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development cooperation between the European Economic Community and the Islamic Republic of Pakistan", "langIdentifier": "ENG", "mtypes": "fmx4,html,pdfa1b,print,xhtml", "workTypes": "http://publications.europa.eu/ontology/cdm#legislation_secondary,http://publications.europa.eu/ontology/cdm#regulation,http://publications.europa.eu/ontology/cdm#resource_legal,http://publications.europa.eu/ontology/cdm#work", "authors": "Council of the European Union", "date": "1986-04-22", "subjects": "Pakistan,cooperation agreement (EU),economic cooperation,trade agreement", "workIds": "celex:31986R1196", "eurovoc_concepts": ["Pakistan", "cooperation agreement (EU)", "economic cooperation", "trade agreement"], "url": "http://publications.europa.eu/resource/cellar/830e3b68-02c3-4f85-94a4-95eefe662f19", "lang": "eng", "formats": ["fmx4", "html", "pdfa1b", "print", "xhtml"], "text": "L_1986108EN. 01000101. xml\n\n\n\n\n\n\n\n\n\n\n25. 4. 1986\u00a0\u00a0\u00a0\n\n\nEN\n\n\nOfficial Journal of the European Communities\n\n\nL 108/1\n\n\n\n\n\nCOUNCIL REGULATION (EEC) No 1196/86\nof 22 April 1986\non the conclusion of the Agreement for commercial, economic and development cooperation between the European Economic Community and the Islamic Republic of Pakistan\nTHE COUNCIL OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty establishing the European Economic Community, and in particular Articles 113 and 235 thereof,\nHaving regard to the proposal from the Commission\u00a0(1),\nHaving regard to the opinion of the European Parliament\u00a0(2),\nWhereas for the attainment of the objectives of the Community in the sphere of external economic relations the Agreement for commercial, economic and development cooperation between the European Economic Community and the Islamic Republic of Pakistan should be approved; whereas it appears that certain measures of economic cooperation envisaged in the Agreement exceed the powers of action provided for in the Treaty in the field of the common commercial policy, and whereas recourse should also be had to Article 235,\nHAS ADOPTED THIS REGULATION:\nArticle 1\nThe Agreement for commercial, economic and development cooperation between the European Economic Community and the Islamic Republic of Pakistan is hereby approved on behalf of the Community. The text of the Agreement is attached to this Regulation. Article 2\nThe President of the Council shall give the notification provided for in Article 10 of the Agreement\u00a0(3). Article 3\nThe Community shall be represented on the Joint Commission provided for in Article 8 of the Agreement by the Commission, assisted by representatives of the Member States. Article 4\nThis Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Communities. This Regulation shall be binding in its entirety and directly applicable in all Membe States. Done at Luxembourg, 22 April 1986. For the Council\n\n\nThe President\n\nH. van den BROEK\n\n\n\n\n(1)\u00a0\u00a0OJ No C 81, 29. 3. 1985, p. 3. (2)\u00a0\u00a0OJ No C 88, 14. 4. 1986. (3)\u00a0\u00a0The date of entry into force of the Agreement will be published in the Official Journal of the European Communities by the General Secretariat of the Council"} +{"cellarURIs": "http://publications.europa.eu/resource/cellar/7ebcc7b1-1dad-452e-88d8-d8508c91a703", "title": "Council Regulation (EEC) No 1217/86 of 22 April 1986 opening, allocating and providing for the administration of a Community tariff quota for fresh table grapes, falling within subheading ex 08.04 A I of the Common Customs Tariff and originating in Cyprus (1986)", "langIdentifier": "ENG", "mtypes": "html,pdfa1b,print", "workTypes": "http://publications.europa.eu/ontology/cdm#legislation_secondary,http://publications.europa.eu/ontology/cdm#regulation,http://publications.europa.eu/ontology/cdm#resource_legal,http://publications.europa.eu/ontology/cdm#work", "authors": "Council of the European Union", "date": "1986-04-22", "subjects": "fresh fruit,grape,tariff quota", "workIds": 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rest of the common market, excluding Portugal (Only the Spanish text is authentic)", "langIdentifier": "ENG", "mtypes": "html,pdfa1b,print", "workTypes": "http://publications.europa.eu/ontology/cdm#decision,http://publications.europa.eu/ontology/cdm#legislation_secondary,http://publications.europa.eu/ontology/cdm#resource_legal,http://publications.europa.eu/ontology/cdm#work", "authors": "European Commission", "date": "1986-04-02", "subjects": "Spain,iron,quantitative restriction,steel", "workIds": "celex:31986D0184,oj:JOL_1986_132_R_0037_022", "eurovoc_concepts": ["Spain", "iron", "quantitative restriction", "steel"], "url": "http://publications.europa.eu/resource/cellar/2bfebd0a-8a5b-4764-9614-c389301c83c2", "lang": "eng", "formats": ["html", "pdfa1b", "print"]} +{"cellarURIs": "http://publications.europa.eu/resource/cellar/4f00b1ff-6d67-4fa6-a71f-71e203b55d32", "title": "PROPOSAL FOR A COUNCIL REGULATION ( EEC ) AMENDING REGULATION ( EEC ) NO 1117/78 ON THE COMMON ORGANIZATION OF THE MARKET IN DRIED FODDER", "langIdentifier": "ENG", "mtypes": "pdfa1b,print", "workTypes": "http://publications.europa.eu/ontology/cdm#act_preparatory,http://publications.europa.eu/ontology/cdm#proposal_act,http://publications.europa.eu/ontology/cdm#proposal_regulation_ec,http://publications.europa.eu/ontology/cdm#resource_legal,http://publications.europa.eu/ontology/cdm#work", "authors": "European Commission", "date": "1986-04-02", "subjects": "common organisation of markets,fodder", "workIds": "celex:51986PC0162,comnat:COM_1986_0162_FIN,oj:JOC_1986_097_R_0006_02", "eurovoc_concepts": ["common organisation of markets", "fodder"], "url": "http://publications.europa.eu/resource/cellar/4f00b1ff-6d67-4fa6-a71f-71e203b55d32", "lang": "eng", "formats": ["pdfa1b", "print"]} +{"cellarURIs": "http://publications.europa.eu/resource/cellar/7e14f2fa-7047-4af7-82b0-d65c3c0ea195", "title": "Commission Regulation (EEC) No 954/86 of 2 April 1986 amending Regulation (EEC) No 2827/84 as regards the period of validity of measures relating to the boning of beef bought in by intervention agencies", "langIdentifier": "ENG", "mtypes": "html,pdfa1b,print", "workTypes": "http://publications.europa.eu/ontology/cdm#legislation_secondary,http://publications.europa.eu/ontology/cdm#regulation,http://publications.europa.eu/ontology/cdm#resource_legal,http://publications.europa.eu/ontology/cdm#work", "authors": "European Commission", "date": "1986-04-02", "subjects": "intervention buying,market intervention", "workIds": "celex:31986R0954,oj:JOL_1986_088_R_0015_011", "eurovoc_concepts": ["intervention buying", "market intervention"], "url": "http://publications.europa.eu/resource/cellar/7e14f2fa-7047-4af7-82b0-d65c3c0ea195", "lang": "eng", "formats": ["html", "pdfa1b", "print"]} +{"cellarURIs": "http://publications.europa.eu/resource/cellar/252bb3b9-6459-42b9-a4ca-0dade79a7ac2", "title": "FINANCIAL PERSPECTIVE 1987-1990 ( COMMISSION COMMUNICATION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT )", "langIdentifier": "ENG", "mtypes": "pdf", "workTypes": "http://publications.europa.eu/ontology/cdm#act_preparatory,http://publications.europa.eu/ontology/cdm#communication_ec,http://publications.europa.eu/ontology/cdm#document_com_other_ec,http://publications.europa.eu/ontology/cdm#resource_legal,http://publications.europa.eu/ontology/cdm#work", "authors": "Directorate-General for Budget,European Commission", "date": "1986-04-02", "subjects": "EAGGF,EU expenditure,EU policy,Structural Funds,general budget (EU),multiannual financial framework", "workIds": "celex:51986DC0201,comnat:COM_1986_0201_FIN", "eurovoc_concepts": ["EAGGF", "EU expenditure", "EU policy", "Structural Funds", "general budget (EU)", "multiannual financial framework"], "url": "http://publications.europa.eu/resource/cellar/252bb3b9-6459-42b9-a4ca-0dade79a7ac2", "lang": "eng", "formats": ["pdf"], "text": "ARCHIVES HISTORIQUES \nDE LA COMMISSION \n\nCOLLECTION RELIEE DES \nDOCUMENTS \"COM\" \n\nCOM (86) 201 \n\nVol. 1986/0109 \n\n \n \n \n \n \n \n \n \n \n \n \n \n\fDisclaimer \n\nConform\u00e9ment au r\u00e8glement (CEE, Euratom) n\u00b0 354/83 du Conseil du 1er f\u00e9vrier 1983 \nconcernant l'ouverture au public des archives historiques de la Communaut\u00e9 \u00e9conomique \neurop\u00e9enne et de la Communaut\u00e9 europ\u00e9enne de l'\u00e9nergie atomique (JO L 43 du 15. 2. 1983, \np. 1), tel que modifi\u00e9 par le r\u00e8glement (CE, Euratom) n\u00b0 1700/2003 du 22 septembre 2003 \n(JO L 243 du 27. 9. 2003, p. 1), ce dossier est ouvert au public. Le cas \u00e9ch\u00e9ant, les documents \nclassifi\u00e9s pr\u00e9sents dans ce dossier ont \u00e9t\u00e9 d\u00e9classifi\u00e9s conform\u00e9ment \u00e0 l'article 5 dudit \nr\u00e8glement. In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 \nconcerning the opening to the public of the historical archives of the European Economic \nCommunity and the European Atomic Energy Community (OJ L 43, 15. 2. 1983, p. 1), as \namended by Regulation (EC, Euratom) No 1700/2003 of 22 September 2003 (OJ L 243, \n27. 9. 2003, p. 1), this file is open to the public. Where necessary, classified documents in this \nfile have been declassified in conformity with Article 5 of the aforementioned regulation. In \u00dcbereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1. Februar 1983 \u00fcber die Freigabe der historischen Archive der Europ\u00e4ischen \nWirtschaftsgemeinschaft und der Europ\u00e4ischen Atomgemeinschaft (ABI. L 43 vom 15. 2. 1983, \nS. 1), ge\u00e4ndert durch die Verordnung (EG, Euratom) Nr. 1700/2003 vom 22. September 2003 \n(ABI. L 243 vom 27. 9. 2003, S. 1), ist diese Datei der \u00d6ffentlichkeit zug\u00e4nglich. Soweit \nerforderlich, wurden die Verschlusssachen in dieser Datei in \u00dcbereinstimmung mit Artikel 5 \nder genannten Verordnung freigegeben. COMMISSION OF THE EUROPEAN COMMUNITIES\n\nCOM(86) 201 final \n\nBrussels, 3 April 1986\n\nFINANCIAL PERSPECTIVE 1987-1990\n\n(Commission communication to the council and the European Parliament)\n\nC0M(86) 201 finam\n\n\fFINANCIAL PERSPECTIVE 1987-90\n\n(Communication from the Commissi on to the Bu d ge tar y Authority)\n\nIN T RODU CT ION. Part 1. The Budgetary Background. Page\n\n2\n\n6\n\nPart 2. The Financial Perspective 1987-90. 13\n\n\fGENERAL INTRODUCTION\n\nThe four-year budget programme which is presented here is intended to help \ndevelop the structure of the Community budget in a way which assists the \nachievement of the most important Community objectives. Such a programme is more than ever necessary, because, in the medium term, \nthe Community budget can only be expected to increase by relatively \nmoderate amounts from year to year. If substantial progress towards \nCommunity goals is to be achieved, these changes must be concentrated in \npriority areas so that, by their accumulation, significant development can \ntake place over a period. The foui\u2014 year programme is a necessary instrument \nto help in this process. As has been stated elsewhere, the Commission believes that the full \nrealisation of the Communities' objectives will only be possible if \nadequate resources are made available. In presenting this four-year budget programme, the Commission is endorsing \nneither the existing limit on own resources, nor the artificial restraints \nwhich are being imposed on the development of worthwhile Community \nexpenditure, constraints which are not in the tong run consistent with the \nachievement of all the goals to which the Community is committed. Rather, taking account of the likely availability of revenue in the coming \nperiod, the Commission is seeking to allocate priorities among desirable \npolicies in a way that enables it to achieve at least certain key targets. This, of necessity, implies the reduction of resources allocated to some \nif not their postponement - a situation which in other \npolicies, \ncircumstances would be considered undesirable. Part 1 - The Budgetary Background\n\nUnhealthy budgetary developments in certain key policy areas in past years \nare now imposing serious constraints on Community policy development. Unless a major cleaning up operation takes place, these will make it very \ndifficult to implement fundamental improvements in Community policies\n\nIn the Common Agricultural Policy important changes in regulations were \ndecided in 1984 on the basis of proposals for savings measures introduced \nby the Commission in 1983. However, this was not sufficient to contain the \npressure inherent in the existing policy, even though the underlying costs \nwere to a large extent translated into growth of agricultural stocks or \nhidden by the fact that world market prices were artificially inflated by \nan exceptionally high dollar rate vis-a-vis the ECU. The need to manage \nagricultural stocks in the face of more realistic world market prices has \nnow revealed the full cost of the existing agricultural policy. In the Community's Structural Funds there has been an unprecedented build \nup of unliquidated commitments in the recent years. This is partly the \nresult of a conscious decision to increase the role of activity of the \nslower than expected \nfunds, but it has been greatly reinforced by the \nlack of payment \nimplementation of the projects contracted, and by the \nappropriations granted by the Budgetary Authority. Irrespective of the reason, the out sta n d i n g con tractual commitme nts must be \nhonoured through a rather steep increase in payment a p p r o p r i a t i o n s over the \ncoming years. In parallel with the above mentioned increase in outstanding payment claims \nwhich will be presented in the future, the total expenditure in the \nCommunity exceeded the 1. 0% VAT ceiling in 1984 and has gradually increased \nsince then. This is partly due to realised EAGGF expenditure and partly due \nto the compensation mechanisms for the correction of budgetary imbalances. Taking into account the finance provided through intergovernmental \nagreements in 1984 and 1985 this implies an equivalent VAT rate of welt \nover 1. 0% in both these years. Taken together these developments mean that explicitly or implicitly the \nadditional own resources given to the Community by the increase in the VAT \nceiling to 1. 4% were already substantially exhausted by the time they \nentered into force. Part 2 - The Financial Perspective 1987-90\n\nThe period from 1987 to 1990 will be characterised, on the resource side by \nan underlying rate of increase of around 6 pet. On the expenditure side it \nwill see the gradually increasing participation of Spain and Portugal in \nCommunity policies, and the re-shaping of the budget in an attempt to \nensure that priority political commitments at least are achieved. This, of \nnecessity, will involve the postponement of actions arising from some past \nengagements. Barring exceptional circumstances the Commission is committed \nto \ncontaining the growth in expenditure on the Common Agricultural Policy \nbelow the increase^ in own resources. In the case of expenditure arising \nfrom the progressive integration of Spain and Portugal into the Policy, \nthis expenditure will be incorporated on the basis of concrete forecasts \nfor the first years. As the problem of surplus stocks presents a serious encumbrance on the \nfinancial future of the common agricultural policy, the Commission will \nimplement a programme for running down stocks. The necessary finance for \nthis will have to be found within the guideline. As regards the development of policies, \na major effort is made in respect \nof research which is one of the main determinants of the competitiveness, \nemployment and standard of living in Europe. EAGGF Guidance Section expenditure will increase to take up the aggregate \namount of 6. 350 MECU agree by the Council for 1985-89. The problem of \ncontaining the cost of the past for the ERDF and the Social Fund implies \nthat apart from the enlargement effect in the Social Fund only a modest \nincrease in commitments in real terms is provided for in 1987 and 1988. Taken together, \nthe real increase in the three Structural Funds is \nsufficient to cover the requirement of 2. 500 MECU for contributions over \nThe direct \nseven years to the Integrated Mediterranean Programmes. contributions to the IMPs are also provided for in full. Development cooperation and certain other expenditure items will increase \nat a rate which maintains the same level of expenditure at constant prices. - 4 -\n\nA specific provision is made to enable the development of new policies. When adopted, these will be budgetized and included in the revised\nmultiannual budget perspectives. This would, for example, apply to any new \npolicy actions arising out of the Single Act, which the Commission proposed \nsubsequent to its ratification. A case in point is the policy for \nimplementing the objective of cohesion. The budgetary consequences- of this \npolicy is likely to be shared, between a re-allocation of the appropriations \nwithin the Structural Funds and new appropriations which are included in \nthe provision for new policies. All the figures take account of the financial, impact of enlargement. The \nAct of Accession provide for a refund to Spain and Portugal over six years \nof a declining percentage of the VAT or financial contributions. Between \n1986 and 1990 this percentage will fall in stages from 87 pet to 25 pet. This means that by 1990 the integration of the new Member States onthe \nexpenditure side will be well advanced and that the automatic refunds \n(compulsory expenditure) will have given way to policy expenditure, either \nor \ncompulsory \nnon-compuIsory. agricultural \n\nparticular \n\npolicy) \n\ncommon \n\nthe \n\n(in \n\nThe increase in policy expenditure in Spain and Portugal leads to a \nsignificant rate of increase in non-compulsory expenditure. Further, \nnon-compulsory expenditure such as that on research and other new policies \nis the most dynamic element in the budget. It is therefore not surprising \nthat the rate of increase in non-compulsory expenditure is in general much \nhigher than the maximum rate. The 1986 figures take account of a 1986 supplementary and amending budget \nof approximately 2. 500 MECU. The breakdown by sector (EA6GF Guarantee \nSection : 1. 000 MECU, Structural Funds : 750 MECU, refunds to Member\n750 MECU) represent a working assumption and it is without\nStates: \nprejudice to the subsequent decisions of the Commission in adopting a \npreliminary draft supplementary and amending budget. The aggregate amount \nas well as the breakdown is dictated by the available resources up to the \n1. 4% VAT ceiling. This does not fully reflect the actual needs of the Community \nfor 1986, as evidenced by the Commission's Report on the situation in the \nStructural Funds, and the evolution in the $/ECU exchange rate. r - 5 -\n\nP a rt 1 - The Budgetary Background. A. The development in budget volume 1983-86. B. Trends in EAGGF Guarantee Expenditure 1983-86 \n\nPage\n\n6\n\n6\n\n8\n\nC. The emerging problems in the Structural Funds 1980-86 10\n\nD. Summary. 12\n\n\f 6 \n\n-\n\n-\n\nPART 1 - THE BUDGETARY BACKGROUND\n\nA. T he Development in Budget Vol ume 1983 86\n\n1986. This conclusion was duly\n\nAt the European Council held in Fontainebleau in June 1984 the Haads \nState and Government concluded that an increase in the ceiling on VAT rates \nshould take effect from January 1, \nimplemented by the ratification by all Member States of the New Decision on \nown resources just before the end of 1985. The increase in the Community's own resources was intended to cover the \nbudgetary costs of a significant and qualitative development of the \nCommunity's policies. institutions to react to the foreseeable consequences of the nherent \ntrends in e x i sting p o l i cies , esp ec i a l l y the Common Agr ic u l t u r a l Policy and \nthe Structural Funds, meant that the room for manoeuvre under the new VAT \nceiling was more or less exhausted even before it entered into force. As it turned out, the f a U u re of \n\nCommunity\n\nThis pre matur e de p l e t i o n of the later increase in own resources was made \nexplicit thr ough the use of \nint ergov ernme ntal a gr eemen ts to provide \nadditional \nfinance \nsig nificant, but har dly recognized, bui lding up of o u t s t a n d i n g commitments \nrelating to the Str uctur al Funds and of agr ic u l t u r a l stocks which represent \na financial o b l i g a t i o n for the Community. agr iculture. implicit \n\nalso \n\nwas \n\nfor \n\nin \n\nIt \n\ne\n\nA more technical, but nonetheless acutely real, fact relating to the \nincrease in own resources is the use of abatement of VAT revenue as a \ncompensation measure to alleviate budgetary imbalances. It is evident that \nbudgetary compensation to certain Member States made on the expenditure \nside of the budget limits the Community's ability to pursue and develop \npolicies common to all Member States. The same is true, however, for the \npresent system of making compensation on the revenue side of the budget, \nsince the ceiling on VAT rates relate to the highest individual rate and \nnot to the average rate. Further, the compensation mechanism incorporated in the New Decision on own \nresources has a direct link to the structure of budget expenditure. Thus \nthe two salient features of budget policy in recent years, namely increased \nagricultural expenditure and held-back payments for structural measures and \nfor liquidation of stocks, have the mechanical effect of increasing the \nThis puts further pressure on the actual \ncompensation to the UK. availability of own resources under the 1. 4% VAT ceiling. - 7 -\n\nTable 1\n\nSimulation of VAT rates and budgetary compensations 1983-1986. 1985\n\n1984\n\n1983\n\nr~ ~ \nr\nI \nI \nI \nI\nr\nr ~ \nI \nI\n| VAT rates : |\n| 1,00\nhighest \n| \n| 0,88\nuniform \n| \nI 0,52\n|\n| \nLowest \nI \nI \nI \n| Compensations| 1. 670\n| (UK) \nI \n(1) Including Supplementary and Rectifying Budget 1986\n\nMECUl\nI\n\n1,14\n1,05\n0,80\n\n1,23\n1,13\n0,83\n\n1. 200\n\n1. 510\n\n1986\n\n1,26\n1,15\n0,73\n\n1. 980\n\nT \nI\n| 1986(1) |\nI\nI \ni \ni \nI \nI \nI \nI\n1,40 |\nI \n1,26 |\nI \n0,70 I \nI \nI \nI\n2. 590 |\n| \nI \nI \nI\nI \n\nNote : \nThe table simulates compensation for correction of budgetary\nimbalances by abatement of VAT and the effect of intergovernmental \nagreements translated into VAT rates throughout the period. In 1983 \ncompensation was made on the expenditure side to UK and \nand 1984 \nGermany. The 1985 and the 1986 \nVAT abatement to the UK has been \ntranslated into the equivalent expenditure to the UK and Germany. Table 1 above shows in a summary way the budgetary situation that the \npresent Commission inherited. Far from being able to plan the development \nof Community policies with its first budget proposal under the new ceiling \nfor own resources, the increase was largely tied-up already when the \nCommission entered office. Thus, additional resources will be required if \nthere is to be further development of the Community. While preparing for \nthis, decisions must be made in at least two policy areas. On the one hand, it must be realized that the vast majority of agricultural \nspending is based on market regulations that legally oblige the Community \nto pay whatever the claims may be. Budgetary envelopes do not in themselves \nchange expenditure in this sector even if they provide a warning signal to \nthe decision taking instances. If the level is to be decreased the set of \nregulations governing agricultural expenditure must be changed. Further, in \nthe agricultural sector, stocks must be liquidated - physically at least \nand preferably also financially - if budgetary freedom of choice is to be \ncreated for the future. On the other hand, the growth of the volume of commitments outstanding \nstablilized over the medium term \nunder the Structural Funds must be \nthrough an increase in the payment appropriations for this purpose. Budgetary envelopes for payment appropriations do not make any more sense \nin this area than in agricultural policy. The payment claims are present in \nthe form of bills to be paid and they must be paid if the Community is to \nhonour its legal obligations. The trends which have led to this situation are analysed in more depth \nbelow. But before turning to this analysis, it is worth mentioning that \nalthough the enlargement of the Community was realised in the first year of \nthe present Commission the great political significance of this decision\n\n\f 8 \n\n-\n\n-\n\ndoes not translate into a budgetary constraint. The volume of the 1986 \nbudget exceeded the 1985 budget by far, but so did the resources available. For the coming years the progressive integration of the two new Member \nStates into Community policies will be largely balanced by the reduction of \nreimbursements on revenue received. The popular belief that the enlargement \nof the Community is a major element of depletion of own resources in the \nfirst years is therefore unfounded. B. Trends in EAGGF Gurantee Expenditure 1983-86\n\nAs pointed out above the set of regulations making up the Common \nAgricultural Policy are also the legal instruments determining budgetary \nexpenditure for this policy. The regulations and the decisions flowing from them are traditionally \ndetermined principally by the objectives set out in the Treaty, notably \nthat of maintaining an acceptable income level in the farming Community. In turn, the budgetary consequences of this policy are heavily influenced \nby the differences between the Community price level and world market \nprices, and by productivity growth and the ensuing volume of agricultural \nstocks. The CAP is currently faced with two major problems that severely constrain \nThe first is that productivity gains \nthe budgetary room for manoeuvre. combined with a less rapid growth in internal consumption \nand limited \npossibilities for export of agricultural produce have resulted in a major \nincrease in the level of stocks in both volume and book value. An \nalternative to this increase in the value of stocks - given the level of \nproduction - would have been an increase in expenditure in the years \nconcerned - either in the form of export restitutions or in the form of \nfinancial depreciation of the stocks. In the event, this expenditure was \npostponed, but that does not make the expenditure need disappear. On the \ncontrary, the expenditure needed has greatly increased due to the failure \nto maintain physical stocks at reasonable levels because costs of storage \nincrease with the level of stocks and because the market value of stocks \nfall steeply with storage time - especially for dairy products and beef. Table 2\n\nValue of agricultural stocks in the end of the years 1982-1985\n\nI\n\nT _ _ \n\n\u2014 r\n\n| Book value \n|\nI\nI \n] \nI \n| Market value*|\n\n1982 \n\n~ T\n\n4. 0 0 0 \n\n2. 2 0 0 \n\nI \n| Loss on \n| book value \n! \n\n\u2014 \n\n45% \n\n!\n| \n|\nI\n\nI\n| \n!\n\nI\nI\nI\n| \n\nI\nr\n|\n\nI\nI\n\n1983 \n\n7. 0 0 0 \n\n3. 6 0 0 \n\n49% \n\nI\n|\n\nI\nI\n|\nI\n|\nI\n\n|\n\nI\nI\n\n1984 \n\n8. 8 0 0 \n\n4. 3 0 0 \n\n51% \n\nI\n|\n\nI\n!\n| \nj\nI\n|\n\nI\ni\n|\n\nI\nI\n\n* Estimate. MECU\n\n1985 \n\n1 0. 5 0 0 \n\n4. 8 5 0 \n\n54% \n\nI\n\n|\n\n|\n\n|\n\n\fThe second constraint on future budget expenditure inherent in the present \nset of regulations is the fact that the high and ultimately unsustainable \ndollar-ECU rate in recent years has artil. eially depressed the expenditure \nlinked to the difference between the Community and world market prices. As \nappears from the graph below the expenditure on price support would have \nbeen significantly higher in the years 1984-86 if the dollar rate had \nstayed on the 1983 average level. With a dollar-ECU rate, which is likely \nto be even lower in 1986 than in 1983 it is not surprising that the \nagricultural expenditure in 1986 - and possibly in future years as well - \nwill increase above expected Levels given the present set of regulations. Graph 1\n\nSimulated expenditure with a stable dollar-rate 1983-86\n\nThe responsibility for changing the present set of regulations in the \nagricultural sector does not belong to the Budgetary Authority, but to the \nCouncil acting on the proposal of the Commission and taking account of the \nopinion of the Parliament. In the context of the budget it is, however, \nimportant to point out that any decision on a change in regulations taken \nby the relevant Community instances is likely to produce a budgetary effect \nonly with a certain time delay which may run into many months. 10 \n\n-\n\n-\n\nalbeit partial, \nThe graph below shows the importance of the decisions, \ntaken by the Council in 1984 on the proposals contained in C0MC83) 500. It \nalso shows clearly the delay in this effect. Actual expenditure is compared \nwith a simulated situation containing no change in policy. Graph 2\n\nThe budgetary effects of saving measures introduced in 1984\n\nMio ECU\n\nA\n\nC. The Emerging Problems in the Structural Funds 1980-1986\n\nOne of the most serious problems facing the present Commission when it \nentered office was the consequence of the mismatch between commitment and \npayment appropriations which has emerged since 1980 for the Structural \nFunds. The normal burden of the past, which arises from the normal delay between \nis \ntaking commitments and meeting the payments which arise from them \nconstantly present, \nIn \nbut need not pose serious budgetary problems. research policy, for example, the normal burden of the past has not so far \ncreated problems, because the commitments entered into have been matched by \npayments at the appropriate time and in the necessary volume. - 11 \n\n-\n\nFor the three Large Structural Funds in the Community (Regional Fund, \nSocial Fund and EAGGF Guidance) the building up of unliquidated commitments \nhas been very rapid, mainly due to two factors. In the early 1980s the \nimplementation of projects contracted under the Fund regulations was slow, \nthus leading to limited demands for payments for a given volume of \ncommitments. In the later years, significant improvements in implementation \nwere made, not the least due to a change in the regulations producing more \nefficiency. This increased the payment requirements from new commitments at \na time when payment claims were also being presented in respect of the \nolder projects. The payment appropriations granted by the Budgetary \nAuthority were insufficient to meet this need. In table 3 below the actual development in the unliquidated commitments and \nthe actual payment appropriations granted are compared with a simulation \nshowing what would have happend if the more efficient payment schedules now \noperated had been applied throughout the period. These are the schedules \nwhich apply in 1986. The simulation shows the importance of efficient \npayment schedules and project implementation in avoiding an excessive \nburden of the past. Table 3\n\nActual and simulated \n1980-1985\n\nI \nI \n\nI \nI 1980\n\nI\nI \n|\n|1. Outstand. commitments! \n| \nI\nI \nI \nI \n2. Actual pay- | \nment appro-| \n| \npriations. | \n| \n|3. Efficient \n| \npayments* |\n| \nI\nI \n1 \nr\n~ \n|4. Difference [\n1\n1 \n\n~ \n\n3. 500\n\nf 2. 179 \n\n2. 284\n\n- 105\n\npayment\n\nsituation\n\nin the\n\nthree\n\nStructural\n\nI\n| 1981\nI\nI\nI\nI 4. 400\nI\nI\nI\ni 2. 399\nI\nI\n| 2. 8 6 6 \nI\nI\n| - 467\nI\n\nH\n\n| \nI\nI\nI\nI \nI\n\n1982\n\n| 1983\n\n5. 700\n\n| 7. 300\n\n2. 779\n\nI\n| \nI\nI\n| 3. 539\nI\n~l\n\nI - 760\n1\n\n| 3. 321 \n\n| 4. 417\n\n| -1. 096\n\n_1 \n\nr \n\n1984\n\nI\n| \nI\nI\nI\nI 8. 300\nI\nI\n| 4. 061\nI\nI\n| 4. 819\nI\n1\n! - 758 \n1\n\n|\n| 1985 \nI\nI \nr\nn \nI \nI\nI 9. 100 |\nI \nI \nI \nI\n| 4. 623 I\nI \nI \nI\nI \n| 5. 879 I\nI\nI \nT\nH \n| -1. 256 I\nI\nI \n\n* Simulated payments on outstanding commitments if payments had been made \naccording to the payments' schedule for 1986. In this case the burden of \nthe past would have been 4. 700 MECU in the end of 1985 instead of 9. 100 \nMECU. The budgetary implication of this situation for the present and the coming \nyears is firstly that payment appropriations must increase rather sharply \nin order for the Community \nto regain control over the development of the \nburden of the past. Secondly, that the Commission as well as the Member \nStates must take the appropriate administrative measures to ensure that \nimplementation of the projects contracted is made according to schedule if \nbudgetary \"surprises\" should be avoided in the future. 12 \n\n-\n\n-\n\nD. Summary\n\nThe budgetary background for the establishment of the multiannual financial \nperspective has been described above as an explicit and implicit depletion \nof own resources above the 1. 0 pet. level years before the decision on the \nVAT for the Member States paying the highest rate \nincrease to 1. 4 pet. entered into force. In the table below it is demonstrated that in terms of simulated VAT rates \nfor the years 1983-1985, the correction of budgetary imbalances, a yearly \ndepreciation of the increase in agricultural stocks, and efficient payment \non outstanding structural commitments would have implied a considerably \nhigher VAT ceiling than 1. 0 pet as from 1983, i. e. 1. 4 pet. ceiling entered into effect. The 1. 4 pet was actually reached in \n1985 if the true costs of the present policy had been fully accounted for. four years before the\n\n\u2014 Summary table. Highest VAT rate under sound financial managamont\n\nHighest VAT rates %\n\n1 Budget\n\nI Depreciation of agricul-\nI tural stocks\n\nI Efficient payments for \n| the Structural Funds\n\n| \n\n1983\n\nI \n\nI \n\nI \n\n1 , 0 0\n\n0,13\n\n0,09\n\n| Total highest VAT rate*\n\nI \n\n1 , 2 2\n\nI \n\nI \n\nI \n\nI \n\nI \n\n1984\n\n1,14\n\n0,08\n\ni ------------------------\n1985 \nI \n\nI\n\nI \n\nj \n\n1,23 \n\n0,08 \n\n0,06\n\nI \n\n0,09 \n\n|\n\nI\n\n|\n\n1,28\n\nI \n\n1,40 \n\n|\n\n* Simulated VAT rates if agricultural stocks were fully depreciated and if\n,P\u201e T entS on commit\">ents for Structural funds were made in the\n\n6f \ny63r 1983-1985. - 13 -\n\nPart 2 - The Financial Perspective 1987-90. 14\n\nPage\n\nA. General economic framework and maximum rate\n\nfor non-compulsory expenditure. B. Resources for 1987-90 within 1. 4% VAT limit _ _ _ \n\nC. Expenditure, VAT rate and margin remaining. I. Total expenditure. II. VAT rate and margin remaining. III. Expenditure by sector. IV. Cost of the past. V. Non-compulsory expenditure and\n\nbudget discipline. 14\n\n15\n\n16\n\n16\n\n17\n\n18\n\n23\n\n24\n\n\f- 14 -\n\nA. GENERAL ECONOMIC FRAMEWORK AND MAXIMUM RATE OF INCREASE FOR NON-COMPULSORY \n\nEXPENDITURE \n\n!\n\nTable 4 shows the expected trend in GDP, prices and the maximum rate for the \nperiod 1987-1990 based on the latest revised forecast of growth and inflation \nproduced by the Commission March of this year. It is important to reco\u00ad\ngnize that these forecasts are more unstable than usual due to the unpredic\u00ad\ntability of the dollar rate and of oil Prices. The GDP forecast affects the estimates of own resources. A 1 % divergence in \nGDP growth could in 1987 lead to a difference of some 250 to 350 million ECU \nin the amount of resources available within the 1. 4 % VAT limit. Apart from the indirect effect on own resources through a change in the GDP \nforecast the dollar rate plays a significant role in the determination of \n\n\"T eve rru^\u00b7 froT7i\" cu st omsrndut-re^^n^ '\"10 pe t- variat iorr irr the - do tla i\u2014 thtfs-may-pro-\u2014 \nduce a change of 400 Mio ECU in revenue from custom duties. The immediate \nfall in the revenue is likely to be offset by increased imports, but only \nwith a time-lag. Table 4 : General economic framework and maximum rate of increase for\n\nnon-comulsory expenditure CEUR-12) 1987-1990. Rate of increase \nin %\n\n1 \n1 \n\n1 \n1 \nj A. GDP \n\nVolume \n\nPrices \n\nValue \n\nj \n| \nj \n| \nj \n| \n\nJ B. MAXIMUM RATE \n[ \nr \n1 \n\n(rounded) \n\nI \nI\n\nI \n|\nj\n\n\u25a0 \n|\nj \n|\n' \n|\n\n'\ni\nj \n|\n\n1986\n\n1987\n\n; \n\n1988\n\n2. 7\n\n5. 0\n\n7. 8\n\n\\\n\n2. 6\n\n3. 4\n\n6. 1\n\n! \n\n| \n\nj \n\n2 J\n\n3. 3\n\n6. 0\n\n7. 7\n\n! \n\n(7. 5)\n\n1989\n\n1 \n\n1990\n\n2 -7\n\n3 \u00b72. 9,\n\n(5. 8)\n\ni \n\nj \n\n! \n\ni \n\n2 \u00b77\n\n3. 2\n\n5 \u00b79\n\n(5. 8)\n\nj \n\n1\n|\n\n!\n\n1 \n\n! \n\n! \n1\n1\ni \n1\n\nir\n1\n\n\u25a0\n\f- 15 -\n\nB. RESOURCES FOR 1987-1990 WITHIN 1. 4 % VAT LIMIT (see Table 5 )\n\n1. The revenue forecasts reflect :\n\n- the foreseeable growth in the various categories of revenue ;\n\nthe proportion of revenue taken up for the correction of \nbudgetary imbalances. The forecasts for 1987 are provisional figures based on revised estimates \nof economic parameters. Definitive figures will be drawn up at the next meeting of the Advisory \nCommittee on Own Resources on 17 and 18 April taking into account the \nrevised economic data for 1987. 2. Total resources available within the 1 , 4 % VAT limit before correction of \n\nbudgetary imbalances\n\nTotal resources available within the 1. 4 % VAT limit are expected to \nincrease from about 39 830 million ECU in 1987 to 47 080 million ECU in \n1990, an average annual increase of 5. 7 %. As average GDP growth is 5. 9 % \nper year, the share of own resources in GDP will drop. As mentioned below, \nthe net resources available to the Community increase by only 5. 4 %. Were \nthe Community to stay below the 1. 4 % VAT level this would imply a signi\u00ad\nficant reduction in the Community budget's share in Community GDP over \nthe period 1987-1990. \u2022 Net resources available after correction of budgetary imbalances\n\nIn 1987 about 2 400 million ECU, i. e. 6 % of resources, will have to be \nset aside for the correction of budgetary imbalances. The correction \nformula and the 1. 4 % VAT threshold are linked : the Conclusions of the \nFontainebleau European Council (26 June 1984) stipulate that budgetary \ndiscipline, the Community's financial requirements and budgetary correc\u00ad\ntions must be reexamined before the 1. 4 % VAT limit is reached. The same \nConclusions state that expenditure policy is ultimately the means of \nresolving the question of budgetary imbalances. In the meantime, the cost of correcting budgetary imbalances is estimated \nfor 1988-1990 in accordance with the Fontainebleau formula. The expenditure equivalent to the corrections show what overall appropria\u00ad\ntions would have to be entered in the budget to resolve the problem by \nmeans of expenditure for the United Kingdom and for Germany. The gross \namount accounts for about 7 % of resources. After correction of budgetary imbalances net resources available will \nincrease from 37 430 million ECU in 1987 to about 43 900 million ECU \nin 1990, an average annual rate of increase of 5. 4. 16 \n\n-\n\n-\n\nTable 5\n\nResources available within the 1. 4 pet VAT ceiling and correction of \nbudgetary imbalances. MECU\n\n1987\n\n1988\n\n1989\n\n1990\n\n1. Resources within 1. 4 pet of VAT\n\n39 829\n\n42 040\n\n44 410\n\n47 080\n\n2. Correction of imbalances :\n\na) Net amount\n\nb) Expenditure equivalent\n\n1 700\n\n2 400\n\n1 815\n\n2 580\n\n2 050\n\n2 920\n\n2 250\n\n3 200\n\n3. Net resources\n\n4. Growth rate\n\n5. Growth of GDP in value\n\n37 429\n\n39 460\n\n41 490\n\n43 880\n\n6,3\n\n6. 1\n\n5. 4\n\n6. 0\n\n5. 1\n\n5. 9\n\n5. 8\n\n5. 9\n\nC. EXPENDITURE, VAT RATES AND MARGIN REMAINING\n\nI. Total expenditure\n\nThe forecasts of requirements by sector - for existing policies and new \nones - produce the following overall picture :\n\nTotal appropriations for payments required should increase in 1987 by \nabout 4. 6% (without a supplementary and amending budget in 1986 the rate \nwould be 11%). In 1988-90, the average rate of increase should be about \n7. 3%, or 4. 0% in real terms. The increase in appropriations for commitments should be 5. 0% in 1987 \n(without a supplementary and amending budget in 1986 it would be 8. 7%). The average rates o f. increase for. 1988-90 should be about 7. 2%. Table 6 : Annual rates of \n\nincrease in \n\nnon-compulsory\n\nexpenditure\n\nappropriations for \n(%)\n\npayments and\n\nTotal expenditure \n(EUR-12)\n\nExpenditure\n(excluding enlargement)\n\nNon-compulsory \n\nexpenditure (EUR-12)\n\n1\n! \n1\n1\nl\ni \n1\nj\n1\nI \n1\ni\nj \n1\n\n1987 \n\n1988\n\n1989\n\n4. 6 \n\n1. 9 \n\n9. 0\n\n8. 7\n\n8. 2\n\n8. 3\n\n1990 \n\n-- fr. 1\n1 \n1\n1\n1\n! \n1\n1\n1\ni \n1\n1\n\n4. 8\n\n5. 0\n\n9. 6 \n\n18. 6\n\n16. 3\n\n6. 6 \n\n1 \n!\n\n\f- 1? -\n\nII. VAT rate and margin remaining\n\nThe estimated increase in expenditure would bring the highest VAT rate to \n1. 369% in 1987. This would leave a margin of about 590 million ECU for \ncontingencies. The development in the dollar/ECU rate recently is prone \nto deplete this margin. From 1988, resources available within the 1. 4% VAT limit will no longer \nbe sufficient. Also because it is necessary to leave a margin of 0. 1-0. 2% \nof VAT to allow for factors of uncertainty in forecasts, notably with regard \nto EAGGF Guarantee expenditure, the effects of enlargement and the forecasts \nof resources and the correction of budgetary imbalances. The Heads of State and Government at Fontainebleau recognised that \"the \nmaximum rate may be increased to 1. 6% on 1 January 1988. \". The figures \ngiven indicate that this judgement was right : an increase to the 1. 6 % \nwill be needed as from 1 January 1988. Table 7\n\nNet resources, expenditure and VAT rates\n\n1987\n\n1988\n\n1989\n\n1990\n\nNet resources, MECU\n\n37 429\n\n39 460\n\n41 490\n\n43 880\n\nExpenditure, MECU\n\n36 843\n\n40 163\n\n43 459\n\n45 522\n\nRemaining margin, MECU\n\nUni form VAT rate* %\n\nHighest VAT rate %\n\n586\n\n1,243\n\n1,369\n\n703\n\n- 1 969\n\n- 1 642\n\n1,307\n\n1,435\n\n1,356\n\n1,492\n\n1,332\n\n1,472\n\n\f 18 \n\n-\n\n-\n\nIII. E X P E N D I T U R E BY SECTOR\n\nThe main features of expenditure between 1987 and 1990 will be as follows :\n\n- a substantial increase in appropriations allocated to research;\n\n- a reduction in the automatic repayments to \"Spain and Portugal, in accordance \nwith the schedule set out in the Act of Accession. The decreasing refund of \npart of VAT (or the financial contribution) will be replaced by expenditure \nunder the various operational policies, notably payments from the EAGGF- \nGuarantee Section, and by non-compulsory expenditure;\n\n- structural expenditure showing a cautious increase in terms of commitments \nsubject to the gradual stabilization of the burden of the past in payments. A provision is entered to cover new policies and actions. This provision is \nabsolutely essential for the development of the Community because none of \nthe existing policies have any room for manoeuvre beyond objectives already \nstated by Community Institutions. Any new and desired initiative must there\u00ad\nfore be contained in this provision. For 1987, the provision has already been \nsubscribed to in fairly clear terms. 1. EAGGF-Guarantee Section\n\nThe period 1987-1990 should see the gradual realization of the Commission's \nplans for the future of agriculture in the Community, provided the p r o p o \u00ad\nsals made are adopted by the Council in 1986. The figures for the EAGGF- \nGuarantee Section correspond to the principle for establishing the EAGG F \nguideline as stated in the Commission's communication on the key figures \nfor budget discipline. Because of the structural imbalance between supply and demand in a large \nnumber of sectors of agricultural production, intervention stocks far\nexceed acceptable limits. In order to help achieve a healthy market situation in various sectors \nand prevent stocks of certain products from building up any further, the \nCommission intends to put into action a programme for the disposal of \nintervention stocks. The programme wilt be spread over 1956, 193? and 1988 and will aim progress\u00ad\nively to reduce stocks to a reasonable level. The cost to the budget will \nbe considerable and to find the funds, savings will have to be marie in \norder to overcome budgetary problems in 1986 and 1987. In its proposals on prices and related measures for 1986/87, the Commission \nset out the conditions in which a preliminary draft budget for 1987 could \nbe prepared to enable the policy of agricultural market reform to be pursued \nwithin the constraints of budgetary discipline. These conditions depend \nalmost entirely on the Council's decisions on the proposals made. The further decline in the value of the dollar since the Commission presented \nits price proposal and related measures in February 1986 implies a further \nincrease in EAGG F expenditure. For 1986 an amount of 1000 Mio ECU has been \nset aside under the hypothesis used for the supplementary budget for this year,\n\n\f- 19 -\n\nif \n\nEven \nthis amount is not likely to be sufficient and also for 1987 a further amount \nwill be needed with unchanged regulations. the Commission's price proposal was adopted in its integrity, \n\nThe Commission is of the opinion that this burden cannot be put on farmers \nin the present circumstances. A less ambitious de-stocking program is not a \nsolution either, because the increase in storage costs and the depreciation \nin market value due to storage by far exceeds the immediate financial benefits \nof less de-stocking. The only solution is a greater burden sharing between \nthe Community and Member States - be it through a postponement of advances, \na greater national share of storage costs or some other means. Table 8: Expenditure 1987-1990 - Appropriations for payments (million ECU) j\n\nj\n\n1986\n\n1987\n\n1988\n\n1. EAGGF-Guarantee\n\n22 012\n\n23: 061\n\n24 481\n\n2. Structural policies\n\n6 201\n\n6 593\n\n7 625\n\n3. D \n\nResearch\n\nw 1>\n\n437,6\n\n592\n\n997\n\n4. Development cooperation\n\n1)\n\n1 110,5\n\n1 167\n\n1 214\n\n5. Other policies\n\n6. New po l i ci es\n\n7. Repayments to Member \n\nStates\n\n367,7\n\n5\n\n3 307\n\n435\n\n80\n\n472\n\n400\n\n2 956\n\n2 879\n\n8. Administrative expenditure\n\n1 776,4\n\n1 959\n\n2 095\n\n9. TOTAL\n\n35 217,2\n\n36 843\n\n40 163\n\n% increase\n\n4. 6\n\n9. 0\n\n1989 \n\nj \n1\n1\n25 850 j \n1\n8 694 j \n1\n1 610 | \nl\n1 252 ! \n|\n492 | \n1\n1\n600 |\n1\n2 757 ! \n1 \n1 \n1\n1\n2 204 !\n_______ L\n1\n\n43 459 |\n1\n------- L\n1\n| \n1\n\n8. 2 \n\n1990 \n\n]\n\n27 436 j\n\n8 941 [\n\n1 996 j\n\n1 300 j\n\n521 J\n\n800 j\n\n2 207 j\n\n2 321 |\n\n45 522 |\n\n4. 8 \n\n!\n\n1) Staff and current administrative expenditure is included in item 8. 2. Structural policies\n\nThe outlook for this sector, in terms of appropriations for commitments, is\nas follows :\na) a significant increase in EAGGF-Guidance expenditure. On 12 December 1985 \nthe Council raised the indicative amount for 1985-89 to 6 350 million ECU\n\nb) a modest increase in expenditure for the Regional Fund for 1987 (4. 5 /) \n\nincreasing to 5 % in 1988 and 6 % in the following years. While the. major \nincrease due to enlargement was made in 1986 for the Regional Fund the \nenlargement effect is significant for the Social Fund in 1987 and 1988 \nwhere commitments increase by 9 % and 6 % , then tapering off to 5 % \nincrea s e. \u25a0\n\f 20 \n\n-\n\n-\n\nc) the implementation of the integrated Mediterranean programmes. Firstly, an annual sum of 270 million ECU is envisaged between 1987 \nand 1990 under Chapter 55, as part of the total appropriation of \n1 600 Million ECU over seven years. Secondly, 2 500 million ECU is to be allocated to the IMPs over seven \nyears by the structural funds, according to the criteria for each fund. According to the conclusions of the European Council at Fontainebleau, \n\"the financial resources allocated to aid from the Funds, having regard \nto the IMPs, will be significantly increased in real terms within the \nlimits of financing possibilities. \"\n\nFurther, according to Regulation 2088/85, Art. 11: \"Increases in real, \nterms accruing to the Funds during the period concerned shall help to \nfinance the IMPs, but without adversely affecting transfers from the \nFunds to other Less prosperous and priority regions\". The Commission will take these conclusions and decisions into account \nin the preparation of its proposals on the reinforcement of the \ncohesion to conformity with the mandate of the Single Act. (d) a certain increase\"in expenditure on transport infrastructures with a \n\nCommunity interest. The increase in appro p r i a t i o n s for payments is the result of the cost of \nthe past and also of the payments against new commitments. It should be \nemphas i z e d that the schedules themselves are subject to change. With regard to the forecasts for 1987, for instance, an u n d e r e s t i m a t i o n in \nthe 1986 supplementary budget would a u t o m a t i c a l l y mean an increase in \npayment requirements in 1987. 3. Research\n\nThis is regarded as n prio r i t y area, in view of the importance of research \nfor the competitiveness of the European economy, and hence for employment. For 1987-90 an increase in the share of research in the budget to 6% in \n1989-90 is envisaged. 4. Development c o o p e r a t i on\n\nThe outlay on development c o o p e ration will be m a i n t a i n e d in leal terms. Some 50% of the -appropriations will continue to be devoted to food aid. Major developments are s c h e d u l e d in the M e d i t e r r a n e a n jirotocols. the \nentry into force of the third financial protocols with the Southern and \nEastern Moditerranean countries, the neces s a r y s p e e d - u p in the i m p l e m e n t a t i o n \nof the third financial protocol with Turkey (payments on commitments a l r e a d y \nent e r e d into). It s h o u l d be n o t e d that the t h i r d e n l a r g e m e n t lias c r e a t e d n o o b l i g a t i \nin the f i e l d of d e v e l o p m e n t c o o p e r a t i o n. 5. Other policies\n\nFisheries and the sea\n\nExpenditure in this sector will increase substantially as a result of enlarge\u00ad\nment. The accession of Spain and Portugal means a doubling of the number of \nfishermen and an increase of 75% in fishing capacity. With regard to other policies (information and\u00b7 cultural- activities, environment \nand consumer protection, energy, innovation, industry and the internal market), \nvery little increase in real terms is generally envisaged. New developments \nin these important areas of expenditure will be financed by the general \nprovision for new policies. Table 9 \n\nExpenditure 1987-90 - Appropriations for commitments\n\n1985\n\n1986\n\n1987\n\n1988\n\n1989\n\n1990\n\nmi 11 ion ECU\n\n1. EAGGF Guarantee\n\n2. S t r u c t u r a l \npolicies\n\n3. Research ^\n4. Development ^ \ncooperation\n\n5. Other policies\n6. New policies *\n(and reserve)\n\n7. Repayments to\nMember States\n\n8. Admi ni strati ve\nexpendi ture\n\n9\n\nTOTAL\n\n| \n\n% increase\n\n22012. 00 23061. 00 24481,00 25850,00 27436,00\n\n7051,80\n\n7482. 00\n\n8285,00\n\n9129,00\n\n9591. 00\n\n473. 30\n\n804,00\n\n1749,00\n\n2394,00\n\n2534. 00\n\n1203,20\n\n1257,00\n\n1294. 00\n\n1342. 00\n\n1390,00\n\n544. 50\n\n549. 00\n\n514,00\n\n530,00\n\n604,00\n\n5. 00\n\n120. 00\n\n600,00\n\n800,00\n\n1000,00\n\n3307. 10\n\n2956,00\n\n2879. 00\n\n2757,00\n\n2207,00\n\n1776,40\n\n1959,00\n\n2095,00\n\n2204,00\n\n2321,00\n\n36373,30 38188,00 41897,00 45006,00 47083,00\n\n5. 0\n\n9. 7\n\n7. 4\n\n4. 6\n\n,______\n\n'Staff and current administrative expenditure is included in item 8. New pol i ci es\n\nA relatively modest provision of 120 million ECU in appropriations for commitments \ngradually rising to 1000 Mio ECU is earmarked for launching or boosting new acti\u00ad\nvities not included in the estimates by sector, such'as (1987)\n\u201c new structural measures in Fisheries\n- additional support for integrated operations\n- cooperation between universities. In relative terms this provision constitutes only 0. 3% in 1987 and 2. 1% in 1990 \nof total expenditure. 22 \n\n-\n\n-\n\nr\n\n7. Repayments to Member states\n\n(Flat-rate refund of 10% of customs duties and agricultural revenue, \nrepayments to Spain and Portugal, and repayment - in annual instalments of \n250 million ECU - of the advance granted by the Member States in 1984). Under Article 187 and Article 374 of the Act of Accession, Spain and \nPortugal will be entitled to a refund, between 1986 and 1991, of a \ndeclining proportion of their VAT payments/financial contribution (87% \nin 1986, 70% in 1987, 55% in 1988, 40% in 1989, 25% in 1990 and 5% in \n1991). This means that the total refunds to the Member States will drop \nby about 33% between 1986 and 1990. As stated earlier, an important part \nof this fall in compulsory expenditure corresponds to the integration of \nthe two member States in non-compuIsory expenditure policy. Total repayments represent b e t w e e n a b o u t 8% (1987) and 5 % ( 1 9 9 0 ) of \nrevenue. With the addition of the gross equivalent of the correction \nof budgetary imbalances made on the resources side, it is found that \nsome 15 to 13% of resources are refunded to Member States in one form \nor another. : \n\n8. Administrative expenditure (all institutions)\n\nIt is assumed that full cover is provided in the budget for the authorized \nestablishment plan. other factors, such as rights under the Staff Regulations, salary adjustments \nand new posts. Allowance is made for enlargement and a series of \n\nFrom 1989 onwards the rate of increase is between the general rise in \nprices and the maximum rate, and no indication is given of new costs \nfor buildings and no assessment made for expenditure on pensions for \nall the institutions together. - 23 -\n\nIV. COST OF THE PAST\n\nThe table shows that, as regards differentiated payment appropriations, \nthe financial impact of the cost of the past - i. e. new appropriations \nfor payments needed to cover commitments from earlier years - will \nincrease in 1987 (IMPs, research, Social Fund) and will then level out. This development wilt be analyzed in further depth in the report on \nthe situation in the Structural Funds. This means that the proportion of funds available for payments against \nnew commitments will stabilize from 1987 onwards - provided that the \nsupplementary budget for 1986 is adopted; otherwise the burden of the \npast will remain a problem beyond the time-horizon adopted here. Table 10 Cost of the past - Overall impact\n\nNew appropriations for payments needed to cover commitments from \nearlier financial years\n\n(milLion ECU)\n\n1. Cost of the past \n\n(rounded)\n\n2. Payment approps \n(di fferent i atefi)\n\n3. Total approps \n\nfor payments \n(rounded)\n\n4. Relative burden\n\n(a) \n\n1 : 2 \n\n(b) \n\n1 : 3 \n\n(%)\n\n(%)\n\n1986\n\n1987\n\n1988\n\n1989\n\n1990\n\n4 070\n\n4 700\n\n5 350\n\n6 250\n\n6 500 \n\nI\ni\n[\n\n7 700\n\n8 500\n\n10 300\n\n12 200\n\n13 100\n\n35 200\n\n36 800\n\n40 200\n\n43 500\n\n45 500 \n\ni\n\n52. 9\n\n11. 6\n\n55. 3\n\n12. 8\n\n51. 9 \n\n13. 3\n\n51. 2 \n\n14. 4\n\n49. 6\n\n14. 3\n\n\f- 24 -\n\nV. NO N - C O M P U L S O R Y EX P E N D I T U R E AND BU D G E T A R Y D I S C IPL IN E\n\nThe table below provides an initial provisional estimate of the growth \nin non-compulsory expenditure during the reference period. This develop\u00ad\nment shows that non-compulsory expenditure for payments as well as com\u00ad\nmitments increase at fairly high rates, expeciaLly for 1988, where a \nsteep increase in the payments of the burden-of the past combine with \nnecessary increases in payments as well as commitments for research and \nnew policies. At the higher level of non-compulsory expenditure as from \n1988 the rates of increase begin to decline - progressively approaching \nthe maximum rate of increase. Table 11 : Annual rates of increase in non-compulsory expenditure (%)\n\n1985\n\n1986\n\n1987\n\n1988\n\n1989\n\n1990\n\n1\u00b7 Appropriations for \n\npayments\n\n2. Appropriations for \n\ncommi tments\n\n+ 9. 6\n\n+ 18. 6\n\n+ 16. 3\n\n+ 6. 6\n\n+ 10,2\n\n+ 19. 5\n\n+ 11-6\n\n+ 6. 4\n\n3. Maximum rate\n\n7-7\n\n(7. 5)\n\n(5,8)\n\n(5,8)\n\n\f- 25 -\n\nWhen establishing its reference framework for 1986, the Council used the guidel \ncalculated by the Commission for the EAGGF Guarantee Section and applied the \nmaximum rate under Article 203 EEC to non-compulsory expenditure. Compulsory \nexpenditure, other than that under the EAGGF Guarantee Section, was to be \ndetermined during the budgetary procedure. It is not without interest to compare the theoretical results of a similar \nprocedure for 1987-90 and the figures in the 1987-90 perspective. If it is assumed that the Council will adopt the Commission's forecasts for the \nEAGGF Guarantee Section and if other compulsory expenditure is excluded, the \ncomparison is restricted to the growth in non-compulsory expenditure. The \nCouncil would be applying the maximum rate for the following year to the base \nfor 1986, 1987 and so on. The result - and the difference in relation to the \nfigures in the perspective - is demonstrated in table 12. The appropriations \nfor non-compulsory expenditure available with strict application of the maximum \nrate would be distinctly inadequate in 1987-89. t h e F i na ne i a l \n\nJ \n\nTable 12 : Payment appropriations lackinq compared to \n\n! \n! \ni- - - - - - :_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _. 1 \nj\n\nPerspective if the maximum rate is applied\n\n* \n\n1987 \n\n1988. - - - - - - - - - - - - - - - - - - - - - _J\n1\n\u2022 \n| \nWith supplementary \nj \n]\n! \nbudget 1986 \ni \n1\nWithout supplementary ] \n| \n! \nJ \nbudget 1986 \n!_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ l\n\n1 \nj \ni \n1 \n1 \ni \n1 \n1 \n1 \n*) ! \ni \nI \n\n- 166 \n\n- 1585 \n\n- 1227 \n\n- 2017 \n\n1\nJ\n1 \n1\n1\n\nj \n1 \ni\n1\n\u00b7 \n!\n1\n\n1989 \n\n1\nj \n1\n1\n| \n1\n1\nj \n1\n_______________ L\n\n3310 \n\n2474 \n\nMio ECU J\n\n1990 \n\n- 2720 \n\n- 3605 \n\nj\n\nj\n\n;\n\nIt is supposed that amounts not obtained by supplementary budget 1986 will \nhave to be added to expenditure in 1987"}