Article 23

External assigned revenue and internal assigned revenue shall be used to finance specific items of expenditure. The following shall constitute external assigned revenue: financial contributions from Member States and third countries, including in both cases their public agencies, entities or natural persons, to certain activities, of Union bodies insofar as this is provided for in the agreement concluded between the Union body and the Member States, third countries or the public agencies, entities or natural persons in question; revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests; financial contributions, not covered by point (a), to Union bodies’ activities from third countries or various non-Union bodies; revenue from ad-hoc grants referred to in Article 7, revenue from delegation agreements referred to in Article 8; internal assigned revenue referred to in paragraph 3, to the extent that it is ancillary to the other revenue referred to in points (a) to (c) of this paragraph; revenue from fees and charges referred to in Article 6(2). The following shall constitute internal assigned revenue: revenue from third parties in respect of goods, services or work supplied at their request, with the exception of fees and charges referred to in Article 6(1)(a); proceeds from the sale of vehicles, equipment, installations, materials, and scientific and technical apparatus which are replaced or scrapped when the book value is fully depreciated; revenue arising from the repayment, in accordance with Article 62, of amounts wrongly paid; proceeds from the supply of goods, services and works for Union institutions or other Union bodies; insurance payments received; revenue from lettings; revenue from the sale of publications and films, including those on an electronic medium; revenue arising from subsequent reimbursement of taxes pursuant to Article 25(3)(b). Without prejudice to Article 23(2)(e) the relevant constituent act may also assign the revenue for which it provides to specific items of expenditure. Unless specified otherwise in the relevant constituent act, such revenue shall constitute internal assigned revenue. All items of revenue within the meaning of points (a) to (c) of paragraph 2 and points (a) and (d) of paragraph 3 shall cover all direct or indirect expenditure incurred by the activity or purpose in question. The budget of the Union body shall include lines to accommodate external assigned revenue and internal assigned revenue and wherever possible shall indicate the amount. Assigned revenue may be included in the estimate of revenue and expenditure only for the amounts which are certain at the date of the establishment of the estimate.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.