Brussels, 19 July 2018
WK 9069/2018 INIT
LIMITE
RESPR
CADREFIN
FIN
POLGEN
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 resource system / Calculation of
rebates
- PPT presentation
Delegations will find hereby attached the slides that will be used by the Commission for presenting the
assumptions and impacts for the reformed own resource system, as well as the calculation of rebates at the
meeting of the Working Party on Own Resources on 20 July.
WK 9069/2018 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
20 JULY 2018
AGENDA POINT 2
ASSUMPTIONS BEHIND THE
EUROPEAN COMMISSION'S
ESTIMATES 2021-2027
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 (receipts)
National accounts
Historic verified
Environmental statistics
data used
(Eurostat) & CORTAX
annual emissions of
(Eurostat)
model's estimates
installations covered
by the EU Emissions
Trading System
Reference
2011-2015
2012
Default: 2005-2007
2015
years
Own
= 45% receipts / = Estimated revenues
Annual auction
= Total – Recycled
Resource
Standard tax
/ adjusted national tax revenue subject to
(plastic packaging
base
rate
rate
adjustments
waste)
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 inflation
tons/year, but remains
(Commission 2018 Spring Forecast)
distributed across Member
States as in 2015.
National recycling rates
converge linearly to 2025
and 2030 targets.
NON-RECYCLED PLASTIC WASTE BASED
OWN RESOURCE – SENSITIVITY ANALYSIS
Increase of EU plastic packaging waste by 270,000 ton/year
(2%/year on average)
Distributed according to each Member State's share in
the EU economic growth
EU-27 meets 50% recycling target by 2025 and 55% target
by 2030
Each Member State converges towards the EU recycling rate
target:
Taking account of the 2015 starting levels of each
Member State
NON-RECYCLED PLASTIC WASTE BASED
OWN RESOURCE – SENSITIVITY ANALYSIS:
DISTRIBUTION ACROSS MEMBER STATES
AGENDA POINT 5
CALCULATION OF REBATES
Who benefits from rebates?
Current MFF 2014-2020
• UK rebate (United Kingdom)
• Rebate on the UK rebate (Germany, the
Netherlands, Austria, Sweden)
• Reduced Gross National Income-based
contributions (Denmark, the Netherlands, Austria*,
Sweden)
• Reduced call rate on Value-Added Tax-based
contribution (Germany, the Netherlands, Sweden)
* Austria: decreasing lump sum over 2014-2016
Size of rebates
Current MFF 2014-2020
Source: EU budgets; average amount of existing corrections over the years 2014-2018
How will rebates be phased out in the
next MFF 2021-2027?
• The baseline: year 2020
• To be granted as gross reductions in the
Member States' Gross National Income-based
contribution, and reduced linearly over 5
years (2021-2025)
• To be financed by all Member States
according to their relative share in the EU’s
Gross National Income, as already applies in
the current MFF
Phasing out rebates
Next MFF 2021-2027
Phasing out