Date: 2026-01-13Category: Not ApplicableState: Union GovernmentCountry: Europe
Decision (EU) 2026/60 of the European Parliament of 22 October 2025 on discharge in respect of the implementation of the general budget of the European Union for the financial year 2023, Section II – European Council and Council
**Executive Summary**
This document is a Decision (EU) 2026/60 of the European Parliament, issued on October 22, 2025, concerning the discharge for the implementation of the European Union's general budget for the financial year 2023, specifically Section II relating to the European Council and Council. The European Parliament refuses to grant discharge to the Secretary-General of the Council.
**Key Points / Main Content**
* **Discharge Decision:**
* The European Parliament refuses to grant the Secretary-General of the Council discharge in respect of the implementation of the budget of the European Council and the Council for the financial year 2023.
* **Observations:**
* The European Parliament sets out its observations in the resolution below this decision.
* **Instruction:**
* The President of the European Parliament is instructed to forward the decision and resolution to the European Council, the Council, the Commission, and the Court of Auditors.
* The President must arrange for publication of the decision and resolution in the Official Journal of the European Union (L series).
**Impact Analysis**
**European Council, Council, Commission and Court of Auditors**
* **Impact:** These institutions will receive the decision and the resolution from the European Parliament regarding the refusal of discharge for the financial year 2023.
* **Action Required:** Review the decision and accompanying resolution.
**Secretary-General of the Council**
* **Impact:** The Secretary-General is refused discharge.
* **Action Required:** Review the accompanying resolution to understand the issues for which discharge was refused.
Key Entities Referenced
European Parliament: The legislative body of the European Union responsible for granting discharge of the budget.
European Council: One of the entities to which the decision on discharge applies.
Council of the European Union: One of the entities to which the decision on discharge applies; the European Parliament refuses to grant discharge in respect of the implementation of the budget of the European Council and of the Council for the financial year 2023.
Treaty on the Functioning of the European Union: Legal foundation for the discharge procedure; specifically Article 287, Article 314(10), and Articles 317, 318 and 319 are mentioned.
Regulation (EU, Euratom) 2018/1046: Regulation on the financial rules applicable to the general budget of the Union.
Official Journal EN
of the European Union L series
2026/60 13.1.2026
DECISION(EU) 2026/60 OF THE EUROPEAN PARLIAMENT
of 22 October 2025
on discharge in respect of the implementation of the general budget of the European Union for the
financial year 2023, Section II – European Council and Council
THE EUROPEAN PARLIAMENT,
— having regard to the general budget of the European Union for the financial year 2023(1),
— having regard to the consolidated annual accounts of the European Union for the financial year 2023 (COM(2024)
0272 – C10-0069/2024)(2),
— having regard to the Council’s annual report to the discharge authority on internal audits carried out in 2023,
— having regard to the Court of Auditors’ annual report on the implementation of the budget for the financial year
2023, 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 2023, pursuant to Article 287 of the
Treaty on the Functioning of the European Union,
— having regard to its decision of 7 May 2025(5)postponing the discharge decision for the financial year 2023, and the
accompanying resolution,
— 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(6), and in particular Articles 59, 118, 260, 261 and 262 thereof,
— having regard to Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of
23 September 2024 on the financial rules applicable to the general budget of the Union(7), and in particular
Articles 59, 118, 266, 267 and 268 thereof,
— having regard to Rule 102 of and Annex V to its Rules of Procedure,
— having regard to the second report of the Committee on Budgetary Control (A10-0167/2025),
(1) OJ L 58, 23.2.2023, p. 1, ELI: http://data.europa.eu/eli/budget/2023/1/oj.
(2) OJ C, C/2024/5462, 10.10.2024, ELI: http://data.europa.eu/eli/C/2024/5462/oj.
(3) OJ C, C/2024/5882, 9.10.2024, ELI: http://data.europa.eu/eli/C/2024/5882/oj.
(4) OJ C, C/2024/6041, 10.10.2024, ELI: http://data.europa.eu/eli/C/2024/6041/oj.
(5) OJ L, 2025/1596, 8.10.2025, ELI: http://data.europa.eu/eli/dec/2025/1596/oj.
(6) OJ L 193, 30.7.2018, p. 1, ELI: http://data.europa.eu/eli/reg/2018/1046/oj.
(7) OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj.
ELI: http://data.europa.eu/eli/dec/2026/60/oj 1/2EN
OJ L, 13.1.2026
1. Refuses to grant the Secretary-General of the Council discharge in respect of the implementation of the budget of the
European Council and of the Council for the financial year 2023;
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 European
Council, 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
2/2 ELI: http://data.europa.eu/eli/dec/2026/60/oj