Date: 10-Oct-2024Category: Not ApplicableState: Union GovernmentCountry: Europe
Decision (EU, Euratom) 2024/2372 of the European Parliament of 11 April 2024 on the closure of the accounts of the European Joint Undertaking for ITER and the Development of Fusion Energy (Fusion for Energy) for the financial year 2022
The European Parliament has formally approved the closure of the accounts of the European Joint Undertaking for ITER and the Development of Fusion Energy (Fusion for Energy) for the financial year 2022.
Key Changes
The European Parliament, after considering the final annual accounts, the Court of Auditors' report, and the Council's recommendation, has approved the closure of Fusion for Energy's accounts for 2022.
The decision was made with reference to Article 319 of the Treaty on the Functioning of the European Union and Article 106a of the Treaty establishing the European Atomic Energy Community.
The decision references several regulations including Regulation (EU, Euratom) 2018/1046 and Council Decision 2007/198/Euratom.
Impact Analysis
Stakeholders
EU Taxpayers: This decision provides assurance that the funds allocated to Fusion for Energy have been properly accounted for in 2022.
Suggested Action Items
European Commission: Take note of the decision and ensure compliance with relevant financial regulations.
Key Entities Referenced
European Joint Undertaking for ITER and the Development of Fusion Energy (Fusion for Energy): The entity whose accounts for the financial year 2022 are being closed by this decision. It was established by Council Decision 2007/198/Euratom.
European Parliament: The institution making the decision to close the accounts.
Council: The Council of the European Union, which provided a recommendation on the discharge.
Court of Auditors: The EU's independent auditor, which provided an annual report and a statement of assurance.
European Commission: The executive branch of the EU, which is notified of the decision.
Treaty on the Functioning of the European Union: The treaty that provides the legal basis for the EU's operations, specifically Article 319.
Treaty establishing the European Atomic Energy Community: The treaty that establishes the European Atomic Energy Community, specifically Article 106a.
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.
Official Journal EN
of the European Union L series
2024/2372 10.10.2024
DECISION (EU, Euratom) 2024/2372 OF THE EUROPEAN PARLIAMENT
of 11 April 2024
on the closure of the accounts 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. Approves the closure of the accounts of the European Joint Undertaking for ITER and the Development of Fusion
Energy (Fusion for Energy) for the financial year 2022;
2. Instructs its President to forward this decision 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 its 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/2024/2372/oj 1/1