PURPOSE: final adoption of amending budget No 3 of the European Union for the financial year 2009.

LEGISLATIVE ACT: Decision 2009/457/EC, Euratom.

CONTENT: the European Parliament finally adopted amending budget No 3/2009 of the European Union, in accordance with its resolution of 22 April 2009 (please see the summary of the resolution).

This amending budget covers the readjustment, with retroactive effect from 1 January 2007, of the own resources system according to Decision 2007/436/EC, Euratom of 7 June 2007.

The European Parliament adopted by 646 votes to 21, with 9 abstentions, a resolution aimed at approving, unamended, draft amending budget No 3/2009 of the European Union for the financial year 2009.

The Parliament recalls that this draft amending budget covers the readjustment, with retroactive effect from 1 January 2007, of the own resources system according to Decision 2007/436/EC, Euratom of 7 June 2007.

The Committee on Budgets unanimously adopted the report drawn up by Jutta HAUG (PES, DE) approving unamended draft amending budget No 3/2009 of the European Union, recalling that the latter covers the readjustment of the own resources system according to Decision 2007/436/EC, Euratom of 7 June 2007 and with retroactive effect from 1 January 2007.

On 6 March 2009, the Commission submitted to the Council preliminary draft amending budget (PDAB) No 3 to the general budget for 2009 concerning the implementation of the new Own Resources Decision No 2007/436/EC, Euratom, following its entry into force on 1 March 2009. The financing of the EU budget is readjusted in order to comply with the new provisions and the result is a change in the distribution between Member States of their own resources contributions.

Given the retroactive effect of this new Own Resources Decision from 1 January 2007 onwards, the adjustments concern the financial years 2007, 2008 and 2009. They are related to:

the new uniform rate of call of the VAT-based own resource; the gross reduction in the annual GNI-based contributions for the Netherlands and Sweden; the revised calculation of the correction mechanism in favour of the United Kingdom; the impact of the new call rate of the VAT-based own resource on the GNI-based own resource contributions.

Furthermore, PDAB No 3/2009 incorporates some technical amendments to the 2009 budget structure, also stemming from the adoption of this new Own Resources Decision and its implementing rules.

On 30 March 2009, the Council established draft amending budget No 3 for the financial year 2009, as submitted by the Commission in its Preliminary draft amending budget No 3 and as set out in the technical annex to this explanatory memorandum (see Council Doc. 8153/09 ADD 1).

On 6 March 2009, the Commission submitted to the Council preliminary draft amending budget (PDAB) No 3 to the general budget for 2009 concerning the implementation of the new Own Resources Decision No 2007/436/EC, Euratom, following its entry into force on 1 March 2009. The financing of the EU budget is readjusted in order to comply with the new provisions and the result is a change in the distribution between Member States of their own resources contributions.

Given the retroactive effect of this new Own Resources Decision from 1 January 2007 onwards, the adjustments concern the financial years 2007, 2008 and 2009. They are related to:

the new uniform rate of call of the VAT-based own resource; the gross reduction in the annual GNI-based contributions for the Netherlands and Sweden; the revised calculation of the correction mechanism in favour of the United Kingdom; the impact of the new call rate of the VAT-based own resource on the GNI-based own resource contributions.

Furthermore, PDAB No 3/2009 incorporates some technical amendments to the 2009 budget structure, also stemming from the adoption of this new Own Resources Decision and its implementing rules.

On 30 March 2009, the Council established draft amending budget No 3 for the financial year 2009, as submitted by the Commission in its Preliminary draft amending budget No 3 and as set out in the technical annex to this explanatory memorandum (see Council Doc. 8153/09 ADD 1).

PURPOSE: to present the preliminary draft amending budget 3/2009 on the European Union’s own resources.

CONTENT: this Preliminary Draft Amending Budget No 3 to the Budget for 2009 (PDAB 3/2009) covers the implementation of the new Own Resources Decision No 2007/436/EC, Euratom (hereafter, ORD 2007 ), following the entry into force of ORD 2007 on 1 March 2009.

To recall, this decision has many implications on the Union’s budget such as the revision of the uniform rate of call of the VAT-based resource which was fixed at 0.30% from 1 January 2007. However, according to this decision, for the period 2007-2013, the rate of call of the VAT-based own resource for Austria has been fixed at 0.225%, for Germany at 0.15% and for the Netherlands and Sweden at 0.10%.

PDAB 3/2009 takes into account the retroactive effect of ORD 2007 from 1 January 2007 onwards and therefore includes the adjustments for the financial years 2007, 2008 and 2009 related to the new provisions introduced by ORD 2007.

This PDAB also takes account of the gross reduction for the Netherlands and Sweden (this reduction is to be financed by all Member States which equals respectively EUR 605 million and EUR 150 million in 2004 prices, adjusted to current prices).

The present PDAB 3/2009 concerns the revised calculation of the 2007 and 2008 UK corrections and takes account of technical amendments related to the implementation of ORD 2007.

The following summary table shows per year and per Member State the global impact of the implementation of ORD 2007 for financial years 2007, 2008 and 2009. This global impact is the result of the sum of the amendments related to the new uniform rate of call of the VAT-based own resource, to the gross reduction in the annual GNI-based contributions for the Netherlands and Sweden, to the revised calculation of the UK correction and to the GNI-based own resource. The new amounts are as follows:

Belgium: EUR 5 186 781 766 Bulgaria: EUR 415 905 709 Czech Republic: EUR 1 599 282 141 Denmark: EUR 2 579 165 398 Germany: EUR 19 967 989 475 Estonia: EUR 198 804 001 Ireland: EUR 1 806 750 134 Greece: EUR 2 568 101 697 Spain: EUR 11 504 619 028 France: EUR 19 770 447 259 Italy: EUR 16 213 415 650 Cyprus: EUR 206 524 520 Latvia: EUR 261 640 000 Lithuania : EUR 362 747 822 Luxembourg: EUR 306 999 253 Hungary: EUR 1 077 207 494 Malta: EUR 62 549 468 Netherlands: EUR 3 531 308 824 Austria: EUR 2 366 603 276 Poland: EUR 3 890 366 043 Portugal: EUR 670 839 989 Romania: EUR 1 514 846 815 Slovenia: EUR 449 693 554 Slovak Republic: EUR 697 275 536 Finland: EUR 1 929 000 098 Sweden: EUR 2 076 903 816 United Kingdom: EUR 12 520 571 074

Total: EUR 114 736 339 840.

PURPOSE: to present the preliminary draft amending budget 3/2009 on the European Union’s own resources.

CONTENT: this Preliminary Draft Amending Budget No 3 to the Budget for 2009 (PDAB 3/2009) covers the implementation of the new Own Resources Decision No 2007/436/EC, Euratom (hereafter, ORD 2007 ), following the entry into force of ORD 2007 on 1 March 2009.

To recall, this decision has many implications on the Union’s budget such as the revision of the uniform rate of call of the VAT-based resource which was fixed at 0.30% from 1 January 2007. However, according to this decision, for the period 2007-2013, the rate of call of the VAT-based own resource for Austria has been fixed at 0.225%, for Germany at 0.15% and for the Netherlands and Sweden at 0.10%.

PDAB 3/2009 takes into account the retroactive effect of ORD 2007 from 1 January 2007 onwards and therefore includes the adjustments for the financial years 2007, 2008 and 2009 related to the new provisions introduced by ORD 2007.

This PDAB also takes account of the gross reduction for the Netherlands and Sweden (this reduction is to be financed by all Member States which equals respectively EUR 605 million and EUR 150 million in 2004 prices, adjusted to current prices).

The present PDAB 3/2009 concerns the revised calculation of the 2007 and 2008 UK corrections and takes account of technical amendments related to the implementation of ORD 2007.

The following summary table shows per year and per Member State the global impact of the implementation of ORD 2007 for financial years 2007, 2008 and 2009. This global impact is the result of the sum of the amendments related to the new uniform rate of call of the VAT-based own resource, to the gross reduction in the annual GNI-based contributions for the Netherlands and Sweden, to the revised calculation of the UK correction and to the GNI-based own resource. The new amounts are as follows:

Belgium: EUR 5 186 781 766 Bulgaria: EUR 415 905 709 Czech Republic: EUR 1 599 282 141 Denmark: EUR 2 579 165 398 Germany: EUR 19 967 989 475 Estonia: EUR 198 804 001 Ireland: EUR 1 806 750 134 Greece: EUR 2 568 101 697 Spain: EUR 11 504 619 028 France: EUR 19 770 447 259 Italy: EUR 16 213 415 650 Cyprus: EUR 206 524 520 Latvia: EUR 261 640 000 Lithuania : EUR 362 747 822 Luxembourg: EUR 306 999 253 Hungary: EUR 1 077 207 494 Malta: EUR 62 549 468 Netherlands: EUR 3 531 308 824 Austria: EUR 2 366 603 276 Poland: EUR 3 890 366 043 Portugal: EUR 670 839 989 Romania: EUR 1 514 846 815 Slovenia: EUR 449 693 554 Slovak Republic: EUR 697 275 536 Finland: EUR 1 929 000 098 Sweden: EUR 2 076 903 816 United Kingdom: EUR 12 520 571 074

Total: EUR 114 736 339 840.