Final adoption of amending budget No 3 of the European Union for the financial year 2007 (2007/524/EC, Euratom)
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Address https://gelex.eu/eli/EU/act/oj/L/2007/524@2007-06-07/en
THE PRESIDENT OF THE EUROPEAN PARLIAMENT,
having regard to the Treaty establishing the European Community, and in particular Article 272(7) 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,
having regard to the general budget of the European Union for the financial year 2007, as finally adopted on 14 December 2006,
having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management,
having regard to Preliminary draft amending budget No 4/2007 of the European Union for the financial year 2007, which the Commission presented on 13 April 2007,
having regard to Draft amending budget No 3/2007, which the Council established on 14 May 2007,
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 7 June 2007,
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 3 of the European Union for the financial year 2007 has been finally adopted.
Done at Brussels, 7 June 2007. The President H.-G. Pöttering
A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET
FINANCING OF THE GENERAL BUDGET Appropriations to be covered during the financial year 2007 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources Description Budget 2007 Budget 2006 Change (%) 1. Sustainable growth 44837060205 35865973075 +25,01 2. Preservation and management of natural resources 54718545736 54579470941 +0,25 3. Citizenship, freedom, security and justice 1201955766 1162155453 +3,42 4. The EU as a global partner 7352746732 8093291458 –9,15 5. Administration 6942264030 6604078362 +5,12 6. Compensations 444646152 1073500332 –58,58 Total expenditure 115497218621 107378469621 +7,56 Description Budget 2007 Budget 2006 Change (%) Miscellaneous revenue (Titles 4 to 9) 1209273561 2349189094 –48,52 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1847631711 2410079591 –23,34 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. 92730000 Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 1516079442 Total revenue for Titles 3 to 9 3056905272 6368078127 –52,00 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) 17307700000 14888900000 +16,25 VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3) 17827409252 17200276121 +3,65 Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4) 77305204097 68921215373 +12,16 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom 112440313349 101010391494 +11,32 Total revenue 115497218621 107378469621 +7,56 Member State 1 % of non-capped VAT base 1 % of gross national income Capping rate (in %) 1 % of gross national income multiplied by capping rate 1 % of capped VAT base Member States whose VAT base is capped (1) (2) (4) (5) (6) (7) Belgium 1377090000 3254093000 50 1627046500 1377090000 Bulgaria 133630000 250734000 50 125367000 125367000 Bulgaria Czech Republic 670499000 1101606000 50 550803000 550803000 Czech Republic Denmark 891726000 2259663000 50 1129831500 891726000 Germany 9919942000 23148221000 50 11574110500 9919942000 Estonia 69946000 124726000 50 62363000 62363000 Estonia Greece 1134499000 2032580000 50 1016290000 1016290000 Greece Spain 6192350000 10078570000 50 5039285000 5039285000 Spain France 8907804000 18438795000 50 9219397500 8907804000 Ireland 915297000 1563390000 50 781695000 781695000 Ireland Italy 5792627000 14678365000 50 7339182500 5792627000 Cyprus 117035000 147960000 50 73980000 73980000 Cyprus Latvia 76233000 166638000 50 83319000 76233000 Lithuania 101663000 244476000 50 122238000 101663000 Luxembourg 151455000 260122000 50 130061000 130061000 Luxembourg Hungary 385117000 878113000 50 439056500 385117000 Malta 38849000 48143000 50 24071500 24071500 Malta Netherlands 2559999000 5346690000 50 2673345000 2559999000 Austria 1142499000 2624363000 50 1312181500 1142499000 Poland 1273783000 2639229000 50 1319614500 1273783000 Portugal 949154000 1544415000 50 772207500 772207500 Portugal Romania 384105000 1028555000 50 514277500 384105000 Slovenia 159684000 304908000 50 152454000 152454000 Slovenia Slovakia 170762000 454120000 50 227060000 170762000 Finland 737236000 1688352000 50 844176000 737236000 Sweden 1330523000 3120578000 50 1560289000 1330523000 United Kingdom 9693423000 19514935000 50 9757467500 9693423000 Total 55276930000 116942340000 58471170000 53473109000 Uniform rate (%) = maximum call rate – frozen rate The maximum call rate is set at 0,50 % for 2007. 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): 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 = 9919942000 / (53473109000 – 9693423000) × 1/4 × 5251202631 = 297464591 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 = (5251202631 – (297464591 + 76765475 + 34259575 + 39897761)) / (53473109000 – (9693423000 + 9919942000 + 2559999000 + 1142499000 + 1330523000)) Frozen rate = 0,166609823430018 % Uniform rate 0,5 % – 0,166609823430018 % = 0,333390176569982 % 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 1377090000 0,50 0,333390177 459108278 Bulgaria 125367000 0,50 0,333390177 41796126 Czech Republic 550803000 0,50 0,333390177 183632309 Denmark 891726000 0,50 0,333390177 297292689 Germany 9919942000 0,50 0,333390177 3307211215 Estonia 62363000 0,50 0,333390177 20791212 Greece 1016290000 0,50 0,333390177 338821103 Spain 5039285000 0,50 0,333390177 1680048116 France 8907804000 0,50 0,333390177 2969774348 Ireland 781695000 0,50 0,333390177 260609434 Italy 5792627000 0,50 0,333390177 1931204938 Cyprus 73980000 0,50 0,333390177 24664205 Latvia 76233000 0,50 0,333390177 25415333 Lithuania 101663000 0,50 0,333390177 33893446 Luxembourg 130061000 0,50 0,333390177 43361060 Hungary 385117000 0,50 0,333390177 128394225 Malta 24071500 0,50 0,333390177 8025202 Netherlands 2559999000 0,50 0,333390177 853478519 Austria 1142499000 0,50 0,333390177 380897943 Poland 1273783000 0,50 0,333390177 424666739 Portugal 772207500 0,50 0,333390177 257446395 Romania 384105000 0,50 0,333390177 128056834 Slovenia 152454000 0,50 0,333390177 50826666 Slovakia 170762000 0,50 0,333390177 56930373 Finland 737236000 0,50 0,333390177 245787240 Sweden 1330523000 0,50 0,333390177 443583298 United Kingdom 9693423000 0,50 0,333390177 3231692006 Total 53473109000 17827409252 Member State 1 % of gross national income Uniform rate of additional base, own resources Additional base own resources at uniform rate (1) (2) (3) = (1) × (2) Belgium 3254093000 2151131263 Bulgaria 250734000 165748719 Czech Republic 1101606000 728221076 Denmark 2259663000 1493759313 Germany 23148221000 15302224573 Estonia 124726000 82450624 Greece 2032580000 1343645182 Spain 10078570000 6662479226 France 18438795000 12189039579 Ireland 1563390000 1033485246 Italy 14678365000 9703192207 Cyprus 147960000 97809553 Latvia 166638000 0,6610540 110156720 Lithuania 244476000 161611843 Luxembourg 260122000 171954694 Hungary 878113000 580480130 Malta 48143000 31825124 Netherlands 5346690000 3534450924 Austria 2624363000 1734845714 Poland 2639229000 1744672943 Portugal 1544415000 1020941746 Romania 1028555000 679930419 Slovenia 304908000 201560659 Slovakia 454120000 300197852 Finland 1688352000 1116091879 Sweden 3120578000 2062870635 United Kingdom 19514935000 12900426254 Total 116942340000 77305204097 Description Coefficient (%) Amount 1. United Kingdom’s share (in %) of total non-capped VAT bases 17,5894 2. United Kingdom’s share (in %) of PAE-adjusted total allocated expenditure 8,6985 3. (1) – (2) 8,8909 4. Total allocated expenditure 100442931519 5. Pre-accession expenditure (PAE) 1815757317 6. PAE-adjusted total allocated expenditure = (4) – (5) 98627174202 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 5787446312 8. United Kingdom’s advantage 528700814 9. Basic compensation for the United Kingdom = (7) – (8) 5258745498 10. Windfall gains deriving from traditional own resources 7542868 11. Correction for the United Kingdom = (9) – (10) 5251202631 Member State Percentage share of GNI base 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 2,78 3,34 5,15 1,36 4,70 246671369 Bulgaria 0,21 0,26 0,40 0,10 0,36 19006494 Czech Republic 0,94 1,13 1,74 0,46 1,59 83505499 Denmark 1,93 2,32 3,58 0,94 3,26 171290177 Germany 19,79 23,76 0,00 –17,82 0,00 5,94 311914289 Estonia 0,11 0,13 0,20 0,05 0,18 9454657 Greece 1,74 2,09 3,22 0,85 2,93 154076510 Spain 8,62 10,34 15,95 4,20 14,55 763990047 France 15,77 18,93 29,18 7,69 26,62 1397723670 Ireland 1,34 1,60 2,47 0,65 2,26 118510304 Italy 12,55 15,07 23,23 6,12 21,19 1112670226 Cyprus 0,13 0,15 0,23 0,06 0,21 11215874 Latvia 0,14 0,17 0,26 0,07 0,24 12631730 Lithuania 0,21 0,25 0,39 0,10 0,35 18532116 Luxembourg 0,22 0,27 0,41 0,11 0,38 19718136 Hungary 0,75 0,90 1,39 0,37 1,27 66563966 Malta 0,04 0,05 0,08 0,02 0,07 3649404 Netherlands 4,57 5,49 0,00 –4,12 0,00 1,37 72044802 Austria 2,24 2,69 0,00 –2,02 0,00 0,67 35362386 Poland 2,26 2,71 4,18 1,10 3,81 200062577 Portugal 1,32 1,59 2,44 0,64 2,23 117071935 Romania 0,88 1,06 1,63 0,43 1,48 77967984 Slovenia 0,26 0,31 0,48 0,13 0,44 23113068 Slovakia 0,39 0,47 0,72 0,19 0,66 34423848 Finland 1,44 1,73 2,67 0,70 2,44 127982851 Sweden 2,67 3,20 0,00 –2,40 0,00 0,80 42048712 United Kingdom 16,69 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –26,36 26,36 100,00 5251202631 The calculations are made to 15 decimal places. Member State Traditional own resources (TOR) VAT and GNI-based own resources, including UK correction payments Total own resources Net agricultural duties (75 %) Net sugar and isoglucose levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) p.m. Collection costs (25 % of gross TOR) VAT own resources GNI own resources United Kingdom correction Total national contributions Share in total national contributions (%) (1) (2) (3) (4) = (1) + (2) + (3) (5) (6) (7) (8) (9) = (6) + (7) + (8) (10) (11) = (4) + (9) Belgium 13200000 30500000 1546300000 1590000000 530000000 459108278 2151131263 246671369 2856910910 3,00 4446910910 Bulgaria 8600000 0 83500000 92100000 30700000 41796126 165748719 19006494 226551339 0,24 318651339 Czech Republic 6700000 10200000 187200000 204100000 68033333 183632309 728221076 83505499 995358884 1,05 1199458884 Denmark 38600000 15000000 293100000 346700000 115566667 297292689 1493759313 171290177 1962342179 2,06 2309042179 Germany 239500000 114600000 2820400000 3174500000 1058166663 3307211215 15302224573 311914289 18921350077 19,89 22095850077 Estonia 800000 0 23100000 23900000 7966667 20791212 82450624 9454657 112696493 0,12 136596493 Greece 10000000 5800000 220300000 236100000 78700000 338821103 1343645182 154076510 1836542795 1,93 2072642795 Spain 69400000 9100000 1484600000 1563100000 521033333 1680048116 6662479226 763990047 9106517389 9,57 10669617389 France 112800000 160000000 1217800000 1490600000 496866667 2969774348 12189039579 1397723670 16556537597 17,40 18047137597 Ireland 500000 5000000 233200000 238700000 79566667 260609434 1033485246 118510304 1412604984 1,48 1651304984 Italy 108700000 12400000 1503200000 1624300000 541433333 1931204938 9703192207 1112670226 12747067371 13,40 14371367371 Cyprus 5500000 0 37100000 42600000 14200000 24664205 97809553 11215874 133689632 0,14 176289632 Latvia 1400000 4300000 31900000 37600000 12533333 25415333 110156720 12631730 148203783 0,16 185803783 Lithuania 2400000 4100000 46300000 52800000 17600000 33893446 161611843 18532116 214037405 0,22 266837405 Luxembourg 400000 0 18700000 19100000 6366667 43361060 171954694 19718136 235033890 0,25 254133890 Hungary 4900000 6200000 128500000 139600000 46533333 128394225 580480130 66563966 775438321 0,82 915038321 Malta 1800000 0 11400000 13200000 4400000 8025202 31825124 3649404 43499730 0,05 56699730 Netherlands 272300000 31700000 1530200000 1834200000 611400000 853478519 3534450924 72044802 4459974245 4,69 6294174245 Austria 4900000 9500000 183800000 198200000 66066667 380897943 1734845714 35362386 2151106043 2,26 2349306043 Poland 41300000 48300000 246500000 336100000 112033334 424666739 1744672943 200062577 2369402259 2,49 2705502259 Portugal 20900000 4400000 107200000 132500000 44166667 257446395 1020941746 117071935 1395460076 1,47 1527960076 Romania 23300000 0 142400000 165700000 55233334 128056834 679930419 77967984 885955237 0,93 1051655237 Slovenia 100000 4200000 36400000 40700000 13566667 50826666 201560659 23113068 275500393 0,29 316200393 Slovakia 1400000 5200000 55700000 62300000 20766667 56930373 300197852 34423848 391552073 0,41 453852073 Finland 6900000 4800000 131500000 143200000 47733333 245787240 1116091879 127982851 1489861970 1,57 1633061970 Sweden 18300000 8900000 397800000 425000000 141666667 443583298 2062870635 42048712 2548502645 2,68 2973502645 United Kingdom 472100000 38900000 2569800000 3080800000 1026933334 3231692006 12900426254 –5251202631 10880915629 11,44 13961715629 Total 1486700000 533100000 15287900000 17307700000 5769233333 17827409252 77305204097 0 95132613349 100,00 112440313349 Title Chapter Heading Budget 2007 Amending budget No 3 New amount 1 0 AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) 1486700000 1486700000 1 1 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) 533100000 533100000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM 15287900000 15287900000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM 17827409252 17827409252 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM 79152835808 –1847631711 77305204097 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 Title 1 — Total 114287945060 –1847631711 112440313349 Title Chapter Article Item Heading Budget 2007 Amending budget No 3 New amount 1 4OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM 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 79152835808 –1847631711 77305204097 1 4 0 2 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees — — 1 4 0 3 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve — — Article 1 4 0 — Subtotal 79152835808 –1847631711 77305204097 Chapter 1 4 — Total 79152835808 –1847631711 77305204097 Budget 2007 Amending budget No 3 New amount 79152835808 –1847631711 77305204097 Remarks The rate to be applied to the Member States’ gross national income for this financial year is 0,6611 %. Legal basis 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. Member State Budget 2007 Amending budget No3 New amount Belgium 2202544339 –51413076 2151131263 Bulgaria 169710193 –3961474 165748719 Czech Republic 745625911 –17404835 728221076 Denmark 1529460881 –35701568 1493759313 Germany 15667955129 –365730556 15302224573 Estonia 84421234 –1970610 82450624 Greece 1375758951 –32113769 1343645182 Spain 6821715697 –159236471 6662479226 France 12480363512 –291323933 12189039579 Ireland 1058186043 –24700797 1033485246 Italy 9935103187 –231910980 9703192207 Cyprus 100147249 –2337696 97809553 Latvia 112789519 –2632799 110156720 Lithuania 165474444 –3862601 161611843 Luxembourg 176064494 –4109800 171954694 Hungary 594353885 –13873755 580480130 Malta 32585760 –760636 31825124 Netherlands 3618926008 –84475084 3534450924 Austria 1776309364 –41463650 1734845714 Poland 1786371469 –41698526 1744672943 Portugal 1045342747 –24401001 1020941746 Romania 696181084 –16250665 679930419 Slovenia 206378057 –4817398 201560659 Slovakia 307372726 –7174874 300197852 Finland 1142767014 –26675135 1116091879 Sweden 2112174240 –49303605 2062870635 United Kingdom 13208752671 –308326417 12900426254 Item 1 4 0 0 — Total 79152835808 –1847631711 77305204097 Title Chapter Heading Budget 2007 Amending budget No 3 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR p.m. 1847631711 1847631711 3 1 BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) 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(7) TO (9) OF REGULATION (EC, EURATOM) NO 1150/2000 p.m. p.m. 3 3 REFUNDS TO MEMBER STATES 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 THE INTERMEDIATE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM p.m. p.m. Title 3 — Total p.m. 1847631711 1847631711 Title Chapter Article Item Heading Budget 2007 Amending budget No 3 New amount 3 0SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 3 0 0 Surplus available from the preceding financial year p.m. 1847631711 1847631711 Article 3 0 0 — Subtotal p.m. 1847631711 1847631711 3 0 1 Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters p.m. p.m. Article 3 0 1 — Subtotal p.m. p.m. 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. Article 3 0 2 — Subtotal p.m. p.m. Chapter 3 0 — Total p.m. 1847631711 1847631711 Budget 2007 Amending budget No 3 New amount p.m. 1847631711 1847631711 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. 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 2000/597/EC, Euratom on the system of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1), as amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, 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), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1), and in particular Article 15 thereof.