Commission Decision (EU) 2018/1520 of 9 October 2018 repealing Delegated Regulation (EU) No 1268/2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union
Date: 2018-10-09
Institutions: Directorate-General for Budget, European Commission
Subjects: drawing up of the EU budget, financial legislation, financial management, financial regulation, general budget (EU), implementation of the budget, simplification of legislation








L_2018256EN.01006701.xml










12.10.2018   


EN


Official Journal of the European Union


L 256/67








            COMMISSION DECISION (EU) 2018/1520
of 9 October 2018
         
repealing Delegated Regulation (EU) No 1268/2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (1), and in particular Article 281(2) thereof,

Whereas:







(1)


Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (2) laid down the rules for the establishment and the implementation of the general budget of the European Union and the presentation and auditing of the accounts. Commission Delegated Regulation (EU) No 1268/2012 (3) lays down the rules of application for Regulation (EU, Euratom) No 966/2012.












(2)


Regulation (EU, Euratom) 2018/1046 replaced Regulation (EU, Euratom) No 966/2012. In order to reduce the complexity of the financial rules applicable to the budget and to include the relevant rules in one single regulation, the main rules from Delegated Regulation (EU) No 1268/2012 have been included in Regulation (EU, Euratom) 2018/1046.












(3)


In accordance with Article 279(3) of Regulation (EU, Euratom) 2018/1046, Regulation (EU, Euratom) No 966/2012 and Delegated Regulation (EU) No 1268/2012 are to continue to apply to legal commitments entered into before the entry into force of Regulation (EU, Euratom) 2018/1046. In accordance with Article 281(2) of Regulation (EU, Euratom) 2018/1046, certain Articles of Delegated Regulation (EU) No 1268/2012 are to continue to apply until 31 December 2018 as regards the implementation of the administrative appropriations of Union institutions.












(4)


In accordance with Article 281(2) of Regulation (EU, Euratom) 2018/1046, Delegated Regulation (EU) No 1268/2012 is to be repealed with effect from the date of entry into force of Regulation (EU, Euratom) 2018/1046,





HAS ADOPTED THIS DECISION:



Article 1
Delegated Regulation (EU) No 1268/2012 is repealed with effect from 2 August 2018, without prejudice to Article 279(3) and Article 281(2) of Regulation (EU, Euratom) 2018/1046.
References to the repealed Regulation shall be construed as references to Regulation (EU, Euratom) 2018/1046 and shall be read in accordance with the correlation table in the Annex to this Decision.


Article 2
This Decision shall enter into force on the third day following that of its publication in the Official Journal of the European Union.




Done at Brussels, 9 October 2018.


For the Commission


The President

Jean-Claude JUNCKER
            





(1)  
            OJ L 193, 30.7.2018, p. 1.

(2)  Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).

(3)  Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1).




ANNEX

CORRELATION TABLE







Delegated Regulation (EU) No 1268/2012


New Financial Regulation Articles (FR)
Deleted
Commission Internal Rules (IR)
Guidelines




Article 1


Deleted




Article 2


Guidelines




Article 3


Article 7(2) FR




Article 4(1)


Article 13(1) FR




Article 4(2)


Article 13(2) FR




Article 4(3) first subparagraph


Article 13(3) FR




Article 4(3) second subparagraph


Article 12(3) FR




Article 4(4)


Deleted




Article 4(5)


Guidelines




Article 5(1) - (4)


Article 19 FR




Article 5(5)


Guidelines




Article 6(1)


Article 19(2) FR




Article 6(2) - (4)


Guidelines




Article 7


Article 22 FR




Article 8


Article 23 FR




Article 9(1), (2) and (4) first subparagraph


Article 24 FR




Article 9(3) and (4) second subparagraph


Deleted




Article 10


Article 21(2)(c) FR




Article 11


Deleted




Article 12


Guidelines




Article 13


Article 28(2) third subparagraph FR




Article 14


Article 28(2) FR




Article 15


Article 30(1) FR




Article 16


Article 28(2) fifth subparagraph FR




Article 17


Article 32(2) third subparagraph FR




Article 18


Article 34 FR




Article 19


Article 35(1) third and fourth subparagraph FR




Article 20


Article 37(2) third subparagraph FR




Article 21


Article 38 FR




Article 22 first, third and fourth subparagraphs


Deleted




Article 22 second subparagraph


Article 38(5) second subparagraph FR




Article 23


Article 41(2) FR




Article 24


Article 44(4) FR




Article 25


Article 47(2) third subparagraph FR




Article 26


Deleted




Article 27


Article 52(1)(a)(vi) FR




Article 28


Article 52(1)(c)(iii) FR




Article 29


Article 57 FR




Article 30


Article 58(5) fourth subparagraph FR




Article 31(1) and (2)


Article 58(2)(d) FR




Article 31(3)


Deleted




Article 32


Deleted




Article 33


Deleted




Article 34


Deleted




Article 35


IR




Article 36


Deleted




Article 37 first subparagraph


Article 63(10) FR




Article 37 second subparagraph


Recital 22 FR




Article 38


IR




Article 39


Article 126 and 154 FR




Article 40


Deleted




Article 41


Article 155(1) third and sixth subparagraph FR




Article 42(1)


Article 155(4) FR




Article 42(2) first subparagraph


Article 155(5) FR




Article 42(2) second subparagraph


Article 2 point (44) FR




Article 43


Article 156 FR




Article 44(1)


Deleted




Article 44(2)


Article 154(1) third subparagraph FR




Article 45(1)


Article 72(2) FR




Article 45(2)


Deleted




Article 46 first subparagraph


Deleted




Article 46 second subparagraph


Article 76(1) first subparagraph, third sentence




Article 47 first subparagraph


Deleted




Article 47 second subparagraph


Article 76(1) first subparagraph, second sentence




Article 48 first subparagraph, first sentence


Article 75 first subparagraph, first sentence




Article 48 first subparagraph letter (a)-(c) and (e)


IR




Article 48 first subparagraph letter (d)


Article 75 first subparagraph, second sentence




Article 48 second subparagraph


Article 75 second subparagraph




Article 48 third subparagraph


Article 75 third subparagraph




Article 49(1)


IR




Article 49(2)


IR




Article 49(3) first, third and fourth subparagraph


IR




Article 49(3) second subparagraph


Article 74(5) second subparagraph




Article 49(4) first, third and fourth subparagraph


IR




Article 49(4) second subparagraph


Article 74(6) FR




Article 49(4) fifth subparagraph


Article 74(5) FR




Article 50(1) - (3)


Deleted




Article 50(4)


Article 74(7) FR




Article 51


Article 74(8) FR




Article 52


Article 82(4) first and second subparagraph FR




Article 53


Article 74(10) FR




Article 54


Article 78 FR




Article 55(1)


Article 78(3) FR




Article 55(2)


Article 78(4) FR




Article 55(3)


Article 73(6) FR




Article 56


Article 82(5) FR




Article 57(1)


Article 86(2) FR




Article 57(2)


IR




Article 57(3)


Deleted




Article 58(1) and (2)


Article 85(1)FR




Article 58(3)and (6)


Deleted




Article 58 (4) and (5)


Deleted




Article 59 subparagraph 1


Article 85(2) FR




Article 59 subparagraph 2


IR




Article 60(1)(a)


Article 86(2) FR




Article 60(1)(b) and (2)


IR




Article 61


Deleted




Article 62


Article 86(3) FR




Article 63(1)


Article 86(3) second and third subparagraph FR




Article 63(2) first subparagraph


Article 86(3) second subparagraph FR




Article 63(2) second subparagraph


Article 86(3) fourth subparagraph FR




Article 63(2) third subparagraph


Deleted




Article 64


Article 82(10) FR




Article 65


Guidelines




Article 66(1)


Article 88(1) first subparagraph




Article 66(2)


IR




Article 66(3)


Article 89(1) and (2) FR




Article 66(4)


Article 88(2) FR




Article 67(1)(a)-(e) and (g), (h)


Guidelines




Article 67(1)(f)


Article 89(5) second subparagraph FR




Article 67(2) first subparagraph


Article 89(2) first subparagraph FR




Article 67(2) second subparagraph


Article 88(1) third subparagraph FR




Article 67(3)


IR




Article 67(4)


Article 86(3) FR




Article 67(5)


Article 89(5) first subparagraph FR




Article 68


Article 89(1) second subparagraph FR




Article 69(1) first subparagraph


Article 89(3) FR




Article 69(1) second and third subparagraph


Guidelines




Article 69(2)


Guidelines




Article 70


Article 89(5) and (6) FR




Article 71


IR




Article 72 first sentence of first subparagraph


Guidelines




Article 72 second sentence of first subparagraph


Article 150(3) first subparagraph, second sentence FR




Article 72 second subparagraph


Guidelines




Article 73


IR




Article 74


Article 74(8) second subparagraph, first sentence FR




Article 75


Article 93(1) first subparagraph FR




Article 76


Article 93 FR




Article 77


Article 92(3) FR




Article 78


Article 96(2) FR




Article 79


IR




Article 80


Article 98 FR




Article 81


Article 98(3) FR




Article 82


IR




Article 83


Article 99 FR




Article 84(1) and (2)


IR




Article 84(3) and (4)


Deleted




Article 85


Article 100(2) FR




Article 86(1) and (2)


IR




Article 86(3)


Article 101(1) second subparagraph FR




Article 87


Article 102 FR




Article 88


Article 103 FR




Article 89


Article 104 FR




Article 90


Article 108 FR




Article 91(1)and (2)


Article 101 FR




Article 91(3) and (4)


IR




Article 91(5)


Article 104(5) FR




Article 92


Article 101(6) second and third subparagraph FR




Article 93


Article 105 FR




Article 94(1)


Deleted




Article 94(2)


Article 110(3) FR




Article 94(3)


Deleted




Article 94(4)


Article 110(5) FR




Article 95


Article 112 FR




Article 96


Article 112 FR




Article 97


IR




Article 98


IR




Article 99


IR




Article 100


IR




Article 101


Article 111(3) FR




Article 102 first subparagraph


IR




Article 102 second and third subparagraph


Article 111(4) second subparagraph letter (b) FR




Article 103 first subparagraph


IR




Article 103 second subparagraph


Article 111(4) second subparagraph point(c)




Article 104


IR




Article 105


IR




Article 106


IR




Article 107


IR




Article 108


IR




Article 109


Article 115(2) FR




Article 110(1) - (3)


IR




Article 110(4)


Deleted




Article 111


Article 116 FR




Article 112


Article 146(1) FR




Article 113


Deleted




Article 114


Article 117 FR




Article 115


Article 118(10) FR




Article 116


Article 119 FR




Article 117


Article 118 FR




Article 118


Article 120(1)and(2) FR




Article 119


Article 121 FR




Article 120


Article 122 FR




Article 121(1)


Article 2 point (10) FR




Article 121(2)


Article 2 point (63) FR




Article 121(3)


Article 2 points (70) and (71) FR




Article 121(4)


Article 2 point (58) FR




Article 121(5)


Article 162(2) FR




Article 121(6)


Article 162(4) FR




Article 121(7)


Point 18.9 of Annex I FR




Article 121(8) - (10)


Article 148 FR




Article 122


Point 1 of Annex I FR




Article 123(1) and (2)


Point 2 of Annex I FR




Article 123(3)


Deleted




Article 123(4) - (7)


Point 2 of Annex I FR




Article 124


Point 3 of Annex I FR




Article 125


Point 4 of Annex I FR




Article 126


Point 5 of Annex I FR




Article 128


Point 6 of Annex I FR




Article 129


Point 7 of Annex I FR




Article 130


Point 8 of Annex I FR




Article 131


Point 9 of Annex I FR




Article 132


Point 10 of Annex I FR




Article 133


Deleted




Article 134


Point 11 of Annex I FR




Article 135


Point 12 of Annex I FR




Article 136


Point 13 of Annex I FR




Article 136a


Point 14 of Annex I FR




Article 137


Point 14 of Annex I FR




Article 137a


Point 15 of Annex I FR




Article 138


Point 16 of Annex I FR




Article 139


Point 17 of Annex I FR




Article 141(1)


Article 137 and point 18.1 of Annex I FR




Article 141(2)


Deleted




Article 141(3)


Article 137(3) FR




Article 141(4)


Article 137(4) FR




Article 142


Article 141(1) second subparagraph FR




Article 143 first subparagraph


Guidelines




Article 143 second – fifth subparagraph


Article 144 FR




Article 144(1)


Article 143(3) FR




Article 144(2)


Article 143(2) FR




Article 144(3) and (4)


Guidelines




Article 144(5)


Article 143(4) FR




Article 146


Point 18 of Annex I FR




Article 147


Point 19 of Annex I FR




Article 148


Point 20 of Annex I FR




Article 149


Point 21 of Annex I FR




Article 150


Point 22 of Annex I FR




Article 151


Point 23 of Annex I FR




Article 152(1) first and second subparagraph


Article 168(1) FR




Article 152(1) third subparagraph


Point 24 of Annex I FR




Article 152(2) - (7)


Point 24 of Annex I FR




Article 153


Point 25 of Annex I FR




Article 154


Point 26 of Annex I FR




Article 155


Article 149 FR




Article 155a


Point 27 of Annex I FR




Article 156


Article 168(2) FR




Article 157


Point 28 of Annex I FR




Article 158(1) first subparagraph


Article 150 and 168(5) FR




Article 158(1) second subparagraph


Point 29.1 of Annex I FR




Article 158(2)


Article 150 FR




Article 158(3)


Point 29.2 of Annex I FR




Article 158(4)


Point 29.3 of Annex I FR




Article 159


Point 30 of Annex I FR




Article 160


Article 169 FR




Article 161


Point 31 of Annex I FR




Article 163


Article 152 FR




Article 164


Article 153 FR




Article 165(1)


Article 152(1)(a) FR




Article 165(2) and (3)


Article 173(1) FR




Article 165a(1) first subparagraph


Article 152(1)(c) FR




Article 165a(1) second subparagraph


Article 173(2) third subparagraph FR




Article 165a(2)


Article 173(2) first and second subparagraph FR




Article 165a (3)


Article 173(3) FR




Article 165a (4)


Article 173(4) FR




Article 166


Article 131(3) second subparagraph FR




Article 166a


Point 32 of Annex I FR




Article 167


Article 174(2) FR




Article 168


Point 33 of Annex I FR




Article 169


Point 34 of Annex I FR




Article 171


Point 35 of Annex I FR




Article 172


Guidelines




Article 173


Article 2 point (63) and Article 239 FR




Article 174(1)


Article 201(1) FR




Article 174(2)


Deleted




Article 175


Article 240 FR




Article 176


Guidelines




Article 177


Deleted




Article 178


Article 130 FR




Article 179


Article 148 FR




Article 180(1)


Article 201(2) FR




Article 180(2)


Article 131(3) FR




Article 180(3)


Article 130(4)(b) FR




Article 180(4)


Article 201(4) FR




Article 180(5)


Article 279(1) FR




Article 181


Article 125(1) FR




Article 182(1) first subparagraph


Article 181(5) and 184 FR




Article 182(1) second subparagraph and (2)


Deleted




Article 182(3)


Article 183(4) FR




Article 182(4)


Deleted




Article 183


Article 190 FR




Article 184


Article 192 FR




Article 185


Article 2(41) FR




Article 186


Article 2(65) FR




Article 187


Article 184(4)(c) FR




Article 188


Article 110 FR




Article 189


Article 194 FR




Article 190(1)


Article 195 FR




Article 190(2)


Article 2(21) FR




Article 191


Article 189 FR




Article 192


Deleted




Article 193


Article 191(1) third subparagraph FR




Article 194


Article 193(2) third subparagraph FR




Article 195


Article 149 FR




Article 196(1) first subparagraph


Deleted




Article 196(1) second subparagraph


Article 196(1)(c) FR




Article 196(2) –(4)


Article 196(1)(d)-(f) FR




Article 197


Deleted




Article 198


Article 197(2)(c) FR




Article 199


Guidelines




Article 201(1)


Article 194(1)(b) FR




Article 201(2)


Article 197(1) and (3) FR




Article 202


Article 198 FR




Article 203(1)


Article 194(1)(b) FR




Article 203(2) first subparagraph, first sentence


Article 199 point (b) FR




Article 203(2) first subparagraph, second sentence


Guidelines




Article 203(2) second subparagraph


Guidelines




Article 203(3)


Guidelines




Article 204(1)


Article 150 FR




Article 204(2) first subparagraph


Article 200(2) FR




Article 204(2) second - sixth subparagraph


Guidelines




Article 204(3)


Article 200(3) FR




Article 204(4)


Article 200(4) FR




Article 204(5)


Article 200(5) and (6) FR




Article 204(6)


Article 200(8) FR




Article 205


Article 200(7) FR




Article 206(1)


Article 153 FR




Article 206(2)


Guidelines




Article 206(3)


Article 152 FR




Article 206(4)


Article 153(2) FR




Article 207(1)


Article 203(2) FR




Article 207(2)


Article 203(3) FR




Article 207(3) first subparagraph


Article 203(4) FR




Article 207(3) second - sixth subparagraph


Guidelines




Article 207(4)


Article 203(5) FR




Article 208


Article 131 FR




Article 209


Article 205 FR




Article 210


Article 204 second subparagraph FR




Article 211


Article 110 FR




Article 212(1)


Article 207(1) FR




Article 212(2)


Article 149(1) FR




Article 212(3)


Article 207(2) FR




Article 212(4)


Article 207(1) third subparagraph FR




Article 213


Article 207(5) FR




Article 214


Article 207(3) FR




Article 215


Article 207(4) FR




Article 216


Deleted




Article 217


Guidelines




Article 218


Article 209(2)(g) FR




Article 219(1)


Article 215(7) FR




Article 219(2) and(3)


Deleted




Article 220(1)


Article 216(1)




Article 220(2)


Deleted




Article 221


Article 216 FR




Article 222


Article 209(2) FR




Article 223


Article 209(2)(d) FR




Article 224(1)


Article 209(2)(h) FR




Article 224(2)-(8)


Deleted




Article 225


Deleted




Article 226


Article 217 FR




Article 227


Guidelines




Article 228


Deleted




Article 229(1)


Article 242 FR




Article 229(2)


Deleted




Article 230


Deleted




Article 231


Deleted




Article 232


Article 243(2) FR




Article 233


Article 244(3) FR




Article 234


Article 245(3) and 246(5) FR




Article 235


Article 81 FR




Article 236


Deleted




Article 237


Deleted




Article 238


Deleted




Article 239


Deleted




Article 240


Deleted




Article 241


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Article 242


Deleted




Article 243


Deleted




Article 244


Deleted




Article 245(1) and (2)


Article 83 FR




Article 245(3) and (4)


Deleted




Article 246


Guidelines




Article 247


Guidelines




Article 248


Article 87(1) third subparagraph FR




Article 249


Guidelines




Article 250


Guidelines




Article 251


Guidelines




Article 252


Guidelines




Article 253


Guidelines




Article 254


Guidelines




Article 255


Deleted




Article 256(1)


Article 21(2)(g) FR




Article 256(2) and (3)


Deleted




Article 257


Deleted




Article 258


Article 236 FR




Article 259 first subparagraph


Article 235(4) FR




Article 259 second subparagraph


Deleted




Article 259 third and fourth subparagraph


Article 235(4) FR




Article 259 fifth and sixth subparagraph


Article 235(5) FR




Article 259 seventh subparagraph


Article 252 FR




Article 259 eighth subparagraph


Article 234(4) FR




Article 260


Deleted




Article 261


Guidelines




Article 262


Point 36 of Annex I FR




Article 263


Guidelines




Article 264(1)


Point 37.1 of Annex I FR




Article 264(2) first subparagraph point(a)


Deleted




Article 264(2) first subparagraph point (b)


Point 38.4 of Annex I FR




Article 264(2) second subparagraph


Guidelines




Article 264(3)


Point 37.2 of Annex I FR




Article 264(4)


Point 2.5 of Annex I FR




Article 265


Point 38 of Annex I FR




Article 266


Point 39 of Annex I FR




Article 267


Point 38 of Annex I FR




Article 269


Point 38 of Annex I FR




Article 273


Point 40 of Annex I FR




Article 274(1)


Article 152(2) FR




Article 274(2) first sentence


Article 168(2) FR




Article 274(2) second sentence and (4)


Deleted




Article 274(3)


Guidelines




Article 275(1) first subparagraph


Deleted




Article 275(1) second subparagraph


Point 41.1 of Annex I FR




Article 275(2)


Point 41.2 of Annex I FR




Article 275(3)


Point 41.3 and 41.4 of Annex I FR




Article 275(4)


Point 41.3 and 41.4 of Annex I FR




Article 275(5) and (6)


Point 41.5 and 41.6 of Annex I FR




Article 275(7)


Deleted




Article 276(1) - (4)


Deleted




Article 276(5)


Article 168(5) FR




Article 277


Article 190(3) FR




Article 278


Deleted




Article 279


Deleted




Article 280


Deleted




Article 281


Article 67(5) FR




Article 282


Article 67(6) FR




Article 283


Article 264(2) FR




Article 284


Guidelines




Article 285


Article 264(4) FR




Article 286(1)


Article 266(1)(a) second sentence FR




Article 286(2)


Article 267(1) FR




Article 286(3)


Article 267(2) FR




Article 286(4)


Article 267(3) FR




Article 286(5)


Article 267(4) FR




Article 286(6)


Article 266(5) third subparagraph FR




Article 286(7)


Deleted




Article 287(1) - (3)


Article 237 FR




Article 287(4)


Article 148 FR




Article 287(5) and (6)


Deleted




Article 288


Deleted




Article 289


Deleted




Article 290


Deleted