Final adoption

of amending budget No 4 of the European Union for the financial year 2008

(2008/607/EC, Euratom)

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 [1],

having regard to the general budget of the European Union for the financial year 2008, as finally adopted on 13 December 2007 [2],

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 [3],

having regard to preliminary draft amending budget No 4/2008 of the European Union for the financial year 2008, which the Commission presented on 15 April 2008,

having regard to draft amending budget No 4/2008, which the Council established on 26 May 2008,

having regard to Rule 69 of and Annex IV to the European Parliament's Rules of Procedure,

having regard to the resolution adopted by Parliament on 5 June 2008,

DECLARES:

Sole Article

The procedure under Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community is complete and amending budget No 4 of the European Union for the financial year 2008 has been finally adopted.

Done at Brussels, 5 June 2008.

The President

H.-G. P?ttering

[1] OJ L 248, 16.9.2002, p. 1. Regulation as last amended by Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9).

[2] OJ L 71, 14.3.2008, p. 1.

[3] OJ C 139, 14.6.2006, p. 1. Agreement as last amended by Decision 2008/371/EC of the European Parliament and of the Council (OJ L 128, 16.5.2008, p. 8).

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FINAL ADOPTION OF AMENDING BUDGET No 4 OF THE EUROPEAN UNION FOR THE 2008 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget

B. General statement of revenue by budget heading

— Title 1: Own resources

— Title 3: Surpluses, balances and adjustments

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A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2008 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources

EXPENDITURE

Description | Budget 2008 [1] | Budget 2007 [2] | Change (%) |

1. Sustainable growth | 50320304626 | 43590118012 | +15,44 |

2. Preservation and management of natural resources | 53241270053 | 54210425736 | –1,79 |

3. Citizenship, freedom, security and justice | 1501860203 | 1270114751 | +18,25 |

4. The EU as a global partner | 8112728400 | 7352746732 | +10,34 |

5. Administration | 7280085455 | 6977764032 | +4,33 |

6. Compensation | 206636292 | 444646152 | –53,53 |

Total expenditure [3] | 120662885029 | 113845815415 | +5,99 |

REVENUE

Description | Budget 2008 [4] | Budget 2007 [5] | Change (%) |

Miscellaneous revenue (Titles 4 to 9) | 2148450412 | 1703773561 | +26,10 |

Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 1528833290 | 1847631711 | –17,25 |

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) | 125750000 | 260940125 | –51,81 |

Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) | p.m. | 3830264680 | |

Total revenue for Titles 3 to 9 | 3803033702 | 7642610077 | –50,24 |

Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) | 18748500000 | 16532900000 | +13,40 |

VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3) | 19095673953 | 18517228951 | +3,12 |

Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4) | 79015677374 | 71153076387 | +11,05 |

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom [6] | 116859851327 | 106203205338 | +10,03 |

Total revenue [7] | 120662885029 | 113845815415 | +5,99 |

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

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 [8] | Member States whose VAT base is capped |

| (1) | (2) | (3) | (4) | (5) | (6) |

Belgium | 1440965000 | 3420171000 | 50 | 1710085500 | 1440965000 | |

Bulgaria | 180939000 | 302569000 | 50 | 151284500 | 151284500 | Bulgaria |

Czech Republic | 702867000 | 1219393000 | 50 | 609696500 | 609696500 | Czech Republic |

Denmark | 975620000 | 2392833000 | 50 | 1196416500 | 975620000 | |

Germany | 10407889000 | 24720152000 | 50 | 12360076000 | 10407889000 | |

Estonia | 98259000 | 165538000 | 50 | 82769000 | 82769000 | Estonia |

Ireland | 905937000 | 1719953000 | 50 | 859976500 | 859976500 | Ireland |

Greece | 1267563000 | 2175920000 | 50 | 1087960000 | 1087960000 | Greece |

Spain | 6743417000 | 10822406000 | 50 | 5411203000 | 5411203000 | Spain |

France | 9383695000 | 19230736000 | 50 | 9615368000 | 9383695000 | |

Italy | 6175505000 | 15707334000 | 50 | 7853667000 | 6175505000 | |

Cyprus | 128544000 | 157346000 | 50 | 78673000 | 78673000 | Cyprus |

Latvia | 122307000 | 218725000 | 50 | 109362500 | 109362500 | Latvia |

Lithuania | 132605000 | 286456000 | 50 | 143228000 | 132605000 | |

Luxembourg | 175313000 | 323842000 | 50 | 161921000 | 161921000 | Luxembourg |

Hungary | 404912000 | 995759000 | 50 | 497879500 | 404912000 | |

Malta | 41423000 | 53280000 | 50 | 26640000 | 26640000 | Malta |

Netherlands | 2803480000 | 5744079000 | 50 | 2872039500 | 2803480000 | |

Austria | 1220187000 | 2736781000 | 50 | 1368390500 | 1220187000 | |

Poland | 1593295000 | 3122414000 | 50 | 1561207000 | 1561207000 | Poland |

Portugal | 978963000 | 1599144000 | 50 | 799572000 | 799572000 | Portugal |

Romania | 552422000 | 1317240000 | 50 | 658620000 | 552422000 | |

Slovenia | 185938000 | 335086000 | 50 | 167543000 | 167543000 | Slovenia |

Slovakia | 250865000 | 563978000 | 50 | 281989000 | 250865000 | |

Finland | 792183000 | 1828978000 | 50 | 914489000 | 792183000 | |

Sweden | 1490119000 | 3456262000 | 50 | 1728131000 | 1490119000 | |

United Kingdom | 10530959000 | 21276097000 | 50 | 10638048500 | 10530959000 | |

Total | 59686171000 | 125892472000 | | 62946236000 | 57669214000 | |

Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):

Uniform rate (%) = maximum call rate – frozen rate |

A.The maximum call rate is set at 0,50 % for 2008. |

B.Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom): |

(1)calculation of the theoretical share of the countries with a restricted financial burden:

In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution. |

Formula for a country with a restricted financial burden, for example Germany: |

Germany's theoretical VAT contribution = (Germany's capped VAT base / (EU capped VAT base – UK capped VAT base)) × 1/4 × United Kingdom correction |

Example: Germany |

Germany's theoretical VAT contribution = 10407889000 / (57669214000 – 10530959000) × 1/4 × 5757931681 = 317830570 |

(2)calculation of the frozen rate:

Frozen rate = (UK correction – theoretical VAT contributions (D + NL + A + S)) / (EU capped VAT base – capped VAT bases (UK+ D + NL + A + S)) |

Frozen rate = (5757931681 – (317830570 + 85611179 + 37261421 + 45504460)) / (57669214000 – (10530959000 + 10407889000 + 2803480000 + 1220187000 + 1490119000)) |

Frozen rate = 0,168875772152444 % |

Uniform rate |

0,5 % – 0,168875772152444 % = 0,331124227847556 % |

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

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 | 1440965000 | 0,50 | 0,331124228 | 477138423 |

Bulgaria | 151284500 | 0,50 | 0,331124228 | 50093963 |

Czech Republic | 609696500 | 0,50 | 0,331124228 | 201885283 |

Denmark | 975620000 | 0,50 | 0,331124228 | 323051419 |

Germany | 10407889000 | 0,50 | 0,331124228 | 3446304209 |

Estonia | 82769000 | 0,50 | 0,331124228 | 27406821 |

Ireland | 859976500 | 0,50 | 0,331124228 | 284759055 |

Greece | 1087960000 | 0,50 | 0,331124228 | 360249915 |

Spain | 5411203000 | 0,50 | 0,331124228 | 1791780415 |

France | 9383695000 | 0,50 | 0,331124228 | 3107168761 |

Italy | 6175505000 | 0,50 | 0,331124228 | 2044859325 |

Cyprus | 78673000 | 0,50 | 0,331124228 | 26050536 |

Latvia | 109362500 | 0,50 | 0,331124228 | 36212573 |

Lithuania | 132605000 | 0,50 | 0,331124228 | 43908728 |

Luxembourg | 161921000 | 0,50 | 0,331124228 | 53615966 |

Hungary | 404912000 | 0,50 | 0,331124228 | 134076173 |

Malta | 26640000 | 0,50 | 0,331124228 | 8821149 |

Netherlands | 2803480000 | 0,50 | 0,331124228 | 928300150 |

Austria | 1220187000 | 0,50 | 0,331124228 | 404033478 |

Poland | 1561207000 | 0,50 | 0,331124228 | 516953462 |

Portugal | 799572000 | 0,50 | 0,331124228 | 264757661 |

Romania | 552422000 | 0,50 | 0,331124228 | 182920308 |

Slovenia | 167543000 | 0,50 | 0,331124228 | 55477547 |

Slovakia | 250865000 | 0,50 | 0,331124228 | 83067479 |

Finland | 792183000 | 0,50 | 0,331124228 | 262310984 |

Sweden | 1490119000 | 0,50 | 0,331124228 | 493414503 |

United Kingdom | 10530959000 | 0,50 | 0,331124228 | 3487055667 |

Total | 57669214000 | | | 19095673953 |

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)

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 | 3420171000 | | 2146650423 |

Bulgaria | 302569000 | | 189905672 |

Czech Republic | 1219393000 | | 765344920 |

Denmark | 2392833000 | | 1501847706 |

Germany | 24720152000 | | 15515459536 |

Estonia | 165538000 | | 103898962 |

Ireland | 1719953000 | | 1079518491 |

Greece | 2175920000 | | 1365703524 |

Spain | 10822406000 | | 6792620141 |

France | 19230736000 | | 12070059530 |

Italy | 15707334000 | | 9858616771 |

Cyprus | 157346000 | | 98757301 |

Latvia | 218725000 | 0,6276442 [9] | 137281473 |

Lithuania | 286456000 | | 179792441 |

Luxembourg | 323842000 | | 203257547 |

Hungary | 995759000 | | 624982341 |

Malta | 53280000 | | 33440882 |

Netherlands | 5744079000 | | 3605237755 |

Austria | 2736781000 | | 1717724667 |

Poland | 3122414000 | | 1959764975 |

Portugal | 1599144000 | | 1003693425 |

Romania | 1317240000 | | 826758020 |

Slovenia | 335086000 | | 210314778 |

Slovakia | 563978000 | | 353977509 |

Finland | 1828978000 | | 1147947397 |

Sweden | 3456262000 | | 2169302729 |

United Kingdom | 21276097000 | | 13353818458 |

Total | 125892472000 | | 79015677374 |

TABLE 4

Correction of budgetary imbalances for the United Kingdom for 2007 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

Description | Coefficient [10] (%) | Amount |

1. United Kingdom’s share (in %) of total non-capped VAT bases | 17,7156 | |

2. United Kingdom’s share (in %) of PAE-adjusted total allocated expenditure | 8,7227 | |

3. (1) – (2) | 8,9929 | |

4. Total allocated expenditure | | 107174316280 |

5. Pre-accession expenditure (PAE) [11] | | 2924640078 |

6. PAE-adjusted total allocated expenditure = (4) – (5) | | 104249676202 |

7. United Kingdom’s correction original amount = (3) × (6) × 0,66 | | 6187547592 |

8. United Kingdom’s advantage [12] | | 451577107 |

9. Basic compensation for the United Kingdom = (7) – (8) | | 5735970485 |

10. Windfall gains deriving from traditional own resources [13] | | –21961196 |

11. Correction for the United Kingdom = (9) – (10) | | 5757931681 |

TABLE 5

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5757931681 (Chapter 1 5)

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 | 2,72 | 3,27 | 5,03 | | 1,32 | 4,59 | 264394444 |

Bulgaria | 0,24 | 0,29 | 0,45 | | 0,12 | 0,41 | 23389931 |

Czech Republic | 0,97 | 1,17 | 1,79 | | 0,47 | 1,64 | 94264507 |

Denmark | 1,90 | 2,29 | 3,52 | | 0,93 | 3,21 | 184976643 |

Germany | 19,64 | 23,63 | 0,00 | –17,72 | 0,00 | 5,91 | 340140218 |

Estonia | 0,13 | 0,16 | 0,24 | | 0,06 | 0,22 | 12796824 |

Ireland | 1,37 | 1,64 | 2,53 | | 0,67 | 2,31 | 132960024 |

Greece | 1,73 | 2,08 | 3,20 | | 0,84 | 2,92 | 168208303 |

Spain | 8,60 | 10,34 | 15,92 | | 4,19 | 14,53 | 836620163 |

France | 15,28 | 18,38 | 28,30 | | 7,44 | 25,82 | 1486621504 |

Italy | 12,48 | 15,01 | 23,11 | | 6,07 | 21,09 | 1214246844 |

Cyprus | 0,12 | 0,15 | 0,23 | | 0,06 | 0,21 | 12163546 |

Latvia | 0,17 | 0,21 | 0,32 | | 0,08 | 0,29 | 16908416 |

Lithuania | 0,23 | 0,27 | 0,42 | | 0,11 | 0,38 | 22144324 |

Luxembourg | 0,26 | 0,31 | 0,48 | | 0,13 | 0,43 | 25034428 |

Hungary | 0,79 | 0,95 | 1,47 | | 0,39 | 1,34 | 76976604 |

Malta | 0,04 | 0,05 | 0,08 | | 0,02 | 0,07 | 4118781 |

Netherlands | 4,56 | 5,49 | 0,00 | –4,12 | 0,00 | 1,37 | 79036419 |

Austria | 2,17 | 2,62 | 0,00 | –1,96 | 0,00 | 0,65 | 37657102 |

Poland | 2,48 | 2,98 | 4,59 | | 1,21 | 4,19 | 241376502 |

Portugal | 1,27 | 1,53 | 2,35 | | 0,62 | 2,15 | 123620950 |

Romania | 1,05 | 1,26 | 1,94 | | 0,51 | 1,77 | 101828516 |

Slovenia | 0,27 | 0,32 | 0,49 | | 0,13 | 0,45 | 25903640 |

Slovakia | 0,45 | 0,54 | 0,83 | | 0,22 | 0,76 | 43598010 |

Finland | 1,45 | 1,75 | 2,69 | | 0,71 | 2,46 | 141388142 |

Sweden | 2,75 | 3,30 | 0,00 | –2,48 | 0,00 | 0,83 | 47556896 |

United Kingdom | 16,90 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |

Total | 100,00 | 100,00 | 100,00 | –26,28 | 26,28 | 100,00 | 5757931681 |

The calculations are made to 15 decimal places.

TABLE 6

Summary of financing [14] of the general budget by type of own resource and by Member State

Member State | Traditional own resources (TOR) | VAT and GNI-based own resources, including UK correction payments | Total own resources [14] |

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 | 18400000 | 31400000 | 1676800000 | 1726600000 | 575533333 | 477138423 | 2146650423 | 264394444 | 2888183290 | 2,94 | 4614783290 |

Bulgaria | 10100000 | 400000 | 55600000 | 66100000 | 22033333 | 50093963 | 189905672 | 23389931 | 263389566 | 0,27 | 329489566 |

Czech Republic | 6700000 | 3300000 | 230400000 | 240400000 | 80133333 | 201885283 | 765344920 | 94264507 | 1061494710 | 1,08 | 1301894710 |

Denmark | 40900000 | 3800000 | 275400000 | 320100000 | 106700000 | 323051419 | 1501847706 | 184976643 | 2009875768 | 2,05 | 2329975768 |

Germany | 221500000 | 163700000 | 3381600000 | 3766800000 | 1255600000 | 3446304209 | 15515459536 | 340140218 | 19301903963 | 19,67 | 23068703963 |

Estonia | 900000 | 8600000 | 26200000 | 35700000 | 11900000 | 27406821 | 103898962 | 12796824 | 144102607 | 0,15 | 179802607 |

Ireland | 800000 | 0 | 232000000 | 232800000 | 77600000 | 284759055 | 1079518491 | 132960024 | 1497237570 | 1,53 | 1730037570 |

Greece | 11000000 | 1500000 | 247000000 | 259500000 | 86500000 | 360249915 | 1365703524 | 168208303 | 1894161742 | 1,93 | 2153661742 |

Spain | 58700000 | 8500000 | 1337600000 | 1404800000 | 468266667 | 1791780415 | 6792620141 | 836620163 | 9421020719 | 9,60 | 10825820719 |

France | 126000000 | 229600000 | 1352400000 | 1708000000 | 569333333 | 3107168761 | 12070059530 | 1486621504 | 16663849795 | 16,98 | 18371849795 |

Italy | 173600000 | 6900000 | 1621700000 | 1802200000 | 600733334 | 2044859325 | 9858616771 | 1214246844 | 13117722940 | 13,37 | 14919922940 |

Cyprus | 4300000 | 3800000 | 32200000 | 40300000 | 13433333 | 26050536 | 98757301 | 12163546 | 136971383 | 0,14 | 177271383 |

Latvia | 1200000 | 800000 | 26800000 | 28800000 | 9600000 | 36212573 | 137281473 | 16908416 | 190402462 | 0,19 | 219202462 |

Lithuania | 2500000 | 900000 | 48200000 | 51600000 | 17200000 | 43908728 | 179792441 | 22144324 | 245845493 | 0,25 | 297445493 |

Luxembourg | 700000 | 0 | 21800000 | 22500000 | 7500000 | 53615966 | 203257547 | 25034428 | 281907941 | 0,29 | 304407941 |

Hungary | 4800000 | 6300000 | 128500000 | 139600000 | 46533333 | 134076173 | 624982341 | 76976604 | 836035118 | 0,85 | 975635118 |

Malta | 1400000 | 200000 | 10500000 | 12100000 | 4033334 | 8821149 | 33440882 | 4118781 | 46380812 | 0,05 | 58480812 |

Netherlands | 298700000 | 14600000 | 1634600000 | 1947900000 | 649300000 | 928300150 | 3605237755 | 79036419 | 4612574324 | 4,70 | 6560474324 |

Austria | 4400000 | 13800000 | 327400000 | 345600000 | 115200000 | 404033478 | 1717724667 | 37657102 | 2159415247 | 2,20 | 2505015247 |

Poland | 46800000 | 71200000 | 304200000 | 422200000 | 140733333 | 516953462 | 1959764975 | 241376502 | 2718094939 | 2,77 | 3140294939 |

Portugal | 28000000 | 300000 | 103800000 | 132100000 | 44033333 | 264757661 | 1003693425 | 123620950 | 1392072036 | 1,42 | 1524172036 |

Romania | 30000000 | 1100000 | 186200000 | 217300000 | 72433334 | 182920308 | 826758020 | 101828516 | 1111506844 | 1,13 | 1328806844 |

Slovenia | 300000 | 0 | 41400000 | 41700000 | 13900000 | 55477547 | 210314778 | 25903640 | 291695965 | 0,30 | 333395965 |

Slovakia | 1500000 | 2300000 | 75700000 | 79500000 | 26500000 | 83067479 | 353977509 | 43598010 | 480642998 | 0,49 | 560142998 |

Finland | 7400000 | 900000 | 149800000 | 158100000 | 52700000 | 262310984 | 1147947397 | 141388142 | 1551646523 | 1,58 | 1709746523 |

Sweden | 19800000 | 2900000 | 406200000 | 428900000 | 142966667 | 493414503 | 2169302729 | 47556896 | 2710274128 | 2,76 | 3139174128 |

United Kingdom | 562800000 | 56600000 | 2497900000 | 3117300000 | 1039100000 | 3487055667 | 13353818458 | –5757931681 | 11082942444 | 11,30 | 14200242444 |

Total | 1683200000 | 633400000 | 16431900000 | 18748500000 | 6249500000 | 19095673953 | 79015677374 | 0 | 98111351327 | 100 | 116859851327 |

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title Chapter | Heading | Budget 2008 | Amending budget No 4 | 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) | 1683200000 | | 1683200000 |

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) | 633400000 | | 633400000 |

1 2 | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM | 16431900000 | | 16431900000 |

1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM | 19095673953 | | 19095673953 |

1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM | 80544510664 | –1528833290 | 79015677374 |

1 5 | CORRECTION OF BUDGETARY IMBALANCES | 0 | | 0 |

| Title 1 — Total | 118388684617 | –1528833290 | 116859851327 |

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

Title Chapter Article Item | Heading | Budget 2008 | Amending budget No 4 | New amount |

1 4

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

1 4 0

Own 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 | 80544510664 | –1528833290 | 79015677374 |

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 | 80544510664 | –1528833290 | 79015677374 |

| Chapter 1 4 — Total | 80544510664 | –1528833290 | 79015677374 |

Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom

Budget 2008 | Amending budget No 4 | New amount |

80544510664 | –1528833290 | 79015677374 |

Remarks

The rate to be applied to the Member States’ gross national income for this financial year is 0,6276 %.

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 2008 | Amending budget No 4 | New amount |

Belgium | 2188184847 | –41534424 | 2146650423 |

Bulgaria | 193580058 | –3674386 | 189905672 |

Czech Republic | 780153181 | –14808261 | 765344920 |

Denmark | 1530906178 | –29058472 | 1501847706 |

Germany | 15815660102 | –300200566 | 15515459536 |

Estonia | 105909249 | –2010287 | 103898962 |

Ireland | 1100405533 | –20887042 | 1079518491 |

Greece | 1392127812 | –26424288 | 1365703524 |

Spain | 6924047019 | –131426878 | 6792620141 |

France | 12303596841 | –233537311 | 12070059530 |

Italy | 10049366025 | –190749254 | 9858616771 |

Cyprus | 100668105 | –1910804 | 98757301 |

Latvia | 139937661 | –2656188 | 137281473 |

Lithuania | 183271152 | –3478711 | 179792441 |

Luxembourg | 207190271 | –3932724 | 203257547 |

Hungary | 637074800 | –12092459 | 624982341 |

Malta | 34087912 | –647030 | 33440882 |

Netherlands | 3674993627 | –69755872 | 3605237755 |

Austria | 1750960029 | –33235362 | 1717724667 |

Poland | 1997683449 | –37918474 | 1959764975 |

Portugal | 1023113367 | –19419942 | 1003693425 |

Romania | 842754531 | –15996511 | 826758020 |

Slovenia | 214384049 | –4069271 | 210314778 |

Slovakia | 360826436 | –6848927 | 353977509 |

Finland | 1170158435 | –22211038 | 1147947397 |

Sweden | 2211275441 | –41972712 | 2169302729 |

United Kingdom | 13612194554 | –258376096 | 13353818458 |

Item 1 4 0 0 — Total | 80544510664 | –1528833290 | 79015677374 |

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter | Heading | Budget 2008 | Amending budget No 4 | New amount |

3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | 125750000 | 1528833290 | 1654583290 |

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 INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | | p.m. |

| Title 3 — Total | 125750000 | 1528833290 | 1654583290 |

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Title Chapter Article Item | Heading | Budget 2008 | Amending budget No 4 | New amount |

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0 | Surplus available from the preceding financial year | p.m. | 1528833290 | 1528833290 |

| Article 3 0 0 — Subtotal | p.m. | 1528833290 | 1528833290 |

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 | 125750000 | | 125750000 |

| Article 3 0 2 — Subtotal | 125750000 | | 125750000 |

| Chapter 3 0 — Total | 125750000 | 1528833290 | 1654583290 |

Surplus available from the preceding financial year

Budget 2008 | Amending budget No 4 | New amount |

p.m. | 1528833290 | 1528833290 |

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 last amended by Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9), and in particular Article 15 thereof.

[1] AB No 1 to No 4/2008 included.

[2] The figures in this column correspond to those in the 2007 budget (OJ L 77, 16.3.2007, p. 1) plus Amending Budgets No 1 to No 7/2007.

[3] The third paragraph of Article 268 of the Treaty establishing the European Community reads: "The revenue and expenditure shown in the budget shall be in balance".

[4] AB No 1 to No 4/2008 included.

[5] The figures in this column correspond to those in the 2007 budget (OJ L 77, 16.3.2007, p. 1) plus Amending Budgets No 1 to No 7/2007.

[6] The own resources for the 2008 budget are determined on the basis of the budget forecasts adopted at the 139th meeting of the Advisory Committee on Own Resources on 16 May 2007.

[7] The third paragraph of Article 268 of the Treaty establishing the European Community reads: "The revenue and expenditure shown in the budget shall be in balance".

[8] The base to be used does not exceed 50 % of GNI.

[9] Calculation of rate: (79015677374) / (125892472000) = 0,62764418013811 %.

[10] Rounded percentages.

[11] The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for 2004, 2005 and 2006, as well as payments made to Bulgaria and Romania under 2006 appropriations. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

[12] The "UK advantage" corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.

[13] These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

[14] p.m. (own resources + other revenue = total revenue = total expenditure); (116859851327 + 3803033702 = 120662885029 = 120662885029).

[15] Total own resources as percentage of GNI: (116859851327) / (12589247200000) = 0,93 %; own resources ceiling as percentage of GNI: 1,24 %.

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