Regulation 2018/1046 - Financial rules applicable to the general budget of the Union - Main contents
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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| Legal instrument | Regulation |
|---|---|
| Number legal act | Regulation 2018/1046 |
| Original proposal | COM(2016)605  |
| CELEX number i | 32018R1046 |
| Document | 18-07-2018; Date of signature |
|---|---|
| Publication in Official Journal | 30-07-2018; OJ L 193 p. 1-222 |
| Signature | 18-07-2018 |
| Effect | 01-01-1001; Application Partial application See Art 282.3d 01-01-1001; Application Partial application See Art 282.3e 01-01-1001; Application Partial application See Art 282.3f 01-01-1001; Application Partial application See Art 282.3g 01-01-1001; Application Partial application See Art 282.3g 01-01-2014; Application Partial application See Art 282.3a 01-01-2018; Application Partial application See Art 282.3b 02-08-2018; Entry into force Date pub. +3 See Art 282.1 02-08-2018; Application See Art 282.2 01-01-2019; Application Partial application See Art 282.3c |
| Deadline | 01-01-1001; Review See Art 280 |
| End of validity | 31-12-2020; Partial end of validity Art. 270 Linked to 32013R1296 31-12-2020; Partial end of validity Art. 275 Linked to 32013R1316 31-12-2020; Partial end of validity Art. 277 Linked to 32014R0283 31-12-2020; Partial end of validity Art. 278 Linked to 32014D0541 13-12-2021; Partial end of validity Art. 274 Linked to 32013R1309 29-09-2024; Repealed by 32024R2509 |
30.7.2018 |
EN |
Official Journal of the European Union |
L 193/1 |
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
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular point (d) of Article 46, Article 149, point (a) of Article 153(2), Articles 164, 172, 175, 177 and 178, Articles 189(2), 212(2) and 322(1) and Article 349 thereof, in conjunction with the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the Court of Auditors (1),
Having regard to the opinion of the European Economic and Social Committee (2),
Having regard to the opinion of the Committee of the Regions (3),
Acting in accordance with the ordinary legislative procedure (4),
Whereas:
(1) |
Following three years of implementation, further amendments should be made to the financial rules applicable to the general budget of the Union (the ‘budget’) in order to remove bottlenecks in implementation by increasing flexibility, to simplify delivery for the stakeholders and the services, to focus more on results, and to improve accessibility, transparency and accountability. Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (5) should therefore be repealed and replaced by this Regulation. |
(2) |
In order to reduce the complexity of the financial rules applicable to the budget and to include the relevant rules in one single regulation, the Commission should repeal Delegated Regulation (EU) No 1268/2012 (6). In the interest of clarity, the main rules from Delegated Regulation (EU) No 1268/2012 should be included in this Regulation, while other rules should be included in guidance for services. |
(3) |
The fundamental budgetary principles should be maintained. Existing derogations from those principles for specific areas such as research, external actions and structural funds should be reviewed and simplified as far as possible, taking into account their continuing relevance, their added value for the budget, and the burden they impose on stakeholders. |
(4) |
Rules on the carry-over of appropriations should be presented more clearly and a distinction should be made between automatic and non-automatic carry-overs. The Union institutions concerned should provide information to the European Parliament and to the Council on both automatic and non-automatic carry-overs. |
(5) |
The carrying-over and use of external assigned revenue for the succeeding programme or action should be allowed with a view to using such funds efficiently. It should be possible to carry over internal assigned revenue only to the following financial year, except where this Regulation provides otherwise. |
(6) |
With regard to internal assigned revenue, the financing of new building projects with the revenue from lettings and the sale of buildings should be allowed. To that end, such revenue should be considered as internal assigned revenue which can be carried over until it is fully used. |
(7) |
Union institutions should be able to accept any donation made to the Union. |
(8) |
A provision should be introduced to allow for in-kind sponsorship by a legal person of an event or activity for... |
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