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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 14 CELEX: 32024R2509 Decommitments
1. Where budgetary commitments are decommitted in any financial year after the year in which they were made as a result of the total or partial non-implementation of the actions for which they were earmarked, the appropriations corresponding to such decommitments shall be cancelled, unless otherwise provided in Regulation (EU) No 1303/2013, Regulation (EU) No 223/2014 of the European Parliament and of the Council and Regulations (EU) No 514/2014, (EU) 2021/1060 and (EU) 2021/2116 and notwithstanding Article 15 of this Regulation. 2. Commitment appropriations referred to in Regulations (EU) No 1303/2013, (EU) No 223/2014, (EU) No 514/2014, (EU) 2021/1060 and (EU) 2021/2116 shall be decommitted automatically in accordance with those Regulations. 3. This Article does not apply to external assigned revenue referred to in Article 21(2). |