Annexes to COM(2015)160 - Amending budget N° 3 to the budget 2015 entering the surplus of the financial year 2014 - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2015)160 - Amending budget N° 3 to the budget 2015 entering the surplus of the financial year 2014. |
|---|---|
| document | COM(2015)160  |
| date | July 7, 2015 |
TITLE 1
OWN RESOURCES
| Article Item | Heading | Budget 2015 | Amending budget No 3/2015 | New amount | ||||||||
| CHAPTER 1 1 | ||||||||||||
| 1 1 0 | Production levies related to the marketing year 2005/2006 and previous years | p.m. | p.m. | |||||||||
| 1 1 1 | Sugar storage levies | p.m. | p.m. | |||||||||
| 1 1 3 | Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose | p.m. | p.m. | |||||||||
| 1 1 7 | Production charge | 124 700 000 | 124 700 000 | |||||||||
| 1 1 8 | One-off amounts on additional sugar quotas and supplementary isoglucose quotas | p.m. | p.m. | |||||||||
| 1 1 9 | Surplus amount | p.m. | p.m. | |||||||||
| CHAPTER 1 1 — TOTAL | 124 700 000 | 124 700 000 | ||||||||||
| CHAPTER 1 2 | ||||||||||||
| 1 2 0 | Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom | 16 701 200 000 | 16 701 200 000 | |||||||||
| CHAPTER 1 2 — TOTAL | 16 701 200 000 | 16 701 200 000 | ||||||||||
| CHAPTER 1 3 | ||||||||||||
| 1 3 0 | Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom | 18 264 479 250 | 18 264 479 250 | |||||||||
| CHAPTER 1 3 — TOTAL | 18 264 479 250 | 18 264 479 250 | ||||||||||
| CHAPTER 1 4 | ||||||||||||
| 1 4 0 | Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom | 104 548 163 756 | –1 434 557 708 | 103 113 606 048 | ||||||||
| CHAPTER 1 4 — TOTAL | 104 548 163 756 | –1 434 557 708 | 103 113 606 048 | |||||||||
| CHAPTER 1 5 | ||||||||||||
| 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 | 0,— | 0,— | |||||||||
| CHAPTER 1 5 — TOTAL | 0,— | 0,— | ||||||||||
| CHAPTER 1 6 | ||||||||||||
| 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 | p.m. | p.m. | |||||||||
| CHAPTER 1 6 — TOTAL | p.m. | p.m. | ||||||||||
| Title 1 — Total | 139 638 543 006 | –1 434 557 708 | 138 203 985 298 | |||||||||
|
CHAPTER 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
| Budget 2015 | Amending budget No 3/2015 | New amount |
| 104 548 163 756 | –1 434 557 708 | 103 113 606 048 |
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 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 0,7378 %.
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 2015 | Draft amending budget No. 3/2015 | New amount |
| Belgium | 3 031 462 322 | –41 596 213 | 2 989 866 109 |
| Bulgaria | 310 403 164 | –4 259 197 | 306 143 967 |
| Czech Republic | 1 051 135 964 | –14 423 163 | 1 036 712 801 |
| Denmark | 2 051 287 280 | –28 146 740 | 2 023 140 540 |
| Germany | 22 484 312 586 | – 308 518 511 | 22 175 794 075 |
| Estonia | 148 672 618 | –2 040 012 | 146 632 606 |
| Ireland | 1 115 407 456 | –15 305 064 | 1 100 102 392 |
| Greece | 1 380 358 106 | –18 940 585 | 1 361 417 521 |
| Spain | 7 882 267 051 | – 108 156 534 | 7 774 110 517 |
| France | 16 490 224 287 | – 226 270 625 | 16 263 953 662 |
| Croatia | 321 952 941 | –4 417 677 | 317 535 264 |
| Italy | 12 089 671 606 | – 165 888 438 | 11 923 783 168 |
| Cyprus | 118 422 809 | –1 624 939 | 116 797 870 |
| Latvia | 196 656 672 | –2 698 425 | 193 958 247 |
| Lithuania | 278 313 800 | –3 818 883 | 274 494 917 |
| Luxembourg | 249 305 822 | –3 420 850 | 245 884 972 |
| Hungary | 743 514 950 | –10 202 141 | 733 312 809 |
| Malta | 55 273 453 | – 758 434 | 54 515 019 |
| Netherlands | 4 790 400 119 | –65 731 479 | 4 724 668 640 |
| Austria | 2 494 163 899 | –34 223 672 | 2 459 940 227 |
| Poland | 3 064 992 510 | –42 056 297 | 3 022 936 213 |
| Portugal | 1 264 898 485 | –17 356 305 | 1 247 542 180 |
| Romania | 1 150 325 353 | –15 784 191 | 1 134 541 162 |
| Slovenia | 267 212 877 | –3 666 562 | 263 546 315 |
| Slovakia | 566 138 080 | –7 768 264 | 558 369 816 |
| Finland | 1 524 131 475 | –20 913 371 | 1 503 218 104 |
| Sweden | 3 372 582 851 | –46 276 898 | 3 326 305 953 |
| United Kingdom | 16 054 675 220 | – 220 294 238 | 15 834 380 982 |
| Article 1 4 0 — Total | 104 548 163 756 | –1 434 557 708 | 103 113 606 048 |
TITLE 3
SURPLUSES, BALANCES AND ADJUSTMENTS
| Article Item | Heading | Budget 2015 | Amending budget No 3/2015 | New amount | ||||||||
| CHAPTER 3 0 | ||||||||||||
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 1 434 557 708 | 1 434 557 708 | ||||||||
| 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. | 1 434 557 708 | 1 434 557 708 | |||||||||
| CHAPTER 3 1 | ||||||||||||
| 3 1 0 | ||||||||||||
| Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 | ||||||||||||
| 3 1 0 3 | Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 | p.m. | p.m. | |||||||||
| Article 3 1 0 — Total | p.m. | p.m. | ||||||||||
| CHAPTER 3 1 — TOTAL | p.m. | p.m. | ||||||||||
| CHAPTER 3 2 | ||||||||||||
| 3 2 0 | ||||||||||||
| Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 | ||||||||||||
| 3 2 0 3 | Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 | p.m. | p.m. | |||||||||
| Article 3 2 0 — Total | p.m. | p.m. | ||||||||||
| CHAPTER 3 2 — TOTAL | p.m. | p.m. | ||||||||||
| CHAPTER 3 4 | ||||||||||||
| 3 4 0 | Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice | p.m. | p.m. | |||||||||
| CHAPTER 3 4 — TOTAL | p.m. | p.m. | ||||||||||
| CHAPTER 3 5 | ||||||||||||
| 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 | p.m. | p.m. | |||||||||
| Article 3 5 0 — Total | p.m. | p.m. | ||||||||||
| CHAPTER 3 5 — TOTAL | p.m. | p.m. | ||||||||||
| CHAPTER 3 6 | ||||||||||||
| 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 | p.m. | p.m. | |||||||||
| Article 3 6 0 — Total | p.m. | p.m. | ||||||||||
| CHAPTER 3 6 — TOTAL | p.m. | p.m. | ||||||||||
| Title 3 — Total | p.m. | 1 434 557 708 | 1 434 557 708 | |||||||||
|
CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
3 0 0
Surplus available from the preceding financial year
| Budget 2015 | Amending budget No 3/2015 | New amount |
| p.m. | 1 434 557 708 | 1 434 557 708 |
Remarks
In accordance with 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 in 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 2015 budget (OJ L 69, 13.3.2015) plus Draft Amending budgets No 1 to 3/2015.
(2) The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014, p. 1) plus amending budgets No 1/2014 to No 7/2014.
(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 2015 budget (OJ L 69, 13.3.2015) plus Draft Amending budgets No 1 to 3/2015.
(5) The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014, p. 1) plus amending budgets No 1/2014 to No 7/2014.
(6) The own resources for the 2015 budget are determined on the basis of the budget forecasts adopted at the 160th meeting of the Advisory Committee on Own Resources on 19 May 2014.
(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) Calculation of rate: (103 113 606 048) / (139 753 266 000) = 0,737826091649264.
(10) Rounded percentages.
(11) The amount of enlargement-related expenditure corresponds to total allocated expenditure in the ten Member States which joined the Union on 1 May 2004 and the two Member States which joined the Union on 1 January 2007, 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.
(12) 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.
(13) 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).
(14) p.m. (own resources + other revenue = total revenue = total expenditure); (138 203 985 298 + 3 010 055 265 = 141 214 040 563 = 141 214 040 563).
(15) Total own resources as percentage of GNI: (138 203 985 298) / (13 975 326 600 000) = 0,99 %; own resources ceiling as percentage of GNI: 1,23 %.