The European Parliament,

–  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) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU, and repealing Regulation (EU, Euratom) No 966/2012(1), and in particular and in particular Articles 18(3) and 44 thereof,

–  having regard to the general budget of the European Union for the financial year 2019, as definitively adopted on 12 December 2018(2),

–  having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020(3),

–  having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management(4),

–  having regard to Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union(5),

–  having regard to Draft amending budget No 1/2019, which the Commission adopted on 15 April 2019 (COM(2019)0300),

–  having regard to the position on Draft amending budget No 1/2019 which the Council adopted on 3 September 2019 and forwarded to Parliament on the same day (11730/2019 – C9‑0115/2019),

–  having regard to Rules 94 and 96 of its Rules of Procedure,

–  having regard to the report of the Committee on Budgets (A9-0005/2019),

A.  whereas Draft amending budget No 1/2019 aims to enter in the 2019 budget the surplus from the 2018 financial year, amounting to EUR 1 802 million;

B.  whereas the main components of that surplus are a positive outturn on revenue of EUR 1 274,6 million and an under-spending in expenditure of EUR 527,8 million;

C.  whereas on the revenue side, the largest difference stems from default interest and fines (EUR 1 312,6 million), the outturn being composed of competition fines and default interest, other penalty payments and interest linked to fines and penalty payments;

D.  whereas on the expenditure side, under-implementation in payments by the Commission reaches EUR 322,2 million for 2018 (of which EUR 120 million from the Emergency Aid Reserve) and EUR 68 million for 2017 carryovers, and under-implementation by the other institutions EUR 75,9 million for 2018 and EUR 61,6 million for 2017 carryovers;

1.  Takes note of Draft amending budget No 1/2019 as submitted by the Commission, which is devoted solely to the budgeting of the 2018 surplus, for an amount of EUR 1 803 million, in accordance with Article 18 of the Financial Regulation, and of the Council´s position thereon;

2.  Notes that, according to the Commission, the competition fines in 2018 accounted for EUR 1 149 million; considers again that, besides any surplus resulting from under-implementation, the Union budget should be enabled to reuse any revenue resulting from fines or linked to late payments without a corresponding decrease in GNI contributions; recalls its position in favour of increasing the proposed Union reserve in the next Multiannual Financial Framework by an amount equivalent to the revenue resulting from fines and penalties;

3.  Approves the Council position on Draft amending budget No 1/2019;

4.  Instructs its President to declare that Amending budget No 1/2019 has been definitively adopted and arrange for its publication in the Official Journal of the European Union;

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

(1) OJ L 193, 30.7.2018, p. 1. (2) OJ L 67, 7.3.2019. (3) OJ L 347, 20.12.2013, p. 884. (4) OJ C 373, 20.12.2013, p. 1. (5) OJ L 168, 7.6.2014, p. 105.