Home Europe European Parliament Decision (EU, Euratom) 2024/2370 of the European Parliament ...
Date: 10-Oct-2024 Category: Not Applicable State: Union Government Country: Europe

Decision (EU, Euratom) 2024/2370 of the European Parliament of 11 April 2024 on discharge in respect of the implementation of the budget of the European Joint Undertaking for ITER and the Development of Fusion Energy (Fusion for Energy) for the financial year 2022

Issued by European Parliament · Not Applicable

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Executive Summary & Key Takeaways

What it means

  • The decision includes observations in a related resolution (not provided in this document).
  • The European Parliament has granted discharge to the Director of the European Joint Undertaking for ITER and the Development of Fusion Energy (Fusion for Energy) in respect of the implementation of the Joint Undertaking’s budget for the financial year 2022.
  • The President of the European Parliament is instructed to forward the decision and resolution to relevant parties, including the Director of Fusion for Energy, 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).

Key Changes

  • This decision formally approves the management of the budget of the European Joint Undertaking for ITER and the Development of Fusion Energy (Fusion for Energy) for the financial year 2022.
  • The decision is based on the final annual accounts of Fusion for Energy for 2022, the Court of Auditors’ annual report on the EU Joint Undertakings for 2022, and the Court of Auditors’ statement of assurance regarding the reliability of the accounts and the legality and regularity of the underlying transactions.
  • The Council's recommendation of 22 February 2024 on discharge to be given to the Joint Undertaking in respect of the implementation of the budget for the financial year 2022 (06182/2024 – C9-0116/2024) was considered.
  • The decision references various legal bases, including Article 319 of the Treaty on the Functioning of the European Union, Article 106a of the Treaty establishing the European Atomic Energy Community, Regulation (EU, Euratom) 2018/1046, Council Decision 2007/198/Euratom, and Commission Delegated Regulation (EU) 2019/715.

Impact Analysis

Stakeholders

  • EU Taxpayers: This decision provides assurance that the funds allocated to Fusion for Energy were managed appropriately in 2022.

Suggested Action Items

  • All Stakeholders: Note the decision and resolution for future reference in relation to the budgetary management of Fusion for Energy.

Key Entities Referenced

European Joint Undertaking for ITER and the Development of Fusion Energy (Fusion for Energy): The entity responsible for the implementation of the ITER project and the development of fusion energy. The decision concerns the discharge of its budget for the financial year 2022. European Parliament: The legislative body of the European Union that grants discharge in respect of the implementation of the budget. Council of the European Union: An institution of the European Union representing the governments of the member states. It provides a recommendation on the discharge to be given. European Commission: The executive branch of the European Union. Court of Auditors: The EU's independent external auditor. It provides an annual report and a statement of assurance on the reliability of the accounts and the legality and regularity of the underlying transactions. Treaty on the Functioning of the European Union (TFEU): One of the primary treaties of the European Union. Treaty establishing the European Atomic Energy Community (Euratom Treaty): A treaty establishing the European Atomic Energy Community. Regulation (EU, Euratom) 2018/1046: Regulation on the financial rules applicable to the general budget of the Union. Council Decision 2007/198/Euratom: Decision establishing the European Joint Undertaking for ITER and the Development of Fusion Energy. Commission Delegated Regulation (EU) 2019/715: Regulation on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty.
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Official Journal EN of the European Union L series 2024/2370 10.10.2024 DECISION (EU, Euratom) 2024/2370 OF THE EUROPEAN PARLIAMENT of 11 April 2024 on discharge in respect of the implementation of the budget of the European Joint Undertaking for ITER and the Development of Fusion Energy (Fusion for Energy) for the financial year 2022 THE EUROPEAN PARLIAMENT, — having regard to the final annual accounts of the European Joint Undertaking for ITER and the Development of Fusion Energy (Fusion for Energy) for the financial year 2022, — having regard to the Court of Auditors’ annual report on the EU Joint Undertakings for the financial year 2022, together with the Joint Undertakings’ replies(1), — having regard to the statement of assurance(2)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 the Council’s recommendation of 22 February 2024 on discharge to be given to the Joint Undertaking in respect of the implementation of the budget for the financial year 2022 (06182/2024 – C9-0116/ 2024), — having regard to Article 319 of the Treaty on the Functioning of the European Union, — having regard to Article 106a of the Treaty establishing the European Atomic Energy Community, — 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(3), and in particular Article 70 thereof, — having regard to Council Decision 2007/198/Euratom of 27 March 2007 establishing the European Joint Undertaking for ITER and the Development of Fusion Energy and conferring advantages upon it(4), and in particular Article 5 thereof, — having regard to Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council(5), — having regard to Rule 100 of and Annex V to its Rules of Procedure, — having regard to the report of the Committee on Budgetary Control (A9-0090/2024), 1. Grants the Director of the European Joint Undertaking for ITER and the Development of Fusion Energy (Fusion for Energy) discharge in respect of the implementation of the Joint Undertaking’s budget 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 Director of the European Joint Undertaking for ITER and the Development of Fusion Energy (Fusion for Energy), 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 C, C/2023/1025, 16.11.2023. (2) OJ C, C/2023/112, 12.10.2023. (3) OJ L 193, 30.7.2018, p. 1. (4) OJ L 90, 30.3.2007, p. 58. (5) OJ L 122, 10.5.2019, p. 1. ELI: http://data.europa.eu/eli/dec/2024/2370/oj 1/1

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