Tatsächliche und angemessene Nettobeiträge : Die Europäische Union der 15 Mitgliedstaaten als Testfall

Summary This study presents a concept of appropriate net-contributions as an instrument of evaluation of factual net-contributions. “Appropriate” net-contributions are determined simultaneously using a uniform standard for all net-contributors. Thus, these form a mutual community of (financial) solidarity. We use “factual” net-contributions, as they were first published by the EU in 2005 upon a revision of its method of calculation. Using various criteria, we compute the amount of deviation between factual and appropriate net-contributions in 2003 and between 1995 and 2003 in total, and in doing so we demonstrate how solidarity between net-contributors had been jeopardized. This is followed by a demonstration of how the concept of appropriate net-contributions may be implemented in the future. This would add solidarity within the group of netcontributors to the solidarity of the group of net-contributors with the group of net-beneficiaries, as demonstrated at the end of each fiscal year. Integration within the EU can be expected to benefit from this approach.