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Commission Decision (EU) 2018/1520 of 9 October 2018 repealing Delegated Regulati... (32018D1520)
EU - Rechtsakte: 01 General, financial and institutional matters

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accordance with Article 281(2) of Regulation (EU, Euratom) 2018/1046, Delegated Regulation (EU) No 1268/2012 is to be repealed with effect from the date of entry into force of Regulation (EU, Euratom) 2018/1046,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

Deleted

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
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