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The Treaty on the functioning of the European Union divides the revenue of the general budget into two main components: own resources and other revenue. However, the wording of the Treaty indicates that other revenue should remain marginal compared to the own resources in the financing of the EU budget. Today, there are three main categories of own resources: i) traditional own resources, ii) VAT-based resource and iii) GNI-based own resource. The own resources system also includes a specific mechanism ...

Til de indirekte skatter hører moms og punktafgifter på alkohol, tobaksprodukter og energi. Det fælles momssystem anvendes generelt på varer og tjenesteydelser, der købes eller sælges til brug eller forbrug i EU. Der opkræves punktafgifter på salg eller brug af bestemte produkter. EU's lovgivningsaktiviteter har til formål at koordinere og harmonisere momslovgivningen samt punktafgifterne på alkohol, tobak og energi med henblik på at sikre, at det indre marked fungerer korrekt.

A long-running discussion on reforming the European Union's budget gained momentum when the High-Level Group on Own Resources, led by former Italian Prime Minister Mario Monti, presented its report in January 2017. The report proposes simpler methods for funding the EU, to make it less reliant on direct contributions from Member States, and recommends that spending be focused on areas where the highest European added value can be achieved, now, for example migration and security emergencies. The ...

The UK 'abatement', 'rebate' or 'correction' is the ad hoc mechanism that is applied to lower the UK's contribution to the EU budget, by reimbursing 66% of the country's budgetary imbalance (the difference between payments and receipts). In 2014, the rebate amounted to almost €6.1 billion, reducing the UK's national contribution by 35% – to €11.34 billion – leaving it the fourth largest national contribution. All Member States but the UK cover the costs of the rebate. Introduced in 1985, it has remained ...

The European Parliament’s position advocating a reform of the current revenue system and more genuine own resources to finance the EU budget appears to be strongly backed by academic research. There is a broad consensus that the current system to feed the EU budget is no longer viable. National contributions currently account for more or less 85% of the budget. The net payer debate is seen as misleading and polluting discussions on the EU budget. The accounting calculations on which it is based ...

Since the start of the economic crisis, VAT rates in MS have changed often, mainly increasing. It is hard to predict the effects of an increased VAT rate…