Duties and levies

The legal basis and the workings of the EU's traditional own resources system in 2014-2020 (customs duties and sugar levies).

Value added tax

The legal basis and the workings of the EU's value added tax (VAT)-based own resource in 2014-2020.

National contributions

How the Gross National Income-based own resource for 2014-2020 was calculated, and how it ensured that the EU budget was always balanced.

Correction mechanisms

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

 

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