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            FINAL ADOPTION         

of amending Budget No 2 of the European Union for the financial year 2005

(2005/658/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty establishing the European Community, and in particular Article 272(4), penultimate subparagraph, thereof,

having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,

having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (1), and in particular Articles 37 and 38 thereof,

having regard to the general budget of the European Union for the financial year 2005 finally adopted on 16 December 2004 (2),

having regard to the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure (3),

having regard to Preliminary draft amending budget No 2/2005 of the European Union for the financial year 2005 presented by the Commission on 30 March 2005,

having regard to Draft amending budget No 2/2005 of the European Union for the financial year 2005 established by the Council on 30 May 2005,

having regard to the resolution adopted by the European Parliament on 23 June 2005 on Draft amending budget No 2/2005 of the European Union for the financial year 2005,

having regard to the European Parliament's amendments of 23 June 2005 to Draft amending budget No 2/2005 of the European Union for the financial year 2005,

having regard to Rule 69 of and Annex IV to the Rules of Procedure of the European Parliament,

having regard to the letter of 7 July 2005 from the Council, informing the European Parliament that it had not modified Parliament's amendments,

the procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community having thus been completed,

DECLARES:

Sole article

Amending budget No 2 of the European Union for the financial year 2005 has been finally adopted.

Done at Brussels, 13 July 2005.

The President

J. BORRELL FONTELLES            

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(1)OJ L 248, 16.9.2002, p. 1.

(2)OJ L 60, 8.3.2005, p. 1.

(3)OJ C 172, 18.6.1999, p. 1. Agreement amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147, 14.6.2003, p. 25).

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FINAL ADOPTION OF AMENDING BUDGET No 2 OF THE EUROPEAN UNION FOR THE 2005 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section I: Parliament

Section II: Council

Section III: Commission

Section IV: Court of Justice

Section V: Court of Auditors

Section VI: European Economic and Social Committee

Section VII: Committee of the Regions

Section VIII: European Ombudsman and European Data-protection Supervisor

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A. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2005 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources

EXPENDITURE

REVENUE

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)

TABLE 4

GNI-based own resources — Financing of reserves (Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom) (Chapter 1 4)

TABLE 5

Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to – EUR 5 115 150 953  (Chapter 1 5)

The calculations are made to 15 decimal places.

TABLE 7

Summary of financing of the general budget by type of own resource and by Member State

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

                              CHAPTER 1 4 —OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

                                 1 4 0Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

                                    1 4 0 0Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid

Remarks

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.

The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States’ gross national income for this financial year is 0,7284 %.

TITLE 4

REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER COMMUNITY BODIES

                              CHAPTER 4 0 —MISCELLANEOUS TAXES AND DEDUCTIONS

                                 4 0 0Proceeds of the tax on the salaries, wages and allowances of members of the institutions, officials, other servants and persons in receipt of a pension, and members of the governing bodies of the European Investment Bank, the European Central Bank, the European Investment Fund, their staff and persons in receipt of a pension

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the conditions of employment of staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 24), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom, ECSC) No 840/95 (OJ L 85, 19.4.1995, p. 10).

Beginning in July 2000, the Board of Governors of the European Investment Bank decided to apply the Bank's specific indexing arrangement exclusively to salaries and to retain the indexing arrangement decided by the Council of the European Union, which applies to all the other institutions, for the income bands for the purposes of applying the Community tax.

                                 4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates-General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom, ECSC) No 840/95 (OJ L 85, 19.4.1995, p. 10).

                              CHAPTER 4 1 —CONTRIBUTIONS TO THE PENSION SCHEME

Remarks

New chapter

                                 4 1 0Staff contributions to the pension scheme

Remarks

Former Article 4 0 1

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the conditions of employment of staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 1), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

C. STAFF

Authorised establishment plan

The distribution per category and grade for these members of staff must be kept within the limits shown in the tables on the following pages.

Section V — Court of Auditors

Section VIII Part B — European Data-protection Supervisor

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(1)  The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

(2)  The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(3)  The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

(4)  The own resources for the 2005 budget are determined on the basis of the budget forecasts adopted at the 131st meeting of the Advisory Committee on Own Resources on 20 April 2004.

(5)  The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(6)  The base to be used does not exceed 50 % of GNI.

(7)  Calculation of rate: (77 539 038 876) / (105 840 366 000) = 0,732603654034983 %.

(8)  Rounded figures.

(9)  This amount is deducted from total allocated expenditure so that expenditure which is unabated before enlargement remains unabated after enlargement.

(10)  This is the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the introduction of the GNP/GNI resource and the capping of VAT bases.

(11)  These windfall gains are the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the increase since 2001 in the percentage of traditional own resources that Member States retain to cover their collection costs.

(12)  Total own resources as percentage of GNI: (105 215 457 805) / (10 584 036 600 000) = 0,99 %; own resources ceiling as percentage of GNI: 1,24 %.

(13)  The table takes account of the amendments introduced by the Institution with effect from financial year 2003 in accordance with Article 47(1) of the Financial Regulation of 25 June 2002.

(14)  The actual grade at which the posts assigned to the Private Offices are occupied will follow the same grading criteria as for officials recruited before 1 May 2004.

(15)  The figures shown have taken amending budget No 4/2004 into account.

(16)  Of which one A*15 ad personam.

(17)  Of which one A*14 ad personam.

(18)  Removal of three NAI posts.

(19)  Removal of one NAI post.

(20)  Fourteen new posts which can be converted into A*13 posts for nationals from the new Member States.

(21)  Of which seven new posts.

(22)  Seven new posts.

(23)  Secretarial assistant posts, of which two B*8 ad personam.

(24)  Secretarial assistant posts, of which one B*8 ad personam.

(25)  Of which three new posts.

(26)  Of which two B*7 ad personam.

(27)  Of which one new post.

(28)  Of which 10 new posts.

(29)  Part-time working in certain posts may be offset by the employment of other staff, within the limit of the balance of posts thus released in each category.

(30)  Not including the virtual reserve, without allocation of appropriations, for seconded officials in Private Offices (one A*14, six A*11, seven A*10, five A*8, one B*10, one B*8, one B*7, one B*6, one B*5, 12 C*6, four C*5, five C*4, two C*3, two C*2, one D*4, three D*3).

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SECTION I

PARLIAMENT

REVENUE

TITLE 4

REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER COMMUNITY BODIES

                           CHAPTER 4 0 —MISCELLANEOUS TAXES AND DEDUCTIONS

                              4 0 0Proceeds from taxation on the salaries, wages and allowances of members of the institutions, officials, other servants and recipients of pensions

Remarks

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

                              4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 66a thereof.

                           CHAPTER 4 1 —CONTRIBUTIONS TO THE PENSION SCHEME

Remarks

New chapter

                              4 1 0Staff contributions to the pension scheme

Remarks

New article

Former Article 4 0 1

Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

EXPENDITURE

TITLE 1

EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION

                           CHAPTER 1 1 —STAFF IN ACTIVE EMPLOYMENT

                              1 1 0Officials and temporary staff holding a post provided for in the establishment plan

                                 1 1 0 0Basic salaries

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 66 thereof.

This appropriation is intended to cover basic salaries of officials and temporary staff.

The amount of assigned revenue in accordance with Article 18(1)(e) to (j) of the Financial Regulation is estimated at EUR 1 500 000.

                                 1 1 0 1Family allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 42a, 42b, 62, 67 and 68a thereof and Section I of Annex VII thereto.

Conditions of employment of other servants of the European Communities, and in particular Articles 16 and 20 thereof.

This appropriation is intended to cover family allowances, which include:

for officials and temporary staff.

                                 1 1 0 2Expatriation and foreign residence allowances (including Article 97 of the ECSC Staff Regulations)

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 69 thereof and Article 4 of Annex VII thereto.

This appropriation is intended to cover the expatriation and foreign-residence allowances of officials and temporary staff.

                              1 1 1Other staff

                                 1 1 1 0Auxiliary staff

Remarks

Conditions of employment of other servants of the European Communities, and in particular Article 3 and Title III thereof.

This appropriation is intended to cover the remuneration of, and the employer's social security contributions for, auxiliary staff recruited to replace officials temporarily unable to perform their duties and to augment staff, especially during part-sessions, and in particular to increase the technical staff (printing, reproduction, distribution, messengers, audiovisual), plus other ancillary costs.

It also covers fees of medical and paramedical staff paid under the arrangements for the provision of services and, in special cases, the employment of temporary agency staff.

                                 1 1 1 2Local staff

Remarks

Conditions of employment of other servants of the European Communities, and in particular Article 4 and Title V thereof.

This appropriation is intended to cover the remuneration and the employer's share of social security contributions of local staff and other ancillary expenditure.

                              1 1 3Insurance against sickness, accidents and occupational disease, unemployment and maintenance of pension rights

                                 1 1 3 0Insurance against sickness

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 72 thereof.

Rules on sickness insurance for officials of the European Communities, and in particular Article 23 thereof.

This appropriation is intended to cover the employer's contribution to sickness insurance (3,4 % of the basic salary).

The officials' contribution is 1,7 % of the basic salary.

                                 1 1 3 1Insurance against accidents and occupational disease

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 73 thereof and Article 15 of Annex VIII thereto.

This appropriation is intended to cover:

                                 1 1 3 2Insurance against unemployment for temporary staff

Remarks

Conditions of employment of other servants of the European Communities, and in particular Article 28a thereof.

This appropriation is intended to cover the institution's contribution to the special unemployment funds under the abovementioned Article 28a(7).

                              1 1 5Overtime

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 56 thereof and Annex VI thereto.

This appropriation is intended for the payment of overtime pursuant to the abovementioned provisions.

                              1 1 9Appropriations intended to cover adjustments to officials' salaries

                                 1 1 9 1Provisional appropriation

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 65 thereof and Annex XI thereto.

This appropriation is intended to cover the impact of any salary adjustments agreed by the Council during the financial year.

This appropriation is purely provisional and may only be used after its transfer to other headings in accordance with the Financial Regulation.

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(1)  An appropriation of EUR 70 376 is entered in Chapter 10 0.

(2)  An appropriation of EUR 6 151 is entered in Chapter 10 0.

(3)  An appropriation of EUR 9 796 is entered in Chapter 10 0.

(4)  An appropriation of EUR 2 498 is entered in Chapter 10 0.

(5)  An appropriation of EUR 647 is entered in Chapter 10 0.

(6)  An appropriation of EUR 950 is entered in Chapter 10 0.

(7)  An appropriation of EUR 70 376 is entered in Chapter 10 0.

(8)  An appropriation of EUR 6 151 is entered in Chapter 10 0.

(9)  An appropriation of EUR 9 796 is entered in Chapter 10 0.

(10)  An appropriation of EUR 2 498 is entered in Chapter 10 0.

(11)  An appropriation of EUR 647 is entered in Chapter 10 0.

(12)  An appropriation of EUR 950 is entered in Chapter 10 0.

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SECTION II

COUNCIL

REVENUE

TITLE 4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

                           CHAPTER 4 0 —DEDUCTIONS FROM STAFF REMUNERATION

                              4 0 0Proceeds from taxation on the salaries, wages and allowances of officials and other servants

Remarks

Protocol on the Privileges and Immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

                              4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 66a thereof.

                           CHAPTER 4 1 —CONTRIBUTIONS TO THE PENSION SCHEMES

                              4 1 0Staff contributions to the pension scheme

Remarks

Staff Regulations of Officials of the European Communities, and in particular Article 83(2) thereof.

EXPENDITURE

TITLE 1

EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION

                           CHAPTER 1 0 —MEMBERS OF THE INSTITUTION

                              1 0 3Pensions

                                 1 0 3 0Retirement pensions

Remarks

This appropriation is intended to cover the retirement pensions of the former Secretaries-General of the institution.

                              1 0 9Provisional appropriation for the adjustment of allowances and pensions

                                 1 0 9 0Weightings

Remarks

This appropriation is intended to cover payment of the weightings applied to the retirement pensions of the former Secretaries-General of the institution referred to in Item 1 0 3 0.

                           CHAPTER 1 1 —STAFF IN ACTIVE EMPLOYMENT

Remarks

A flat-rate reduction of 4,5 % has been applied to items 1 1 0 0, 1 1 0 1, 1 1 0 2, 1 1 3 0, 1 1 3 1, 1 1 4 1, 1 1 9 0 and 1 1 9 1 (excluding enlargement).

The appropriations entered in this chapter are assessed on the basis of the Council's establishment plan for the financial year.

                              1 1 0Official and temporary staff holding a post provided for in the establishment plan

                                 1 1 0 0Basic salaries

Remarks

Staff Regulations of Officials of the European Communities, and in particular Articles 62 and 66 thereof.

The amount of assigned revenue in accordance with Article 18(1) of the Financial Regulation is estimated at EUR 400 000.

                                 1 1 0 1Family allowances

Remarks

Staff Regulations of Officials of the European Communities, and in particular Articles 62, 67 and 68a thereof and Section I of Annex VII thereto.

This appropriation is intended to cover family allowances which include:

                                 1 1 0 2Expatriation and foreign residence allowances (including those granted in accordance with Article 97 of the ECSC Staff Regulations)

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 69 thereof and Article 4 of Annex VII thereto.

This appropriation is intended to cover allowances paid to officials fulfilling the conditions laid down in the said Articles.

                                 1 1 0 3Secretarial allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 18 of Annex XIII thereto.

                              1 1 3Insurance against sickness, accidents and occupational disease and unemployment insurance

                                 1 1 3 0Insurance against sickness

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 72 thereof and Article 24 of Annex X thereto.

                                 1 1 3 1Insurance against accidents and occupational disease

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 73 thereof, Article 15 of Annex VIII and Article 25 of Annex X thereto.

                              1 1 4Miscellaneous allowances and grants

                                 1 1 4 7Allowances for shiftwork or standby duty at the official's place of work or at home

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 56a, 56b and 56c.

This appropriation is intended to cover the allowances for shiftwork or standby duty at work or at home.

                              1 1 5Overtime

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 56 thereof and Annex VI thereto.

This appropriation is intended to cover the fixed allowances and hourly-rate remuneration for overtime worked by officials, auxiliary staff and contract staff in categories C and D whom it has been impossible to compensate by free time, in accordance with the relevant arrangements.

Amount of assigned revenue in accordance with Article 18(1) of the Financial Regulation: p.m.

                              1 1 8Allowances and expenses on entering and leaving the service and on transfer

                                 1 1 8 2Installation, resettlement and transfer allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 5 and 6 of Annex VII thereto.

This appropriation is intended to cover installation and resettlement allowances which amount to two months' basic salary for officials who are entitled to the household allowance, and to one month's basic salary for others.

                                 1 1 8 4Temporary daily subsistence allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 10 of Annex VII thereto.

This appropriation is intended to cover the daily allowances payable to officials and temporary staff who provide proof that they have had to change their residence after taking up their duties.

                              1 1 9Appropriation to cover any adjustments to the remuneration of officials and other staff

                                 1 1 9 0Salary weightings

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 17(2) of Annex VII and Article 17 of Annex XIII thereto.

This appropriation is intended to cover the weightings applicable to the remuneration of officials, temporary staff and auxiliary staff and to overtime payments to officials.

                                 1 1 9 1Provisional appropriation

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 65 thereof.

This appropriation is intended to cover the effect of any adjustments in remuneration which may be made by the Council in the course of the financial year.

This appropriation is purely provisional and may only be used after its transfer to other headings in accordance with the Financial Regulation.

                           CHAPTER 1 2 —VARIOUS ALLOWANCES AND CONTRIBUTIONS RELATING TO TERMINATION OF SERVICE

                              1 2 1Allowances in the case of assignment to non-active status, retirement and dismissal

                                 1 2 1 0Allowances in the case of retirement in the interests of the service in application of Articles 41 and 50 of the Staff Regulations

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 41 and 50 thereof.

                                 1 2 1 8Benefits and allowances for staff covered by special retirement measures

Remarks

Council Regulation (EC, Euratom) No 1747/2002 of 30 September 2002 introducing, in the context of the modernisation of the institution, special measures to terminate the service of officials of the European Communities appointed to an established post in the Council of the European Union (OJ L 264, 2.10.2002, p. 5).

                              1 2 3Sickness insurance

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 72 thereof.

This appropriation is intended to cover the employer's contribution to the sickness insurance of persons eligible for allowances in the case of assignment to non-active service, retirement or dismissal.

                              1 2 9Review of various allowances

                                 1 2 9 1Provisional appropriation

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 65 thereof.

This appropriation is intended to cover the effects of any review of allowances decided on by the Council during the financial year.

This appropriation is purely provisional and may only be used after its transfer to other headings in accordance with the Financial Regulation.

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SECTION III

COMMISSION

REVENUE

TITLE 4

REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER COMMUNITY BODIES

                           CHAPTER 4 0 —MISCELLEANEOUS TAXES AND DEDUCTIONS

                              4 0 0Proceeds of the tax on the salaries, wages and allowances of officials, other servants and persons in receipt of a pension

Legal basis

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and members of the Commission, and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2004 (OJ L 264, 2.10.2002, p. 15).

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the conditions of employment of staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 24), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                              4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

                           CHAPTER 4 1 —CONTRIBUTIONS TO THE PENSION SCHEME

Remarks

New chapter

                              4 1 0Staff contributions to the pension scheme

Remarks

Former Article 4 0 1

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the conditions of employment of staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 24), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

EXPENDITURE

TITLE XX

ADMINISTRATIVE EXPENDITURE ALLOCATED TO POLICY AREAS

                           CHAPTER XX 01 —ADMINISTRATIVE EXPENDITURE ALLOCATED TO POLICY AREAS

                              XX 01 01Expenditure related to staff in active employment in policy areas

                                 XX 01 01 01Expenditure related to staff in active employment working with the institution

Remarks

Former Item XX 01 01 01 (in part)

With the exception of staff serving in third countries, this appropriation is intended to cover, in respect of officials and temporary staff holding posts on the establishment plan:

The request for 700 new posts for 2005 is part of the overall increase of 3 900 posts over a transitional period from 2003 to 2008 in line with a Commission estimate made in 2002. That estimate also covers enlargement-related needs.

Over the last few years, the European Parliament has endorsed in principle the Commission's requests, subject to improved implementation and better management, full implementation of the reform of the Commission, compliance with the European Parliament's priorities and improved interinstitutional dialogue.

At the start of the sixth parliamentary term and the term of office of the Commission appointed in 2004, the European Parliament, as the legislative and budgetary authority, and the new Commission have an opportunity to renew and improve their interinstitutional relationship. To make that possible, Parliament has decided to make provision for all the posts requested.

The appropriations corresponding to 50 posts will be placed in the reserve.

The appropriations will be released from the reserve once the new Commission has committed itself clearly to submitting, at the latest by 31 March 2005, a proposal for a limited revision of the Financial Regulation and its implementing rules in order to remove all obstacles to decision-taking and smooth budget execution.

The amount of assigned revenue in accordance with Article 18(1)(e) to (j) of the Financial Regulation is estimated at EUR 31 303 000.

Legal basis

Staff Regulations of Officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Regulation No 6/66/Euratom, 121/66/EEC of the Councils of 28 July 1966 laying down the list of places for which a rent allowance may be granted, the maximum amount of that allowance and the rules for granting it (OJ 150, 12.8.1966, p. 2749/66), as last amended by Regulation (ECSC, EC, Euratom) No 3358/94 (OJ L 356, 31.12.1994, p. 1).

Regulation No 7/66/Euratom, 122/66/EEC of the Councils of 28 July 1966 laying down the list of places for which a transport allowance may be granted, the maximum amount of that allowance and the rules for granting it (OJ 150, 12.8.1966, p. 2751/66).

Council Regulation (ECSC, EEC, Euratom) No 2799/85 of 27 September 1985 amending the Staff Regulations of officials of the European Communities and the Conditions of employment of other servants of the European Communities (OJ L 265, 8.10.1985, p. 1).

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

Act of Accession of the new Member States signed 16 April 2003, in particular Article 33(4) thereof.

                                 XX 01 01 02Expenditure related to staff in active employment of Community delegations

Remarks

In respect of Items 19 01 01 02, 20 01 01 02, 21 01 01 02 and 22 01 01 02, relating to European Community delegations outside the Community and delegations to international organisations situated inside the Community, this appropriation is intended to cover, in respect of officials and temporary staff holding posts on the establishment plan:

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Regulation No 6/66/Euratom, 121/66/EEC of the Councils of 28 July 1966 laying down the list of places for which a rent allowance may be granted, the maximum amount of that allowance and the rules for granting it (OJ 150, 12.8.1966, p. 2749/66), as amended by Regulation (ECSC, EC, Euratom) No 3358/94 (OJ L 356, 31.12.1994, p. 1).

Regulation No 7/66/Euratom, 122/66/EEC of the Councils of 28 July 1966 laying down the list of places for which a transport allowance may be granted, the maximum amount of that allowance and the rules for granting it (OJ 150, 12.8.1966, p. 2751/66).

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 1).

                              XX 01 02External staff and other management expenditure

                                 XX 01 02 01External staff working with the institution

Remarks

This appropriation is intended to cover the following expenditure incurred within the Community territory:

Any revenue from the contribution from candidate countries for participation in Community programmes, entered in Item 6 0 3 1 of the statement of revenue, may give rise to the provision of additional appropriations in accordance with Article 18(1)(d) of the Financial Regulation.

Revenue from contributions from the EFTA States to the Community's general costs under Articles 76 and 82 of the Agreement on the European Economic Area gives rise to the opening of supplementary appropriations to be entered in the budget headings concerned, in accordance with the Financial Regulation. The amount of such revenue is estimated at EUR 477 000.

The amount of assigned revenue in accordance with Article 18(1)(e) to (j) of the Financial Regulation is estimated at EUR 28 472 000.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Rules governing designation and remuneration and other financial conditions adopted by the Commission.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

TITLE 01

ECONOMIC AND FINANCIAL AFFAIRS

Overall objectives

Action in this policy area aims to ensure the smooth functioning of economic and monetary union (EMU) both inside and outside the European Union and to provide the Commission and the other Community institutions with high-quality advice on economic and financial questions. This entails monitoring economic developments in the European Union and in third countries, cooperating with international organisations and following international financial issues.

The main objective for 2005 is to strengthen economic governance of EMU in order to ensure that Member States put in place and maintain efficient budgetary policies that will promote growth. Integration of the new Member States in EMU will continue in 2005, in the expectation that some of them will participate in the exchange rate mechanism (ERM II) and, subsequently, in the euro zone. Application of the stability and growth pact will also be strengthened by enhancing the coordination of economic and budgetary policies, better incorporating the issue of stability of the financial system into economic analysis and supporting the economic development of the Union’s neighbours through economic dialogue, timely economic advice and whenever appropriate, macrofinancial assistance.

Operational activities include, notably, borrowing and lending under the Treaties, financial engineering programmes, treasury management and management of the Guarantee Fund, as well as implementation of macroeconomic aid to third countries.

                           CHAPTER 01 01 —ADMINISTRATIVE EXPENDITURE OF ‘ECONOMIC AND FINANCIAL AFFAIRS’ POLICY AREA

                              01 01 01Expenditure related to staff in active employment of ‘Economic and financial affairs’ policy area

                              01 01 02External staff and other management expenditure in support of ‘Economic and financial affairs’ policy area

                                 01 01 02 01External staff

TITLE 02

ENTERPRISE

Overall objectives

This policy area aims to make the European Union the most competitive and dynamic knowledge-driven economy by making it more entrepreneurial and innovative and by getting still more from the internal market.

                           CHAPTER 02 01 —ADMINISTRATIVE EXPENDITURE OF ‘ENTERPRISE’ POLICY AREA

                              02 01 01Expenditure related to staff in active employment of ‘Enterprise’ policy area

                              02 01 02External staff and other management expenditure in support of ‘Enterprise’ policy area

                                 02 01 02 01External staff

TITLE 03

COMPETITION

Overall objectives

The objective of the Commission in this area is to enforce the competition rules of the Community Treaties in order to ensure that competition in the European Union market is not distorted, thereby contributing to the welfare of consumers and the competitiveness of the European economy.

Competition policy aims at protecting consumer welfare and at ensuring a level playing field for companies competing in the market, in particular by combating obstacles to parallel trade which distort the functioning of the internal market. Undistorted competition is also a key dimension of the enlargement process and a factor in Europe’s global competitiveness. The common currency calls for an even greater role for competition policy in order to further dynamically integrate markets. Hence, competition policy, including merger control, cartel enforcement, enforcement of the antitrust rules, market liberalisation, State aid control and international cooperation between competition authorities is one of the Commission’s key tasks under the Treaty.

                           CHAPTER 03 01 —ADMINISTRATIVE EXPENDITURE OF COMPETITION POLICY AREA

                              03 01 01Expenditure related to staff in active employment of 'Competition' policy area

                              03 01 02External staff and other management expenditure in support of Competition policy area

                                 03 01 02 01External staff

TITLE 04

EMPLOYMENT AND SOCIAL AFFAIRS

Overall objectives

The Employment and social affairs policy area covers activities which contribute to the development of a modern, innovative and sustainable European social model with more and better jobs in an inclusive society based on equal opportunities.

                           CHAPTER 04 01 —ADMINISTRATIVE EXPENDITURE OF ‘EMPLOYMENT AND SOCIAL AFFAIRS’ POLICY AREA

                              04 01 01Expenditure related to staff in active employment of ‘Employment and Social Affairs’ policy area

                              04 01 02External staff and other management expenditure in support of ‘Employment and Social Affairs’ policy area

                                 04 01 02 01External staff

TITLE 05

AGRICULTURE AND RURAL DEVELOPMENT

Overall objectives

The objectives of the common agricultural policy (CAP) derive directly from the Treaty and are, in particular, to stabilise markets, ensure a fair standard of living in the farming community and guarantee security of supplies.

The CAP has been reformed a number of times since it was first introduced, most recently with the agreement signed in June 2003 in Luxembourg. The key aim of that reform, as part of Agenda 2000, was to shift the slant of the farm economy towards the market in order to make the agricultural sector more competitive. Reflecting the multipurpose application of agricultural activity, the CAP must also be fully compatible with sustainable development, in particular by promoting environmentally friendly production methods and the effective use of resources. Rural development, the second pillar of the CAP, aims at enhancing the competitiveness of rural areas and preserving the environment and rural heritage in order to secure the future of rural areas and promote job maintenance and creation.

In 2005, the priorities for 2004 will be pursued, in particular as regards the implementation of the reforms adopted in 2003 and 2004, the operational application of the acquis in the new member countries and the World Trade Organisation (WTO) negotiations. These priorities are in addition to the regular activities of CAP.

                           CHAPTER 05 01 —ADMINISTRATIVE EXPENDITURE OF ‘AGRICULTURE’ POLICY AREA

                              05 01 01Expenditure related to staff in active employment of ‘Agriculture’ policy area

                              05 01 02External staff and other management expenditure in support of ‘Agriculture’ policy area

                                 05 01 02 01External staff

TITLE 06

ENERGY AND TRANSPORT

Overall objectives

This policy area aims to reconcile energy and transport with environmental constraints, while guaranteeing economic growth, safety and security of supply by focusing on completion of the internal market and ensuring a modal shift in transport and energy, together with safety-related measures and the development of trans-European networks.

                           CHAPTER 06 01 —ADMINISTRATIVE EXPENDITURE OF ‘ENERGY AND TRANSPORT’ POLICY AREA

                              06 01 01Expenditure related to staff in active employment of ‘Energy and transport’ policy area

                              06 01 02External staff and other management expenditure in support of ‘Energy and transport’ policy area

                                 06 01 02 01External staff

TITLE 07

ENVIRONMENT

Overall objectives

European Union environment policy pursues the following objectives:

                           CHAPTER 07 01 —ADMINISTRATIVE EXPENDITURE OF ‘ENVIRONMENT’ POLICY AREA

                              07 01 01Expenditure related to staff in active employment of ‘Environment’ policy area

                              07 01 02External staff and other management expenditure in support of ‘Environment’ policy area

                                 07 01 02 01External staff

TITLE 08

RESEARCH

Overall objectives

The Commission’s policy initiatives to achieve the European Research Area are devised, developed and followed up within this policy area.

European research contributes to attaining the objectives of the other Community policies and, in return, promotes the incorporation of research policy needs in these policies.

Community actions required to achieve the European Research Area are devised and implemented within this policy area, in particular the research and technological development framework programmes.

This domain contributes to implementing the Lisbon strategy for employment, international competitiveness, economic reform and social cohesion in the European Union, in particular in connection with the establishment of an area of education, training, research and innovation.

Remarks

These remarks apply to all the budget headings in this title (with the exception of Chapters 08 13 and 08 14).

These appropriations will be used in accordance with Regulation (EC) No 2321/2002 of the European Parliament and of the Council of 16 December 2002 concerning the rules for the participation of undertakings, research centres and universities in, and for the dissemination of research results for, the implementation of the European Community sixth framework programme (2002 to 2006) (OJ L 355, 30.12.2002, p. 23) and Council Regulation (Euratom) No 2322/2002 of 5 November 2002 concerning the rules for the participation of undertakings, research centres and universities in the implementation of the sixth framework programme of the European Atomic Energy Community (2002 to 2006) (OJ L 355, 30.12.2002, p. 35).

For all appropriations under this title the same definition of small and medium-sized enterprises (SMEs) as is used for the horizontal SME-specific programmes within the same framework programme will be applicable. That definition reads as follows: 'An eligible SME is a legal entity that complies with the SME definition set out in Commission Recommendation 96/280/EC and is not a research centre, research institute, contract research organisation or consultancy firm'. All research activities conducted pursuant to the sixth framework programme will be carried out in compliance with fundamental ethical principles (in accordance with Article 3 of Decision No 1513/2002/EC of the European Parliament and of the Council (OJ L 232, 29.8.2002, p. 1)), including animal welfare requirements. This will include, in particular, the principles laid down in Article 6 of the Treaty on European Union and in the Charter of Fundamental Rights of the European Union. Particular account will be taken of the need to step up efforts to enhance the participation and role of women in science and research.

Also entered against these articles and items are the costs of high-level scientific and technological meetings, conferences, workshops and seminars of European interest organised by the Commission, the funding of high-level scientific and technological analyses and evaluations carried out on behalf of the Community to investigate new areas of research suitable for Community action, inter alia, in the context of the European Research Area, and measures to monitor and disseminate the results of the programmes, including measures under previous framework programmes.

These appropriations also cover administrative expenditure, including expenditure on staff, whether covered by the Staff Regulations or not, information, publications, administrative and technical operation, and certain other expenditure items relating to internal infrastructure linked with the achievement of the objective of the measure of which they form an integral part, including the action and initiatives necessary for preparation and monitoring of the Community's RTD strategy.

The participation of third countries or organisations from third countries in European cooperation in the field of scientific and technical research is possible in the case of some of these projects (particularly COST). Any financial contribution will be entered in Articles 6 0 1, 6 0 2 and 6 0 5 of the statement of revenue and may lead to additional appropriations being made available in accordance with Article 18 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

Any revenue from third parties sharing the cost of projects with the Community (firms in European Free Trade Association Member States, industrial consortia, etc.) entered in Article 6 0 4 of the statement of revenue may give rise to additional appropriations being made available in accordance with Article 18 of the Financial Regulation.

Any revenue from the contribution from candidate countries for participation in Community programmes, entered in Item 6 0 3 1 of the statement of revenue, may lead to additional appropriations being made available in accordance with Article 18(1)(d) of the Financial Regulation.

Additional appropriations will be made available under Article 08 12 03.

                           CHAPTER 08 01 —ADMINISTRATIVE EXPENDITURE OF ‘RESEARCH’ POLICY AREA

                              08 01 01Expenditure related to staff in active employment of ‘Research’ policy area

                              08 01 02External staff and other decentralised expenditure of ‘Research’ policy area

                                 08 01 02 01External staff

TITLE 09

INFORMATION SOCIETY

Overall objectives

Within this policy area, the main objectives of the communications services policy are to promote the development of an open and competitive internal market by implementing the new rules and to introduce a spectrum policy at Community level.

The eEurope operation fits in with the objectives set by the eEurope 2005 action plan, in particular the reinforcement of network security, promotion of the European dimension of the Internet by introducing the ‘.eu’ domain, promotion of the European digital presence in global networks and the interoperability of telecommunications networks.

As for research and development activities in the information society policy area, information technologies must be stimulated by means of the specific programme in the sixth RTD framework programme ‘Integrating and strengthening the European Research Area’. The main objectives to be achieved will be: solving security problems in order to improve the reliability of the technologies, infrastructures and applications, strengthening social cohesion by creating intelligent, easy-to-use systems, contributing to favourable conditions for growth and boosting business competitiveness and helping resolve complex problems in the sciences, society, industry and the economy.

                           CHAPTER 09 01 —ADMINISTRATIVE EXPENDITURE OF ‘INFORMATION SOCIETY’ POLICY AREA

                              09 01 01Expenditure related to staff in active employment of ‘Information society’ policy area

                              09 01 02External staff and other management expenditure in support of ‘Information society’ policy area

                                 09 01 02 01External staff

TITLE 10

DIRECT RESEARCH

Overall objectives

The aim of this policy area is to provide customer-driven scientific and technical support for the conception, development, implementation and monitoring of European Union policies in both nuclear and non-nuclear areas.

A long-term programme of nuclear decommissioning and waste management is also included within this policy area.

Remarks

These comments apply to all the budget headings in the Direct research policy area (with the exception of Chapter 10 05).

The appropriations cover not only expenditure on operations and staff covered by the Staff Regulations, but also other expenditure on staff, contracting, infrastructure, information and publications and any other administrative expenditure arising from research and technological development operations, including exploratory research.

In accordance with Article 18 of the Financial Regulation, any revenue entered in Items 6 2 2 4 and 6 2 2 5 of the statement of revenue may give rise to the provision of additional appropriations.

Miscellaneous revenue may give rise to the provision of additional appropriations to be used in Chapter 10 02, 10 03 or 10 04 or Article 10 01 05, depending on their purpose.

Any revenue from the contribution from candidate countries for participation in the Community programmes, entered in Item 6 0 3 1 of the statement of revenue, may give rise to the provision of additional appropriations in accordance with Article 18(1)(d) of the Financial Regulation.

The possibility of third countries or organisations from third countries taking part in European cooperation in the field of scientific and technical research is envisaged in the case of some of these projects. Any financial contribution will be entered in Article 6 0 2 of the statement of revenue and may give rise to the provision of additional appropriations in accordance with Article 18 of the Financial Regulation.

The additional appropriations will be provided under Articles 10 02 05 and 10 03 04.

The appropriations in this title cover approximately 16 % of the cost of the staff working in the financial and administrative departments of the Joint Research Centre and of the support which they need.

                           CHAPTER 10 01 —ADMINISTRATIVE EXPENDITURE OF ‘DIRECT RESEARCH’ POLICY AREA

                              10 01 01Expenditure related to staff in active employment of ‘Direct research’ policy area

TITLE 11

FISHERIES

Overall objectives

This policy area includes all the activities covered by the common fisheries policy (CFP) which comes under the exclusive competence of the Community. It concerns all fisheries activities as well as the processing and marketing of these products.

It also ensures that the relevant provisions of Community law are rightly applied in the fisheries sector.

The policy area covers five operational activities: specific measures in support of the CFP (including conservation of fisheries resources, control and dialogue with fisheries sector), relations and agreements with third countries and international organisations, common organisation of the fisheries market, fisheries research and structural measures for fisheries through the Financial Instrument for Fisheries Guidance (FIFG).

Sixty percent of appropriations is devoted to the Financial Instrument for Fisheries Guidance (FIFG). However, the FIFG operations are mainly implemented by the Member States as a part of decentralised management.

                           CHAPTER 11 01 —ADMINISTRATIVE EXPENDITURE OF ‘FISHERIES’ POLICY AREA

                              11 01 01Expenditure related to staff in active employment of ‘Fisheries’ policy area

                              11 01 02External staff and other management expenditure in support of ‘Fisheries’ policy area

                                 11 01 02 01External staff

TITLE 12

INTERNAL MARKET

Overall objectives

This policy area is intended to:

                           CHAPTER 12 01 —ADMINISTRATIVE EXPENDITURE OF ‘INTERNAL MARKET’ POLICY AREA

                              12 01 01Expenditure related to staff in active employment of ‘Internal market’ policy area

                              12 01 02External staff and other management expenditure in support of ‘Internal market’ policy area

                                 12 01 02 01External staff

TITLE 13

REGIONAL POLICY

Overall objectives

The objective of this policy is to strengthen economic and social cohesion by reducing disparities between levels of regional development in the European Union.

                           CHAPTER 13 01 —ADMINISTRATIVE EXPENDITURE OF ‘REGIONAL POLICY’ POLICY AREA

                              13 01 01Expenditure related to staff in active employment of ‘Regional policy’ policy area

                              13 01 02External staff and other management expenditure in support of ‘Regional policy’ policy area

                                 13 01 02 01External staff

TITLE 14

TAXATION AND CUSTOMS UNION

Overall objectives

This area covers all aspects of policy-making in the taxation and customs union sector. It is broken down into four activities for which operating budget appropriations are provided: ‘Policy strategy and coordination’, ‘International aspects of taxation and customs’, ‘Customs policy’ and ‘Taxation policy’.

                           CHAPTER 14 01 —ADMINISTRATIVE EXPENDITURE OF ‘TAXATION AND CUSTOMS UNION’ POLICY AREA

                              14 01 01Expenditure related to staff in active employment of ‘Taxation and customs union’ policy area

                              14 01 02External staff and other management expenditure in support of ‘Taxation and customs union’ policy area

                                 14 01 02 01External staff

TITLE 15

EDUCATION AND CULTURE

Overall objectives

This policy area aims at reinforcing the human dimension of Europe by developing the feeling for a European citizenship and by contributing to the creation of a European space for education and training.

                           CHAPTER 15 01 —ADMINISTRATIVE EXPENDITURE OF ‘EDUCATION AND CULTURE’ POLICY AREA

                              15 01 01Expenditure related to staff in active employment of ‘Education and culture’ policy area

                              15 01 02External staff and other management expenditure in support of ‘Education and culture’ policy area

                                 15 01 02 01External staff

TITLE 16

PRESS AND COMMUNICATION

Overall objectives

The activities of this policy area have the following objectives:

                           CHAPTER 16 01 —ADMINISTRATIVE EXPENDITURE OF ‘PRESS AND COMMUNICATION’ POLICY AREA

                              16 01 01Expenditure related to staff in active employment of ‘Press and communication’ policy area

                                 16 01 01 01Expenditure related to staff in active employment of ‘Press and Communication’ Directorate-General/Headquarters

                              16 01 02External staff and other management expenditure in support of ‘Press and communication’ policy area

                                 16 01 02 01External staff of ‘Press and Communication’ Directorate-General/Headquarters

TITLE 17

HEALTH AND CONSUMER PROTECTION

Overall objectives

This policy area aims to ensure a high level of protection of consumers’ health, safety and economic interests as well as of public health at the level of the European Union.

                           CHAPTER 17 01 —ADMINISTRATIVE EXPENDITURE OF ‘HEALTH AND CONSUMER PROTECTION’ POLICY AREA

                              17 01 01Expenditure related to staff in active employment of policy area ‘Health and consumer protection’                           

                              17 01 02External staff and other management expenditure in support of ‘Health and consumer protection’ policy area

                                 17 01 02 01External staff

TITLE 18

AREA OF FREEDOM, SECURITY AND JUSTICE

Overall objectives

To make the entire European Union territory an ‘area of freedom, security and justice’. There are two main strands to this objective: EU citizens must be free to move and settle whenever and wherever they wish and they must enjoy the privileges, protection and obligations of living in a State governed by the rule of law.

                           CHAPTER 18 01 —ADMINISTRATIVE EXPENDITURE OF ‘AREA OF FREEDOM, SECURITY AND JUSTICE’ POLICY AREA

                              18 01 01Expenditure related to staff in active employment of ‘Area of freedom, security and justice’ policy area

                              18 01 02External staff and other management expenditure in support of ‘Area of freedom, security and justice’ policy area

                                 18 01 02 01External staff

TITLE 19

EXTERNAL RELATIONS

Overall objectives

The policy area External Relations seeks to support the objectives of the EU external policy by means of cooperation, development aid, conflict prevention and human rights programmes and projects. These objectives include, alongside development cooperation, promotion of the EU’s identity on the international stage, notably through implementation of the common foreign and security policy.

                           CHAPTER 19 01 —ADMINISTRATIVE EXPENDITURE OF ‘EXTERNAL RELATIONS’ POLICY AREA

                              19 01 01Expenditure related to staff in active employment of ‘External relations’ policy area

                                 19 01 01 01Expenditure related to staff in active employment of external relations directorates-general

                                 19 01 01 02Expenditure related to staff in active employment of external relations delegations

                              19 01 02External staff and other management expenditure in support of ‘External relations’ policy area

                                 19 01 02 01External staff of external relations directorates-general

TITLE 20

TRADE

Overall objectives

This domain aims to contribute, in the general interest, to the harmonious development of world trade, the gradual removal of restrictions to international trade and the reduction of customs barriers.

An important pillar of the European Union’s economic relations with the rest of the world, it aims to promote the economic and political interests of the European Union. It covers all the main aspects of trade in goods and services (tariff and non-tariff barriers, trade protection measures, in particular in cases of dumping and subsidies, export credits) and the important issues of intellectual property, investment and competition.

This policy area comprises two operational activities: trade policy and anti-dumping strategy.

                           CHAPTER 20 01 —ADMINISTRATIVE EXPENDITURE OF ‘TRADE’ POLICY AREA

                              20 01 01Expenditure related to staff in active employment of ‘Trade’ policy area

                                 20 01 01 01Expenditure related to staff in active employment of ‘Trade’ Directorate-General

                                 20 01 01 02Expenditure related to staff in active employment of trade delegations

                              20 01 02External staff and other management expenditure in support of ‘Trade’ policy area

                                 20 01 02 01External staff of ‘Trade’ Directorate-General

TITLE 21

DEVELOPMENT AND RELATIONS WITH AFRICAN, CARIBBEAN AND PACIFIC (ACP) STATES

Overall objectives

The policy area covers a wide range of activities from political relations and policy formulation to programming and implementing cooperation programmes. It includes both budgetary appropriations under Heading 4 of the financial perspective and funds under the various European Development Funds (EDF) for the African, Caribbean and Pacific States as well as the overseas countries and territories.

The amount of the EDF varies from year to year due to the five-year implementation cycle, and corresponds to approximately EUR 3,275 billion in commitment appropriations in 2004 compared to an overall total of about EUR 5 billion under Heading 4, of which about EUR 1 billion falls technically under this policy area.

This implies that significant human resources, which are employed to implement the EDF and the complex operations under the Cotonou Agreement, are to be taken into account in the overall human resources requirements in this policy area.

                           CHAPTER 21 01 —ADMINISTRATIVE EXPENDITURE OF ‘DEVELOPMENT AND RELATIONS WITH ACP STATES’ POLICY AREA

                              21 01 01Expenditure related to staff in active employment of ‘Development and relations with ACP States’ policy area

                                 21 01 01 01Expenditure related to staff in active employment of directorates-general in ‘Development and relations with ACP States’ policy area

                                 21 01 01 02Expenditure related to staff in active employment of ‘Development’ delegations

                              21 01 02External staff and other management expenditure in support of ‘Development and relations with ACP States’ policy area

                                 21 01 02 01External staff of directorates-general in ‘Development and relations with ACP States’ policy area

TITLE 22

ENLARGEMENT

Overall objectives

This policy area governs the actions, measures and initiatives necessary to ensure that the candidate countries stay on course to achieve the targets set with and for them by the European Council.

This will involve:

As far as the 10 new Member States are concerned, the Commission will still have major tasks and initiatives to manage for a number of years after accession, in particular the transition facility for institution-building in the new Member States.

                           CHAPTER 22 01 —ADMINISTRATIVE EXPENDITURE OF ‘ENLARGEMENT’ POLICY AREA

                              22 01 01Expenditure related to staff in active employment of ‘Enlargement’ policy area

                                 22 01 01 01Expenditure related to staff in active employment of ‘Enlargement’ Directorate-General

                                 22 01 01 02Expenditure related to staff in active employment of ‘Enlargement’ delegations

                              22 01 02External staff and other management expenditure in support of ‘Enlargement’ policy area

                                 22 01 02 01External staff of ‘Enlargement’ Directorate-General

                              22 01 04Support expenditure for operations of ‘Enlargement’ policy area

                                 22 01 04 03Phasing-out of pre-accession assistance for new Member States — Expenditure on administrative management

Remarks

After enlargement, the Commission will remain responsible for ensuring that all legal and financial requirements are met, in particular with regard to sound and efficient financial management. In line with the Accession Treaty, all implementing agencies in the candidate countries will operate under the extended decentralised implementation system (EDIS) as soon as feasible and, normally, upon accession. To accompany this transition, the current administrative and personnel structures of delegations will be maintained for up to 15 months after accession.

This appropriation is intended to cover the administrative costs of the phasing-out of the pre-accession assistance programmes in the candidate countries which acceded to the Union in 2004, namely:

Legal basis

Accession Treaty, and in particular part 4, Title I, Article 33 ‘Transitional measures’.

TITLE 23

HUMANITARIAN AID

Overall objectives

The aim of this policy area is to provide relief to the victims of humanitarian disasters worldwide, and in doing so:

                           CHAPTER 23 01 —ADMINISTRATIVE EXPENDITURE OF ‘HUMANITARIAN AID’ POLICY AREA

                              23 01 01Expenditure related to staff in active employment of ‘Humanitarian aid’ policy area

                              23 01 02External staff and other management expenditure in support of ‘Humanitarian aid’ policy area

                                 23 01 02 01External staff of the Humanitarian Aid Office

TITLE 24

FIGHT AGAINST FRAUD

Overall objectives

The mission of the European Anti-fraud Office (OLAF) is to help protect the interests of the European Union and to fight fraud, corruption and any other illegal activity, including misconduct within the European institutions. In pursuing this mission in an accountable, transparent and cost-effective manner, OLAF aims to provide a quality service to the citizens of Europe.

                           CHAPTER 24 01 —ADMINISTRATIVE EXPENDITURE OF ‘FIGHT AGAINST FRAUD’ POLICY AREA

                              24 01 01Expenditure related to staff in active employment of ‘Fight against fraud’ policy area

Remarks

Legal basis

Reference acts

                              24 01 06European Anti-fraud Office (OLAF)

Remarks

This appropriation is intended to cover expenditure relating to the European Anti-fraud Office (OLAF), the objective of which is to combat fraud within an interinstitutional framework.

The amount of assigned revenue pursuant to Article 18(1)(e) to (j) of the Financial Regulation is estimated at EUR 22 000.

Special attention should also be paid to VAT fraud.

Legal basis

Commission Decision 1999/352/EC, ECSC, Euratom of 28 April 1999 establishing the European Anti-fraud Office (OLAF) (OJ L 136, 31.5.1999, p. 20), in particular Articles 4 and 6(3) thereof.

Regulation (EC) No 1073/1999 of the European Parliament and of the Council of 25 May 1999 concerning investigations conducted by the European Anti-fraud Office (OLAF) (OJ L 136, 31.5.1999, p. 1).

Council Regulation (Euratom) No 1074/1999 of 25 May 1999 concerning investigations conducted by the European Anti-fraud Office (OLAF) (OJ L 136, 31.5.1999, p. 8) and in particular Article 11 thereof.

TITLE 25

COMMISSION’S POLICY COORDINATION AND LEGAL ADVICE

Overall objectives

The overall objectives of this policy area are:

                           CHAPTER 25 01 —ADMINISTRATIVE EXPENDITURE OF ‘COMMISSION’S POLICY COORDINATION AND LEGAL ADVICE’ POLICY AREA

                              25 01 01Expenditure related to staff in active employment in ‘Commission’s policy coordination and legal advice’ policy area

                                 25 01 01 01Expenditure related to staff in active employment ‘Commission’s policy coordination and legal advice’ policy area

                                 25 01 01 03Salaries, allowances and payments of members of the institution

Remarks

Former Items 25 01 01 03, 30 01 13 03 (in part)

This appropriation is intended to cover:

This item is also intended to accommodate any appropriation which may be required to cover:

Legal basis

Regulation No 422/67/EEC, 5/67/Euratom of the Council of 25 July 1967 determining the emoluments of the President and members of the Commission and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Judges, Advocates General and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23), and in particular Articles 2, 3, 4, 4a, 4b, 5, 11 and 14 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

                              25 01 02External staff and other management expenditure in support of ‘Commission’s policy coordination and legal advice’ policy area

                                 25 01 02 01External staff of ‘Commission’s policy coordination and legal advice’ policy area

TITLE 26

COMMISSION'S ADMINISTRATION

Overall objectives

To create a modern administrative structure based on a culture of service through lead responsibility for the majority of matters relating to the Commission’s programme of administrative reform set out in the reform White Paper adopted on 1 March 2000.

To enable the Commission to meet its legal and political obligations and needs with respect to the languages in which it has to conduct its written communications.

To provide high-quality interpretation for meetings of the European Commission, the Council, the European Economic and Social Committee, the Committee of the Regions, the European Investment Bank and other bodies of the European Union.

To ensure technical and logistic support for meetings of the European Commission, to offer conference organisation and related know-how and consultancy.

To ensure publication of information originating from the institutions of the European Union.

                           CHAPTER 26 01 —ADMINISTRATIVE EXPENDITURE OF ‘COMMISSION’S ADMINISTRATION’ POLICY AREA

                              26 01 01Expenditure related to staff in active employment in ‘Commission’s administration’ policy area

                              26 01 02External staff and other management expenditure in support of ‘Commission’s administration’ policy area

                                 26 01 02 01External staff and other management expenditure in support of ‘Commission’s administration’ policy area

                              26 01 09Administrative support of the Publications Office

                                 26 01 09 01Publications Office

Remarks

The amount entered corresponds to the appropriations for the Publications Office set out in detail in Annex II to this part of the statement of expenditure in this section.

On the basis of the Office's cost-accounting forecasts, the cost of the services it will perform for each institution is estimated as follows:

The amount of assigned revenue pursuant to Article 18(1)(e) to (j) of the Financial Regulation is estimated at EUR 11 160 700.

Legal basis

Decision 69/13/Euratom, ECSC, EEC of 16 January 1969 setting up the Office for Official Publications of the European Communities (OJ L 13, 18.1.1969, p. 19), and in particular Articles 5 and 7 thereof.

Decision 2000/459/EC, ECSC, Euratom of the European Parliament, the Council, the Commission, the Court of Justice, the Court of Auditors, the Economic and Social Committee and the Committee of the Regions of 20 July 2000 on the organisation and operation of the Office for Official Publications of the European Communities (OJ L 183, 22.7.2000, p. 12).

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Articles 171 to 175 thereof.

                              26 01 20European Personnel Selection Office

Remarks

The above amount corresponds to the appropriations for the European Personnel Selection Office, given in detail in Annex IV to this part of the statement of expenditure for this section.

Legal basis

Decision 2002/620/EC of the European Parliament, the Council, the Commission, the Court of Justice, the Court of Auditors, the Economic and Social Committee, the Committee of the Regions and the European Ombudsman of 25 July 2002 establishing a European Communities Personnel Selection Office (OJ L 197, 26.7.2002, p. 53).

                              26 01 21Office for the Administration and Payment of Individual Entitlements

Remarks

The amount entered is equivalent to the appropriations for the Office for the Administration and Payment of Individual Entitlements listed in detail in Annex V to this part of the statement of expenditure for this section.

The amount of assigned revenue pursuant to Article 18(1)(e) to (j) of the Financial Regulation is estimated at EUR 780 000.

Legal basis

Commission Decision 2003/522/EC of 6 November 2002 establishing an Office for the Administration and Payment of Individual Entitlements (OJ L 183, 22.7.2003, p. 30).

                              26 01 22Office for Infrastructure and Logistics (Brussels)

Remarks

The amount entered is equivalent to the appropriations for the Office for Infrastructure and Logistics in Brussels listed in detail in Annex VI to this part of the statement of expenditure for this section.

The amount of assigned revenue pursuant to Article 18(1)(e) to (j) of the Financial Regulation is estimated at EUR 340 000.

Legal basis

Commission Decision 2003/523/EC of 6 November 2002, establishing an Office for Infrastructure and Logistics in Brussels (OJ L 183, 22.7.2003, p. 35).

                              26 01 23Office for Infrastructure and Logistics (Luxembourg)

Remarks

The amount entered is equivalent to the appropriations for the Office for Infrastructure and Logistics in Luxembourg listed in detail in Annex VII to this part of the statement of expenditure for this section.

The amount of assigned revenue pursuant to Article 18(1)(e) to (j) of the Financial Regulation is estimated at EUR 3 000.

Legal basis

Commission Decision 2003/524/EC of 6 November 2002 establishing an Office for Infrastructure and Logistics in Luxembourg (OJ L 183, 22.7.2003, p. 40).

TITLE 27

BUDGET

Overall objectives

The activities of this policy area revolve around the five following essential main principles:

                           CHAPTER 27 01 —ADMINISTRATIVE EXPENDITURE OF ‘BUDGET’ POLICY AREA

                              27 01 01Expenditure related to staff in active employment of ‘Budget’ policy area

                              27 01 02External staff and other management expenditure in support of ‘Budget’ policy area

                                 27 01 02 01External staff of the Directorate-General for the Budget

TITLE 28

AUDIT

Overall objectives

The aims of the this policy area are to contribute to the efficient and effective performance of all Commission activities by providing independent, effective and objective assurance and consultancy. This will include auditing the internal control systems that exist within the European Commission in order to assess their effectiveness and, more generally, the performance of Commission departments in implementing policies, programmes and actions with a view to bringing about continuous improvement. It will also seek to help the Commission and its departments, by means of its opinions, advice and recommendations with regard to the control of risks, the safeguarding of assets, compliance with rules, accurate and reliable accounting and management information, the quality of internal control and, finally, the efficiency and effectiveness of operations. These objectives build on the tasks described in the Financial Regulation and, in line with the Financial Regulation, are carried out in conformity with the relevant international standards, i.e. the standards of the Institute of Internal Auditors (IIA).

                           CHAPTER 28 01 —ADMINISTRATIVE EXPENDITURE OF ‘AUDIT’ POLICY AREA

                              28 01 01Expenditure related to staff in active employment of ‘Audit’ policy area

                              28 01 02External staff and other management expenditure in support of ‘Audit’ policy area

                                 28 01 02 01External staff of ‘Audit’ policy area

TITLE 29

STATISTICS

Overall objectives

This area accommodates proposed activities under the framework statistical programme for 2003 to 2007. Three priorities are identified:

                           CHAPTER 29 01 —ADMINISTRATIVE EXPENDITURE OF ‘STATISTICS’ POLICY AREA

                              29 01 01Expenditure related to staff in active employment of ‘Statistics’ policy area

                              29 01 02External staff and other management expenditure in support of ‘Statistics’ policy area

                                 29 01 02 01External staff

TITLE 30

PENSIONS

Overall objectives

To undertake regulatory, support and service tasks of high quality for the benefit of retired officials of the Commission and of the other institutions.

To contribute to making the Commission’s administrative reform a success by improving the substance of its regulatory, support and service tasks, and by improving the way these tasks are performed.

                           CHAPTER 30 01 —ADMINISTRATIVE EXPENDITURE OF ‘PENSIONS AND RELATED EXPENDITURE’ POLICY AREA

                              30 01 13Pensions

                                 30 01 13 04Allowances for staff assigned to non-active status, retired in the interests of the service or dismissed

Remarks

This appropriation is intended to cover allowances for officials:

It also covers expenditure arising from the application of the Council Regulations on special and/or temporary measures to terminate the service of officials and/or temporary staff.

Legal basis

Staff Regulations of Officials of the European Communities.

Council Regulation (EEC) No 1857/89 of 21 June 1989 introducing special and temporary measures to terminate the service of officials of the European Communities (OJ L 181, 28.6.1989, p. 2).

Council Regulation (EC, Euratom) No 1746/2002 of 30 September 2002 introducing, in the context of the reform of the Commission, special measures to terminate the service of officials of the European Communities appointed to an established post in the Commission of the European Communities (OJ L 264, 2.10.2002, p. 1).

                                 30 01 13 07Pensions and severance grants

Remarks

This appropriation is intended to cover:

Legal basis

Staff Regulations of Officials of the European Communities.

Conditions of Employment of other servants of the European Communities.

PUBLICATIONS OFFICE

REVENUE

TITLE 4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

                              CHAPTER 4 0 —DEDUCTIONS FROM REMUNERATION

                                 4 0 0Proceeds of the tax on the salaries, wages and allowances of officials and other servants

Remarks

This revenue comprises the entire proceeds from the tax on the salaries, wages and allowances of officials and other servants deducted each month from the salaries of the staff of the Publications Office.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Regulation (EEC, Euratom, ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

Reference acts

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

                                 4 0 3Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment

Remarks

This revenue comprises the entire proceeds from the temporary contribution from the remuneration of officials and other servants in active employment deducted each month from the salaries of the staff of the Publications Office.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                                 4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                              CHAPTER 4 1 —STAFF CONTRIBUTIONS TO THE PENSION SCHEME

                                 4 1 0Staff contributions to the pension scheme

Remarks

Former Article 4 0 1

This revenue comprises the entire proceeds from contributions by the staff of the Publications Office deducted each month from salaries in application of the Staff Regulations of officials of the European Communities for financing the pension scheme.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

EXPENDITURE

TITLE A2

PUBLICATIONS OFFICE

                              CHAPTER A2 01 —ADMINISTRATIVE EXPENDITURE

                                 01 01Expenditure related to staff in active employment

Remarks

Former Item A2 01 01 01

This appropriation is intended to cover, in respect of officials and temporary staff holding posts on the establishment plan:

The amount of assigned revenue pursuant to Article 18(1)(e) to (j) of the Financial Regulation is estimated at EUR 100.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

EUROPEAN ANTI-FRAUD OFFICE

REVENUE

TITLE 4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

                              CHAPTER 4 0 —DEDUCTIONS FROM REMUNERATION

                                 4 0 0Proceeds of the tax on the salaries, wages and allowances of officials and other servants

Remarks

This revenue comprises all the proceeds of the tax on the salaries, wages and allowances of officials and other servants deducted monthly from the salaries of the staff of the European Anti-fraud Office.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                                 4 0 3Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment

Remarks

This revenue comprises all the proceeds of the temporary contribution from the remuneration of officials and other servants in active employment deducted monthly from the salaries of the staff of the European Anti-fraud Office.

Legal basis

Staff Regulations of officials of the European Communities, and in particular Article 66a thereof.

Conditions of employment of other servants of the European Communities.

                                 4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

This revenue comprises all the proceeds of the temporary contribution from the remuneration of officials and other servants in active employment deducted monthly from the salaries of the staff of the European Anti-fraud Office.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                              CHAPTER 4 1 —CONTRIBUTION TO THE PENSION SCHEME

                                 4 1 0Staff contributions to the pension scheme

Remarks

Former Article 4 0 1

This revenue comprises all the contributions deducted monthly from the salaries of the staff of the European Anti-fraud Office in accordance with Article 83(2) of the Staff Regulations of officials of the European Communities, and used to finance the pension scheme.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

EXPENDITURE

TITLE A3

EUROPEAN ANTI-FRAUD OFFICE (OLAF) — ADMINISTRATIVE EXPENDITURE OF THE ANTI-FRAUD OFFICE

                              CHAPTER A3 01 —ADMINISTRATIVE EXPENDITURE

                                 A3 01 01Expenditure related to staff in active employment

Remarks

Former Item A3 01 01 01

This appropriation is intended to cover, for officials and temporary staff holding a post provided for in the establishment plan:

The amount of assigned revenue pursuant to Article 18(1)(e) to (j) of the Financial Regulation is estimated at EUR 4 624 664.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

EUROPEAN PERSONNEL SELECTION OFFICE

REVENUE

TITLE 4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

                              CHAPTER 4 0 —DEDUCTIONS FROM REMUNERATION

                                 4 0 0Proceeds of the tax on the salaries, wages and allowances of officials and other servants

Remarks

This revenue comprises all the proceeds of the tax on the salaries, wages and allowances of officials and other servants deducted monthly from the salaries of the staff of the Office.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

Reference acts

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

                                 4 0 3Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment

Remarks

This revenue comprises all the proceeds of the temporary contribution from the remuneration of officials and other servants in active employment deducted from the salaries of the staff of the Office.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                                 4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                              CHAPTER 4 1 —CONTRIBUTIONS TO THE PENSION SCHEME

                                 4 1 0Staff contributions to the pension scheme

Remarks

Former Article 4 0 1

This revenue comprises all the contributions deducted monthly from the salaries of the staff of the Office, in accordance with the Staff Regulations of officials of the European Communities, and used to finance the pension scheme.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

EXPENDITURE

TITLE A4

EUROPEAN PERSONNEL SELECTION OFFICE

                              CHAPTER A4 01 —ADMINISTRATIVE EXPENDITURE

                                 A4 01 01Expenditure related to staff in active employment

Remarks

Former Item A4 01 01 01

This appropriation is intended to cover, for officials and temporary staff holding a post on the establishment plan:

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

OFFICE FOR ADMINISTRATION AND PAYMENT OF INDIVIDUAL ENTITLEMENTS

REVENUE

TITLE 4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

                              CHAPTER 4 0 —DEDUCTIONS FROM REMUNERATION

                                 4 0 0Proceeds of the tax on the salaries, wages and allowances of officials and other servants

Remarks

This revenue comprises all the proceeds of the tax on the salaries, wages and allowances of officials and other servants deducted monthly from the salaries of the staff of the Office.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

Reference acts

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

                                 4 0 3Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment

Remarks

This revenue comprises all the proceeds of the temporary contribution from the remuneration of officials and other servants in active employment deducted monthly from the salaries of the staff of the Office.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                                 4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                              CHAPTER 4 1 —CONTRIBUTIONS TO THE PENSION SCHEME

                                 4 1 0Staff contributions to the pension scheme

Remarks

Former Article 4 0 1

This revenue comprises all the contributions deducted monthly from the salaries of the staff of the Office in accordance with Article 83(2) of the Staff Regulations of officials of the European Communities, and used to finance the pension scheme.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

EXPENDITURE

TITLE A5

OFFICE FOR ADMINISTRATION AND PAYMENT OF INDIVIDUAL ENTITLEMENTS

                              CHAPTER A5 01 —ADMINISTRATIVE EXPENDITURE

                                 A5 01 01Expenditure related to staff in active employment

Remarks

Former Item A5 01 01 01

This appropriation is intended to cover, for officials and temporary staff holding a post on the establishment plan:

The amount of assigned revenue pursuant to Article 18(1)(e) to (j) of the Financial Regulation is estimated at EUR 1 000.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

INFRASTRUCTURE AND LOGISTICS OFFICE, BRUSSELS

REVENUE

TITLE 4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

                              CHAPTER 4 0 —DEDUCTIONS FROM REMUNERATION

                                 4 0 0Proceeds of the tax on the salaries, wages and allowances of officials and other servants

Remarks

This revenue comprises all the proceeds of the tax on the salaries, wages and allowances of officials and other servants deducted monthly from the salaries of the staff of the Office.

Legal basis

Staff Regulations of officials of the European Communities, and in particular Article 66a thereof.

Conditions of employment of other servants of the European Communities.

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

Reference acts

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

                                 4 0 3Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment

Remarks

This revenue comprises all the proceeds of the temporary contribution from the remuneration of officials and other servants in active employment deducted monthly from the salaries of the staff of the Office.

Legal basis

Staff Regulations of officials of the European Communities, and in particular Article 66a thereof.

Conditions of employment of other servants of the European Communities.

                                 4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Legal basis

Staff Regulations of officials of the European Communities, and in particular Article 66a thereof.

Conditions of employment of other servants of the European Communities.

                              CHAPTER 4 1 —CONTRIBUTIONS TO THE PENSION SCHEME

                                 4 1 0Staff contributions to the pension scheme

Remarks

Former Article 4 0 1

This revenue comprises all the contributions deducted monthly from the salaries of the staff of the Office in accordance with Article 83(2) of the Staff Regulations of officials of the European Communities, and used to finance the pension scheme.

Reference acts

Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

Conditions of employment of other servants of the European Communities.

EXPENDITURE

TITLE A6

INFRASTRUCTURE AND LOGISTICS OFFICE — BRUSSELS

                              CHAPTER A6 01 —ADMINISTRATIVE EXPENDITURE

                                 A6 01 01Expenditure related to staff in active employment

Remarks

Former Item A6 01 01 01

This appropriation is intended to cover, for officials and temporary staff holding a post on the establishment plan:

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

INFRASTRUCTURE AND LOGISTICS OFFICE, LUXEMBOURG

REVENUE

TITLE 4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

                              CHAPTER 4 0 —DEDUCTIONS FROM REMUNERATION

                                 4 0 0Proceeds of the tax on the salaries, wages and allowances of officials and other servants

Remarks

This revenue comprises all the proceeds of the tax on the salaries, wages and allowances of officials and other servants deducted monthly from the salaries of the staff of the Office.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

Reference acts

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

                                 4 0 3Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment

Remarks

This revenue comprises all the proceeds of the temporary contribution from the remuneration of officials and other servants in active employment deducted monthly from the salaries of the staff of the Office.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                                 4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                              CHAPTER 4 1 —CONTRIBUTIONS TO THE PENSION SCHEME

                                 4 1 0Staff contributions to the pension scheme

Remarks

Former Article 4 0 1

This revenue comprises all the contributions by Office staff, deducted each month from their salaries in application of the Staff Regulations of officials of the European Communities, to financing the pension scheme.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

EXPENDITURE

TITLE A7

INFRASTRUCTURE AND LOGISTICS OFFICE — LUXEMBOURG

                              CHAPTER A7 01 —ADMINISTRATIVE EXPENDITURE

                                 A7 01 01Expenditure related to staff in active employment

Remarks

Former Item A7 01 01 01

This appropriation is intended to cover, for officials and temporary staff holding a post on the establishment plan:

The amount of assigned revenue pursuan to Article 18(1)(e) to (j) of the Financial Regulation is estimated at EUR 1 000.

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

----

(1)  An appropriation of EUR 2 600 000 is entered in Article 31 01 40.

(2)  An appropriation of EUR 381 515 is entered in Article 31 01 40.

(3)  An appropriation of EUR 231 753 is entered in Article 31 01 40.

(4)  An appropriation of EUR 253 232 is entered in Article 31 01 40.

(5)  An appropriation of EUR 4 054 972 is entered in Article 31 01 40.

(6)  An appropriation of EUR 167 343 is entered in Article 31 01 40.

(7)  An appropriation of EUR 84 974 is entered in Article 31 01 40.

(8)  An appropriation of EUR 382 000 is entered in Article 31 01 40.

(9)

(10)  An appropriation of EUR 72 342 is entered in Article 31 01 40.

(11)  An appropriation of EUR 507 520 is entered in Article 31 01 40.

(12)  An appropriation of EUR 72 342 is entered in Article 31 01 40.

(13)  An appropriation of EUR 124 409 is entered in Article 31 01 40.

(14)  An appropriation of EUR 18 592 is entered in Article 31 01 40.

(15)  An appropriation of EUR 124 409 is entered in Article 31 01 40.

(16)  An appropriation of EUR 108 897 is entered in Article 31 01 40.

(17)  An appropriation of EUR 16 000 is entered in Article 31 01 40.

(18)  An appropriation of EUR 108 897 is entered in Article 31 01 40.

(19)  An appropriation of EUR 103 674 is entered in Article 31 01 40.

(20)  An appropriation of EUR 2 015 324 is entered in Article 31 01 40.

(21)  An appropriation of EUR 103 674 is entered in Article 31 01 40.

(22)  An appropriation of EUR 170 026 is entered in Article 31 01 40.

(23)  An appropriation of EUR 1 025 037 is entered in Article 31 01 40.

(24)  An appropriation of EUR 170 026 is entered in Article 31 01 40.

(25)  An appropriation of EUR 141 151 is entered in Article 31 01 40.

(26)  An appropriation of EUR 697 931 is entered in Article 31 01 40.

(27)  An appropriation of EUR 141 151 is entered in Article 31 01 40.

(28)  An appropriation of EUR 87 701 is entered in Article 31 01 40.

(29)  An appropriation of EUR 12 890 is entered in Article 31 01 40.

(30)  An appropriation of EUR 87 701 is entered in Article 31 01 40.

(31)  An appropriation of EUR 27 647 is entered in Article 31 01 40.

(32)  An appropriation of EUR 4 237 is entered in Article 31 01 40.

(33)  An appropriation of EUR 27 647 is entered in Article 31 01 40.

(34)  An appropriation of EUR 55 907 is entered in Article 31 01 40.

(35)  An appropriation of EUR 7 392 is entered in Article 31 01 40.

(36)  An appropriation of EUR 900 000 is entered in Article 31 01 40.

(37)  An appropriation of EUR 220 000 is entered in Article 31 01 40.

(38)  An appropriation of EUR 55 907 is entered in Article 31 01 40.

(39)  An appropriation of EUR 768 is entered in Article 31 01 40.

(40)  An appropriation of EUR 113 is entered in Article 31 01 40.

(41)  An appropriation of EUR 768 is entered in Article 31 01 40.

(42)  An appropriation of EUR 46 692 is entered in Article 31 01 40.

(43)  An appropriation of EUR 6 806 is entered in Article 31 01 40.

(44)  An appropriation of EUR 46 692 is entered in Article 31 01 40.

(45)  An appropriation of EUR 73 263 is entered in Article 31 01 40.

(46)  An appropriation of EUR 10 637 is entered in Article 31 01 40.

(47)  An appropriation of EUR 73 263 is entered in Article 31 01 40.

(48)  An appropriation of EUR 86 011 is entered in Article 31 01 40.

(49)  An appropriation of EUR 12 688 is entered in Article 31 01 40.

(50)  An appropriation of EUR 86 011 is entered in Article 31 01 40.

(51)  An appropriation of EUR 70 959 is entered in Article 31 01 40.

(52)  An appropriation of EUR 10 434 is entered in Article 31 01 40.

(53)  An appropriation of EUR 70 959 is entered in Article 31 01 40.

(54)  An appropriation of EUR 82 018 is entered in Article 31 01 40.

(55)  An appropriation of EUR 14 242 is entered in Article 31 01 40.

(56)  An appropriation of EUR 125 000 is entered in Article 31 01 40.

(57)  An appropriation of EUR 82 018 is entered in Article 31 01 40.

(58)  An appropriation of EUR 92 001 is entered in Article 31 01 40.

(59)  An appropriation of EUR 13 364 is entered in Article 31 01 40.

(60)  An appropriation of EUR 92 001 is entered in Article 31 01 40.

(61)  An appropriation of EUR 121 798 is entered in Article 31 01 40.

(62)  An appropriation of EUR 518 006 is entered in Article 31 01 40.

(63)  An appropriation of EUR 121 798 is entered in Article 31 01 40.

(64)  An appropriation of EUR 56 522 is entered in Article 31 01 40.

(65)  An appropriation of EUR 508 271 is entered in Article 31 01 40.

(66)  An appropriation of EUR 180 000 is entered in Article 31 01 40.

(67)  An appropriation of EUR 56 522 is entered in Article 31 01 40.

(68)  An appropriation of EUR 159 121 is entered in Article 31 01 40.

(69)  An appropriation of EUR 24 158 is entered in Article 31 01 40.

(70)  An appropriation of EUR 159 121 is entered in Article 31 01 40.

(71)  An appropriation of EUR 10 411 is entered in Article 31 01 40.

(72)  An appropriation of EUR 70 959 is entered in Article 31 01 40.

(73)  An appropriation of EUR 91 233 is entered in Article 31 01 40.

(74)  An appropriation of EUR 13 476 is entered in Article 31 01 40.

(75)  An appropriation of EUR 91 233 is entered in Article 31 01 40.

(76)  An appropriation of EUR 31 947 is entered in Article 31 01 40.

(77)  An appropriation of EUR 3 313 is entered in Article 31 01 40.

(78)  An appropriation of EUR 3 640 000 is entered in Article 31 01 40.

(79)  An appropriation of EUR 31 947 is entered in Article 31 01 40.

(80)  An appropriation of EUR 21 964 is entered in Article 31 01 40.

(81)  An appropriation of EUR 3 245 is entered in Article 31 01 40.

(82)  An appropriation of EUR 21 964 is entered in Article 31 01 40.

(83)  An appropriation of EUR 3 840 is entered in Article 31 01 40.

(84)  An appropriation of EUR 563 is entered in Article 31 01 40.

(85)  An appropriation of EUR 3 840 is entered in Article 31 01 40.

(86)  An appropriation of EUR 235 302 is entered in Article 31 01 40.

(87)  An appropriation of EUR 33 646 is entered in Article 31 01 40.

(88)  An appropriation of EUR 235 302 is entered in Article 31 01 40.

(89)  An appropriation of EUR 282 456 is entered in Article 31 01 40.

(90)  An appropriation of EUR 41 104 is entered in Article 31 01 40.

(91)  An appropriation of EUR 282 456 is entered in Article 31 01 40.

(92)  An appropriation of EUR 73 417 is entered in Article 31 01 40.

(93)  An appropriation of EUR 10 592 is entered in Article 31 01 40.

(94)  An appropriation of EUR 73 417 is entered in Article 31 01 40.

(95)  An appropriation of EUR 13 055 is entered in Article 31 01 40.

(96)  An appropriation of EUR 1 825 is entered in Article 31 01 40.

(97)  An appropriation of EUR 13 055 is entered in Article 31 01 40.

(98)  An appropriation of EUR 94 920 is entered in Article 31 01 40.

(99)  An appropriation of EUR 13 972 is entered in Article 31 01 40.

(100)  An appropriation of EUR 94 920 is entered in Article 31 01 40.

----

SECTION IV

COURT OF JUSTICE

REVENUE

TITLE 4

REVENUE FROM PERSONS WORKING WITH THE INSTITUTION

                           CHAPTER 4 0 —REVENUE FROM PERSONS WORKING WITH THE INSTITUTION

                              4 0 0Proceeds from taxation on the salaries, wages and allowances of members of the institution, officials, other servants and persons in receipt of a pension

Remarks

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and members of the Commission, of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

                              4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 66a thereof.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

                           CHAPTER 4 1 —CONTRIBUTION TO THE PENSION SCHEME

                              4 1 0Staff contributions to the pension scheme

Remarks

New article

Former Article 4 0 1

Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

EXPENDITURE

TITLE 1

EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION

                           CHAPTER 1 0 —MEMBERS OF THE INSTITUTION

                              1 0 0Salaries, allowances and payments related to salaries

                                 1 0 0 0Basic salaries

Remarks

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission and of the President, Judges, Advocates General and Registrar of the Court of Justice (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (ECSC, EEC, Euratom) No 4045/88 of 19 December 1988 laying down the emoluments of the President, Members and Registrar of the Court of First Instance of the European Communities (OJ L 356, 24.12.1988, p. 1).

This appropriation is intended to cover the basic salaries of the members of the institution.

                                 1 0 0 1Residence allowances

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 4 thereof.

This appropriation is intended to cover the residence allowances of the members of the institution.

                                 1 0 0 2Family allowances

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 3 thereof.

This appropriation is intended to cover family allowances, comprising:

of the members of the institution.

                                 1 0 0 3Representation allowances

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 4 thereof.

This appropriation is intended to cover the entertainment and service allowances of the members of the institution.

                              1 0 1Accident and sickness insurance and other social security charges

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Articles 11 and 14 thereof.

This appropriation is intended to cover:

                              1 0 2Temporary allowances

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 7 thereof.

This appropriation is intended to cover temporary allowances, family allowances and weightings applicable for the country of residence of former members of the institution.

                              1 0 3Pensions

                                 1 0 3 0Retirement pensions

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Articles 8, 9 and 18 thereof.

This appropriation is intended to cover the retirement pensions of former members of the institution together with the weighting applicable for their country of residence.

                                 1 0 3 2Survivors' pensions

Remarks

Regime governing the emoluments of the members of the institution, and in particular Articles 15 and 18 thereof.

This appropriation is intended to cover survivors' pensions for widows and/or orphans of former members of the institution, together with the weightings applicable for their country of residence.

                              1 0 5Allowances and expenses on entering or leaving the service

                                 1 0 5 1Installation, resettlement and transfer allowances

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 5 thereof.

This appropriation is intended to cover installation and resettlement allowances payable to members of the institution on taking up or leaving their appointments.

                              1 0 9Adjustments to emoluments

                                 1 0 9 0Weightings

Remarks

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23), and in particular Articles 4 and 4b.

This appropriation is intended to cover the weightings applicable to:

                                 1 0 9 1Provisional appropriations to cover adjustments to emoluments

Remarks

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

This appropriation is intended to cover the effect of any adjustments in remuneration and pensions which may be made by the Council in the course of the financial year.

This appropriation is purely provisional and may only be used after its transfer to other headings in accordance with the Financial Regulation.

                           CHAPTER 1 1 —STAFF IN ACTIVE EMPLOYMENT

Remarks

A flat-rate reduction of 3 % has been applied to the appropriations in this chapter.

                              1 1 0Officials and temporary staff holding a post provided for in the establishment plan

                                 1 1 0 0Basic salaries

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 66 thereof.

This appropriation is intended to cover the basic salaries of permanent and temporary officials.

                                 1 1 0 1Family allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62, 67 and 68 thereof and Section I of Annex VII thereto.

This appropriation is intended to cover family allowances, comprising:

for permanent and temporary officials.

                                 1 1 0 2Expatriation and foreign residence allowances (including Article 97 of the ECSC Staff Regulations)

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 69 thereof and Article 4 of Annex VII thereto.

This appropriation is intended to cover expatriation and foreign-residence allowances for permanent and temporary officials.

                                 1 1 0 3Flat-rate allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 4a of Annex VII thereto.

This appropriation is intended to cover secretarial allowances for officials in grade C employed as shorthand typists, telex operators, typists, executive secretaries or principal secretaries.

                              1 1 1Other staff

                                 1 1 1 0Auxiliary staff

Remarks

Conditions of employment of other servants of the European Communities, and in particular Article 3 and Title III thereof.

This appropriation is intended to cover the remuneration and the employer's contribution to the social security scheme of auxiliary staff.

                                 1 1 1 8National experts on secondment

Remarks

This appropriation is intended to cover the expenditure relating to secondment to the services of the Court of Justice of officials of Member States or of other national experts.

                              1 1 3Insurance against sickness, accidents and occupational diseases, unemployment insurance and maintenance of pension rights

                                 1 1 3 0Insurance against sickness

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 72 thereof.

Rules on sickness insurance for officials of the European Communities, and in particular Article 23 thereof.

This appropriation is intended to cover the employer's contribution (3,4 % of basic salary); the employee's contribution is 1,7 % of the basic salary.

                                 1 1 3 1Insurance against accidents and occupational disease

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 73 thereof and Article 15 of Annex VIII thereto.

This appropriation is intended to cover:

                                 1 1 3 2Unemployment insurance for temporary staff

Remarks

Conditions of employment of other servants of the European Communities, and in particular Article 28a thereof.

This appropriation is intended to cover the risk of unemployment for temporary staff.

                              1 1 4Miscellaneous allowances and grants

                                 1 1 4 0Birth and death grants

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 70, 74 and 75 thereof.

This appropriation is intended to cover birth grants and the payment on the death of an official of his or her full salary up to the end of the third month after death together with the cost of transporting the body to the deceased's place of origin.

                              1 1 5Overtime

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 56 thereof and Annex VI thereto.

This appropriation is intended to cover flat-rate allowances and hourly rates for overtime worked by officials and auxiliary staff in grades C and D and by local staff, which could not be compensated for, as envisaged, by time off.

                              1 1 8Allowances and expenses on entering and leaving the service and on transfer

                                 1 1 8 2Installation, resettlement and transfer allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 5 and 6 thereof and Annex VII thereto.

This appropriation is intended principally to cover installation and re-installation expenses for staff obliged to move after entering the service and resettle on leaving it.

                                 1 1 8 4Temporary daily subsistence allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 20 and 71 and Article 10 of Annex VII thereto.

This appropriation is intended to cover the daily subsistence allowances of staff who show that they have been obliged to move after entering the service.

                              1 1 9Adjustments to the remuneration of officials and other staff

                                 1 1 9 0Salary weightings

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 64 and 65 thereof.

This appropriation is intended to cover the impact of the weightings applicable:

                                 1 1 9 1Provisional appropriation

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 65 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

This appropriation is intended to cover any adjustments in remuneration which may be made by the Council in the course of the financial year.

This appropriation is purely provisional and may only be used after its transfer to other headings in accordance with the Financial Regulation.

----

SECTION V

COURT OF AUDITORS

REVENUE

TITLE 4

REVENUE ACCRUING FROM PERSONS WORKING FOR THE INSTITUTIONS AND OTHER COMMUNITY BODIES

                           CHAPTER 4 0 —MISCELLANEOUS TAXES AND DEDUCTIONS

                              4 0 0Proceeds of the taxation of salaries, wages and allowances of members of the institution, officials and other servants

Remarks

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1) as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8) as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1) as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26).

                              4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 66a thereof.

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26).

                           CHAPTER 4 1 —CONTRIBUTION TO PENSION SCHEMES

                              4 1 0Staff contribution to the pension scheme

Remarks

Former Article 4 0 1

Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

EXPENDITURE

TITLE 1

EXPENDITURE RELATING TO PERSONS WORKING FOR THE INSTITUTION

                           CHAPTER 1 0 —MEMBERS OF THE INSTITUTION

                              1 0 0Salaries, allowances and payments related to salaries

                                 1 0 0 0Basic salaries

Remarks

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1) as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26), and in particular Article 2 thereof.

This appropriation is intended to cover the basic salaries of members of the Court of Auditors.

                                 1 0 0 1Residence allowances

Remarks

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1) as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26), and in particular Article 4 thereof.

This appropriation is intended to cover the residence allowances of members of the Court of Auditors.

                                 1 0 0 2Family allowances

Remarks

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1) as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26), and in particular Article 3 thereof.

This appropriation is intended to cover the family allowances of Members of the Court of Auditors:

of Members of the Court of Auditors.

                              1 0 1Accident and sickness insurance and other social security charges

Remarks

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1) as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26), and in particular Article 12 thereof.

This appropriation is intended to cover:

                              1 0 3Pensions

                                 1 0 3 0Retirement pensions

Remarks

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1) as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26), and in particular Articles 9 and 10 thereof.

This appropriation is intended to cover the retirement pensions of former members of the Court of Auditors.

                                 1 0 3 2Survivors' pensions

Remarks

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1) as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26), and in particular Article 16 thereof.

This appropriation is intended to meet the cost of survivors' pensions paid to widows and orphans of former members of the Court of Auditors.

                              1 0 9Adjustments to emoluments

                                 1 0 9 0Weightings

Remarks

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1) as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26), and in particular Articles 5 and 5a thereof.

This appropriation is intended to cover the payment of weightings applied to:

of Members of the Court of Auditors.

                                 1 0 9 1Provisional appropriation

Remarks

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

This appropriation is intended to cover the effect of any salary adjustments which may be made by the Council in the course of the financial year.

It is purely provisional and may only be used after its transfer to other headings in accordance with the Financial Regulation.

                           CHAPTER 1 1 —STAFF IN ACTIVE EMPLOYMENT

Remarks

A flat-rate reduction of 3 % has been applied to the appropriations in this chapter.

                              1 1 0Officials and temporary staff holding a post provided for in the establishment plan

                                 1 1 0 0Basic salaries

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 66 thereof.

This appropriation is intended to cover the basic salaries of officials and temporary members of staff.

                                 1 1 0 1Family allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62, 67 and 68a thereof and Section I of Annex VII thereto.

This appropriation is intended to cover household allowances, dependent child allowances and education allowances of permanent officials and temporary members of staff.

                                 1 1 0 2Expatriation and foreign residence allowances (including Article 97 of the ECSC Staff Regulations)

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 69 thereof and Article 4 of Annex VII thereto.

This appropriation is intended to cover expatriation and foreign residence allowances of officials and temporary members of staff.

                                 1 1 0 3Fixed allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 4a of Annex VII thereto.

This appropriation is intended to cover secretarial allowances of officials in category C employed as secretary/shorthand typists, typists, telex operators, executive secretaries or principal secretaries.

                              1 1 1Other staff

                                 1 1 1 0Auxiliary staff

Remarks

Conditions of employment of other servants of the European Communities, and in particular Article 3 and Title III thereof.

This appropriation is intended to cover the remuneration of auxiliary staff and the institution's social security contributions in respect of such staff (secretarial and other staff employed during periods of extra work and lengthy periods of absence).

                                 1 1 1 4Auxiliary translators

Remarks

Conditions of employment of other servants of the European Communities, and in particular Article 3 and Title III thereof.

This appropriation is intended to cover the remuneration of auxiliary translators and the institution's social security contributions in respect of such staff.

                                 1 1 1 5Contract workers

Remarks

New item

This appropriation is intended to cover expenditure on any contract workers.

                              1 1 3Insurance against sickness, accident and occupational disease, unemployment insurance and maintenance of pension rights

                                 1 1 3 0Insurance against sickness

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 72 thereof.

Rules on sickness insurance for officials of the European Communities, and in particular Article 23 thereof.

This appropriation is intended to cover the institution's sickness insurance contributions (3,4 % of basic salary).

The staff contribution amounts to 1,7 % of basic salary.

                                 1 1 3 1Insurance against accidents and occupational disease

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 73 thereof and Article 15 of Annex VIII thereto.

This appropriation is intended to cover the institution's contribution towards insurance against accidents and occupational disease (0,87 % of basic salary) and the supplementary expenditure arising from the application of the statutory provisions in this area.

                                 1 1 3 2Unemployment insurance for temporary staff

Remarks

Conditions of employment of other servants of the European Communities, and in particular Article 28a thereof.

This appropriation is intended to provide unemployment benefit for temporary staff.

                              1 1 5Overtime

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 56 thereof and Annex VI thereto.

This appropriation is intended to cover the flat-rate allowances and payments at hourly rates for overtime worked by officials, temporary and auxiliary staff in categories C and D and by local staff who could not be given compensatory leave in accordance with the procedures laid down.

                              1 1 8Allowances and expenses on entering and leaving the service and on transfer

                                 1 1 8 2Installation, resettlement and transfer allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 5 and 6 of Annex VII thereto.

This appropriation is intended to cover installation allowances due to officials and other servants obliged to change their place of residence on taking up their duties and upon finally leaving the institution and resettling elsewhere.

                                 1 1 8 4Temporary daily subsistence allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 20 and 71 thereof and Article 10 of Annex VII thereto.

This appropriation is intended to cover daily subsistence allowances for staff who furnish evidence that they must change their place of residence on taking up their duties.

                              1 1 9Appropriation to cover adjustments to the remuneration of officials and other staff

                                 1 1 9 0Weightings

                                 1 1 9 1Provisional appropriation

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 65 and 65a thereof and Annex XI thereto.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

This appropriation is intended to cover the cost of any adjustments to remuneration approved by the Council during the financial year.

This appropriation is purely provisional and may only be used after its transfer to other headings in accordance with the Financial Regulation.

----

SECTION VI

EUROPEAN ECONOMIC AND SOCIAL COMMITTEE

REVENUE

TITLE 4

REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER COMMUNITY BODIES

                           CHAPTER 4 0 —MISCELLANEOUS TAXES AND DEDUCTIONS

                              4 0 0Proceeds from taxation on the salaries, wages and allowances of members of the institution, officials, other servants and recipients of pensions

Remarks

Protocol on the privileges and immunities of the European Communities.

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8) as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

                              4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 66a.

                           CHAPTER 4 1 —CONTRIBUTIONS TO THE PENSION SCHEME

Remarks

New chapter

                              4 1 0Staff contributions to the pension scheme

Remarks

New article

Former Article 4 0 1

Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

EXPENDITURE

TITLE 1

EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION

                           CHAPTER 1 1 —STAFF IN ACTIVE EMPLOYMENT

Remarks

A flat-rate reduction of 3,7 % has been applied to the appropriations in this chapter.

                              1 1 0Officials and temporary staff holding a post provided for in the establishment plan

Remarks

The appropriations in this article were calculated on the basis of the provisions of the Staff Regulations of officials and the Conditions of employment of other servants of the European Communities.

                                 1 1 0 0Basic salaries

Remarks

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

This appropriation was calculated on the basis of the establishment plan authorised for the financial year.

                                 1 1 0 1Family allowances

Remarks

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

This appropriation is intended to cover family allowances which comprise:

                                 1 1 0 2Expatriation and foreign residence allowances (including Article 97 of the ECSC Staff Regulations)

Remarks

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

This appropriation is intended to cover allowances due to officials.

                                 1 1 0 3Secretarial allowances

Remarks

Staff Regulations of officials of the European Communities.

This appropriation is intended to cover expenses granted to officials in category C holding shorthand-typing and typing posts.

                              1 1 1Other staff

                                 1 1 1 3Special advisers

Remarks

Conditions of employment of other servants of the European Communities.

This appropriation is intended to cover the fees and expenses of the special advisers, including the fees of the medical officer.

                                 1 1 1 5Contract staff

Remarks

Conditions of employment of other servants of the European Communities.

This appropriation is intended to cover remuneration and the employer's social security contributions for contract staff.

                              1 1 3Insurance against sickness, accidents, occupational disease, unemployment insurance and maintenance of pension rights

                                 1 1 3 0Insurance against sickness

Remarks

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

This appropriation is intended to cover the payment of the institution's contributions to the joint medical insurance scheme.

                                 1 1 3 1Insurance against accidents and occupational disease

Remarks

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

This appropriation is intended to cover employees' insurance against accidents and occupational diseases.

                              1 1 5Overtime

Remarks

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

This appropriation is intended to cover flat-rate payments and overtime rates for overtime worked by officials, temporary and auxiliary staff in the AST category which cannot, as provided for, be compensated by time off.

                              1 1 8Allowances and expenses on entering and leaving the service and on transfer

                                 1 1 8 2Installation, resettlement and transfer allowances

Remarks

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                                 1 1 8 4Temporary daily subsistence allowances

Remarks

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                              1 1 9Appropriation to cover adjustments to the remuneration of officials and other staff

                                 1 1 9 0Weightings

Remarks

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

                                 1 1 9 1Provisional appropriation

Remarks

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

This appropriation is intended to cover the effects of any salary adjustments decided by the Council during the financial year.

This appropriation is purely provisional and may only be used after its transfer to other headings in accordance with the Financial Regulation.

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SECTION VII

COMMITTEE OF THE REGIONS

REVENUE

TITLE 4

REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER COMMUNITY BODIES

                           CHAPTER 4 0 —MISCELLANEOUS TAXES AND DEDUCTIONS

                              4 0 0Proceeds from taxation on the salaries, wages and allowances of members of the institution, officials, other servants and recipients of pensions, as well as members of the constituent bodies of the European Investment Bank, the European Central Bank and the European Investment Fund, staff and recipients of pensions

Remarks

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8) as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

                              4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 66a thereof.

                           CHAPTER 4 1 —CONTRIBUTIONS TO THE PENSION SCHEME

Remarks

                              4 1 0Staff contributions to the pension scheme

Remarks

New article

Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

EXPENDITURE

TITLE 1

EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION

                           CHAPTER 1 1 —STAFF IN ACTIVE EMPLOYMENT

                              1 1 9Appropriation to cover adjustments to the remuneration of officials and other staff

                                 1 1 9 1Provisional appropriation

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 65 thereof.

This appropriation is intended to cover the effects of any salary adjustments decided by the Council during the financial year.

This appropriation is purely provisional and may only be used after its transfer to other headings in accordance with the Financial Regulation.

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SECTION VIII

EUROPEAN OMBUDSMAN AND EUROPEAN DATA-PROTECTION SUPERVISOR

SECTION VIII A — EUROPEAN OMBUDSMAN

REVENUE

TITLE A-4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND CHARGES

                              CHAPTER A-4 0 —DEDUCTIONS FROM REMUNERATION

                                 A-4 0 0Proceeds of the tax on the salaries, wages and allowances of members of the institution, officials and other servants

Remarks

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, ECSC, Euratom) No 2459/98 (OJ L 307, 17.11.1998, p. 3).

Decision 94/262/ECSC, EC, Euratom of the European Parliament of 9 March 1994 on the regulations and general conditions governing the performance of the Ombudsman's duties (OJ L 113, 4.5.1994, p. 15), and in particular Article 10(2) and (3) thereof, as last amended by Decision 2002/262/EC, ECSC, Euratom (OJ L 92, 9.4.2002, p. 13.

                                 A-4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Staff Regulations of officials of the European Communities, and in particular Article 66a thereof.

Decision 94/262/ECSC, EC, Euratom of the European Parliament of 9 March 1994 on the regulations and general conditions governing the performance of the Ombudsman's duties (OJ L 113, 4.5.1994, p. 15), and in particular Article 10(2) and (3) thereof, as last amended by Decision 2002/262/EC, ECSC, Euratom (OJ L 92, 9.4.2002, p. 13).

                              CHAPTER A-4 1 —CONTRIBUTIONS TO THE PENSION SCHEME

                                 A-4 1 0Proceeds from staff contributions to the pension scheme

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

EXPENDITURE

TITLE A-1

EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION

                              CHAPTER A-1 0 —MEMBERS OF THE INSTITUTION

                                 A-1 0 0Salaries, allowances and payments related to salaries

Remarks

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, of the President, Judges, Advocates General and Registrar of the Court of Justice (OJ 187, 8.8.1967, p. 1), as amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Decision 94/262/ECSC, EC, Euratom of the European Parliament of 9 March 1994 on the regulations and general conditions governing the performance of the Ombudsman's duties (OJ L 113, 4.5.1994, p. 15), as last amended by Decision 2002/262/EC, ECSC, Euratom (OJ L 92, 9.4.2002, p. 13).

                                 A-1 0 1Accident and sickness insurance and other social security charges

Remarks

Regulation determining the emoluments of the members of the institutions, and in particular Articles 11 and 14 thereof.

This appropriation is intended to cover:

                                 A-1 0 2Temporary allowances

Remarks

Regulation determining the emoluments of the members of the institutions, and in particular Article 7 thereof.

This appropriation is intended to cover transitional allowances, family allowances and weighting in respect of countries of residence.

                                 A-1 0 9Adjustments of emoluments

Remarks

Regulation determining the emoluments of members of the institutions, and in particular Article 4a thereof, and the Financial Regulation.

This appropriation is intended to cover the payment of weighting and any adjustments to salaries and pensions made by the Council during the financial year.

                              CHAPTER A-1 1 —STAFF IN ACTIVE EMPLOYMENT

                                 A-1 1 0Officials and temporary staff holding a post provided for in the establishment plan

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 66 thereof.

                                    A-1 1 0 0Basic salaries

Remarks

This appropriation is intended to cover basic salaries of officials and temporary staff.

                                    A-1 1 0 1Family allowances

Remarks

This appropriation is intended to cover family allowances, which include:

for officials as well temporary and contract staff.

                                    A-1 1 0 2Expatriation and foreign residence allowances (including Article 97 of the ECSC Staff Regulations)

Remarks

This appropriation is intended to cover the expatriation and foreign-residence allowances of officials as well as temporary and contract staff.

                                    A-1 1 0 3Secretarial allowance

Remarks

This appropriation is intended to cover the flat-rate secretarial allowance paid to officials.

                                 A-1 1 3Sickness, accident, occupational disease and unemployment insurance and maintenance of pension rights

Remarks

Staff Regulations of officials of the European Communities.

This appropriation is intended to cover the institution's contribution towards sickness insurance (Article 72) and towards insurance against accident and occupational disease (Article 73), the institution's contribution to the setting up of a special unemployment fund (Article 28(7) of the Conditions of employment of other servants of the European Communities), payments to be made by the institution for temporary staff in order to constitute or maintain pension rights in their countries of origin (Article 42 of the Conditions of employment of other servants of the European Communities).

It also covers expenses relating to the annual medical check-up for officials and other servants entitled to it, including the analyses and medical examinations requested in connection with that check-up.

                                 A-1 1 4Miscellaneous allowances and grants

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 70, 74 and 75 thereof.

This appropriation is intended to cover the birth grant (Articles 70, 74 and 75) and the flat-rate travel expenses from the place of employment to the place of origin (Article 8 of Annex VII), fixed rate entertainment allowances (Article 14 of Annex VII) and fixed travel allowances (Article 15 of Annex VII).

                                 A-1 1 8Allowances and expenses in connection with officials entering and leaving the service and transfers

Remarks

Staff Regulations of officials of the European Communities.

This appropriation is intended to cover expenditure relating to travel expenses of officials (including members of their families) entering or leaving the service or on geographical redeployment (Articles 20 and 71 and Article 7 of Annex VII), allowances for staff obliged to change their place of residence on taking up their duties, terminating their service or being transferred to a new place of work (Articles 5 and 6 of Annex VII), removal expenses (Articles 20 and 71 and Article 9 of Annex VII), daily allowances for staff who can prove that they have been obliged to change their place of residence after taking up their duties (Articles 20 and 71 and Article 10 of Annex VII).

                                 A-1 1 9Adjustments to salaries of officials and other servants

Remarks

Staff Regulations of officials of the European Communities.

This appropriation is intended to cover the impact of salary weighting (Articles 64 and 65 and Annex XI) and any salary adjustments agreed by the Council during the financial year (Article 65 and Annex XI).

SECTION VIII B — EUROPEAN DATA-PROTECTION SUPERVISOR

REVENUE

TITLE B-4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND CHARGES

                              CHAPTER B-4 0 —DEDUCTIONS FROM REMUNERATION

                                 B-4 0 0Proceeds of the tax on the salaries, wages and allowances of members of the institution, officials and other servants

Remarks

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, ECSC, Euratom) No 2459/98 (OJ L 307, 17.11.1998, p. 3).

Decision No 1247/2002/EC of the European Parliament, of the Council and of the Commission of 1 July 2002 on the regulations and general conditions governing the performance of the European Data-protection Supervisor's duties (OJ L 183, 12.7.2002, p. 1).

                                 B-4 0 4Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Remarks

Staff Regulations of Officials of the European Communities, and in particular Article 66a thereof.

                              CHAPTER B-4 1 —CONTRIBUTION TO THE PENSION SCHEME

                                 B-4 1 0Staff contributions to the financing of the pension fund

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

EXPENDITURE

TITLE B-1

EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION

                              CHAPTER B-1 0 —MEMBERS OF THE INSTITUTION

                                 B-1 0 0Salaries, allowances and payments related to salaries

Remarks

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, of the President, Judges, Advocates-General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Decision No 1247/2002/EC of the European Parliament, of the Council and of the Commission of 1 July 2002 on the regulations and general conditions governing the performance of the European Data-protection Supervisor's duties (OJ L 183, 12.7.2002, p. 1).

                                 B-1 0 1Accident and sickness insurance and other social security charges

Remarks

Regulation determining the emoluments of the members of the institutions, and in particular Articles 11 and 14 thereof.

This appropriation is intended to cover:

                                 B-1 0 9Adjustments of emoluments

Remarks

Regulation determining the emoluments of members of the institutions, and in particular Article 4a thereof, and the Financial Regulation.

This appropriation is intended to cover the payment of weighting and any adjustments to salaries and pensions made by the Council during the financial year.

                              CHAPTER B-1 1 —STAFF IN ACTIVE EMPLOYMENT

                                 B-1 1 0Officials and temporary staff holding a post provided for in the establishment plan

                                    B-1 1 0 0Basic salaries

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 66 thereof.

This appropriation is intended to cover basic salaries of officials and temporary staff.

                                    B-1 1 0 1Family allowances

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62, 67 and 68a thereof, and Section I of Annex VII thereto.

This appropriation is intended to cover family allowances, which include:

for officials and temporary staff.

                                    B-1 1 0 2Expatriation and foreign residence allowances (including Article 97 of the ECSC Staff Regulations)

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 69 thereof, and Article 4 of Annex VII thereto.

This appropriation is intended to cover the expatriation and foreign-residence allowances of officials and temporary staff.

                                 B-1 1 3Sickness, accident, occupational disease and unemployment insurance and maintenance of pension rights

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 24(8) thereof.

This appropriation is intended to cover the institution's contribution towards sickness insurance (Article 72) and towards insurance against accident and occupational disease (Article 73), the institution's contribution to the setting up of a special unemployment fund (Article 28(7) of the Conditions of employment of other servants of the European Communities), payments to be made by the institution for temporary staff in order to constitute or maintain pension rights in their countries of origin (Article 42 of the Conditions of employment of other servants of the European Communities).

It also covers expenses relating to the annual medical check-up for officials and other servants entitled to it, including the analyses and medical examinations requested in connection with that check-up.

                                 B-1 1 4Miscellaneous allowances and grants

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 70, 74 and 75 thereof.

This appropriation is intended to cover the birth grant (Articles 70, 74 and 75) and the flat-rate travel expenses from the place of employment to the place of origin (Article 8 of Annex VII), rent and transport allowances (Articles 14a and 14b of Annex VII), fixed rate entertainment allowances (Article 14 of Annex VII), fixed travel allowances (Article 15 of Annex VII) and the special allowances granted to accounting officers and administrators of imprest accounts (Article 75).

                                 B-1 1 5Overtime

Remarks

This appropriation is intended to pay for overtime under the conditions laid down in the provisions referred to below.

Legal basis

Staff Regulations of officials of the European Communities, and in particular Article 56 thereof and Annex VI thereto.

                                 B-1 1 7Supplementary services

                                    B-1 1 7 6Other services and work to be contracted out

Remarks

This appropriation is intended to cover all services performed by persons not linked to the institution and in particular:

amount of assigned revenue in accordance with Article 18(1) of the Financial Regulation: p.m.

                                 B-1 1 8Allowances and expenses in connection with officials entering and leaving the service and transfers

Remarks

Staff Regulations of officials of the European Communities.

This appropriation is intended to cover expenditure relating to recruitment procedures (Articles 27 to 31 and 33 and Annex III), travel expenses of officials (including members of their families) entering or leaving the service or on geographical redeployment (Articles 20 and 71 and Article 7 of Annex VII), allowances for staff obliged to change their place of residence on taking up their duties, terminating their service or being transferred to a new place of work (Articles 5 and 6 of Annex VII), removal expenses (Articles 20 and 71 and Article 9 of Annex VII) and daily allowances for staff who can prove that they have been obliged to change their place of residence after taking up their duties (Articles 20 and 71 and Article 10 of Annex VII).

                                 B-1 1 9Adjustments to salaries of officials and other servants

Remarks

Staff Regulations of officials of the European Communities.

This appropriation is intended to cover the impact of salary weighting (Articles 64 and 65 and Annex XI) and any salary adjustments agreed by the Council during the financial year (Article 65 and Annex XI).

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