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Document 12016E318

    Consolidated version of the Treaty on the Functioning of the European Union
    PART SIX - INSTITUTIONAL AND FINANCIAL PROVISIONS
    TITLE II - FINANCIAL PROVISIONS
    CHAPTER 4 - IMPLEMENTATION OF THE BUDGET AND DISCHARGE
    Article 318 (ex Article 275 TEC)

    OJ C 202, 7.6.2016, p. 186–186 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    Legal status of the document In force

    ELI: http://data.europa.eu/eli/treaty/tfeu_2016/art_318/oj

    7.6.2016   

    EN

    Official Journal of the European Union

    C 202/186


    Article 318

    (ex Article 275 TEC)

    The Commission shall submit annually to the European Parliament and to the Council the accounts of the preceding financial year relating to the implementation of the budget. The Commission shall also forward to them a financial statement of the assets and liabilities of the Union.

    The Commission shall also submit to the European Parliament and to the Council an evaluation report on the Union's finances based on the results achieved, in particular in relation to the indications given by the European Parliament and the Council pursuant to Article 319.


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