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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 96 CELEX: 32024R2509 Own resources
1. An estimate of revenue constituted by own resources, as referred to in Decision (EU, Euratom) 2020/2053 shall be entered in the budget in euro. The corresponding own resources shall be made available in accordance with Regulations (EU, Euratom) No 609/2014 and (EU, Euratom) 2021/770. 2. The authorising officer shall draw up a schedule indicating when the own resources defined in Decision (EU, Euratom) 2020/2053 will be made available to the Commission. Own resources shall be established and recovered in accordance with the rules adopted pursuant to that Decision. For accounting purposes, the authorising officer shall issue a recovery order for credits and debits to the account for own resources referred to in Regulations (EU, Euratom) No 609/2014 and (EU, Euratom) 2021/770. |