Document ID: 32018D1520
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>12.10.2018&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 256/67</p></td></tr></tbody></table>
COMMISSION DECISION (EU) 2018/1520
of 9 October 2018
repealing Delegated Regulation (EU) No 1268/2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to 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 ( 1 ) , and in particular Article 281(2) thereof,
Whereas:
<table><col/><col/><tbody><tr><td><p>(1)</p></td><td><p>Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council&#160;<a>(<span>2</span>)</a> laid down the rules for the establishment and the implementation of the general budget of the European Union and the presentation and auditing of the accounts.&#160;Commission Delegated Regulation (EU) No 1268/2012&#160;<a>(<span>3</span>)</a> lays down the rules of application for Regulation (EU, Euratom) No 966/2012.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(2)</p></td><td><p>Regulation (EU, Euratom) 2018/1046 replaced Regulation (EU, Euratom) No 966/2012. 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 main rules from Delegated Regulation (EU) No 1268/2012 have been included in Regulation (EU, Euratom) 2018/1046.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(3)</p></td><td><p>In accordance with Article 279(3) of Regulation (EU, Euratom) 2018/1046, Regulation (EU, Euratom) No 966/2012 and Delegated Regulation (EU) No 1268/2012 are to continue to apply to legal commitments entered into before the entry into force of Regulation (EU, Euratom) 2018/1046. In accordance with Article&#160;281(2) of Regulation (EU, Euratom) 2018/1046, certain Articles of Delegated Regulation (EU) No 1268/2012 are to continue to apply until 31&#160;December 2018 as regards the implementation of the administrative appropriations of Union institutions.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(4)</p></td><td><p>In accordance with Article 281(2) of Regulation (EU, Euratom) 2018/1046, Delegated Regulation (EU) No 1268/2012 is to be repealed with effect from the date of entry into force of Regulation (EU, Euratom) 2018/1046,</p></td></tr></tbody></table>
HAS ADOPTED THIS DECISION:
Article 1
Delegated Regulation (EU) No 1268/2012 is repealed with effect from 2 August 2018, without prejudice to Article 279(3) and Article 281(2) of Regulation (EU, Euratom) 2018/1046.
References to the repealed Regulation shall be construed as references to Regulation (EU, Euratom) 2018/1046 and shall be read in accordance with the correlation table in the Annex to this Decision.
Article 2
This Decision shall enter into force on the third day following that of its publication in the Official Journal of the European Union .
Done at Brussels, 9 October 2018.
For the Commission
The President
Jean-Claude JUNCKER
( 1 ) OJ L 193, 30.7.2018, p. 1 .
( 2 ) 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 ).
( 3 ) Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union ( OJ L 362, 31.12.2012, p. 1 ).
ANNEX
CORRELATION TABLE
<table><col/><col/><tbody><tr><td><p>Delegated Regulation (EU) No 1268/2012</p></td><td><p>New Financial Regulation Articles (FR)</p><p>Deleted</p><p>Commission Internal Rules (IR)</p><p>Guidelines</p></td></tr><tr><td><p>Article 1</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 2</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 3</p></td><td><p>Article 7(2) FR</p></td></tr><tr><td><p>Article 4(1)</p></td><td><p>Article 13(1) FR</p></td></tr><tr><td><p>Article 4(2)</p></td><td><p>Article 13(2) FR</p></td></tr><tr><td><p>Article 4(3) first subparagraph</p></td><td><p>Article 13(3) FR</p></td></tr><tr><td><p>Article 4(3) second subparagraph</p></td><td><p>Article 12(3) FR</p></td></tr><tr><td><p>Article 4(4)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 4(5)</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 5(1) - (4)</p></td><td><p>Article 19 FR</p></td></tr><tr><td><p>Article 5(5)</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 6(1)</p></td><td><p>Article 19(2) FR</p></td></tr><tr><td><p>Article 6(2) - (4)</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 7</p></td><td><p>Article 22 FR</p></td></tr><tr><td><p>Article 8</p></td><td><p>Article 23 FR</p></td></tr><tr><td><p>Article 9(1), (2) and (4) first subparagraph</p></td><td><p>Article 24 FR</p></td></tr><tr><td><p>Article 9(3) and (4) second subparagraph</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 10</p></td><td><p>Article 21(2)(c) FR</p></td></tr><tr><td><p>Article 11</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 12</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 13</p></td><td><p>Article 28(2) third subparagraph FR</p></td></tr><tr><td><p>Article 14</p></td><td><p>Article 28(2) FR</p></td></tr><tr><td><p>Article 15</p></td><td><p>Article 30(1) FR</p></td></tr><tr><td><p>Article 16</p></td><td><p>Article 28(2) fifth subparagraph FR</p></td></tr><tr><td><p>Article 17</p></td><td><p>Article 32(2) third subparagraph FR</p></td></tr><tr><td><p>Article 18</p></td><td><p>Article 34 FR</p></td></tr><tr><td><p>Article 19</p></td><td><p>Article 35(1) third and fourth subparagraph FR</p></td></tr><tr><td><p>Article 20</p></td><td><p>Article 37(2) third subparagraph FR</p></td></tr><tr><td><p>Article 21</p></td><td><p>Article 38 FR</p></td></tr><tr><td><p>Article 22 first, third and fourth subparagraphs</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 22 second subparagraph</p></td><td><p>Article 38(5) second subparagraph FR</p></td></tr><tr><td><p>Article 23</p></td><td><p>Article 41(2) FR</p></td></tr><tr><td><p>Article 24</p></td><td><p>Article 44(4) FR</p></td></tr><tr><td><p>Article 25</p></td><td><p>Article 47(2) third subparagraph FR</p></td></tr><tr><td><p>Article 26</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 27</p></td><td><p>Article 52(1)(a)(vi) FR</p></td></tr><tr><td><p>Article 28</p></td><td><p>Article 52(1)(c)(iii) FR</p></td></tr><tr><td><p>Article 29</p></td><td><p>Article 57 FR</p></td></tr><tr><td><p>Article 30</p></td><td><p>Article 58(5) fourth subparagraph FR</p></td></tr><tr><td><p>Article 31(1) and (2)</p></td><td><p>Article 58(2)(d) FR</p></td></tr><tr><td><p>Article 31(3)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 32</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 33</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 34</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 35</p></td><td><p>IR</p></td></tr><tr><td><p>Article 36</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 37 first subparagraph</p></td><td><p>Article 63(10) FR</p></td></tr><tr><td><p>Article 37 second subparagraph</p></td><td><p>Recital 22 FR</p></td></tr><tr><td><p>Article 38</p></td><td><p>IR</p></td></tr><tr><td><p>Article 39</p></td><td><p>Article 126 and 154 FR</p></td></tr><tr><td><p>Article 40</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 41</p></td><td><p>Article 155(1) third and sixth subparagraph FR</p></td></tr><tr><td><p>Article 42(1)</p></td><td><p>Article 155(4) FR</p></td></tr><tr><td><p>Article 42(2) first subparagraph</p></td><td><p>Article 155(5) FR</p></td></tr><tr><td><p>Article 42(2) second subparagraph</p></td><td><p>Article 2 point (44) FR</p></td></tr><tr><td><p>Article 43</p></td><td><p>Article 156 FR</p></td></tr><tr><td><p>Article 44(1)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 44(2)</p></td><td><p>Article 154(1) third subparagraph FR</p></td></tr><tr><td><p>Article 45(1)</p></td><td><p>Article 72(2) FR</p></td></tr><tr><td><p>Article 45(2)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 46 first subparagraph</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 46 second subparagraph</p></td><td><p>Article 76(1) first subparagraph, third sentence</p></td></tr><tr><td><p>Article 47 first subparagraph</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 47 second subparagraph</p></td><td><p>Article 76(1) first subparagraph, second sentence</p></td></tr><tr><td><p>Article 48 first subparagraph, first sentence</p></td><td><p>Article 75 first subparagraph, first sentence</p></td></tr><tr><td><p>Article 48 first subparagraph letter (a)-(c) and (e)</p></td><td><p>IR</p></td></tr><tr><td><p>Article 48 first subparagraph letter (d)</p></td><td><p>Article 75 first subparagraph, second sentence</p></td></tr><tr><td><p>Article 48 second subparagraph</p></td><td><p>Article 75 second subparagraph</p></td></tr><tr><td><p>Article 48 third subparagraph</p></td><td><p>Article 75 third subparagraph</p></td></tr><tr><td><p>Article 49(1)</p></td><td><p>IR</p></td></tr><tr><td><p>Article 49(2)</p></td><td><p>IR</p></td></tr><tr><td><p>Article 49(3) first, third and fourth subparagraph</p></td><td><p>IR</p></td></tr><tr><td><p>Article 49(3) second subparagraph</p></td><td><p>Article 74(5) second subparagraph</p></td></tr><tr><td><p>Article 49(4) first, third and fourth subparagraph</p></td><td><p>IR</p></td></tr><tr><td><p>Article 49(4) second subparagraph</p></td><td><p>Article 74(6) FR</p></td></tr><tr><td><p>Article 49(4) fifth subparagraph</p></td><td><p>Article 74(5) FR</p></td></tr><tr><td><p>Article 50(1) - (3)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 50(4)</p></td><td><p>Article 74(7) FR</p></td></tr><tr><td><p>Article 51</p></td><td><p>Article 74(8) FR</p></td></tr><tr><td><p>Article 52</p></td><td><p>Article 82(4) first and second subparagraph FR</p></td></tr><tr><td><p>Article 53</p></td><td><p>Article 74(10) FR</p></td></tr><tr><td><p>Article 54</p></td><td><p>Article 78 FR</p></td></tr><tr><td><p>Article 55(1)</p></td><td><p>Article 78(3) FR</p></td></tr><tr><td><p>Article 55(2)</p></td><td><p>Article 78(4) FR</p></td></tr><tr><td><p>Article 55(3)</p></td><td><p>Article 73(6) FR</p></td></tr><tr><td><p>Article 56</p></td><td><p>Article 82(5) FR</p></td></tr><tr><td><p>Article 57(1)</p></td><td><p>Article 86(2) FR</p></td></tr><tr><td><p>Article 57(2)</p></td><td><p>IR</p></td></tr><tr><td><p>Article 57(3)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 58(1) and (2)</p></td><td><p>Article 85(1)FR</p></td></tr><tr><td><p>Article 58(3)and (6)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 58 (4) and (5)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 59 subparagraph 1</p></td><td><p>Article 85(2) FR</p></td></tr><tr><td><p>Article 59 subparagraph 2</p></td><td><p>IR</p></td></tr><tr><td><p>Article 60(1)(a)</p></td><td><p>Article 86(2) FR</p></td></tr><tr><td><p>Article 60(1)(b) and (2)</p></td><td><p>IR</p></td></tr><tr><td><p>Article 61</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 62</p></td><td><p>Article 86(3) FR</p></td></tr><tr><td><p>Article 63(1)</p></td><td><p>Article 86(3) second and third subparagraph FR</p></td></tr><tr><td><p>Article 63(2) first subparagraph</p></td><td><p>Article 86(3) second subparagraph FR</p></td></tr><tr><td><p>Article 63(2) second subparagraph</p></td><td><p>Article 86(3) fourth subparagraph FR</p></td></tr><tr><td><p>Article 63(2) third subparagraph</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 64</p></td><td><p>Article 82(10) FR</p></td></tr><tr><td><p>Article 65</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 66(1)</p></td><td><p>Article 88(1) first subparagraph</p></td></tr><tr><td><p>Article 66(2)</p></td><td><p>IR</p></td></tr><tr><td><p>Article 66(3)</p></td><td><p>Article 89(1) and (2) FR</p></td></tr><tr><td><p>Article 66(4)</p></td><td><p>Article 88(2) FR</p></td></tr><tr><td><p>Article 67(1)(a)-(e) and (g), (h)</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 67(1)(f)</p></td><td><p>Article 89(5) second subparagraph FR</p></td></tr><tr><td><p>Article 67(2) first subparagraph</p></td><td><p>Article 89(2) first subparagraph FR</p></td></tr><tr><td><p>Article 67(2) second subparagraph</p></td><td><p>Article 88(1) third subparagraph FR</p></td></tr><tr><td><p>Article 67(3)</p></td><td><p>IR</p></td></tr><tr><td><p>Article 67(4)</p></td><td><p>Article 86(3) FR</p></td></tr><tr><td><p>Article 67(5)</p></td><td><p>Article 89(5) first subparagraph FR</p></td></tr><tr><td><p>Article 68</p></td><td><p>Article 89(1) second subparagraph FR</p></td></tr><tr><td><p>Article 69(1) first subparagraph</p></td><td><p>Article 89(3) FR</p></td></tr><tr><td><p>Article 69(1) second and third subparagraph</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 69(2)</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 70</p></td><td><p>Article 89(5) and (6) FR</p></td></tr><tr><td><p>Article 71</p></td><td><p>IR</p></td></tr><tr><td><p>Article 72 first sentence of first subparagraph</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 72 second sentence of first subparagraph</p></td><td><p>Article 150(3) first subparagraph, second sentence FR</p></td></tr><tr><td><p>Article 72 second subparagraph</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 73</p></td><td><p>IR</p></td></tr><tr><td><p>Article 74</p></td><td><p>Article 74(8) second subparagraph, first sentence FR</p></td></tr><tr><td><p>Article 75</p></td><td><p>Article 93(1) first subparagraph FR</p></td></tr><tr><td><p>Article 76</p></td><td><p>Article 93 FR</p></td></tr><tr><td><p>Article 77</p></td><td><p>Article 92(3) FR</p></td></tr><tr><td><p>Article 78</p></td><td><p>Article 96(2) FR</p></td></tr><tr><td><p>Article 79</p></td><td><p>IR</p></td></tr><tr><td><p>Article 80</p></td><td><p>Article 98 FR</p></td></tr><tr><td><p>Article 81</p></td><td><p>Article 98(3) FR</p></td></tr><tr><td><p>Article 82</p></td><td><p>IR</p></td></tr><tr><td><p>Article 83</p></td><td><p>Article 99 FR</p></td></tr><tr><td><p>Article 84(1) and (2)</p></td><td><p>IR</p></td></tr><tr><td><p>Article 84(3) and (4)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 85</p></td><td><p>Article 100(2) FR</p></td></tr><tr><td><p>Article 86(1) and (2)</p></td><td><p>IR</p></td></tr><tr><td><p>Article 86(3)</p></td><td><p>Article 101(1) second subparagraph FR</p></td></tr><tr><td><p>Article 87</p></td><td><p>Article 102 FR</p></td></tr><tr><td><p>Article 88</p></td><td><p>Article 103 FR</p></td></tr><tr><td><p>Article 89</p></td><td><p>Article 104 FR</p></td></tr><tr><td><p>Article 90</p></td><td><p>Article 108 FR</p></td></tr><tr><td><p>Article 91(1)and (2)</p></td><td><p>Article 101 FR</p></td></tr><tr><td><p>Article 91(3) and (4)</p></td><td><p>IR</p></td></tr><tr><td><p>Article 91(5)</p></td><td><p>Article 104(5) FR</p></td></tr><tr><td><p>Article 92</p></td><td><p>Article 101(6) second and third subparagraph FR</p></td></tr><tr><td><p>Article 93</p></td><td><p>Article 105 FR</p></td></tr><tr><td><p>Article 94(1)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 94(2)</p></td><td><p>Article 110(3) FR</p></td></tr><tr><td><p>Article 94(3)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 94(4)</p></td><td><p>Article 110(5) FR</p></td></tr><tr><td><p>Article 95</p></td><td><p>Article 112 FR</p></td></tr><tr><td><p>Article 96</p></td><td><p>Article 112 FR</p></td></tr><tr><td><p>Article 97</p></td><td><p>IR</p></td></tr><tr><td><p>Article 98</p></td><td><p>IR</p></td></tr><tr><td><p>Article 99</p></td><td><p>IR</p></td></tr><tr><td><p>Article 100</p></td><td><p>IR</p></td></tr><tr><td><p>Article 101</p></td><td><p>Article 111(3) FR</p></td></tr><tr><td><p>Article 102 first subparagraph</p></td><td><p>IR</p></td></tr><tr><td><p>Article 102 second and third subparagraph</p></td><td><p>Article 111(4) second subparagraph letter (b) FR</p></td></tr><tr><td><p>Article 103 first subparagraph</p></td><td><p>IR</p></td></tr><tr><td><p>Article 103 second subparagraph</p></td><td><p>Article 111(4) second subparagraph point(c)</p></td></tr><tr><td><p>Article 104</p></td><td><p>IR</p></td></tr><tr><td><p>Article 105</p></td><td><p>IR</p></td></tr><tr><td><p>Article 106</p></td><td><p>IR</p></td></tr><tr><td><p>Article 107</p></td><td><p>IR</p></td></tr><tr><td><p>Article 108</p></td><td><p>IR</p></td></tr><tr><td><p>Article 109</p></td><td><p>Article 115(2) FR</p></td></tr><tr><td><p>Article 110(1) - (3)</p></td><td><p>IR</p></td></tr><tr><td><p>Article 110(4)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 111</p></td><td><p>Article 116 FR</p></td></tr><tr><td><p>Article 112</p></td><td><p>Article 146(1) FR</p></td></tr><tr><td><p>Article 113</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 114</p></td><td><p>Article 117 FR</p></td></tr><tr><td><p>Article 115</p></td><td><p>Article 118(10) FR</p></td></tr><tr><td><p>Article 116</p></td><td><p>Article 119 FR</p></td></tr><tr><td><p>Article 117</p></td><td><p>Article 118 FR</p></td></tr><tr><td><p>Article 118</p></td><td><p>Article 120(1)and(2) FR</p></td></tr><tr><td><p>Article 119</p></td><td><p>Article 121 FR</p></td></tr><tr><td><p>Article 120</p></td><td><p>Article 122 FR</p></td></tr><tr><td><p>Article 121(1)</p></td><td><p>Article 2 point (10) FR</p></td></tr><tr><td><p>Article 121(2)</p></td><td><p>Article 2 point (63) FR</p></td></tr><tr><td><p>Article 121(3)</p></td><td><p>Article 2 points (70) and (71) FR</p></td></tr><tr><td><p>Article 121(4)</p></td><td><p>Article 2 point (58) FR</p></td></tr><tr><td><p>Article 121(5)</p></td><td><p>Article 162(2) FR</p></td></tr><tr><td><p>Article 121(6)</p></td><td><p>Article 162(4) FR</p></td></tr><tr><td><p>Article 121(7)</p></td><td><p>Point 18.9 of Annex I FR</p></td></tr><tr><td><p>Article 121(8) - (10)</p></td><td><p>Article 148 FR</p></td></tr><tr><td><p>Article 122</p></td><td><p>Point 1 of Annex I FR</p></td></tr><tr><td><p>Article 123(1) and (2)</p></td><td><p>Point 2 of Annex I FR</p></td></tr><tr><td><p>Article 123(3)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 123(4) - (7)</p></td><td><p>Point 2 of Annex I FR</p></td></tr><tr><td><p>Article 124</p></td><td><p>Point 3 of Annex I FR</p></td></tr><tr><td><p>Article 125</p></td><td><p>Point 4 of Annex I FR</p></td></tr><tr><td><p>Article 126</p></td><td><p>Point 5 of Annex I FR</p></td></tr><tr><td><p>Article 128</p></td><td><p>Point 6 of Annex I FR</p></td></tr><tr><td><p>Article 129</p></td><td><p>Point 7 of Annex I FR</p></td></tr><tr><td><p>Article 130</p></td><td><p>Point 8 of Annex I FR</p></td></tr><tr><td><p>Article 131</p></td><td><p>Point 9 of Annex I FR</p></td></tr><tr><td><p>Article 132</p></td><td><p>Point 10 of Annex I FR</p></td></tr><tr><td><p>Article 133</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 134</p></td><td><p>Point 11 of Annex I FR</p></td></tr><tr><td><p>Article 135</p></td><td><p>Point 12 of Annex I FR</p></td></tr><tr><td><p>Article 136</p></td><td><p>Point 13 of Annex I FR</p></td></tr><tr><td><p>Article 136a</p></td><td><p>Point 14 of Annex I FR</p></td></tr><tr><td><p>Article 137</p></td><td><p>Point 14 of Annex I FR</p></td></tr><tr><td><p>Article 137a</p></td><td><p>Point 15 of Annex I FR</p></td></tr><tr><td><p>Article 138</p></td><td><p>Point 16 of Annex I FR</p></td></tr><tr><td><p>Article 139</p></td><td><p>Point 17 of Annex I FR</p></td></tr><tr><td><p>Article 141(1)</p></td><td><p>Article 137 and point 18.1 of Annex I FR</p></td></tr><tr><td><p>Article 141(2)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 141(3)</p></td><td><p>Article 137(3) FR</p></td></tr><tr><td><p>Article 141(4)</p></td><td><p>Article 137(4) FR</p></td></tr><tr><td><p>Article 142</p></td><td><p>Article 141(1) second subparagraph FR</p></td></tr><tr><td><p>Article 143 first subparagraph</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 143 second &#8211; fifth subparagraph</p></td><td><p>Article 144 FR</p></td></tr><tr><td><p>Article 144(1)</p></td><td><p>Article 143(3) FR</p></td></tr><tr><td><p>Article 144(2)</p></td><td><p>Article 143(2) FR</p></td></tr><tr><td><p>Article 144(3) and (4)</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 144(5)</p></td><td><p>Article 143(4) FR</p></td></tr><tr><td><p>Article 146</p></td><td><p>Point 18 of Annex I FR</p></td></tr><tr><td><p>Article 147</p></td><td><p>Point 19 of Annex I FR</p></td></tr><tr><td><p>Article 148</p></td><td><p>Point 20 of Annex I FR</p></td></tr><tr><td><p>Article 149</p></td><td><p>Point 21 of Annex I FR</p></td></tr><tr><td><p>Article 150</p></td><td><p>Point 22 of Annex I FR</p></td></tr><tr><td><p>Article 151</p></td><td><p>Point 23 of Annex I FR</p></td></tr><tr><td><p>Article 152(1) first and second subparagraph</p></td><td><p>Article 168(1) FR</p></td></tr><tr><td><p>Article 152(1) third subparagraph</p></td><td><p>Point 24 of Annex I FR</p></td></tr><tr><td><p>Article 152(2) - (7)</p></td><td><p>Point 24 of Annex I FR</p></td></tr><tr><td><p>Article 153</p></td><td><p>Point 25 of Annex I FR</p></td></tr><tr><td><p>Article 154</p></td><td><p>Point 26 of Annex I FR</p></td></tr><tr><td><p>Article 155</p></td><td><p>Article 149 FR</p></td></tr><tr><td><p>Article 155a</p></td><td><p>Point 27 of Annex I FR</p></td></tr><tr><td><p>Article 156</p></td><td><p>Article 168(2) FR</p></td></tr><tr><td><p>Article 157</p></td><td><p>Point 28 of Annex I FR</p></td></tr><tr><td><p>Article 158(1) first subparagraph</p></td><td><p>Article 150 and 168(5) FR</p></td></tr><tr><td><p>Article 158(1) second subparagraph</p></td><td><p>Point 29.1 of Annex I FR</p></td></tr><tr><td><p>Article 158(2)</p></td><td><p>Article 150 FR</p></td></tr><tr><td><p>Article 158(3)</p></td><td><p>Point 29.2 of Annex I FR</p></td></tr><tr><td><p>Article 158(4)</p></td><td><p>Point 29.3 of Annex I FR</p></td></tr><tr><td><p>Article 159</p></td><td><p>Point 30 of Annex I FR</p></td></tr><tr><td><p>Article 160</p></td><td><p>Article 169 FR</p></td></tr><tr><td><p>Article 161</p></td><td><p>Point 31 of Annex I FR</p></td></tr><tr><td><p>Article 163</p></td><td><p>Article 152 FR</p></td></tr><tr><td><p>Article 164</p></td><td><p>Article 153 FR</p></td></tr><tr><td><p>Article 165(1)</p></td><td><p>Article 152(1)(a) FR</p></td></tr><tr><td><p>Article 165(2) and (3)</p></td><td><p>Article 173(1) FR</p></td></tr><tr><td><p>Article 165a(1) first subparagraph</p></td><td><p>Article 152(1)(c) FR</p></td></tr><tr><td><p>Article 165a(1) second subparagraph</p></td><td><p>Article 173(2) third subparagraph FR</p></td></tr><tr><td><p>Article 165a(2)</p></td><td><p>Article 173(2) first and second subparagraph FR</p></td></tr><tr><td><p>Article 165a (3)</p></td><td><p>Article 173(3) FR</p></td></tr><tr><td><p>Article 165a (4)</p></td><td><p>Article 173(4) FR</p></td></tr><tr><td><p>Article 166</p></td><td><p>Article 131(3) second subparagraph FR</p></td></tr><tr><td><p>Article 166a</p></td><td><p>Point 32 of Annex I FR</p></td></tr><tr><td><p>Article 167</p></td><td><p>Article 174(2) FR</p></td></tr><tr><td><p>Article 168</p></td><td><p>Point 33 of Annex I FR</p></td></tr><tr><td><p>Article 169</p></td><td><p>Point 34 of Annex I FR</p></td></tr><tr><td><p>Article 171</p></td><td><p>Point 35 of Annex I FR</p></td></tr><tr><td><p>Article 172</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 173</p></td><td><p>Article 2 point (63) and Article 239 FR</p></td></tr><tr><td><p>Article 174(1)</p></td><td><p>Article 201(1) FR</p></td></tr><tr><td><p>Article 174(2)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 175</p></td><td><p>Article 240 FR</p></td></tr><tr><td><p>Article 176</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 177</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 178</p></td><td><p>Article 130 FR</p></td></tr><tr><td><p>Article 179</p></td><td><p>Article 148 FR</p></td></tr><tr><td><p>Article 180(1)</p></td><td><p>Article 201(2) FR</p></td></tr><tr><td><p>Article 180(2)</p></td><td><p>Article 131(3) FR</p></td></tr><tr><td><p>Article 180(3)</p></td><td><p>Article 130(4)(b) FR</p></td></tr><tr><td><p>Article 180(4)</p></td><td><p>Article 201(4) FR</p></td></tr><tr><td><p>Article 180(5)</p></td><td><p>Article 279(1) FR</p></td></tr><tr><td><p>Article 181</p></td><td><p>Article 125(1) FR</p></td></tr><tr><td><p>Article 182(1) first subparagraph</p></td><td><p>Article 181(5) and 184 FR</p></td></tr><tr><td><p>Article 182(1) second subparagraph and (2)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 182(3)</p></td><td><p>Article 183(4) FR</p></td></tr><tr><td><p>Article 182(4)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 183</p></td><td><p>Article 190 FR</p></td></tr><tr><td><p>Article 184</p></td><td><p>Article 192 FR</p></td></tr><tr><td><p>Article 185</p></td><td><p>Article 2(41) FR</p></td></tr><tr><td><p>Article 186</p></td><td><p>Article 2(65) FR</p></td></tr><tr><td><p>Article 187</p></td><td><p>Article 184(4)(c) FR</p></td></tr><tr><td><p>Article 188</p></td><td><p>Article 110 FR</p></td></tr><tr><td><p>Article 189</p></td><td><p>Article 194 FR</p></td></tr><tr><td><p>Article 190(1)</p></td><td><p>Article 195 FR</p></td></tr><tr><td><p>Article 190(2)</p></td><td><p>Article 2(21) FR</p></td></tr><tr><td><p>Article 191</p></td><td><p>Article 189 FR</p></td></tr><tr><td><p>Article 192</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 193</p></td><td><p>Article 191(1) third subparagraph FR</p></td></tr><tr><td><p>Article 194</p></td><td><p>Article 193(2) third subparagraph FR</p></td></tr><tr><td><p>Article 195</p></td><td><p>Article 149 FR</p></td></tr><tr><td><p>Article 196(1) first subparagraph</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 196(1) second subparagraph</p></td><td><p>Article 196(1)(c) FR</p></td></tr><tr><td><p>Article 196(2) &#8211;(4)</p></td><td><p>Article 196(1)(d)-(f) FR</p></td></tr><tr><td><p>Article 197</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 198</p></td><td><p>Article 197(2)(c) FR</p></td></tr><tr><td><p>Article 199</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 201(1)</p></td><td><p>Article 194(1)(b) FR</p></td></tr><tr><td><p>Article 201(2)</p></td><td><p>Article 197(1) and (3) FR</p></td></tr><tr><td><p>Article 202</p></td><td><p>Article 198 FR</p></td></tr><tr><td><p>Article 203(1)</p></td><td><p>Article 194(1)(b) FR</p></td></tr><tr><td><p>Article 203(2) first subparagraph, first sentence</p></td><td><p>Article 199 point (b) FR</p></td></tr><tr><td><p>Article 203(2) first subparagraph, second sentence</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 203(2) second subparagraph</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 203(3)</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 204(1)</p></td><td><p>Article 150 FR</p></td></tr><tr><td><p>Article 204(2) first subparagraph</p></td><td><p>Article 200(2) FR</p></td></tr><tr><td><p>Article 204(2) second - sixth subparagraph</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 204(3)</p></td><td><p>Article 200(3) FR</p></td></tr><tr><td><p>Article 204(4)</p></td><td><p>Article 200(4) FR</p></td></tr><tr><td><p>Article 204(5)</p></td><td><p>Article 200(5) and (6) FR</p></td></tr><tr><td><p>Article 204(6)</p></td><td><p>Article 200(8) FR</p></td></tr><tr><td><p>Article 205</p></td><td><p>Article 200(7) FR</p></td></tr><tr><td><p>Article 206(1)</p></td><td><p>Article 153 FR</p></td></tr><tr><td><p>Article 206(2)</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 206(3)</p></td><td><p>Article 152 FR</p></td></tr><tr><td><p>Article 206(4)</p></td><td><p>Article 153(2) FR</p></td></tr><tr><td><p>Article 207(1)</p></td><td><p>Article 203(2) FR</p></td></tr><tr><td><p>Article 207(2)</p></td><td><p>Article 203(3) FR</p></td></tr><tr><td><p>Article 207(3) first subparagraph</p></td><td><p>Article 203(4) FR</p></td></tr><tr><td><p>Article 207(3) second - sixth subparagraph</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 207(4)</p></td><td><p>Article 203(5) FR</p></td></tr><tr><td><p>Article 208</p></td><td><p>Article 131 FR</p></td></tr><tr><td><p>Article 209</p></td><td><p>Article 205 FR</p></td></tr><tr><td><p>Article 210</p></td><td><p>Article 204 second subparagraph FR</p></td></tr><tr><td><p>Article 211</p></td><td><p>Article 110 FR</p></td></tr><tr><td><p>Article 212(1)</p></td><td><p>Article 207(1) FR</p></td></tr><tr><td><p>Article 212(2)</p></td><td><p>Article 149(1) FR</p></td></tr><tr><td><p>Article 212(3)</p></td><td><p>Article 207(2) FR</p></td></tr><tr><td><p>Article 212(4)</p></td><td><p>Article 207(1) third subparagraph FR</p></td></tr><tr><td><p>Article 213</p></td><td><p>Article 207(5) FR</p></td></tr><tr><td><p>Article 214</p></td><td><p>Article 207(3) FR</p></td></tr><tr><td><p>Article 215</p></td><td><p>Article 207(4) FR</p></td></tr><tr><td><p>Article 216</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 217</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 218</p></td><td><p>Article 209(2)(g) FR</p></td></tr><tr><td><p>Article 219(1)</p></td><td><p>Article 215(7) FR</p></td></tr><tr><td><p>Article 219(2) and(3)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 220(1)</p></td><td><p>Article 216(1)</p></td></tr><tr><td><p>Article 220(2)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 221</p></td><td><p>Article 216 FR</p></td></tr><tr><td><p>Article 222</p></td><td><p>Article 209(2) FR</p></td></tr><tr><td><p>Article 223</p></td><td><p>Article 209(2)(d) FR</p></td></tr><tr><td><p>Article 224(1)</p></td><td><p>Article 209(2)(h) FR</p></td></tr><tr><td><p>Article 224(2)-(8)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 225</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 226</p></td><td><p>Article 217 FR</p></td></tr><tr><td><p>Article 227</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 228</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 229(1)</p></td><td><p>Article 242 FR</p></td></tr><tr><td><p>Article 229(2)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 230</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 231</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 232</p></td><td><p>Article 243(2) FR</p></td></tr><tr><td><p>Article 233</p></td><td><p>Article 244(3) FR</p></td></tr><tr><td><p>Article 234</p></td><td><p>Article 245(3) and 246(5) FR</p></td></tr><tr><td><p>Article 235</p></td><td><p>Article 81 FR</p></td></tr><tr><td><p>Article 236</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 237</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 238</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 239</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 240</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 241</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 242</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 243</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 244</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 245(1) and (2)</p></td><td><p>Article 83 FR</p></td></tr><tr><td><p>Article 245(3) and (4)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 246</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 247</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 248</p></td><td><p>Article 87(1) third subparagraph FR</p></td></tr><tr><td><p>Article 249</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 250</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 251</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 252</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 253</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 254</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 255</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 256(1)</p></td><td><p>Article 21(2)(g) FR</p></td></tr><tr><td><p>Article 256(2) and (3)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 257</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 258</p></td><td><p>Article 236 FR</p></td></tr><tr><td><p>Article 259 first subparagraph</p></td><td><p>Article 235(4) FR</p></td></tr><tr><td><p>Article 259 second subparagraph</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 259 third and fourth subparagraph</p></td><td><p>Article 235(4) FR</p></td></tr><tr><td><p>Article 259 fifth and sixth subparagraph</p></td><td><p>Article 235(5) FR</p></td></tr><tr><td><p>Article 259 seventh subparagraph</p></td><td><p>Article 252 FR</p></td></tr><tr><td><p>Article 259 eighth subparagraph</p></td><td><p>Article 234(4) FR</p></td></tr><tr><td><p>Article 260</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 261</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 262</p></td><td><p>Point 36 of Annex I FR</p></td></tr><tr><td><p>Article 263</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 264(1)</p></td><td><p>Point 37.1 of Annex I FR</p></td></tr><tr><td><p>Article 264(2) first subparagraph point(a)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 264(2) first subparagraph point (b)</p></td><td><p>Point 38.4 of Annex I FR</p></td></tr><tr><td><p>Article 264(2) second subparagraph</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 264(3)</p></td><td><p>Point 37.2 of Annex I FR</p></td></tr><tr><td><p>Article 264(4)</p></td><td><p>Point 2.5 of Annex I FR</p></td></tr><tr><td><p>Article 265</p></td><td><p>Point 38 of Annex I FR</p></td></tr><tr><td><p>Article 266</p></td><td><p>Point 39 of Annex I FR</p></td></tr><tr><td><p>Article 267</p></td><td><p>Point 38 of Annex I FR</p></td></tr><tr><td><p>Article 269</p></td><td><p>Point 38 of Annex I FR</p></td></tr><tr><td><p>Article 273</p></td><td><p>Point 40 of Annex I FR</p></td></tr><tr><td><p>Article 274(1)</p></td><td><p>Article 152(2) FR</p></td></tr><tr><td><p>Article 274(2) first sentence</p></td><td><p>Article 168(2) FR</p></td></tr><tr><td><p>Article 274(2) second sentence and (4)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 274(3)</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 275(1) first subparagraph</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 275(1) second subparagraph</p></td><td><p>Point 41.1 of Annex I FR</p></td></tr><tr><td><p>Article 275(2)</p></td><td><p>Point 41.2 of Annex I FR</p></td></tr><tr><td><p>Article 275(3)</p></td><td><p>Point 41.3 and 41.4 of Annex I FR</p></td></tr><tr><td><p>Article 275(4)</p></td><td><p>Point 41.3 and 41.4 of Annex I FR</p></td></tr><tr><td><p>Article 275(5) and (6)</p></td><td><p>Point 41.5 and 41.6 of Annex I FR</p></td></tr><tr><td><p>Article 275(7)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 276(1) - (4)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 276(5)</p></td><td><p>Article 168(5) FR</p></td></tr><tr><td><p>Article 277</p></td><td><p>Article 190(3) FR</p></td></tr><tr><td><p>Article 278</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 279</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 280</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 281</p></td><td><p>Article 67(5) FR</p></td></tr><tr><td><p>Article 282</p></td><td><p>Article 67(6) FR</p></td></tr><tr><td><p>Article 283</p></td><td><p>Article 264(2) FR</p></td></tr><tr><td><p>Article 284</p></td><td><p>Guidelines</p></td></tr><tr><td><p>Article 285</p></td><td><p>Article 264(4) FR</p></td></tr><tr><td><p>Article 286(1)</p></td><td><p>Article 266(1)(a) second sentence FR</p></td></tr><tr><td><p>Article 286(2)</p></td><td><p>Article 267(1) FR</p></td></tr><tr><td><p>Article 286(3)</p></td><td><p>Article 267(2) FR</p></td></tr><tr><td><p>Article 286(4)</p></td><td><p>Article 267(3) FR</p></td></tr><tr><td><p>Article 286(5)</p></td><td><p>Article 267(4) FR</p></td></tr><tr><td><p>Article 286(6)</p></td><td><p>Article 266(5) third subparagraph FR</p></td></tr><tr><td><p>Article 286(7)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 287(1) - (3)</p></td><td><p>Article 237 FR</p></td></tr><tr><td><p>Article 287(4)</p></td><td><p>Article 148 FR</p></td></tr><tr><td><p>Article 287(5) and (6)</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 288</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 289</p></td><td><p>Deleted</p></td></tr><tr><td><p>Article 290</p></td><td><p>Deleted</p></td></tr></tbody></table>