
COMMISSION DECISION (EU) 2018/1520 of 9 October 2018 repealing Delegated Regulation (EU) No 1268/2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union 

THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012, and in particular Article 281(2) thereof,
Whereas:

(1) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council laid down the rules for the establishment and the implementation of the general budget of the European Union and the presentation and auditing of the accounts. Commission Delegated Regulation (EU) No 1268/2012 lays down the rules of application for Regulation (EU, Euratom) No 966/2012.

(2) Regulation (EU, Euratom) 2018/1046 replaced Regulation (EU, Euratom) No 966/2012. In order to reduce the complexity of the financial rules applicable to the budget and to include the relevant rules in one single regulation, the main rules from Delegated Regulation (EU) No 1268/2012 have been included in Regulation (EU, Euratom) 2018/1046.

(3) In accordance with Article 279(3) of Regulation (EU, Euratom) 2018/1046, Regulation (EU, Euratom) No 966/2012 and Delegated Regulation (EU) No 1268/2012 are to continue to apply to legal commitments entered into before the entry into force of Regulation (EU, Euratom) 2018/1046. In accordance with Article 281(2) of Regulation (EU, Euratom) 2018/1046, certain Articles of Delegated Regulation (EU) No 1268/2012 are to continue to apply until 31 December 2018 as regards the implementation of the administrative appropriations of Union institutions.

(4) In accordance with Article 281(2) of Regulation (EU, Euratom) 2018/1046, Delegated Regulation (EU) No 1268/2012 is to be repealed with effect from the date of entry into force of Regulation (EU, Euratom) 2018/1046,
HAS ADOPTED THIS DECISION:

Article 1 
Delegated Regulation (EU) No 1268/2012 is repealed with effect from 2 August 2018, without prejudice to Article 279(3) and Article 281(2) of Regulation (EU, Euratom) 2018/1046.
References to the repealed Regulation shall be construed as references to Regulation (EU, Euratom) 2018/1046 and shall be read in accordance with the correlation table in the Annex to this Decision.
Article 2 
This Decision shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
Done at Brussels, 9 October 2018.
For the Commission
The President
Jean-Claude JUNCKER
ANNEX
CORRELATION TABLE

Delegated Regulation (EU) No 1268/2012 New Financial Regulation Articles (FR)DeletedCommission Internal Rules (IR)Guidelines
Article 1 Deleted
Article 2 Guidelines
Article 3 Article 7(2) FR
Article 4(1) Article 13(1) FR
Article 4(2) Article 13(2) FR
Article 4(3) first subparagraph Article 13(3) FR
Article 4(3) second subparagraph Article 12(3) FR
Article 4(4) Deleted
Article 4(5) Guidelines
Article 5(1) - (4) Article 19 FR
Article 5(5) Guidelines
Article 6(1) Article 19(2) FR
Article 6(2) - (4) Guidelines
Article 7 Article 22 FR
Article 8 Article 23 FR
Article 9(1), (2) and (4) first subparagraph Article 24 FR
Article 9(3) and (4) second subparagraph Deleted
Article 10 Article 21(2)(c) FR
Article 11 Deleted
Article 12 Guidelines
Article 13 Article 28(2) third subparagraph FR
Article 14 Article 28(2) FR
Article 15 Article 30(1) FR
Article 16 Article 28(2) fifth subparagraph FR
Article 17 Article 32(2) third subparagraph FR
Article 18 Article 34 FR
Article 19 Article 35(1) third and fourth subparagraph FR
Article 20 Article 37(2) third subparagraph FR
Article 21 Article 38 FR
Article 22 first, third and fourth subparagraphs Deleted
Article 22 second subparagraph Article 38(5) second subparagraph FR
Article 23 Article 41(2) FR
Article 24 Article 44(4) FR
Article 25 Article 47(2) third subparagraph FR
Article 26 Deleted
Article 27 Article 52(1)(a)(vi) FR
Article 28 Article 52(1)(c)(iii) FR
Article 29 Article 57 FR
Article 30 Article 58(5) fourth subparagraph FR
Article 31(1) and (2) Article 58(2)(d) FR
Article 31(3) Deleted
Article 32 Deleted
Article 33 Deleted
Article 34 Deleted
Article 35 IR
Article 36 Deleted
Article 37 first subparagraph Article 63(10) FR
Article 37 second subparagraph Recital 22 FR
Article 38 IR
Article 39 Article 126 and 154 FR
Article 40 Deleted
Article 41 Article 155(1) third and sixth subparagraph FR
Article 42(1) Article 155(4) FR
Article 42(2) first subparagraph Article 155(5) FR
Article 42(2) second subparagraph Article 2 point (44) FR
Article 43 Article 156 FR
Article 44(1) Deleted
Article 44(2) Article 154(1) third subparagraph FR
Article 45(1) Article 72(2) FR
Article 45(2) Deleted
Article 46 first subparagraph Deleted
Article 46 second subparagraph Article 76(1) first subparagraph, third sentence
Article 47 first subparagraph Deleted
Article 47 second subparagraph Article 76(1) first subparagraph, second sentence
Article 48 first subparagraph, first sentence Article 75 first subparagraph, first sentence
Article 48 first subparagraph letter (a)-(c) and (e) IR
Article 48 first subparagraph letter (d) Article 75 first subparagraph, second sentence
Article 48 second subparagraph Article 75 second subparagraph
Article 48 third subparagraph Article 75 third subparagraph
Article 49(1) IR
Article 49(2) IR
Article 49(3) first, third and fourth subparagraph IR
Article 49(3) second subparagraph Article 74(5) second subparagraph
Article 49(4) first, third and fourth subparagraph IR
Article 49(4) second subparagraph Article 74(6) FR
Article 49(4) fifth subparagraph Article 74(5) FR
Article 50(1) - (3) Deleted
Article 50(4) Article 74(7) FR
Article 51 Article 74(8) FR
Article 52 Article 82(4) first and second subparagraph FR
Article 53 Article 74(10) FR
Article 54 Article 78 FR
Article 55(1) Article 78(3) FR
Article 55(2) Article 78(4) FR
Article 55(3) Article 73(6) FR
Article 56 Article 82(5) FR
Article 57(1) Article 86(2) FR
Article 57(2) IR
Article 57(3) Deleted
Article 58(1) and (2) Article 85(1)FR
Article 58(3)and (6) Deleted
Article 58 (4) and (5) Deleted
Article 59 subparagraph 1 Article 85(2) FR
Article 59 subparagraph 2 IR
Article 60(1)(a) Article 86(2) FR
Article 60(1)(b) and (2) IR
Article 61 Deleted
Article 62 Article 86(3) FR
Article 63(1) Article 86(3) second and third subparagraph FR
Article 63(2) first subparagraph Article 86(3) second subparagraph FR
Article 63(2) second subparagraph Article 86(3) fourth subparagraph FR
Article 63(2) third subparagraph Deleted
Article 64 Article 82(10) FR
Article 65 Guidelines
Article 66(1) Article 88(1) first subparagraph
Article 66(2) IR
Article 66(3) Article 89(1) and (2) FR
Article 66(4) Article 88(2) FR
Article 67(1)(a)-(e) and (g), (h) Guidelines
Article 67(1)(f) Article 89(5) second subparagraph FR
Article 67(2) first subparagraph Article 89(2) first subparagraph FR
Article 67(2) second subparagraph Article 88(1) third subparagraph FR
Article 67(3) IR
Article 67(4) Article 86(3) FR
Article 67(5) Article 89(5) first subparagraph FR
Article 68 Article 89(1) second subparagraph FR
Article 69(1) first subparagraph Article 89(3) FR
Article 69(1) second and third subparagraph Guidelines
Article 69(2) Guidelines
Article 70 Article 89(5) and (6) FR
Article 71 IR
Article 72 first sentence of first subparagraph Guidelines
Article 72 second sentence of first subparagraph Article 150(3) first subparagraph, second sentence FR
Article 72 second subparagraph Guidelines
Article 73 IR
Article 74 Article 74(8) second subparagraph, first sentence FR
Article 75 Article 93(1) first subparagraph FR
Article 76 Article 93 FR
Article 77 Article 92(3) FR
Article 78 Article 96(2) FR
Article 79 IR
Article 80 Article 98 FR
Article 81 Article 98(3) FR
Article 82 IR
Article 83 Article 99 FR
Article 84(1) and (2) IR
Article 84(3) and (4) Deleted
Article 85 Article 100(2) FR
Article 86(1) and (2) IR
Article 86(3) Article 101(1) second subparagraph FR
Article 87 Article 102 FR
Article 88 Article 103 FR
Article 89 Article 104 FR
Article 90 Article 108 FR
Article 91(1)and (2) Article 101 FR
Article 91(3) and (4) IR
Article 91(5) Article 104(5) FR
Article 92 Article 101(6) second and third subparagraph FR
Article 93 Article 105 FR
Article 94(1) Deleted
Article 94(2) Article 110(3) FR
Article 94(3) Deleted
Article 94(4) Article 110(5) FR
Article 95 Article 112 FR
Article 96 Article 112 FR
Article 97 IR
Article 98 IR
Article 99 IR
Article 100 IR
Article 101 Article 111(3) FR
Article 102 first subparagraph IR
Article 102 second and third subparagraph Article 111(4) second subparagraph letter (b) FR
Article 103 first subparagraph IR
Article 103 second subparagraph Article 111(4) second subparagraph point(c)
Article 104 IR
Article 105 IR
Article 106 IR
Article 107 IR
Article 108 IR
Article 109 Article 115(2) FR
Article 110(1) - (3) IR
Article 110(4) Deleted
Article 111 Article 116 FR
Article 112 Article 146(1) FR
Article 113 Deleted
Article 114 Article 117 FR
Article 115 Article 118(10) FR
Article 116 Article 119 FR
Article 117 Article 118 FR
Article 118 Article 120(1)and(2) FR
Article 119 Article 121 FR
Article 120 Article 122 FR
Article 121(1) Article 2 point (10) FR
Article 121(2) Article 2 point (63) FR
Article 121(3) Article 2 points (70) and (71) FR
Article 121(4) Article 2 point (58) FR
Article 121(5) Article 162(2) FR
Article 121(6) Article 162(4) FR
Article 121(7) Point 18.9 of Annex I FR
Article 121(8) - (10) Article 148 FR
Article 122 Point 1 of Annex I FR
Article 123(1) and (2) Point 2 of Annex I FR
Article 123(3) Deleted
Article 123(4) - (7) Point 2 of Annex I FR
Article 124 Point 3 of Annex I FR
Article 125 Point 4 of Annex I FR
Article 126 Point 5 of Annex I FR
Article 128 Point 6 of Annex I FR
Article 129 Point 7 of Annex I FR
Article 130 Point 8 of Annex I FR
Article 131 Point 9 of Annex I FR
Article 132 Point 10 of Annex I FR
Article 133 Deleted
Article 134 Point 11 of Annex I FR
Article 135 Point 12 of Annex I FR
Article 136 Point 13 of Annex I FR
Article 136a Point 14 of Annex I FR
Article 137 Point 14 of Annex I FR
Article 137a Point 15 of Annex I FR
Article 138 Point 16 of Annex I FR
Article 139 Point 17 of Annex I FR
Article 141(1) Article 137 and point 18.1 of Annex I FR
Article 141(2) Deleted
Article 141(3) Article 137(3) FR
Article 141(4) Article 137(4) FR
Article 142 Article 141(1) second subparagraph FR
Article 143 first subparagraph Guidelines
Article 143 second – fifth subparagraph Article 144 FR
Article 144(1) Article 143(3) FR
Article 144(2) Article 143(2) FR
Article 144(3) and (4) Guidelines
Article 144(5) Article 143(4) FR
Article 146 Point 18 of Annex I FR
Article 147 Point 19 of Annex I FR
Article 148 Point 20 of Annex I FR
Article 149 Point 21 of Annex I FR
Article 150 Point 22 of Annex I FR
Article 151 Point 23 of Annex I FR
Article 152(1) first and second subparagraph Article 168(1) FR
Article 152(1) third subparagraph Point 24 of Annex I FR
Article 152(2) - (7) Point 24 of Annex I FR
Article 153 Point 25 of Annex I FR
Article 154 Point 26 of Annex I FR
Article 155 Article 149 FR
Article 155a Point 27 of Annex I FR
Article 156 Article 168(2) FR
Article 157 Point 28 of Annex I FR
Article 158(1) first subparagraph Article 150 and 168(5) FR
Article 158(1) second subparagraph Point 29.1 of Annex I FR
Article 158(2) Article 150 FR
Article 158(3) Point 29.2 of Annex I FR
Article 158(4) Point 29.3 of Annex I FR
Article 159 Point 30 of Annex I FR
Article 160 Article 169 FR
Article 161 Point 31 of Annex I FR
Article 163 Article 152 FR
Article 164 Article 153 FR
Article 165(1) Article 152(1)(a) FR
Article 165(2) and (3) Article 173(1) FR
Article 165a(1) first subparagraph Article 152(1)(c) FR
Article 165a(1) second subparagraph Article 173(2) third subparagraph FR
Article 165a(2) Article 173(2) first and second subparagraph FR
Article 165a (3) Article 173(3) FR
Article 165a (4) Article 173(4) FR
Article 166 Article 131(3) second subparagraph FR
Article 166a Point 32 of Annex I FR
Article 167 Article 174(2) FR
Article 168 Point 33 of Annex I FR
Article 169 Point 34 of Annex I FR
Article 171 Point 35 of Annex I FR
Article 172 Guidelines
Article 173 Article 2 point (63) and Article 239 FR
Article 174(1) Article 201(1) FR
Article 174(2) Deleted
Article 175 Article 240 FR
Article 176 Guidelines
Article 177 Deleted
Article 178 Article 130 FR
Article 179 Article 148 FR
Article 180(1) Article 201(2) FR
Article 180(2) Article 131(3) FR
Article 180(3) Article 130(4)(b) FR
Article 180(4) Article 201(4) FR
Article 180(5) Article 279(1) FR
Article 181 Article 125(1) FR
Article 182(1) first subparagraph Article 181(5) and 184 FR
Article 182(1) second subparagraph and (2) Deleted
Article 182(3) Article 183(4) FR
Article 182(4) Deleted
Article 183 Article 190 FR
Article 184 Article 192 FR
Article 185 Article 2(41) FR
Article 186 Article 2(65) FR
Article 187 Article 184(4)(c) FR
Article 188 Article 110 FR
Article 189 Article 194 FR
Article 190(1) Article 195 FR
Article 190(2) Article 2(21) FR
Article 191 Article 189 FR
Article 192 Deleted
Article 193 Article 191(1) third subparagraph FR
Article 194 Article 193(2) third subparagraph FR
Article 195 Article 149 FR
Article 196(1) first subparagraph Deleted
Article 196(1) second subparagraph Article 196(1)(c) FR
Article 196(2) –(4) Article 196(1)(d)-(f) FR
Article 197 Deleted
Article 198 Article 197(2)(c) FR
Article 199 Guidelines
Article 201(1) Article 194(1)(b) FR
Article 201(2) Article 197(1) and (3) FR
Article 202 Article 198 FR
Article 203(1) Article 194(1)(b) FR
Article 203(2) first subparagraph, first sentence Article 199 point (b) FR
Article 203(2) first subparagraph, second sentence Guidelines
Article 203(2) second subparagraph Guidelines
Article 203(3) Guidelines
Article 204(1) Article 150 FR
Article 204(2) first subparagraph Article 200(2) FR
Article 204(2) second - sixth subparagraph Guidelines
Article 204(3) Article 200(3) FR
Article 204(4) Article 200(4) FR
Article 204(5) Article 200(5) and (6) FR
Article 204(6) Article 200(8) FR
Article 205 Article 200(7) FR
Article 206(1) Article 153 FR
Article 206(2) Guidelines
Article 206(3) Article 152 FR
Article 206(4) Article 153(2) FR
Article 207(1) Article 203(2) FR
Article 207(2) Article 203(3) FR
Article 207(3) first subparagraph Article 203(4) FR
Article 207(3) second - sixth subparagraph Guidelines
Article 207(4) Article 203(5) FR
Article 208 Article 131 FR
Article 209 Article 205 FR
Article 210 Article 204 second subparagraph FR
Article 211 Article 110 FR
Article 212(1) Article 207(1) FR
Article 212(2) Article 149(1) FR
Article 212(3) Article 207(2) FR
Article 212(4) Article 207(1) third subparagraph FR
Article 213 Article 207(5) FR
Article 214 Article 207(3) FR
Article 215 Article 207(4) FR
Article 216 Deleted
Article 217 Guidelines
Article 218 Article 209(2)(g) FR
Article 219(1) Article 215(7) FR
Article 219(2) and(3) Deleted
Article 220(1) Article 216(1)
Article 220(2) Deleted
Article 221 Article 216 FR
Article 222 Article 209(2) FR
Article 223 Article 209(2)(d) FR
Article 224(1) Article 209(2)(h) FR
Article 224(2)-(8) Deleted
Article 225 Deleted
Article 226 Article 217 FR
Article 227 Guidelines
Article 228 Deleted
Article 229(1) Article 242 FR
Article 229(2) Deleted
Article 230 Deleted
Article 231 Deleted
Article 232 Article 243(2) FR
Article 233 Article 244(3) FR
Article 234 Article 245(3) and 246(5) FR
Article 235 Article 81 FR
Article 236 Deleted
Article 237 Deleted
Article 238 Deleted
Article 239 Deleted
Article 240 Deleted
Article 241 Deleted
Article 242 Deleted
Article 243 Deleted
Article 244 Deleted
Article 245(1) and (2) Article 83 FR
Article 245(3) and (4) Deleted
Article 246 Guidelines
Article 247 Guidelines
Article 248 Article 87(1) third subparagraph FR
Article 249 Guidelines
Article 250 Guidelines
Article 251 Guidelines
Article 252 Guidelines
Article 253 Guidelines
Article 254 Guidelines
Article 255 Deleted
Article 256(1) Article 21(2)(g) FR
Article 256(2) and (3) Deleted
Article 257 Deleted
Article 258 Article 236 FR
Article 259 first subparagraph Article 235(4) FR
Article 259 second subparagraph Deleted
Article 259 third and fourth subparagraph Article 235(4) FR
Article 259 fifth and sixth subparagraph Article 235(5) FR
Article 259 seventh subparagraph Article 252 FR
Article 259 eighth subparagraph Article 234(4) FR
Article 260 Deleted
Article 261 Guidelines
Article 262 Point 36 of Annex I FR
Article 263 Guidelines
Article 264(1) Point 37.1 of Annex I FR
Article 264(2) first subparagraph point(a) Deleted
Article 264(2) first subparagraph point (b) Point 38.4 of Annex I FR
Article 264(2) second subparagraph Guidelines
Article 264(3) Point 37.2 of Annex I FR
Article 264(4) Point 2.5 of Annex I FR
Article 265 Point 38 of Annex I FR
Article 266 Point 39 of Annex I FR
Article 267 Point 38 of Annex I FR
Article 269 Point 38 of Annex I FR
Article 273 Point 40 of Annex I FR
Article 274(1) Article 152(2) FR
Article 274(2) first sentence Article 168(2) FR
Article 274(2) second sentence and (4) Deleted
Article 274(3) Guidelines
Article 275(1) first subparagraph Deleted
Article 275(1) second subparagraph Point 41.1 of Annex I FR
Article 275(2) Point 41.2 of Annex I FR
Article 275(3) Point 41.3 and 41.4 of Annex I FR
Article 275(4) Point 41.3 and 41.4 of Annex I FR
Article 275(5) and (6) Point 41.5 and 41.6 of Annex I FR
Article 275(7) Deleted
Article 276(1) - (4) Deleted
Article 276(5) Article 168(5) FR
Article 277 Article 190(3) FR
Article 278 Deleted
Article 279 Deleted
Article 280 Deleted
Article 281 Article 67(5) FR
Article 282 Article 67(6) FR
Article 283 Article 264(2) FR
Article 284 Guidelines
Article 285 Article 264(4) FR
Article 286(1) Article 266(1)(a) second sentence FR
Article 286(2) Article 267(1) FR
Article 286(3) Article 267(2) FR
Article 286(4) Article 267(3) FR
Article 286(5) Article 267(4) FR
Article 286(6) Article 266(5) third subparagraph FR
Article 286(7) Deleted
Article 287(1) - (3) Article 237 FR
Article 287(4) Article 148 FR
Article 287(5) and (6) Deleted
Article 288 Deleted
Article 289 Deleted
Article 290 Deleted