RML

RML stands for Revenue Mandated by Law

Revenue increases mandated by law can be defined as revenue increases that occur automatically to offset corresponding increases in specified expenditures (such as an automatic increase of social security contributions in reaction to a surge in social security expenditure) as opposed to discretionary revenue measures which result from a policy or administrative decision and are not necessarily linked to expenditure increases. Revenue increases mandated by law are very specific cases linked to arrangements that exist in certain Member States.