Resolution (EU) 2023/2839 of the European Parliament of 17 October 2023 with observations forming an integral part of the decision on discharge in respect of the implementation of the general budget of the European Union for the financial year 2021, Section II – European Council and Council
Date: 2023-10-17
Institutions: European Parliament
Subjects: Council of the European Union, European Council, budgetary discharge, financial year, general budget (EU)








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Official Journal of the European Union


EN
Series L













2023/2839


19.12.2023







            RESOLUTION (EU) 2023/2839 OF THE EUROPEAN PARLIAMENT
         
of 17 October 2023
         
with observations forming an integral part of the decision on discharge in respect of the implementation of the general budget of the European Union for the financial year 2021, Section II – European Council and Council


THE EUROPEAN PARLIAMENT,







—


having regard to its decision on discharge in respect of the implementation of the general budget of the European Union for the financial year 2021, Section II – European Council and Council,










—


having regard to Rule 100 of and Annex V to its Rules of Procedure,










—


having regard to the second report of the Committee on Budgetary Control (A9-0274/2023),





























1.


Strongly regrets that once again for the financial year 2021, the Council was the only Union institution that refused to cooperate with Parliament in the discharge procedure, compelling Parliament to refuse discharge;










2.


Emphasises Parliament’s prerogative to grant discharge pursuant to Article 319 TFEU, as well as the applicable provisions of the Financial Regulation and Parliament’s Rules of Procedure, in line with current interpretation and practice, namely the power to grant discharge in order to maintain transparency and to ensure democratic accountability vis-à-vis Union taxpayers;










3.


Underlines that Article 59(1) of the Financial Regulation states that the Commission shall confer on the other Union institutions the requisite powers for the implementation of the sections of the budget relating to them and, therefore, finds it incomprehensible that the Council believes it to be appropriate that discharge should be granted to the Commission for the implementation of the Council budget;










4.


Stresses the well-established and respected practice followed by Parliament over the course of almost 20 years of granting discharge to all Union institutions, bodies, offices and agencies; recalls that the Commission has declared its inability to oversee the implementation of the budgets of the other Union institutions; stresses the reiterated view of the Commission that the practice of granting discharge to each Union institution for their administrative expenditure should continue to be pursued directly by Parliament;










5.


Stresses that the current situation, where Parliament is only able to check the reports of the Court of Auditors and of the European Ombudsman and the information on the Council’s website, but does not receive written or oral answers from the Council during the annual discharge procedure, due to the fact that the Council refuses to collaborate with Parliament in the context of the annual discharge procedure, makes it impossible for Parliament to carry out its duties properly and for it to make an informed decision on granting discharge;










6.


Deplores that the Council, for more than a decade, has shown that it does not have any political willingness to collaborate with Parliament in the context of the annual discharge procedure; underlines that this attitude has had a lasting negative effect on both institutions by jeopardising the image of the Union as a whole, discrediting the management and democratic scrutiny of the Union budget and reducing the trust of citizens in the Union as a transparent entity; deeply regrets the Council’s continual refusal to engage in loyal cooperation in the framework of the discharge procedure;










7.


Reiterates that it is extremely frustrating that, for more than a decade, the Council has failed to cooperate and provide sufficient information on discharge to Parliament, and that, as a result of that failure, the Council is sending the wrong message to Union citizens since what is needed is more transparency; underlines that the Council must abide by the same standards it expects from the other Union institutions;










8.


Stresses that all other Union Institutions accept and understand the logic that given the delegation of power regarding the implementation of the budget, Parliament has the right and obligation to scrutinise their budgets and their implementation of those budgets as part of the discharge procedure and, with that in mind, finds it deplorable that the Council continues to refuse to cooperate with Parliament in that area;










9.


Stresses that, while the current situation has to be improved through better interinstitutional cooperation within the framework of the Treaties, a revision of the Treaties could render the discharge procedure clearer and more transparent by giving Parliament the explicit competence to grant discharge to all Union institutions, bodies, offices and agencies individually;










10.


Recalls that the case-law of the Court of Justice of the European Union supports the right of taxpayers and the public to be kept informed about the use of public revenues; demands, therefore, full respect for Parliament’s prerogative and role as guarantor of the democratic accountability principle; calls on the Council to duly follow up on the recommendations adopted by Parliament in the context of the discharge procedure;










11.


Calls on the Council to resume negotiations with Parliament as soon as possible in order to find a solution in the current framework of the discharge procedure, if Council is interested in showing Union citizens that it takes proper budget control and transparency seriously while respecting the respective roles of Parliament and the Council in the discharge procedure;










12.


Stresses that Parliament’s observations in its discharge resolution of 10 May 2023 (3) concerning political priorities, budgetary and financial management, internal management, performance and internal control, human resources, equality and well-being, ethical framework and transparency, digitalisation, cybersecurity and data protection, buildings, environment and sustainability, interinstitutional cooperation and communication are still valid;










13.


Notes the workshop held by Parliament’s Committee on Budgetary Control on 27 June 2023 about the sponsorship of the Union Presidencies and supports its conclusion on the need to avoid all corporate sponsorships in order to eliminate any possible reputational risk for the Union;










14.


Notes that the President of the European Council apparently only travelled on commercial planes on 18 out of 112 missions undertaken between the beginning of his term in 2019 and December 2022; believes that commercial planes could have been used on more occasions; underlines further that the leaders of the Union institutions should act as good examples to the public, not least in relation to ensuring climate sustainable policies.







(1)  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 (OJ L 193, 30.7.2018, p. 1).

(2)  Judgment of the General Court of 23 January 2023, De Capitani v Council, T-163/21, ECLI:EU:T:2023:15.

(3)  
            OJ L 242, 29.9.2023, p. 37.


ELI: http://data.europa.eu/eli/res/2023/2839/oj
ISSN 1977-0677 (electronic edition)