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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  48

CELEX:  32024R2509

Negative revenue
1. The budget shall not contain negative revenue.
2. By way of derogation from paragraph 1 of this Article, the following shall be deducted from the revenue of the budget:
(a) negative remuneration of deposits in total;
(b) where the amounts of the fines, other penalties or sanctions under the TFEU or the Euratom Treaty referred to in Article 108(1) are cancelled or reduced by the Court of Justice of the European Union, any interest or other charge due to the parties concerned, including any negative return related to those amounts. With regard to the first subparagraph, point (b), the interest or other charge shall be reflected in the draft budget within a specific budget line, and the Commission shall update the information referred to in the second sentence of Article 41(7) together with the amending budget referred to in Article 18(3).
3. The own resources paid under Decision (EU, Euratom) 2020/2053 shall be net amounts and shall be shown as such in the summary statement of revenue in the budget.