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Amending budget 3/2009: financial impact from the implementation of the Own Resources Decision 2007/436/EC, Euratom

2009/2017(BUD)

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).