Skip to content
REPORT (12081/2024 – C100107/2024 – 2024/0089(BUD))

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

A-10-2024-0005

Committee on Budgets · Rapporteur: Siegfried Mureşan

Official HTML ↗ PDF DOCX
✦ In shortFull textProcedure & committee votes
✦ In short · AI summary of this text, generated 4 Sept 2026

Written by a language model from the full text only; every figure comes from the text. The paragraph links open the paragraph a statement rests on — check the text itself before relying on it.

Parliament approves the Council position on Draft amending budget No 2/2024, which enters the 2023 surplus of EUR 633 million into the 2024 budget. It welcomes the lower surplus, stresses the need for budget flexibility, and calls for progress on own resources reform.

Committee position. The Committee on Budgets proposes that Parliament approve the Council position on Draft amending budget No 2/2024.

Key points

  1. Approves the Council position on Draft amending budget No 2/2024, entering the 2023 surplus of EUR 633 million.
  2. Welcomes that the 2023 surplus is considerably lower than the 2022 surplus, indicating improved budgetary forecasting and management.
  3. Underlines that the surplus reduces Member States' contributions to the 2024 budget, but budget flexibility must remain for unforeseen events.
  4. Recalls that fines and fees should be supplementary revenue, not reduce GNI-based contributions.
  5. Notes the adjusted annual GNI lump-sum reductions for five Member States of about EUR 5.4 billion net, highlighting that inflation-linked rebates increase the burden on other Member States.
  6. Deplores the lack of progress in the Council on own resources reform and urges swift adoption of amended Commission proposals.

Who is affected

  • Member States, particularly the five beneficiaries of GNI lump-sum reductions: Germany, Netherlands, Denmark, Sweden, Austria.

Figures and deadlines

  • EUR 633 million surplus from 2023 entered in the 2024 budget.
  • Surplus components: EUR 238.7 million positive revenue outturn and EUR 393.9 million under-spend.
  • Revenue drivers: EUR 1,766 million in financial revenue, default interest and fines; customs duties EUR 1,649 million below expected.
  • Commission under-implementation in payments: EUR 70 million (0.1% of authorised payment appropriations); other institutions cancelled EUR 48 million.
  • Annual GNI lump-sum reductions for five Member States amount to around EUR 5.4 billion net.

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.