Brussels, 20 November 2018
WK 14188/2018 INIT
LIMITE
RESPR
FIN
WORKING PAPER
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MEETING DOCUMENT
From:
General Secretariat of the Council
To:
Working Party on Own Resources
Subject:
Assumptions and Impacts for the reformed own resources system
- PPT presentation
In view of the WP on Own Resources on 22 November 2018, delegations will find attached the slides that
will be used by the Commission for presenting assumptions and impacts for the reformed own resources
system.
WK 14188/2018 INIT
ECOMP.2.A JPS/ab
LIMITE
EN
EU BUDGET FOR THE FUTURE
MFF 2021-2027
Assumptions and impacts
for the reformed own
resource system
Commission services
WORKING PARTY OWN RESOURCES
22 NOVEMBER 2018
OWN-RESOURCE BASE
Starting point and projection method
Value-Added Corporate tax
Emissions
Plastic packaging
Tax
(CCCTB)
trading system
waste not recycled
Source of
Fiscal (actual
National accounts
Historic verified
Environmental statistics
data used
collected
(Eurostat) & CORTAX
annual emissions of
(Eurostat)
revenues)
model's estimates
installations covered
by the EU Emissions
Trading System
Reference
2011-2015
2012
Default: 2005-2007
2015
years
Own
= 45% receipts / = Estimated
Annual auction
= Total – Recycled
Resource
Standard tax
revenues / adjusted
revenue subject to
(plastic packaging waste)
base
rate
national tax rate
adjustments
Projection
Tax base projected per each Member
Constant (no
EU27 plastic packaging
method
State according to its forecast annual
projection)
waste rises by 270,000
growth rate of both real GDP and
tons/year, but remains
inflation (Commission 2018 Spring
distributed across Member
Forecast)
States as in 2015.
National recycling rates
converge linearly to 2025
and 2030 targets.
OWN-RESOURCE BASE
Starting point and projection method
Traditional Own
Residual contributions*
Resources
(mainly based on Gross
National Income)
Source of data used
Fiscal (actual collected revenues)
National accounts (Eurostat)
Reference years
Draft Budget 2019**
Customs duties collected on
Gross National Income: call rate
Own Resource base
extra-EU imports (90% of total
established to balance EU budget,
collected)
including phasing-out of rebates
Base projected per each Member State according to the forecast national
Projection method
annual growth rate of both real GDP and inflation (Commission 2018 Spring
Forecast)
* The residual contributions displayed in fiche 46 represent the balancing element of
total revenues required to match the total payment ceiling of the proposed Multiannual
Financial Framework 2021-2027. Potential contributions by the UK beyond 2020, in
accordance with its Treaty obligations and withdrawal agreement, would reduce the
residual national contributions of the 27 Member States.
** COM proposal (2 May 2018) based on Draft Amended Budget 2018.
Document Outline