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

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 OJ L 193, 30.7.2018, p. 1. , and in particular Article 281(2) thereof, Whereas: (1) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council 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). 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 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). 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

Annex

ANNEX CORRELATION TABLE Delegated Regulation (EU) No 1268/2012 New Financial Regulation Articles (FR) Deleted Commission Internal Rules (IR) Guidelines

Article 1DeletedArticle 2GuidelinesArticle 3Article 7(2) FRArticle 4(1)Article 13(1) FRArticle 4(2)Article 13(2) FRArticle 4(3) first subparagraphArticle 13(3) FRArticle 4(3) second subparagraphArticle 12(3) FRArticle 4(4)DeletedArticle 4(5)GuidelinesArticle 5(1) - (4)Article 19 FRArticle 5(5)GuidelinesArticle 6(1)Article 19(2) FRArticle 6(2) - (4)GuidelinesArticle 7Article 22 FRArticle 8Article 23 FRArticle 9(1), (2) and (4) first subparagraphArticle 24 FRArticle 9(3) and (4) second subparagraphDeletedArticle 10Article 21(2)(c) FRArticle 11DeletedArticle 12GuidelinesArticle 13Article 28(2) third subparagraph FRArticle 14Article 28(2) FRArticle 15Article 30(1) FRArticle 16Article 28(2) fifth subparagraph FRArticle 17Article 32(2) third subparagraph FRArticle 18Article 34 FRArticle 19Article 35(1) third and fourth subparagraph FR

Article 20Article 37(2) third subparagraph FRArticle 21Article 38 FRArticle 22 first, third and fourth subparagraphsDeletedArticle 22 second subparagraphArticle 38(5) second subparagraph FRArticle 23Article 41(2) FRArticle 24Article 44(4) FRArticle 25Article 47(2) third subparagraph FRArticle 26DeletedArticle 27Article 52(1)(a)(vi) FRArticle 28Article 52(1)(c)(iii) FRArticle 29Article 57 FRArticle 30Article 58(5) fourth subparagraph FRArticle 31(1) and (2)Article 58(2)(d) FRArticle 31(3)DeletedArticle 32DeletedArticle 33DeletedArticle 34DeletedArticle 35IRArticle 36DeletedArticle 37 first subparagraphArticle 63(10) FRArticle 37 second subparagraphRecital 22 FRArticle 38IRArticle 39Article 126 and 154 FRArticle 40DeletedArticle 41Article 155(1) third and sixth subparagraph FRArticle 42(1)Article 155(4) FRArticle 42(2) first subparagraphArticle 155(5) FRArticle 42(2) second subparagraphArticle 2 point (44) FRArticle 43Article 156 FR

Article 44(1)DeletedArticle 44(2)Article 154(1) third subparagraph FRArticle 45(1)Article 72(2) FRArticle 45(2)DeletedArticle 46 first subparagraphDeletedArticle 46 second subparagraphArticle 76(1) first subparagraph, third sentenceArticle 47 first subparagraphDeletedArticle 47 second subparagraphArticle 76(1) first subparagraph, second sentenceArticle 48 first subparagraph, first sentenceArticle 75 first subparagraph, first sentenceArticle 48 first subparagraph letter (a)-(c) and (e)IRArticle 48 first subparagraph letter (d)Article 75 first subparagraph, second sentenceArticle 48 second subparagraphArticle 75 second subparagraphArticle 48 third subparagraphArticle 75 third subparagraphArticle 49(1)IRArticle 49(2)IRArticle 49(3) first, third and fourth subparagraphIRArticle 49(3) second subparagraphArticle 74(5) second subparagraphArticle 49(4) first, third and fourth subparagraphIRArticle 49(4) second subparagraphArticle 74(6) FRArticle 49(4) fifth subparagraphArticle 74(5) FRArticle 50(1) - (3)DeletedArticle 50(4)Article 74(7) FRArticle 51Article 74(8) FRArticle 52Article 82(4) first and second subparagraph FRArticle 53Article 74(10) FRArticle 54Article 78 FRArticle 55(1)Article 78(3) FRArticle 55(2)Article 78(4) FRArticle 55(3)Article 73(6) FR

Article 56Article 82(5) FRArticle 57(1)Article 86(2) FRArticle 57(2)IRArticle 57(3)DeletedArticle 58(1) and (2)Article 85(1)FRArticle 58(3)and (6)DeletedArticle 58 (4) and (5)DeletedArticle 59 subparagraph 1Article 85(2) FRArticle 59 subparagraph 2IRArticle 60(1)(a)Article 86(2) FRArticle 60(1)(b) and (2)IRArticle 61DeletedArticle 62Article 86(3) FRArticle 63(1)Article 86(3) second and third subparagraph FRArticle 63(2) first subparagraphArticle 86(3) second subparagraph FRArticle 63(2) second subparagraphArticle 86(3) fourth subparagraph FRArticle 63(2) third subparagraphDeletedArticle 64Article 82(10) FRArticle 65GuidelinesArticle 66(1)Article 88(1) first subparagraphArticle 66(2)IRArticle 66(3)Article 89(1) and (2) FRArticle 66(4)Article 88(2) FRArticle 67(1)(a)-(e) and (g), (h)GuidelinesArticle 67(1)(f)Article 89(5) second subparagraph FRArticle 67(2) first subparagraphArticle 89(2) first subparagraph FRArticle 67(2) second subparagraphArticle 88(1) third subparagraph FRArticle 67(3)IR

Article 67(4)Article 86(3) FRArticle 67(5)Article 89(5) first subparagraph FRArticle 68Article 89(1) second subparagraph FRArticle 69(1) first subparagraphArticle 89(3) FRArticle 69(1) second and third subparagraphGuidelinesArticle 69(2)GuidelinesArticle 70Article 89(5) and (6) FRArticle 71IRArticle 72 first sentence of first subparagraphGuidelinesArticle 72 second sentence of first subparagraphArticle 150(3) first subparagraph, second sentence FRArticle 72 second subparagraphGuidelinesArticle 73IRArticle 74Article 74(8) second subparagraph, first sentence FRArticle 75Article 93(1) first subparagraph FRArticle 76Article 93 FRArticle 77Article 92(3) FRArticle 78Article 96(2) FRArticle 79IRArticle 80Article 98 FRArticle 81Article 98(3) FRArticle 82IRArticle 83Article 99 FRArticle 84(1) and (2)IRArticle 84(3) and (4)DeletedArticle 85Article 100(2) FRArticle 86(1) and (2)IRArticle 86(3)Article 101(1) second subparagraph FRArticle 87Article 102 FRArticle 88Article 103 FR

Article 89Article 104 FRArticle 90Article 108 FRArticle 91(1)and (2)Article 101 FRArticle 91(3) and (4)IRArticle 91(5)Article 104(5) FRArticle 92Article 101(6) second and third subparagraph FRArticle 93Article 105 FRArticle 94(1)DeletedArticle 94(2)Article 110(3) FRArticle 94(3)DeletedArticle 94(4)Article 110(5) FRArticle 95Article 112 FRArticle 96Article 112 FRArticle 97IRArticle 98IRArticle 99IRArticle 100IRArticle 101Article 111(3) FRArticle 102 first subparagraphIRArticle 102 second and third subparagraphArticle 111(4) second subparagraph letter (b) FRArticle 103 first subparagraphIRArticle 103 second subparagraphArticle 111(4) second subparagraph point(c)Article 104IRArticle 105IRArticle 106IRArticle 107IRArticle 108IRArticle 109Article 115(2) FRArticle 110(1) - (3)IR

Article 110(4)DeletedArticle 111Article 116 FRArticle 112Article 146(1) FRArticle 113DeletedArticle 114Article 117 FRArticle 115Article 118(10) FRArticle 116Article 119 FRArticle 117Article 118 FRArticle 118Article 120(1)and(2) FRArticle 119Article 121 FRArticle 120Article 122 FRArticle 121(1)Article 2 point (10) FRArticle 121(2)Article 2 point (63) FRArticle 121(3)Article 2 points (70) and (71) FRArticle 121(4)Article 2 point (58) FRArticle 121(5)Article 162(2) FRArticle 121(6)Article 162(4) FRArticle 121(7)Point 18.9 of Annex I FRArticle 121(8) - (10)Article 148 FRArticle 122Point 1 of Annex I FRArticle 123(1) and (2)Point 2 of Annex I FRArticle 123(3)DeletedArticle 123(4) - (7)Point 2 of Annex I FRArticle 124Point 3 of Annex I FRArticle 125Point 4 of Annex I FRArticle 126Point 5 of Annex I FRArticle 128Point 6 of Annex I FRArticle 129Point 7 of Annex I FRArticle 130Point 8 of Annex I FR

Article 131Point 9 of Annex I FRArticle 132Point 10 of Annex I FRArticle 133DeletedArticle 134Point 11 of Annex I FRArticle 135Point 12 of Annex I FRArticle 136Point 13 of Annex I FRArticle 136aPoint 14 of Annex I FRArticle 137Point 14 of Annex I FRArticle 137aPoint 15 of Annex I FRArticle 138Point 16 of Annex I FRArticle 139Point 17 of Annex I FRArticle 141(1)Article 137 and point 18.1 of Annex I FRArticle 141(2)DeletedArticle 141(3)Article 137(3) FRArticle 141(4)Article 137(4) FRArticle 142Article 141(1) second subparagraph FRArticle 143 first subparagraphGuidelinesArticle 143 second – fifth subparagraphArticle 144 FRArticle 144(1)Article 143(3) FRArticle 144(2)Article 143(2) FRArticle 144(3) and (4)GuidelinesArticle 144(5)Article 143(4) FRArticle 146Point 18 of Annex I FRArticle 147Point 19 of Annex I FRArticle 148Point 20 of Annex I FRArticle 149Point 21 of Annex I FRArticle 150Point 22 of Annex I FRArticle 151Point 23 of Annex I FR

Article 152(1) first and second subparagraphArticle 168(1) FRArticle 152(1) third subparagraphPoint 24 of Annex I FRArticle 152(2) - (7)Point 24 of Annex I FRArticle 153Point 25 of Annex I FRArticle 154Point 26 of Annex I FRArticle 155Article 149 FRArticle 155aPoint 27 of Annex I FRArticle 156Article 168(2) FRArticle 157Point 28 of Annex I FRArticle 158(1) first subparagraphArticle 150 and 168(5) FRArticle 158(1) second subparagraphPoint 29.1 of Annex I FRArticle 158(2)Article 150 FRArticle 158(3)Point 29.2 of Annex I FRArticle 158(4)Point 29.3 of Annex I FRArticle 159Point 30 of Annex I FRArticle 160Article 169 FRArticle 161Point 31 of Annex I FRArticle 163Article 152 FRArticle 164Article 153 FRArticle 165(1)Article 152(1)(a) FRArticle 165(2) and (3)Article 173(1) FRArticle 165a(1) first subparagraphArticle 152(1)(c) FRArticle 165a(1) second subparagraphArticle 173(2) third subparagraph FRArticle 165a(2)Article 173(2) first and second subparagraph FRArticle 165a (3)Article 173(3) FRArticle 165a (4)Article 173(4) FRArticle 166Article 131(3) second subparagraph FRArticle 166aPoint 32 of Annex I FRArticle 167Article 174(2) FR

Article 168Point 33 of Annex I FRArticle 169Point 34 of Annex I FRArticle 171Point 35 of Annex I FRArticle 172GuidelinesArticle 173Article 2 point (63) and Article 239 FRArticle 174(1)Article 201(1) FRArticle 174(2)DeletedArticle 175Article 240 FRArticle 176GuidelinesArticle 177DeletedArticle 178Article 130 FRArticle 179Article 148 FRArticle 180(1)Article 201(2) FRArticle 180(2)Article 131(3) FRArticle 180(3)Article 130(4)(b) FRArticle 180(4)Article 201(4) FRArticle 180(5)Article 279(1) FRArticle 181Article 125(1) FRArticle 182(1) first subparagraphArticle 181(5) and 184 FRArticle 182(1) second subparagraph and (2)DeletedArticle 182(3)Article 183(4) FRArticle 182(4)DeletedArticle 183Article 190 FRArticle 184Article 192 FRArticle 185Article 2(41) FRArticle 186Article 2(65) FRArticle 187Article 184(4)(c) FRArticle 188Article 110 FRArticle 189Article 194 FRArticle 190(1)Article 195 FR

Article 190(2)Article 2(21) FRArticle 191Article 189 FRArticle 192DeletedArticle 193Article 191(1) third subparagraph FRArticle 194Article 193(2) third subparagraph FRArticle 195Article 149 FRArticle 196(1) first subparagraphDeletedArticle 196(1) second subparagraphArticle 196(1)(c) FRArticle 196(2) –(4)Article 196(1)(d)-(f) FRArticle 197DeletedArticle 198Article 197(2)(c) FRArticle 199GuidelinesArticle 201(1)Article 194(1)(b) FRArticle 201(2)Article 197(1) and (3) FRArticle 202Article 198 FRArticle 203(1)Article 194(1)(b) FRArticle 203(2) first subparagraph, first sentenceArticle 199 point (b) FRArticle 203(2) first subparagraph, second sentenceGuidelinesArticle 203(2) second subparagraphGuidelinesArticle 203(3)GuidelinesArticle 204(1)Article 150 FRArticle 204(2) first subparagraphArticle 200(2) FRArticle 204(2) second - sixth subparagraphGuidelinesArticle 204(3)Article 200(3) FRArticle 204(4)Article 200(4) FRArticle 204(5)Article 200(5) and (6) FRArticle 204(6)Article 200(8) FRArticle 205Article 200(7) FRArticle 206(1)Article 153 FRArticle 206(2)Guidelines

Article 206(3)Article 152 FRArticle 206(4)Article 153(2) FRArticle 207(1)Article 203(2) FRArticle 207(2)Article 203(3) FRArticle 207(3) first subparagraphArticle 203(4) FRArticle 207(3) second - sixth subparagraphGuidelinesArticle 207(4)Article 203(5) FRArticle 208Article 131 FRArticle 209Article 205 FRArticle 210Article 204 second subparagraph FRArticle 211Article 110 FRArticle 212(1)Article 207(1) FRArticle 212(2)Article 149(1) FRArticle 212(3)Article 207(2) FRArticle 212(4)Article 207(1) third subparagraph FRArticle 213Article 207(5) FRArticle 214Article 207(3) FRArticle 215Article 207(4) FRArticle 216DeletedArticle 217GuidelinesArticle 218Article 209(2)(g) FRArticle 219(1)Article 215(7) FRArticle 219(2) and(3)DeletedArticle 220(1)Article 216(1)Article 220(2)DeletedArticle 221Article 216 FRArticle 222Article 209(2) FRArticle 223Article 209(2)(d) FRArticle 224(1)Article 209(2)(h) FRArticle 224(2)-(8)Deleted

Article 225DeletedArticle 226Article 217 FRArticle 227GuidelinesArticle 228DeletedArticle 229(1)Article 242 FRArticle 229(2)DeletedArticle 230DeletedArticle 231DeletedArticle 232Article 243(2) FRArticle 233Article 244(3) FRArticle 234Article 245(3) and 246(5) FRArticle 235Article 81 FRArticle 236DeletedArticle 237DeletedArticle 238DeletedArticle 239DeletedArticle 240DeletedArticle 241DeletedArticle 242DeletedArticle 243DeletedArticle 244DeletedArticle 245(1) and (2)Article 83 FRArticle 245(3) and (4)DeletedArticle 246GuidelinesArticle 247GuidelinesArticle 248Article 87(1) third subparagraph FRArticle 249GuidelinesArticle 250GuidelinesArticle 251GuidelinesArticle 252GuidelinesArticle 253GuidelinesArticle 254GuidelinesArticle 255Deleted

Article 256(1)Article 21(2)(g) FRArticle 256(2) and (3)DeletedArticle 257DeletedArticle 258Article 236 FRArticle 259 first subparagraphArticle 235(4) FRArticle 259 second subparagraphDeletedArticle 259 third and fourth subparagraphArticle 235(4) FRArticle 259 fifth and sixth subparagraphArticle 235(5) FRArticle 259 seventh subparagraphArticle 252 FRArticle 259 eighth subparagraphArticle 234(4) FRArticle 260DeletedArticle 261GuidelinesArticle 262Point 36 of Annex I FRArticle 263GuidelinesArticle 264(1)Point 37.1 of Annex I FRArticle 264(2) first subparagraph point(a)DeletedArticle 264(2) first subparagraph point (b)Point 38.4 of Annex I FRArticle 264(2) second subparagraphGuidelinesArticle 264(3)Point 37.2 of Annex I FRArticle 264(4)Point 2.5 of Annex I FRArticle 265Point 38 of Annex I FRArticle 266Point 39 of Annex I FRArticle 267Point 38 of Annex I FRArticle 269Point 38 of Annex I FRArticle 273Point 40 of Annex I FRArticle 274(1)Article 152(2) FRArticle 274(2) first sentenceArticle 168(2) FRArticle 274(2) second sentence and (4)DeletedArticle 274(3)GuidelinesArticle 275(1) first subparagraphDeletedArticle 275(1) second subparagraphPoint 41.1 of Annex I FR

Article 275(2)Point 41.2 of Annex I FRArticle 275(3)Point 41.3 and 41.4 of Annex I FRArticle 275(4)Point 41.3 and 41.4 of Annex I FRArticle 275(5) and (6)Point 41.5 and 41.6 of Annex I FRArticle 275(7)DeletedArticle 276(1) - (4)DeletedArticle 276(5)Article 168(5) FRArticle 277Article 190(3) FRArticle 278DeletedArticle 279DeletedArticle 280DeletedArticle 281Article 67(5) FRArticle 282Article 67(6) FRArticle 283Article 264(2) FRArticle 284GuidelinesArticle 285Article 264(4) FRArticle 286(1)Article 266(1)(a) second sentence FRArticle 286(2)Article 267(1) FRArticle 286(3)Article 267(2) FRArticle 286(4)Article 267(3) FRArticle 286(5)Article 267(4) FRArticle 286(6)Article 266(5) third subparagraph FRArticle 286(7)DeletedArticle 287(1) - (3)Article 237 FRArticle 287(4)Article 148 FRArticle 287(5) and (6)DeletedArticle 288DeletedArticle 289DeletedArticle 290Deleted