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EU budget — ensuring sound financial management

This summary has been archived and will not be updated. See 'Ensuring sound financial management of the EU budget' for an updated information about the subject.

EU budget — ensuring sound financial management



Commission Decision (EU) 2015/2463 — procedures of the panel referred to in Article 108 of the Financial Regulation


It lays down the procedural rules for the panel, which assesses cases referred to it and issues recommendations for exclusion from contracts or for financial penalties, in the absence of final judgment or final administrative decision, for:

  • grave professional misconduct;
  • fraud, corruption, participation in a criminal organisation, etc.;
  • serious breach of contract;
  • irregularity.


  • The panel is composed of:
    • a high-level independent chair appointed by the European Commission;
    • a deputy who may replace the chair;
    • 2 permanent members who represent the Commission;
    • a representative of the institution or other EU body that has referred the case to the panel;
  • The rules allow observers to be present in the panel proceedings, as follows:
    • the Commission’s legal service;
    • the European Anti-Fraud Office (OLAF) where the case is based on information stemming from the Office; and
    • any other EU institution, office, body or agency concerned by the case.
  • Observers do not participate in the adoption of the panel’s recommendations.
  • A secretariat provides administrative assistance to the panel.
  • The panel may be convened by the contracting authority of an EU institution, agency, office or body.
  • The panel:
    • adopts a recommendation on whether or not an administrative sanction should be imposed;
    • allows the economic operator* concerned to submit observations;
    • notifies the requesting contracting authority and the observers of its recommendations.
  • The decision to impose the administrative sanctions following the panel’s recommendation lies with the requesting contracting authority that referred the case to the panel. If the recommendation is not followed, the requesting contracting authority must justify its decision.


It has applied from 30 December 2015.


The panel is established under the EU’s financial regulation (Regulation (EU, Euratom) No 966/2012). It is part of the early detection and exclusion system that the Commission has established to protect the EU’s financial interests against unreliable economic operators to ensure sound financial management.


economic operator: any individual, company or other entity on which national law confers legal capacity.


Commission Decision (EU) 2015/2463 of 18 December 2015 on the rules of procedure of the panel referred to in Article 108 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 342, 29.12.2015, pp. 57–63)


Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, pp. 1–96)

Successive amendments to Regulation (EU, Euratom) No 966/2012 have been incorporated in the original text. This consolidated version is of documentary value only.

last update 04.07.2016