Address https://gelex.eu/eli/EU/act/oj/L/2004/886@2004-12-28/en

Contents

1. Preamble
2. Sole Article
3. A. FINANCING OF THE GENERAL BUDGET

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular Article 272(4), penultimate subparagraph, thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,

Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities, and in particular Articles 37 and 38 thereof, on the Financial Regulation applicable to the general budget of the European Communities, and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2004 finally adopted on 18 December 2003 and adjusted to take account of European Union enlargement,

Having regard to the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure,

Having regard to preliminary draft amending budget No 7/2004 of the European Union for the financial year 2004 presented by the Commission on 12 May 2004,

Having regard to draft amending budget No 7/2004 of the European Union for the financial year 2004 established by the Council on 16 July 2004,

Having regard to Rule 69 of and Annex IV to the Rules of Procedure of the European Parliament,

Having regard to the resolution adopted by the European Parliament on 14 September 2004,

The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community having thus been completed,

DECLARES:

Sole Article

Amending budget No 7 of the European Union for the financial year 2004 has been finally adopted.

Done at Strasbourg, 14 September 2004. The President J. P. Borrell Fontelles

A. FINANCING OF THE GENERAL BUDGET

Description Budget 2004 Budget 2003 Change (%) 1. Agriculture 45693285000 44780450000 +2,04 % 2. Structural operations 30822302882 28173097000 +9,40 % 3. Internal policies 7510377641 6198406000 +21,17 4. External action 4950907978 4694010314 +5,47 5. Administration 6121313544 5381971098 +13,74 6. Reserves 442000000 434000000 +1,84 7. Pre-accession aid 2856200000 2862902686 –0,23 8. Compensations 1409545056 — +100,00 Total expenditure 99805932101 92524837098 +7,87 Description Budget 2004 Budget 2003 Change (%) Miscellaneous revenue (Titles 4 to 9) 816400822 837078989 –2,47 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 5469843706 7413481988 –26,22 Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1) p.m. p.m. Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) p.m. 263330000 –100,00 Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. p.m. Total revenue for Titles 3 to 9 6286244528 8513890977 –26,16 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) 11373825000 10906200000 +4,29 VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3) 14324133088 21748030275 –34,14 Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4) 67821729485 51356715846 +32,06 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom 93519687573 84010946121 +11,32 Total revenue 99805932101 92524837098 +7,87 Member State 1 % of non-capped VAT base 1 % of gross national income 1 % of reduced gross national income Capping rate (in %) 1 % of reduced gross national income multiplied by capping rate 1 % of capped VAT base, Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) (7) Belgium 1136005000 2851850000 2851850000 50 1425925000 1136005000 Czech Republic 251390334 754171000 502780667 50 251390334 251390334 Czech Republic Denmark 769837000 1965545000 1965545000 50 982772500 769837000 Germany 9862567000 21995480000 21995480000 50 10997740000 9862567000 Estonia 25609667 76829000 51219333 50 25609667 25609667 Estonia Greece 839136000 1636305000 1636305000 50 818152500 818152500 Greece Spain 4384805000 7692360000 7692360000 50 3846180000 3846180000 Spain France 7592565000 16322194000 16322194000 50 8161097000 7592565000 Ireland 669530000 1191290000 1191290000 50 595645000 595645000 Ireland Italy 5111376000 13484519000 13484519000 50 6742259500 5111376000 Cyprus 40534334 121603000 81068667 50 40534334 40534334 Cyprus Latvia 27922000 96620000 64413333 50 32206667 27922000 Lithuania 55132000 165396000 110264000 50 55132000 55132000 Lithuania Luxembourg 148070000 210860000 210860000 50 105430000 105430000 Luxembourg Hungary 243472334 730417000 486944667 50 243472334 243472334 Hungary Malta 14767000 44301000 29534000 50 14767000 14767000 Malta Netherlands 2284080000 4749115000 4749115000 50 2374557500 2284080000 Austria 1079955000 2271675000 2271675000 50 1135837500 1079955000 Poland 638935667 1916807000 1277871333 50 638935667 638935667 Poland Portugal 854964000 1367850000 1367850000 50 683925000 683925000 Portugal Slovenia 90193000 270579000 180386000 50 90193000 90193000 Slovenia Slovakia 109203334 327610000 218406667 50 109203334 109203334 Slovakia Finland 610760000 1491690000 1491690000 50 745845000 610760000 Sweden 1149065000 2731903000 2731903000 50 1365951500 1149065000 United Kingdom 8311547000 16925413000 16925413000 50 8462706500 8311547000 Total 46301421670 101392382000 99890937667 49945468837 45454249170 Uniform rate (%) = Maximum call rate – frozen rate A. The maximum call rate is set at 0,50 % for 2004. B. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom): (1) calculation of the theoretical share of the countries with a restricted financial burden: In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution. Formula for a country with a restricted financial burden, for example Germany: Germany’s theoretical VAT contribution = [Germany’s capped VAT base / (EU capped VAT base – UK capped VAT base)] × 1/4 × United Kingdom correction Example: Germany: Germany’s theoretical VAT contribution = 9862567000 / (45454249170 – 8311547000) × 1/4 × 4659749907 = 309327896,033845 (2) calculation of the frozen rate Frozen rate = [UK correction – theoretical VAT contributions (D + NL + A + S)] / [EU capped VAT base – capped VAT bases (UK+ D + NL + A + S)] Frozen rate = 4659749907 – (309327896,033845 + 71637501,7551702 + 33871527,3580631 + 36039081,7984942)] / [45454249170 – (8311547000 + 9862567000 + 2284080000 + 1079955000 + 1149065000)] Frozen rate = 0,184867017976958 % Uniform rate 0,50 % – 0,184867017976958 % = 0,315132982023042 % Member State 1 % of capped VAT base Maximum VAT call rate (in %) Uniform rate of VAT own resources (in %) VAT own resources at uniform rate (1) (2) (3) (4) = (1) × (3) Belgium 1136005000 0,50 0,315132982 357992643 Czech Republic 251390334 0,50 0,315132982 79221386 Denmark 769837000 0,50 0,315132982 242601029 Germany 9862567000 0,50 0,315132982 3108020149 Estonia 25609667 0,50 0,315132982 8070451 Greece 818152500 0,50 0,315132982 257826837 Spain 3846180000 0,50 0,315132982 1212058173 France 7592565000 0,50 0,315132982 2392667650 Ireland 595645000 0,50 0,315132982 187707385 Italy 5111376000 0,50 0,315132982 1610763161 Cyprus 40534334 0,50 0,315132982 12773706 Latvia 27922000 0,50 0,315132982 8799143 Lithuania 55132000 0,50 0,315132982 17373912 Luxembourg 105430000 0,50 0,315132982 33224470 Hungary 243472334 0,50 0,315132982 76726163 Malta 14767000 0,50 0,315132982 4653569 Netherlands 2284080000 0,50 0,315132982 719788942 Austria 1079955000 0,50 0,315132982 340329440 Poland 638935667 0,50 0,315132982 201349702 Portugal 683925000 0,50 0,315132982 215527325 Slovenia 90193000 0,50 0,315132982 28422789 Slovakia 109203334 0,50 0,315132982 34413572 Finland 610760000 0,50 0,315132982 192470620 Sweden 1149065000 0,50 0,315132982 362108280 United Kingdom 8311547000 0,50 0,315132982 2619242591 Total 45454249170 14324133088 Member State 1 % of reduced gross national income Uniform rate of additional base‚ own resources Additional base own resources at uniform rate (1) (2) (3) = (1) × (2) Belgium 2851850000 1936285751 Czech Republic 502780667 341366847 Denmark 1965545000 1334522074 Germany 21995480000 14934002315 Estonia 51219333 34775765 Greece 1636305000 1110982014 Spain 7692360000 5222787684 France 16322194000 11082080636 Ireland 1191290000 808835616 Italy 13484519000 9155419112 Cyprus 81068667 55042202 Latvia 64413333 0,6789578 43733934 Lithuania 110264000 74864601 Luxembourg 210860000 143165038 Hungary 486944667 330614871 Malta 29534000 20052339 Netherlands 4749115000 3224448587 Austria 2271675000 1542371420 Poland 1277871333 867620686 Portugal 1367850000 928712402 Slovenia 180386000 122474478 Slovakia 218406667 148288906 Finland 1491690000 1012794534 Sweden 2731903000 1854846802 United Kingdom 16925413000 11491640871 Total 99890937667 67821729485 Member State Reserve for loans and loan guarantees Reserve for emergency aid. GNI own resources excluding reserves GNI own resources at uniform rate (1) (2) (3) (4) = (1) + (2) + (3) Belgium 6309470 6309470 1923666811 1936285751 Czech Republic 1112358 1112358 339142131 341366847 Denmark 4348597 4348597 1325824880 1334522074 Germany 48663087 48663087 14836676141 14934002315 Estonia 113318 113318 34549129 34775765 Greece 3620182 3620182 1103741650 1110982014 Spain 17018677 17018677 5188750330 5222787684 France 36111433 36111433 11009857770 11082080636 Ireland 2635625 2635625 803564366 808835616 Italy 29833324 29833324 9095752464 9155419112 Cyprus 179357 179357 54683488 55042202 Latvia 142509 142509 43448916 43733934 Lithuania 243949 243949 74376703 74864601 Luxembourg 466509 466509 142232020 143165038 Hungary 1077323 1077323 328460225 330614871 Malta 65341 65341 19921657 20052339 Netherlands 10507003 10507003 3203434581 3224448587 Austria 5025883 5025883 1532319654 1542371420 Poland 2827179 2827179 861966328 867620686 Portugal 3026249 3026249 922659904 928712402 Slovenia 399088 399088 121676302 122474478 Slovakia 483206 483206 147322494 148288906 Finland 3300234 3300234 1006194066 1012794534 Sweden 6044097 6044097 1842758608 1854846802 United Kingdom 37446002 37446002 11416748867 11491640871 Total 221000000 221000000 67379729485 67821729485 Percentage of 1 % of reduced GNI 0,0022 0,0022 0,6745 0,6790 Description Coefficient (%) Amount 1. United Kingdom's share (in %) of total non-capped VAT bases 19,27 % 2. United Kingdom's share (in %) of total allocated expenditure 8,88 % 3. (1) – (2) 10,38 % 4. Total allocated expenditure 78012899288 5. (3) × (4) 8101226495 6. 0,66 × (5) = initial amount 5346809487 7. Benefit for the United Kingdom 620520210 8. Basic compensation for the United Kingdom = (6) – (7) 4726289277 9. Windfall gains deriving from traditional own resources 66539370 10. Correction for the United Kingdom = (8) – (9) 4659749907 Member State Percentage share of reduced GNI baseéduites Shares without the United Kingdom Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2 Column 4 distributed in accordance with column 3 Financing scale Financing scale applied to the correction (1) (2) (3) (4) (5) (6) = (2) + (4) + (5) (7) Belgium 2,85 3,44 5,57 1,60 5,04 234639250 Czech Republic 0,50 0,61 0,98 0,28 0,89 41366860 Denmark 1,97 2,37 3,84 1,10 3,47 161717483 Germany 22,02 26,51 0,00 –19,88 0,00 6,63 308843451 Estonia 0,05 0,06 0,10 0,03 0,09 4214130 Greece 1,64 1,97 3,19 0,92 2,89 134628882 Spain 7,70 9,27 15,02 4,31 13,58 632897796 France 16,34 19,67 31,87 9,15 28,82 1342927347 Ireland 1,19 1,44 2,33 0,67 2,10 98014760 Italy 13,50 16,25 26,33 7,56 23,81 1109454362 Cyprus 0,08 0,10 0,16 0,05 0,14 6670018 Latvia 0,06 0,08 0,13 0,04 0,11 5299681 Lithuania 0,11 0,13 0,22 0,06 0,19 9072098 Luxembourg 0,21 0,25 0,41 0,12 0,37 17348750 Hungary 0,49 0,59 0,95 0,27 0,86 40063934 Malta 0,03 0,04 0,06 0,02 0,05 2429944 Netherlands 4,75 5,72 0,00 –4,29 0,00 1,43 66683385 Austria 2,27 2,74 0,00 –2,05 0,00 0,68 31897096 Poland 1,28 1,54 2,49 0,72 2,26 105138339 Portugal 1,37 1,65 2,67 0,77 2,42 112541437 Slovenia 0,18 0,22 0,35 0,10 0,32 14841466 Slovakia 0,22 0,26 0,43 0,12 0,39 17969661 Finland 1,49 1,80 2,91 0,84 2,63 122730516 Sweden 2,73 3,29 0,00 –2,47 0,00 0,82 38359261 United Kingdom 16,94 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –28,70 28,70 100,00 4659749907 The calculations are made to 15 decimal places. Member State Net agricultural duties (75 %) Net sugar and isoglucose levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) VAT own resources at uniform rate GNI own resources excluding reserves GNI own resources, reserves Correction for the United Kingdom Total own resources (1) (2) (3) (4) = (1) + (2) + (3) (5) (6) (7) (8) (9) = (4) + (5) + (6) + (7) + (8) Belgium 16125000 21000000 1026450000 1063575000 357992643 1923666811 12618940 234639250 3592492644 Czech Republic 4575000 50475000 55050000 79221386 339142131 2224716 41366860 517005093 Denmark 5175000 12225000 197025000 214425000 242601029 1325824880 8697194 161717483 1953265586 Germany 101550000 129675000 2091225000 2322450000 3108020149 14836676141 97326174 308843451 20673315915 Estonia 600000 6675000 7275000 8070451 34549129 226636 4214130 54335346 Greece 8475000 4725000 132075000 145275000 257826837 1103741650 7240364 134628882 1648712733 Spain 26850000 9600000 676875000 713325000 1212058173 5188750330 34037354 632897796 7781068653 France 93375000 97500000 898275000 1089150000 2392667650 11009857770 72222866 1342927347 15906825633 Ireland 525000 2850000 103275000 106650000 187707385 803564366 5271250 98014760 1201207761 Italy 51150000 24600000 984150000 1059900000 1610763161 9095752464 59666648 1109454362 12935536635 Cyprus 900000 9450000 10350000 12773706 54683488 358714 6670018 84835926 Latvia 450000 5100000 5550000 8799143 43448916 285018 5299681 63382758 Lithuania 1575000 17025000 18600000 17373912 74376703 487898 9072098 119910611 Luxembourg 150000 12750000 12900000 33224470 142232020 933018 17348750 206638258 Hungary 7200000 78975000 86175000 76726163 328460225 2154646 40063934 533579968 Malta 525000 5400000 5925000 4653569 19921657 130682 2429944 33060852 Netherlands 142050000 23700000 1021875000 1187625000 719788942 3203434581 21014006 66683385 5198545914 Austria 7575000 9675000 159300000 176550000 340329440 1532319654 10051766 31897096 2091147956 Poland 8400000 92625000 101025000 201349702 861966328 5654358 105138339 1275133727 Portugal 14325000 375000 93825000 108525000 215527325 922659904 6052498 112541437 1365306164 Slovenia 1275000 14100000 15375000 28422789 121676302 798176 14841466 181113733 Slovakia 2325000 25125000 27450000 34413572 147322494 966412 17969661 228122139 Finland 2625000 2175000 75300000 80100000 192470620 1006194066 6600468 122730516 1408095670 Sweden 10350000 5475000 265350000 281175000 362108280 1842758608 12088194 38359261 2536489343 United Kingdom 350850000 16350000 2112225000 2479425000 2619242591 11416748867 74892004 –4659749907 11930558555 Total 858975000 359925000 10154925000 11373825000 14324133088 67379729485 442000000 0 93519687573 Title Heading Budget 2004 Amending budget No. 7 New amount 1 OWN RESOURCES 98989531279 –5469843706 93519687573 2 ADJUSTMENT OF COLLECTION COSTS — — 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 5469843706 5469843706 4 MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES 680351477 680351477 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 66496286 66496286 6 CONTRIBUTIONS TO COMMUNITY PROGRAMMES, REPAYMENT OF EXPENDITURE, REVENUE FROM SERVICES RENDERED AGAINST PAYMENT, CONTRIBUTIONS IN CONNECTION WITH THE EUROPEAN ECONOMIC AREA AND OTHER AGREEMENTS, FINANCIAL CORRECTIONS AND OTHER CONTRIBUTIONS OR REFUNDS 200000 200000 7 INTEREST ON LATE PAYMENTS AND FINES p.m. p.m. 8 BORROWING-AND-LENDING OPERATIONS 25863805 25863805 9 MISCELLANEOUS REVENUE 43489254 43489254 GRAND TOTAL 99805932101 0 99805932101 CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM Article Item Heading Budget 2004 Amending budget No. 7 New amount CHAPTER 1 4 1 4 0Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom 1 4 0 0 Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid 72849573191 –5469843706 67379729485 Article 1 4 0 — Total 73291573191 –5469843706 67821729485 CHAPTER 1 4 — TOTAL 73291573191 –5469843706 67821729485 Title 1 — Total 98989531279 –5469843706 93519687573 Budget 2004 Amending budget No. 7 New amount 72849573191 –5469843706 67379729485 Remarks Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof. The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States’ gross national income for this financial year is 0,6745 %. Member State Budget 2004 Amending budget No 7 New amount Belgium 2079828862 –156162051 1923666811 Czech Republic 366673474 –27531343 339142131 Denmark 1433454503 –107629623 1325824880 Germany 16041108100 –1204431959 14836676141 Estonia 37353805 –2804676 34549129 Greece 1193342697 –89601047 1103741650 Spain 5609969791 –421219461 5188750330 France 11903631042 –893773272 11009857770 Ireland 868797212 –65232846 803564366 Italy 9834139881 –738387417 9095752464 Cyprus 59122659 –4439171 54683488 Latvia 46976071 –3527155 43448916 Lithuania 80414556 –6037853 74376703 Luxembourg 153778325 –11546305 142232020 Hungary 355124418 –26664193 328460225 Malta 21538885 –1617228 19921657 Netherlands 3463487369 –260052788 3203434581 Austria 1656712391 –124392737 1532319654 Poland 931940208 –69973880 861966328 Portugal 997560850 –74900946 922659904 Slovenia 131553907 –9877605 121676302 Slovakia 159282041 –11959547 147322494 Finland 1087876262 –81682196 1006194066 Sweden 1992352583 –149593975 1842758608 United Kingdom 12343553299 –926804432 11416748867 Item 1 4 0 0 — Total 72849573191 –5469843706 67379729485 CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR Article Item Heading Budget 2004 Amending budget No. 7 New amount CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. 5469843706 5469843706 CHAPTER 3 0 — TOTAL p.m. 5469843706 5469843706 Title 3 — Total p.m. 5469843706 5469843706 GRAND TOTAL 99805932101 0 99805932101 Budget 2004 Amending budget No. 7 New amount p.m. 5469843706 5469843706 Remarks Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1). Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof. 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. Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue 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. A deficit is entered in Item 27 02 01 of the statement of expenditure of section III Commission.

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1. 2004-12-28