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Adopted text

Financial rules applicable to the general budget of the Union (recast)

TA-9-2024-0163 · P9_TA(2024)0163 · PE740.802

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✦ In short · AI summary of this text, generated 26 Sept 2026

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Parliament adopted its first-reading position on the proposed recast of the financial rules for the EU budget, following agreement with the Council. The position corresponds to the final act, Regulation (EU, Euratom) 2024/2509, and approves joint statements on the budgetary treatment of interest on cancelled fines and on the single data-mining tool. Parliament takes note of Commission statements on decommitments and on the Early Detection and Exclusion System, and asks the Commission to refer the matter back if it substantially amends its proposal.

Key points

  1. Parliament adopts its first-reading position on the recast of the financial rules applicable to the general budget of the Union.
  2. The Consultative Working Party found the proposal contains no substantive amendments beyond those identified and is a straightforward codification of existing texts.
  3. Parliament approves a joint statement with the Council that interest or other charges on cancelled or reduced fines will be recorded as negative revenue for the current multiannual framework.
  4. The three institutions will examine a long-term solution for financing such interest or charges, to apply after 2027.
  5. Parliament, the Council and the Commission approve a joint statement on the single data-mining and risk-scoring tool under Article 36 of the Financial Regulation.
  6. The three institutions agree to develop the tool under IT security and data protection rules, taking into account approved systems in member states to reduce administrative burden and costs.
  7. The Commission will continue developing the tool with users and support member states; member states will cooperate on interoperability with relevant IT systems.
  8. After a Commission assessment of the tool's readiness, the three institutions will examine and re-discuss compulsory use of the tool during the post-2027 multiannual financial framework.
  9. The Commission will examine widening the scope of making appropriations corresponding to decommitments available again, ahead of the post-2027 multiannual financial framework.
  10. The Commission commits to guidance, training and database improvements for the Early Detection and Exclusion System, and to IT interoperability with national systems.
  11. The Commission confirms requests for additional information for the Early Detection and Exclusion System will be strictly necessary and proportionate and comply with data protection rules.
  12. Parliament calls on the Commission to refer the matter to it again if it replaces, substantially amends or intends to substantially amend its proposal.

Who is affected

  • Member states: their approved systems will be taken into account for the data-mining tool, and they will cooperate on interoperability.
  • Member states' authorities: the Commission will provide guidance and training on the Early Detection and Exclusion System.
  • Recipient undertakings: interest on repaid fines is to be adequate compensation after 2027.

Figures and deadlines

  • After 2027: long-term solution for financing interest or charges on cancelled or reduced fines to apply.
  • Post-2027 multiannual financial framework: compulsory use of the data-mining tool to be examined and re-discussed.

Legal basis: Article 294(2) and Article 322(1) of the Treaty on the Functioning of the European Union and Article 106a of the Treaty establishing the European Atomic Energy Community.