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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 32 CELEX: 32024R2509 Transfers subject to special provisions
1. Appropriations corresponding to assigned revenue may be transferred only if such revenue is used for the purpose for which it is assigned. |
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 32 CELEX: 32024R2509 2. Decisions on transfers to allow the use of the Solidarity and Emergency Aid Reserve under Article 9(1), point (b), of Regulation (EU, Euratom) 2020/2093 shall be taken by the European Parliament and by the Council on a proposal from the Commission. For the purposes of this paragraph, the procedure set out in Article 31(3) and (4) shall apply. If the European Parliament and the Council do not agree to the Commission proposal and cannot reach a common position, they shall refrain from acting on that proposal. Proposals for transfers from the Solidarity and Emergency Aid Reserve for assistance under Article 9(1), point (b), of Regulation (EU, Euratom) 2020/2093 shall be accompanied by appropriate and detailed supporting documents demonstrating: (a) the most recent information available for the implementation of appropriations and the estimate of requirements up to the end of the financial year for the budget line to which the transfer is to be made; (b) an analysis of the possibilities of reallocating appropriations. |