Definitive adoption (EU, Euratom) 2017/304 of Amending budget No 5 of the European Union for the financial year 2016

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Contents

Preamble
Sole Article
AMENDING BUDGET No 5 FOR THE FINANCIAL YEAR 2017

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4)(a) and (9) thereof,

having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,

having regard to Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union,

having regard to 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,

having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020,

having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management,

having regard to the general budget of the European Union for the financial year 2016, as definitively adopted on 25 November 2015,

having regard to Draft amending budget No 5 of the European Union for the financial year 2016, which the Commission adopted on 7 October 2016,

having regard to the position on Draft amending budget No 5/2016, which the Council adopted on 8 November 2016 and forwarded to Parliament on the same day,

having regard to Parliament’s approval of 1 December 2016 of the Council position,

having regard to Rules 88 and 91 of Parliament’s Rules of Procedure,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 5 of the European Union for the financial year 2016 has been definitively adopted.

Done at Brussels, 1 December 2016. The President M. Schulz

AMENDING BUDGET No 5 FOR THE FINANCIAL YEAR 2017

INTRODUCTION AND FINANCING OF THE GENERAL BUDGET Description Budget 2016 Budget 2015 Change (%) Smart and inclusive growth 59290697648 66853308910 –11,31 Sustainable growth: natural resources 54972403654 55978784039 –1,80 Security and citizenship 3022387739 1926965795 +56,85 Global Europe 10155590403 7478225907 +35,80 Administration 8950916040 8658632705 +3,38 Compensation p.m. p.m. — Special instruments 219000000 384505583 –43,04 Total expenditure 136610995484 141280422939 –3,31 Description Budget 2016 Budget 2015 Change (%) Miscellaneous revenue (Titles 4 to 9) 1616701373 3045497557 –46,92 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1349116814 1434557708 –5,96 Repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) p.m. p.m. — Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 7133244000 — Total revenue for Titles 3 to 9 2965818187 11613299265 –74,46 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 20247900000 18759400000 +7,93 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 16279317150 18023353946 –9,68 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 97117960147 92884369728 +4,56 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2014/335/EU, Euratom 133645177297 129667123674 +3,07 Total revenue 136610995484 141280422939 –3,31 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) (3) (4) (5) (6) Belgium 1721991000 4238385000 50 2119192500 1721991000 Bulgaria 207858000 436223000 50 218111500 207858000 Czech Republic 680378000 1582293000 50 791146500 680378000 Denmark 1022373000 2804139000 50 1402069500 1022373000 Germany 12984422000 32010557000 50 16005278500 12984422000 Estonia 102808000 207919000 50 103959500 102808000 Ireland 809088000 1948180000 50 974090000 809088000 Greece 759264000 1760083000 50 880041500 759264000 Spain 4723052000 11193707000 50 5596853500 4723052000 France 9712577000 22713643000 50 11356821500 9712577000 Croatia 256144000 438499000 50 219249500 219249500 Croatia Italy 6088296000 16687221000 50 8343610500 6088296000 Cyprus 116299000 172542000 50 86271000 86271000 Cyprus Latvia 98291000 258792000 50 129396000 98291000 Lithuania 151049000 376190000 50 188095000 151049000 Luxembourg 275478000 350152000 50 175076000 175076000 Luxembourg Hungary 433908000 1073674000 50 536837000 433908000 Malta 63326000 91306000 50 45653000 45653000 Malta Netherlands 2787039000 7030893000 50 3515446500 2787039000 Austria 1556782000 3461805000 50 1730902500 1556782000 Poland 1833156000 4236962000 50 2118481000 1833156000 Portugal 871109000 1817370000 50 908685000 871109000 Romania 550855000 1643024000 50 821512000 550855000 Slovenia 178550000 391715000 50 195857500 178550000 Slovakia 266343000 776122000 50 388061000 266343000 Finland 915357000 2127774000 50 1063887000 915357000 Sweden 2034845000 4900449000 50 2450224500 2034845000 United Kingdom 12151903000 25888719000 50 12944359500 12151903000 Total 63352541000 150618338000 75309169000 63167543500 Member State 1 % of capped VAT base Uniform rate of VAT own resource (in %) VAT-based own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 1721991000 0,30 516597300 Bulgaria 207858000 0,30 62357400 Czech Republic 680378000 0,30 204113400 Denmark 1022373000 0,30 306711900 Germany 12984422000 0,15 1947663300 Estonia 102808000 0,30 30842400 Ireland 809088000 0,30 242726400 Greece 759264000 0,30 227779200 Spain 4723052000 0,30 1416915600 France 9712577000 0,30 2913773100 Croatia 219249500 0,30 65774850 Italy 6088296000 0,30 1826488800 Cyprus 86271000 0,30 25881300 Latvia 98291000 0,30 29487300 Lithuania 151049000 0,30 45314700 Luxembourg 175076000 0,30 52522800 Hungary 433908000 0,30 130172400 Malta 45653000 0,30 13695900 Netherlands 2787039000 0,15 418055850 Austria 1556782000 0,30 467034600 Poland 1833156000 0,30 549946800 Portugal 871109000 0,30 261332700 Romania 550855000 0,30 165256500 Slovenia 178550000 0,30 53565000 Slovakia 266343000 0,30 79902900 Finland 915357000 0,30 274607100 Sweden 2034845000 0,15 305226750 United Kingdom 12151903000 0,30 3645570900 Total 63167543500 16279317150 Member State 1 % of gross national income Uniform rate of additional base‚ own resource Additional base own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 4238385000 2732889706 Bulgaria 436223000 281274435 Czech Republic 1582293000 1020254708 Denmark 2804139000 1808094972 Germany 32010557000 20640248993 Estonia 207919000 134065144 Ireland 1948180000 1256176838 Greece 1760083000 1134892822 Spain 11193707000 7217646966 France 22713643000 14645644780 Croatia 438499000 282741989 Italy 16687221000 10759837650 Cyprus 172542000 111254229 Latvia 258792000 0,6447951 166867803 Lithuania 376190000 242565453 Luxembourg 350152000 225776280 Hungary 1073674000 692299690 Malta 91306000 58873658 Netherlands 7030893000 4533485067 Austria 3461805000 2232154759 Poland 4236962000 2731972163 Portugal 1817370000 1171831196 Romania 1643024000 1059413757 Slovenia 391715000 252575897 Slovakia 776122000 500439631 Finland 2127774000 1371978162 Sweden 4900449000 3159785302 United Kingdom 25888719000 16692918097 Total 150618338000 97117960147 Member State Gross reduction Percentage share of GNI base GNI key applied to the gross reduction Financing of the reduction (1) (2) (3) (4) = (1) + (3) Belgium 2,81 31449227 31449227 Bulgaria 0,29 3236817 3236817 Czech Republic 1,05 11740767 11740767 Denmark –142439555 1,86 20806983 –121632572 Germany 21,25 237521435 237521435 Estonia 0,14 1542779 1542779 Ireland 1,29 14455684 14455684 Greece 1,17 13059986 13059986 Spain 7,43 83058391 83058391 France 15,08 168537432 168537432 Croatia 0,29 3253705 3253705 Italy 11,08 123820797 123820797 Cyprus 0,11 1280278 1280278 Latvia 0,17 1920262 1920262 Lithuania 0,25 2791366 2791366 Luxembourg 0,23 2598162 2598162 Hungary 0,71 7966765 7966765 Malta 0,06 677499 677499 Netherlands –761503777 4,67 52169910 –709333867 Austria –10956889 2,30 25686929 14730040 Poland 2,81 31438669 31438669 Portugal 1,21 13485062 13485062 Romania 1,09 12191397 12191397 Slovenia 0,26 2906563 2906563 Slovakia 0,52 5758900 5758900 Finland 1,41 15788289 15788289 Sweden –202702444 3,25 36361807 –166340637 United Kingdom 17,19 192096804 192096804 Total –1117602665 100,00 1117602665 0 Description Coefficient (%) Amount United Kingdom’s share (in %) of notional uncapped VAT base 19,2145 United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,5910 (1) – (2) 11,6235 Total allocated expenditure 129194773448 Enlargement related expenditure 31733179803 Enlargement-adjusted total allocated expenditure = (4) – (5) 97461593645 United Kingdom’s correction original amount = (3) × (6) × 0,66 7476753663 United Kingdom’s advantage 1496521393 Core United Kingdom’s correction = (7) – (8) 5980232270 Windfall gains deriving from traditional own resources –76109576 Correction for the United Kingdom = (9) – (10) 6056341847 Description Coefficient (%) Amount United Kingdom’s share (in %) of notional uncapped VAT base 17,4319 United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,4180 (1) – (2) 10,0139 Total allocated expenditure 128669838650 Enlargement related expenditure 33342488843 Enlargement-adjusted total allocated expenditure = (4) – (5) 95327349807 United Kingdom’s correction original amount = (3) × (6) × 0,66 6300352079 United Kingdom’s advantage 1162878038 Core United Kingdom’s correction = (7) – (8) 5137474040 Windfall gains deriving from traditional own resources –28189034 Correction for the United Kingdom = (9) – (10) 5165663075 Description Coefficient (%) Amount United Kingdom’s share (in %) of notional uncapped VAT base 16,1200 United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,2358 (1) – (2) 8,8842 Total allocated expenditure 126017496941 Enlargement related expenditure 30151594002 Pre-accession expenditure 3084519964 Expenditure related to Art 4(1)(g) 27067074038 Enlargement-adjusted total allocated expenditure = (4) – (5) 95865902938 United Kingdom’s correction original amount = (3) × (6) × 0,66 5621164211 United Kingdom’s advantage 331907397 Core United Kingdom’s correction = (7) – (8) 5289256814 Windfall gains deriving from traditional own resources 12810520 Correction for the United Kingdom = (9) – (10) 5276446294 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 2,81 3,40 5,48 1,56 4,96 300419482 Bulgaria 0,29 0,35 0,56 0,16 0,51 30919770 Czech Republic 1,05 1,27 2,05 0,58 1,85 112153956 Denmark 1,86 2,25 3,63 1,03 3,28 198759194 Germany 21,25 25,66 0,00 –19,25 0,00 6,42 388574256 Estonia 0,14 0,17 0,27 0,08 0,24 14737434 Ireland 1,29 1,56 2,52 0,72 2,28 138088264 Greece 1,17 1,41 2,28 0,65 2,06 124755826 Spain 7,43 8,97 14,48 4,13 13,10 793417224 France 15,08 18,21 29,37 8,37 26,58 1609957772 Croatia 0,29 0,35 0,57 0,16 0,51 31081094 Italy 11,08 13,38 21,58 6,15 19,53 1182801065 Cyprus 0,11 0,14 0,22 0,06 0,20 12229889 Latvia 0,17 0,21 0,33 0,10 0,30 18343345 Lithuania 0,25 0,30 0,49 0,14 0,44 26664592 Luxembourg 0,23 0,28 0,45 0,13 0,41 24819001 Hungary 0,71 0,86 1,39 0,40 1,26 76102711 Malta 0,06 0,07 0,12 0,03 0,11 6471829 Netherlands 4,67 5,64 0,00 –4,23 0,00 1,41 85347594 Austria 2,30 2,78 0,00 –2,08 0,00 0,69 42022646 Poland 2,81 3,40 5,48 1,56 4,96 300318619 Portugal 1,21 1,46 2,35 0,67 2,13 128816366 Romania 1,09 1,32 2,12 0,61 1,92 116458609 Slovenia 0,26 0,31 0,51 0,14 0,46 27765014 Slovakia 0,52 0,62 1,00 0,29 0,91 55012032 Finland 1,41 1,71 2,75 0,78 2,49 150818003 Sweden 3,25 3,93 0,00 –2,95 0,00 0,98 59486260 United Kingdom 17,19 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –28,50 28,50 100,00 6056341847 The calculations are made to 15 decimal places. Member State Amount (1) Belgium 13297611 Bulgaria 2322802 Czech Republic 6423102 Denmark 10254706 Germany 19889796 Estonia 870740 Ireland 13998232 Greece 5098964 Spain 34026198 France 77369366 Croatia 2743129 Italy 59231069 Cyprus 851288 Latvia 1033546 Lithuania 869479 Luxembourg 3575795 Hungary 3913949 Malta 643682 Netherlands 4823050 Austria 2127855 Poland 19937548 Portugal 6712478 Romania 8464009 Slovenia 1770672 Slovakia 3026145 Finland 9102902 Sweden 3441697 United Kingdom –315819810 Total 0 Member State Amount (1) Belgium 12108628 Bulgaria 1275199 Czech Republic 3342634 Denmark 4686427 Germany 7934870 Estonia 568776 Ireland 5094409 Greece 1773357 Spain 7537051 France 38002662 Croatia 382317 Italy 19830215 Cyprus 241390 Latvia 102976 Lithuania 646364 Luxembourg 1741166 Hungary 2179154 Malta 101561 Netherlands 4101900 Austria 1068284 Poland 7063680 Portugal 3441569 Romania 2351280 Slovenia 554253 Slovakia 1502129 Finland 4198567 Sweden 1007093 United Kingdom –132837911 Total 0 Member State Traditional own resources (TOR) VAT and GNI-based own resources, including adjustments ORD 2014 Total own resources Net sugar sector levies (80 %) Net customs duties (80 %) Total net traditional own resources (80 %) Collection costs (20 % of gross TOR) (p.m.) VAT-based own resource GNI-based own resource Reduction in favour of: Denmark, Netherlands, Austria and Sweden United Kingdom correction Total national contributions Share in total national contributions (%) Adjustment relating to years 2014 and 2015 (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) = (5) + (6) + (7) + (8) (10) (11) (12) = (3) + (9) + (11) Belgium 7000000 1984800000 1991800000 497950000 516597300 2732889706 31449227 325825721 3606761954 3,18 380157383 5978719337 Bulgaria 400000 65100000 65500000 16375000 62357400 281274435 3236817 34517771 381386423 0,34 12976885 459863308 Czech Republic 3600000 250600000 254200000 63550000 204113400 1020254708 11740767 121919692 1358028567 1,20 120908594 1733137161 Denmark 3600000 381200000 384800000 96200000 306711900 1808094972 –121632572 213700327 2206874627 1,95 –147742832 2443931795 Germany 28100000 4124900000 4153000000 1038250000 1947663300 20640248993 237521435 416398922 23241832650 20,50 –1996696973 25398135677 Estonia 0 27800000 27800000 6950000 30842400 134065144 1542779 16176950 182627273 0,16 7533435 217960708 Ireland 0 314600000 314600000 78650000 242726400 1256176838 14455684 157180905 1670539827 1,47 170564976 2155704803 Greece 1500000 151000000 152500000 38125000 227779200 1134892822 13059986 131628147 1507360155 1,33 60999683 1720859838 Spain 5000000 1429900000 1434900000 358725000 1416915600 7217646966 83058391 834980473 9552601430 8,42 444555900 11432057330 France 33000000 1676800000 1709800000 427450000 2913773100 14645644780 168537432 1725329800 19453285112 17,15 1063986397 22227071509 Croatia 1900000 44000000 45900000 11475000 65774850 282741989 3253705 34206540 385977084 0,34 13236646 445113730 Italy 5000000 1829400000 1834400000 458600000 1826488800 10759837650 123820797 1261862349 13972009596 12,32 887769484 16694179080 Cyprus 0 19600000 19600000 4900000 25881300 111254229 1280278 13322567 151738374 0,13 9862666 181201040 Latvia 0 32400000 32400000 8100000 29487300 166867803 1920262 19479867 217755232 0,19 6740740 256895972 Lithuania 900000 80300000 81200000 20300000 45314700 242565453 2791366 28180435 318851954 0,28 12047755 412099709 Luxembourg 0 18300000 18300000 4575000 52522800 225776280 2598162 30135962 311033204 0,27 4601725 333934929 Hungary 2200000 141600000 143800000 35950000 130172400 692299690 7966765 82195814 912634669 0,80 45076397 1101511066 Malta 0 12600000 12600000 3150000 13695900 58873658 677499 7217072 80464129 0,07 2539423 95603552 Netherlands 7700000 2411000000 2418700000 604675000 418055850 4533485067 –709333867 94272544 4336479594 3,82 –1798837531 4956342063 Austria 3400000 214500000 217900000 54475000 467034600 2232154759 14730040 45218785 2759138184 2,43 180218679 3157256863 Poland 13700000 550400000 564100000 141025000 549946800 2731972163 31438669 327319847 3640677479 3,21 155777950 4360555429 Portugal 200000 136800000 137000000 34250000 261332700 1171831196 13485062 138970413 1585619371 1,40 77069484 1799688855 Romania 1000000 137500000 138500000 34625000 165256500 1059413757 12191397 127273898 1364135552 1,20 32865560 1535501112 Slovenia 0 69500000 69500000 17375000 53565000 252575897 2906563 30089939 339137399 0,30 22119731 430757130 Slovakia 1400000 96900000 98300000 24575000 79902900 500439631 5758900 59540306 645641737 0,57 33257802 777199539 Finland 800000 126300000 127100000 31775000 274607100 1371978162 15788289 164119472 1826493023 1,61 132868521 2086461544 Sweden 2800000 549400000 552200000 138050000 305226750 3159785302 –166340637 63935050 3362606465 2,97 –635351204 3279455261 United Kingdom 10100000 3237400000 3247500000 811875000 3645570900 16692918097 192096804 –6504999568 14025586233 12,37 700892724 17973978957 Total 133300000 20114600000 20247900000 5061975000 16279317150 97117960147 0 0 113397277297 100,00 0 133645177297 GENERAL STATEMENT OF REVENUE BY BUDGET HEADING Title Heading Budget 2017 Amending budget No 5/2017 New amount 1 OWN RESOURCES 133645177297 0,— 133645177297 3 SURPLUSES, BALANCES AND ADJUSTMENTS 1349116814 0,— 1349116814 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1348027707 1348027707 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 55455129 55455129 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 60000000 60000000 7 INTEREST ON LATE PAYMENTS AND FINES 123000000 123000000 8 BORROWING AND LENDING OPERATIONS 5217537 5217537 9 MISCELLANEOUS REVENUE 25001000 25001000 GRAND TOTAL 136610995484 0,— 136610995484 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2014/335/EU, EURATOM) CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2014/335/EU, EURATOM OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2014/335/EU, EURATOM OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2014/335/EU, EURATOM CORRECTION OF BUDGETARY IMBALANCES GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES Article Item Heading Budget 2017 Amending budget No 5/2017 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 124700000 8600000 133300000 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 124700000 8600000 133300000 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2014/335/EU, Euratom 18857400000 1257200000 20114600000 CHAPTER 1 2 — TOTAL 18857400000 1257200000 20114600000 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2014/335/EU, Euratom 18949564800 –2670247650 16279317150 CHAPTER 1 3 — TOTAL 18949564800 –2670247650 16279317150 CHAPTER 1 4 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2014/335/EU, Euratom 95713512497 1404447650 97117960147 CHAPTER 1 4 — TOTAL 95713512497 1404447650 97117960147 CHAPTER 1 5 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2014/335/EU, 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 certain Member States pursuant to Article 2(5) of Decision 2014/335/EU, Euratom p.m. 0,— 0,— CHAPTER 1 6 — TOTAL p.m. 0,— 0,— Title 1 — Total 133645177297 0,— 133645177297 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2014/335/EU, EURATOM) Budget 2017 Amending budget No 5/2017 New amount p.m. p.m. The common organisation of the market in the sugar sector provided that sugar, isoglucose and inulin syrup producers had to pay basic and B production levies. These levies were intended to cover market support expenditure. At present amounts entered under this article are a consequence of the revision of past established levies. Levies for the marketing years 2007/2008 and following years are entered under Article 1 1 7 of this chapter as a production charge. Figures are net of collection costs. Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, 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 2(1)(a) thereof. Council Regulation (EU) No 1360/2013 of 2 December 2013 fixing the production levies in the sugar sector for the 2001/2002, 2002/2003, 2003/2004, 2004/2005 and 2005/2006 marketing years, the coefficient required for calculating the additional levy for the 2001/2002 and 2004/2005 marketing years and the amount to be paid by sugar manufacturers to beet sellers in respect of the difference between the maximum levy and the levy to be charged for the 2002/2003, 2003/2004 and 2005/2006 marketing years (OJ L 343, 19.12.2013, p. 2). Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. p.m. –13407918,37 Bulgaria — — 0,— Czech Republic p.m. p.m. –615887,57 Denmark p.m. p.m. –8435300,68 Germany p.m. p.m. –66326085,22 Estonia — — 0,— Ireland p.m. p.m. –1629765,17 Greece p.m. p.m. 0,— Spain p.m. p.m. –3104371,25 France p.m. p.m. –67344987,65 Croatia — — 0,— Italy p.m. p.m. –5424004,14 Cyprus — — 0,— Latvia p.m. p.m. –37347,10 Lithuania p.m. p.m. –52491,31 Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta — — 0,— Netherlands p.m. p.m. –15999527,09 Austria p.m. p.m. –6408204,35 Poland p.m. p.m. –3938707,93 Portugal p.m. p.m. –552030,26 Romania — — 0,— Slovenia p.m. p.m. –4159,31 Slovakia p.m. p.m. –999645,34 Finland p.m. p.m. –1324320,10 Sweden p.m. p.m. 3232826,45 United Kingdom p.m. p.m. –8065850,48 Article 1 1 0 — Total p.m. p.m. –200437776,87 Budget 2017 Amending budget No 5/2017 New amount p.m. p.m. This article is intended for the recording of income charged by new Member States in the event of non-elimination of sugar stocks considered surplus within the meaning of Commission Regulation (EC) No 60/2004 of 14 January 2004 laying down transitional measures in the sugar sector by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 9, 15.1.2004, p. 8). It is also intended to record revenue from the outstanding sugar storage levies as Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1) abolished the storage levy. This article also covers the outstanding amounts due pursuant to Article 5 of Commission Regulation (EEC) No 65/82 of 13 January 1982 laying down detailed rules for carrying forward sugar to the following marketing year (OJ L 9, 14.1.1982, p. 14) when the obligation to store sugar carried forward is not complied with, and the amounts due in accordance with Council Regulation (EEC) No 1789/81 of 30 June 1981 laying down general rules concerning the system of minimum stocks in the sugar sector (OJ L 177, 1.7.1981, p. 39) when the general rules concerning the system of minimum stocks in the sugar sector are not complied with. Figures are net of collection costs. Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(1)(a) thereof. Member State Budget 2016 Amending budget No 5/2016 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia p.m. — p.m. Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Croatia p.m. — p.m. Italy p.m. — p.m. Cyprus p.m. — p.m. Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg — — — Hungary p.m. — p.m. Malta p.m. — p.m. Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Article 1 1 1 —Total p.m. — p.m. Budget 2017 Amending budget No 5/2017 New amount p.m. p.m. Amounts corresponding to charges levied on non-exported C sugar, C isoglucose and C inulin syrup production. They comprise as well the charges levied on substituted C sugar and C isoglucose. Figures are net of collection costs. Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota (OJ L 262, 16.9.1981, p. 14). 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)(a) thereof. Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. p.m. 0,— Bulgaria — — 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia — — 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Croatia — — 0,— Italy p.m. p.m. 0,— Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta — — 0,— Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. p.m. 0,— Portugal p.m. p.m. 0,— Romania — — 0,— Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 0,— Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 3 — Total p.m. p.m. 0,— Budget 2017 Amending budget No 5/2017 New amount 124700000 8600000 133300000 Under the actual common organisation of the markets in the sugar sector, a production charge is levied on undertakings producing sugar, isoglucose or inulin syrup. Figures are net of collection costs. Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), and in particular Article 16 thereof. Commission Regulation (EC) No 952/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards the management of the Community market in sugar and the quota system (OJ L 178, 1.7.2006, p. 39). Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(1)(a) thereof. Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1), and in particular Article 51 thereof. Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671), and in particular Article 128 thereof. Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 6600000 400000 7000000 Bulgaria 400000 400000 Czech Republic 3400000 200000 3600000 Denmark 3400000 200000 3600000 Germany 26300000 1800000 28100000 Estonia — — — Ireland p.m. — p.m. Greece 1400000 100000 1500000 Spain 4700000 300000 5000000 France 30900000 2100000 33000000 Croatia 1700000 200000 1900000 Italy 4700000 300000 5000000 Cyprus — — — Latvia p.m. — p.m. Lithuania 800000 100000 900000 Luxembourg — — ,— Hungary 2100000 100000 2200000 Malta — — ,— Netherlands 7200000 500000 7700000 Austria 3200000 200000 3400000 Poland 12800000 900000 13700000 Portugal 100000 100000 200000 Romania 900000 100000 1000000 Slovenia p.m. — p.m. Slovakia 1300000 100000 1400000 Finland 700000 100000 800000 Sweden 2600000 200000 2800000 United Kingdom 9500000 600000 10100000 Article 1 1 7 — Total 124700000 8600000 133300000 Budget 2017 Amending budget No 5/2017 New amount p.m. p.m. A one-off amount is levied on additional sugar quotas or supplementary isoglucose quotas which have been allocated to undertakings in accordance with Article 58 of Regulation (EC) No 1234/2007. Figures are net of collection costs. Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), and in particular Article 8 and Article 9(2) and (3) thereof. Commission Regulation (EC) No 952/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards the management of the Community market in sugar and the quota system (OJ L 178, 1.7.2006, p. 39). 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)(a) thereof. Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1). Member State Budget 2016 Budget 2015 Outturn 2014 Belgium p.m. p.m. 0,— Bulgaria p.m. p.m. 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia — — 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Croatia — — 0,— Italy p.m. p.m. 0,— Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta — — 0,— Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. p.m. 0,— Portugal p.m. p.m. 0,— Romania p.m. p.m. 0,— Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 0,— Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 8 — Total p.m. p.m. 0,— Budget 2017 Amending budget No 5/2017 New amount p.m. p.m. A surplus amount shall be levied and charged by the Member States to the undertakings concerned located on its territory in accordance with Article 142 of Regulation (EU) No 1308/2013. Figures are net of collection costs. Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), and in particular Article 15 thereof. Commission Regulation (EC) No 967/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards sugar production in excess of the quota (OJ L 176, 30.6.2006, p. 22). Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(1)(a) thereof. Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1), and in particular Article 64 thereof. Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671). Member State Budget 2016 Amending budget No 5/2016 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia — — — Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Croatia p.m. — p.m. Italy p.m. — p.m. Cyprus — — — Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg — — — Hungary p.m. — p.m. Malta — — — Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Article 1 1 9 — Total p.m. — p.m. CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2014/335/EU, EURATOM Budget 2017 Amending budget No 5/2017 New amount 18857400000 1257200000 20114600000 The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Union. This article may comprise levies, premiums, additional or compensatory amounts, additional amounts or factors, Common Customs Tariff duties and other duties established or to be established by the institutions of the European Union in respect of trade with third countries and customs duties on products under the expired Treaty establishing the European Coal and Steel Community. Figures are net of collection costs. Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(1)(a) thereof. Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 1860800000 124000000 1984800000 Bulgaria 61000000 4100000 65100000 Czech Republic 235000000 15600000 250600000 Denmark 357400000 23800000 381200000 Germany 3867100000 257800000 4124900000 Estonia 26100000 1700000 27800000 Ireland 295000000 19600000 314600000 Greece 141600000 9400000 151000000 Spain 1340500000 89400000 1429900000 France 1572000000 104800000 1676800000 Croatia 41200000 2800000 44000000 Italy 1715100000 114300000 1829400000 Cyprus 18300000 1300000 19600000 Latvia 30400000 2000000 32400000 Lithuania 75200000 5100000 80300000 Luxembourg 17100000 1200000 18300000 Hungary 132700000 8900000 141600000 Malta 11800000 800000 12600000 Netherlands 2260300000 150700000 2411000000 Austria 201100000 13400000 214500000 Poland 516000000 34400000 550400000 Portugal 128300000 8500000 136800000 Romania 128900000 8600000 137500000 Slovenia 65100000 4400000 69500000 Slovakia 90900000 6000000 96900000 Finland 118400000 7900000 126300000 Sweden 515000000 34400000 549400000 United Kingdom 3035100000 202300000 3237400000 Article 1 2 0 — Total 18857400000 1257200000 20114600000 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2014/335/EU, EURATOM Budget 2017 Amending budget No 5/2017 New amount 18949564800 –2670247650 16279317150 The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Union rules is fixed at 0,30 %. The assessment base to be taken into account for this purpose shall not exceed 50 % of GNI for each Member State. For the period 2014-2020 only, the rate of call of the VAT-based own resource for Germany, the Netherlands and Sweden shall be fixed at 0,15 %. Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(1)(b) and (4) thereof. Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 516597300 — 516597300 Bulgaria 62357400 — 62357400 Czech Republic 204113400 — 204113400 Denmark 306711900 — 306711900 Germany 3895326600 –1947663300 1947663300 Estonia 30682950 159450 30842400 Ireland 242726400 — 242726400 Greece 227779200 — 227779200 Spain 1416915600 — 1416915600 France 2913773100 — 2913773100 Croatia 65326200 448650 65774850 Italy 1826488800 — 1826488800 Cyprus 26080350 –199050 25881300 Latvia 29487300 — 29487300 Lithuania 45314700 — 45314700 Luxembourg 52312500 210300 52522800 Hungary 130172400 — 130172400 Malta 13617000 78900 13695900 Netherlands 836111700 –418055850 418055850 Austria 467034600 — 467034600 Poland 549946800 — 549946800 Portugal 261332700 — 261332700 Romania 165256500 — 165256500 Slovenia 53565000 — 53565000 Slovakia 79902900 — 79902900 Finland 274607100 — 274607100 Sweden 610453500 –305226750 305226750 United Kingdom 3645570900 — 3645570900 Article 1 3 0 — Total 18949564800 –2670247650 16279317150 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2014/335/EU, EURATOM Budget 2017 Amending budget No 5/2017 New amount 95713512497 1404447650 97117960147 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 0,6448%. Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(1)(c) thereof. Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 2690027944 42861762 2732889706 Bulgaria 281742922 –468487 281274435 Czech Republic 992815125 27439583 1020254708 Denmark 1774560502 33534470 1808094972 Germany 20267616595 372632398 20640248993 Estonia 133251083 814061 134065144 Ireland 1136486414 119690424 1256176838 Greece 1130107002 4785820 1134892822 Spain 7163914189 53732777 7217646966 France 14484738592 160906188 14645644780 Croatia 283701108 –959119 282741989 Italy 10687231570 72606080 10759837650 Cyprus 113262737 –2008508 111254229 Latvia 164234193 2633610 166867803 Lithuania 245798555 –3233102 242565453 Luxembourg 227184716 –1408436 225776280 Hungary 685851604 6448086 692299690 Malta 59136426 –262768 58873658 Netherlands 4488502935 44982132 4533485067 Austria 2143955360 88199399 2232154759 Poland 2726922742 5049421 2731972163 Portugal 1158709802 13121394 1171831196 Romania 1052978849 6434908 1059413757 Slovenia 249696035 2879862 252575897 Slovakia 495743434 4696197 500439631 Finland 1321298493 50679669 1371978162 Sweden 3055171597 104613705 3159785302 United Kingdom 16498871973 194046124 16692918097 Article 1 4 0 — Total 95713512497 1404447650 97117960147 CORRECTION OF BUDGETARY IMBALANCES Budget 2017 Amending budget No 5/2017 New amount 0,— 0,— The budgetary imbalance correction mechanism in favour of the United Kingdom (UK correction) was introduced by the European Council in Fontainebleau in June 1984 and the resulting own resources decision of 1985. The purpose of the mechanism is to reduce the UK budgetary imbalance through a reduction in its payments to the Union. Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Articles 4 and 5 thereof. Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 279071850 21347632 300419482 Bulgaria 29228885 1690885 30919770 Czech Republic 102997723 9156233 112153956 Denmark 184098416 14660778 198759194 Germany 361006829 27567427 388574256 Estonia 13823881 913553 14737434 Ireland 117902629 20185635 138088264 Greece 117240809 7515017 124755826 Spain 743206698 50210526 793417224 France 1502691749 107266023 1609957772 Croatia 29432034 1649060 31081094 Italy 1108726582 74074483 1182801065 Cyprus 11750228 479661 12229889 Latvia 17038165 1305180 18343345 Lithuania 25499905 1164687 26664592 Luxembourg 23568848 1250153 24819001 Hungary 71152375 4950336 76102711 Malta 6134996 336833 6471829 Netherlands 79949224 5398370 85347594 Austria 38188137 3834509 42022646 Poland 282899431 17419188 300318619 Portugal 120208152 8608214 128816366 Romania 109239295 7219314 116458609 Slovenia 25904242 1860772 27765014 Slovakia 51429963 3582069 55012032 Finland 137075608 13742395 150818003 Sweden 54418723 5067537 59486260 United Kingdom –5643885377 –412456470 –6056341847 Article 1 5 0 — Total 0 0 0 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES Budget 2017 Amending budget No 5/2017 New amount p.m. 0,— 0,— This article is intended to record gross reductions in the annual GNI contributions of certain Member States in accordance with Council Decision 2014/335/EU, Euratom. Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 10a(6) thereof. Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(5) thereof. Member State Budget 2016 Amending budget No 5/2016 New amount Belgium p.m. 31449227 31449227 Bulgaria p.m. 3236817 3236817 Czech Republic p.m. 11740767 11740767 Denmark p.m. –121632572 –121632572 Germany p.m. 237521435 237521435 Estonia p.m. 1542779 1542779 Ireland p.m. 14455684 14455684 Greece p.m. 13059986 13059986 Spain p.m. 83058391 83058391 France p.m. 168537432 168537432 Croatia p.m. 3253705 3253705 Italy p.m. 123820797 123820797 Cyprus p.m. 1280278 1280278 Latvia p.m. 1920262 1920262 Lithuania p.m. 2791366 2791366 Luxembourg p.m. 2598162 2598162 Hungary p.m. 7966765 7966765 Malta p.m. 677499 677499 Netherlands p.m. –709333867 –709333867 Austria p.m. 14730040 14730040 Poland p.m. 31438669 31438669 Portugal p.m. 13485062 13485062 Romania p.m. 12191397 12191397 Slovenia p.m. 2906563 2906563 Slovakia p.m. 5758900 5758900 Finland p.m. 15788289 15788289 Sweden p.m. –166340637 –166340637 United Kingdom p.m. 192096804 192096804 Article 1 6 0 — Total p.m. 0 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014 BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014 NETTING OF ADJUSTMENTS TO THE VAT AND GNI-BASED OWN RESOURCES FOR PREVIOUS FINANCIAL YEARS ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM ADJUSTMENT RELATING TO THE IMPLEMENTATION OF OWN RESOURCES DECISIONS Article Item Heading Budget 2017 Amending budget No 5/2017 New amount CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year 1349116814 1349116814 3 0 2 Repayment to the budget of the surplus from the Guarantee Fund for external actions p.m. p.m. CHAPTER 3 0 — TOTAL 1349116814 1349116814 CHAPTER 3 1 3 1 0Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 3 1 0 3 Application for 1995 and subsequent years of Article 10b of Regulation (EU, Euratom) No 609/2014 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 0Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 3 2 0 3 Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 p.m. p.m. Article 3 2 0 — Total p.m. p.m. CHAPTER 3 2 — TOTAL p.m. p.m. CHAPTER 3 3 3 3 0 Netting Of Adjustments To The Vat And Gni-Based Own Resources For Previous Financial Years p.m. p.m. CHAPTER 3 3 — 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 0Result 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 0,— 0,— 0,— Article 3 5 0 — Total 0,— 0,— 0,— CHAPTER 3 5 — TOTAL 0,— 0,— 0,— CHAPTER 3 6 3 6 0Result 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 0,— 0,— 0,— Article 3 6 0 — Total 0,— 0,— 0,— CHAPTER 3 6 — TOTAL 0,— 0,— 0,— CHAPTER 3 7 3 7 0 Adjustment Relating To The Implementation Of Own Resources Decisions — 0,— 0,— CHAPTER 3 7 — TOTAL — 0,— 0,— Title 3 — Total 1349116814 0,— 1349116814 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR Budget 2017 Amending budget No 5/2017 New amount 1349116814 1349116814 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 1(1) of Regulation (EU, Euratom) No 608/2014. 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. Council Regulation (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 29). Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39). Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), 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. Budget 2017 Amending budget No 5/2017 New amount p.m. p.m. This article is intended to receive, once the target amount has been reached, any surplus in the Guarantee Fund for external actions in accordance with Articles 3 and 4 of Regulation (EC, Euratom) No 480/2009. Council Regulation (EC, Euratom) No 480/2009 of 25 May 2009 establishing a Guarantee Fund for external actions (OJ L 145, 10.6.2009, p. 10). 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 7(2) thereof. BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014 Budget 2017 Amending budget No 5/2017 New amount p.m. p.m. Under Article 7(1) of Regulation (EEC, Euratom) No 1553/89, Member States are to send the Commission a statement of the total amount of the VAT resources base for the previous calendar year before 31 July. Each Member State is debited with an amount calculated on the basis of that statement according to Union rules and credited with the 12 payments actually made during the previous financial year. Any corrections to the abovementioned statements resulting from Commission controls in accordance with Article 9 of Regulation (EEC, Euratom) No 1553/89 or/and any changes to the GNI of previous financial years that have an effect on the capping of the VAT base will lead to adjustments of the VAT balances. The Commission shall inform the Member States of the amounts resulting from this calculation before 1 February of the year following that in which the data for the adjustments was supplied. Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, p. 9). Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 10b thereof. Member State Budget 2016 Amending budget No 5/2016 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia p.m. — p.m. Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Croatia p.m. — p.m. Italy p.m. — p.m. Cyprus p.m. — p.m. Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg p.m. — p.m. Hungary p.m. — p.m. Malta p.m. — p.m. Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Item 3 1 0 3 — Total p.m. — p.m. BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014 Budget 2017 Amending budget No 5/2017 New amount p.m. p.m. On the basis of figures for aggregate gross national income and its components from the preceding year, supplied by the Member States in accordance with Article 2(2) of Regulation (EC, Euratom) No 1287/2003, each Member State shall be debited with an amount calculated according to Union rules and credited with the 12 payments made during that previous financial year. Any changes to the gross national product/gross national income of previous financial years pursuant to Article 2(2) of Regulation (EC, Euratom) No 1287/2003, subject to Articles 4 and 5 thereof, gives rise for each Member State concerned to an adjustment to the balance established pursuant to Article 10b(4) of Regulation (EU, Euratom) No 609/2014. The Commission shall inform the Member States of the amounts resulting from this calculation before 1 February of the year following that in which the data for the adjustments was supplied. Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 10b thereof. Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (OJ L 181, 19.7.2003, p. 1). Member State Budget 2016 Amending budget No 5/2016 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia p.m. — p.m. Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Croatia p.m. — p.m. Italy p.m. — p.m. Cyprus p.m. — p.m. Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg p.m. — p.m. Hungary p.m. — p.m. Malta p.m. — p.m. Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Item 3 2 0 3 — Total p.m. — p.m. NETTING OF ADJUSTMENTS TO THE VAT AND GNI-BASED OWN RESOURCES FOR PREVIOUS FINANCIAL YEARS New Chapter Budget 2017 Amending budget No 5/2017 New amount p.m. p.m. New Article Result of the calculation for the netting of adjustments to the VAT and GNI-based resources of previous financial years. This calculation is the product of multiplying the total amounts of the adjustments referred to in paragraphs 1 to 4 of Council Regulation (EU, Euratom) No 609/2014, with the exception of particular adjustments pursuant to paragraphs 2(b) and (c) of Article 10b(2) of Council Regulation No 609/2014, by the percentage that the GNI of that Member State represents of the GNI of all Member States, as applicable on 15 January to the budget in force for the year following that in which the data for the adjustments was supplied. The Commission shall inform the Member States of the amounts resulting from this calculation before 1 February of the year following that in which the data for the adjustments was supplied. Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105). Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 10b(5) thereof. Member State Budget 2016 Amending budget No 5/2016 New amount Belgium — p.m. p.m. Bulgaria — p.m. p.m. Czech Republic — p.m. p.m. Denmark — p.m. p.m. Germany — p.m. p.m. Estonia — p.m. p.m. Ireland — p.m. p.m. Greece — p.m. p.m. Spain — p.m. p.m. France — p.m. p.m. Croatia — p.m. p.m. Italy — p.m. p.m. Cyprus — p.m. p.m. Latvia — p.m. p.m. Lithuania — p.m. p.m. Luxembourg — p.m. p.m. Hungary — p.m. p.m. Malta — p.m. p.m. Netherlands — p.m. p.m. Austria — p.m. p.m. Poland — p.m. p.m. Portugal — p.m. p.m. Romania — p.m. p.m. Slovenia — p.m. p.m. Slovakia — p.m. p.m. Finland — p.m. p.m. Sweden — p.m. p.m. United Kingdom — p.m. p.m. Article 3 3 0 — Total — p.m. p.m. ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE Budget 2017 Amending budget No 5/2017 New amount p.m. p.m. Article 3 of the Protocol on the position of Denmark and Article 5 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, grant full exemption to these Member States from supporting the financial consequences of some specific policies in the area of freedom, security and justice, with the exception of the related administrative costs. They can therefore obtain an adjustment to the own resources paid for each year in which they do not participate. Each Member State’s contribution to the adjustment mechanism is calculated by applying to the budget expenditure resulting from this operation or policy the scale of the aggregate gross national income and its components from the preceding year, supplied by the Member States in accordance with Article 2(2) of Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (OJ L 181, 19.7.2003, p. 1). The Commission works out each Member State’s balance and informs it in time for that Member State to enter its balance in the account referred to in Article 9(1) of Regulation (EU, Euratom) No 609/2014 on the first working day of December, in accordance with Article 11 of that Regulation. Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 11 thereof. Protocol on the position of Denmark, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, and in particular Article 3 thereof, and Protocol on the position of the United Kingdom and Ireland in respect of the area of freedom, security and justice, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, and in particular Article 5 thereof. Member State Budget 2016 Amending budget No 5/2016 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia p.m. — p.m. Ireland p.m. — p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Croatia p.m. — p.m. Italy p.m. — p.m. Cyprus p.m. — p.m. Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg p.m. — p.m. Hungary p.m. — p.m. Malta p.m. — p.m. Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Article 3 4 0 — Total p.m. — p.m. RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM Budget 2017 Amending budget No 5/2017 New amount 0,— 0,— 0,— Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom. The figures correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2012. 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 Articles 4 and 5 thereof. Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Articles 4 and 5 thereof. Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 12108628 — 12108628 Bulgaria 1275199 — 1275199 Czech Republic 3342634 — 3342634 Denmark 4686427 — 4686427 Germany 7934870 — 7934870 Estonia 568776 — 568776 Ireland 5094409 — 5094409 Greece 1773357 — 1773357 Spain 7537051 — 7537051 France 38002662 — 38002662 Croatia 382317 — 382317 Italy 19830215 — 19830215 Cyprus 241390 — 241390 Latvia 102976 — 102976 Lithuania 646364 — 646364 Luxembourg 1741166 — 1741166 Hungary 2179154 — 2179154 Malta 101561 — 101561 Netherlands 4101900 — 4101900 Austria 1068284 — 1068284 Poland 7063680 — 7063680 Portugal 3441569 — 3441569 Romania 2351280 — 2351280 Slovenia 554253 — 554253 Slovakia 1502129 — 1502129 Finland 4198567 — 4198567 Sweden 1007093 — 1007093 United Kingdom –132837911 — –132837911 Item 3 5 0 4 — Total 0 — 0 RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM Budget 2017 Amending budget No 5/2017 New amount 0,— 0,— 0,— This item is intended to record the difference between previously budgeted and the latest intermediate update of the UK correction before the final calculations are made. The figures correspond to the result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2014. Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Articles 4 and 5 thereof. Member State Budget 2016 Amending budget No 5/2016 New amount Belgium 9808723 3488888 13297611 Bulgaria 1857845 464957 2322802 Czech Republic 5618512 804590 6423102 Denmark 5183926 5070780 10254706 Germany 15098382 4791414 19889796 Estonia 615754 254986 870740 Ireland 6055723 7942509 13998232 Greece 3882091 1216873 5098964 Spain 23452091 10574107 34026198 France 62183471 15185895 77369366 Croatia 2392016 351113 2743129 Italy 60923232 –1692163 59231069 Cyprus 1058836 –207548 851288 Latvia 517980 515566 1033546 Lithuania 493224 376255 869479 Luxembourg 3153754 422041 3575795 Hungary 2775751 1138198 3913949 Malta 557582 86100 643682 Netherlands 3797278 1025772 4823050 Austria 1572870 554985 2127855 Poland 16987381 2950167 19937548 Portugal 5315559 1396919 6712478 Romania 6012749 2451260 8464009 Slovenia 1449464 321208 1770672 Slovakia 2207088 819057 3026145 Finland 5796891 3306011 9102902 Sweden 2634984 806713 3441697 United Kingdom –251403157 –64416653 –315819810 Item 3 6 0 4 — Total 0 0 0 ADJUSTMENT RELATING TO THE IMPLEMENTATION OF OWN RESOURCES DECISIONS New Chapter Budget 2017 Amending budget No 5/2017 New amount — 0,— 0,— New Article Result of the calculation for the retroactive implementation of the Own Resources Decision 2014/335/EU, Euratom for the years 2014 and 2015 Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 11. Member State Budget 2016 Amending budget No 5/2016 New amount Belgium — 380157383 380157383 Bulgaria — 12976885 12976885 Czech Republic — 120908594 120908594 Denmark — –147742832 –147742832 Germany — –1996696973 –1996696973 Estonia — 7533435 7533435 Ireland — 170564976 170564976 Greece — 60999683 60999683 Spain — 444555900 444555900 France — 1063986397 1063986397 Croatia — 13236646 13236646 Italy — 887769484 887769484 Cyprus — 9862666 9862666 Latvia — 6740740 6740740 Lithuania — 12047755 12047755 Luxembourg — 4601725 4601725 Hungary — 45076397 45076397 Malta — 2539423 2539423 Netherlands — –1798837531 –1798837531 Austria — 180218679 180218679 Poland — 155777950 155777950 Portugal — 77069484 77069484 Romania — 32865560 32865560 Slovenia — 22119731 22119731 Slovakia — 33257802 33257802 Finland — 132868521 132868521 Sweden — –635351204 –635351204 United Kingdom — 700892724 700892724 Article 3 7 0 — Total — 0 0 INTEREST ON LATE PAYMENTS FINES INTEREST ON DEPOSITS AND FINES Article Item Heading Budget 2017 Amending budget No 5/2017 New amount CHAPTER 7 0 7 0 0Interest on late payments 7 0 0 0 Interest due on late payments into the accounts held with the treasuries of the Member States 5000000 5000000 7 0 0 1 Other interest on late payments 3000000 3000000 Article 7 0 0 — Total 8000000 8000000 7 0 1 Interest on late payments and other interest on fines 15000000 15000000 CHAPTER 7 0 — TOTAL 23000000 23000000 CHAPTER 7 1 7 1 0 Fines, periodic penalty payments and other penalties 100000000 100000000 7 1 1 Excess emissions premiums for new passenger cars p.m. p.m. 7 1 2 Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty p.m. p.m. CHAPTER 7 1 — TOTAL 100000000 100000000 CHAPTER 7 2 7 2 0Interest on deposits and fines 7 2 0 0 Interest on deposits and fines resulting from the implementation of the excessive deficit procedure — Assigned revenue p.m. p.m. Article 7 2 0 — Total p.m. p.m. CHAPTER 7 2 — TOTAL p.m. p.m. Title 7 — Total 123000000 123000000 INTEREST ON LATE PAYMENTS Budget 2017 Amending budget No 5/2017 New amount 5000000 5000000 Any delay by a Member State in making the entry in the account opened in the name of the Commission referred to in Article 9(1) of Regulation (EU, Euratom) No 609/2014 gives rise to the payment of interest by the Member State concerned. However the recovery of amounts of interest below EUR 500 shall be waived. For the VAT and GNI-based own resources, interest shall be payable only in relation to delays in entering amounts referred in Article 12(2) of Regulation (EU, Euratom) No 609/2014. In the case of Member States belonging to the Economic and Monetary Union, the interest rate shall be equal to the rate as published in the Official Journal of the European Union, C series, which the European Central Bank applied to its main refinancing operations on the first day of the month in which the due date fell, or 0 per cent, whichever is higher, increased by 2,5 percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay. In the case of Member States not belonging to the Economic and Monetary Union, the interest rate shall be equal to the rate applied on the first day of the month in question by the central banks for their main refinancing operations, or 0 per cent, whichever is higher, increased by 2,5 percentage points. For the Member States for which the central bank rate is not available, the interest rate shall be equal to the most equivalent rate applied on the first day of the month in question on the Member State's money market, or 0 per cent, whichever is higher, increased by 2,5 percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay. The total increase shall not exceed 16 percentage points. The increased rate shall be applied to the entire period of delay. Council p.m. Commission 5000000 European External Action Service p.m. Total 5000000 Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.39), and in particular Article 12 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 78(4) thereof. INTEREST ON LATE PAYMENTS FINES INTEREST ON DEPOSITS AND FINES Article Item Heading Budget 2017 Amending budget No 5/2017 New amount CHAPTER 7 0 7 0 0Interest on late payments 7 0 0 0 Interest due on late payments into the accounts held with the treasuries of the Member States 5000000 5000000 7 0 0 1 Other interest on late payments 3000000 3000000 Article 7 0 0 — Total 8000000 8000000 7 0 1 Interest on late payments and other interest on fines 15000000 15000000 CHAPTER 7 0 — TOTAL 23000000 23000000 CHAPTER 7 1 7 1 0 Fines, periodic penalty payments and other penalties 100000000 100000000 7 1 1 Excess emissions premiums for new passenger cars p.m. p.m. 7 1 2 Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty p.m. p.m. CHAPTER 7 1 — TOTAL 100000000 100000000 CHAPTER 7 2 7 2 0Interest on deposits and fines 7 2 0 0 Interest on deposits and fines resulting from implementation of the excessive deficit procedure — Assigned revenue p.m. p.m. Article 7 2 0 — Total p.m. p.m. CHAPTER 7 2 — TOTAL p.m. p.m. Title 7 — Total 123000000 123000000 INTEREST ON LATE PAYMENTS Budget 2017 Amending budget No 5/2017 New amount 5000000 5000000 Any delay by a Member State in making the entry in the account opened in the name of the Commission referred to in Article 9(1) of Regulation (EU, Euratom) No 609/2014 gives rise to the payment of interest by the Member State concerned. However the recovery of amounts of interest below EUR 500 shall be waived. For the VAT and GNI-based own resources, interest shall be payable only in relation to delays in entering amounts referred in Article 12(2) of Regulation (EU, Euratom) No 609/2014. In the case of Member States belonging to the Economic and Monetary Union, the interest rate shall be equal to the rate as published in the Official Journal of the European Union, C series, which the European Central Bank applied to its main refinancing operations on the first day of the month in which the due date fell, or 0 per cent, whichever is higher, increased by 2,5 percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay. In the case of Member States not belonging to the Economic and Monetary Union, the interest rate shall be equal to the rate applied on the first day of the month in question by the central banks for their main refinancing operations, or 0 per cent, whichever is higher, increased by 2,5 percentage points. For the Member States for which the central bank rate is not available, the interest rate shall be equal to the most equivalent rate applied on the first day of the month in question on the Member State's money market, or 0 per cent, whichever is higher, increased by 2,5 percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay. The total increase shall not exceed 16 percentage points. The increased rate shall be applied to the entire period of delay. Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39), and in particular Article 12 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 78(4) thereof.

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2016-12-01