Duties and levies

Duties and levies

The legal basis and the workings of the EU's traditional own resources system (customs duties and sugar levies).

Value added tax

Value added tax

The legal basis and the workings of the EU's value added tax (VAT)-based own resource.

National contributions

National contributions

How the Gross National Income-based own resource is calculated, and how it ensures that the EU budget is always balanced.

Correction mechanisms

Correction mechanisms

Learn about the correction budget instruments ("rebates") designed to compensate excessive contributions by certain Member States.