CELEX: 32018D1520
Language: en
Date: 2018-10-09 00:00:00
Title: 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

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
                     
                     
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                        Article 197
                     
                     
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                        Article 198
                     
                     
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                        Article 201(1)
                     
                     
                        Article 194(1)(b) FR
                     
                  
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                        Article 197(1) and (3) FR
                     
                  
                        Article 202
                     
                     
                        Article 198 FR
                     
                  
                        Article 203(1)
                     
                     
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                        Article 199 point (b) FR
                     
                  
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                        Article 204(1)
                     
                     
                        Article 150 FR
                     
                  
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                        Article 204(3)
                     
                     
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                        Article 204(6)
                     
                     
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                        Article 205
                     
                     
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                        Article 153 FR
                     
                  
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                        Article 206(3)
                     
                     
                        Article 152 FR
                     
                  
                        Article 206(4)
                     
                     
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                        Article 207(1)
                     
                     
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                        Article 207(4)
                     
                     
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                        Article 208
                     
                     
                        Article 131 FR
                     
                  
                        Article 209
                     
                     
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                        Article 210
                     
                     
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                        Article 211
                     
                     
                        Article 110 FR
                     
                  
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                        Article 213
                     
                     
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                        Article 216 FR
                     
                  
                        Article 222
                     
                     
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                        Article 217 FR
                     
                  
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                        Article 242 FR
                     
                  
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                        Article 81 FR
                     
                  
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                        Article 83 FR
                     
                  
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                        Article 236 FR
                     
                  
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                        Article 252 FR
                     
                  
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                        Point 36 of Annex I FR
                     
                  
                        Article 263
                     
                     
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                        Article 264(1)
                     
                     
                        Point 37.1 of Annex I FR
                     
                  
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                        Article 264(3)
                     
                     
                        Point 37.2 of Annex I FR
                     
                  
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                        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
                     
                  
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                        Article 168(2) FR
                     
                  
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                        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)
                     
                     
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                        Article 276(1) - (4)
                     
                     
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                        Article 276(5)
                     
                     
                        Article 168(5) FR
                     
                  
                        Article 277
                     
                     
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                        Article 67(5) FR
                     
                  
                        Article 282
                     
                     
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                        Article 283
                     
                     
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                        Article 285
                     
                     
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                        Article 287(1) - (3)
                     
                     
                        Article 237 FR
                     
                  
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                        Article 148 FR
                     
                  
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