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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 6 CELEX: 32024R2509 Respect for budgetary principles and general regime of conditionality for the protection of the Union budget
1. The budget shall be established and implemented in accordance with the principles of unity, budgetary accuracy, annuality, equilibrium, unit of account, universality, specification, sound financial management and transparency as set out in this Regulation. 2. The establishment and implementation of the budget shall also comply with the provisions of Regulation (EU, Euratom) 2020/2092. 3. In the implementation of the budget, Member States and the Commission shall ensure compliance with the Charter of Fundamental Rights of the European Union, in accordance with Article 51 of the Charter, and shall respect the Union values enshrined in Article 2 TEU relevant in the implementation of the budget. |