On the Council position on Draft amending budget No 1/2026 of the European Union for the financial year 2026 entering the surplus of the financial year 2025

Committee on Budgets · Rapporteur: Andrzej Halicki

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MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION

on the Council position on Draft amending budget No 1/2026 of the European Union for the financial year 2026 entering the surplus of the financial year 2025

(09919/2026 – C100145/2026 – 2026/0090(BUD))

– 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) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union, and in particular Article 44 thereof,

– having regard to the general budget of the European Union for the financial year 2026, as definitively adopted on 26 November 2025,

– 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 Council Regulation (EU, Euratom) 2024/765 amending Regulation (EU, Euratom) 2020/2093 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 resource,

– having regard to Council Decision (EU, Euratom) 2020/2053 EU of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom,

– having regard to its resolution of 28 April 2026 on the proposal for a Council regulation laying down the Multiannual Financial Framework for the years 2028 to 2034,

– having regard to Draft amending budget No 1/2026, which the Commission adopted on 10 April 2026 (COM(2026)0450),

– having regard to the position on Draft amending budget No 1/2026, which the Council adopted on 16 June 2026 and forwarded to Parliament on 18 June 2026 (09919/2026),

– having regard to Rules 96 and 98 of its Rules of Procedure,

– having regard to the report of the Committee on Budgets (A10-0180/2026),

A. whereas the purpose of Draft amending budget 1/2026 is to enter in the 2026 budget the surplus resulting from the implementation of the financial year 2025, which amounts to EUR 2 095 million;

B. whereas the main components of that surplus are a positive outturn on revenue of EUR 1 994 million and an under-spend of EUR 101 million;

C. whereas on the revenue side, the surplus is predominantly driven by a higher-than-expected amount of custom duties of EUR 860 million; whereas, the second main driver for the volume of the surplus is an amount of EUR 840 million in financial revenue, default interest and fines;

D. whereas, on the expenditure side, under-implementation in payments by all institutions, including cancellations of appropriations carried over, totalled EUR 111 million (representing 0,04% of authorised payment appropriations);

1. Takes note of Draft amending budget No 1/2026 as submitted by the Commission, which is to budget the 2025 surplus, for an amount of EUR 2 095 million, in accordance with Article 18(3) of the Financial Regulation;

2. Welcomes the fact that the 2025 surplus is driven primarily by an increase in the variation in titles 1 (Own Resources, in particular custom duties) and 4 (Financial revenue, default interest and fines), while the surplus of expenditure remains very modest at EUR 101 million;

3. Regrets that the budgeting of the surplus reduces the total GNI-based own resources contribution of Member States to the financing of the 2026 budget by a commensurate amount; underlines that, at a time when financing needs remain high, in particular for the EURI debt service costs, and room for manoeuvre within the Union budget remains extremely limited, the budget should retain a sufficient level of flexibility in the last years of the current MFF to enable the Union to cope with unforeseen events; underlines that the flexibility of the Union budget is one of the key issues to be addressed in the negotiations for the multiannual financial framework 2028-2034;

4. Recalls its long-standing position that windfall gains stemming from fines and fees, or equivalent amounts thereof, should be used as supplementary revenue for the Union budget and should not lead to 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 5,8 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. Takes note of the negative income item under Article 425, amounting to EUR 54 million and welcomes this method of incorporating costs for the budget stemming from payment made under settlement agreement entailing compensatory interest and default interest compensation related to the repayment of annulled or reduced competition fines in accordance with the pertinent judgements of the Court of Justice; recalls that the Parliament, when negotiating the 2024 recast of the Financial Regulation, had insisted on the application of this approach to avoid generating additional expenditure appropriations in the already overstretched heading 7; recalls that this solution comes to an end on 31 December 2027; invites the Commission to propose a definitive solution for the next MFF that achieves the same objective of avoiding any impact on the expenditure side of the budget;

7. Reiterates its long-standing call for sustainable, predictable and resilient revenue for the Union budget pursuant to Article 310 TFEU that should match the expenditure side and the strategic priorities and identified financing needs of the Union; reaffirms Parliament’s strong commitment to the introduction of new own resources, not only for NGEU debt repayment but also to finance the Union’s enhanced policy ambitions; recalls that, without new genuine own resources, the financial burden will inevitably fall on Member States through increased GNI-based contributions; considers, therefore, that the introduction of genuine new revenue streams of at least EUR 60 billion per year is an essential condition for an ambitious Multiannual Financial Framework for the years 2028 to 2034;

8. Approves the Council position on Draft amending budget No 1/2026;

9. Instructs its President to declare that Amending budget No 1/2026 has been definitively adopted and arrange for its publication in the Official Journal of the European Union;

10. Instructs its President to forward this resolution to the Council, the Commission, the other institutions and bodies concerned and the national parliaments.

ANNEX: DECLARATION OF INPUT

The rapporteur declares under his exclusive responsibility that he did not include in his report input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

INFORMATION ON ADOPTION BY THE COMMITTEE RESPONSIBLE

Date adopted

23.6.2026

Result of final vote

–:

FINAL VOTE BY ROLL CALL BY THE COMMITTEE RESPONSIBLE

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