Article 18
Total revenue shall cover total payment appropriations, subject to Article 19. All revenue and expenditure shall be entered in full without any adjustment against each other, subject to Article 21.
Financial Regulation applicable to Europol CHAPTER 5 — Principle of universality
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Article 19
1. The following items of revenue shall be used to finance specific items of expenditure: (a) revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests; (b) contributions to Europol’s activities from Member States, non-member countries or miscellaneous bodies, insofar as this is provided for in the agreement concluded between Europol and the Member States, non-member countries or bodies in question; (c) 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 5(a); (d) proceeds from the supply of goods, services and works for Community institutions or other Community bodies; (e) revenue arising from the repayment of amounts wrongly paid; (f) proceeds from the sale of vehicles, equipment, installations, materials, and scientific and technical apparatus, which are being replaced or scrapped when the book value is fully depreciated; (g) insurance payments received; (h) revenue from payments connected with lettings; (i) revenue from the sale of publications and films, including those on an electronic medium. 1a. The basic act applicable may also assign the revenue for which it provides to specific items of expenditure. 2. All items of revenue within the meaning of paragraph 1 points (a) to (d) shall cover all direct or indirect expenditure incurred by the activity or purpose in question. 3. The budget shall carry lines to accommodate the categories of assigned revenue referred to in paragraphs 1 and 1a and wherever possible shall indicate the amount.
Article 20
The Director may accept any donation made to Europol, such as foundations, subsidies, gifts and bequests, subject to the prior authorisation of the Management Board, which shall take a decision within two months of the date on which the request is submitted to it. If the Management Board fails to take a decision within that period, the donation shall be deemed accepted.
Article 21
1. The following deductions may be made from payment requests, invoices or statements, which shall then be passed for payment of the net amount: (a) penalties imposed on parties to procurement contracts or beneficiaries of a grant; (b) discounts, refunds and rebates on individual invoices and payment requests; (c) interest generated by pre-financing payments. 2. The cost of products or services provided to Europol shall be charged to the budget for the full ex-tax amount, where they incorporate taxes refunded: (a) either by the Member States pursuant to the Protocol on Privileges and Immunities of the European Communities, by the Host State on the basis of the Seat Agreement or on the basis of other relevant agreements; (b) or by a Member State or non-member country on the basis of other relevant agreements. Any national taxes temporarily borne by Europol under the first subparagraph shall be entered in a suspense account until they are refunded by the State concerned. 3. Any negative balance shall be entered in the budget as expenditure. 4. Adjustments may be made in respect of exchange differences occurring in the implementation of the budget. The final gain or loss shall be included in the balance for the year.
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