# CE2014068EN.01008001.xml

| 7.3.2014 | EN | Official Journal of the European Union | CE 68/80 |
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7.3.2014

EN

Official Journal of the European Union

CE 68/80

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Tuesday 23 October 2012Financial rules applicable to the annual budget ***I

P7_TA(2012)0362

European Parliament legislative resolution of 23 October 2012 on the proposal for a regulation of the European Parliament and of the Council on the financial rules applicable to the annual budget of the Union (COM (2010)0815 – C7-0016/2011 – 2010/0395 (COD))

2014/C 68 E/12

(Ordinary legislative procedure: first reading)

The European Parliament,

The European Parliament

| — | having regard to the Commission proposal to Parliament and the Council (COM(2010)0815), |
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having regard to the Commission proposal to Parliament and the Council (COM(2010)0815),

| — | having regard to Article 294(2) and Article 322 of the Treaty on the Functioning of the European Union as well as Article 106a of the Treaty establishing the European Atomic Energy Community, pursuant to which the Commission submitted the proposal to Parliament (C7-0016/2011), |
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having regard to Article 294(2) and Article 322 of the Treaty on the Functioning of the European Union as well as Article 106a of the Treaty establishing the European Atomic Energy Community, pursuant to which the Commission submitted the proposal to Parliament (C7-0016/2011),

| — | having regard to Article 294(3) of the Treaty on the Functioning of the European Union, |
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having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

| — | having regard to the opinions 3/2010 (1) and 6/2010 (2) of the European Court of Auditors, as revised and updated on 25 January 2011, |
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having regard to the opinions 3/2010 (1) and 6/2010 (2) of the European Court of Auditors, as revised and updated on 25 January 2011,

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| — | having regard to the undertaking given by the Council representative by letter of 11 July 2012 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union, |
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having regard to the undertaking given by the Council representative by letter of 11 July 2012 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,

| — | having regard to Rule 55 of its Rules of Procedure, |
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having regard to Rule 55 of its Rules of Procedure,

| — | having regard to the joint deliberations of the Committee on Budgets and the Committee on Budgetary Control under Rule 51 of the Rules of Procedure, |
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having regard to the joint deliberations of the Committee on Budgets and the Committee on Budgetary Control under Rule 51 of the Rules of Procedure,

| — | having regard to the report of the Committee on Budgets and the Committee on Budgetary Control and the opinions of the Committee on Foreign Affairs, the Committee on Industry, Research and Energy and the Committee on Regional Development (A7-0325/2011), |
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having regard to the report of the Committee on Budgets and the Committee on Budgetary Control and the opinions of the Committee on Foreign Affairs, the Committee on Industry, Research and Energy and the Committee on Regional Development (A7-0325/2011),

| 1. | Adopts its position at first reading hereinafter set out (3); |
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1.

Adopts its position at first reading hereinafter set out (3);

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| 2. | Approves the joint statements on MFF-related issues and on Article 195 of the Financial Regulation, and Parliament's statement on Article 18 of that Regulation, annexed to this resolution; |
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2.

Approves the joint statements on MFF-related issues and on Article 195 of the Financial Regulation, and Parliament's statement on Article 18 of that Regulation, annexed to this resolution;

| 3. | Calls on the Commission to refer the matter to Parliament again if it intends to amend its proposal substantially or replace it with another text; |
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3.

Calls on the Commission to refer the matter to Parliament again if it intends to amend its proposal substantially or replace it with another text;

| 4. | Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
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4.

Instructs its President to forward its position to the Council, the Commission and the national parliaments.

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(1)  OJ C 145, 3.6.2010, p. 1.

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(2)  OJ C 334, 10.12.2010, p. 1.

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(3)  This position replaces the amendments adopted on 26 October 2011 (Texts adopted, P7_TA(2011)0465).

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Tuesday 23 October 2012P7_TC1-COD(2010)0395

Position of the European Parliament adopted at first reading on 23 October 2012 with a view to the adoption of Regulation (EU, Euratom) No .../2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU, Euratom) No 966/2012.)

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Tuesday 23 October 2012Annex to the legislative resolution

A)   Joint Statement on MFF-related issues

The European Parliament, the Council and the Commission agree that the Financial Regulation would be revised in order to include amendments made necessary by the outcome of the negotiations on the multiannual financial framework for the years 2014-2020, including on the following issues:

| — | the carry-over rules for the Emergency Aid Reserve and for projects financed under the Connecting Europe Facility; |
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the carry-over rules for the Emergency Aid Reserve and for projects financed under the Connecting Europe Facility;

| — | the carry-over of unused appropriations and of the budgetary balance, as well as the related proposal to enter these in a reserve for payments and commitments; |
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the carry-over of unused appropriations and of the budgetary balance, as well as the related proposal to enter these in a reserve for payments and commitments;

| — | the possible inclusion of the European Development Fund in the Union budget; |
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the possible inclusion of the European Development Fund in the Union budget;

| — | the treatment of funds resulting from the agreements on the fight against the illegal traffic in tobacco products. |
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the treatment of funds resulting from the agreements on the fight against the illegal traffic in tobacco products.

B)   Joint Statement on expenditure related to buildings with reference to Article 195

The European Parliament, the Council and the Commission agree that:

| 1. | the early warning procedure foreseen in Article 195(4) and the prior approval procedure foreseen in Article 195(5) do not apply to the acquisition of land free of charge or for a symbolic amount; |
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1.

the early warning procedure foreseen in Article 195(4) and the prior approval procedure foreseen in Article 195(5) do not apply to the acquisition of land free of charge or for a symbolic amount;

| 2. | any reference to "buildings" in Article 195 shall only apply to non residential buildings. The European Parliament and the Council may request any information related to residential buildings; |
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2.

any reference to "buildings" in Article 195 shall only apply to non residential buildings. The European Parliament and the Council may request any information related to residential buildings;

| 3. | in exceptional or urgent political circumstances the information concerning building projects relating to EU delegations or offices in third countries foreseen in Article 195(4) may be submitted jointly with the building project under Article 195(5); In such cases the European Parliament, the Council and the Commission commit themselves to deal with the building project at the earliest possible opportunity; |
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3.

in exceptional or urgent political circumstances the information concerning building projects relating to EU delegations or offices in third countries foreseen in Article 195(4) may be submitted jointly with the building project under Article 195(5); In such cases the European Parliament, the Council and the Commission commit themselves to deal with the building project at the earliest possible opportunity;

| 4. | the prior approval procedure foreseen in Article 195(5) and (6) does not apply to preparatory contracts or studies necessary to evaluate the detailed cost and financing of the building project; |
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4.

the prior approval procedure foreseen in Article 195(5) and (6) does not apply to preparatory contracts or studies necessary to evaluate the detailed cost and financing of the building project;

| 5. | the thresholds of EUR 750 000 or EUR 3 000 000 referred to in points (ii) to (iv) of Article 195(7) include the fitting out of the building; for rent contracts, these thresholds apply to the rent without charges but include costs related to the fitting out of the building; |
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5.

the thresholds of EUR 750 000 or EUR 3 000 000 referred to in points (ii) to (iv) of Article 195(7) include the fitting out of the building; for rent contracts, these thresholds apply to the rent without charges but include costs related to the fitting out of the building;

| 6. | the expenditure mentioned under Article 195(3)(a) does not include charges; |
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6.

the expenditure mentioned under Article 195(3)(a) does not include charges;

| 7. | one year after the date of entry into application of the Financial Regulation, the Commission shall report on the application of the procedures foreseen in Article 195. |
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one year after the date of entry into application of the Financial Regulation, the Commission shall report on the application of the procedures foreseen in Article 195.

C)   Joint Statement by the European Parliament, the Council and the Commission on Article 195(3)

The European Parliament, the Council and the Commission agree that equivalent provisions will be included in the Framework Financial Regulation for bodies set up under the TFEU and the Euratom Treaty.

D)   Statement by the European Parliament

The amount of EUR 85,9 million repaid by Belgium to the European Parliament at the beginning of 2010 and earmarked for building projects is to be considered as external assigned revenue under Article 18 of the Financial Regulation

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