Article 9

Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council · European Union

No revenue shall be collected and no expenditure effected unless booked to a line in the budget of the Union body. No expenditure may be committed or authorised in excess of the appropriations authorised by the budget of the Union body. An appropriation may be entered in the budget of the Union body only if it is for an item of expenditure considered necessary. Interests generated by pre-financing payment made from the budget of the Union body shall not be due to the Union body.

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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.