# C_2014004EN.01000101.xml

| 8.1.2014 | EN | Official Journal of the European Union | C 4/1 |
| --- | --- | --- | --- |

8.1.2014

EN

Official Journal of the European Union

C 4/1

---

OPINION No 4/2013

(pursuant to Article 322, TFEU)

concerning a 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

2014/C 4/01

THE COURT OF AUDITORS 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 Commission’s proposal of 20 September 2013 (1),

1

Having regard to the European Parliament’s request for an opinion on the abovementioned proposal, received at the Court on 28 October 2013,

Having regard to the Council’s request for an opinion on the abovementioned proposal, received at the Court on 9 October 2013,

Whereas Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (2) 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 2014-20;

2

Whereas, following the political agreement on the multiannual financial framework for the years 2014-20 and on the establishment of the Connecting Europe Facility, the Commission proposes that Regulation (EU, Euratom) No 966/2012 should be amended in order to make it possible to carry over, to year n+1, any appropriations of the Emergency Aid Reserve placed in the reserve and not used in year n, and to carry over, to the following financial year, commitment appropriations not used at the end of a financial year for projects financed under the Connecting Europe Facility,

HAS ADOPTED THE FOLLOWING OPINION:

| 1. | The Court has no comments on the Commission’s proposed amendments to the financial rules. |
| --- | --- |

1.

The Court has no comments on the Commission’s proposed amendments to the financial rules.

| 2. | The Court notes that it has not been consulted on the proposal for a Council regulation laying down the multiannual financial framework for the years 2014-20 (3). Such a consultation would have been appropriate in respect of matters triggering or likely to trigger modifications to the financial rules which, pursuant to Article 322 TFEU, determine the procedure to be adopted for establishing and implementing the budget. |
| --- | --- |

2.

The Court notes that it has not been consulted on the proposal for a Council regulation laying down the multiannual financial framework for the years 2014-20 (3). Such a consultation would have been appropriate in respect of matters triggering or likely to trigger modifications to the financial rules which, pursuant to Article 322 TFEU, determine the procedure to be adopted for establishing and implementing the budget.

3

| 3. | The Court notes that, according to the Commission’s explanatory memorandum, no further agreement was reached in the context of the multiannual financial framework for the years 2014-20 concerning the treatment of funds resulting from the agreements on the fight against the illegal traffic in tobacco products. The Court recalls its Opinion No 3/2012 (4) on the Hercule III programme to promote activities in the field of the protection of the European Union’s financial interests. |
| --- | --- |

3.

The Court notes that, according to the Commission’s explanatory memorandum, no further agreement was reached in the context of the multiannual financial framework for the years 2014-20 concerning the treatment of funds resulting from the agreements on the fight against the illegal traffic in tobacco products. The Court recalls its Opinion No 3/2012 (4) on the Hercule III programme to promote activities in the field of the protection of the European Union’s financial interests.

4

This Opinion was adopted by Chamber IV, headed by Dr Louis GALEA, Member of the Court of Auditors, in Luxembourg at its meeting of 3 December 2013.

For the Court of Auditors

Vítor Manuel da SILVA CALDEIRA

President

---

(1)  COM(2013) 639 final.

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).

2

(3)  COM(2011) 398 final.

3

(4)  OJ C 201, 7.7.2012, p. 1.

4

---