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Document 12016E318

Consolidated version of the Treaty on the Functioning of the European Union
PART SIX - INSTITUTIONAL AND FINANCIAL PROVISIONS
TITLE II - FINANCIAL PROVISIONS
CHAPTER 4 - IMPLEMENTATION OF THE BUDGET AND DISCHARGE
Article 318 (ex Article 275 TEC)

OJ C 202, 7.6.2016, p. 186–186 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

Legal status of the document In force

ELI: http://data.europa.eu/eli/treaty/tfeu_2016/art_318/oj

7.6.2016   

EN

Official Journal of the European Union

C 202/186

Article 318

(ex Article 275 TEC)

The Commission shall submit annually to the European Parliament and to the Council the accounts of the preceding financial year relating to the implementation of the budget. The Commission shall also forward to them a financial statement of the assets and liabilities of the Union.

The Commission shall also submit to the European Parliament and to the Council an evaluation report on the Union's finances based on the results achieved, in particular in relation to the indications given by the European Parliament and the Council pursuant to Article 319.

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