Secretary-General of the European Commission, signed by Mr Jordi AYET PUIGARNAU, Director

Transcription

1 COUNCIL OF THE ROPEAN UNION Brussels, 14 May 2014 (OR. en) 9858/14 COVER NOTE From: dae of receip: 14 May 2014 To: No. Cion doc.: Subjec: RESPR 17 FIN 365 CADREFIN 80 POLGEN 67 Secreary-General of he European Commission, signed by Mr Jordi AYET PUIGARNAU, Direcor Mr Uwe CORSEPIUS, Secreary-General of he Council of he European Union COM(2014) 271 final Commission working documen on calculaion, financing, paymen and enry in he budge of he correcion of budgeary imbalances in favour of he Unied Kingdom ("he correcion") in accordance wih Aricles 4 and 5 of Council Decision 2014/xxx/, Euraom on he sysem of own resources of he European Union Delegaions will find aached documen COM(2014) 271 final. Encl.: COM(2014) 271 final 9858/14 TP/kg DG G II A EN

2 ROPEAN COMMISSION Brussels, COM(2014) 271 final COMMISSION WORKING DOCUMENT on calculaion, financing, paymen and enry in he budge of he correcion of budgeary imbalances in favour of he Unied Kingdom ("he correcion") in accordance wih Aricles 4 and 5 of Council Decision 2014/xxx/, Euraom on he sysem of own resources of he European Union EN EN

3 INTRODUCTION In accordance wih he conclusions of he European Council of 7-8 February 2013 and he Council Decision on he sysem of own resources of he European Union of (...), his documen replaces he Commission working documen 9851/07 of 23 May Unless oherwise saed, any references o Aricles relae o he Own Resources Decision of (..), hereinafer referred o as he 2014 ORD. This documen lays down he following provisions for he correcion: The calculaion of he amoun of he correcion of a given year, Is financing in he following year, Definiions of budgeary aggregaes, The enry of he correcion in he budge. The modificaions o he own resources sysem deriving from he conclusions of he European Council of 7-8 February 2013 have no impac on he correcion for he years prior o Having regard o he enry ino force of he 2014 ORD, he provisions of he presen documen shall ake effec on 1 January They shall, herefore, apply saring wih he calculaion of he correcion originaing in he year 2014, o be budgeed for he firs ime in Any use of he general budge of he Union giving rise o compensaion under he erms of aricle 12 of he Inergovernmenal Agreemen on he funcioning of he Single Resoluion Fund 2 ('SRMrelaed expendiure') shall no have an impac on he correcion. Boh he SRM-relaed expendiure and he corresponding addiional use of he GNI resource shall herefore be excluded from he calculaion. 1 2 Calculaion, financing, paymen and enry in he budge of he correcion of budgeary imbalances in accordance wih Aricles 4 and 5 of he Council Decision on he sysem of he 's own resources, Council of he European Union, 9851/07 ADD 2, of 23 May Covering cases of non-conracual liabiliy and coss relaed hereo, in respec of he exercise of powers by he insiuions of he Union under Regulaion (xx SRM) 2

4 1. THE CORRECTION 1.1. The calculaion of he correcion (Aricle 4 of he 2014 ORD) The calculaion of he amoun of he correcion of year in accordance wih Aricle 4 shall be esablished by: (a) (b) Calculaing he difference beween: - The percenage share of he Unied Kingdom in he oal sum of uncapped VAT bases, and - The percenage share of he Unied Kingdom in oal allocaed expendiure; Muliplying he difference hus obained under (a) by oal allocaed expendiure; (c) Muliplying he resul obained under (b) by 0.66; (d) The resul obained in seps (a) o (c) shall be called he original amoun of he correcion; Subracing from he resul obained under (c) he difference beween - The produc of he percenage share of he Unied Kingdom in he uncapped VAT bases imes he oal paymens by all Member Saes referred o in Aricle 2(1)(b) and (c) excluding paymens o finance SRM-relaed expendiure relaing o he financial year in quesion (i.e. he paymens ha he Unied Kingdom would have made had he GNI resource no exised and he VAT resource no been capped) for he financing of oal expendiure (as defined in poin 3.1 hereunder); and - The paymens by he Unied Kingdom referred o in Aricle 2(1)(b) and (c) relaing o he financial year for he financing of oal expendiure (as defined in poin 3.1 hereunder), excluding paymens o finance he gross reducions in he GNI-based conribuions of Ausria, Denmark, he Neherlands and Sweden referred o in Aricle 2(5) and excluding paymens o finance SRM-relaed expendiure; The difference referred o in sep (d) will be called he advanage (because i is he advanage ha he derives from he VAT capping, he reducion of he VAT uniform rae and he inroducion of he GNI resource); The resul obained by subracing he advanage from he original amoun (i.e. he resul of sep (d)) shall be called he core correcion; 3

5 (e) Subracing from he resul under (d) he gains for he Unied Kingdom resuling from he increase (from 10% o 20%) in he percenage of resources referred o in Aricle 2(1)(a) reained by Member Saes o cover heir collecion coss. This implies deducing from he resul obained under (d) he resul of he muliplicaion beween: % 1 of he ne oal resources referred o in Aricle 2(1)(a) enered ino he budge afer deducion of he collecion coss, and - The difference beween he Unied Kingdom's share in he resources referred o in Aricle 2(1)(a) and is share in he uncapped VAT base. The gains referred o in sep (e) will be called he TOR (radiional own resources) windfall gains; Subracing he TOR windfall gains from he core correcion will complee he calculaion of he correcion (i.e. he resul under (e)); (f) Toal allocaed expendiure, referred o above under (a) second hyphen and (b), shall be reduced by oal allocaed expendiure in Member Saes ha have acceded o he afer 30 April 2004, excep for agriculural direc paymens and marke-relaed expendiure as well as ha par of rural developmen expendiure originaing from he EAGGF guaranee secion. The shares as included in he able below shall be used o calculae he par of rural developmen expendiure originaing from EAGGF guaranee for each MS concerned. -13 EAFRD commimen appropriaions Theoreical shares originaing from EAGGF guaranee BG 67,6% 66,0% 64,1% 62,6% 61,1% 59,6% 58,2% CZ 35,0% 33,4% 31,8% 30,1% 28,4% 26,6% 24,7% EE 43,9% 41,2% 38,6% 36,0% 33,3% 30,6% 27,8% CY 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% LV 67,2% 65,6% 64,0% 62,5% 60,9% 59,3% 57,6% LT 57,7% 55,8% 53,8% 52,0% 50,2% 48,3% 46,4% HU 25,2% 23,1% 20,8% 18,8% 16,5% 14,0% 11,1% MT 84,2% 83,9% 83,7% 83,5% 83,3% 83,1% 82,8% PL 31,2% 27,1% 22,8% 18,9% 14,9% 11,0% 7,0% RO 73,1% 71,2% 69,0% 67,4% 65,7% 64,1% 62,6% SI 84,0% 83,7% 83,4% 83,1% 82,8% 82,5% 82,2% SK 30,6% 27,1% 23,5% 20,0% 16,1% 12,0% 9,7% HR 74,0% 69,9% 68,6% 67,4% 66,0% 64,6% 63,2% 1 The percenage of 12.5% being he raio of he addiional share of TOR (10%) reained as collecion coss divided by ne TOR colleced (80%) 4

6 1.2. Formalisaion of he calculaion of he correcion The correcion of a year (o be budgeed for he firs ime in year +1) is equal o: correcion = Original amoun - advanage The precise deerminaion of each elemen is as follows: ORIGINAL AMOUNT (poins 1.1(a) o 1.1(c), and 1.1(f)) - TOR windfall gains Original amoun = 0.66 * ( AE AE NAgE MS 2004 )( AE NAgE MS 2004 ) where: : Non-capped VAT base of Member Sae/group of Member Saes (where = or ) in year ; AE : expendiure allocaed o (where = or ) in year ; MS 2004 NAgE : Non-agriculural expendiure (as defined in poin 1.1.(f) above) allocaed in year o Member Saes which have acceded o he afer 30 April 2004; ADVANTAGE (poin 1.1(d) above) advanage = * ( GNIP + cvatp ) ( GNIP + cvatp ) where: : Non-capped VAT base of Member Sae/group of Member Saes (where = or ) in year ; GNIP : Toal GNI paymens made by (where = or ) in year ; cvatp : Toal capped VAT paymens made by (where = or ) in year ; 5

7 TOR WINDFALL GAINS (poin 1.1(e) above) TOR TOR windfall gains = 0.125* TOR * ( ) TOR where: TOR : Ne radiional own resources of Member Sae/group of Member Saes (where = or ) in year ; : Non-capped VAT base of Member Sae/group of Member Saes (where = or ) in year ; 6

8 2. FINANCING OF THE CORRECTION IN THE FOLLOWING YEAR (ARTICLE 5 OF THE 2014 ORD) The cos of he correcion of year shall be borne by he oher Member Saes in year +1 in accordance wih he following arrangemens: a) The disribuion of he cos shall be calculaed by reference o each Member Sae's share in he paymens referred o in Aricle 2(1)(c) relaing o year +1, he Unied Kingdom being excluded and wihou aking accoun of he gross reducions in he GNIbased conribuions of Ausria, Denmark, he Neherlands and Sweden referred o in Aricle 2(5); b) I shall hen be adjused in such a way as o allow he resricion of he share of Germany, of he Neherlands, of Ausria and of Sweden o one-fourh of he shares resuling from he calculaion under (a); The amoun of he correcion is graned o he Unied Kingdom by a reducion in is VAT paymens; if he amoun of he correcion exceeds he VAT paymens, he correcion is graned by a reducion in is GNI paymens. The coss borne by he oher Member Saes shall be added o heir VAT and GNI paymens. The following able presens an example o illusrae he implemenaion of he above calculaion mehod on he basis of he GNI esimaes enered in he 2013 adoped budge. CALCULATION OF THE FINANCING OF THE CORRECTION Member Sae Percenage share in GNI Shares wihou he 3/4 of he share of DE, NL, AT and SE in column (2) Column 3 disribued among MS oher han, DE, NL, AT and SE Financing scale (1) (2) (3) (4) (5)=(2)+(3)+(4) Belgium Bulgaria Czech Republic Denmark Germany Esonia Ireland Greece Spain France Croaia Ialy Cyprus Lavia Lihuania Luxembourg Hungary Mala Neherlands Ausria Poland Porugal Romania Slovenia Slovak Republic Finland Sweden Unied Kingdom Toal GNI forecas enered in DAB 6/

9 Member Saes' shares in GNI paymens (Aricle 2(1)(c)) in year +1 are shown in he firs column of he able. The second column presens he shares obained according o poin (a) here above. The hird column shows he reducion in he shares of Germany, he Neherlands, Ausria and Sweden (hree-fourh of heir shares resuling from poin (a) here above). The fourh column reflecs he disribuion of he reducions for Germany, he Neherlands, Ausria and Sweden among he oher Member Saes excluding hese four counries and he Unied Kingdom. Finally, column 5 shows he shares in he financing of he correcion resuling from his calculaion. 8

10 3. DEFINITION OF BUDGETARY AGGREGATES 3.1 Toal expendiure of year The concep of expendiure o be used in he calculaion of he correcion corresponds o acual paymens (execuion of appropriaions for paymens) relaing o he year in quesion (year ), pursuan o eiher ha year's budge appropriaions or o carryovers of non-execued appropriaions o he following year (from year o he year +1). Only uilised appropriaions for paymens, ha is he amoun of paymens acually made, shall be aken ino accoun Toal allocaed expendiure The allocaion across Member Saes of oal expendiure, as defined under poin 3.1 above, is governed by he following rules: In general, paymens are allocaed o he Member Sae in which he principal recipien resides. However, in hose cases where he Commission is aware ha he recipien in quesion acs as an inermediary, he paymens mus be allocaed whenever i is possible o he Member Sae(s) in which he final beneficiary(ies) is (are) residen, in accordance wih heir shares in hese paymens. SRM-relaed expendiure shall be excluded. Cerain componens of expendiure canno be allocaed eiher fully or parially o he Member Saes. Saring from oal expendiure of he general budge of he European Union as he basis, a leas wo main caegories of expendiure need o be excluded (hough his lis is indicaive and no necessarily exhausive): 1. Exernal expendiure, corresponding mainly o heading 4 as a global player - of he financial framework for This caegory also includes expendiure under oher headings benefiing recipiens ouside he Union, such as developmen co-operaion, research expendiure spen ouside he, adminisraive expendiure paid o recipiens ouside he Union, ec. 2. Expendiure ha can no be allocaed or idenified. This could be due o concepual difficulies, such as expendiure on represenaion, on missions and on formal and oher meeings as well as paymens relaed o cross-border Communiy iniiaives, promoion of iner-regional co-operaive operaions and oher cross border acions. The definiion of allocaed expendiure corresponds in principle o Headings 1, 2, 3, 5 and 6 of he financial framework for

11 4. ENTERING THE CORRECTION OF YEAR INTO THE BUDGET 4.1. Provisional esimae (o be enered in he Draf Budge of year +1) A provisional calculaion of he amoun of he correcion of year shall be performed on he occasion of he draf budge (DB) of year +1. The calculaion shall be based on he mos recen and available daa for boh conribuions and expendiure. The amoun of he correcion shall ake he form of a reducion of he VAT and GNI paymens. The oher Member Saes shall see heir VAT and GNI paymens increased by he amoun of heir respecive share in he financing Updae of he provisional esimae (beween he year +1 and he year +3) If need be, he Commission has he possibiliy o propose an updae of he provisional esimae a any ime beween he year +1 and he year +3. Such an updae shall be enered in a draf amending budge (DAB). The updae shall be proposed if he Commission has ground o believe ha he iniial forecas of he provisional calculaion will differ significanly from he definiive calculaion (see hereunder) of he correcion o be proposed in he DAB of year +4. An updae could also be proposed if i emerges ha he esimaed GNI bases enered in he DB of year +1 will differ significanly from he definiive GNI bases, hus changing significanly he sharing of he financing of he correcion Definiive calculaion of he correcion (o be enered in a DAB of year +4) Calculaion of he definiive amoun The procedure o calculae he definiive amoun of he correcion is se ou in secion 1 of his documen. The daa o be used in he calculaion of he definiive correcion are he VAT and GNI bases and he allocaed expendiure esimaes relaing o year as hey are known a 31 December +3 and shall be convered o euro a he annual average exchange rae of he year. In order o esimae he " advanage" for he definiive calculaion (secion 1.1(d)) conribuions of radiional own resources and oher revenues in year mus be aken ino accoun. This implies ha i is necessary o recalculae a noional budge on he basis of definiive daa for any ype of resource and revenue Calculaion of he definiive financing of he correcion and is enering in he budge Secion 2 previously ses ou he procedure o calculae he financing of he definiive correcion. The definiive financing daa shall be he VAT and GNI bases of year +1 as hey are known a 31 December +3. The final financing daa shall be compared o he paymens already enered in he budge (i.e. in he budge of +1 and possibly in he budge of +2 or +3 if an updae has been made in hose years). The differences per Member Sae shall be enered in an appropriae budge chaper of a DAB of he year +4 and convered ino naional currency a he annual average exchange rae of he year of he financing of he correcion (year +1). 10