report parliamentary committee draft, 28 August 2024
On the Council position on Draft amending budget No 2/2024 of the European Union for the financial year 2024 entering the surplus of the financial year 2023
Document BUDG-PR-763033 · (00000/2024 – C100000/2024 – 2024/0089(BUD))
Committee on Budgets · Rapporteur: Siegfried Mureşan
AI:In short
The draft report concerns Draft amending budget No 2/2024, which enters the 2023 surplus of EUR 633 million into the 2024 budget. It approves the Council position and notes the surplus components and the impact on member state contributions.
Position. The rapporteur proposes that Parliament approve the Council position on Draft amending budget No 2/2024.
Key points
- Takes note of Draft amending budget 2/2024, which budgets the 2023 surplus of EUR 633 million in accordance with Article 18(3) of the Financial Regulation.
- Welcomes that the 2023 surplus is considerably lower than the 2022 surplus, indicating improved budgetary forecasting and management by the Commission.
- Underlines that the surplus reduces the total contribution of member states to the 2024 budget at a time when financing needs remain high and budget space is extremely limited.
- Recalls its long-standing position that fines and fees should be used as supplementary revenue and should not lead to a corresponding decrease in GNI-based contributions.
- Takes note of the adjusted annual GNI lump-sum reductions for five member states, amounting to around EUR 5.4 billion net, and highlights that these rebates are inflation-linked and have increased more than the MFF ceilings, stressing the burden on other member states.
- Approves the Council position on Draft amending budget No 2/2024.
Who is affected
- Member states, as the surplus reduces their total contributions to the 2024 budget.
- Germany, The Netherlands, Denmark, Sweden and Austria, as beneficiaries of GNI lump-sum reductions.
Figures and deadlines
- EUR 633 million: surplus from financial year 2023 entered in the 2024 budget.
- EUR 238.7 million: positive outturn on revenue.
- EUR 393.9 million: under-spend on expenditure.
- EUR 1 766 million: financial revenue, default interest and fines.
- EUR 1 649 million: customs duties below expected figure.
- EUR 107 million: surplus in administrative revenue.
- EUR 70 million: under-implementation in payments by the Commission (0.1% of authorised payment appropriations).
- EUR 48 million: payments cancelled by other institutions.
Legal basis. Article 314 of the Treaty on the Functioning of the European Union and Article 106a of the Treaty establishing the European Atomic Energy Community.
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Full text
Motion for a european parliament resolution 27 paragraphs
on the Council position on Draft amending budget No 2/2024 of the European Union for the financial year 2024, Section III – Commission
(00000/2024 – C100000/2024 – 2024/0089(BUD))
The European Parliament,
–having regard to Article 314 of the Treaty on the Functioning of the European Union,
–having regard to Article 106a of the Treaty establishing the European Atomic Energy Community,
–having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012, and in particular Article 44 thereof,
–having regard to the general budget of the European Union for the financial year 2024, as definitively adopted on 22 November 2023,
–having regard to Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027,
–having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources,
–having regard to Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom,
–having regard to Draft amending budget No 2/2024, which the Commission adopted on 9 April 2024 (COM(2024)0920),
–having regard to the position on Draft amending budget No 2/2024, which the Council adopted on [...] and forwarded to Parliament on [...] (00000/2024 – C100000/2024),
Read the rest (15 paragraphs)
–having regard to Rules 96 and 98 of its Rules of Procedure,
–having regard to the report of the Committee on Budgets (A100000/2024),
A.whereas Draft amending budget 2/2024 is designed to enter in the 2024 budget the surplus from the financial year 2023, which amounts to EUR 633 million;
B.whereas the main components of that surplus are a positive outturn on revenue of EUR 238,7 million and an under-spend of EUR 393,9 million;
C.whereas, on the revenue side, the primary drivers for the volume of the surplus are an amount of EUR 1 766 million in financial revenue, default interest and fines, set against customs duties amounting to EUR 1 649 million below the expected figure; whereas the EUR 107 million surplus in administrative revenue is principally attributable to a higher-than-forecast pension contribution rate and the application of an intermediate salary update in January 2023, which increased the level of tax and levies and pension contributions;
D.whereas, on the expenditure side, under-implementation in payments by the Commission totalled EUR 70 million (0,1% of authorised payment appropriations); whereas the other institutions cancelled EUR 48 million in payments, thereby maintaining the low under-implementation rate from the 2022 budget;
E. whereas, with Draft amending budget 2/2024, the annual GNI lump-sum reductions enjoyed by Germany, The Netherlands, Denmark, Sweden and Austria amount to around EUR 5,4 billion net; whereas margins and flexibility in the Union budget remain very tight despite the revision of the multiannual financial framework (MFF) and the introduction of the new EURI Instrument to underwrite increased borrowing costs for the European Union Recovery Instrument;
1.Takes note of Draft amending budget 2/2024 as submitted by the Commission, which is designed to budget the 2023 surplus, for an amount of EUR 633 million, in accordance with Article 18(3) of the Financial Regulation;
2.Welcomes the fact that the 2023 surplus is considerably lower than the 2022 surplus, pointing to improved budgetary forecasting and management by the Commission;
3.Underlines that the surplus reduces the total contribution of Member States to the financing of the 2024 budget at a time when financing needs remain high and space within the Union budget extremely limited;
4.Recalls its long-standing position that fines and fees should be used as supplementary revenue for the Union budget and should not lead a corresponding decrease in GNI-based contributions;
5. Takes note of the calculation of the adjusted annual GNI lump-sum reductions for the five beneficiary Member States, which amount to around EUR 5,4 billion net; highlights the fact that these rebates are inflation-linked and have therefore increased at a higher rate than the MFF ceilings, which are adjusted annually on the basis of the 2 % deflator; stresses that this anomaly increases the burden on the other Member States;
6.Approves the Council position on Draft amending budget No 2/2024;
7.Instructs its President to declare that Amending budget No 2/2024 has been definitively adopted and arrange for its publication in the Official Journal of the European Union;
8.Instructs its President to forward this resolution to the Council, the Commission, the other institutions and bodies concerned and the national parliaments.