This document is an excerpt from the EUR-Lex website
Document 52013PC0639
Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU, EURATOM) No 966/2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002
Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU, EURATOM) No 966/2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002
Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU, EURATOM) No 966/2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002
/* COM/2013/0639 final - 2013/0313 (COD) */
Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU, EURATOM) No 966/2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 /* COM/2013/0639 final - 2013/0313 (COD) */
EXPLANATORY MEMORANDUM 1. CONTEXT OF THE PROPOSAL In the framework of the negotiations on the
Financial Regulation, the European Parliament, the Council and the Commission
agreed to revise the Financial Regulation in order to take into account the
outcome of the negotiations on the multiannual financial framework for the
years 2014-2020. Therefore, the adoption of the new
Financial Regulation was accompanied by the following joint statement of the
European Parliament, Council and the Commission: " The European Parliament, the
Council and the Commission agree that the Financial Regulation would be revised
in order to include amendments made necessary by the outcome of the
negotiations on the multiannual financial framework for the years 2014-2020,
including on the following issues: - the carry-over rules for the Emergency
Aid Reserve and for projects financed under the Connecting Europe Facility; - the carry-over of unused appropriations
and of the budgetary balance, as well as the related proposal to enter these in
a reserve for payments and commitments; - the possible inclusion of the European
Development Fund in the Union budget; - the treatment of funds resulting from
the agreements on the fight against the illegal traffic in tobacco
products." On 27 June 2013, a political agreement was
reached between Parliament, the Council Presidency and the Commission on the
Multiannual Financial Framework 2014-2020 (MFF) package and on the draft
Regulation of the European Parliament and the Council establishing the Connecting
Europe Facility (CEF). The proposal modifies Article 13 of the
Financial Regulation in order to include the carry-over rules for the Emergency
Aid Reserve and for projects financed under the Connecting Europe Facility. New flexibilities for unused commitment and
payment appropriations have been introduced in the draft Council Regulation
laying down the multiannual financial framework for the years 2014-2020 (MFF
Regulation). They will be implemented by means of the technical adjustments of
the MFF as provided for in the draft MFF Regulation and mobilised in the
framework of the budgetary procedure pursuant to Article 314 of the Treaty on
the Functioning of the European Union. Therefore, no further modifications of
the FR are required for those flexibilities. Concerning the European Development Fund (EDF)
and as noted by the European Council of 8 February 2013, the Commission intends
to propose the budgetisation of the EDF as of 2021. No further agreement was reached in the
context of the multiannual financial framework for the years 2014-2020
concerning the treatment of funds resulting from the agreements on the fight
against the illegal traffic in tobacco products. Therefore, the Commission will
continue implementing the agreements and propose, as it has done in its
proposal for the Hercule III programme, appropriate financial means necessary
to fight cigarette smuggling and counterfeiting by the EU, in addition to
efforts undertaken by the Member States. 2. RESULTS OF CONSULTATIONS
WITH THE INTERESTED PARTIES AND IMPACT ASSESSMENTS As the present proposal merely implements
the outcome of the negotiations on the multiannual financial framework for the
years 2014-2020 and has a very limited scope, no public consultation was
carried out. 3. LEGAL ELEMENTS OF THE
PROPOSAL Article 9(2) of the draft MFF Regulation
foresees that the annual amount of the Emergency Aid Reserve (EAR) is fixed at
EUR 280 million (2011 prices) and may be used up to year n+1 in accordance with
the Financial Regulation. The Reserve shall be entered in the general budget of
the Union as a provision. The portion of the annual amount stemming from the
previous year shall be drawn on first. That portion of the annual amount from
year n which is not used in year n+1 shall lapse. This requires two modifications in Article
13 of the Financial Regulation (FR): the addition of the EAR in Article 13(2)
FR and as an exception in Article 13(6) FR as the corresponding appropriations
are entered in the budget in Title 40 (reserves) as a provision. As regards the carry-over rule for projects
financed under the Connecting Europe Facility (CEF), the Commission proposed
already to modify the Financial Regulation in the explanatory memorandum to the
proposal for a Council Regulation laying down the multiannual financial
framework for the years 2014-2020 the carry-over of commitment appropriations
to the year n+1[1].
Due to their nature those infrastructure projects will in many cases require
complex contracting procedures. Under those circumstances, even limited delays
may result in a loss of annual commitment appropriations and undermine the
viability of those projects and thus of the Union's political determination to
modernise its transport, energy and telecommunications networks and
infrastructure. The agreed compromise text for the CEF
provides in its Article 19 that: "Appropriations which have not been
used at the end of the financial year for which they were entered shall be
carried-over in accordance with Regulation (EU) No XXXX/2012 [New Financial
Regulation]." The current wording of the FR would not
allow the carry-over of commitment appropriations to n+1, consequently a
modification of the FR is necessary as it constitutes a derogation from the
principle of annuality. Accordingly, Article 13(2) of the Financial Regulation needs
also to be amended to allow for automatic carry-over to the following financial
year of commitment appropriations not used at the end of a financial year for
projects financed under the CEF. 2013/0313 (COD) Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT
AND OF THE COUNCIL amending Regulation (EU, EURATOM) No
966/2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 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 Article 322 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[2],
Acting in accordance with the ordinary
legislative procedure[3], Whereas: (1) Regulation (EU, EURATOM)
No 966/2012 of the European Parliament and of the Council[4] was adopted on 25 October 2012
and was accompanied by a joint statement of the European Parliament, the Council
and the Commission agreeing to revise the Financial Regulation in order to take
into account the outcome of the negotiations on the multiannual financial framework
for the years 2014-2020. (2) Following the political agreement
on the multiannual financial framework for the years 2014-2020 and on the establishment
of the Connecting Europe Facility, and in line with the joint statement, it is
necessary to amend Regulation (EU, EURATOM) No 966/2012 to include the
carry-over rules for the Emergency Aid Reserve and for projects financed under
the Connecting Europe Facility. (3) As regards the Emergency
Aid Reserve, the corresponding appropriations are entered in the reserve Title
of the budget. Therefore, Regulation (EU, EURATOM) No 966/2012 needs to be amended
in order to provide for the carry-over to year n+1 of the appropriations placed
in reserve and not used in year n. (4) Due to their nature
projects financed under the Connecting Europe Facility will in many cases
require complex contracting procedures. Under those circumstances, even limited
delays may result in a loss of annual commitment appropriations and undermine
the viability of those projects and thus of the Union's political determination
to modernise its transport, energy and telecommunications networks and
infrastructure. To prevent this, Regulation (EU, EURATOM) No 966/2012 should
allow for automatic carry-over to the following financial year of commitment
appropriations not used at the end of a financial year for projects financed
under the Connecting Europe Facility, HAVE ADOPTED THIS REGULATION: Article 1
Amendments to Regulation (EU, EURATOM) No 966/2012 Article 13 of Regulation (EU, EURATOM) No 966/2012
is amended as follows: (1) In paragraph 2, the
following points (c) and (d) are added: "(c) amounts corresponding to commitment
appropriations for the Emergency Aid Reserve. "(d) amounts corresponding to commitment
appropriations for projects financed under the Connecting Europe Facility". (2) In paragraph 2, the
following second subparagraph is added: "The amounts referred to in points (c) and
(d) of the first subparagraph may be carried over to the next financial year
only." (3) Paragraph 6 is replaced by
the following: "6. Without prejudice to point (c) of Article
13(2) and Article 14, appropriations placed in reserve and appropriations for
staff expenditure shall not be carried over. For the purpose of this Article,
staff expenditure comprises the remuneration and allowances for members and
staff of the institutions to which the Staff Regulations apply". Article 2
Entry into force This Regulation shall enter into force on
the twentieth day following that of its publication in the Official Journal
of the European Union. This Regulation shall be binding
in its entirety and directly applicable in all Member States. Done at Brussels, For the European Parliament For
the Council The President The
President [1] COM(2011) 398 final, point 1.2.2 [2] OJ C [3] Position of the European Parliament of XXXX and
decision of the Council of XXX. [4] 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, p. 1).