Report on budgetary and financial management for the financial year 2014
Date: 2015-06-02
Institutions: Court of Justice of the European Union
Subjects: financial management, implementation of the budget, publication of accounts








C_2015180EN.01000101.xml










2.6.2015   


EN


Official Journal of the European Union


C 180/1





REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT FOR THE FINANCIAL YEAR 2014
(2015/C 180/01)

TABLE OF CONTENTS


Report on budgetary and financial management during the year 2014








1.

Introduction
2










2.

Overview of budget implementation in 2014
3










3.

Budget implementation in 2014 by chapter
7




Annexes








Annex I:

Comparison by chapter of the implementation of revenue in 2014 with that in 2013
13










Annex II:

Revenue situation in 2014 — Entitlement established and entitlements carried over
15










Annex III:

Comparison by chapter of the implementation of appropriations in 2014 with that in 2013
18










Annex IV:

Details of the implementation of appropriations in 2014 (appropriations for the financial year and appropriations carried over automatically from the previous year)
19










Annex V:

Use of assigned revenue in 2014
28




Report on budgetary and financial management in the financial year 2014


Court of Justice of the European Union

1.   INTRODUCTION

This report, in accordance with Article 142 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (1) of 25 October 2012 on the financial rules applicable to the general budget of the Union (the Financial Regulation) and Article 227 of the rules of application of that financial regulation, is to ‘give an account (for the financial year), both in absolute terms and expressed as a percentage, at least, of the rate of implementation of the appropriations together with summary information on the transfers of appropriations among the various budget items’. It serves also to describe, first, ‘the achievement of the objectives for the year, in accordance with the principle of sound financial management’ and, secondly, ‘the financial situation and the events which have had a significant influence on activities during the year’.
In that context, Chapter 2 of this Report gives an overview of budget implementation in 2014 and Chapter 3 examines in more detail the trends in budget lines by chapter of the budget of the Court of Justice of the European Union (‘the Court’). Lastly, the annexes, by means of tables with figures, provide detailed information on budget implementation in 2014.






With regard to judicial activity sensu stricto, readers are invited to consult the Annual Report of the Court for 2014 on the Curia website (http://curia.europa.eu/jcms/jcms/Jo2_7000), which provides detailed information and statistics concerning the judicial activities of the Court of Justice, the General Court and the Civil Service Tribunal.





In the year 2014 the Court again experienced a striking increase in the pace of its judicial activity. First, a new record was set with, in total, 1  691 cases brought before the three courts, that is to say, the highest number since the judicial system of the European Union was created. Second, with 1  685 cases closed, the institution’s productivity reached a level unparalleled in its history. This intense output had its counterpart in the average length of proceedings, which was reduced.
This good performance does not, however, provide security against the risks of future bottlenecks. If the constant workload of the courts and, above all, the growth in the number of cases before the General Court are incontestable proof of the success of the system, they are also liable to imperil the efficiency of the General Court, especially because that general trend of growth in the number of cases brought should in all probability continue, given, inter alia, the changes made by the Treaty of Lisbon (which extended the jurisdiction (2) of the Court and General Court) and the relatively recent accession of the Republic of Croatia.
That is why, in order to cope with that ever-increasing workload, the Court, at the request of the Presidency of the Council in the second half of 2014, submitted to the Council a proposal for the reinforcement of the General Court which not only repeats the necessity of immediately reinforcing that court with 12 Judges (3) but also falls within a longer perspective of structural change to the General Court and of simplification of the judicial architecture of the European Union (merging of the Civil Service Tribunal — and of its seven Judges — into the General Court in 2016 and further reinforcement of nine Judges in 2019). Furthermore, as regards the Court of Justice itself, the number of Advocates General was increased, one Advocate General taking up his duties in October 2013 and two others arriving in October 2015, in accordance with a decision of the legislative authority (4).
In such a situation of growth in its judicial activity and above and beyond the legislative proposals just mentioned, the Court has continued to explore all avenues that might enable it best to pursue its prime objectives of quality and speed in the handling of cases. The main areas of reform include all spheres of activity: improvement of the regulatory framework and working methods of the judicial bodies (recasting of the Rules of Procedure and crucial progress made in digitalising the flows of documents), strict management of the requirements of multilingualism in full (obligatory in order to communicate with the parties in the language of the case and to ensure that the case-law is disseminated in every one of the Member States) and reducing the relative weight of the horizontal services in order to maintain the working capacity of the cabinets and of the services more directly associated with judicial work.
It is important to emphasise the scale of the increased productivity achieved by the Court, thanks to the coordinated efforts of the courts and of all the support services which made it possible, over the period 2007-2014, for the number of cases closed to rise by 51 %, while the increase in the number of the institution’s staff was limited to 5,8 % over the same period, taking into account enlargement to include Croatia (and to only 2,4 % without that enlargement).
Last, as regards buildings, and after completing the renovation work on the Annex buildings (Erasmus, Thomas More and Annex C buildings) during the financial year 2013, within the period and budget provided for, thereby enabling two buildings previously leased to be vacated, the Court has carried on with the project for the fifth extension to its buildings (5), which will make it possible, as of 2019, to reunite all the Court’s staff on one site (giving up the last building still rented) and so increase the efficiency of its services.
2.   OVERVIEW OF BUDGETARY IMPLEMENTATION IN 2014

2.1.   Revenue

The estimated revenue of the Court of Justice of the European Union for the financial year 2014 was EUR 4 7 3 03  000.
As shown in Table 1 below, the established entitlements in the financial year 2014 come to EUR 4 9 5 27  651 and are 4,7 % higher than estimated.

Table 1


Estimated revenue and entitlements established









(in euros)




Title


Estimated revenue 2014


Established entitlements 2014


% of total










4 —


Revenue accruing from persons working with the institutions and other Union bodies






4 7 3 03  000,00


4 8 0 48  007,40



97,01











5 —


Revenue accruing from the administrative operation of the institution






0,00


1 4 79  413,06



2,99











9 —


Miscellaneous revenue






0,00


230,66



0,00





Total


4 7 3 03  000,00


4 9 5 27  651,12



100,00





%



100,00 %




104,70 %



 




It may be noted that the revenue-entitlements established in Title 4 (chiefly deductions from the remuneration of Members and staff in respect of taxes and social security contributions) represent 97 % of all revenue, while revenue in the other Titles represents only 3 %.

Annexes I and II provide additional information with figures on the whole revenue stream (revenue-entitlements carried over, revenue-entitlements established and revenue-entitlements collected).
As regards revenue from entitlements carried over from the preceding financial year, Table 2 below shows that revenue in Title 5 represents the greater part of the total revenue from entitlements carried over and collected in 2014 (77 %).

Table 2


Revenue from entitlements carried over









(in euros)




Title


Carried over 2013 to 2014


Revenue from entitlements carried over


% of total










4 —


Revenue accruing from persons working with the institutions and other Union bodies






1 05  398,10


47  897,31



22,94











5 —


Revenue accruing from the administrative operation of the institution






1 73  970,20


1 60  910,66



77,06











9 —


Miscellaneous revenue






0,00


0,00



0,00





Total


2 79  368,30


2 08  807,97



100,00





%



100,00 %




74,74 %



 




2.2.   Expenditure

2.2.1.   Appropriations in the financial year

The appropriations for expenditure entered in the Court’s budget for the financial year 2014 came to EUR 35 5 3 67  500.
As shown in Table 3 below, budget implementation for the financial year 2014 amounts to EUR 35 1 7 00  183 and represents a rate of use of final appropriations of 99 %, well above the rate in 2013 (96,3 %).
That increase is attributable, essentially, to the consequences, for the budget for the year 2014, of the agreement concluded on 4 March 2014 by the Parliament, the Council and the Commission concerning an additional adjustment of + 0,8 % to the remuneration and pensions of the Members and staff of the institution for the financial year 2012. That adjustment had, as it did for all the institutions and bodies of the European Union, retroactive effect as from 1 July 2012, whereas the budgetary authority had not allowed the corresponding appropriations to be entered in the budget for the year 2014 pending the resolution of the dispute between the Commission and the Council concerning the adjustments in 2011 and 2012, and also on account of the decision freezing salaries and pensions for the years 2013 and 2014. It is to be borne in mind too that the rate of implementation for the financial year 2013 was, for all the institutions (6), abnormally low, on account of the differences between the rates of adjustments to remuneration finally decided and the higher assumptions proposed by the Commission when the budget for 2013 was drawn up.
Generally, as in previous years, it may be observed that 76 % of the budget implemented by the Court is allocated to expenditure on the Members and staff (expenditure in Title 1), nearly all of the balance concerning expenditure on infrastructure (Title 2), particularly buildings and information technology.

Table 3


Commitments of appropriations in the financial year









(in euros)




Title


Appropriations in the financial year 2014


Commitments in the financial year 2014


% of total










1 —


Persons working with the institution






26 9 5 32  000,00


26 7 4 57  359,75



76,05











2 —


Buildings, furniture, equipment and miscellaneous operating expenditure






8 5 7 83  500,00


8 4 2 25  764,15



23,95











3 —


Expenditure resulting from special functions carried out by the institution






52  000,00


17  059,64



0,00











10 —


Other expenditure






0,00


0,00



0,00





Total


35 5 3 67  500,00


35 1 7 00  183,54



100,00





%



100,00 %




98,97 %



 





Annexes III and IV provide detailed additional data with figures on the use of appropriations in the financial year 2014 (comparison with 2013 and details of implementation by budget line).
2.2.2.   Appropriations carried over


Table 4 below shows that, of the appropriations carried over from 2013 to 2014, the total of which was EUR 1 6 2 26  484, a very large proportion was used, as had previously been the case in 2013 (85 % in 2014 as compared with 84 % in 2013).

Table 4


Use of appropriations carried over









(in euros)




Titre


Appropriations carried over 2013 to 2014


Payments out of appropriations carried over


Cancellations










1 —


Persons working with the institution






3 9 21  431,38


2 8 03  929,67


1 1 17  501,71










2 —


Buildings, furniture, equipment and miscellaneous operating expenditure






1 2 2 93  239,43


1 1 0 10  077,35


1 2 83  162,08










3 —


Expenditure resulting from special functions carried out by the institution






11  813,58


5  000,00


6  813,58










10 —


Other expenditure






0,00


0,00


0,00




Total


1 6 2 26  484,39


1 3 8 19  007,02


2 4 07  477,37




%



100,00 %




85,16 %




14,84 %






Annex IV provides additional detailed information with figures on the use of appropriations carried over from 2013 to 2014.
2.2.3.   Appropriations corresponding to assigned revenue

In accordance with Article 21 of the Financial Regulation, certain revenue may be assigned to the financing of specific items of expenditure. Such assigned revenue represents, therefore, additional appropriations that may be used by the Court.

Table 5 below shows details, by chapter, of the sums of assigned revenue carried over from one financial year to another, and of the assigned revenue established and collected during the financial year.

Table 5


Use of assigned revenue











(in euros)




Title


Assigned revenue carried over 2013 to 2014


Assigned revenue 2014


Payments 2014


Cancellation of assigned revenue for 2013 not eligible for carrying over


Assigned revenue carried over 2014 to 2015










1 —


Persons working with the institution






1 81  030,42


4 95  026,49


25  323,64


1 65  106,93


4 85  626,34










2 —


Buildings, furniture, equipment and miscellaneous operating expenditure






4 05  922,11


1 1 19  312,49


6 96  656,32


6  171,78


8 22  406,50










3 —


Expenditure resulting from special functions carried out by the institution






9  523,40


9  539,58


4  000,00


5  523,40


9  539,58










10 —


Other expenditure






0,00


0,00


0,00


0,00


0,00




Total


5 96  475,93


1 6 23  878,56


7 25  979,96


1 76  802,11


1 3 17  572,42




The appropriations of assigned revenue established during the financial year 2014 come to EUR 1 6 23  879, nearly 80 % of which corresponds to revenue from:






—


application of the service/contracts agreement with the Office of Publications or the Commission (EUR 5 52  886),










—


refunds from insurance companies (EUR 2 82  995),










—


reimbursement of buildings-related costs in respect of areas made available to other institutions and reimbursement of expenditure by staff such as telephone calls or public transport (EUR 1 69  754),










—


income from the sale of electricity produced by the panels of photovoltaic cells (EUR 1 32  910),










—


the sale of the Court’s publications such as the case reports (EUR 1 15  390).





Annex V provides additional detailed information with figures on the use of assigned revenue.
2.2.4.   Transfers of appropriations

In the course of the financial year 2014, as shown in Table 6, the Court made 15 budget transfers pursuant to Articles 25 and 27 of the Financial Regulation, representing a total of EUR 4 3 14  550, or 1,2 % of final appropriations. The effects of the transfers can be seen at item level in Annex IV.
In accordance with the provisions of Articles 25(1) and 25(2) of the Financial Regulation, three transfers of appropriations were the subject of notification to the budgetary authority. Those transfers amount in total to EUR 1 7 95  000. Of that amount, half (EUR 8 97  000) was used to reinforce certain lines of appropriations in Title 1 to meet the adjustment of + 0,8 % in remuneration and pensions borne in 2014 (and its retroactive effect since 1 July 2012), and certain requests to retire that could not have been foreseen when the budget was drawn up in early 2013. As to the other half (EUR 8 98  000), the reinforcements were intended to supplement the funding of priority IT projects.

Table 6


Transfers of appropriations








(in euros)




Type of transfer


Number of transfers in 2014


Total amount transferred




Title to title


1


8 97  000,00




Chapter to chapter


2


8 98  000,00




Article to article


0


0,00




Item to item


12


2 5 19  550,01




Total


15


4 3 14  550,01




3.   BUDGET IMPLEMENTATION IN 2014 BY CHAPTER

3.1.   TITLE 1 — Persons working with the institution

As shown in Table 7 below, the final budget funding of Title 1 for the financial year 2014 comes to EUR 26 9 5 32  000. This funding represents 76 % of the Court’s total budget. Those appropriations were committed to the extent of EUR 26 7 4 57  360, a rate of implementation appreciably higher than that in 2013 (99,2 % in 2014, as against 95,4 % in 2013).

Table 7


Use of appropriations in the financial year









(in euros)




Title 1


Appropriations in the financial year 2014


Commitments in the financial year 2014


% of implementation










1 0 —


Members of the institution






3 4 4 21  500,00


3 3 9 60  931,78



98,66











1 2 —


Officials and temporary staff






21 2 6 86  000,00


21 1 3 73  200,09



99,38











1 4 —


Other staff and external services






1 6 9 77  000,00


1 6 8 50  474,14



99,25











1 6 —


Other expenditure relating to persons working with the institution






5 4 47  500,00


5 2 72  753,76



96,79





Total


26 9 5 32  000,00


26 7 4 57  359,75



99,23





3.1.1.   Chapter 1 0 — Members of the institution

The final appropriations in this Chapter, amounting to EUR 3 4 4 21  500, were committed to the extent of EUR 3 3 9 60  932, which explains the high rate of implementation of 98,66 % (as against 96,47 % in 2013).
This rise in the rate of implementation of the appropriations in Chapter 1 0 is in large part attributable to the additional sums paid to Members, former Members and recipients of survivors’ pensions, as a result of the agreement mentioned above concerning the adjustment to remuneration and pensions of + 0,8 % with retroactive effect on 1 July 2012.
This payment of arrears of salaries and pensions, and the necessity of settling certain requests for pensions that were not foreseeable when the budget for 2014 was drawn up in early 2013, necessitated the reinforcement of the appropriations in Chapter 1 0 by a transfer of EUR 6 72  000 from the appropriations in Title 2.
3.1.2.   Chapter 1 2 — Officials and temporary staff

The final appropriations in this Chapter, amounting to EUR 21 2 6 86  000, were committed to the extent of EUR 21 1 3 73  200, which explains a very high rate of implementation of 99,38 % (as against 96,43 % in 2013).
It is to be borne in mind that Chapter 1 2 represents the largest volume of appropriations in the Court’s budget (some 60 % of the total budget). The surplus established at the end of the financial year is, therefore, in general quite tiny, having regard both to the total amount of those appropriations and to the difficulties of making budget estimates nearly 12 months ahead, using numerous forecasting parameters that are necessarily only estimates (rate of salary increases, rate of inflation, tempo of recruitment or turnover, rate of standard abatement, etc.)
Beyond that general observation, implementation of the appropriations for the financial years 2013 and 2014 is notable for the following features that should be borne in mind. So far as the financial year 2014 is concerned, the rise in the rate of implementation of the appropriations in Chapter 1 2 is in large part due to the additional sums paid to the officials and temporary staff of the institution in accordance with the abovementioned agreement on the adjustment to remuneration and pensions of + 0,8 % as from 1 July 2012. In contrast, for the financial year 2013, the rate of implementation of the appropriations in Chapter 1 2 was abnormally low because of differences between the rates of adjustment of remuneration and pensions finally decided and the higher assumptions proposed by the Commission when the budget for 2013 was drawn up.
It is important to emphasise that, above and beyond those very specific variations in the rate of implementation of appropriations, the proportion of posts occupied remains at the very high rate of 98 % at the Court, the proportion of vacant posts being around 2 % on average, a figure corresponding to normal turnover of staff. Those good results are the fruit of a very active recruitment policy on the part of all the Court’s services, allowing the number of vacant posts to be kept as low as possible, in spite of the constraints inherent in the normal, inevitable turnover of staff, and the greater difficulties of recruiting staff in Luxembourg because of the very high level of the cost of living. The low proportion of vacant posts is also an excellent indicator of the heavy workload borne by the services of the Court, having regard to the increase in judicial activity in recent years.
Generally speaking, the Court always turns to good account the analysis of the disparities in implementation found in the appropriations of Chapter 1 2, in order to continue to refine its methodology for estimating remuneration and thereby endeavour to improve as much as possible its performance in the implementing of appropriations.
3.1.3.   Chapter 1 4 — Other staff and external services

The final appropriations in this Chapter, amounting to EUR 1 6 9 77  000, were committed to the extent of EUR 1 6 8 50  474, which explains a rate of implementation much higher than that in 2013 (99,3 % in 2014, as against 83,2 % in 2013).
The final appropriations in Chapter 1 4 are mainly concentrated in two budget items. 34 % of the total appropriations in this Chapter relate to item 1 4 0 0 ‘Other staff’ (where the rate of implementation in 2014 remained very close to 100 %, as in 2013). The other 61 % of the total appropriations in this Chapter relates to item 1 4 0 6 ‘External services in the linguistic field’, intended to cover the services of freelance interpreters and translators. The rate of implementation of this last item rose sharply in comparison with the financial year 2013 (from 74,9 % to 99,2 %), for reasons that call for explanation below.
Generally speaking, it is to be recalled that, in the areas of both translation and interpretation, the object of the resources management policy is the optimal use of internal resources (posts under the Staff Regulations), the recourse to external (freelance) personnel being, however, an adjustment variable essential in order to avoid an increase in the number of staff covered by the Staff Regulations and to absorb the inevitable variations in the volume of work. Thus, the language services have adopted an optimal in-house/outsourcing ratio to prevent any overload of staff.
Extension of the measures taken by the courts to reduce the number of pages to be translated or to limit the number of hearings produces, therefore, an immediate effect on the use of the appropriations intended for freelance translators and interpreters. In contrast, for a constant, or even reduced, number of staff covered by the Staff Regulations, any increase in workload leads to more intensive use of freelance appropriations in order to comply with the obligations of multilingualism for the purpose of communicating with the parties in the language of the case and of ensuring that the case-law is disseminated in every one of the Member States.
That is why, so far as concerns interpretation, the considerable increase in judicial activity in 2014 entailed a rise in the number of hearings with interpretation (from 629 in 2013 to 717 in 2014) and, therefore, increased use of freelance interpreters, hence the increase in the rate of implementation of appropriations from 66,1 % in 2013 to 97,4 % in 2014.
For the same reasons, the translation service has experienced a very substantial increase in 2014 in the quantity of pages to be translated (+  18,9 %, whereas the quantity had increased by only 3,7 % in 2013 and had even fallen by 8,8 % in 2012). There was therefore significantly greater recourse to freelance translators than in 2013, hence a rate of implementation of appropriations of 99,7 % in 2014 (compared to 77,6 % in 2013).
3.1.4.   Chapter 1 6 — Other expenditure relating to persons working with the institution

The final appropriations in this Chapter, amounting to EUR 5 4 47  500, were committed to the extent of EUR 5 2 72  754, which explains a rate of implementation of 96,8 % (compared to 93,5 % in 2013).
Two items in this chapter represent 80 % of the final appropriations. These are item 1 6 1 2 ‘Further training’, where the rate of implementation rose to 96,9 % (compared to 95,3 % in 2013), and item 1 6 5 4 ‘Early childhood centre’, where the rate of implementation was 100 % in 2014 (as against 97,5 % in 2013).
3.2.   TITLE 2 — Buildings, furniture, equipment and miscellaneous operating expenditure

As shown in Table 8 below, the final budget funding in Title 2 for the financial year 2014 comes to EUR 8 5 7 83  500. That total amount represents 24,1 % of the Court’s entire budget. Those appropriations were committed to the extent of EUR 8 4 2 25  764, which explains a high rate of implementation of 98,2 % (as against 99,2 % in 2013).

Table 8


Use of appropriations in the financial year









(in euros)




Title 2


Appropriations in the financial year 2014


Commitments in the financial year 2014


% of implementation










2 0 —


Buildings and associated costs






6 1 4 98  000,00


6 0 4 92  157,98



98,36











2 1 —


Data processing, equipment and movable property: purchase, hire and servicing






1 9 2 12  500,00


1 9 0 68  130,23



99,25











2 3 —


Current administrative expenditure






1 4 87  500,00


1 3 53  939,97



91,02











2 5 —


Meetings and conferences






5 87  500,00


5 58  179,64



95,01











2 7 —


Information: Acquisition, archiving, production and distribution






2 9 98  000,00


2 7 53  356,33



91,84





Total


8 5 7 83  500,00


8 4 2 25  764,15



98,18





3.2.1.   Chapter 2 0 — Buildings and associated costs

The final appropriations in this Chapter, amounting to EUR 6 1 4 98  000, were committed to the extent of EUR 6 0 4 92  158, which explains a high rate of implementation of 98,36 % (against 99,39 % in 2013).
Those appropriations are intended to cover the cost of renting, purchasing and running the various buildings occupied by the Court of Justice.
More generally, the institution’s buildings policy pursues two main objects:






—


first, the Court intends to bring together all its services on a single site, so as to improve its operation to the maximum,










—


secondly, after first following a policy of renting, the Court has, since its seat was definitely fixed in Luxembourg (decided at the European Council at Edinburgh in 1992), sought to become the owner of the buildings it occupies, like the other institutions and in accordance with the recommendations of the special report of the Court of Auditors (No 2/2007 (7)), which emphasises the budget savings of such a policy.




More detailed information on the institution’s buildings policy and the state of projects under way is given to the budgetary authority every year in a specific report addressed to it in the course of the second quarter.
The final appropriations in Articles 2 0 0 ‘Buildings’ and 2 0 2 ‘Costs relating to buildings’ represent 73 % (EUR 4 4 6 47  500) and 27 % (EUR 1 6 8 50  500), respectively, of the total appropriations in this Chapter.
The appropriations in Article 2 0 0 ‘Buildings’ in essence fund expenditure on rent and lease-purchase.
Expenditure under item 2 0 0 0 ‘Rent’ amounted to EUR 9,5 million (an implementation rate of 100 %) and corresponds to the renting of the T Building only, it having been possible to vacate the Allegro and Geos buildings at the end of 2013, thanks to the bringing into service of the recently renovated Erasmus, Thomas More and Annex C buildings. The T Building will have to be kept until the completion of the project for the fifth extension to the Court’s buildings by 2019.
For its part, expenditure under item 2 0 0 1 ‘Lease/purchase’ came to EUR 33,2 million (an implementation rate of 100 %) and corresponds in the main to the charges payable under the two contracts concluded with the Luxembourg authorities for the purchase, renovation and construction of the various buildings of the Court’s main site (the Palais, renovated and extended, brought into service at the end of 2008, on the one hand, and the renovated Annex buildings, on the other).
As regards expenditure in Article 2 0 2 ‘Cost relating to buildings’, that amounts to EUR 15,9 million and corresponds, almost entirely, to the expenditure on cleaning and maintenance, energy consumption and security/surveillance required for the proper functioning of the Court’s buildings.
The explanation of the lower rate of implementation for this article in 2014 (94 % as against 98 % in 2013) is that on 1 June 2014 a new cleaning contract came into force, its cost being in the end lower than expected, on the one hand, and that energy consumption is much lower both because of better contractual conditions (a new interinstitutional contract for the supply of green energy) and because of much milder weather than in 2013, on the other.
Accordingly, a sum of almost EUR 1,2 million was available in Article 2 0 2 (and mostly in item 2 0 2 4 ‘Energy consumption’) for the purpose of reinforcing the appropriations in budget Chapters 1 0 and 2 1 in order to meet the needs explained in Sections 3.1.1 and 3.2.2, respectively.
3.2.2.   Chapter 2 1 — Data processing, equipment and movable property

The final appropriations in this Chapter, amounting to EUR 1 9 2 12  500, were committed to the extent of EUR 1 9 0 68  130, which explains a still very high rate of implementation (more than 99 %, as in 2013).
The appropriations in Chapter 2 1 are for the most part (88 %) intended for expenditure on IT (Article 2 1 0), the balance being allocated to the cost of furniture (Article 2 1 2), technical equipment and installations (Article 2 1 4) and vehicles (Article 2 1 6).
So far as Article 2 1 0 ‘Equipment, operating costs and services related to data-processing and telecommunications’ is concerned, it is important to stress how vital this expenditure is to the proper working of all the Court of Justice’s activities, first and foremost its judicial activity, but also linguistic and administrative activities.
At the same time as pursuing major developments linked to digital working in respect of the flow of documents (continuing improvement of the e-Curia application and of the process enabling electronic publication of the European Court Reports), the development or improvement of the applications specific to the various activities of the Court mentioned above have been continued in order to increase the efficiency and productivity of the courts and support services.
In this connection, two transfers of appropriations have made it possible to reinforce the IT appropriations originally provided for in Article 2 1 0 (EUR 1 6 0 22  500) in order to cover certain additional investments during the year. A first transfer of EUR 4 13  000 (from Chapter 2 7 ‘Information: acquisition, archiving, production and distribution’) was allocated to improving the process of publishing the law reports in electronic form and to extending the Wi-Fi network to all the Court’s buildings. The second transfer, for EUR 4 85  000, was made in connection with upgrading the security backbone network (8), in order, in particular, for certain equipment in that network to be replaced as quickly as possible.
As regards the three other budget articles in Chapter 2 1, whose rate of implementation remained above 96 %, the reduction of their appropriations (about 15 %, from EUR 2 6 76  500 in 2013 to EUR 2 2 92  000 in 2014) is, in essence, attributable to the fact that less was spent on furniture after the investments that had to be made in 2013 in bringing into service the renovated Annex buildings. The slight fall in expenditure on technical equipment and installations, and on vehicles, is hardly significant.
3.2.3.   Chapter 2 3 — Current administrative expenditure

The final appropriations in this Chapter, amounting to EUR 1 4 87  500, were committed to the extent of EUR 1 3 53  940, which explains a rate of implementation of 91 % (against 97,2 % in 2013).
It must first be stated that the reduction of nearly 48 % in the appropriations committed in this Chapter in 2014, compared to 2013, is due to the fact that the appropriations for 2013 included a sum of EUR 1,3 million (entered in Article 238 ‘Other administrative expenditure’), the cost of removing certain services into the renovated Annex buildings.
Besides that particular point, it may usefully be noted that:






—


expenditure in Article 2 3 0 ‘Stationery, office supplies and miscellaneous consumables’ amounted to EUR 6 49  376 in 2014 (a rate of implementation of 100 %, as in 2013). It must be stated that the apparent rise in this expenditure in relation to 2013 (+ 24 %) is in substance due to the shifting of paper orders from one year to the next,










—


expenditure in Article 2 3 6 ‘Postal charges’ was EUR 2 77  556 (rate of implementation of 79,3 % in 2014, as against 91,1 % in 2013). The appreciable reduction in expenditure on this article (- 23 % compared to 2013) is the combined result of ever-increasing use of e-Curia (limiting the need to send registered post) and of the entry into force of a new postal contract whose terms are more favourable than those provided for.




Lastly, it should be mentioned that this Chapter also includes, inter alia, appropriations intended to promote a mobility policy for the Court’s staff that is friendlier to the environment both for getting to work and for work-related movements between the institution’s various buildings. This budget (EUR 1 00  000) made it possible to honour the interinstitutional contract concluded with the Ville de Luxembourg for the use of the urban bus network by the staff of the institution.
3.2.4.   Chapter 2 5 — Meetings and conferences

The final appropriations in this Chapter, amounting to EUR 5 87  500, were committed to the extent of EUR 5 58  180.
It is to be noted that the reduction in the total amount of appropriations in 2014 (-  15,6 %) is good evidence of continued efforts make savings in this sphere of activity. The variation in the rate of implementation of appropriations (95 % in 2014, as against 82 % in 2013) gives an opportunity of emphasising the necessarily more fortuitous nature of the expenditure in this Chapter, intended, for the most part, for the Court’s ceremonial events and official visits, seminars and study and information visits in respect of which the Court does not always have the initiative or control of the arrangements.
Ceremonial activity in 2014 included three formal sittings (notably the sitting during which the Members of the new Commission took the oath before the Court), 18 official visits, five visits abroad by delegations from the Court and four conferences. It may also be mentioned that the Court received a visit by a delegation from the Supreme Court of the United States of America.
As in previous years, seminars or meetings with national judges enable the Court to pursue its aim of making those judges aware of how the institution operates, of the preliminary ruling procedure and of the practice of EU law. In addition to the day of reflection arranged in connection with the commemoration of the 25th anniversary of the creation of the General Court and the annual ‘Judges’ Forum’ (including representatives of the highest national courts of Member States), 100 days of seminars also made it possible to assemble 1  161 participants.
Finally, arranging study or information visits for a wider public (634 groups, a total of 14  027 participants, a figure never previously reached) responds to the desire to improve the communication of information concerning the judicial institution and the case-law of the European Union.
3.2.5.   Chapter 2 7 — Information: acquisition, archiving, production and distribution

The final appropriations in this Chapter, amounting to EUR 2 9 98  000, were committed to the extent of EUR 2 7 53  356 in 2014, which explains a rate of implementation of 91,8 % (as against 99,8 % in 2013).
The appropriations in this chapter are allocated to two types of expenditure which contribute in full to the Court’s judicial activity:






—


expenditure in Article 2 7 2 ‘Documentation, library and archiving expenditure’, which amounted in 2014 to EUR 1 3 40  123 (implementation rate of nearly 100 %, as in 2013). Generally, it is important to bear in mind that that expenditure constitutes an investment essential to the proper working of the three courts and the departments of the institution,










—


expenditure in Article 2 7 4 ‘Production and distribution’, which amounted in 2014 to EUR 1 4 13  233, which represents a sharp fall in relation to 2013 (EUR 1 6 58  727). The appropriations in this article cover, essentially, the cost of the Court’s publications in the Official Journal of the European Union and the cost of distribution of the case-law reports of the three courts of the institution. In addition to the fact that the management of this expenditure still enjoys close cooperation with the Publications Office of the European Union, the not inconsiderable reduction in expenditure is attributable both to the entry into force on 1 April 2014 of a more favourable contract for the publication of the Official Journal (thus allowing the cost of a much higher number of pages published to be offset) and to the effect of the new method of electronic publication of the case-law.




To a lesser extent, expenditure under Article 2 7 4 covers also the cost of publishing the Court’s Annual Report and information material (brochures, folders and other multimedia material) for the various kinds of visitor. It is to be stressed that the budget funding for 2014 was reduced by 4 % compared with the funding for 2013, which had already fallen by 12 % compared with the funding for 2012.
For information, the surplus appropriations available in this Chapter have made it possible to reinforce, in the sum of EUR 4 13  000, the IT appropriations in Chapter 2 1.
3.3.   TITLE 3 — Expenditure resulting from special functions carried out by the institution


Chapter 3 7 — Special expenditure relating to certain institutions and bodies

The final budget funding in Title 3 consists solely of the appropriations in Chapter 3 7 for item 3 7 1 0 ‘Court expenses’. For the financial year 2014, those appropriations amounted to EUR 52  000 and were committed to the extent of EUR 17  060, which means a rate of implementation of 32,8 % (58 % in 2013).
That is expenditure, for which the Court is liable, relating to legal aid, covering lawyers’ fees and other expenses. It is difficult to estimate such expenditure, which explains why the level of budget implementation varies greatly from one year to the next.


(1)  OJ L 298, 26.10.2012, p. 1.

(2)  Let it be emphasised in this regard that on 1 December 2014 the jurisdiction of the Court of Justice of the European Union was again extended. As of that date, it had jurisdiction by operation of law in respect of all the Member States to give preliminary rulings on the validity and interpretation of acts of the Union adopted before the entry into force of the Treaty of Lisbon in the field of police cooperation and judicial cooperation in criminal matters (see Article 10 of Protocol (No 36) on transitional provisions, annexed to the TFEU).

(3)  In accordance with the Court’s proposal previously submitted to the legislative authority in March 2011.

(4)  Decision of the Council of 25 June 2013 taken in accordance with Declaration No 38 of the Treaty of Lisbon.

(5)  Project notified to the budgetary authority in June 2011, which received the Council’s approval and the favourable preliminary opinion of the Committee on budgets of the European Parliament.

(6)  Before allowing for any ‘mopping-up’ transfer to fund the buildings project.

(7)  OJ C 148, 2.7.2007, p. 1.

(8)  The security backbone network comprises all the IT resources dedicated to service providers in the buildings sector (maintenance/servicing, security and surveillance, etc.).


ANNEX I
COMPARISON BY CHAPTER OF THE IMPLEMENTATION OF REVENUE IN 2013 AND 2014











(in euros)





Chapters/Articles


Heading


Entitlements established 2014


Entitlements established 2013


Difference



Diff. %





4 0 0


Proceeds from the taxation on the salaries, wages and allowances of Members of the institution, officials and other servants


2 4 7 15  852,65


2 3 0 51  377,62


1 6 64  475,03



7,22 %





4 0 4


Proceeds from the special levy and the solidarity levy on the salaries of Members of the institution, officials and other servants in active employment


4 0 43  655,17


32  658,09


4 0 10  997,08



12  281,79 %





4 0


Miscellaneous taxes and deductions


2 8 7 59  507,82


2 3 0 84  035,71


5 6 75  472,11



24,59 %





4 1 0


Staff contributions to the pension scheme


1 6 2 42  439,35


1 6 1 55  664,42


86  774,93



0,54 %





4 1 1


Transfer or repayment of pension rights by staff


3 0 46  060,23


2 0 87  971,25


9 58  088,98



45,89 %





4 1


Contribution to the pension scheme


1 9 2 88  499,58


1 8 2 43  635,67


1 0 44  863,91



5,73 %






Title 4




4 8 0 48  007,40




4 1 3 27  671,38




6 7 20  336,02





16,26 %






5 0 0


Proceeds from the sale of movable property — Assigned revenue


1 30  150,09


1 25  528,05


4  622,04



3,68 %





5 0 2


Proceeds from the sale of publications, printed works and films — Assigned revenue


1 18  765,35


2  822,81


1 15  942,54



4  107,34 %





5 0


Proceeds from the sale of movable and immovable property


2 48  915,44


1 28  350,86


1 20  564,58



93,93 %





5 2 0


Revenue from investments or loans granted, bank and other interest on the institution’s accounts


2  787,92


217,13


2  570,79



1  183,99 %





5 2


Revenue from investment on loans granted, bank and other interest


2  787,92


217,13


2  570,79



1  183,99 %





5 5 0


Revenue from the proceeds of services supplied to or work carried out for other institutions or bodies — Assigned revenue


0,00


130,96


-  130,96



NA





5 5


Revenue from the proceeds of services supplied and work carried out


0,00


130,96


-  130,96



NA





5 7 0


Revenue arising from the repayment of sums paid though not due — Assigned revenue


2 94  546,90


2 39  866,34


54  680,56



22,80 %





5 7 3


Other contributions and refunds in connection with the administrative operation of the institution — Assigned revenue


6 50  414,69


6 44  626,02


5  788,67



0,90 %





5 7


Other contributions and refunds in connection with the administrative operation of the institution


9 44  961,59


8 84  492,36


60  469,23



6,84 %





5 8 1


Revenue from insurance payments received — Assigned revenue


2 82  748,11


3 18  337,63


-  35  589,52



-  11,18 %





5 8


Miscellaneous compensation


2 82  748,11


3 18  337,63


-  35  589,52



-  11,18 %






Title 5




1 4 79  413,06




1 3 31  528,94




1 47  884,12





11,11 %






9 0 0


Miscellaneous revenue


230,66


0,00


230,66



NA





9 0


Miscellaneous revenue


230,66


0,00


230,66



NA






Title 9




230,66




0,00




230,66





NA







General total




4 9 5 27  651,12




4 2 6 59  200,32




6 8 68  450,80





16,10 %









ANNEX II
REVENUE SITUATION IN 2014 — ENTITLEMENTS ESTABLISHED AND ENTITLEMENTS CARRIED OVER











(in euros)





Budget lines


Heading


Initial budget


Established entitlements 2014


Revenue recovered


Still to be recovered




4 0 0 0


Proceeds from the taxation on the salaries, wages and allowances of Members of the institution, officials and other servants


2 4 2 04  000,00


2 4 7 15  852,65


2 4 7 15  852,65


0,00




4 0 4 0


Proceeds from the special levy and the solidarity levy on the salaries of Members of the institution, officials and other servants in active employment


4 4 02  000,00


4 0 43  655,17


4 0 43  655,17


0,00





Total Chapter 4 0




2 8 6 06  000,00




2 8 7 59  507,82




2 8 7 59  507,82




0,00





4 1 0 0


Staff contributions to the pension scheme


1 8 6 97  000,00


1 6 2 42  439,35


1 6 2 42  439,35


0,00




4 1 1 0


Transfer or repayment of pension rights by staff


0,00


3 0 46  060,23


3 0 38  692,84


7  367,39





Total Chapter 4 1




1 8 6 97  000,00




1 9 2 88  499,58




1 9 2 81  132,19




7  367,39






Title 4




4 7 3 03  000,00




4 8 0 48  007,40




4 8 0 40  640,01




7  367,39





5 0 0 1


Proceeds from the sale of other movable property — Assigned revenue


0,00


1 30  150,09


1 30  150,09


0,00




5 0 2 0


Proceeds from the sale of publications, printed works and films — Assigned revenue


0,00


1 18  765,35


1 17  940,35


825,00





Total Chapter 5 0




0,00




2 48  915,44




2 48  090,44




825,00





5 2 0 0


Revenue from investments or loans granted, bank and other interest on the institution’s accounts


0,00


2  787,92


2  787,92


0,00





Total Chapter 5 2




0,00




2  787,92




2  787,92




0,00





5 5 0 0


Proceeds from the supply of services and works for other institutions or bodies — Assigned revenue


0,00


0,00


0,00


0,00





Total Chapter 5 5




0,00




0,00




0,00




0,00





5 7 0 0


Revenue from the repayment of sums paid though not due — Assigned revenue


0,00


2 94  546,90


2 92  534,14


2  012,76




5 7 3 0


Other contributions and refunds connected with the administrative operation of the institution — Assigned revenue


0,00


6 50  414,69


6 39  595,21


10  819,48





Total Chapter 5 7




0,00




9 44  961,59




9 32  129,35




12  832,24





5 8 1 0


Revenue from insurance payments received — Assigned revenue


0,00


2 82  748,11


2 82  748,11


0,00





Total Chapter 5 8




0,00




2 82  748,11




2 82  748,11




0,00






Title 5




0,00




1 4 79  413,06




1 4 65  755,82




13  657,24





9 0 0 0


Miscellaneous revenue


0,00


230,66


230,66


0,00





Total Chapter 9 0




0,00




230,66




230,66




0,00






Title 9




0,00




230,66




230,66




0,00






Total




4 7 3 03  000,00




4 9 5 27  651,12




4 9 5 06  626,49




21  024,63




















(in euros)





Budget lines


Heading


Carried over 2013 to 2014


Variations during 2014


Total carried over 2013 to 2014


Revenue from commitments carried over


Still to be recovered




4 1 1 0


Transfer or repayment of pension rights by staff


1 94  510,65


-  89  112,55


1 05  398,10


47  897,31


57  500,79





Total Chapter 4 1




1 94  510,65




-  89  112,55




1 05  398,10




47  897,31




57  500,79






Title 4




1 94  510,65




-  89  112,55




1 05  398,10




47  897,31




57  500,79





5 0 0 1


Proceeds from the sale of other movable property — Assigned revenue


2  759,83


0,00


2  759,83


2  759,83


0,00




5 0 2 0


Proceeds from the sale of publications, printed works and films — Assigned revenue


425,00


-  73,75


351,25


351,25


0,00





Total Chapter 5 0




3  184,83




-  73,75




3  111,08




3  111,08




0,00





5 5 0 0


Proceeds from the supply of services and works for other institutions or bodies — Assigned revenue


0,00


0,00


0,00


0,00


0,00





Total Chapter 5 5




0,00




0,00




0,00




0,00




0,00





5 7 0 0


Revenue from the repayment of sums paid though not due — Assigned revenue


1 57  639,11


0,00


1 57  639,11


1 52  717,40


4  921,71




5 7 3 0


Other contributions and refunds connected with the administrative operation of the institution


12  972,41


0,00


12  972,41


4  834,58


8  137,83





Total Chapter 5 7




1 70  611,52




0,00




1 70  611,52




1 57  551,98




13  059,54





5 8 1 0


Revenue from insurance payments received — Assigned revenue


1 81  245,00


- 1 80  997,40


247,60


247,60


0,00





Total Chapter 5 8




1 81  245,00




- 1 80  997,40




247,60




247,60




0,00






Title 5




3 55  041,35




- 1 81  071,15




1 73  970,20




1 60  910,66




13  059,54






Total




5 49  552,00




- 2 70  183,70




2 79  368,30




2 08  807,97




70  560,33








ANNEX III
COMPARISON BY CHAPTER OF THE IMPLEMENTATION OF APPROPRIATIONS IN 2013 AND 2014











(in euros)





Chapters


Heading


Commitments 2014


Commitments 2013


Difference



Diff. %





1 0


Members of the institution


3 3 9 60  931,78


3 2 1 79  432,31


1 7 81  499,47



5,54 %





1 2


Officials and temporary staff


21 1 3 73  200,09


20 0 9 65  738,47


1 0 4 07  461,62



5,18 %





1 4


Other staff and external services


1 6 8 50  474,12


1 6 2 38  217,27


6 12  256,85



3,77 %





1 6


Other expenditure relating to persons working with the institution


5 2 72  753,76


5 4 58  093,38


- 1 85  339,62



- 3,40 %





 



Title 1




26 7 4 57  359,75




25 4 8 41  481,43




1 2 6 15  878,32





4,95 %






2 0


Buildings and associated costs


6 0 4 92  157,98


6 1 8 86  134,57


-  1 3 93  976,59



- 2,25 %





2 1


Data processing, equipment and movable property: purchase, hire and maintenance


1 9 0 68  130,23


1 8 9 55  545,09


1 12  585,14



0,59 %





2 3


Current administrative expenditure


1 3 53  939,97


2 5 99  421,16


-  1 2 45  481,19



-  47,91 %





2 5


Expenditure on meetings and conferences


5 58  179,64


5 71  052,78


-  12  873,14



- 2,25 %





2 7


Information: acquisition, archiving, production and distribution


2 7 53  356,33


2 9 92  227,08


- 2 38  870,75



- 7,98 %





 



Title 2




8 4 2 25  764,15




8 7 0 04  380,68




-  2 7 78  616,53





- 3,19 %






3 7


Expenditure relating to certain institutions and bodies


17  059,64


26  110,00


-  9  050,36



-  34,66 %





 



Title 3




17  059,64




26  110,00




-  9  050,36





-  34,66 %







General total




35 1 7 00  183,54




34 1 8 71  972,11




9 8 28  211,43





2,87 %









ANNEX IV
DETAILED IMPLEMENTATION OF APPROPRIATIONS IN 2014 (APPROPRIATIONS FOR THE FINANCIAL YEAR AND APPROPRIATIONS AUTOMATICALLY CARRIED OVER FROM THE PRECEDING YEAR
















(in euros)





 


Index 1 (appropriations in the financial year)


Index 4 (appropriations automatically carried over from preceding year)




Budget lines


Initial budget


Transfers


Appropriations in the financial year


Commitments


Payments


Commitments available


Appropriations cancelled


Appropriations automatically carried over Year n-1


Payments out of appropriations carried over


Appropriations cancelled




(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6) = (4) - (5)


(7) = (3) - (4)


(8)


(9)


(10) = (8) - (9)




1 0 0 0 Remuneration and allowances


2 3 1 85  000,00


5 00  000,00


2 3 6 85  000,00


2 3 6 49  843,73


2 3 6 49  843,73


0,00


35  156,27


0,00


0,00


0,00




1 0 0 2 Entitlements on rights connected with entering the service, transfer, and leaving the service


5 53  000,00


- 1 78  000,00


3 75  000,00


1 70  785,50


84  239,27


86  546,23


2 04  214,50


8  549,81


1  500,00


7  049,81




1 0 2 Temporary allowances


2 5 79  000,00


- 2 25  000,00


2 3 54  000,00


2 2 81  286,31


2 2 81  286,31


0,00


72  713,69


0,00


0,00


0,00




1 0 3 Pensions


6 7 00  000,00


5 75  000,00


7 2 75  000,00


7 2 49  383,56


7 2 49  383,56


0,00


25  616,44


0,00


0,00


0,00




1 0 4 Missions


2 93  000,00


0,00


2 93  000,00


2 93  000,00


1 19  979,22


1 73  020,78


0,00


2 25  382,16


76  003,96


1 49  378,20




1 0 6 Training


4 39  500,00


0,00


4 39  500,00


3 16  632,68


1 81  690,38


1 34  942,30


1 22  867,32


1 58  566,47


11  556,34


1 47  010,13




1 0 9 Provisional appropriation


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Chapter 1 0 Members of the institution




3 3 7 49  500,00




6 72  000,00




3 4 4 21  500,00




3 3 9 60  931,78




3 3 5 66  422,47




3 94  509,31




4 60  568,22




3 92  498,44




89  060,30




3 03  438,14





1 2 0 0 Remuneration and other allowances


20 9 5 56  000,00


0,00


20 9 5 56  000,00


20 8 5 53  105,83


20 8 5 53  105,83


0,00


1 0 02  894,17


0,00


0,00


0,00




1 2 0 2 Paid overtime


6 89  500,00


0,00


6 89  500,00


6 29  490,37


6 29  490,37


0,00


60  009,63


0,00


0,00


0,00




1 2 0 4 Entitlements related to entering the service, transfer and leaving the service


2 2 10  500,00


0,00


2 2 10  500,00


2 1 90  603,89


2 0 37  536,91


1 53  066,98


19  896,11


1 20  757,34


85  129,50


35  627,84




1 2 2 Allowances on early termination of service


2 30  000,00


0,00


2 30  000,00


0,00


0,00


0,00


2 30  000,00


0,00


0,00


0,00




1 2 9 Provisional appropriation


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Chapter 1 2 Officials and temporary staff




21 2 6 86  000,00




0,00




21 2 6 86  000,00




21 1 3 73  200,09




21 1 2 20  133,11




1 53  066,98




1 3 12  799,91




1 20  757,34




85  129,50




35  627,84





1 4 0 0 Other staff


5 3 09  000,00


4 65  000,00


5 7 74  000,00


5 7 67  688,48


5 7 67  688,48


0,00


6  311,52


0,00


0,00


0,00




1 4 0 4 In-service training and staff exchange


6 70  500,00


- 1 70  000,00


5 00  500,00


5 00  500,00


4 63  042,85


37  457,15


0,00


6  023,02


25,11


5  997,91




1 4 0 5 Other external services


2 69  500,00


0,00


2 69  500,00


2 37  415,00


1 74  946,87


62  468,13


32  085,00


57  357,16


41  532,23


15  824,93




1 4 0 6 External services in the linguistic field


1 0 7 28  000,00


- 2 95  000,00


1 0 4 33  000,00


1 0 3 44  870,64


8 0 01  747,87


2 3 43  122,77


88  129,36


1 8 06  032,33


1 4 96  686,01


3 09  346,32




1 4 9 Provisional appropriation


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Chapter 1 4 Other staff and external services




1 6 9 77  000,00




0,00




1 6 9 77  000,00




1 6 8 50  474,12




1 4 4 07  426,07




2 4 43  048,05




1 26  525,88




1 8 69  412,51




1 5 38  243,35




3 31  169,16





1 6 1 0 Miscellaneous expenditure for staff recruitment


2 07  000,00


0,00


2 07  000,00


1 47  370,86


1 04  042,55


43  328,31


59  629,14


12  815,84


8  221,31


4  594,53




1 6 1 2 Further training


1 5 40  500,00


0,00


1 5 40  500,00


1 4 93  264,48


9 19  694,52


5 73  569,96


47  235,52


5 81  761,22


5 01  937,81


79  823,41




1 6 2 Missions


3 48  000,00


0,00


3 48  000,00


3 48  000,00


3 05  943,67


42  056,33


0,00


1 11  590,88


21  161,93


90  428,95




1 6 3 0 Social welfare


21  000,00


-  927,07


20  072,93


5  250,00


0,00


5  250,00


14  822,93


0,00


0,00


0,00




1 6 3 2 Social contacts between members of staff and other welfare expenditure


2 42  000,00


927,07


2 42  927,07


2 40  959,98


2 38  218,12


2  741,86


1  967,09


21  913,60


9  232,20


12  681,40




1 6 5 0 Medical service


1 81  000,00


0,00


1 81  000,00


1 39  834,65


1 04  218,57


35  616,08


41  165,35


60  749,45


29  167,03


31  582,42




1 6 5 2 Restaurants and canteens


80  000,00


10  000,00


90  000,00


80  073,79


72  768,66


7  305,13


9  926,21


1 00  155,01


96  256,84


3  898,17




1 6 5 4 Early childhood centre


2 8 28  000,00


-  10  000,00


2 8 18  000,00


2 8 18  000,00


2 3 62  456,23


4 55  543,77


0,00


6 49  777,09


4 25  519,40


2 24  257,69





Chapter 1 6 Other expenditure relating to persons working with the institution




5 4 47  500,00




0,00




5 4 47  500,00




5 2 72  753,76




4 1 07  342,32




1 1 65  411,44




1 74  746,24




1 5 38  763,09




1 0 91  496,52




4 47  266,57






Title 1 Persons working with the institution




26 8 8 60  000,00




6 72  000,00




26 9 5 32  000,00




26 7 4 57  359,75




26 3 3 01  323,97




4 1 56  035,78




2 0 74  640,25




3 9 21  431,38




2 8 03  929,67




1 1 17  501,71





2 0 0 0 Rent


9 5 31  500,00


-  27  622,94


9 5 03  877,06


9 5 03  877,06


9 5 03  877,06


0,00


0,00


0,00


0,00


0,00




2 0 0 1 Lease/purchase


3 2 7 90  000,00


3 70  622,94


3 3 1 60  622,94


3 3 1 60  495,73


3 2 8 15  655,05


3 44  840,68


127,21


3 72  555,35


2 18  461,70


1 54  093,65




2 0 0 3 Acquisition of immovable property


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00




2 0 0 5 Construction of buildings


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00




2 0 0 7 Fitting-out of premises


1 3 50  000,00


- 6 64  000,00


6 86  000,00


6 67  283,37


2 86  014,91


3 81  268,46


18  716,63


2 98  552,87


2 96  602,87


1  950,00




2 0 0 8 Studies and technical assistance in connection with building projects


9 76  000,00


3 21  000,00


1 2 97  000,00


1 2 91  011,33


6 41  535,98


6 49  475,35


5  988,67


3 65  919,39


3 28  052,06


37  867,33




2 0 2 2 Cleaning and maintenance


7 9 62  000,00


3 45  000,00


8 3 07  000,00


7 6 81  864,13


5 8 77  968,74


1 8 03  895,39


6 25  135,87


1 3 01  085,27


1 1 92  344,58


1 08  740,69




2 0 2 4 Energy consumption


3 8 52  500,00


-  1 4 37  000,00


2 4 15  500,00


2 1 66  141,65


1 8 59  998,12


3 06  143,53


2 49  358,35


4 21  306,49


2 70  796,81


1 50  509,68




2 0 2 6 Security and surveillance of buildings


5 7 76  000,00


-  65  000,00


5 7 11  000,00


5 6 94  205,03


5 0 96  798,66


5 97  406,37


16  794,97


9 70  217,42


9 58  311,72


11  905,70




2 0 2 8 Insurance


1 12  000,00


0,00


1 12  000,00


71  709,93


71  709,93


0,00


40  290,07


1  462,13


0,00


1  462,13




2 0 2 9 Other expenditure on buildings


3 05  000,00


0,00


3 05  000,00


2 55  569,75


2 13  882,43


41  687,32


49  430,25


53  073,72


33  683,39


19  390,33





Chapter 2 0 Buildings and associated costs




6 2 6 55  000,00




-  1 1 57  000,00




6 1 4 98  000,00




6 0 4 92  157,98




5 6 3 67  440,88




4 1 24  717,10




1 0 05  842,02




3 7 84  172,64




3 2 98  253,13




4 85  919,51





2 1 0 0 Purchase, servicing and maintenance equipment and software


5 3 07  500,00


7 08  000,00


6 0 15  500,00


5 9 86  158,69


3 9 38  693,18


2 0 47  465,51


29  341,31


1 9 11  877,88


1 9 00  673,33


11  204,55




2 1 0 2 External services for operation, creation and servicing ofsoftware and systems


9 9 14  000,00


2 50  000,00


1 0 1 64  000,00


1 0 1 34  812,60


5 2 96  782,20


4 8 38  030,40


29  187,40


4 6 93  221,92


4 5 66  551,76


1 26  670,16




2 1 0 3 Telecommunications


8 01  000,00


-  60  000,00


7 41  000,00


7 38  478,67


5 30  842,21


2 07  636,46


2  521,33


2 50  185,90


2 15  405,58


34  780,32




2 1 2 Furniture


6 36  000,00


0,00


6 36  000,00


5 99  934,07


2 98  851,95


3 01  082,12


36  065,93


74  135,00


64  141,23


9  993,77




2 1 4 Technical equipment and installations


2 52  500,00


0,00


2 52  500,00


2 49  414,97


1 29  988,42


1 19  426,55


3  085,03


95  298,16


69  983,66


25  314,50




2 1 6 Vehicles


1 4 03  500,00


0,00


1 4 03  500,00


1 3 59  331,23


1 3 06  987,96


52  343,27


44  168,77


1 41  685,85


66  623,53


75  062,32





Chapter 2 1 Data processing, equipment and movable property; purchase, hire and maintenance




1 8 3 14  500,00




8 98  000,00




1 9 2 12  500,00




1 9 0 68  130,23




1 1 5 02  145,92




7 5 65  984,31




1 44  369,77




7 1 66  404,71




6 8 83  379,09




2 83  025,62





2 3 0 Stationery, office supplies and various consumables


6 49  500,00


0,00


6 49  500,00


6 49  375,77


5 73  240,55


76  135,22


124,23


77  086,80


76  273,60


813,20




2 3 1 Financial charges


50  000,00


0,00


50  000,00


15  258,75


11  443,63


3  815,12


34  741,25


5  146,45


3  672,27


1  474,18




2 3 2 Legal expenses and damages


20  000,00


0,00


20  000,00


14  170,00


11  020,00


3  150,00


5  830,00


17  343,80


16  778,70


565,10




2 3 6 Postal charges


3 50  000,00


0,00


3 50  000,00


2 77  556,43


2 08  126,31


69  430,12


72  443,57


92  305,58


72  716,04


19  589,54




2 3 8 Other administrative expenditure


4 18  000,00


0,00


4 18  000,00


3 97  579,02


2 54  097,97


1 43  481,05


20  420,98


1 55  272,21


1 20  154,74


35  117,47





Chapter 2 3 Current administrative expenditure




1 4 87  500,00




0,00




1 4 87  500,00




1 3 53  939,97




1 0 57  928,46




2 96  011,51




1 33  560,03




3 47  154,84




2 89  595,35




57  559,49





2 5 2 Reception and representation expenses


1 49  000,00


0,00


1 49  000,00


1 38  384,49


1 06  483,74


31  900,75


10  615,51


39  338,72


12  740,33


26  598,39




2 5 4 Meetings, congresses and conferences


2 91  000,00


0,00


2 91  000,00


2 76  604,57


1 44  506,98


1 32  097,59


14  395,43


1 59  322,70


96  402,00


62  920,70




2 5 6 Expenditure on information and on participation in public events


1 47  500,00


0,00


1 47  500,00


1 43  190,58


1 23  684,86


19  505,72


4  309,42


42  825,76


33  073,19


9  752,57




2 5 7 Legal information service


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Chapter 2 5 Meetings and conferences




5 87  500,00




0,00




5 87  500,00




5 58  179,64




3 74  675,58




1 83  504,06




29  320,36




2 41  487,18




1 42  215,52




99  271,66





2 7 0 Limited consultations, studies and surveys


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00




2 7 2 Documentation, library and archiving expenditure


1 3 49  000,00


0,00


1 3 49  000,00


1 3 40  123,05


1 1 11  675,83


2 28  447,22


8  876,95


2 65  656,56


2 26  446,32


39  210,24




2 7 4 0 Official Journal


6 50  000,00


0,00


6 50  000,00


5 91  750,00


5 73  750,00


18  000,00


58  250,00


0,00


0,00


0,00




2 7 4 1 General publications


1 4 12  000,00


- 4 13  000,00


9 99  000,00


8 21  483,28


6 46  286,42


1 75  196,86


1 77  516,72


4 88  363,50


1 70  187,94


3 18  175,56





Chapter 2 7 Information: acquisition, archiving, production and distribution




3 4 11  000,00




- 4 13  000,00




2 9 98  000,00




2 7 53  356,33




2 3 31  712,25




4 21  644,08




2 44  643,67




7 54  020,06




3 96  634,26




3 57  385,80






Title 2 Buildings, furniture, equipment and miscellaneous operating expenditure




8 6 4 55  500,00




- 6 72  000,00




8 5 7 83  500,00




8 4 2 25  764,15




7 1 6 33  903,09




1 2 5 91  861,06




1 5 57  735,85




1 2 2 93  239,43




1 1 0 10  077,35




1 2 83  162,08





3 7 1 0 Court expenses


52  000,00


0,00


52  000,00


17  059,64


15  782,20


1  277,44


34  940,36


11  813,58


5  000,00


6  813,58




3 7 1 1 Arbitration Committee provided for in Article 18 of the EAEC Treaty


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Chapter 3 7 Expenditure relating to certain institutions and bodies




52  000,00




0,00




52  000,00




17  059,64




15  782,20




1  277,44




34  940,36




11  813,58




5  000,00




6  813,58






Title 3 Expenditure resulting from special functions carried out by the institutions




52  000,00




0,00




52  000,00




17  059,64




15  782,20




1  277,44




34  940,36




11  813,58




5  000,00




6  813,58





1 0 0 Provisional appropriations


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00




1 0 1 Contingency reserve


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00


0,00





Title 1 0 Other expenditure




0,00




0,00




0,00




0,00




0,00




0,00




0,00




0,00




0,00




0,00






Total




35 5 3 67  500,00




0,00




35 5 3 67  500,00




35 1 7 00  183,54




33 4 9 51  009,26




1 6 7 49  174,28




3 6 67  316,46




1 6 2 26  484,39




1 3 8 19  007,02




2 4 07  477,37








ANNEX V
USE OF ASSIGNED REVENUE IN 2014











(in euros)





 


Assigned revenue carried over 2013 to 2014


Assigned revenue 2014


Payments


Cancellation of assigned revenue for 2013 not eligible for carrying over


Assigned revenue carried over (1) 2014 to 2015










1 0


Members of the institutions






0,00


1  212,86


0,00


0,00


1  212,86










1 2


Officials and temporary staff






1 72  213,56


1 85  608,27


16  455,92


1 64  949,14


1 76  416,77










1 4


Other staff and external services






98,35


3 02  937,94


0,00


98,35


3 02  937,94










1 6


Other expenditure relating to persons working with the institution






8  718,51


5  267,42


8  867,72


59,44


5  058,77





Title 1 — Persons working with the institution




1 81  030,42




4 95  026,49




25  323,64




1 65  106,93




4 85  626,34











2 0


Buildings and associated costs






2 23  427,74


3 95  008,08


4 21  304,63


5  409,44


1 91  721,75










2 1


Data processing, equipment and movable property






1 18  345,85


2 66  820,01


1 81  152,96


3,96


2 04  008,94










2 3


Current administrative expenditure






20  409,69


83  808,94


44  306,88


90,78


59  820,97










2 5


Expenditure on meetings and conferences






281,62


1  211,95


281,62


0,00


1  211,95










2 7


Information: acquisition, archiving, production and distribution






43  457,21


3 72  463,51


49  610,23


667,60


3 65  642,89





Title 2 — Buildings, furniture, equipment and miscellaneous operating expenditure




4 05  922,11




1 1 19  312,49




6 96  656,32




6  171,78




8 22  406,50











3 7


Expenditure relating to certain institutions and bodies






9  523,40


9  539,58


4  000,00


5  523,40


9  539,58





Title 3 — Expenditure resulting from special functions carried out by the institution




9  523,40




9  539,58




4  000,00




5  523,40




9  539,58





Total


5 96  475,93


1 6 23  878,56


7 25  979,96


1 76  802,11


1 3 17  572,42






(1)  Internal assigned revenue is carried over for one year only, in accordance with Article 14(b) of the new Financial Regulation.