Council Decision 2007/384/CFSP of 14 May 2007 establishing a mechanism to administer the financing of the common costs of European Union operations having military or defence implications (Athena) (codified version)
Date: 2007-05-14
Institutions: Council of the European Union
Subjects: EU expenditure, EU financing, Member States' contribution, codification of EU law, common security and defence policy, management, military intervention

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III

(Acts adopted under the EU Treaty)

ACTS ADOPTED UNDER TITLE V OF THE EU TREATY

COUNCIL DECISION 2007/384/CFSP

of 14 May 2007

establishing a mechanism to administer the financing of the common costs of European Union
operations having military or defence implications (Athena)

(codified version)

THE COUNCIL OF THE EUROPEAN UNION,

(4)

The Council
in its conclusions of 14 May 2003
confirmed the need for a rapid reaction capability, in par-
ticular for humanitarian and rescue tasks.

Having regard to the Treaty on European Union, and in particu-
lar Articles 13(3) and 28(3) thereof,

Whereas:

(1)

(2)

Council Decision 2004/197/CFSP of 23 February 2004
establishing a mechanism to administer the financing of
the common costs of European Union operations having
military or defence implications (1) has been substantially
amended several times (2). In the interests of clarity and
rationality the said Decision should be codified.

The European Council, meeting in Helsinki on 10 and
11 December 1999, agreed in particular that, coop-
erating voluntarily in EU-led operations, Member States
must be able by 2003 to deploy within 60 days, and
sustain for at least one year, military forces of up to
50 000 to 60 000 persons, capable of the full range of
Petersberg tasks.

(3)

On 17 June 2002,
the Council approved Document
10155/02 on the financing of EU-led crisis-management
operations having military or defence implications.

(1) OJ L 63, 28.2.2004, p. 68. Decision as last amended by Decision

2007/91/CFSP (OJ L 41, 13.2.2007, p. 11).

(2) See Annex V.

(5)

(6)

(7)

(8)

The European Council, meeting in Thessaloniki on 19
and 20 June 2003, welcomed the conclusions of the
Council meeting on 19 May 2003, which in particular
confirmed the need for a European Union military rapid
reaction capability.

On 22 September 2003, the Council decided that the
European Union should acquire the flexible capacity for
managing the financing of common costs of military
operations of any scale, complexity or urgency, in par-
ticular by setting up, by 1 March 2004, a permanent
financing mechanism to assume charge of the financing
of common costs of any future Union military operation.

The EU Military Committee defined in detail the concept
of EU Military Rapid Response in its Report of 3 March
2004. It further defined the EU Battle Groups concept on
14 June 2004.

The European Council on 17 June 2004 endorsed a
Report on ESDP which underlined that work on EU
Rapid Response capacities should be taken forward with
a view to an initial operational capability by early 2005.

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(9)

(10)

(11)

(12)

In view of these developments, the early financing of EU
military operations should be improved, in particular in
view of Rapid Response operations. The new scheme for
the early financing is therefore intended first and fore-
most
specific
for Rapid Response operations; under
circumstances, a contribution paid in anticipation may
however be used for the early financing of a regular
operation, in particular one with a short delay between
the adoption of the Joint Action to take action and the
decision to launch the operation.

The Council decides on a case-by-case basis whether an
operation has military or defence implications, within the
meaning of Article 28(3) of the Treaty.

The Treaty on European Union provides in its Article 28
(3)
that Member States whose representatives in the
Council have made a formal declaration pursuant to its
Article 23(1), second subparagraph, shall not be obliged
to contribute to the financing of the operation having
military or defence implications concerned.

In conformity with Article 6 of the Protocol on the posi-
tion of Denmark annexed to the Treaty on European
Union and the Treaty establishing the European Com-
munity, Denmark does not participate in the elaboration
and implementation of decisions and actions of the Euro-
pean Union which have defence
and
Denmark does not participate in the financing of the
mechanism,

implications,

HAS DECIDED AS FOLLOWS:

Article 1

Definitions

For the purpose of this Decision:

(a) ‘participating Member States’ shall mean the Member States

of the European Union, except Denmark;

(b) ‘contributing States’ shall mean the Member States contri-
buting to the financing of the military operation in question
in accordance with Article 28(3) of the Treaty on European
Union and the third States contributing to the financing of
the common costs of this operation pursuant to agreements
between themselves and the European Union;

(c) ‘operations’ shall mean the EU operations having military or

defence implications;

(d) ‘military supporting actions’ shall mean the EU operations,
in support of a
or parts thereof, decided by the Council
third State or a third organisation, which have military or
defence implications, but which are not under the authority
of EU Headquarters.

CHAPTER 1

MECHANISM

Article 2

Establishment of the mechanism

A mechanism to administer the financing of the common

1.
costs of operations is hereby established.

2.

The mechanism shall be called Athena.

Athena shall act on behalf of the participating Member
the contributing

3.
States or, regarding the specific operations,
States as defined in Article 1.

Article 3

Legal capacity

With a view to the administrative management of the financing
of European Union operations with military or defence implica-
tions, Athena shall have the necessary legal capacity, in particu-
lar, to hold a bank account, acquire, hold or dispose of property,
enter into contracts and administrative arrangements and be a
party to legal proceedings. Athena shall be non-profit-making.

Article 4

Coordination with third parties

To the extent necessary to achieve its tasks, and in conformity
with the objectives and policies of the European Union, Athena
shall coordinate its activities with the Member States, Com-
munity institutions and international organisations.

CHAPTER 2

ORGANISATIONAL STRUCTURE

Article 5

Management bodies and staff

Athena shall be managed, under the authority of

1.
Special Committee, by:

the

(a) the administrator;

(b) the commander of each operation, in relation to the opera-
tion which he/she commands (hereinafter referred to as the
‘operation commander’);

(c) the accounting officer.

Athena shall use existing administrative structures of the
2.
European Union to the greatest possible extent. Athena shall
resort to staff made available as necessary by the EU institutions
or seconded by Member States.

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The Secretary-General of

3.
the Council may provide the
administrator or the accounting officer with the staff needed for
them to carry out their functions, which may be on the basis of
a proposal by a participating Member State.

Athena's bodies and staff shall be activated on the basis of

4.
operational needs.

Article 6

The Special Committee

the competences foreseen by Articles 20, 21, 22, 23, 26, 27,
29, 31, 33, 34, 38, 39, 40 and 41.

10.
The Special Committee shall be informed by the adminis-
trator, the operation commander and the accounting officer as
provided for in the present Decision.

11.
The text of the acts approved by the Special Committee
pursuant to articles 20, 21, 22, 23, 24, 26, 29, 31, 33, 34, 39,
40 and 41 shall be signed by the chairman of the Special
Committee at the time of their approval and by the adminis-
trator.

A Special Committee composed of one representative of
1.
each participating Member
(Special
State
Committee). The Commission shall attend the meetings of the
Special Committee without taking part in its votes.

established

is

Article 7

The administrator

Athena shall be managed under

2.
Special Committee.

the authority of

the

The Secretary-General of the Council, after informing the
1.
Special Committee, shall appoint the administrator and at least
one deputy administrator for a period of three years.

3. When the Special Committee is discussing the financing of
the common costs of a given operation:

The administrator shall discharge his/her duties on behalf

2.
of Athena.

(a) the Special Committee shall be composed of one representa-

tive of each contributing Member State;

3.

The administrator:

(b) the representatives of contributing third States shall partici-
pate in the proceedings of the Special Committee. They shall
neither take part in nor be present at its votes;

(c) the operation commander or his/her representative shall
participate in the proceedings of the Special Committee,
without taking part in its votes.

The Presidency of the Council of the European Union
4.
shall convene and chair the meetings of the Special Committee.
The administrator shall provide the secretariat for the Special
Committee. He/she shall draw up the minutes of the result of
the Committee's discussions. He/she shall not take part in its
votes.

5.
The accounting officer shall participate as necessary in the
proceedings of the Special Committee, without taking part in its
votes.

6.
If a participating Member State, the administrator or the
operation commander so requests, the Presidency shall convene
the Special Committee within at most 15 days.

The

7.
shall
Committee of any claim or dispute addressed to Athena.

suitably inform the Special

administrator

(a) shall draw up and submit to the Special Committee any
draft budget. The expenditure section for an operation in
any draft budget shall be drawn up on the basis of a
proposal from the operation commander;

(b) shall adopt the budgets after their approval by the Special

Committee;

(c) shall be the authorising officer for the revenue, common
costs incurred in preparation for, or further to, operations
and operational common costs incurred outside the active
phase of the operation;

(d) as regards revenue, shall

implement the financial arrange-
ments made with third parties in relation to the financing of
the common costs of the Union's military operations.

The administrator shall ensure that the rules established by
4.
the present Decision are complied with, and that the decisions
of the Special Committee are applied.

The administrator

shall be authorised to adopt any
5.
measures which he/she deems necessary to implement
the
expenditure financed through Athena. He/she shall inform the
Special Committee thereof.

8.
The Special Committee shall decide unanimously amongst
its members, taking into account its composition as defined in
paragraphs 1 and 3. Its decisions shall be binding.

6.
The administrator shall coordinate work on financial ques-
tions relating to the Union's military operations. He/she shall be
the contact point with national administrations and, as appro-
priate, international organisations on these matters.

9.
The Special Committee approves all budgets, taking into
account the relevant reference amounts, and generally exercises

The administrator shall be accountable before the Special

7.
Committee.

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Article 8

The operation commander

(f) laying down and validating the accounting systems for
revenue and, where appropriate, validating systems laid
down by the authorising officer
justify
accounting information;

to supply or

1.
The operation commander shall discharge his/her duties
on behalf of Athena in relation to the financing of the common
costs of the operation which he/she commands.

For the operation which he/she commands, the operation

2.
commander shall:

(a) send the administrator his/her proposals for the ‘expenditure
— operational common costs’ section of the draft budgets;

(b) as authorising officer, implement the appropriations relating
to the operational common costs; he/she shall exercise his/
her authority over any person participating in the imple-
mentation of those appropriations, including pre-financing;
he/she may award contracts and enter into contracts on
behalf of Athena; he/she shall open a bank account on
behalf of Athena for the operation which he/she commands.

3.
The operation commander shall be authorised to adopt
any measures which he/she deems necessary to implement the
expenditure financed through Athena, for the operation which
he/she commands. He/she shall
inform the administrator and
the Special Committee thereof.

Article 9

The accounting officer

(g) keeping supporting documents;

(h) treasury management, jointly with the administrator.

4.
The administrator and the operation commander shall
provide the accounting officer with all the information neces-
sary for the production of accounts which accurately represent
Athena's financial assets and budget implementation adminis-
tered by Athena. They shall guarantee its reliability.

The accounting officer shall be accountable before the

5.
Special Committee.

Article 10

General provisions applicable to the administrator,

the

accounting officer and Athena's staff

1.
The functions of administrator or deputy administrator, on
the one hand, and accounting officer or deputy accounting
officer, on the other, shall be mutually incompatible.

2.
Any deputy administrator shall act under the authority of
the administrator. Any deputy accounting officer shall act under
the authority of the accounting officer.

The Secretary-General of the Council shall appoint the
1.
accounting officer and at least one deputy accounting officer for
a period of two years.

A deputy administrator shall stand in for the administrator
3.
when he/she is absent or prevented from attending. A deputy
accounting officer shall stand in for the accounting officer when
he/she is absent or prevented from attending.

The accounting officer shall discharge his/her duties on

2.
behalf of Athena.

3.

The accounting officer shall be responsible for:

(a) proper implementation of payments, collection of revenue
and recovery of amounts established as being receivable;

(b) preparing the accounts for Athena each year, and, after
completion of each operation, the accounts for that opera-
tion;

(c) supporting the administrator when he/she submits the
annual accounts or the accounts for an operation to the
Special Committee for approval;

(d) keeping the accounts for Athena;

(e) laying down the accounting rules and methods and the

chart of accounts;

4.
Officials and other servants of the European Communities,
when carrying out functions on behalf of Athena, shall remain
subject to the rules and regulations applicable to them.

5.
The staff made available to Athena by the Member States
shall be subject to the same rules as those set out in the Council
decision concerning the rules applicable to national experts on
secondment, and to the provisions agreed on by their national
administration and the Community institution or Athena.

6.
Before their appointment, the staff of Athena must have
received clearance for access to classified information up to at
least ‘Secret UE’ level held by the Council, or equivalent clear-
ance by a Member State.

The administrator may negotiate and enter into arrange-
7.
ments with the Member States or Community institutions with
a view to designating in advance those staff who could, if need
be, be made immediately available to Athena.

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CHAPTER 3

ADMINISTRATIVE ARRANGEMENTS WITH MEMBER STATES,
EU INSTITUTIONS, THIRD STATES AND INTERNATIONAL
ORGANISATIONS

Article 11

Administrative arrangements with Member States or EU
institutions

Administrative arrangements may be negotiated with
1.
Member States or EU institutions in order to facilitate procure-
ment in operations at the most economical conditions. These
arrangements shall take the form of an Exchange of Letters
between Athena represented by the operation commander or,
where there is no operation commander, the administrator, and
the competent administrative authorities of the Member States
or EU institutions concerned.

The Special Committee shall be consulted before any such

2.
arrangement is signed.

Article 12

Administrative arrangements with a third State or an inter-
national organisation

1.
An administrative arrangement may be negotiated with a
third State or an international organisation in order notably to
facilitate procurement in theatre at the most economical condi-
tions taking into account operational constraints. These arrange-
ments shall take the form of an Exchange of Letters between
Athena, represented by the operation commander or, where
there is no operation commander, the administrator, and the
competent administrative authorities of the third State or the
international organisation concerned.

Any such arrangement shall be submitted to the Special

2.
Committee for approval before it is signed.

Article 13

Standing and ad hoc administrative arrangements on
modalities for the payment of third States' contributions

1.
In the framework of the agreements concluded between
the EU and third States indicated by the Council as potential
contributors to EU operations or as contributors to a specific
EU operation, the administrator shall negotiate with these third
States standing or ad hoc administrative arrangements, respec-
tively. These arrangements shall take the form of an exchange of
Letters between Athena and the competent administrative
services of the third States concerned establishing the modalities
necessary to facilitate swift payment of contributions to any
future EU military operation.

2.
Pending the conclusion of the agreements referred to in
paragraph 1, the administrator may take the necessary measures
to facilitate payments by the contributing third States.

3.
The administrator shall inform the Special Committee in
advance of the envisaged arrangements, before signing them on
behalf of Athena.

4. When a military operation is launched by the Union, the
administrator shall, for the amounts of contributions decided by
the Council, implement the arrangements with the third States
contributing to that operation.

CHAPTER 4

BANK ACCOUNTS

Article 14

Opening and purpose

The administrator shall open one or more bank accounts

1.
on behalf of Athena.

Any bank account shall be opened at a first-rate financial

2.
institution with its head office in a Member State.

3.
The contributions from contributing States shall be paid
into these accounts. They shall be used to pay for the costs
administered by Athena and to make the necessary advances to
the operation commander for the implementation of expendi-
ture relating to the common costs of a military operation. No
bank account may be overdrawn.

Article 15

Management of funds

Any payment

from Athena's account shall require the
1.
joint signature of the administrator or a deputy administrator
on the one hand and the accounting officer or a deputy
accounting officer on the other.

2.
Funds administered by Athena, including those entrusted
to an operation commander, may not be deposited other than
with a first-rate financial
institution in euro in a current or
short-term account.

CHAPTER 5

COMMON COSTS

Article 16

Definition of common costs and periods for eligibility

1.
the
The common costs listed in Annex I shall be at
expense of Athena whenever they are incurred. When entered in
an article of the budget showing the operation to which they
are most related, they shall be regarded as operational costs of
this operation. Otherwise, they shall be regarded as common
costs incurred in preparation for, or following, operations.

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2.
Furthermore, Athena shall bear the operational common
costs listed in Annex II during the period from the approval of
the Crisis Management Concept
the
appointment of the operation commander. In particular circum-
stances, after the Political and Security Committee has been
consulted, the Special Committee may modify the period during
which these costs shall be borne by Athena.

for the operation until

3.
During the active phase of an operation, which runs from
the date on which the operation commander is appointed to the
day on which the operation headquarters ceases its activity,
Athena shall bear as operational common costs:

2.
These exercise common costs shall be composed of, firstly,
incremental costs for deployable or fixed headquarters and,
secondly, incremental costs incurred by EU recourse to NATO
common assets and capabilities when made available for an
exercise.

3.

Exercise common costs shall not include costs related to:

(a) capital acquisitions,

including those related to buildings,

infrastructure and equipment;

(b) the planning and preparatory phase of exercises;

(a) the common costs listed in Annex III-A;

(c) transport, barracks and lodging for forces.

(b) the common costs listed in Annex III-B, when the Council

so decides.

4.
During the active phase of a military supporting action, as
determined by the Council, Athena shall bear as operational
common costs the common costs defined by the Council on a
case-by-case basis by reference to Annex III.

The operational common costs of an operation also
5.
include the expenditure necessary to wind it up, as listed in
Annex IV.

The operation is wound up when the equipment and infrastruc-
ture commonly funded for the operation have found their final
destination and the accounts for the operation have been drawn
up.

6.
No expenditure incurred with a view to covering costs
which would in any case have been borne by one or more
contributing States, a Community institution or an international
organisation, independently of the organisation of an operation,
may be eligible as a common cost.

The Special Committee may decide on a case-by-case basis
7.
in view of particular circumstances, certain incremental
that,
costs other than those listed in Annex IIIB shall be regarded as
common costs for one given operation during its active phase.

The Council and the Special Committee shall be informed
8.
by the Member States,
through the administrator, of cost-
sharing arrangements in which they take part in the context of
an EU operation.

Article 17

Exercises

Article 18

Reference amount

Any joint action by which the Council decides that the Union
will conduct a military operation and any joint action or deci-
sion by which the Council decides to extend a Union operation
shall contain a reference amount for the common costs of this
operation. The administrator shall, with the support in particu-
lar of the Union military staff and,
if he/she is in post, the
operation commander, evaluate the amount judged necessary to
the operation for the planned
cover the common costs of
period. The administrator shall propose this amount through
the Presidency to the Council bodies responsible for examining
the draft joint action or decision.

CHAPTER 6

BUDGET

Article 19

Budgetary principles

1.
The budget, drawn up in euro, is the act which for each
financial year lays down and authorises all the revenue and
expenditure administered by Athena.

All expenditure shall be linked to a specific operation,

2.
except where appropriate for the costs listed in Annex I.

3.
The appropriations entered in the budget are authorised
for the duration of a financial year which begins on 1 January
and ends on 31 December of the same year.

4.

Budget revenue and expenditure must balance.

The common costs of the European Union's exercises shall
1.
be financed through Athena following rules and procedures
similar
to which all participating
Member States contribute.

to those for operations

5.
No revenue nor expenditure may be implemented other
than by allocation to a heading in the budget and within the
limit of the appropriations entered there.

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Article 20

Establishment and adoption of the annual budget

1.
Each year the administrator shall draw up a draft budget
for the following financial year, with the assistance of each
the ‘operational common costs’
operation commander
section. The administrator shall propose the draft budget to the
Special Committee by 31 October at the latest.

for

2.

The draft shall include:

(a) the appropriations deemed necessary to cover the common
costs incurred in preparation for, or further to, operations;

(b) the appropriations deemed necessary to cover the opera-
tional common costs for ongoing or planned operations,
including, where appropriate, to reimburse common costs
which have been prefinanced by a State or third party;

(c) a forecast of the revenue needed to cover expenditure.

3.
The commitment and payment appropriations shall be
classified in titles and chapters grouping expenditure together by
type or purpose, subdivided as necessary into articles. Detailed
comments by chapter or article shall be included in the draft
budget. One specific title shall be dedicated to each operation.
One specific title shall be the general part of the budget and
shall include the common costs incurred in preparation for, or
further to, operations.

4.
Each title may include a chapter entitled ‘provisional
appropriations’. These appropriations shall be entered where
there is uncertainty, based on serious grounds, about
the
amount of appropriations needed or
imple-
menting the appropriations entered.

the scope for

5.

Revenue shall consist of:

(a) contributions payable by the participating and contributing
Member States and, where appropriate, by contributing
third States;

(b) miscellaneous revenue, subdivided by title, which includes
interest received, revenue from sales and the budget outturn
from the previous financial year, after it has been deter-
mined by the Special Committee.

The Special Committee shall approve the draft budget by
the approved

6.
31 December. The administrator shall adopt
budget and notify the participating and contributing States.

Article 21

Amending budgets

1.
In the case of unavoidable, exceptional or unforeseen
circumstances, in particular when an operation arises during the

course of the financial year, the administrator shall propose a
draft amending budget. the draft amending budget substantially
exceeds the reference amount for the operation concerned, the
Special Committee may request the Council to approve it.

2.
The draft amending budget shall be drawn up, proposed,
approved and adopted and notification given in accordance with
the same procedure as the annual budget. However, when the
amending budget is linked to the launch of a Union military
operation, it shall be accompanied by a detailed financial state-
ment on the common costs anticipated for the whole of the
operation. The Special Committee shall discuss it taking account
of its urgency.

Article 22

Transfers

1.
The administrator, where appropriate on the basis of a
proposal by the operation commander, may make transfers of
appropriations. The administrator
inform the Special
Committee of his/her intention, in so far as the urgency of the
situation permits, at least one week in advance. However, the
prior approval of the Special Committee shall be required when:

shall

(a) the planned transfer will amend the total of the appropria-

tions provided for an operation;

or

(b) the planned transfers between chapters during the financial
year exceed 10 % of
the appropriations entered in the
chapter from which the appropriations are being drawn, as
appearing in the adopted budget for the financial year on
the date when the proposal for the transfer in question is
made.

2. When he/she deems this to be necessary for the proper
conduct of an operation, in the three months following the date
of launching of the operation, the operation commander may
make transfers of appropriations allocated for the operation,
in the ‘operational
between articles and between chapters
common costs’ section of the budget. He/she shall inform the
administrator and the Special Committee thereof.

Article 23

Carryover of appropriations

In principle,

the appropriations intended to cover the
1.
common costs incurred in preparation for, or further to, opera-
tions, which have not been committed are cancelled at the end
of the financial year.

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2.
Appropriations intended to cover the cost of storing mate-
rial and equipment administered by Athena may be carried over
once to the following financial year, when a commitment to
that effect was made before 31 December of the current finan-
cial year. Appropriations intended to cover operational common
costs may be carried over if they are necessary for an operation
which has not been fully wound up.

3.
The administrator shall submit proposals for the carrying
over of appropriations from the preceding financial year to the
Special Committee by 15 February. These proposals shall be
deemed approved unless the Special Committee decides other-
wise by 15 March.

5.
The data for the calculation of contributions shall be those
set out in the ‘GNI own resources’ column in the ‘Summary of
financing of the general budget by type of own resource and by
Member State’ table appended to the latest budget adopted by
the European Communities. The contribution of each Member
State from whom a contribution is due shall be proportional to
the share of Gross National Income (GNI) of that Member State
in the total GNI aggregate of the Member States from whom a
contribution is due.

Article 26

Article 24

Schedule for payment of contributions

Anticipated implementation

Once the annual budget has been approved, appropriations may
be used to cover commitments and payments in so far as opera-
tionally necessary.

1. When the Council has adopted a reference amount for a
Union military operation, the contributing Member States, shall
pay their contributions at the level of 30 % of the reference
amount, unless the Council decides on a higher percentage.

CHAPTER 7

CONTRIBUTIONS AND REIMBURSEMENTS

Article 25

Determination of contributions

Payment appropriations

1.
the common costs
incurred in preparation for, or further to, operations which are
not covered by miscellaneous revenue shall be financed by
contributions from the participating Member States.

to cover

Payment appropriations to cover the operational common
2.
costs of an operation shall be covered by contributions from the
Member States and third States contributing to the operation.

The contributions payable by the contributing Member
3.
States for an operation shall be equal to the amount of the
payment appropriations entered in the budget and intended to
cover the operational common costs of that operation, minus
the amounts of the contributions payable for the same opera-
tion by contributing third States pursuant to Article 13.

4.
The breakdown of contributions between the Member
States from whom a contribution is required shall be deter-
mined in accordance with the gross national product scale as
specified in Article 28(3) of the Treaty on European Union and
in accordance with the Council Decision 2000/597/EC, Euratom
of 29 September 2000 on the system of the European Commu-
nities' own resources (1), or any other Council Decision which
may replace it.

The Special Committee, on the basis of a proposal by the
2.
administrator, may decide that additional contributions will be
called before the adoption of an amending budget for the opera-
tion. The Special Committee may decide to refer the matter to
the competent preparatory bodies at the Council.

3. When the appropriations intended to cover the opera-
tional common costs of the operation have been entered in the
budget, the Member States shall pay the balance of the contribu-
tions which they owe for that operation in application of
Article 25 after deduction of the contributions already called
from them for the same operation in the same financial year.
However, when the operation is planned to last more than six
months, the balance of contributions shall be paid in half-yearly
instalments. In such a case, the first instalment shall be paid
within two months of
the
second instalment shall be paid by a deadline to be set by the
Special Committee acting on a proposal from the administrator,
taking into account operational needs. The Special Committee
may depart from these provisions.

the launching of

the operation;

4. When a reference amount or a budget has been adopted,
the administrator shall send the corresponding calls for contri-
butions by letter to the national administrations whose details
have been communicated to him/her.

5. Without prejudice to the other provisions in this Decision,
the contributions shall be paid within 30 days
following
despatch of the relevant call for contributions.

Each contributing State shall pay the bank charges relating

6.
to the payment of its own contribution.

(1) OJ L 253, 7.10.2000, p. 42.

The administrator shall acknowledge receipt of contribu-

7.
tions.

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Article 27

Early financing

1.
In the case of an EU Military Rapid Response operation,
contributions shall be due by contributing Member States at the
level of the reference amount. Without prejudice to Article 26
(3), payments shall be made as defined below.

For the purpose of the early financing of EU Military
the participating Member States

2.
Rapid Response operations,
shall:

(a) either pay contributions to Athena in anticipation;

(b) or, when the Council decides to conduct an EU Military
Rapid Response operation to the financing of which they
contribute, pay their contributions to the common costs of
that operation within five days following despatch of the
call at the level of the reference amount, unless the Council
decides otherwise.

3.
For the purpose referred to above, the Special Committee,
composed of one representative of each of the Member States
which have chosen to pay contributions in anticipation (here-
after anticipating Member States), shall establish provisional
appropriations in a specific title in the budget. These provisional
appropriations shall be covered by contributions payable by the
anticipating Member States within 90 days following despatch
of the call for these contributions.

4. Without prejudice to Article 26(3), the contributions due
by an anticipating Member State for a Rapid Response opera-
tion, up to the level of the contribution it has paid to the provi-
sional appropriations referred to in paragraph 3 of this Article,
shall be payable within 90 days following despatch of the call.
A similar amount may be made available to the operation
commander from the contributions paid in anticipation.

operation, after approval by the anticipating Member States,
may be used up to 50 % of their amount to cover contributions
due to that operation. The contributions paid in anticipation
shall be replenished by the anticipating Member States within
90 days following despatch of the call.

Notwithstanding Article 33(3), the operation commander

8.
may commit and pay the amounts made available to him.

Any Member State may reverse its option by notifying the

9.
administrator at least three months in advance.

Article 28

Reimbursement of prefinancing

1.
A Member State, a third State or, as appropriate, an inter-
national organisation which has been authorised by the Council
to prefinance a part of the common costs of an operation may
obtain reimbursement from Athena by making a request accom-
panied by the necessary supporting documents and addressed to
the administrator at the latest two months after the date of
completion of the operation concerned.

No request for reimbursement may be honoured if it has
2.
not been approved by the operation commander and by the
administrator.

If a request for reimbursement presented by a contributing
it may be deducted from the next call for

3.
State is approved,
contributions addressed to that State by the administrator.

If no call for contributions is anticipated when the request
4.
is approved, or if
for reimbursement
the approved request
would exceed the anticipated contribution, the administrator
shall make payment of the amount to be reimbursed within 30
days, taking account of Athena's cash flow and of what is
the operation
needed to finance
concerned.

common costs of

the

5.
Notwithstanding Article 22, any provisional appropria-
tions referred to under paragraph 3 of this Article which are
used for an operation shall be replenished within 90 days
following despatch of the call.

Reimbursement shall be due in accordance with this Deci-

5.
sion even if the operation is cancelled.

to paragraph 1, any anticipating
6. Without prejudice
Member State may in specific circumstances authorise the
administrator to use its contribution paid in anticipation to
cover its contribution to an operation in which it participates,
other than a Rapid Response operation. The contribution paid
in anticipation shall be replenished by the Member State
concerned within 90 days following despatch of the call.

7. Where funds are required for an operation, other than a
Rapid Response operation, before sufficient contributions to
that operation have been received, contributions paid in antici-
pation by Member States which contribute to financing that

Article 29

Management by Athena of expenditure not included in
common costs

1.
The Special Committee, on the basis of a proposal by the
administrator or a Member State, may decide that the adminis-
trative management of certain expenditure in relation to an
operation, particularly in the area of manpower
support/
messing and laundry, while remaining the responsibility of the
Member State which it concerns, should be entrusted to Athena.

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2.
The Special Committee, in its decision, may authorise the
operation commander to enter into contracts on behalf of the
Member States participating in an operation, for the acquisition
of the supplies described. It may authorise Athena's budget to
prefinance expenditure by the Member States or decide that
Athena will collect the necessary funds from the Member States
in advance to honour the contracts entered into.

3.
Athena shall keep accounts of the expenditure borne by
each Member State the management of which has been
entrusted to it. Each month it shall send each Member State a
statement of the expenditure borne by it and incurred by it or
by its staff during the preceding month, and shall call for the
necessary funds to pay for this expenditure. The Member States
shall pay Athena the funds required within 30 days following
despatch of the call for funds.

Article 30

Interest on late payment

1.
If a State does not fulfil its financial obligations, the Com-
munity rules on interest on late payment determined by
Article 71 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 (1) in relation to
the payment of contributions to the Community budget shall be
applicable by analogy.

2. When payment is late by no more than ten days, no
interest shall be charged. When payment is late by more than
ten days, interests shall be charged for the entire delay.

CHAPTER 8

IMPLEMENTATION OF EXPENDITURE

Article 31

Principles

(c) the scope for beneficiaries to subdelegate their powers.

3.
The implementation of appropriations according to the
principle of the segregation of the authorising officer and the
accounting officer shall be ensured. The duties of authorising
officer and accounting officer shall be mutually incompatible.
Any payment made on funds administered by Athena shall
require the joint signature of an authorising officer and an
accounting officer.

4. Without prejudice to this Decision, when the implementa-
tion of common expenditure is entrusted to a Member State, a
Community institution or, as appropriate, an international orga-
nisation, that State, institution or organisation shall apply the
rules applicable to the implementation of its own expenditure.
When the administrator implements expenditure directly, it shall
comply with the rules applicable to the implementation of the
‘Council’ section of the general budget of the European Commu-
nities.

However the administrator may provide the Presidency
5.
with elements for proposal
the Special
Committee on rules for the implementation of common expen-
diture.

to the Council or

6.
The Special Committee may approve rules for the imple-
mentation of common expenditure which depart from para-
graph 4.

Article 32

Common costs incurred in preparation for or further to,
operations

The administrator shall perform the duties of authorising officer
for expenditure covering the common costs incurred in prepara-
tion for, or further to, operations.

1.
Athena's appropriations shall be used in accordance with
the principles of sound financial management, that is in accord-
ance with the principles of economy, effectiveness and effi-
ciency.

2.
Authorising officers shall be responsible for implementing
Athena's revenue or expenditure in accordance with the princi-
ples of sound financial management to ensure that the require-
ments of legality and regularity are complied with. The author-
ising officers shall make budgetary and legal commitments, clear
and authorise expenditure and carry out actions prior to this
implementation of appropriations. An authorising officer may
delegate his/her duties by a decision determining:

Article 33

Operational common costs

1.
The operation commander shall carry out the duties of
authorising officer for expenditure covering the operational
common costs of the operation he/she commands. However,
the administrator shall carry out the duties of authorising officer
for expenditure covering the operational common costs incurred
during the preparatory phase of a specific operation, which are
implemented directly by Athena, or related to the operation
after the end of its active phase.

(a) staff at an appropriate level for such delegation;

(b) the extent of the conferred powers; and

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

2.
The sums required for the implementation of expenditure
on an operation shall be transferred by the administrator from
Athena's bank account to the operation commander, upon his/
her request, into the bank account opened on behalf of Athena,
of which the operation commander has provided the details.

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3.
By way of derogation from Article 19(5), the adoption of
a reference amount shall activate the right of the administrator
and the operation commander, each in his/her area of compe-
tence, to commit and pay expenses for the operation concerned
up to 30 % of the reference amount, unless the Council should
set a higher percentage. The Special Committee, on the basis of
a proposal from the administrator, may decide that additional
expenditure may be
Special
Committee may decide to refer the question to the competent
preparatory bodies at the Council through the Presidency. This
derogation shall no longer apply from the date of adoption of a
budget for the operation concerned.

committed and paid. The

4.
During the period prior to the adoption of a budget for
an operation, the administrator and the operation commander
or his/her representative shall report to the Special Committee
every month, each reporting on the matters concerning him/
her, as regards the expenses which are eligible as common costs
for that operation. The Special Committee, on the basis of a
proposal by the administrator, the operation commander or a
Member State, may issue directives on the implementation of
expenditure during this period.

5.
By way of derogation from Article 19(5), in the case of
imminent danger to the lives of personnel involved in a Union
military operation, the operation commander for that operation
may implement the necessary expenditure to save the lives of
those personnel, in excess of the appropriations entered in the
budget. He/she shall inform the administrator and the Special
Committee as soon as possible. In such a case, the administrator
shall, liaising with the operation commander, propose the trans-
fers needed to finance this unexpected expenditure. If it is not
possible to ensure sufficient funding for such expenditure by
means of a transfer,
shall propose an
amending budget.

the administrator

Committee, taking into account operational needs and financial
criteria. The final destination may be as follows:

(a) in the case of infrastructure, be sold or transferred through
Athena to the host country, a Member State or a third
party;

(b) in the case of equipment, be sold through Athena to a
Member State, the host country or a third party, or be
stored and maintained by Athena, a Member State or a third
party.

5.
Equipment and infrastructure shall be sold to a contri-
buting State, the host country or a third party for their market
value, or, where no market value can be determined, taking
account of the relevant rate of depreciation.

Sale or transfer to the host country or a third party shall
6.
be in accordance with the security rules in force, particularly
within the Council, the contributing States or NATO, as appro-
priate.

7. When it is decided that Athena shall retain equipment
acquired for an operation, the contributing Member States may
ask for financial compensation from the other participating
Member States. The Special Committee, composed of the repre-
sentatives of all the participating Member States, shall take the
from the
appropriate decisions on the basis of a proposal
administrator.

CHAPTER 10

ACCOUNTING AND INVENTORY

Article 35

Principles

CHAPTER 9

FINAL DESTINATION OF EQUIPMENT AND INFRASTRUCTURE
FINANCED IN COMMON

When the implementation of common expenditure has been
entrusted to a Member State, a Community institution or, as
appropriate, an international organisation, that State, institution
or organisation shall apply the rules which are applicable to
accounting for its own expenditure and its own inventory.

Article 34

1. With a view to winding up the operation which he/she
has commanded, the operation commander shall act as neces-
sary to find a final destination for the equipment and infrastruc-
that operation. He/she shall
ture acquired in common for
propose to the Special Committee the relevant rate of deprecia-
tion as necessary.

The administrator shall manage the equipment and infra-
2.
structure remaining after the end of the active phase of the
operation, with a view if necessary to finding its final destina-
tion. He/she shall propose to the Special Committee the relevant
rate of depreciation as necessary.

The depreciation rate for equipment,

3.
infrastructure and
other assets shall be approved by the Special Committee at the
earliest time possible.

4.
The final destination of equipment and infrastructure
financed in common shall be approved by the Special

Article 36

Accounting for operational common costs

The operation commander shall keep accounts of
transfers
received from Athena, of expenditure he/she has committed and
of payments made, as well as an inventory of the movable prop-
erty financed by the Athena budget and used for the operation
which he/she commands.

Article 37

Consolidated accounts

1.
The accounting officer shall keep the accounts of contribu-
tions called for and transfers made. He/she shall also draw up
the accounts for the common costs incurred in preparation for,
or further to, operations, and for operational expenditure imple-
mented under the direct responsibility of the administrator.

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2.
The accounting officer shall draw up the consolidated
accounts for Athena's revenue and expenditure. Each operation
commander shall send him/her the accounts for the expenditure
he/she has committed and the payments he/she has made, as
well as for the prefinancing he/she has approved to cover the
operational common costs of
the operation which he/she
commands.

CHAPTER 11

AUDIT AND PRESENTATION OF ACCOUNTS

Article 38

Regular reports to the Special Committee

the administrator shall present

Every three months,
to the
Special Committee a report on the implementation of revenue
and expenditure during the preceding three months and since
the beginning of the financial year. To this end, every operation
commander shall provide the administrator in good time with a
report on expenditure relating to the operational common costs
of the operation which he/she commands.

Article 39

Auditing the accounts

1. When the implementation of Athena's expenditure has
been entrusted to a Member State, a Community institution or
an international organisation, that State, institution or organisa-
tion shall apply the rules which apply to the auditing of its own
expenditure.

2.
However, the administrator or persons appointed by him/
her may at any time carry out an audit of the common costs of
Athena incurred in preparation for, or further to, operations, or
the operational common costs of an operation. Furthermore,
the Special Committee, on the basis of a proposal by the admin-
istrator or a Member State, may at any time appoint external
auditors, whose tasks and conditions of employment it shall
determine.

the following year

3. With a view to external audits, a six-member college of
auditors shall be established. Each year, the Special Committee
two
shall appoint as of 1 January of
members for a three-year period, renewable once, from candi-
dates proposed by the Member States. The Special Committee
may extend a member's mandate by up to six months. The
candidates must be members of a national audit body in a
Member State and offer adequate guarantees of security and
independence. They must be available to carry out tasks on
behalf of Athena as needed. In carrying out these tasks:

(a) the members of the college shall continue to be paid by
their audit body of origin and shall only receive from
Athena reimbursement of their mission expenses in accord-
ance with the rules applicable to officials of the European
Communities of an equivalent grade;

(b) they shall neither request nor receive instructions other than
from the Special Committee; within its audit mandate the
College of Auditors and its members shall be completely

independent and solely responsible for the conduct of the
external audit;

(c) they shall only report on their

task to the Special

Committee;

(d) they shall check during the financial year as well as ex post,
through controls on the spot as well as on supporting docu-
ments, that expenditure financed or pre-financed through
Athena is implemented in accordance with the legislation
applicable and the principles of sound financial manage-
ment,
in accordance with the principles of economy,
effectiveness and efficiency, and that internal controls are
adequate.

i.e.

Each year, the College of auditors shall elect to change or extend
its chairman from amongst its members. It shall adopt the rules
applicable to audits carried out by its members in accordance
with the highest international standards. The College of Auditors
shall approve the audit reports drawn up by its members before
their
transmission to the administrator and to the Special
Committee.

The Special Committee may decide on a case-by-case basis

4.
and upon specific motivations to use other external bodies.

5.
The persons responsible for auditing Athena's expenditure
must, before carrying out their task, have received clearance for
access to classified information up to at least ‘Secret UE’ level
held by the Council, or equivalent clearance from a Member
State or NATO, as appropriate. Those persons shall ensure that
they respect the confidentiality of the information and protect
the data of which they acquire knowledge during their audit
task, in accordance with the rules applicable to that information
and data.

6.
The administrator and the persons responsible for auditing
Athena's expenditure shall have access without delay and
without giving prior notice to the documents and to the
contents of all data supports relating to that expenditure, and to
the premises where those documents and supports are kept.
They may make copies. The persons involved in implementing
Athena's expenditure shall give the administrator and the
persons responsible for the audit of that expenditure the neces-
sary assistance in performing their task.

7.
The cost of the audits carried out by auditors acting on
behalf of Athena shall be considered as a common cost to be
borne by Athena.

Article 40

Annual presentation of accounts

Each operation commander

1.
shall provide Athena's
accounting officer by 31 March following the end of the finan-
cial year, or within four months following the end of the opera-
tion which he/she commands, whichever is the earlier, with the
necessary information to establish the annual accounts for
common costs,
for expenditure pre-
financed and reimbursed pursuant to Article 29 and the annual
activity report.

the annual accounts

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2.
The administrator, with the assistance of the accounting
officer and each operation commander, shall establish and
provide to the Special Committee and the College of auditors,
by 30 April following the end of the financial year, the provi-
sional annual accounts and the annual activity report.

submit to the Special Committee the management accounts and
the balance sheet for that operation, at least up to the date on
which it was completed, and,
if possible, up to the date on
which it was wound up. The deadline imposed on the adminis-
trator may not be less than four months from the date on
which the operation was completed.

the

accounting officer

3.
The Special Committee shall be provided by 31 July
following the end of the financial year, by the College of Audi-
tors with an annual audit report and by the administrator,
assisted by
and each operation
commander, with Athena's final annual accounts. The Special
Committee shall examine by 30 September following the end of
the financial year the annual accounts in the light of the Colle-
ge's audit report, with a view to granting a discharge to the
administrator,
and each operation
commander.

accounting officer

the

All accounts and inventories shall be retained, each at his/
4.
her
level, by the accounting officer and each operation
commander for a period of five years from the date on which
the corresponding discharge was granted.

5.
The Special Committee shall decide to enter the balance of
the budget outturn for a financial year for which the accounts
have been approved in the budget for the following financial
year, as revenue or expenditure depending on the circumstances,
by means of an amending budget.

6.
That part of the balance of the budget outturn for a finan-
cial year which comes from the implementation of appropria-
tions intended to cover common costs incurred in preparation
for, or further to, operations, shall be entered against the next
contributions from participating Member States.

That part of the balance of the budget outturn which
7.
comes from the implementation of appropriations intended to
cover the operational common costs of a given operation shall
be entered against the next contributions from the Member
States which have contributed to that operation.

8.
If reimbursement cannot be done by deduction from the
contributions due to Athena, the balance of the budget outturn
shall be repaid to the Member States concerned.

9.
Each Member State participating in an operation shall
provide on a voluntary basis information by 31 March each
year to the administrator where appropriate through the Opera-
tion Commander, on the incremental costs it has incurred for
the operation during the previous financial year. This informa-
tion shall be broken down to show the main items of expendi-
ture. The administrator shall compile this information in order
to provide the Special Committee with an overview of the incre-
mental costs of the operation.

Article 41

Presentation of the accounts of an operation

1. When an operation is complete, the Special Committee
may decide, on the basis of a proposal by the administrator or
by a Member State, that the administrator, with the assistance of
the accounting officer and of the operation commander, shall

If the management accounts and balance sheet cannot,
2.
within the given deadline, include the revenue and expenditure
connected with the winding up of that operation, then that
revenue and expenditure shall appear in the annual management
account and balance sheet for Athena and shall be examined by
the Special Committee in connection with the annual presenta-
tion of accounts.

3.
The Special Committee shall approve the management
account and balance sheet for the operation which have been
submitted to it. It shall grant a discharge to the administrator,
the accounting officer and each operation commander for the
operation in question.

4.
If reimbursement cannot be done by deduction from the
contributions due to Athena, the balance of the budget outturn
shall be repaid to the Member States concerned.

CHAPTER 12

LEGAL LIABILITY

Article 42

The conditions governing the disciplinary or criminal
1.
liability of
the operation commander, the administrator and
other staff made available in particular by the Community insti-
tutions or Member States in the event of misconduct or negli-
gence in the implementation of the budget shall be governed by
the Staff Regulations or the arrangements applicable to them. In
addition, Athena may at its own initiative or at the request of a
contributing State bring a civil action against the abovemen-
tioned staff.

2.
In no case may the European Communities or the Secre-
tary-General of the Council be held liable by a contributing
State as a result of
their duties by the
the performance of
administrator, the accounting officer or the staff assigned to
them.

3.
The contractual liability which may arise from contracts
concluded in the context of implementation of the budget shall
be covered through Athena by the contributing States. It shall
be governed by the law applicable to the contracts in question.

In the case of non-contractual liability, any damage caused
4.
by the operation headquarters, force headquarters and compo-
nent headquarters of the crisis structure, the composition of
which shall be approved by the operation commander, or by
their staff in the course of their duties shall be covered through
in accordance with the
Athena by the contributing States,
general principles common to the laws of the Member States
and the Staff Regulations of the forces, applicable in the theatre
of operations.

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5.
the
In no case may the European Communities or
Member States be held liable by a contributing State for
contracts concluded in the framework of budget implementation
or for damage caused by the units and departments of the crisis
structure, the composition of which shall be approved by the
operation commander, or by their staff in the course of their
duties.

References made to the repealed Decision shall be construed as
being made to this Decision and should be read in accordance
with the correlation table in Annex VI.

Article 45

Taking of effect

This Decision shall take effect on the day of its adoption.

Article 43

Review

Article 46

Publication

including its Annexes, shall be reviewed after
This Decision,
every operation and at least every 18 months. The first review
shall take place before end 2004 at the latest. Athena's manage-
ment bodies shall contribute to such reviews.

This Decision shall be published in the Official Journal of the
European Union.

Done at Brussels, 14 May 2007.

Article 44

Repeal

Decision 2004/197/CFSP is hereby repealed.

For the Council

The President

F.-W. STEINMEIER

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ANNEX I

Common costs borne by Athena whenever they are incurred

In cases when the following common costs cannot be linked directly to a specific operation, the Special Committee may
decide to allocate the corresponding appropriations to the general part of the annual budget. These appropriations
should, as much as possible, be entered in articles showing the operation to which they are most related.

1. Mission expenditure incurred by the operation commander and his/her staff for submitting an operation's accounts to

the Special Committee

2. Indemnities for damages and costs resulting from claims and actions to be paid through Athena

3. Costs pursuant to any decision to store material which was acquired in common for an operation (where these costs

are attributed to the general part of the annual budget, a link to a specific operation shall be indicated).

The general part of the annual budget shall furthermore include appropriations, where necessary, to cover the following
common costs in operations to the financing of which the participating Member States contribute:

1. Banking costs

2. Auditing costs

3. Common costs relative to the preparatory phase of an operation as defined at Annex II.

ANNEX II

Operational common costs relative to the preparatory phase of an operation borne by Athena

Incremental costs of transport and accommodation necessary for exploratory missions and preparations (in particular
fact-finding missions and reconnaissance) by military forces with a view to a specific Union military operation.

Medical services: the cost of emergency medical evacuations (Medevac) of persons taking part in exploratory missions and
preparations by military forces with a view to a specific Union military operation, when medical treatment cannot be
provided in theatre.

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ANNEX III

III-A

Operational common costs relative to the active phase of operations always borne by Athena

For any Union military operation, Athena will bear as operational common costs the incremental costs required for the
operation defined below.

1. Incremental costs for (deployable or fixed) headquarters for EU-led operations or exercises

(a) Headquarters (HQ):

operation, force and component headquarters.

(b) Operation Headquarters (OHQ):

the static, out-of-area headquarters of the operation commander, which is
responsible for building up,
launching, sustaining, and recovering an EU
force;

The definition of common costs applicable to an OHQ for an operation shall
also be applicable to the General Secretariat of the Council and Athena in so
far as they are acting directly for that operation;

(c) Force Headquarters (FHQ):

the headquarters of an EU force deployed to the area of operations;

(d) Component Headquarters (CCHQ):

the headquarters of an EU component commander deployed for the opera-
tion (i.e. air, land, maritime and other specific functions commanders that
could be deemed necessary to designate depending on the nature of the
operation);

(e) transport costs:

transport to and from the theatre of operations to deploy, sustain and recover
FHQs and CCHQs; transport costs incurred by the OHQ necessary to an
operation;

(f) administration:

additional office and accommodation equipment, contractual services and
utilities, maintenance costs of the buildings;

(g) locally hired personnel:

(h) communications:

civilian personnel, international consultants and locally hired (national and
expatriate) personnel needed for the conduct of the operation over and above
the normal operational requirements (including any overtime compensation
payments);

capital expenditure for the purchase and the use of additional communica-
tions and IT equipment and costs for rendered services (lease and mainte-
nance of modems, telephone lines, satphones, cryptofax, secure lines, Internet
providers, data lines, local area networks);

(i) transportation/travel

(excluding
‘per diem’ costs) within the opera-
tions area of HQs:

expenditure related to vehicle transportation and other travel by other means
and freight costs, including travel by national augmentees and visitors; incre-
mental costs of fuel over and above what normal operations would have cost;
lease of additional vehicles; costs of official journeys between the operational
location and Brussels and/or EU-organised meetings; third-party insurance
countries upon international organisations
costs
conducting operations on their territory;

imposed by

some

(j) barracks
ture:

and

lodging/infrastruc-

expenditure for acquisition, rental or refurbishing of required HQ facilities in
theatre (rental of buildings, shelters, tents), if required;

(k) public information:

costs related to information campaigns and to inform media at OHQ and
FHQ, in accordance with the information strategy developed by the opera-
tional HQ;

(l) representation and hospitality:

representational costs; costs at HQ level necessary for the conduct of an
operation.

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2. Incremental costs incurred for providing support to the force as a whole:

The costs defined below are those incurred as a consequence of the force deployment to its location:

(a) works for deployment/infrastruc-

ture:

(b) identification marking:

expenditure absolutely needed for the force as a whole to fulfil its mission
(common used airport, railway, harbours, roads, including points of disem-
barkation and forward assembly areas; power and water supply, static force
protection, storage facilities, parking lots; engineering support);

specific identification marks, ‘European Union’ identity cards, badges, medals,
flags in European Union colours or other Force or HQ identification marking
(excluding clothes, hats or uniforms);

(c) medical services:

emergency medical evacuations (Medevac).

3. Incremental costs incurred by EU recourse to NATO common assets and capabilities made available for an EU-led

operation.

The cost for the European Union of the application for one of its military operations of the arrangements between the
EU and NATO relating to release, monitoring and return or recall of NATO common assets and capabilities made
available for an EU-led operation. Reimbursements by NATO to the EU.

4. Incremental costs incurred by the EU for goods, services or works included in the list of common costs and made
available in an EU-led operation by a Member State, an EU institution, a third State or an international organisation
pursuant to an arrangement referred to at Articles 11 and 12. Reimbursements by a State, an EU institution or an
international organisation based on such an arrangement.

III-B

Operational common costs relative to the active phase of a specific operation, borne by Athena when the
Council so decides

Transport costs:

Barracks and lodging/infrastructure:

Multinational task-force headquarters:

Acquisition of information:

transport to and from the theatre of operations to deploy, support and recover
the forces necessary for the operation.

expenditure for acquisition, rental or refurbishing of premises in theatre (rental
of buildings, shelters, tents), as necessary for the forces deployed for the opera-
tion.

the multi-national headquarters of EU task-forces deployed in the area of opera-
tion

acquisition of information (satellite images; theatre level intelligence, reconnais-
including Air-to-Ground Surveillance (AGSR);
sance and surveillance (ISR),
human intelligence).

III-C

Operational common costs borne by Athena when requested by the Operation Commander and approved by
the Special Committee

(a) essential additional equipment: the rental or purchase in the course of the operation of unforeseen specific equipment
essential for the execution of the operation, in so far as the purchased equipment is not repatriated at the end of the
mission;

(b) medical services: Roles 1, 2 and 3 facilities in theatre;

(c) acquisition of information: acquisition of information (satellite images; theatre level intelligence, reconnaissance and

surveillance (ISR), including Air-to-Ground Surveillance (AGSR); human intelligence);

(d) other critical theatre-level capabilities: theatre-level capabilities (demining within theatre in so far as necessary to the
operation; chemical, biological, radiological and nuclear protection (CBRN); fuel storage and supply facilities; storage
and destruction of arms and ammunitions collected within the area of operation), in accordance with the Joint Action.

13.6.2007

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ANNEX IV

Operational common costs relative to the winding-up of an operation, borne by Athena

Costs incurred for finding the final destination for the equipment and infrastructure commonly funded for the operation.

Incremental costs of drawing up the accounts for the operation. The eligible common costs shall be determined in accord-
ance with Annex III, keeping in view the fact that the staff needed to draw up the accounts belong to the headquarters for
that operation, even after the latter has ceased its activities.

ANNEX V

Repealed Decision with its successive amendments

Council Decision 2004/197/CFSP

Council Decision 2004/925/CFSP

Council Decision 2005/68/CFSP

Council Decision 2007/91/CFSP

(OJ L 63, 28.2.2004, p. 68).

(OJ L 395, 31.12.2004, p. 68).

(OJ L 27, 29.1.2005, p. 59).

(OJ L 41, 13.2.2007, p. 11).

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Official Journal of the European Union

13.6.2007

ANNEX VI

Correlation Table

Decision 2004/197/CFSP

This Decision

Articles 1 to 10

Articles 1 to 10

Article 10a

Article 10b

Article 11

Article 12

Article 13

Article 11

Article 12

Article 13

Article 14

Article 15

Article 14(1) to (3)

Article 16(1) to (3)

Article 14(3a)

Article 14(4)

Article 14(5)

Article 14(6)

Article 14(7)

Article 15

Article 16

Article 17

Article 18

Article 19

Article 20

Article 21

Article 22

Article 23

Article 24(2)

Article 24(3)

Article 24(4)

Article 24(5)

Article 24(6)

Article 24(7)

Article 24(8)

Article 16(4)

Article 16(5)

Article 16(6)

Article 16(7)

Article 16(8)

Article 17

Article 18

Article 19

Article 20

Article 21

Article 22

Article 23

Article 24

Article 25

Article 26(1)

Article 26(2)

Article 26(3)

Article 26(4)

Article 26(5)

Article 26(6)

Article 26(7)

Article 25(1) to (6)

Article 27(1) to (6)

Article 25(9)

Article 25(7)

Article 25(8)

Article 26

Article 27

Article 28

Article 29

Article 30

Article 31

Article 32

Article 27(7)

Article 27(8)

Article 27(9)

Article 28

Article 29

Article 30

Article 31

Article 32

Article 33

Article 34

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L 152/33

Decision 2004/197/CFSP

This Decision

Article 33

Article 34

Article 35

Article 36

Article 35

Article 36

Article 37

Article 38

Article 37(1) and (2)

Article 39(1) and (2)

Article 37(4)

Article 37(5)

Article 37(6)

Article 37(7)

Article 37(8)

Article 39(3)

Article 39(4)

Article 39(5)

Article 39(6)

Article 39(7)

Article 38(1) and (2)

Article 40(1) and (2)

Article 38(2a)

Article 38(3)

Article 38(4)

Article 38(5)

Article 38(6)

Article 38(7)

Article 38(8)

Article 39

Article 40

Article 42

—

Article 43, first sentence

Article 43, second sentence

Annex I, first subparagraph, point 2

Annex I, first subparagraph, point 3

Annex I, first subparagraph, point 5

Annex I, second subparagraph

Annexes II to IV

—

—

Article 40(3)

Article 40(4)

Article 40(5)

Article 40(6)

Article 40(7)

Article 40(8)

Article 40(9)

Article 41

Article 42

Article 43

Article 44

Article 45

Article 46

Annex I, first subparagraph, point 1

Annex I, first subparagraph, point 2

Annex I, first subparagraph, point 3

Annex I, second subparagraph

Annexes II to IV

Annex V

Annex VI