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Documents
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Financing system
Own resources
This section includes decisions and instructions on the EU's own resources receipts (budget part B, title 1) from:
Own resources decision (in force since 1 March 2009, after ratification by all 27 Member States, with retroactive effect back to 1 January 2007)
Council Regulation implementing the decision
Adjusting the ceiling of own resources and of the ceiling for appropriations for commitments
Operation of the own resources system
Administrative conditions concerning own resources
Calculation and financing of the definitive amount of the UK correction
VAT Collection and control procedures
Reports on the operation of the inspection arrangements for traditional own resources (2006-2009))
Follow-up of traditional own resources in cases of fraud and irregularities
- customs duty,
- base calculated from value added tax (VAT),
- the levy on the gross national income of every EU country.
EU countries collect this revenue and transfer it to the EU.
Other sources of revenue (some 1% of the budget):- tax on EU staff salaries,
- contributions from non-EU countries towards certain EU programmes,
- fines imposed on companies in breach of competition law or other rules.
See also the page "Where does the money come from?"
- Own resources decision
- Council Regulation implementing the decision
- Adjusting the ceiling of own resources and of the ceiling for appropriations for commitments
- Operation of the own resources system
- Administrative conditions concerning own resources
- Calculation and financing of the definitive amount of the UK correction
- VAT Collection and control procedures
- Reports on the operation of the inspection arrangements for traditional own resources (2006-2009)
- Follow-up of traditional own resources in cases of fraud and irregularities
Own resources decision (in force since 1 March 2009, after ratification by all 27 Member States, with retroactive effect back to 1 January 2007)
| Own Resources Decision of 07/06/2007 | |||
| 2007/436/EC, Euratom - Official Journal L 163 of 23/06/2007 | bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv | ||
| Annex | - | Press release | - |
| Description | - | ||
| Method for the calculation of the UK correction | |||
| 23/05/2007 | bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv | ||
| Annex | - | Press release | - |
| Description | - | ||
Council Regulation implementing the decision
| Amendment of Regulation (EC, Euratom) No 1150/2000 | Council Regulation (EC, EURATOM) No 105/2009 of 26 January 2009 amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities’ own resources | ||
| Official Journal L 36 of 05/02/2009 | bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv | ||
| Annex | - | Press release | - |
| Description | - | ||
| Amendment of Regulation (EC, Euratom) No 1150/2000 | Council Regulation (EC, Euratom) No 2028/2004 of 16/11/2004 amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 352 of 27/11/2004). | ||
| Official Journal L 352 of 27/11/2004 | bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv | ||
| Annex | - | Press release | - |
| Description | - | ||
Regulation implementing Decision on the system of the Communities' own resources |
Council Regulation (EC, Euratom) No 1150/2000 of 22/05/2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130 of 31/05/2000) | ||
| Official Journal L 130 of 31/05/2000 | da de el en es fr it nl pt fi sv | ||
| Annex | - | Press release | - |
| Description | - | ||
Adjusting the ceiling of own resources and of the ceiling for appropriations for commitments
| Apply FISIM for own resources purposes: adaptation of the ceiling of own resources | Communication from the Commission to the Council and the European Parliament - Adaptation of the ceiling of own resources and of the ceiling for appropriations for commitments following the decision to apply FISIM for own resources purposes | ||
| COM(2010) 162 final of 16.04.2010 | de en fr | ||
| Annex | - | Press release | - |
| Description | - | ||
| Entry into force of Decision 2000/597/EC, Euratom: adaptation of the ceiling of own resources | Communication from the Commission to the Council and the European Parliament - Adaptation of the ceiling of own resources and of the ceiling for appropriations for commitments following the entry into force of Decision 2000/597/EC, Euratom | ||
| COM(2001) 801 final of 28.12.2001 | da de el en es fr it nl pt fi sv | ||
| Annex | - | Press release | - |
| Description | - | ||
Operation of the own resources system
| Proposal for a new own resources decision | 2004 Commission proposal for a new own resources decision and related implementing Regulation | ||
| COM(2004) 501 final of 14/07/2004 | cs da de et el en es fr it lv lt hu mt nl pl pt sk sl fi sv | ||
| Annex | - | Press release | - |
| Description | - | ||
| Financing the European Union | Report from the Commission - Financing the European Union - Commission report on the operation of the own resources system | ||
| COM(2004) 505 final of 06/09/2004 | de en fr | ||
| Annex | - | Press release | - |
| Description | - | ||
Administrative conditions concerning own resources
| Check-list | Updated check-list of administrative conditions in the area of the European Communities' own resources. | ||
| 21/07/2011 | en | ||
| Annex | - | Press release | - |
| Description | - | ||
| FAQ | Answers to frequently asked questions in the area of the European Communities' own resources | ||
| April 2010 | en | ||
| Annex | - | Press release | - |
| Description | - | ||
Calculation and financing of the definitive amount of the UK correction
| UK correction | Calculation and financing of the definitive amount of the UK correction | ||
| 10/05/2005 | en | ||
| Annex | - | Press release | - |
| Description | This working document explains in detail the definitive calculation of the amount and financing of the UK correction, using the UK correction in respect of the year 2001 as an example | ||
VAT Collection and control procedures
| VAT collection and control procedures | Sixth report under article 12 of Regulation (EEC, Euratom) No 1553/89 on VAT collection and control procedures | ||
| COM(2008) 719 final of 11.11.2008 | bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv | ||
| Annex | Commission staff working document: Annex to the Sixth report under article 12 of Regulation (EEC, Euratom) No 1553/89 on VAT collection and control procedures - SEC(2008) 2759 final en |
Press release | - |
| Description | - | ||
Reports on the operation of the inspection arrangements for traditional own resources (2006-2009))
| 6th report from the Commission | Sixth report from the Commission on the operation of the inspection arrangements for traditional own resources (2006-2009) | ||
| COM(2010)219 final of 10/05/2010 | de en fr | ||
| Annex | - | Press release | - |
| Description | - | ||
Follow-up of traditional own resources in cases of fraud and irregularities
| Follow-up of traditional own resources in cases of fraud and irregularities | Report from The Commission on the follow-up of traditional own resources in cases of fraud and irregularities | ||
| COM(2004) 850 final of 07/01/2005 | da de el en es fr it nl pt fi sv | ||
| Annex | - | Press release | - |
| Description | - | ||