Report on budgetary and financial management for the financial year 2015
Date: 2016-06-15
Institutions: Court of Justice of the European Union
Subjects: financial management, implementation of the budget, publication of accounts








C_2016215EN.01000101.xml










15.6.2016   


EN


Official Journal of the European Union


C 215/1





REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT FOR THE FINANCIAL YEAR 2015
(2016/C 215/01)

TABLE OF CONTENTS


Report on budgetary and financial management for the financial year 2015








1.

Introduction
2










2.

Overview of budget implementation in 2015
3










3.

Budget implementation in 2015 by chapter
7




Annexes








Annex I:

Comparison by chapter of the implementation of revenue in 2015 with that in 2014
14










Annex II:

Revenue situation in 2015 — Established entitlements and entitlements carried over
16










Annex III:

Comparison by chapter of the implementation of appropriations in 2015 with that in 2014
19










Annex IVa:

Details of the implementation of appropriations in 2015 (appropriations for the financial year and appropriations carried over automatically from the previous year)
20










Annex IVb:

Implementation of commitment appropriations by service
29










Annex V:

Use of assigned revenue in 2015
31




Report on budgetary and financial management for the financial year 2015


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) 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, 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 2015 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, in aggregate form and by service, concerning budget implementation in 2015.






With regard to judicial activity sensu stricto, readers are invited to consult the Annual Report of the Court for 2015 on the Curia website (http://curia.europa.eu/jcms/jcms/Jo2_7000), which contains a full analysis of the activity of the Court of Justice, the General Court and the Civil Service Tribunal and detailed statistics for each of those courts.





As those statistics show, 2015 was marked by the exceptional rate of the institution’s judicial activity. A total of 1 711 cases were brought in the past year before the three courts comprising the institution. This is the highest annual number of cases brought in the institution’s history. It is the Court of Justice, in particular, that this increase concerns, for this was the first time that the symbolic threshold of 700 cases brought before it was passed. In addition, with 1 755 cases completed in 2015, the institution’s annual productivity is at an unprecedented level. Lastly, the statistics concerning the duration of proceedings are very positive.
The adoption by the EU legislature of the reform of the EU’s judicial structure at the end of a legislative process started in 2011 was one of the most important events in the 2015 financial year. That reform will enable the institution, by virtue of the number of judges of the General Court being doubled in a three-stage process extending until 2019, to continue to deal with the increase in the number of cases and to fulfil its task in the interests of litigants while meeting the objectives of quality and efficiency of justice. That structural reform was accompanied by the drawing up of new Rules of Procedure for the General Court, which entered into force on 1 July 2015 and will strengthen the General Court’s capacity to deal with cases within a reasonable period and in compliance with the requirements of a fair hearing.
Above and beyond the legislative decisions taken in order to cope with the increase in its judicial activity, 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 intervention include all spheres of activity: improvement of the regulatory framework and working methods of the judicial bodies, 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, as far as possible, 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 2007-2015, for the number of cases closed to rise by 57 %, while the increase in the number of the support services’ staff was extremely limited over the same period (+4,4 % taking into account enlargement to include Croatia and less than 1 % without that enlargement).
Nonetheless, the increase in judicial activity and compliance with the interinstitutional agreement on budgetary discipline, on cooperation in budgetary matters and on sound financial management requiring a 5 % reduction in staff over the period 2013-2017, are exerting strong pressure on certain support services. Specific reinforcements of appropriations, detailed in the present report, have, therefore, proved necessary in order to avoid bottlenecks in the area of translation likely to delay the handling of cases or in order to enable the services in charge of infrastructure to deal with a more perilous security context.
Last, as regards buildings, 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, enabling it to vacate two buildings previously leased, the Court has, on the basis of the agreement of both branches of the budgetary authority (2), carried on with the project for the fifth extension to its buildings, 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 2015

2.1. —   Revenue

The estimated revenue of the Court of Justice for the financial year 2015 was EUR 44 856 000.
As shown in Table 1 below, the established entitlements in the financial year 2015 come to EUR 49 510 442 and are 10,4 % higher than estimated.

Table 1


Estimated revenue and established entitlements









(in euros)




Title


Estimated revenue 2015


Established entitlements 2015


% of total










4 —


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






44 856 000,00 


48 631 582,42 



98,22 











5 —


Revenue accruing from the administration of the institution






0,00 


878 859,46 



1,78 











9 —


Miscellaneous revenue






0,00 


0,00 



0,00 





Total


44 856 000,00 


49 510 441,88 



100,00 





%



100,00  %




110,38  %



 




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 over 98 % of all revenue, while revenue in the other Titles represents less than 2 % only.

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 4 represents the greater part of the total revenue from entitlements carried over and collected in 2015 (84 %).

Table 2


Revenue from entitlements carried over









(in euros)




Title


Carried over 2014 to 2015


Revenue from entitlements carried over


% of total










4 —


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






58 057,34 


58 057,34 



84,28 











5 —


Revenue accruing from the administration of the institution






26 563,03 


10 832,08 



15,72 











9 —


Miscellaneous revenue






0,00 


0,00 



0,00 





Total


84 620,37 


68 889,42 



100,00 





%



100,00  %



81,41  %


 




2.2. —   Expenditure

2.2.1. —   Appropriations for the financial year

The appropriations for expenditure entered in the Court’s budget for the financial year 2015 came to EUR 357 062 000.
As shown in Table 3 below, budget implementation for the financial year 2015 amounts to EUR 353 701 351 and represents a very high rate of use of final appropriations of 99 %, identical to the rate in 2014.
As examined in more detail in Chapter 3, both the 2015 budget implementation of Title 1 and Title 2 was very considerable (99 % and 99,4 % respectively as compared with 99,2 % and 98,2 % in 2014).
Generally, as in previous years, it may be observed that almost 75 % 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 2015


Commitments in the financial year 2015


% of total










1 —


Persons working with the institution






266 662 500,00 


263 902 758,34 



74,61 











2 —


Buildings, furniture, equipment and miscellaneous operating expenditure






90 345 500,00 


89 768 210,19 



25,38 











3 —


Expenditure resulting from special functions carried out by the institution






54 000,00 


30 382,67 



0,01 











10 —


Other expenditure






0,00 


0,00 



0,00 





Total


357 062 000,00 


353 701 351,20 



100,00 





%



100,00  %




99,06  %



 





Annexes III, IVa and IVb provide detailed additional data with figures on the use of appropriations in the financial year 2015 (comparison with 2014 and details of implementation by budget line and by service).
2.2.2. —   Appropriations carried over


Table 4 below shows that, of the appropriations carried over from 2014 to 2015, the total of which was EUR 16 749 174, a very large proportion was used, as had previously been the case in 2014 (88,4 % in 2015 as compared with 85 % in 2014).

Table 4


Use of appropriations carried over









(in euros)




Title


Appropriations carried over 2014 to 2015


Payments out of appropriations carried over


Cancellations










1 —


Persons working with the institution






4 156 035,78 


3 132 854,93 


1 023 180,85 










2 —


Buildings, furniture, equipment and miscellaneous operating expenditure






12 591 861,06 


11 675 272,87 


916 588,19 










3 —


Expenditure resulting from special functions carried out by the institution






1 277,44 


0,00 


1 277,44 










10 —


Other expenditure






0,00 


0,00 


0,00 




Total


16 749 174,28 


14 808 127,80 


1 941 046,48 




%



100,00  %




88,41  %




11,59  %






Annex IVa provides additional detailed information with figures on the use of appropriations carried over from 2014 to 2015.
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. It also shows that the appropriations of assigned revenue carried over from 2014 to 2015 were almost fully used (97,5 %).

Table 5


Use of assigned revenue











(in euros)




Title


Assigned revenue carried over 2014 to 2015


Assigned revenue 2015


Payments 2015


Cancellation of assigned revenue for 2014 not eligible for carrying over


Assigned revenue carried over 2015 to 2016










1 —


Persons working with the institution






485 626,34 


319 005,62 


509 619,25 


787,54 


294 225,17 










2 —


Buildings, furniture, equipment and miscellaneous operating expenditure






822 406,50 


494 095,58 


797 434,07 


29 663,66 


489 404,35 










3 —


Expenditure resulting from special functions carried out by the institution






9 539,58 


20 553,50 


6 444,60 


3 094,98 


20 553,50 










10 —


Other expenditure






0,00 


0,00 


0,00 


0,00 


0,00 




Total


1 317 572,42 


833 654,70 


1 313 497,92 


33 546,18 


804 183,02 




The appropriations of assigned revenue established during the financial year 2015 come to EUR 833 655, over 75 % of which corresponds to revenue from:






—


application of a service agreement with the Office of Publications (EUR 244 636);










—


the sale of electricity produced by the panels of photovoltaic cells (EUR 133 945);










—


the application of penalties linked to the implementation of an IT contract (EUR 130 000);










—


reimbursement of costs in respect of the leasing of buildings and reimbursement of expenditure by staff such as telephone calls or public transport (EUR 87 942);










—


reimbursement of legal costs (EUR 20 553);










—


refunds from insurance companies (EUR 11 770).





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 2015, as shown in Table 6, the Court made 18 budget transfers pursuant to Articles 25 and 27 of the Financial Regulation, representing a total of EUR 10,3 million, or 2,9 % of final appropriations. The effects of the various transfers can be seen at item level in Annex IVa.
For the most part (EUR 7,4 million, or 72 % of the total amount of the transfers made in 2015), those transfers of appropriations were the subject of notification to the budgetary authority in accordance with the provisions of Article 25(1), (2) and (3) and Article 27(3) and (4) of the Financial Regulation.
EUR 5,2 million of those transfers were a ‘mopping-up’ operation at the end of the financial year in order to reinforce two lines of appropriations in Title 2 (line 2 0 0 0 ‘Rent’ to the extent of EUR 4,7 million and line 2 1 0 0 ‘Purchase, servicing and maintenance of equipment and software’ to the extent of EUR 0,5 million). That operation enabled part of the rent and IT infrastructure expenditure entered in Title 2 of the 2016 budget to be paid, the objective being to create a similar level of flexibility in the 2016 budget in order to finance expenditure in Title 1 insufficiently budgeted for over that financial year (namely, appropriations of EUR 3,2 million for remuneration as a result of the difference between the application of a salary adjustment rate of +2,4 % as from 1 July 2015 and the +1,2 % adjustment proposed by the Commission when the 2016 budget was drawn up, and EUR 2 million of non-recurring expenditure linked to the arrival of 12 additional General Court Judges, the appropriations for which had been entered in the 2015 budget although those Judges will finally take up their duties in 2016).
As regards the remaining EUR 2,2 million of transfers, the reinforcements submitted over the year to the budgetary authority made it possible to cope with unforeseen needs under Title 1 (EUR 0,5 million in order to increase the appropriations for freelance translation) and Title 2 (EUR 1,7 million, essentially in order to carry out the moves of the various services of the institution in order to welcome the 12 new General Court Judges, ensure the replacement of machines in the reproduction workshop, replace the network and telecommunications equipment installed in the building complex inaugurated in 2008 and improve the IT tools used for dissemination of the case-law and the registration of post).

Table 6


Transfers of appropriations








(in euros)




Type of transfer


Number of transfers in 2015


Total amount transferred




Title to title


3


5 200 000,00 




Chapter to chapter


5


2 208 000,00 




Article to article


0


0,00 




Item to item


10


2 922 417,72 




Total


18


10 330 417,72 




3. —   BUDGET IMPLEMENTATION IN 2015 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 2015 comes to EUR 266 662 500. This funding represents almost 75 % of the Court’s total budget. Those appropriations were committed to the extent of EUR 263 902 758, a very high rate of implementation of 99 % (same rate as recorded in 2014).

Table 7


Use of appropriations in the financial year









(in euros)




Title 1


Appropriations in the financial year 2015


Commitments in the financial year 2015


% of implementation










1 0 —


Members of the institution






26 918 000,00 


26 555 323,87 



98,65 











1 2 —


Officials and temporary staff






215 748 000,00 


213 572 072,16 



98,99 











1 4 —


Other staff and external services






18 654 000,00 


18 614 537,77 



99,79 











1 6 —


Other expenditure relating to persons working with the institution






5 342 500,00 


5 160 824,54 



96,60 





Total


266 662 500,00 


263 902 758,34 



98,97 





3.1.1.   Chapter 1 0 — Members of the institution

The final appropriations in this Chapter, amounting to EUR 26 918 000, were committed to the extent of EUR 26 555 324, which results in a very high rate of implementation of 98,7 %, identical to the 2014 rate.
It is to be pointed out that a budget surplus of approximately EUR 1,6 million has been made available in this Chapter because the number of Members whose terms of office have not been renewed was considerably lower than that foreseen when the 2015 budget was being drawn up.
A portion of those budgetary surpluses (EUR 0,64 million) has been used to reinforce the appropriations of line 1 4 0 6 ‘External services in the linguistic field’ in Chapter 1 4, because of the increased use of freelance services compared with the initial estimates, and the appropriations of line 1 6 5 4 ‘Early childhood centre’ in Chapter 1 6, because of under-budgeting when the 2015 budget was prepared. Another portion of those surpluses (EUR 1 million) was used for the ‘mopping-up’ transfer already explained in point 2.2.4.
Last, it may usefully be recalled that the appropriations allocated to financing the pensions of the former Members of the three courts of the institution have been entered in the Commission’s budget since 1 January 2015, which explains why the total amount of appropriations in Chapter 1 0 is lower than that for 2014.
3.1.2.   Chapter 1 2 — Officials and temporary staff

The final appropriations in this Chapter, amounting to EUR 215 748 000, were committed to the extent of EUR 213 572 072, which results in a very high rate of implementation of 99 % as in 2014.
Generally, 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, tempo of recruitment or turnover, rate of standard abatement, etc.).
More specifically, a portion of the surpluses for 2015 is linked to the higher than estimated number of Members whose terms of office were renewed (see preceding point), which led to fewer staff in the cabinets being replaced (legal secretaries and assistants employed for temporary posts) and, therefore, to budget savings in terms of installation allowances (for staff entering the service) and resettlement allowances (for staff leaving).
A portion of the abovementioned surpluses made it possible to finance the arrears of salary paid to the institution’s staff (EUR 0,75 million) following the adjustment to salaries of 2,4 % as from 1 July 2015 (as against 1,7 % estimated when the 2015 budget was being drawn up).
In addition, as in Chapter 1 0, another portion of the surpluses (EUR 0,9 million) was used for the ‘mopping-up’ operation already explained in point 2.2.4.
It is important to emphasise that 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 higher 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.
Last, 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 pensions and thereby endeavour to improve as much as possible its performance in the implementing of appropriations, as shown by the considerable reduction of surpluses year after year.
3.1.3.   Chapter 1 4 — Other staff and external services

The final appropriations in this Chapter, amounting to EUR 18 654 000, were committed to the extent of EUR 18 614 538, which represents a rate of implementation of almost 100 % (compared with 99,25 % in 2014).
The final appropriations in Chapter 1 4 are mainly concentrated in two budget items.
A third of the appropriations in this Chapter are allocated to item 1 4 0 0 ‘Other staff’, which was reinforced by EUR 225 000 in 2015. Although the number of contract agents financed was finally lower than that estimated when the 2015 budget was prepared (143 full-time equivalents (FTEs) used as against 158 FTEs estimated), the recruitment grade/step within the 4 possible groups (groups I, II, III and IV) was in the end sometimes higher than the level used at the time of the estimates, in particular because of the higher level of qualification of the staff to be replaced or the career advancement effect for the administrative-support staff. The rate of implementation of the final appropriations for this item remained very close to 100 % as in 2014.
The approximately two thirds of remaining appropriations are allocated to Item 1 4 0 6 ‘External services in the linguistic field’, in order to cover the services of freelance interpreters and translators, and were almost all used.
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 make up for the staff reductions suffered in a context of the increased volume of work.
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 (as a result of reductions in staff already implemented between 2013 and 2015), 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.
In that context, as far as interpretation is concerned, the measures taken to reduce the number of hearings with interpretation have borne fruit (the number of such hearings falling from 717 in 2014 to 628 in 2015, or — 12,41 %) and led to a reduction in the use of freelance interpreters. The budget surplus thereby made available (almost EUR 300 000) enabled a contribution to be made to the abovementioned reinforcement of item 1 4 0 0 and the ‘mopping-up’ transfer already mentioned.
As far as translation is concerned, the number of pages to be translated increased to just over 1,1 million in 2015 and would have been nearly 1,6 million pages without the numerous measures giving rise to translation savings which were taken by the courts, such as, inter alia, the selective publication of the case-law, summarising of requests for a preliminary ruling, reduction in the average length of Opinions and publication by extracts of certain particularly long decisions. The number of pages to be translated increased by +1,4 % compared with the number in 2014, which, it must be recalled, had itself risen sharply by almost 20 % compared with 2013. Accordingly, in the context of a reduction in posts, an increased use of freelance translators was necessary, which accounts for the increase in appropriations of EUR 0,5 million made and the maximum rate of implementation of appropriations established (100 %).
3.1.4.   Chapter 1 6 — Other expenditure relating to persons working with the institution

The final appropriations in this Chapter, amounting to EUR 5 342 500, were committed to the extent of EUR 5 160 825, which results in a rate of implementation of 96,6 %, similar to 2014 (96,8 %).
Two items in this Chapter represent 79 % of the final appropriations. These are item 1 6 1 2 ‘Further training’, where the rate of implementation came to 96 % (compared to 97 % in 2014), and Item 1 6 5 4 ‘Early childhood centre,’ where the rate of implementation was 100 % in 2015, as in 2014.
It is to be noted that line 1 6 5 4 ‘Early childhood centre’ had to be reinforced (to the extent of EUR 142 000 from Chapter 1 0) because of, first, the under-budgeting of the share of the Court in the 2015 expenditure of the Early Childhood Centre (ECC) run by the European Commission and, secondly, a request by the Commission to the Court to contribute to the education costs of children attending a type-2 European school.
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 2015 comes to EUR 90 345 500. That total amount represents 25,3 % of the Court’s entire budget. Those appropriations were committed to the extent of EUR 89 768 210,19, which results in a very high rate of implementation of 99,4 % in 2015 (compared with 98,2 % in 2014).

Table 8


Use of appropriations in the financial year









(in euros)




Title 2


Appropriations in the financial year 2015


Commitments in the financial year 2015


% of implementation










2 0 —


Buildings and associated costs






65 657 000,00 


65 256 005,60 



99,39 











2 1 —


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






20 377 500,00 


20 336 396,64 



99,80 











2 3 —


Current administrative expenditure






1 683 500,00 


1 615 781,89 



95,98 











2 5 —


Meetings and conferences






599 500,00 


538 876,90 



89,89 











2 7 —


Information: Acquisition, archiving, production and distribution






2 028 000,00 


2 021 149,16 



99,66 





Total


90 345 500,00 


89 768 210,19 



99,36 





3.2.1.   Chapter 2 0 — Buildings and associated costs

The final appropriations in this Chapter, amounting to EUR 65 657 000, were committed to the extent of EUR 65 256 006, which results in a very high rate of implementation of 99,4 % (compared with 98,4 % in 2014).
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 (3)), 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 in a specific report addressed to it no later than 1 June each year.
The final appropriations in Articles 2 0 0 ‘Buildings’ and 2 0 2 ‘Costs relating to buildings’ represent 75 % (EUR 49 308 000) and 25 % (EUR 16 349 000), 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 13,7 million, including the expenditure financed by the appropriations obtained from the ‘mopping-up’ transfer at the end of the financial year (EUR 4,7 million), the aim of which was explained in point 2.2.4 above. The appropriations under that item are used solely for renting the T Building, which 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, final expenditure under item 2 0 0 1 ‘Lease/purchase’ came to EUR 32,4 million 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). Savings of appropriations were made under that item on account of the fewer tranches of financing consolidated at the end of December 2014, and considerably lower interest rates than envisaged when the 2015 budget estimates — which were necessarily prudent — were drawn up at the beginning of 2014. It was, therefore, possible to use that item to reinforce the appropriations of Chapter 2 3 (Article 2 3 8 ‘Other administrative expenditure’) so as to finance the removal expenditure of the various services of the institution in order to welcome the first 12 new Judges in the context of the reinforcement of the General Court.
As regards expenditure in Article 2 0 2 ‘Buildings-related costs’, this amounts to EUR 16 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 rate of implementation established for that article in 2015 is 98 %, compared with 94,2 % in 2014.
First of all, as regards item 2 0 2 2 ‘Cleaning and maintenance’, there was a 7 % fall in expenditure compared with 2014 (EUR 7 131 245 in 2015 compared with EUR 7 681 864 in 2014). That fall may be attributed essentially to the entry into force of a new cleaning contract since 1 June 2014, under which the costs of services is much more favourable. Next, item 2 0 2 4 ‘Energy consumption’ also shows a fall in appropriations of almost 13 % (EUR 2 105 000 in 2015 compared with EUR 2 415 500 in 2014) due both to the advantageous contractual prices and favourable climatic conditions. The surplus of appropriations released under those two items made it possible to contribute EUR 1,29 million towards reinforcing the appropriations for the expenditure linked to security, mentioned below (EUR 0,6 million), and for the IT expenditure linked to the increased rate of replacing the network equipment (EUR 0,5 million), and, lastly, to the end-of-year ‘mopping-up’ transfer already mentioned (EUR 0,1 million).
Under Article 2 0 2, reference must also be made to the increase in appropriations in item 2 0 2 6 ‘Security and surveillance’ compared with 2014 (EUR 6 409 000 in 2015 compared with EUR 5 694 205 in 2014, or + 12 %) attributable to the exceptional security measures taken in response to the terrorist events of the last year, which required a EUR 0,6 million reinforcement of appropriations in order to finance that expenditure not initially forecast when the budget was drawn up.
3.2.2.   Chapter 2 1 — Data processing, equipment and movable property

The final appropriations in this Chapter, amounting to EUR 20 377 500, were committed to the extent of EUR 20 336 397, which represents a very high rate of implementation, as was already the case in 2014, of almost 100 % of the appropriations.
The appropriations in Chapter 2 1 are for the most part (87 %) 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 data-processing and telecommunications services’ 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 (including the continuing improvement of the e-Curia application and of the 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 16 472 500) in order to cover certain additional investments during the year. A first transfer, of EUR 746 000 from Title 2 of the budget, was essentially used in order to speed up the replacement of network and telecommunications equipment installed in 2008 in the new Palais, and to improve two IT tools used to disseminate the case-law and to register post. A second transfer, of EUR 500 000, from Title 1 of the budget, made it possible to finance with 2015 appropriations certain IT infrastructure expenditure forecast in the 2016 budget in the context of the ‘mopping-up’ transfer explained in point 2.2.4.
As regards the three other budget articles in Chapter 2 1, their rate of implementation in 2015 varied as follows in relation to 2014: Article 2 1 2 ‘Furniture’98,2 % compared with 94,3 %, Article 2 1 4 ‘Technical equipment and installations’96,1 % compared with 98,8 % and Article 2 1 6 ‘Vehicles’99,8 % compared with 96,9 %.
As far as Article 2 1 4 ‘Technical equipment and installations’ is concerned, reference must be made to the considerable increase in the amount of expenditure in 2015 (EUR 565 288 in 2015 compared with EUR 249 415 in 2014), which explains the reinforcement of EUR 350 000 from line 2 7 4 1 ‘General publications’ of Chapter 2 7, in order to replace machines in the institution’s reproduction workshop.
3.2.3.   Chapter 2 3 — Current administrative expenditure

The final appropriations in this Chapter, amounting to EUR 1 683 500, were committed to the extent of EUR 1 615 782, which results in a rate of implementation of 96 % (compared with 91 % in 2014).
It must first be stated that the expenditure on Article 2 3 8 ‘Other administrative expenditure’ increased considerably in 2015 (EUR 802 751 in 2015 as against EUR 397 579 in 2014). That increase is attributable entirely to the exceptional expenditure on the moves of the various services of the institution in order to prepare for the arrival of the first 12 new Judges and their cabinet staff in the context of the reinforcement of the General Court; this operation was financed thanks to a reinforcement of appropriations of EUR 470 000 from Chapter 2 0.
Besides that particular point, it may usefully be noted that:






—


expenditure in Article 2 3 0 ‘Stationery, office supplies and various consumables’ amounted to EUR 638 618 in 2015 (a rate of implementation of almost 100 %, as in 2014).










—


expenditure in Article 2 3 6 ‘Postal charges’ was EUR 154 000 (rate of implementation of 91,7 %, as against 79,3 % in 2014). The appreciable reduction in expenditure on this article (– 44,5 % compared to 2014) is the result of ever increasing use of e-Curia (limiting greatly the need to send registered post).




Lastly, it should be mentioned that a portion of the appropriations of this Chapter are also 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 45 000 in 2015) makes it possible to honour the 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 599 500, were committed to the extent of EUR 538 877 (rate of implementation of appropriations of 89,9 % compared with 95 % in 2014).
The reduction in the rate of implementation of appropriations is attributable to the nature of the expenditure in this Chapter — which is necessarily less predictable — intended for the most part for the Court’s ceremonial events and official visits, seminars and study and information visits, where the Court does not always have the initiative or control over the calendar for the arrangements.
Ceremonial activity in 2015 included three formal sittings, including the sitting for the partial renewal of the Members of the Court of Justice and of the General Court, and the preparation and management of 23 official visits, a visit of a delegation of the Court abroad and two conferences.
As regards the institution’s policy of welcoming visitors, the organisation of seminars and meetings with judges of the Member States enabled the Court to pursue its aim of making national judges aware of how the institution operates, of the preliminary ruling procedure and of the practice of EU law. In addition to the ‘Annual Judges’ Forum’, addressed in 2015 to first-instance and appeal courts, which assembled 159 judges from all the Member States, 115 days of seminars also made it possible to assemble 1 627 participants.
Arranging study or information visits for a wider public (597 groups, a total of 12 586 participants in 2015) also enabled the Court to improve the communication to citizens of information concerning the judicial institution and the case-law of the European Union. The tragic events in Paris and the raising of the alert level within the institutions as well as the exceptional security measures which were taken account for the fall in the number of visits recorded in 2015 (– 14 %).
3.2.5.   Chapter 2 7 — Information: acquisition, archiving, production and distribution

The final appropriations in this Chapter, amounting to EUR 2 028 000, were committed to the extent of EUR 2 021 149 in 2015, which results in a rate of implementation of 99,7 % (as against 91,8 % in 2014).
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 2015 to EUR 1 384 899 (an implementation rate in 2015 of 100 %, compared with 99,3 % in 2014). 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’ amounted in 2015 to EUR 636 250, which represents a sharp fall in relation to 2014 (EUR 1 413 233). 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 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 considerable 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. The surplus appropriations which have been made available in this article have made possible the increases in appropriations in Chapter 2 1 already mentioned.




To a lesser extent, the appropriations for Article 2 7 4 cover 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 amount of that expenditure fell by 29,2 % in 2015 compared with 2014, a year which had already seen a 4 % fall in that expenditure compared with 2013.
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 2015, those appropriations amounted to EUR 54 000 and were committed to the extent of EUR 30 383, which gives a rate of implementation of 56,3 % (32,8 % in 2014).
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.
3.4.   TITLE 10 — Other expenditure


Chapter 10 — Other expenditure

On a proposal for an amendment by the European Parliament when the 2015 budget was drawn up, an amount of EUR 2 million had been put into reserve under this Chapter, with a view to giving effect as swiftly as possible to the increase in the number of General Court judges, as proposed by the Court of Justice at the end of 2014, on the basis of the decision of the legislative authority to be taken in 2015.
However, that decision was not taken until the very end of 2015, which did not, therefore, allow that reinforcement of the General Court to be put into effect until 2016.
Although the Court’s 2016 budget includes the administrative appropriations in a year of normal operation for such a reinforcement, the appropriations corresponding to the initial, non-recurring additional cost of that reinforcement were not entered in that budget, since it was envisaged that they would be incurred under the 2015 budget. As explained in point 2.2.4, a proposal was made to the budgetary authority, which accepted it, to release that EUR 2 million reserve to line 2 0 0 0 ‘Rent’ in Chapter 2 0, the aim being to pay part of the rent of the T Building payable in 2016 in order to generate a similar level of flexibility within the 2016 budget to finance the additional cost of implementing the reinforcement of the General Court.


(1)  OJ L 298, 26.10.2012, p. 1.

(2)  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, the final favourable opinion being given in April 2015 on the basis of additional information transmitted further to the completion of the detailed outline plan.

(3)  OJ C 148, 2.7.2007, p. 1.


ANNEX 1
COMPARISON BY CHAPTER OF THE IMPLEMENTATION OF REVENUE IN 2014 AND 2015











(in euros)





Chapters/Articles


Heading


Established entitlements 2015


Established entitlements 2014


Difference



DIFF.%





4 0 0


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


23 811 950,18 


24 715 852,65 


- 903 902,47 



-3,66  %





4 0 4


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


4 153 357,17 


4 043 655,17 


109 702,00 



2,71  %





4 0


Miscellaneous taxes and deductions


27 965 307,35 


28 759 507,82 


- 794 200,47 



-2,76  %





4 1 0


Staff contributions to the pension scheme


17 921 404,32 


16 242 439,35 


1 678 964,97 



10,34  %





4 1 1


Transfer or repayment of pension rights by staff


2 741 571,74 


3 046 060,23 


- 304 488,49 



-10,00  %





4 1 2


Contributions to the pension scheme by officials and temporary staff on leave on personal grounds


3 299,01 


0,00 


3 299,01 



NA





4 1


Contribution to the pension scheme


20 666 275,07 


19 288 499,58 


1 377 775,49 



7,14  %






TITLE 4




48 631 582,42 




48 048 007,40 




583 575,02 





1,21  %






5 0 0


Proceeds from the sale of movable property — Assigned revenue


133 945,55 


130 150,09 


3 795,46 



2,92  %





5 0 2


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


3 875,00 


118 765,35 


- 114 890,35 



-96,74  %





5 0


Proceeds from the sale of movable and immovable property


137 820,55 


248 915,44 


- 111 094,89 



-44,63  %





5 2 0


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


2,94 


2 787,92 


-2 784,98 



-99,89  %





5 2


Revenue from investments or loans granted, bank and other interest


2,94 


2 787,92 


-2 784,98 



-99,89  %





5 5 0


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


0,00 


0,00 


0,00 



NA





5 5


Revenue from the proceeds of services supplied or work carried out


0,00 


0,00 


0,00 



NA





5 7 0


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


64 630,32 


294 546,90 


- 229 916,58 



-78,06  %





5 7 3


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


664 635,46 


650 414,69 


14 220,77 



2,19  %





5 7


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


729 265,78 


944 961,59 


- 215 695,81 



-22,83  %





5 8 1


Revenue from insurance payments received — Assigned revenue


11 770,19 


282 748,11 


- 270 977,92 



-95,84  %





5 8


Miscellaneous compensation


11 770,19 


282 748,11 


- 270 977,92 



-95,84  %






TITLE 5




878 859,46 




1 479 413,06 




- 600 553,60 





-40,59  %






9 0 0


Miscellaneous revenue


0,00 


230,66 


- 230,66 



NA





9 0


Miscellaneous revenue


0,00 


230,66 


- 230,66 



NA






TITLE 9




0,00 




230,66 




- 230,66 





NA







General total




49 510 441,88 




49 527 651,12 




-17 209,24 





-0,03  %









ANNEX 2
REVENUE SITUATION IN 2015 — ESTABLISHED ENTITLEMENTS AND ENTITLEMENTS CARRIED OVER











(in euros)





Budget lines


Heading


Initial budget


Established entitlements 2015


Revenue recovered


Still to be recovered




4 0 0 0


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


23 694 000,00 


23 811 950,18 


23 811 950,18 


0,00 




4 0 4 0


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


4 513 000,00 


4 153 357,17 


4 153 357,17 


0,00 





total Chapter 4 0




28 207 000,00 




27 965 307,35 




27 965 307,35 




0,00 





4 1 0 0


Staff contributions to the pension scheme


16 649 000,00 


17 921 404,32 


17 921 404,32 


0,00 




4 1 1 0


Transfer or repayment of pension rights by staff


0,00 


2 741 571,74 


2 734 204,35 


7 367,39 




4 1 2


Contributions to the pension scheme by officials and temporary staff on leave on personal grounds


0,00 


3 299,01 


3 299,01 


0,00 





total Chapter 4 1




16 649 000,00 




20 666 275,07 




20 658 907,68 




7 367,39 






Title 4




44 856 000,00 




48 631 582,42 




48 624 215,03 




7 367,39 





5 0 0 1


Proceeds from the sale of other movable property — Assigned revenue


0,00 


133 945,55 


133 945,55 


0,00 




5 0 2 0


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


0,00 


3 875,00 


1 806,25 


2 068,75 





total Chapter 5 0




0,00 




137 820,55 




135 751,80 




2 068,75 





5 2 0 0


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


0,00 


2,94 


2,94 


0,00 





total Chapter 5 2




0,00 




2,94 




2,94 




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 


64 630,32 


43 253,82 


21 376,50 




5 7 3 0


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


0,00 


664 635,46 


632 046,81 


32 588,65 





total Chapter 5 7




0,00 




729 265,78 




675 300,63 




53 965,15 





5 8 1 0


Revenue from insurance payments received — Assigned revenue


0,00 


11 770,19 


11 770,19 


0,00 





total Chapter 5 8




0,00 




11 770,19 




11 770,19 




0,00 






Title 5




0,00 




878 859,46 




822 825,56 




56 033,90 





9 0 0 0


Miscellaneous revenue


0,00 


0,00 


0,00 


0,00 





total Chapter 9 0




0,00 




0,00 




0,00 




0,00 






Title 9




0,00 




0,00 




0,00 




0,00 






Total




44 856 000,00 




49 510 441,88 




49 447 040,59 




63 401,29 




















(in euros)





Budget lines


Heading


Carried over 2014 to 2015


Variations during 2015


Total carried over 2014 to 2015


Revenue from commitments carried over


Still to be recovered




4 1 1 0


Transfer or repayment of pension rights by staff


64 868,18 


-6 810,84 


58 057,34 


58 057,34 


0,00 





total Chapter 4 1




64 868,18 




-6 810,84 




58 057,34 




58 057,34 




0,00 






Title 4




64 868,18 




-6 810,84 




58 057,34 




58 057,34 




0,00 





5 0 0 1


Proceeds from the sale of other movable property — Assigned revenue


0,00 


0,00 


0,00 


0,00 


0,00 




5 0 2 0


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


825,00 


- 153,75 


671,25 


671,25 


0,00 





total Chapter 5 0




825,00 




- 153,75 




671,25 




671,25 




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


6 934,47 


0,00 


6 934,47 


2 012,76 


4 921,71 




5 7 3 0


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


18 957,31 


0,00 


18 957,31 


8 148,07 


10 809,24 





total Chapter 5 7




25 891,78 




0,00 




25 891,78 




10 160,83 




15 730,95 





5 8 1 0


Revenue from insurance payments received — Assigned revenue


0,00 


0,00 


0,00 


0,00 


0,00 





total Chapter 5 8




0,00 




0,00 




0,00 




0,00 




0,00 






Title 5




26 716,78 




- 153,75 




26 563,03 




10 832,08 




15 730,95 






Total




91 584,96 




-6 964,59 




84 620,37 




68 889,42 




15 730,95 








ANNEX 3
COMPARISON BY CHAPTER OF THE IMPLEMENTATION OF APPROPRIATIONS IN 2014 AND 2015











(in euros)





Chapters


Heading


Commitments 2015


Commitments 2014


Difference



DIFF.%





1 0


Members of the institution


26 555 323,87 


33 960 931,78 


-7 405 607,91 



-21,81  %





1 2


Officials and temporary staff


213 572 072,16 


211 373 200,09 


2 198 872,07 



1,04  %





1 4


Other staff and external services


18 614 537,77 


16 850 474,12 


1 764 063,65 



10,47  %





1 6


Other expenditure relating to persons working with the institution


5 160 824,54 


5 272 753,76 


- 111 929,22 



-2,12  %





 



TITLE 1




263 902 758,34 




267 457 359,75 




-3 554 601,41 





-1,33  %






2 0


Buildings and associated costs


65 256 005,60 


60 492 157,98 


4 763 847,62 



7,88  %





2 1


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


20 336 396,64 


19 068 130,23 


1 268 266,41 



6,65  %





2 3


Current administrative expenditure


1 615 781,89 


1 353 939,97 


261 841,92 



19,34  %





2 5


Meetings and conferences


538 876,90 


558 179,64 


-19 302,74 



-3,46  %





2 7


Information: Acquisition, archiving, production and distribution


2 021 149,16 


2 753 356,33 


- 732 207,17 



-26,59  %





 



TITLE 2




89 768 210,19 




84 225 764,15 




5 542 446,04 





6,58  %






3 7


Expenditure relating to certain institutions and bodies


30 382,67 


17 059,64 


13 323,03 



78,10  %





 



TITLE 3




30 382,67 




17 059,64 




13 323,03 





78,10  %







General total




353 701 351,20 




351 700 183,54 




2 001 167,66 





0,57  %









ANNEX 4a
DETAILED IMPLEMENTATION OF APPROPRIATIONS IN 2015 (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


Final 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


23 916 500,00 


- 300 000,00 


23 616 500,00 


23 472 315,51 


23 472 315,51 


0,00 


144 184,49 


0,00 


0,00 


0,00 




1 0 0 2 Rights connected with entering the service, transfer, and leaving the service


1 449 000,00 


- 700 000,00 


749 000,00 


681 231,80 


457 338,00 


223 893,80 


67 768,20 


86 546,23 


0,00 


86 546,23 




1 0 2 Temporary allowances


2 447 000,00 


- 642 000,00 


1 805 000,00 


1 784 141,93 


1 784 141,93 


0,00 


20 858,07 


0,00 


0,00 


0,00 




1 0 3 Pensions


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 




1 0 4 Missions


295 500,00 


0,00 


295 500,00 


295 500,00 


41 209,07 


254 290,93 


0,00 


173 020,78 


86 208,69 


86 812,09 




1 0 6 Training


452 000,00 


0,00 


452 000,00 


322 134,63 


161 750,32 


160 384,31 


129 865,37 


134 942,30 


10 944,38 


123 997,92 




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




28 560 000,00 




-1 642 000,00 




26 918 000,00 




26 555 323,87 




25 916 754,83 




638 569,04 




362 676,13 




394 509,31 




97 153,07 




297 356,24 





1 2 0 0 Remuneration and other rights


213 814 000,00 


- 620 000,00 


213 194 000,00 


211 062 566,20 


211 062 566,20 


0,00 


2 131 433,80 


0,00 


0,00 


0,00 




1 2 0 2 Paid overtime


656 000,00 


0,00 


656 000,00 


612 518,76 


612 518,76 


0,00 


43 481,24 


0,00 


0,00 


0,00 




1 2 0 4 Rights connected with entering the service, transfer and leaving the service


2 448 000,00 


- 550 000,00 


1 898 000,00 


1 896 987,20 


1 865 872,85 


31 114,35 


1 012,80 


153 066,98 


12 637,85 


140 429,13 




1 2 2 Allowances on early termination of service


230 000,00 


- 230 000,00 


0,00 


0,00 


0,00 


0,00 


0,00 


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




217 148 000,00 




-1 400 000,00 




215 748 000,00 




213 572 072,16 




213 540 957,81 




31 114,35 




2 175 927,84 




153 066,98 




12 637,85 




140 429,13 





1 4 0 0 Other agents


5 955 000,00 


225 000,00 


6 180 000,00 


6 167 199,70 


6 167 199,70 


0,00 


12 800,30 


0,00 


0,00 


0,00 




1 4 0 4 In-service training and staff exchange


688 000,00 


- 100 000,00 


588 000,00 


588 000,00 


562 242,04 


25 757,96 


0,00 


37 457,15 


0,00 


37 457,15 




1 4 0 5 Other external services


261 500,00 


0,00 


261 500,00 


238 462,60 


159 192,16 


79 270,44 


23 037,40 


62 468,13 


28 199,26 


34 268,87 




1 4 0 6 External services in the linguistic field


11 449 500,00 


175 000,00 


11 624 500,00 


11 620 875,47 


9 001 539,78 


2 619 335,69 


3 624,53 


2 343 122,77 


2 154 702,23 


188 420,54 




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




18 354 000,00 




300 000,00 




18 654 000,00 




18 614 537,77 




15 890 173,68 




2 724 364,09 




39 462,23 




2 443 048,05 




2 182 901,49 




260 146,56 





1 6 1 0 Miscellaneous expenditure for staff recruitment


207 000,00 


0,00 


207 000,00 


160 249,36 


107 820,73 


52 428,63 


46 750,64 


43 328,31 


6 890,41 


36 437,90 




1 6 1 2 Further training


1 540 500,00 


0,00 


1 540 500,00 


1 476 633,44 


811 837,49 


664 795,95 


63 866,56 


573 569,96 


517 265,00 


56 304,96 




1 6 2 Missions


349 000,00 


0,00 


349 000,00 


348 738,11 


257 165,05 


91 573,06 


261,89 


42 056,33 


22 921,46 


19 134,87 




1 6 3 0 Social welfare


21 000,00 


0,00 


21 000,00 


6 072,00 


0,00 


6 072,00 


14 928,00 


5 250,00 


0,00 


5 250,00 




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


271 000,00 


0,00 


271 000,00 


268 709,53 


243 122,54 


25 586,99 


2 290,47 


2 741,86 


2 029,00 


712,86 




1 6 5 0 Medical service


182 000,00 


0,00 


182 000,00 


128 634,67 


86 023,65 


42 611,02 


53 365,33 


35 616,08 


20 170,20 


15 445,88 




1 6 5 2 Restaurants and canteens


80 000,00 


0,00 


80 000,00 


79 787,43 


65 492,92 


14 294,51 


212,57 


7 305,13 


4 632,70 


2 672,43 




1 6 5 4 Early childhood centre


2 550 000,00 


142 000,00 


2 692 000,00 


2 692 000,00 


2 387 680,87 


304 319,13 


0,00 


455 543,77 


266 253,75 


189 290,02 





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




5 200 500,00 




142 000,00 




5 342 500,00 




5 160 824,54 




3 959 143,25 




1 201 681,29 




181 675,46 




1 165 411,44 




840 162,52 




325 248,92 






Title 1 Persons working with the institution




269 262 500,00 




-2 600 000,00 




266 662 500,00 




263 902 758,34 




259 307 029,57 




4 595 728,77 




2 759 741,66 




4 156 035,78 




3 132 854,93 




1 023 180,85 





2 0 0 0 Rent


9 288 000,00 


4 418 937,56 


13 706 937,56 


13 706 937,56 


13 499 477,55 


207 460,01 


0,00 


0,00 


0,00 


0,00 




2 0 0 1 Lease/purchase


33 644 000,00 


-1 189 582,28 


32 454 417,72 


32 454 417,72 


32 095 255,94 


359 161,78 


0,00 


344 840,68 


320 457,40 


24 383,28 




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


1 025 000,00 


1 158 644,72 


2 183 644,72 


2 123 662,93 


968 134,65 


1 155 528,28 


59 981,79 


381 268,46 


362 349,56 


18 918,90 




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


1 121 000,00 


- 158 000,00 


963 000,00 


962 559,41 


525 252,90 


437 306,51 


440,59 


649 475,35 


563 328,57 


86 146,78 




2 0 2 2 Cleaning and maintenance


7 996 000,00 


- 583 000,00 


7 413 000,00 


7 131 245,18 


5 358 868,28 


1 772 376,90 


281 754,82 


1 803 895,39 


1 679 896,82 


123 998,57 




2 0 2 4 Consumption of energy


2 812 000,00 


- 707 000,00 


2 105 000,00 


2 079 836,67 


1 751 821,47 


328 015,20 


25 163,33 


306 143,53 


241 536,49 


64 607,04 




2 0 2 6 Security and surveillance of buildings


5 797 000,00 


612 000,00 


6 409 000,00 


6 409 000,00 


5 096 051,25 


1 312 948,75 


0,00 


597 406,37 


472 363,24 


125 043,13 




2 0 2 8 Insurance


100 000,00 


-27 000,00 


73 000,00 


72 783,32 


72 783,32 


0,00 


216,68 


0,00 


0,00 


0,00 




2 0 2 9 Other expenditure on buildings


309 000,00 


40 000,00 


349 000,00 


315 562,81 


227 112,27 


88 450,54 


33 437,19 


41 687,32 


33 123,87 


8 563,45 





Chapter 2 0 Buildings and associated costs




62 092 000,00 




3 565 000,00 




65 657 000,00 




65 256 005,60 




59 594 757,63 




5 661 247,97 




400 994,40 




4 124 717,10 




3 673 055,95 




451 661,15 





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


5 437 000,00 


1 080 000,00 


6 517 000,00 


6 514 487,85 


3 476 679,18 


3 037 808,67 


2 512,15 


2 047 465,51 


2 006 571,95 


40 893,56 




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


10 231 000,00 


366 000,00 


10 597 000,00 


10 596 999,86 


5 490 596,09 


5 106 403,77 


0,14 


4 838 030,40 


4 712 621,92 


125 408,48 




2 1 0 3 Telecommunications


804 500,00 


- 200 000,00 


604 500,00 


604 379,05 


465 895,50 


138 483,55 


120,95 


207 636,46 


162 187,81 


45 448,65 




2 1 2 Furniture


722 000,00 


0,00 


722 000,00 


709 232,48 


308 956,02 


400 276,46 


12 767,52 


301 082,12 


297 947,67 


3 134,45 




2 1 4 Technical equipment and installations


238 000,00 


350 000,00 


588 000,00 


565 288,51 


395 555,91 


169 732,60 


22 711,49 


119 426,55 


95 054,67 


24 371,88 




2 1 6 Vehicles


1 450 000,00 


- 101 000,00 


1 349 000,00 


1 346 008,89 


1 250 743,06 


95 265,83 


2 991,11 


52 343,27 


14 852,06 


37 491,21 





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




18 882 500,00 




1 495 000,00 




20 377 500,00 




20 336 396,64 




11 388 425,76 




8 947 970,88 




41 103,36 




7 565 984,31 




7 289 236,08 




276 748,23 





2 3 0 Stationery, office supplies and various consumables


640 000,00 


0,00 


640 000,00 


638 618,22 


521 059,26 


117 558,96 


1 381,78 


76 135,22 


74 634,76 


1 500,46 




2 3 1 Financial charges


50 000,00 


-37 000,00 


13 000,00 


12 587,75 


4 801,09 


7 786,66 


412,25 


3 815,12 


3 661,57 


153,55 




2 3 2 Legal expenses and damages


20 000,00 


0,00 


20 000,00 


7 825,00 


3 850,00 


3 975,00 


12 175,00 


3 150,00 


0,00 


3 150,00 




2 3 6 Postal charges


304 000,00 


- 136 000,00 


168 000,00 


154 000,00 


132 676,94 


21 323,06 


14 000,00 


69 430,12 


37 125,76 


32 304,36 




2 3 8 Other administrative operating expenditure


457 500,00 


385 000,00 


842 500,00 


802 750,92 


730 091,80 


72 659,12 


39 749,08 


143 481,05 


109 208,20 


34 272,85 





Chapter 2 3 Current administrative expenditure




1 471 500,00 




212 000,00 




1 683 500,00 




1 615 781,89 




1 392 479,09 




223 302,80 




67 718,11 




296 011,51 




224 630,29 




71 381,22 





2 5 2 Entertainment and representation expenses


129 000,00 


0,00 


129 000,00 


125 009,36 


101 645,43 


23 363,93 


3 990,64 


31 900,75 


18 738,83 


13 161,92 




2 5 4 Meetings, congresses and conferences


320 500,00 


0,00 


320 500,00 


268 108,42 


208 033,88 


60 074,54 


52 391,58 


132 097,59 


82 147,27 


49 950,32 




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


150 000,00 


0,00 


150 000,00 


145 759,12 


102 697,89 


43 061,23 


4 240,88 


19 505,72 


10 696,11 


8 809,61 




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




599 500,00 




0,00 




599 500,00 




538 876,90 




412 377,20 




126 499,70 




60 623,10 




183 504,06 




111 582,21 




71 921,85 





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


1 385 000,00 


0,00 


1 385 000,00 


1 384 899,16 


1 149 718,91 


235 180,25 


100,84 


228 447,22 


213 248,26 


15 198,96 




2 7 4 0 Official Journal


500 000,00 


- 175 000,00 


325 000,00 


320 000,00 


320 000,00 


0,00 


5 000,00 


18 000,00 


0,00 


18 000,00 




2 7 4 1 General publications


815 000,00 


- 497 000,00 


318 000,00 


316 250,00 


316 250,00 


0,00 


1 750,00 


175 196,86 


163 520,08 


11 676,78 





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




2 700 000,00 




- 672 000,00 




2 028 000,00 




2 021 149,16 




1 785 968,91 




235 180,25 




6 850,84 




421 644,08 




376 768,34 




44 875,74 






Title 2 Buildings, furniture, equipment and miscellaneous operating expenditure




85 745 500,00 




4 600 000,00 




90 345 500,00 




89 768 210,19 




74 574 008,59 




15 194 201,60 




577 289,81 




12 591 861,06 




11 675 272,87 




916 588,19 





3 7 1 0 Court expenses


54 000,00 


0,00 


54 000,00 


30 382,67 


9 855,39 


20 527,28 


23 617,33 


1 277,44 


0,00 


1 277,44 




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




54 000,00 




0,00 




54 000,00 




30 382,67 




9 855,39 




20 527,28 




23 617,33 




1 277,44 




0,00 




1 277,44 






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




54 000,00 




0,00 




54 000,00 




30 382,67 




9 855,39 




20 527,28 




23 617,33 




1 277,44 




0,00 




1 277,44 





10 0 Provisional appropriations


2 000 000,00 


-2 000 000,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 




10 1 Contingency reserve


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 


0,00 





Title 10 Other expenditure




2 000 000,00 




-2 000 000,00 




0,00 




0,00 




0,00 




0,00 




0,00 




0,00 




0,00 




0,00 






Total




357 062 000,00 




0,00 




357 062 000,00 




353 701 351,20 




333 890 893,55 




19 810 457,65 




3 360 648,80 




16 749 174,28 




14 808 127,80 




1 941 046,48 








ANNEX 4b
IMPLEMENTATION OF COMMITMENT APPROPRIATIONS BY SERVICE








(in euros)





Services


Final appropriations in the financial year


Commitments





Directorate-General Personnel and Finance



 


 




Chapter 1 0


26 622 500,00 


26 259 823,87 




Chapter 1 2


215 748 000,00 


213 572 072,16 




Chapter 1 4


6 908 000,00 


6 892 199,70 




Chapter 1 6


5 159 128,30 


4 977 668,41 




Chapter 2 3


13 000,00 


12 587,75 




Chapter 2 5


9 000,00 


8 500,00 




Total


254 459 628,30 


251 722 851,89 





Directorate-General Infrastructure



 


 




Chapter 1 4


121 500,00 


101 462,60 




Chapter 1 6


80 000,00 


79 787,43 




Chapter 2 0


65 657 000,00 


65 256 005,60 




Chapter 2 1


20 374 500,00 


20 336 396,64 




Chapter 2 3


1 639 000,00 


1 589 412,95 




Chapter 2 7


493 000,00 


486 250,00 




Total


88 365 000,00 


87 849 315,22 





Directorate-General Translation



 


 




Chapter 1 4


9 744 500,00 


9 740 875,47 




Total


9 744 500,00 


9 740 875,47 





Interpretation Directorate



 


 




Chapter 1 4


1 880 000,00 


1 880 000,00 




Total


1 880 000,00 


1 880 000,00 





Directorate-General Library, Research and Documentation



 


 




Chapter 2 7


1 385 000,00 


1 384 899,16 




Total


1 385 000,00 


1 384 899,16 





Protocol and Visits Directorate



 


 




Chapter 2 1


3 000,00 


0,00 




Chapter 2 3


11 500,00 


5 956,19 




Chapter 2 5


497 000,00 


441 117,78 




Total


511 500,00 


447 073,97 





Communication Directorate



 


 




Chapter 2 5


93 500,00 


89 259,12 




Chapter 2 7


150 000,00 


150 000,00 




Total


243 500,00 


239 259,12 





Other services (Court Registries and Legal Adviser on Administrative Matters)



 


 




Chapter 1 0


295 500,00 


295 500,00 




Chapter 1 6


103 371,70 


103 368,70 




Chapter 2 3


20 000,00 


7 825,00 




Chapter 3 7


54 000,00 


30 382,67 




Total


472 871,70 


437 076,37 




General Total


357 062 000,00 


353 701 351,20 







ANNEX 5
USE OF ASSIGNED REVENUE IN 2015











(in euros)





 


Assigned revenue carried over 2014 to 2015


Assigned revenue 2015


Payments


Cancellation of assigned revenue for 2014 not eligible for carrying over


Assigned revenue carried over (1) 2015 to 2016










1 0 —


Members of the institutions






1 212,86 


0,00 


476,55 


736,31 


0,00 










1 2 —


Officials and temporary staff






176 416,77 


33 389,19 


180 347,81 


0,00 


29 458,15 










1 4 —


Other staff and external services






302 937,94 


274 450,55 


319 975,57 


51,23 


257 361,69 










1 6 —


Other expenditure relating to persons working with the institution






5 058,77 


11 165,88 


8 819,32 


0,00 


7 405,33 





Title 1 — Persons working with the institution




485 626,34 




319 005,62 




509 619,25 




787,54 




294 225,17 











2 0 —


Buildings and associated costs






191 721,75 


162 404,94 


177 787,30 


18 625,68 


157 713,71 










2 1 —


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






204 008,94 


291 557,41 


204 008,94 


0,00 


291 557,41 










2 3 —


Current administrative expenditure






59 820,97 


32 979,77 


59 820,97 


0,00 


32 979,77 










2 5 —


Meetings and conferences






1 211,95 


215,70 


1 108,88 


103,07 


215,70 










2 7 —


Information: acquisition, archiving, production and distribution






365 642,89 


6 937,76 


354 707,98 


10 934,91 


6 937,76 





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




822 406,50 




494 095,58 




797 434,07 




29 663,66 




489 404,35 











3 7 —


Expenditure relating to certain institutions and bodies






9 539,58 


20 553,50 


6 444,60 


3 094,98 


20 553,50 





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




9 539,58 




20 553,50 




6 444,60 




3 094,98 




20 553,50 





Total


1 317 572,42 


833 654,70 


1 313 497,92 


33 546,18 


804 183,02 






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