Denmark | 2 036 232 215 | –19 882 605 | 2 016 349 610 |
| Germany | 21 607 772 802 | – 210 987 134 | 21 396 785 668 |
| Estonia | 132 135 292 | –1 290 223 | 130 845 069 |
| Ireland | 1 006 031 931 | –9 823 307 | 996 208 624 |
| Greece | 1 559 930 162 | –15 231 796 | 1 544 698 366 |
| Spain | 8 163 573 621 | –79 712 473 | 8 083 861 148 |
| France | 16 806 862 143 | – 164 109 079 | 16 642 753 064 |
| Croatia | 176 786 215 | –1 726 213 | 175 060 002 |
| Italy | 12 650 326 193 | – 123 522 961 | 12 526 803 232 |
| Cyprus | 138 085 099 | –1 348 320 | 136 736 779 |
| Latvia | 173 112 162 | –1 690 338 | 171 421 824 |
| Lithuania | 261 317 578 | –2 551 612 | 258 765 966 |
| Luxembourg | 254 364 406 | –2 483 718 | 251 880 688 |
| Hungary | 796 892 469 | –7 781 184 | 789 111 285 |
| Malta | 48 532 217 | – 473 888 | 48 058 329 |
| Netherlands | 4 898 648 436 | –47 832 408 | 4 850 816 028 |
| Austria | 2 488 187 608 | –24 295 682 | 2 463 891 926 |
| Poland | 3 084 206 843 | –30 115 458 | 3 054 091 385 |
| Portugal | 1 280 515 255 | –12 503 475 | 1 268 011 780 |
| Romania | 1 122 843 030 | –10 963 899 | 1 111 879 131 |
| Slovenia | 278 740 783 | –2 721 739 | 276 019 044 |
| Slovakia | 573 425 923 | –5 599 166 | 567 826 757 |
| Finland | 1 625 732 304 | –15 874 316 | 1 609 857 988 |
| Sweden | 3 312 234 282 | –32 342 011 | 3 279 892 271 |
| United Kingdom | 15 733 467 889 | – 153 628 018 | 15 579 839 871 |
| Article 1 4 0 — Total | 104 796 563 423 | –1 023 276 526 | 103 773 286 897 |
TITLE 3
SURPLUSES, BALANCES AND ADJUSTMENTS
| Title Chapter | Heading | Budget 2013 | Amending budget No. 3/2013 | New amount |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | 34 000 000 | 1 023 276 526 | 1 057 276 526 |
| 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 | 34 000 000 | 1 023 276 526 | 1 057 276 526 |
CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
| Title Chapter Article Item | Heading | Budget 2013 | Amending budget No. 3/2013 | New amount |
| 3 0 | ||||
| SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | ||||
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 1 023 276 526 | 1 023 276 526 |
| 3 0 2 | Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions | 34 000 000 | 34 000 000 | |
| Chapter 3 0 — Total | 34 000 000 | 1 023 276 526 | 1 057 276 526 |
3 0 0
Surplus available from the preceding financial year
| Budget 2013 | Amending budget No. 3/2013 | New amount |
| p.m. | 1 023 276 526 | 1 023 276 526 |
Remarks
According to Article 18 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 39 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 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.
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 18 thereof.
(1) The figures in this column correspond to those in the 2013 budget (OJ L 66, 8.3.2013, p. 1) plus Amending budgets No 1 to No 3/2013.
(2) The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budget No 1 to No 6/2012.
(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 2013 budget (OJ L 66, 8.3.2013, p. 1) plus Amending budgets No 1 to No 3/2013.
(5) The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budget No 1 to No 6/2012.
(6) The own resources for the 2013 budget are determined on the basis of the budget forecasts adopted at the 154th meeting of the Advisory Committee on Own Resources on 21 May 2012.
(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) The GNI and VAT bases of Croatia have been reduced by one half to limit its contribution since the Accession Treaty took effect on 1.7.2013.
(10) 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 %.
(11) The VAT base of Croatia has been reduced by one half to limit its contribution since the Accession Treaty took effect on 1.7.2013.
(12) The GNI base of Croatia has been reduced by one half to limit its contribution since the Accession Treaty took effect on 1.7.2013
(13) Calculation of rate: (103 773 286 897) / (134 003 050 000) = 0,774409887663005.
(14) Rounded percentages.
(15) 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 2004-2011, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the Union GDP deflator for years 2007-2011 (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.
(16) 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.
(17) 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).
(18) p.m. (own resources + other revenue = total revenue = total expenditure); (137 614 744 322+2 896 243 533=140 510 987 855=140 510 987 855).
(19) Total own resources as percentage of GNI: (137 614 744 322) / (13 400 305 000 000) = 1,03 %; own resources ceiling as percentage of GNI: 1,23 %.