
COUNCIL DECISION 2008/975/CFSP of 18 December 2008 establishing a mechanism to administer the financing of the common costs of European Union operations having military or defence implications (Athena) (repealed) 

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Definitions
Article 1 
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CHAPTER 1
MECHANISM
Establishment of the mechanism
Article 2 
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Legal capacity
Article 3 
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Coordination with third parties
Article 4 
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CHAPTER 2
ORGANISATIONAL STRUCTURE
Management bodies and staff
Article 5 
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The Special Committee
Article 6 
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The administrator
Article 7 
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The operation commander
Article 8 
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The accounting officer
Article 9 
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General provisions applicable to the administrator, the accounting officer and ATHENA's staff
Article 10 
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CHAPTER 3
ADMINISTRATIVE ARRANGEMENTS WITH MEMBER STATES, EUROPEAN UNION INSTITUTIONS, THIRD STATES AND INTERNATIONAL ORGANISATIONS
Administrative arrangements
Article 11 
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Standing and ad hoc administrative arrangements on modalities for the payment of third States' contributions
Article 12 
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CHAPTER 4
BANK ACCOUNTS
Opening and purpose
Article 13 
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Management of funds
Article 14 
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CHAPTER 5
COMMON COSTS
Definition of common costs and periods for eligibility
Article 15 
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Exercises
Article 16 
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Reference amount
Article 17 
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CHAPTER 6
BUDGET
Budgetary principles
Article 18 
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Establishment and adoption of the annual budget
Article 19 
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Amending budgets
Article 20 
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Transfers
Article 21 
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Carryover of appropriations
Article 22 
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Anticipated implementation
Article 23 
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CHAPTER 7
CONTRIBUTIONS AND REIMBURSEMENTS
Determination of contributions
Article 24 
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Schedule for payment of contributions
Article 25 
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Early financing
Article 26 
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Reimbursement of prefinancing
Article 27 
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Management by ATHENA of expenditure not included in common costs
Article 28 
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Interest on late payment
Article 29 
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CHAPTER 8
IMPLEMENTATION OF EXPENDITURE
Principles
Article 30 
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Common costs incurred in preparation for, or further to, operations
Article 31 
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Operational common costs
Article 32 
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CHAPTER 9
FINAL DESTINATION OF EQUIPMENT AND INFRASTRUCTURE FINANCED IN COMMON
Article 33 
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CHAPTER 10
ACCOUNTING AND INVENTORY
Principles
Article 34 
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Accounting for operational common costs
Article 35 
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Consolidated accounts
Article 36 
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CHAPTER 11
AUDIT AND PRESENTATION OF ACCOUNTS
Regular reports to the Special Committee
Article 37 
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Conditions for the exercise of controls
Article 38 
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External auditing of the accounts
Article 39 
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Internal auditing of the accounts
Article 40 
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Annual presentation of accounts
Article 41 
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Presentation of the accounts of an operation
Article 42 
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CHAPTER 12
LEGAL LIABILITY
Article 43 
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Review and revision
Article 44 
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Final provisions
Article 45 
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Taking of effect
Article 46 
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Publication
Article 47 
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ANNEX I
COMMON COSTS BORNE BY ATHENA WHENEVER THEY ARE INCURRED

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ANNEX II
OPERATIONAL COMMON COSTS RELATING TO THE PREPARATORY PHASE OF AN OPERATION BORNE BY ATHENA

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ANNEX III
III-A OPERATIONAL COMMON COSTS RELATIVE TO THE ACTIVE PHASE OF OPERATIONS ALWAYS BORNE BY ATHENA 

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III-B OPERATIONAL COMMON COSTS RELATING TO THE ACTIVE PHASE OF A SPECIFIC OPERATION, BORNE BY ATHENA WHEN THE COUNCIL SO DECIDES 

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III-C OPERATIONAL COMMON COSTS BORNE BY ATHENA WHEN REQUESTED BY THE OPERATION COMMANDER AND APPROVED BY THE SPECIAL COMMITTEE 

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ANNEX IV
OPERATIONAL COMMON COSTS RELATIVE TO THE WINDING-UP OF AN OPERATION, BORNE BY ATHENA

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