This is an HTML version of an attachment to the Freedom of Information request 'Plastics tax'.


Brussels, 20 November 2018
WK 14188/2018 INIT
LIMITE
RESPR
FIN
WORKING PAPER
This is a paper intended for a specific community of recipients. Handling and
further distribution are under the sole responsibility of community members.
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