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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 (recast) article 49 CELEX: 32024R2509 Provisions
1. Each section of the budget may include a ‘provisions’ title. Appropriations shall be entered in that title in any of the following cases: (a) no basic act exists for the action concerned when the budget is established; (b) there are serious grounds for doubting the adequacy of the appropriations or the possibility of implementing, under conditions in accordance with the principle of sound financial management, the appropriations entered on the budget lines concerned. The appropriations in that title may be used only after transfers in accordance with the procedure laid down in Article 30(2), point (a), of this Regulation, where the adoption of the basic act is subject to the procedure laid down in Article 294 TFEU, and in accordance with the procedure laid down in Article 31 of this Regulation, for all other cases. 2. In the event of serious implementation difficulties, the Commission may, in the course of a financial year, propose that appropriations be transferred to the ‘provisions’ title. The European Parliament and the Council shall take a decision on such transfers as provided for in Article 31. |