# C_2007008EN.01000301.xml

| 12.1.2007 | EN | Official Journal of the European Union | C 8/3 |
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12.1.2007

EN

Official Journal of the European Union

C 8/3

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OPINION No 8/2006

OPINION

concerning a proposal for a Council Regulation repealing Council Regulation (EC) No 2040/2000 on budgetary discipline

(pursuant to Article 248(4), second subparagraph, EC)

(2007/C 8/02)

THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community, and in particular Articles 37, 248, 279 and 308 thereof,

Having regard to the proposal (1) for a Council Regulation repealing Council Regulation (EC) No 2040/2000 (2) on budgetary discipline,

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HAS ADOPTED THE FOLLOWING OPINION:

| 1. | Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline lays down rules designed to ensure the proper management of Community expenditure for the period 2000 to 2006. |
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1.

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline lays down rules designed to ensure the proper management of Community expenditure for the period 2000 to 2006.

| 2. | For the period 2007 to 2013 the Interinstitutional Agreement between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management applies (3). The Court draws attention to the fact that it has no opportunity to comment on budgetary discipline and sound financial management issues if they are arranged by interinstitutional agreements instead of Council regulations. |
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2.

For the period 2007 to 2013 the Interinstitutional Agreement between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management applies (3). The Court draws attention to the fact that it has no opportunity to comment on budgetary discipline and sound financial management issues if they are arranged by interinstitutional agreements instead of Council regulations.

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| 3. | The Court agrees that with the new Interinstitutional Agreement Regulation (EC) No 2040/2000 will become obsolete from 1 January 2007 and should be repealed to enable the new Interinstitutional Agreement to be fully applied from this date. |
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3.

The Court agrees that with the new Interinstitutional Agreement Regulation (EC) No 2040/2000 will become obsolete from 1 January 2007 and should be repealed to enable the new Interinstitutional Agreement to be fully applied from this date.

| 4. | However, in the proposal to repeal Regulation (EC) No 2040/2000 the Commission points out that there is no longer any need for specific provisions. In this context the Court notes that the proposed mechanism for provisioning for the Guarantee Fund for external action (4) has not yet been founded on a new legal basis. |
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4.

However, in the proposal to repeal Regulation (EC) No 2040/2000 the Commission points out that there is no longer any need for specific provisions. In this context the Court notes that the proposed mechanism for provisioning for the Guarantee Fund for external action (4) has not yet been founded on a new legal basis.

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This opinion was adopted by the Court of Auditors in Luxembourg at its meeting of 6 December 2006.

For the Court of Auditors

Hubert WEBER

President

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(1)  COM(2006) 448 final of 9 August 2006.

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(2)  OJ L 244, 29.9.2000, p. 27.

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(3)  OJ C 139, 14.6.2006, p. 1.

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(4)  Proposal for a Council Regulation amending Regulation (EC, Euratom) No 2728/94 establishing a Guarantee Fund for external actions (COM(2005) 130 final of 5 April 2005).

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