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Date: 10-Oct-2024 Category: Not Applicable State: Union Government Country: Europe

Decision (EU) 2024/2235 of the European Parliament of 11 April 2024 on discharge in respect of the implementation of the general budget of the European Union for the financial year 2022, Section IV – Court of Justice of the European Union

Issued by European Parliament · Not Applicable

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Executive Summary & Key Takeaways

What it means

  • This is a decision by the European Parliament to grant discharge to the Registrar of the Court of Justice of the European Union regarding the implementation of the Court's budget for the financial year 2022.
  • The decision includes observations in a resolution (mentioned but not included in this text) and instructs the President of the Parliament to forward the decision and resolution to relevant EU institutions and arrange for publication in the Official Journal of the European Union.

Key Changes

  • The European Parliament grants discharge to the Registrar of the Court of Justice for the financial year 2022.
  • The decision is based on various reports and audits, including the Court of Auditors’ annual report and the Court of Justice’s internal audit report.
  • The decision references the consolidated annual accounts of the European Union for 2022.
  • The decision references Regulation (EU, Euratom) 2018/1046, which outlines the financial rules applicable to the general budget of the Union.

Impact Analysis

Impact on Court of Justice of the European Union

  • The Court's Registrar is directly impacted by this decision, as the discharge relates to their responsibilities in implementing the budget.

Impact on EU Institutions

  • These institutions may need to review the decision and resolution to understand any implications for their own operations or oversight responsibilities.

Suggested Action Items

  • The European Parliament's Committee on Budgetary Control should follow up on any issues raised in the resolution to ensure that appropriate corrective measures are taken, if necessary.

Key Entities Referenced

European Parliament: The legislative body of the European Union, responsible for granting discharge in respect of the implementation of the EU budget. Court of Justice of the European Union: One of the institutions to which this decision is addressed and whose budget implementation is being reviewed. Registrar of the Court of Justice: The individual within the Court of Justice who is granted discharge for the implementation of the budget. Council of the European Union: An EU institution that receives the decision and resolution. European Commission: An EU institution that receives the decision and resolution. European Court of Auditors: The EU's external auditor, whose reports are considered in the discharge decision. Regulation (EU, Euratom) 2018/1046: Regulation on the financial rules applicable to the general budget of the Union. Treaty on the Functioning of the European Union: The treaty that provides the legal basis for the EU's budgetary procedures.
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Official Journal EN of the European Union L series 2024/2235 10.10.2024 DECISION (EU) 2024/2235 OF THE EUROPEAN PARLIAMENT of 11 April 2024 on discharge in respect of the implementation of the general budget of the European Union for the financial year 2022, Section IV – Court of Justice of the European Union THE EUROPEAN PARLIAMENT, — having regard to the general budget of the European Union for the financial year 2022(1), — having regard to the consolidated annual accounts of the European Union for the financial year 2022 (COM (2023)0391 – C9-0251/2023)(2), — having regard to the annual report of the Court of Justice of the European Union to the discharge authority on internal audits carried out in 2022, — having regard to the Court of Auditors’ annual report on the implementation of the budget concerning the financial year 2022, together with the institutions’ replies(3), — having regard to the statement of assurance(4)as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the Court of Auditors for the financial year 2022, pursuant to Article 287 of the Treaty on the Functioning of the European Union, — having regard to Article 314(10) and Articles 317, 318 and 319 of 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(5), and in particular Articles 59, 118, 260, 261 and 262 thereof, — having regard to Rule 100 of and Annex V to its Rules of Procedure, — having regard to the opinion of the Committee on Legal Affairs, — having regard to the report of the Committee on Budgetary Control (A9-0075/2024), 1. Grants the Registrar of the Court of Justice discharge in respect of the implementation of the budget of the Court of Justice of the European Union for the financial year 2022; 2. Sets out its observations in the resolution below; 3. Instructs its President to forward this decision and the resolution forming an integral part of it to the Court of Justice of the European Union, the Council, the Commission and the Court of Auditors, and to arrange for their publication in the Official Journal of the European Union (L series). The President The Secretary-General Roberta METSOLA Alessandro CHIOCCHETTI (1) OJ L 45, 24.2.2022. (2) OJ C, C/2023/2, 12.10.2023. (3) OJ C, C/2023/103, 4.10.2023. (4) OJ C, C/2023/112, 12.10.2023. (5) OJ L 193, 30.7.2018, p. 1. ELI: http://data.europa.eu/eli/dec/2024/2235/oj 1/1

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