Annex 2 - report on budgetary and financial management for the financial year 2018

• Author: Court of Justice of the European Union
• Pages: 76-100

ANNEX 2

REPORT ON BUDGETARY AND FINANCIAL

MANAGEMENT FOR THE FINANCIAL YEAR 2018

1 - INTRODUCTION

This repor t provides an overall view o f budget implement ation in 2018 and, in accordance with Article

249 of Regulation (EU, Euratom) 2018/1046 of the Europe an Parliament and of the Council of 18 July 2018

on the nancial rules applicabl e to the general budget of the Union, ‘shall provide summary information on

the transfers of appropriations among the various budgetary items’.

n that context, Sect ion 2 of this Report gives an overview of budget impleme ntation in 2018 and of transfers

made and Sect ion 3 examines in more detail t he trends in budget lines by chapter of t he Courts budget.

Lastly, the annexe s, by means of tables with gures, provide det ailed information, in aggrega te form and

by servi ce, concerning budget impleme ntation in 2018.

2 - OVERVIEW OF BUDGET IMPLEMENTATION

IN 2018

2.1– REVENUE

The estimat ed revenue of the Court for the n ancial year 2018 was EUR 55 505 000.

As shown in Table 1 below, the established entitlements in the financial year 2018 come to

EUR 53 304 641 and are 3.96% lower than estimated.

76 Annual manage ment report - 2018

Table 1 – Estimated revenue and established entitleme nts

(in euros)

TITLE

ESTIMATED

REVENUE 2018

ESTABLISHED

ENTITLEMENTS

2018

% of total

4 - Revenue accruing from perso ns working

with the inst itutions and other Communit y

bodies

55 505 000.0 0 52 766 211.30 98.99

5 - Revenue accruing from the admin istration

of the instit ution 0.00 538 430.16 1.01

9 - Miscellaneous re venue 0.00 0.00 0.00

TOTAL 55 505 000.00 53 304 6 41.46 100.00

%100.00% 96.04%

t m ay b e no ted tha t th e re ven ue- en tit lem ent s es ta bli she d in T it le 4 (chi ey ded uc tio ns f rom the rem uner at ion

of Member s and sta in respect of t axes and social security contr ibutions) represent almost 99% of all

revenue, while re venue in the other Titles repr esents 1% only.

Annexes 1 and 2 prov ide additional inf ormation wit h gures on the whole r evenue stream (reve nue-

entitlements carried over, revenue-entitlements established and revenue-entitlements collected).

As regards revenue from entitlements carried over from the preceding nancial year, Table 2 below shows

that revenue in Title 5 rep resents the tot al revenue from e ntitlements c arried over and collected in 2018.

Annex 2 77